CURTISS WRIGHT CORP, 10-K filed on 2/22/2018
Annual Report
Document and Entity Information (USD $)
12 Months Ended
Dec. 31, 2017
Jan. 1, 2018
Jun. 30, 2017
Document And Entity Information [Abstract]
 
 
 
Document Type
10-K 
 
 
Document Period End Date
Dec. 31, 2017 
 
 
Amendment Flag
false 
 
 
Entity Registrant Name
Curtiss Wright Corporation 
 
 
Entity Central Index Key
0000026324 
 
 
Entity Current Reporting Status
Yes 
 
 
Entity Voluntary Filers
No 
 
 
Current Fiscal Year End Date
--12-31 
 
 
Entity Filer Category
Large Accelerated Filer 
 
 
Entity Well-known Seasoned Issuer
Yes 
 
 
Entity Common Stock, Shares Outstanding
 
44,154,677 
 
Entity Public Float
 
 
$ 3,600,000,000 
Document Fiscal Year Focus
2017 
 
 
Document Fiscal Period Focus
FY 
 
 
Trading Symbol
cw 
 
 
CONSOLIDATED STATEMENTS OF EARNINGS (USD $)
In Thousands, except Per Share data, unless otherwise specified
12 Months Ended
Dec. 31, 2017
Dec. 31, 2016
Dec. 31, 2015
Revenue, Net [Abstract]
 
 
 
Product sales
$ 1,854,216 
$ 1,714,358 
$ 1,796,802 
Service sales
416,810 
394,573 
408,881 
Net sales
2,271,026 
2,108,931 
2,205,683 
Cost of Revenue [Abstract]
 
 
 
Cost of product sales
1,184,358 
1,100,287 
1,156,596 
Cost of service sales
268,073 
258,161 
265,832 
Total cost of sales
1,452,431 
1,358,448 
1,422,428 
Gross profit
818,595 
750,483 
783,255 
Research and development expenses
(60,308)
(58,592)
(60,837)
Selling expenses
(120,002)
(111,228)
(121,482)
General and administrative expenses
(298,542)
(272,565)
(290,319)
Operating income
339,743 
308,098 
310,617 
Interest expense
(41,471)
(41,248)
(36,038)
Other income, net
1,347 
1,111 
615 
Earnings before income taxes
299,619 
267,961 
275,194 
Provision for income taxes
(84,728)
(78,579)
(82,946)
Earnings from continuing operations
214,891 
189,382 
192,248 
Discontinued operations, net of taxes
 
 
 
Loss from discontinued operations, net of taxes
2,053 
46,787 
Net earnings
$ 214,891 
$ 187,329 
$ 145,461 
Basic earnings per share
 
 
 
Earnings from continuing operations
$ 4.86 
$ 4.27 
$ 4.12 
Earnings from discontinued operations
$ 0.00 
$ (0.05)
$ (1.00)
Total
$ 4.86 
$ 4.22 
$ 3.12 
Diluted earnings per share
 
 
 
Earnings from continuing operations
$ 4.80 
$ 4.20 
$ 4.04 
Earnings from discontinued operations
$ 0.00 
$ (0.05)
$ (0.99)
Total
$ 4.80 
$ 4.15 
$ 3.05 
Dividends per share
$ 0.56 
$ 0.52 
$ 0.52 
Weighted average shares outstanding:
 
 
 
Basic
44,182 
44,389 
46,624 
Diluted
44,761 
45,045 
47,616 
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (USD $)
In Thousands, unless otherwise specified
12 Months Ended
Dec. 31, 2017
Dec. 31, 2016
Dec. 31, 2015
Statement of Comprehensive Income [Abstract]
 
 
 
Net earnings
$ 214,891 
$ 187,329 
$ 145,461 
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent [Abstract]
 
 
 
Foreign currency translation, net of tax
77,942 1
(64,840)1
(87,527)1
Pension and postretirement adjustments, net of tax
(3,026)2
(988)2
(9,990)2
Other Comprehensive Income (Loss), Net of Tax
74,916 
(65,828)
(97,517)
Comprehensive Income
$ 289,807 
$ 121,501 
$ 47,944 
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME Statement (USD $)
In Millions, unless otherwise specified
12 Months Ended
Dec. 31, 2017
Dec. 31, 2016
Dec. 31, 2015
Statement of Comprehensive Income [Abstract]
 
 
 
Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Tax
$ (1.9)
$ 1.7 
$ 2.7 
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Tax
$ 2.8 
$ (1.7)
$ 9.5 
CONSOLIDATED BALANCE SHEET (USD $)
In Thousands, unless otherwise specified
Dec. 31, 2017
Dec. 31, 2016
Current Assets:
 
 
Cash and cash equivalents
$ 475,120 
$ 553,848 
Receivables, net
494,923 
463,062 
Inventories, net
378,866 
366,974 
Other current assets
52,951 
30,927 
Total current assets
1,401,860 
1,414,811 
Property, plant, and equipment, net
390,235 
388,903 
Goodwill
1,096,329 
951,057 
Other intangible assets, net
329,668 
271,461 
Other assets
18,229 
11,549 
Total assets
3,236,321 
3,037,781 
Current liabilities:
 
 
Current portion of long-term debt and short-term debt
150 
150,668 
Accounts payable
185,176 
177,911 
Accrued expenses
150,406 
130,239 
Income taxes payable
4,564 
18,274 
Deferred revenue
214,891 
170,143 
Other current liabilities
35,810 
28,027 
Total current liabilities
590,997 
675,262 
Long-term debt
813,989 
815,630 
Deferred tax liabilities, net
49,360 
49,722 
Accrued pension and other postretirement benefit costs
121,043 
107,151 
Long-term portion of environmental reserves
14,546 
14,024 
Other liabilities
118,586 
84,801 
Total liabilities
1,708,521 
1,746,590 
Stockholders' Equity
 
 
Common stock, $1 par value,100,000,000 shares authorized as of December 31, 2017 and December 31, 2016; 49,187,378 shares issued as of December 31, 2017 and December 31, 2016; outstanding shares were 44,123,519 as of December 31, 2017 and 44,181,050 as of December 31, 2016
49,187 
49,187 
Additional paid in capital
120,609 
129,483 
Retained earnings
1,944,324 
1,754,907 
Accumulated other comprehensive loss
(216,840)
(291,756)
Common treasury stock, at cost (5,063,859 shares as of December 31, 2017 and 5,006,328 shares as of December 31, 2016)
(369,480)
(350,630)
Total stockholders' equity
1,527,800 
1,291,191 
Total liabilities and stockholders' equity
$ 3,236,321 
$ 3,037,781 
CONSOLIDATED BALANCE SHEETS PARENTHETICAL (USD $)
Dec. 31, 2017
Dec. 31, 2016
Statement of Financial Position [Abstract]
 
 
Common Stock Par Value
$ 1 
$ 1 
Common stock authorized
100,000,000 
100,000,000 
CommonStockSharesIssued
49,187,378 
49,187,378 
CommonStockSharesOutstanding
44,123,519 
44,181,050 
TreasuryStockShares
5,063,859 
5,006,328 
CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)
In Thousands, unless otherwise specified
12 Months Ended
Dec. 31, 2017
Dec. 31, 2016
Dec. 31, 2015
Statement of Cash Flows [Abstract]
 
 
 
Net earnings
$ 214,891 
$ 187,329 
$ 145,461 
Adjustments to reconcile net earnings to net cash provided by operating activities:
 
 
 
Depreciation and amortization
99,995 
96,008 
100,810 
(Gain) loss on sale of businesses
(875)
(845)
16,991 
(Gain) loss on fixed asset disposals
29 
(2,069)
(945)
Deferred income taxes
(5,782)
1,224 
63,535 
Share-based compensation
11,572 
9,478 
9,473 
Impairment of assets
 
 
40,813 
Change in operating assets and liabilities, net of businesses acquired and divested:
 
 
 
Accounts receivable, net
(16,388)
91,692 
(77,106)
Inventories, net
19,711 
4,391 
(4,039)
Progress payments
(774)
2,583 
3,680 
Accounts payable and accrued expenses
4,323 
4,125 
(447)
Deferred revenue
36,898 
(11,084)
4,839 
Income taxes
(5,479)
11,797 
(7,436)
Net pension and postretirement liabilities
3,481 
3,405 
(139,610)
Other Operating Activities, Cash Flow Statement
 
20,405 
 
Increase (Decrease) in Other Noncurrent Liabilities
25,686 
11,474 
(5,410)
Other current and long-term assets and liabilities
1,424 
(6,716)
11,870 
Net cash provided by operating activities
388,712 
423,197 
162,479 
Cash flows from investing activities:
 
 
 
Proceeds from sales and disposals of long-lived assets
6,769 
3,674 
2,277 
Proceeds from divestiture
6,973 
1,027 
31,344 
Additions to property, plant, and equipment
(52,705)
(46,776)
(35,512)
Acquisition of businesses, net of cash acquired
(232,630)
(295)
(13,228)
Additional consideration of prior period acquisitions
(735)
(564)
(457)
Net cash used for investing activities
(272,328)
(42,934)
(15,576)
Cash flows from financing activities:
 
 
 
Borrowings under revolving credit facility
7,658 
7,839 
70,324 
Payment of revolving credit facilities
(8,176)
(8,430)
(70,134)
Principal payments on debt
(150,000)
(8,400)
Repurchases of common stock
(52,127)
(105,249)
(294,130)
Proceeds from share-based compensation
14,179 
22,300 
28,706 
Dividends paid
(24,740)
(23,067)
(24,122)
Proceeds from (Payments for) Other Financing Activities
(692)
(635)
(581)
Excess tax benefits from share-based compensation
11,101 
9,119 
Net cash provided by financing activities
(213,898)
(96,141)
(289,218)
Effect of exchange-rate changes on cash
18,786 
(18,971)
(19,104)
Net increase (decrease) in cash and cash equivalents
(78,728)
265,151 
(161,419)
Cash and cash equivalents at beginning of period
553,848 
288,697 
450,116 
Cash and cash equivalents at end of period
475,120 
553,848 
288,697 
Supplemental disclosure of non-cash investing activities:
 
 
 
Capital Expenditures Incurred but Not yet Paid
$ 976 
$ 2,512 
$ 2,108 
STATEMENT OF STOCKHOLDERS' EQUITY (USD $)
In Thousands
Total
Common Stock Member
Additional Paid In Capital Member
Retained Earnings Member
Accumulated Other Comprehensive Income Member
Treasury Stock Member
Beginning Balance at Dec. 31, 2014
 
$ 49,190 
$ 158,043 
$ 1,469,306 
$ (128,411)
$ (69,695)
Net earnings
145,461 
 
 
145,461 
 
 
Other Comprehensive Income (Loss), Net of Tax
(97,517)
 
 
 
(97,517)
 
Dividends paid
 
 
 
(24,122)
 
 
Restricted Stock
 
 
(10,303)
 
 
13,734 
Stock options exercised, net
 
(11,349)
 
 
45,743 
Other
 
 
(647)
 
 
647 
Share-based compensation
 
 
9,179 
 
 
294 
Repurchase of common stock
 
 
 
 
 
(294,130)
Ending Balance at Dec. 31, 2015
 
49,190 
144,923 
1,590,645 
(225,928)
(303,407)
Net earnings
187,329 
 
 
187,329 
 
 
Other Comprehensive Income (Loss), Net of Tax
(65,828)
 
 
 
(65,828)
 
Dividends paid
 
 
 
(23,067)
 
 
Restricted Stock
 
 
(12,086)
 
 
17,275 
Stock options exercised, net
 
 
(11,271)
 
 
39,483 
Other
 
(3)
(1,104)
 
 
811 
Share-based compensation
 
 
9,021 
 
 
457 
Repurchase of common stock
 
 
 
 
 
(105,249)
Ending Balance at Dec. 31, 2016
1,291,191 
49,187 
129,483 
1,754,907 
(291,756)
(350,630)
Net earnings
214,891 
 
 
 
 
 
Other Comprehensive Income (Loss), Net of Tax
74,916 
 
 
 
74,916 
 
Dividends paid
 
 
 
(24,740)
 
 
Restricted Stock
 
 
(12,104)
 
 
12,105 
Stock options exercised, net
 
 
(5,724)
 
 
19,902 
Other
 
 
(2,237)
(734)
 
889 
Share-based compensation
 
 
11,191 
 
 
381 
Repurchase of common stock
 
 
 
 
 
(52,127)
Ending Balance at Dec. 31, 2017
$ 1,527,800 
$ 49,187 
$ 120,609 
$ 1,944,324 
$ (216,840)
$ (369,480)
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Significant Accounting Policies
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
 
Nature of Operations

Curtiss-Wright Corporation and its subsidiaries (the Corporation or the Company) is a global, diversified manufacturing and service company that designs, manufactures, and overhauls precision components and provides highly engineered products and services to the aerospace, defense, general industrial, and power generation markets.

Principles of Consolidation

The consolidated financial statements include the accounts of the Corporation and its majority-owned subsidiaries. All intercompany transactions and accounts have been eliminated.

Use of Estimates

The financial statements of the Corporation have been prepared in conformity with accounting principles generally accepted in the United States of America (U.S. GAAP), which requires management to make estimates and judgments that affect the reported amount of assets, liabilities, revenue, and expenses and disclosure of contingent assets and liabilities in the accompanying financial statements. The most significant of these estimates includes the estimate of costs to complete long-term contracts under the percentage-of-completion accounting methods, the estimate of useful lives for property, plant, and equipment, cash flow estimates used for testing the recoverability of assets, pension plan and postretirement obligation assumptions, estimates for inventory obsolescence, estimates for the valuation and useful lives of intangible assets and legal reserves. Actual results may differ from these estimates.

Revenue Recognition

The realization of revenue refers to the timing of its recognition in the accounts of the Corporation and is generally considered realized or realizable and earned when the earnings process is substantially complete and all of the following criteria are met: 1) persuasive evidence of an arrangement exists; 2) delivery has occurred or services have been rendered; 3) the Corporation’s price to its customer is fixed or determinable; and 4) collectability is reasonably assured.

The Corporation determines the appropriate method by which it recognizes revenue by analyzing the terms and conditions of each contract or arrangement entered into with its customers. Revenue is recognized on product sales as production units are shipped and title and risk of loss have transferred. Revenue is recognized on service type contracts as services are rendered. The significant estimates made in recognizing revenue are primarily for long-term contracts generally accounted for using the cost-to-cost method of percentage of completion accounting that are associated with the design, development and manufacture of highly engineered industrial products used in commercial and defense applications. Under the cost-to-cost percentage-of-completion method of accounting, profits are recorded pro rata, based upon current estimates of direct and indirect costs to complete such contracts. Changes in estimates of contract sales, costs, and profits are recognized using the cumulative catch-up method of accounting. This method recognizes in the current period the cumulative effect of the changes on current and prior periods. The effect of the changes on future periods of contract performance is recognized as if the revised estimate had been the original estimate. A significant change in an estimate on one or more contracts could have a material effect on the Corporation’s consolidated financial position, results of operations, or cash flows. In 2015, the Corporation recorded additional costs of $11.5 million related to its long-term contract with Westinghouse Electric Company (WEC) to deliver reactor coolant pumps (RCPs) for the AP1000 nuclear power plants in China. The increase in costs is due to a change in estimate related to production modifications that are the result of engineering and endurance testing. There were no other individual significant changes in estimated contract costs at completion during 2017, 2016, or 2015.

Losses on contracts are provided for in the period in which the losses become determinable and the excess of billings over cost and estimated earnings on long-term contracts is included in deferred revenue.

From time to time, the Corporation may enter into multiple-element arrangements in which a customer may purchase a combination of goods, services, or rights to intellectual property. The Corporation follows the multiple element accounting guidance within ASC 605-25 for such arrangements which require: (1) determining the separate units of accounting; (2) determining whether the separate units of accounting have stand-alone value; and (3) measuring and allocating the arrangement consideration. Arrangement consideration is allocated in accordance with the selling price hierarchy which requires: (1) the use of vendor-specific objective evidence (VSOE), if available (2) if VSOE is not available, the use of third-party evidence (TPE), and if TPE is not available (3) our best-estimate of selling price (BESP). Approximately 1% of the Company's 2015 net sales were the result of the sale of certain intellectual property licensing rights within a multiple-element arrangement with China for AP1000 reactor coolant pumps (China Direct order). The Company had no further performance obligations with regards to the sale of these perpetual rights. The remainder of the contract, related to the production of sixteen RCPs, is being recognized using percentage-of-completion accounting through 2021.

Cash and Cash Equivalents

Cash equivalents consist of money market funds and commercial paper that are readily convertible into cash, all with original maturity dates of three months or less.

Inventory

Inventories are stated at lower of cost or market. Production costs are comprised of direct material and labor and applicable manufacturing overhead.

Progress Payments

Certain long-term contracts provide for interim billings as costs are incurred on the respective contracts. Pursuant to contract provisions, agencies of the U.S. Government and other customers are granted title or a secured interest for materials and work-in-process included in inventory to the extent progress payments are received. Accordingly, these receipts have been reported as a reduction of unbilled receivables and inventories, as presented in Notes 4 and 5 to the Consolidated Financial Statements.

Property, Plant, and Equipment

Property, plant, and equipment are carried at cost less accumulated depreciation. Major renewals and betterments are capitalized, while maintenance and repairs that do not improve or extend the life of the asset are expensed in the period that they are incurred. Depreciation is computed using the straight-line method based over the estimated useful lives of the respective assets.

Average useful lives for property, plant, and equipment are as follows:
Buildings and improvements
5 to 40 years
Machinery, equipment, and other
3 to 15 years


Intangible Assets

Intangible assets are generally the result of acquisitions and consist primarily of purchased technology, customer related intangibles, trademarks, and technology licenses. Intangible assets are amortized on a straight-line basis over their estimated useful lives, which range from 1 to 20 years. See Note 8 to the Consolidated Financial Statements for further information on other intangible assets.

Impairment of Long-Lived Assets

The Corporation reviews the recoverability of all long-lived assets, including the related useful lives, whenever events or changes in circumstances indicate that the carrying amount of a long-lived asset might not be recoverable. If required, the Corporation compares the estimated fair value determined by either the undiscounted future net cash flows or appraised value to the related asset’s carrying value to determine whether there has been an impairment. If an asset is considered impaired, the asset is written down to fair value in the period in which the impairment becomes known. The Corporation recognized no significant impairment charges on assets held in use during the years ended December 31, 2017, 2016, and 2015. For impairment charges on assets held for sale, see Note 2 to the Consolidated Financial Statements.

Goodwill

Goodwill results from business acquisitions. The Corporation accounts for business acquisitions by allocating the purchase price to the tangible and intangible assets acquired and liabilities assumed. Assets acquired and liabilities assumed are recorded at their fair values, and the excess of the purchase price over the amounts allocated is recorded as goodwill. The recoverability of goodwill is subject to an annual impairment test or whenever an event occurs or circumstances change that would more likely than not result in an impairment. The impairment test is based on the estimated fair value of the underlying businesses. The Corporation’s goodwill impairment test is performed annually in the fourth quarter of each year. See Note 7 to the Consolidated Financial Statements for further information on goodwill.

Fair Value of Financial Instruments

Accounting guidance requires certain disclosures regarding the fair value of financial instruments. Due to the short maturities of cash and cash equivalents, accounts receivable, accounts payable, and accrued expenses, the net book value of these financial instruments is deemed to approximate fair value. See Notes 9 and 12 to the Consolidated Financial Statements for further information on the Corporation's financial instruments.

Research and Development

The Corporation funds research and development programs for commercial products and independent research and development and bid and proposal work related to government contracts. Development costs include engineering and field support for new customer requirements. Corporation-sponsored research and development costs are expensed as incurred.

Research and development costs associated with customer-sponsored programs are capitalized to inventory and are recorded in cost of sales when products are delivered or services performed. Funds received under shared development contracts are a reduction of the total development expenditures under the shared contract and are shown net as research and development costs.

Accounting for Share-Based Payments

The Corporation follows the fair value based method of accounting for share-based employee compensation, which requires the Corporation to expense all share-based employee compensation. Share-based employee compensation is a non-cash expense since the Corporation settles these obligations by issuing the shares of Curtiss-Wright Corporation instead of settling such obligations with cash payments.

Compensation expense for non-qualified share options, performance shares, and time-based restricted stock is recognized over the requisite service period for the entire award based on the grant date fair value.

Income Taxes

The Corporation accounts for income taxes using the asset and liability method. Under the asset and liability method, deferred tax assets and liabilities are recognized for future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. The effect on deferred tax assets and liabilities of a change in tax laws is recognized in the results of operations in the period the new laws are enacted. A valuation allowance is recorded to reduce the carrying amounts of deferred tax assets unless it is more likely than not that such assets will be realized.

The Corporation records amounts related to uncertain income tax positions by 1) prescribing a minimum recognition threshold a tax position is required to meet before being recognized in the financial statements and 2) the measurement of the income tax benefits recognized from such positions. The Corporation’s accounting policy is to classify uncertain income tax positions that are not expected to be resolved in one year as a non-current income tax liability and to classify interest and penalties as a component of Interest expense and General and administrative expenses, respectively. See Note 11 to the Consolidated Financial Statements for further information.

Foreign Currency

For operations outside the United States of America that prepare financial statements in currencies other than the U.S. dollar, the Corporation translates assets and liabilities at period-end exchange rates and income statement amounts using weighted-average exchange rates for the period. The cumulative effect of translation adjustments is presented as a component of accumulated other comprehensive income (loss) within stockholders’ equity. This balance is affected by foreign currency exchange rate fluctuations and by the acquisition of foreign entities. (Gains) and losses from foreign currency transactions are included in General and administrative expenses in the Consolidated Statements of Earnings, which amounted to $5.4 million, $(8.9) million, and ($8.3) million for the years ended December 31, 2017, 2016, and 2015, respectively.

Derivatives

Forward Foreign Exchange and Currency Option Contracts

The Corporation uses financial instruments, such as forward exchange and currency option contracts, to hedge a portion of existing and anticipated foreign currency denominated transactions. The purpose of the Corporation’s foreign currency risk management program is to reduce volatility in earnings caused by exchange rate fluctuations. All of the derivative financial instruments are recorded at fair value based upon quoted market prices for comparable instruments, with the gain or loss on these transactions recorded into earnings in the period in which they occur. These (gains) and losses are classified as General and administrative expenses in the Consolidated Statements of Earnings and amounted to ($0.3) million, $11.5 million, and $11.0 million for the years ended December 31, 2017, 2016, and 2015, respectively. The Corporation does not use derivative financial instruments for trading or speculative purposes.

Interest Rate Risks and Related Strategies

The Corporation’s primary interest rate exposure results from changes in U.S. dollar interest rates. The Corporation’s policy is to manage interest cost using a mix of fixed and variable rate debt. The Corporation periodically uses interest rate swaps to manage such exposures. Under these interest rate swaps, the Corporation exchanges, at specified intervals, the difference between fixed and floating interest amounts calculated by reference to an agreed-upon notional principal amount.

For interest rate swaps designated as fair value hedges (i.e., hedges against the exposure to changes in the fair value of an asset or a liability or an identified portion thereof that is attributable to a particular risk), changes in the fair value of the interest rate swaps offset changes in the fair value of the fixed rate debt due to changes in market interest rates.

Recently Issued Accounting Standards

Recent accounting pronouncements adopted
Standard
Description
Effect on the consolidated financial statements
ASU 2017-04 Simplifying the Test for Goodwill Impairment
In January 2017, the FASB issued ASU 2017-04, Simplifying the Test for Goodwill Impairment, which simplifies the measurement of goodwill impairment testing by removing step two. This guidance was early adopted effective January 1, 2017 and will be applied prospectively.

The adoption of this standard did not have a financial impact on the Consolidated Financial Statements.
Date of adoption: January 1, 2017
ASU 2016-09 Improvements to Employee Share-Based Payment Accounting
In March 2016, the FASB issued ASU 2016-09, Improvements to Employee Share-Based Payment Accounting, which simplifies several aspects of the accounting for employee share-based payment transactions for both public and nonpublic entities, including the accounting for income taxes and forfeitures. Excess tax benefits previously reported as cash flows from financing activities in the Consolidated Financial Statements are now required to be reported as operating activities. The Company adopted this guidance effective January 1, 2017.
The Corporation recorded an income tax benefit of approximately $8 million within the provision for income taxes for the year ended December 31, 2017, related to the excess tax benefit on stock options and performance share units. Prior to adoption, this amount would have been recorded as an increase to additional paid-in capital.

The Corporation elected to account for forfeitures as they occur, which did not have a material impact on its Consolidated Financial Statements.

Date of adoption: January 1, 2017


Recent accounting pronouncements to be adopted
Standard
Description
Effect on the consolidated financial statements
ASU 2014-09 Revenue from Contracts with Customers
In May 2014, the FASB issued a comprehensive new revenue recognition standard which will supersede previous existing revenue recognition guidance. The standard creates a five-step model for revenue recognition that requires companies to exercise judgment when considering contract terms and relevant facts and circumstances. The five-step model includes (1) identifying the contract, (2) identifying the separate performance obligations in the contract, (3) determining the transaction price, (4) allocating the transaction price to the separate performance obligations and (5) recognizing revenue when each performance obligation has been satisfied. The standard also requires expanded disclosures surrounding revenue recognition. The standard is effective for fiscal periods beginning after December 15, 2017 and allows for either full retrospective or modified retrospective adoption.
The Corporation will apply the modified retrospective approach upon adoption as of January 1, 2018. The Corporation has completed its assessment and has identified certain contracts, primarily in the Defense and Power segments, which will be required to transition from a "point in time" model to an “over-time” model as they meet one or more of the mandatory criteria established under the new standard. The transition adjustment as of January 1, 2018 will primarily include the following: a) U.S. Government and commercial contracts where promised goods do not have alternative use and the Corporation has an enforceable right to payment for performance completed to date; b) repair and overhaul services performed on customer-owned goods; and c) Defense-related contracts where the Corporation uses customer-owned materials in production. The cumulative effect expected to be recognized upon adoption is a reduction to retained earnings of approximately $2 million, net of tax, with a corresponding increase in unbilled receivables of $18 million and decrease in inventory of $24 million.



Date of adoption: January 1, 2018
ASU 2016-02 Leases
In February 2016, the FASB issued final guidance that will require lessees to put most leases on their balance sheets but recognize expenses on their income statements in a manner similar to today’s accounting.
The Corporation is currently evaluating the impact of the adoption of this standard on its Consolidated Financial Statements.
Date of adoption: January 1, 2019
ASU 2017-01
Clarifying the Definition of a Business

In January 2017, the FASB issued ASU 2017-01, which clarifies the definition of a business to assist entities with evaluating whether transactions should be accounted for as acquisitions or disposals of assets or businesses. The standard introduces a screen for determining when assets acquired are not a business and clarifies that a business must include, at a minimum, an input and a substantive process that contribute to an output. The standard is effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years.


The Corporation does not expect the adoption of this standard to have a material impact on its Consolidated Financial Statements.
Date of adoption: January 1, 2018
ASU 2017-07
Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost


In March 2017, the FASB issued final guidance that requires the service cost component of net periodic benefit costs from defined benefit and other postretirement benefit plans be included in the same Consolidated Statement of Earnings captions as other compensation costs arising from services rendered by the covered employees during the period. The other components of net benefit cost will be presented in the Statement of Earnings separately from service costs. This standard is effective for fiscal years beginning after December 15, 2017.  Following adoption, only service costs will be eligible for capitalization into manufactured inventories.  The amendments of this standard should be applied retrospectively for the presentation of the service cost component and the other components of net periodic benefit costs.

The Corporation does not expect the adoption of this standard to have a material impact on its Consolidated Financial Statements. Any decrease in operating income due to presentation of interest cost, expected return on plan assets, amortization of prior service cost, and net actuarial gain/loss components of net periodic benefit costs outside of operating income will be offset by a corresponding increase in Other income, net, in the Consolidated Statements of Earnings. Refer to Note 15 to the Consolidated Financial Statements for the components impacting net period benefit cost for the year ended December 31, 2017.

Date of adoption: January 1, 2018
DISCONTINUED OPERATIONS
Discontinued Operations and Assets Held for Sale
2. DISCONTINUED OPERATIONS AND ASSETS HELD FOR SALE

As part of a strategic portfolio review conducted in 2014, the Corporation identified certain businesses it considered non-core.
The Corporation considers businesses non-core when their products or services do not complement existing businesses and where the long-term growth and profitability prospects are below the Corporation’s expectations. As part of this initiative, the Corporation divested all five businesses during 2015 that were classified as held for sale as of December 31, 2014. The results of operations of these businesses are reported as discontinued operations within our Consolidated Statements of Earnings.

The aggregate financial results of all discontinued operations for the years ended December 31 were as follows:
(In thousands)
 
2017
2016
 
2015
Net sales
 
$

$

 
$
57,992

Loss from discontinued operations before income taxes (1)
 


 
(40,984
)
Income tax benefit / (expense)
 

(2,053
)
(3) 
7,926

Loss on sale of businesses (2)
 


 
(13,729
)
Loss from discontinued operations
 
$

$
(2,053
)
 
$
(46,787
)


(1) Loss from discontinued operations before income taxes includes approximately $40.8 million of held for sale impairment expense in the year ended December 31, 2015.

(2) In the year ended December 31, 2015, the Corporation recognized aggregate after tax losses of $13.7 million on the sale of the Aviation Ground, Downstream Oil & Gas, Engineered Packaging and two surface technology businesses.

(3) Amount represents finalization of the income tax provision related to discontinued operations for the year ended December 31, 2015.

2015 Divestitures

Surface Technologies - Domestic

In October 2015 and July 2015, the Corporation sold the assets and liabilities of two surface technology treatment facilities for less than $1 million. The businesses were previously classified within assets held for sale and reported within the Commercial/Industrial segment.

Engineered Packaging

In July 2015, the Corporation sold the assets and liabilities of its Engineered Packaging business for approximately $14 million and recognized a pre-tax gain of $2.3 million. The businesses were previously classified as assets held for sale and reported within the Defense segment.

Downstream

In May 2015, the Corporation completed the divestiture of its Downstream oil and gas business for $19 million, net of transaction costs. During the fourth quarter of 2015, the Company paid a $4.8 million working capital adjustment. The business was previously classified within assets held for sale. During 2015, the Corporation recognized a pre-tax loss on divestiture, including impairment charges, of $59.5 million.

Aviation Ground

In January 2015, the Corporation sold the assets of its Aviation Ground support business for £3 million ($4 million). The business was previously classified within assets held for sale and reported within the Defense segment.
ACQUISITIONS
ACQUISITIONS
3. ACQUISITIONS

The Corporation continually evaluates potential acquisitions that either strategically fit within the Corporation’s existing portfolio or expand the Corporation’s portfolio into new product lines or adjacent markets.  The Corporation has completed a number of acquisitions that have been accounted for as business combinations and have resulted in the recognition of goodwill in the Corporation's financial statements.  This goodwill arises because the purchase prices for these businesses reflect the future earnings and cash flow potential in excess of the earnings and cash flows attributable to the current product and customer set at the time of acquisition.  Thus, goodwill inherently includes the know-how of the assembled workforce, the ability of the workforce to further improve the technology and product offerings, and the expected cash flows resulting from these efforts. Goodwill may also include expected synergies resulting from the complementary strategic fit these businesses bring to existing operations.

The Corporation allocates the purchase price at the date of acquisition based upon its understanding of the fair value of the acquired assets and assumed liabilities. In the months after closing, as the Corporation obtains additional information about these assets and liabilities, including through tangible and intangible asset appraisals, and as the Corporation learns more about the newly acquired business, it is able to refine the estimates of fair value and more accurately allocate the purchase price. Only items identified as of the acquisition date are considered for subsequent adjustment.  The Corporation will make appropriate adjustments to the purchase price allocation prior to completion of the measurement period, as required.

During the twelve months ended December 31, 2017, the Corporation acquired two businesses for an aggregate purchase price of $233 million, net of cash acquired, which is described in more detail below. During the twelve months ended December 31, 2016, no acquisitions were made.

The Consolidated Statement of Earnings for the twelve months ended December 31, 2017 includes $71 million of total net sales and $5 million of net earnings from the Corporation's 2017 acquisitions.

The following table summarizes the estimated fair values of the assets acquired and liabilities assumed at the date of acquisition for all acquisitions consummated during 2017:
(In thousands)
 
2017
Accounts receivable
 
$
4,994

Inventory
 
22,702

Property, plant, and equipment
 
4,598

Intangible assets
 
88,900

Other current and non-current assets
 
2,816

Current and non-current liabilities
 
(6,730
)
Due to seller
 
(804
)
Net tangible and intangible assets
 
116,476

Purchase price
 
232,630

Goodwill
 
$
116,154

 
 
 
Goodwill deductible for tax purposes
 
$
115,532



2017 Acquisitions

Teletronics Technology Corporation (TTC)

On January 3, 2017, the Corporation acquired 100% of the issued and outstanding capital stock of TTC for $226.0 million, net of cash acquired. The Share Purchase Agreement contains a purchase price adjustment mechanism and representations and warranties customary for a transaction of this type, including a portion of the purchase price deposited in escrow as security for potential indemnification claims against the seller. TTC is a designer and manufacturer of high-technology data acquisition and comprehensive flight test instrumentation systems for critical aerospace and defense applications. For the year ended December 31, 2016, TTC generated sales of $64 million. The acquired business operates within the Defense segment.

Para Tech Coating, Inc. (Para Tech)

On February 8, 2017, the Corporation acquired certain assets and assumed certain liabilities of Para Tech for $6.6 million in cash. The Asset Purchase Agreement contains a purchase price adjustment mechanism and representations and warranties customary for a transaction of this type, including a portion of the purchase price held back as security for potential indemnification claims against the seller. Para Tech is a provider of parylene conformal coating services for aerospace & defense electronic components as well as critical medical devices. The acquired business operates within the Commercial/Industrial segment.
RECEIVABLES
RECEIVABLES
4. RECEIVABLES
Receivables include current notes, amounts billed to customers, claims, other receivables, and unbilled revenue on long-term contracts, which consists of amounts recognized as sales but not billed. Substantially all amounts of unbilled receivables are expected to be billed and collected in the subsequent year. An immaterial amount of unbilled receivables are subject to retainage provisions. The amount of claims and unapproved change orders within our receivables balances are immaterial.
Credit risk is diversified due to the large number of entities comprising the Corporation’s customer base and their geographic dispersion. The Corporation is either a prime contractor or subcontractor to various agencies of the U.S. Government. Revenues derived directly and indirectly from government sources (primarily the U.S. Government) were 39% and 38% of total net sales in 2017 and 2016, respectively. Total receivables due primarily from the U.S Government were $208.4 million and $183.6 million as of December 31, 2017 and 2016, respectively. Government (primarily the U.S. Government) unbilled receivables, net of progress payments, were $89.3 million and $83.2 million as of December 31, 2017 and 2016, respectively.
The composition of receivables as of December 31 is as follows:
(In thousands)
 
2017
 
2016
Billed receivables:
 
 
 
 
Trade and other receivables
 
$
363,234

 
$
340,091

Less: Allowance for doubtful accounts
 
(7,486
)
 
(4,832
)
Net billed receivables
 
355,748

 
335,259

Unbilled receivables:
 
 
 
 
Recoverable costs and estimated earnings not billed
 
160,727

 
149,847

Less: Progress payments applied
 
(21,552
)
 
(22,044
)
Net unbilled receivables
 
139,175

 
127,803

Receivables, net
 
$
494,923

 
$
463,062

INVENTORIES
INVENTORIES
5. INVENTORIES
Inventoried costs contain amounts relating to long-term contracts and programs with long production cycles, a portion of which will not be realized within one year.  Long term contract inventory includes an immaterial amount of claims or other similar items subject to uncertainty concerning their determination or realization. Inventories are valued at the lower of cost or market.
The composition of inventories as of December 31 is as follows:
(In thousands)
 
2017
 
2016
Raw material
 
$
191,855

 
$
189,228

Work-in-process
 
73,937

 
73,843

Finished goods
 
114,307

 
112,478

Inventoried costs related to U.S. Government and other long-term contracts
 
65,150

 
57,516

Gross inventories
 
445,249

 
433,065

Less: Inventory reserves
 
(54,638
)
 
(54,988
)
Progress payments applied, principally related to long-term contracts
 
(11,745
)
 
(11,103
)
Inventories, net
 
$
378,866

 
$
366,974


As of December 31, 2017 and 2016, inventory also includes capitalized contract development costs of $35.0 million and $28.8 million, respectively, related to certain aerospace and defense programs. These capitalized costs will be liquidated as production units are delivered to the customer. As of December 31, 2017 and 2016, $5.4 million and $3.9 million, respectively, are scheduled to be liquidated under existing firm orders.
PROPERTY, PLANT, AND EQUIPMENT
PROPERTY, PLANT, AND EQUIPMENT
6. PROPERTY, PLANT, AND EQUIPMENT
The composition of property, plant, and equipment as of December 31 is as follows:
(In thousands)
 
2017
 
2016
Land
 
$
19,947

 
$
19,511

Buildings and improvements
 
234,539

 
215,221

Machinery, equipment, and other
 
783,430

 
752,356

Property, plant, and equipment, at cost
 
1,037,916

 
987,088

Less: Accumulated depreciation
 
(647,681
)
 
(598,185
)
Property, plant, and equipment, net
 
$
390,235

 
$
388,903


Depreciation expense from continuing operations for the years ended December 31, 2017, 2016, and 2015 was $61.6 million, $62.6 million, and $64.7 million, respectively.
GOODWILL
GOODWILL
7. GOODWILL

The changes in the carrying amount of goodwill for 2017 and 2016 are as follows:

(In thousands)
 
Commercial/Industrial
 
Defense
 
Power
 
Consolidated
December 31, 2015
 
$
447,828

 
$
337,603

 
$
187,175

 
$
972,606

Divestitures
 

 
(452
)
 

 
(452
)
Foreign currency translation adjustment
 
(11,687
)
 
(9,496
)
 
86

 
(21,097
)
December 31, 2016
 
$
436,141

 
$
327,655

 
$
187,261

 
$
951,057

Acquisitions
 
2,677

 
113,477

 
 
 
116,154

Divestitures
 
(1,168
)
 
(647
)
 


 
(1,815
)
Foreign currency translation adjustment
 
10,881

 
19,847

 
205

 
30,933

December 31, 2017
 
$
448,531

 
$
460,332

 
$
187,466

 
$
1,096,329



The purchase price allocations relating to the businesses acquired are initially based on estimates. The Corporation adjusts these estimates based upon final analysis, including input from third party appraisals when deemed appropriate. The determination of fair value is finalized no later than twelve months from acquisition. Goodwill adjustments represent subsequent adjustments to the purchase price allocation for acquisitions.

The Corporation completed its annual goodwill impairment testing as of October 31, 2017, 2016, and 2015 and concluded that there was no impairment of goodwill. The estimated fair value of each respective reporting unit substantially exceeded its recorded book value.
OTHER INTANGIBLE ASSETS, NET
OTHER INTANGIBLE ASSETS, NET
8. OTHER INTANGIBLE ASSETS, NET
Intangible assets are generally the result of acquisitions and consist primarily of purchased technology, customer related intangibles, and trademarks. Intangible assets are amortized over useful lives that generally range between 1 and 20 years.
The following tables present the cumulative composition of the Corporation’s intangible assets as of December 31, 2017 and December 31, 2016, respectively.
 
 
2017
 
2016
(In thousands)
 
Gross
 
Accumulated Amortization
 
Net
 
Gross
 
Accumulated
Amortization
 
Net
Technology
 
$
243,440

 
$
(114,036
)
 
$
129,404

 
$
166,859

 
$
(98,266
)
 
$
68,593

Customer related intangibles
 
367,230

 
(180,580
)
 
186,650

 
349,742

 
(157,154
)
 
192,588

Other intangible assets
 
40,640

 
(27,026
)
 
13,614

 
36,709

 
(26,429
)
 
10,280

Total
 
$
651,310

 
$
(321,642
)
 
$
329,668

 
$
553,310

 
$
(281,849
)
 
$
271,461


During the year ended December 31, 2017, the Corporation acquired intangible assets of $88.9 million which included Technology of $73.0 million, Customer-related intangibles of $12.9 million, and Other intangible assets of $3.0 million. The weighted average amortization periods for these aforementioned intangible assets are 15.0 years, 16.3 years, and 7.0 years, respectively.
Amortization expense from continuing operations for the years ended December 31, 2017, 2016, and 2015 was $38.4 million, $33.4 million, and $34.8 million, respectively. The estimated future amortization expense of intangible assets over the next five years is as follows:
(In thousands)
 
 
2018
 
$
38,159

2019
 
36,405

2020
 
34,440

2021
 
32,644

2022
 
30,085

FAIR VALUE OF FINANCIAL INSTRUMENTS
FAIR VALUE OF FINANCIAL INSTRUMENTS
9. FAIR VALUE OF FINANCIAL INSTRUMENTS
Forward Foreign Exchange and Currency Option Contracts
The Corporation has foreign currency exposure primarily in the United Kingdom, Canada, and Europe.  The Corporation uses financial instruments, such as forward and option contracts, to hedge a portion of existing and anticipated foreign currency denominated transactions.  The purpose of the Corporation’s foreign currency risk management program is to reduce volatility in earnings caused by exchange rate fluctuations.  Guidance on accounting for derivative instruments and hedging activities requires companies to recognize all of the derivative financial instruments as either assets or liabilities at fair value in the Consolidated Balance Sheets.
Interest Rate Risks and Related Strategies
The Corporation’s primary interest rate exposure results from changes in U.S. dollar interest rates. The Corporation’s policy is to manage interest cost using a mix of fixed and variable rate debt. The Corporation periodically uses interest rate swaps to manage such exposures. Under these interest rate swaps, the Corporation exchanges, at specified intervals, the difference between fixed and floating interest amounts calculated by reference to an agreed-upon notional principal amount. The Corporation’s foreign exchange contracts and interest rate swaps are considered Level 2 instruments which are based on market based inputs or unobservable inputs and corroborated by market data such as quoted prices, interest rates, or yield curves.
For interest rate swaps designated as fair value hedges (i.e., hedges against the exposure to changes in the fair value of an asset or a liability or an identified portion thereof that is attributable to a particular risk), changes in the fair value of the interest rate swaps offset changes in the fair value of the fixed rate debt due to changes in market interest rates.
In March 2013, the Corporation entered into fixed-to-floating interest rate swap agreements to convert the interest payments of (i) the $100 million, 3.85% notes, due February 26, 2025, from a fixed rate to a floating interest rate based on 1-Month LIBOR plus a 1.77% spread, and (ii) the $75 million, 4.05% notes, due February 26, 2028, from a fixed rate to a floating interest rate based on 1-Month LIBOR plus a 1.73% spread.
In January 2012, the Corporation entered into fixed-to-floating interest rate swap agreements to convert the interest payments of (i) the $200 million, 4.24% notes, due December 1, 2026, from a fixed rate to a floating interest rate based on 1-Month LIBOR plus a 2.02% spread, and (ii) $25 million of the $100 million, 3.84% notes, due December 1, 2021, from a fixed rate to a floating interest rate based on 1-Month LIBOR plus a 1.90% spread.
On February 5, 2016, the Corporation terminated its March 2013 and January 2012 interest rate swap agreements. As a result of the termination, the Corporation received a cash payment of $20.4 million, representing the fair value of the interest rate swaps on the date of termination. In connection with the termination, the Corporation and the counterparties released each other from all obligations under the interest rate swaps agreement, including, without limitation, the obligation to make periodic payments under such agreements. The gain on termination is reflected as a bond premium to our notes' carrying value and will be amortized into interest expense over the remaining terms of the Senior Notes.
Effects on Consolidated Balance Sheets
As of December 31, 2017 and December 31, 2016, the fair values of the asset and liability derivative instruments are immaterial.
Effects on Consolidated Statements of Earnings
Fair value hedge
The location and amount of losses on the hedged fixed rate debt attributable to changes in the market interest rates and the offsetting gains on the related interest rate swaps for the years ended December 31, were as follows:
 
 
Gain/(Loss) on Swap
(In thousands)
 
2017
 
2016
 
2015
Other income, net
 
 
 
 
 
 
Interest rate swaps
 
$

 
$

 
$
8,204

Hedged fixed rate debt
 
$

 
$

 
$
(8,204
)
Total
 
$

 
$

 
$


Undesignated hedges
The location and amount of (gains) and losses recognized in income on forward exchange derivative contracts not designated for hedge accounting for the years ended December 31, were as follows:
(In thousands)
 
2017
 
2016
 
2015
Forward exchange contracts:
 
 
 
 
 
 
General and administrative expenses
 
$
(346
)
 
$
11,510

 
$
11,042


Debt
The estimated fair value amounts were determined by the Corporation using available market information, which is primarily based on quoted market prices for the same or similar issues as of December 31, 2017. The fair value of our debt instruments are characterized as a Level 2 measurement which are based on market based inputs or unobservable inputs and corroborated by market data such as quoted prices, interest rates, or yield curves. The estimated fair values of the Corporation’s fixed rate debt instruments as of December 31, 2017, net of debt issuance costs, totaled $822 million compared to a carrying value, net of debt issuance costs, of $799 million. The estimated fair values of the Corporation’s fixed rate debt instruments as of December 31, 2016, net of debt issuance costs, totaled $961 million compared to a carrying value, net of debt issuance costs, of $949 million.
The fair values described above may not be indicative of net realizable value or reflective of future fair values. Furthermore, the use of different methodologies to determine the fair value of certain financial instruments could result in a different estimate of fair value at the reporting date.
Nonrecurring measurements

As discussed in Note 2 to the Consolidated Financial Statements, the Corporation classified certain businesses as held for sale during 2014. In accordance with the provisions of the Impairment or Disposal of Long-Lived Assets guidance of FASB Codification Subtopic 360–10, the carrying amounts of the disposal groups were written down to their estimated fair value, less costs to sell, resulting in an impairment charge of $40.8 million, which was included in the loss from discontinued operations before income taxes for the year ended December 31, 2015.
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES
Accrued Expenses And Other Current Liabilities
10. ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

Accrued expenses consist of the following as of December 31:
(In thousands)
 
2017
 
2016
Accrued compensation
 
$
108,268

 
$
85,970

Accrued commissions
 
6,296

 
5,189

Accrued interest
 
9,894

 
9,817

Accrued insurance
 
7,015

 
7,521

Other
 
18,933

 
21,742

Total accrued expenses
 
$
150,406

 
$
130,239



Other current liabilities consist of the following as of December 31:
(In thousands)
 
2017
 
2016
Warranty reserves
 
$
14,212

 
$
11,768

Additional amounts due to sellers on acquisitions
 
1,941

 
1,985

Reserves on loss contracts
 
1,418

 
1,662

Pension and other postretirement liabilities
 
5,060

 
5,331

Other
 
13,179

 
7,281

Total other current liabilities
 
$
35,810

 
$
28,027

INCOME TAXES
INCOME TAXES
11. INCOME TAXES
2017 Tax Cuts and Jobs Act

On December 22, 2017, the 2017 Tax Cuts and Jobs Act (the Tax Act) was enacted into law. The new legislation contains several key tax provisions, including a one-time mandatory transition tax on accumulated foreign earnings and a reduction of the U.S. corporate income tax rate to 21% effective January 1, 2018. The Corporation will generally be eligible for a 100% dividends received exemption on its foreign earnings starting in fiscal year 2018. However, it may also be subject to the Base Erosion Anti-Abuse Tax and Global Intangible Low Taxed Income (GILTI), both of which do not impact the Corporation until fiscal year 2018. The Corporation has not yet adopted an accounting policy related to the provision of deferred taxes for inside asset basis differences that could produce additional income subject to GILTI in the future. The Corporation anticipates that future issuance of U.S. Treasury department regulations and notices will clarify significant issues dealing with the application and computation of taxes due under the GILTI provisions.

In accordance with Staff Accounting Bulletin No. 118, Income Tax Accounting Implications of the Tax Cuts and Jobs Act, the Corporation recognized the income tax effects of the Tax Act in its consolidated financial statements for the year ended December 31, 2017, resulting in a net increase in its provision for income taxes of approximately $10 million. The Corporation expects to finalize any provisional amounts associated with the Tax Act over the next 12 months based on an ongoing assessment of its tax positions and other relevant data.

The Corporation has summarized the most significant impacts from the Tax Act below:

Reduction of the U.S. Corporate Income Tax Rate

The Corporation measures deferred tax assets and liabilities using enacted tax rates that are applicable in the years in which the temporary differences are expected to be recovered or paid. Accordingly, the Corporation’s deferred tax assets and liabilities were remeasured to reflect the reduction of the U.S. corporate income tax rate from 35 percent to 21 percent, resulting in a provisional $13.4 million decrease in income tax expense for the year ended December 31, 2017 and a corresponding $13.4 million decrease in net deferred tax liabilities as of December 31, 2017. The Corporation is still analyzing certain aspects of the Tax Act and refining its calculations, which could potentially affect the measurement of these balances or potentially give rise to new deferred tax amounts.

Transition Tax on Foreign Earnings

The Corporation recorded provisional income tax expense of $18.2 million for the year ended December 31, 2017 related to the one-time transition tax on certain foreign earnings. Prior to assessing the impact of the Tax Act, the Corporation had a deferred tax liability of $5.5 million for certain foreign subsidiaries whose earnings were not considered permanently reinvested. As of December 31, 2017, the Corporation’s provisional income tax liability related to the transition tax was $23.7 million. The transition tax will be paid over eight years, as permitted by the Tax Act, with the current balance of $1.9 million recorded in current income tax payable as of December 31, 2017. The determination of the transition tax requires further analysis regarding the amount and composition of the Corporation’s historical foreign earnings and tax pools. Given that all of its foreign undistributed earnings are no longer considered permanently reinvested, the Corporation also recorded provisional income tax expense of $3.8 million for the year ended December 31, 2017 for withholding taxes that would arise upon ultimate distribution of all the Corporation’s foreign undistributed earnings. The Corporation is considered permanently reinvested to the extent of any outside basis differences in its foreign subsidiaries in excess of the amount of undistributed earnings.
Earnings before income taxes for the years ended December 31 consist of:
(In thousands)
 
2017
 
2016
 
2015
Domestic
 
$
179,006

 
$
154,571

 
$
135,112

Foreign
 
120,613

 
113,390

 
140,082

 
 
$
299,619

 
$
267,961

 
$
275,194


The provision for income taxes for the years ended December 31 consists of:
(In thousands)
 
2017
 
2016
 
2015
Current:
 
 
 
 
 
 
Federal
 
$
54,963

 
$
45,523

 
$
(6,741
)
State
 
2,648

 
8,002

 
6,175

Foreign
 
23,162

 
20,861

 
27,134

Total current
 
80,773

 
74,386

 
26,568

 
 
 
 
 
 
 
Deferred:
 
 
 
 
 
 
Federal
 
2,595

 
4,267

 
49,060

State
 
4,282

 
73

 
7,390

Foreign
 
(2,922
)
 
(147
)
 
(72
)
Total deferred
 
3,955

 
4,193

 
56,378

Provision for income taxes
 
$
84,728

 
$
78,579

 
$
82,946


The effective tax rate varies from the U.S. federal statutory tax rate for the years ended December 31, principally:
 
 
2017
 
2016
 
2015
U.S. federal statutory tax rate
 
35.0
 %
 
35.0
 %
 
35.0
 %
Add (deduct):
 
 
 
 
 
 
State and local taxes, net of federal benefit
 
1.8

 
1.1

 
4.3

R&D tax credits
 
(1.3
)
 
(0.9
)
 
(1.3
)
Foreign earnings (1)
 
(6.0
)
 
(5.8
)
 
(6.2
)
Stock compensation - excess tax benefits
 
(2.6
)
 

 

Impacts related to the Tax Act
 
3.4

 

 

All other, net
 
(2.0
)
 
(0.1
)
 
(1.7
)
Effective tax rate
 
28.3
 %
 
29.3
 %
 
30.1
 %

(1) Foreign earnings primarily include the net impact of differences between local statutory rates and the U.S. Federal statutory rate, the cost of repatriating foreign earnings, and the impact of changes to foreign valuation allowances.
The components of the Corporation’s deferred tax assets and liabilities as of December 31 are as follows:
(In thousands)
 
2017
 
2016
Deferred tax assets:
 
 
 
 
Pension plans
 
$
18,903

 
$
45,568

Environmental reserves
 
7,109

 
9,871

Inventories
 
15,116

 
21,758

Postretirement/postemployment benefits
 
8,241

 
13,542

Incentive compensation
 
7,721

 
9,425

Net operating loss
 
10,908

 
10,345

Capital loss carryover
 
7,047

 
11,352

Other
 
28,775

 
39,977

Total deferred tax assets
 
103,820

 
161,838

Deferred tax liabilities:
 
 
 
 
Depreciation
 
19,586

 
25,963

Goodwill amortization
 
67,779

 
97,667

Other intangible amortization
 
38,252

 
51,712

Other
 
12,636

 
16,225

Total deferred tax liabilities
 
138,253

 
191,567

Valuation allowance
 
12,322

 
17,776

Net deferred tax liabilities
 
$
46,755

 
$
47,505


Deferred tax assets and liabilities are reflected on the Corporation’s consolidated balance sheet as of December 31 as follows:
(In thousands)
 
2017
 
2016
Net noncurrent deferred tax assets
 
2,605

 
2,217

Net noncurrent deferred tax liabilities
 
49,360

 
49,722

Net deferred tax liabilities
 
$
46,755

 
$
47,505


The Corporation has income tax net operating loss carryforwards related to international operations of $24.0 million of which $17.9 million have an indefinite life and $6.1 million expire through 2023. The Corporation has federal and state income tax net loss carryforwards of $104.1 million, of which $73.0 million are net operating losses which expire through 2037 and $31.1 million are capital loss carryforwards which expire through 2020. The Corporation has recorded a deferred tax asset of $18 million reflecting the benefit of the loss carryforwards.
Management assesses the available positive and negative evidence to estimate if sufficient future taxable income will be generated to utilize the existing deferred tax assets. A significant piece of objective negative evidence evaluated was the cumulative loss incurred over the three-year period ended December 31, 2017 in certain of the Corporation’s foreign locations. Such objective evidence limits the ability to consider other subjective evidence such as projections for future growth. The Corporation provisionally decreased its valuation allowance by $5.5 million to $12.3 million, as of December 31, 2017, in order to measure only the portion of the deferred tax asset that more likely than not will be realized. Of the $5.5 million decrease in the valuation allowance, $4.3 million was due to the reduction of the U.S. corporate income tax rate from 35 percent to 21 percent. The amount of the deferred tax asset considered realizable, however, could be adjusted if estimates of future taxable income during the carryforward period are reduced or if objective negative evidence in the form of cumulative losses is no longer present and additional weight may be given to subjective evidence such as projections for growth.
Income tax payments, net of refunds, of $92.1 million, $54.5 million, and $4.9 million were made in 2017, 2016, and 2015, respectively.
The Corporation has recognized a liability in Other liabilities for interest of $2.6 million and penalties of $1.6 million as of December 31, 2017.
A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:
(In thousands)
 
2017
 
2016
 
2015
Balance as of January 1,
 
$
11,454

 
$
12,414

 
$
11,560

Additions for tax positions of prior periods
 
1,069

 
32

 
359

Reductions for tax positions of prior periods
 
(194
)
 
(1,679
)
 

Additions for tax positions related to the current year
 
1,273

 
789

 
2,026

Settlements
 
(428
)
 
(102
)
 
(1,414
)
Foreign currency translation
 

 

 
(117
)
Balance as of December 31,
 
$
13,174

 
$
11,454

 
$
12,414


In many cases, the Corporation’s uncertain tax positions are related to tax years that remain subject to examination by tax authorities.
The following describes the open tax years, by major tax jurisdiction, as of December 31, 2017:
United States (Federal)
2014
-
present
United States (Various states)
2006
-
present
United Kingdom
2010
-
present
Canada
2011
-
present

The Corporation does not expect any significant changes to the estimated amount of liability associated with its uncertain tax positions through the next twelve months. Included in the total unrecognized tax benefits as of December 31, 2017, 2016, and 2015 is $10.1 million, $7.7 million, and $8.3 million, respectively, which if recognized, would favorably affect the effective income tax rate.
DEBT
DEBT
12. DEBT
Debt consists of the following as of December 31:
(In thousands)
 
2017
 
2017
 
2016
 
2016
 
 
Carrying Value
 
Estimated Fair Value
 
Carrying Value
 
Estimated Fair Value
5.51% Senior notes due 2017
 
 
 
150,000
 
154,509
3.84% Senior notes due 2021
 
100,000
 
102,472
 
100,000
 
102,463
3.70% Senior notes due 2023
 
225,000
 
228,783
 
225,000
 
226,946
3.85% Senior notes due 2025
 
100,000
 
102,164
 
100,000
 
100,338
4.24% Senior notes due 2026
 
200,000
 
208,873
 
200,000
 
203,592
4.05% Senior notes due 2028
 
75,000
 
76,997
 
75,000
 
74,630
4.11% Senior notes due 2028
 
100,000
 
103,226
 
100,000
 
99,876
Other debt
 
150
 
150
 
668
 
668
Total debt
 
800,150
 
822,665
 
950,668
 
963,022
Debt issuance costs, net
 
(831)
 
(831)
 
(984)
 
(984)
Unamortized interest rate swap proceeds
 
14,820
 
14,820
 
16,614
 
16,614
Total debt, net
 
814,139
 
836,654
 
966,298
 
978,652
Less: current portion of long-term debt and short-term debt
 
150
 
150
 
150,668
 
150,668
Total long-term debt
 
$813,989
 
$836,504
 
$815,630
 
$827,984

The Corporation did not have any borrowings against the Revolving Credit Agreement in 2017 and 2016, respectively.
The debt outstanding had fixed and variable interest rates averaging 3.9% in both 2017 and 2016, respectively.
Aggregate maturities of debt are as follows:
(In thousands)
 
2018
$
150

2019

2020

2021
100,000

2022

Thereafter
700,000

Total
$
800,150


Interest payments of $39 million, $38 million, and $33 million were made in 2017, 2016, and 2015, respectively.
Revolving Credit Agreement
In August 2012, the Corporation refinanced its existing credit facility by entering into a Third Amended and Restated Credit Agreement (Credit Agreement) with a syndicate of financial institutions, led by Bank of America N.A., Wells Fargo, N.A, and JP Morgan Chase Bank, N.A. The proceeds available under the Credit Agreement are to be used for working capital, internal growth initiatives, funding of future acquisitions, and general corporate purposes. Under the terms of the Credit Agreement, the Corporation has borrowing capacity of $500 million. In addition, the Credit Agreement provides an accordion feature which allows the Corporation to borrow an additional $100 million. As of December 31, 2017, the Corporation had $21 million in letters of credit supported by the credit facility and no borrowings outstanding under the credit facility. The unused credit available under the credit facility as of December 31, 2017 was $479 million, which the Corporation had the ability to borrow in full without violating its debt to capitalization covenant.
In December 2014, the Corporation amended its existing credit facility by entering into a Second Amendment to the Third Amended and Restated Credit Agreement (Credit Agreement) with a syndicate of financial institutions, led by Bank of America N.A., Wells Fargo, N.A, and JP Morgan Chase Bank, N.A. The amendment extends the maturity date of the agreement to November 2019. No other material modifications were made to the 2012 Credit Agreement.
The Credit Agreement contains covenants that the Corporation considers usual and customary for an agreement of this type for comparable commercial borrowers, including a maximum consolidated debt to capitalization ratio of 60%. The Credit Agreement has customary events of default, such as non-payment of principal when due; nonpayment of interest, fees, or other amounts; cross-payment default and cross-acceleration.
Borrowings under the credit agreement will accrue interest based on (i) Libor or (ii) a base rate of the highest of (a) the federal funds rate plus 0.5%, (b) BofA’s announced prime rate, or (c) the Eurocurrency rate plus 1%, plus a margin. The interest rate and level of facility fees are dependent on certain financial ratios, as defined in the Credit Agreement. The Credit Agreement also provides customary fees, including administrative agent and commitment fees. In connection with the Credit Agreement, the Corporation paid customary transaction fees that have been deferred and are being amortized over the term of the Credit Agreement.
Senior Notes
On February 26, 2013, the Corporation issued $500 million of Senior Notes (the “2013 Notes”).  The 2013 Notes consist of $225 million of 3.70% Senior Notes that mature on February 26, 2023, $100 million of 3.85% Senior Notes that mature on February 26, 2025, and $75 million of 4.05% Senior Notes that mature on February 26, 2028$100 million of additional 4.11% Senior Notes were deferred and subsequently issued on September 26, 2013 that mature on September 26, 2028. The 2013 Notes are senior unsecured obligations, equal in right of payment to the Corporation’s existing senior indebtedness. The Corporation, at its option, can prepay at any time all or any part of the 2013 Notes, subject to a make-whole payment in accordance with the terms of the Note Purchase Agreement.  In connection with the issuance of the 2013 Notes, the Corporation paid customary fees that have been deferred and are being amortized over the term of the 2013 Notes.  Under the terms of the Note Purchase Agreement, the Corporation is required to maintain certain financial ratios, the most restrictive of which is a debt to capitalization limit of 60%. The debt to capitalization ratio (as defined per the Notes Purchase Agreement and Credit Agreement) is calculated using the same formula for all of the Corporation’s debt agreements and is a measure of the Corporation’s indebtedness to capitalization, where capitalization equals debt plus equity. As of December 31, 2017, the Corporation had the ability to borrow additional debt of $1.4 billion without violating our debt to capitalization covenant. The 2013 Notes also contain a cross default provision with respect to the Corporation’s other senior indebtedness.  
On December 8, 2011, the Corporation issued $300 million of Senior Notes (the “2011 Notes”). The 2011 Notes consist of $100 million of 3.84% Senior Notes that mature on December 1, 2021 and $200 million of 4.24% Senior Series Notes that mature on December 1, 2026. The 2011 Notes are senior unsecured obligations, equal in right of payment to our existing senior indebtedness. The Corporation, at its option, can prepay at any time all or any part of our 2011 Notes, subject to a make-whole payment in accordance with the terms of the Note Purchase Agreement. In connection with our 2011 Notes, the Corporation paid customary fees that have been deferred and are being amortized over the term of our 2011 Notes. Under the Note Purchase Agreement, the Corporation is required to maintain certain financial ratios, the most restrictive of which is a debt to capitalization limit of 60%. The 2011 Notes also contain a cross default provision with our other senior indebtedness.
On December 1, 2005, the Corporation issued $150 million of 5.51% Senior Notes (the “2005 Notes”). The 2005 Notes, which matured on December 1, 2017 and were repaid in full, were senior unsecured obligations and equal in right of payment to the Corporation’s existing senior indebtedness. In connection with the Notes, the Corporation paid customary fees that were deferred and amortized over the terms of the Notes.
EARNINGS PER SHARE
EARNINGS PER SHARE

13. EARNINGS PER SHARE
The Corporation is required to report both basic earnings per share (EPS), based on the weighted-average number of common shares outstanding, and diluted earnings per share, based on the basic EPS adjusted for all potentially dilutive shares issuable.
As of December 31, 2017, 2016, and 2015, there were no options outstanding that were considered anti-dilutive.
Earnings per share calculations for the years ended December 31, 2017, 2016, and 2015, are as follows:
(In thousands, except per share data)
 
Earnings from
continuing
operations
 
Weighted-
Average Shares
Outstanding
 
Earnings per share
from continuing
operations
2017
 
 
 
 
 
 
Basic earnings per share from continuing operations
 
$
214,891

 
44,182

 
$
4.86

Dilutive effect of stock options and deferred stock compensation
 
 
 
579

 
 
Diluted earnings per share from continuing operations
 
$
214,891

 
44,761

 
$
4.80

2016
 
 
 
 
 
 
Basic earnings per share from continuing operations
 
$
189,382

 
44,389

 
$
4.27

Dilutive effect of stock options and deferred stock compensation
 
 
 
656

 
 
Diluted earnings per share from continuing operations
 
$
189,382

 
45,045

 
$
4.20

2015
 
 
 
 
 
 
Basic earnings per share from continuing operations
 
$
192,248

 
46,624

 
$
4.12

Dilutive effect of stock options and deferred stock compensation
 
 
 
992

 
 
Diluted earnings per share from continuing operations
 
$
192,248

 
47,616

 
$
4.04

SHARE-BASED COMPENSATION PLANS
SHARE-BASED COMPENSATION PLANS
14. SHARE-BASED COMPENSATION PLANS

In May 2014, the Corporation adopted the Curtiss Wright 2014 Omnibus Incentive Plan (the “2014 Omnibus Plan”). The plan replaced the Corporation's existing 2005 Long Term Incentive Plan and the 2005 Stock Plan for Non-Employee Directors (collectively the “2005 Stock Plans”). Beginning in May 2014, all awards were granted under the 2014 Omnibus Plan. The maximum aggregate number of shares of common stock that may be issued under the 2014 Omnibus Plan are 2,400,000 less one share of common stock for every one share of common stock granted under any prior plan after December 31, 2013 and prior to the effective date of the 2014 Omnibus Plan. In addition, any awards that were previously granted under any prior plan that terminate without issuance of shares, shall be eligible for issuance under the 2014 Omnibus Plan. Awards under the 2014 Omnibus Plan may be in the form of stock options, stock appreciation rights, restricted stock, restricted stock units (RSU), other stock-based awards, performance share units (PSU) or cash based performance units (PU).

During 2017, the Corporation granted awards in the form of RSUs, PSUs, and restricted stock. Previous grants under the 2005 Stock Plans included non-qualified stock options. Under our employee benefit program, the Corporation also provides an Employee Stock Purchase Plan (ESPP) available to most active employees. Certain awards provide for accelerated vesting if there is a change in control.

The compensation cost for employee and non-employee director share-based compensation programs during 2017, 2016, and 2015 is as follows:
(In thousands)
 
2017
 
2016
 
2015
Employee Stock Purchase Plan
 
1,207

 
1,184

 
1,279

Performance Share Units
 
4,340

 
3,910

 
4,349

Restricted Share Units
 
4,931

 
3,426

 
3,015

Other share-based payments
 
1,094

 
958

 
830

Total share-based compensation expense before income taxes
 
$
11,572

 
$
9,478

 
$
9,473



Other share-based grants include service-based restricted stock awards to non-employee directors, who are treated as employees as prescribed by the accounting guidance on share-based payments. The compensation cost recognized follows the cost of the employee, which is primarily reflected as General and administrative expenses in the Consolidated Statements of Earnings. No share-based compensation costs were capitalized during 2017, 2016, or 2015.

The following table summarizes the cash received from share-based awards on share-based compensation:
(In thousands)
 
2017
 
2016
 
2015
Cash received from share-based awards
 
$
14,179

 
$
22,300

 
$
28,706



A summary of employee stock option activity is as follows:
 
 
Shares
(000’s)
 
Weighted-
Average
Exercise
Price
 
Weighted-
Average
Remaining
Contractual
Term in
Years
 
Aggregate
Intrinsic
Value
(000’s)
Outstanding as of December 31, 2016
 
443

 
$
31.91

 
 
 
 
Exercised
 
(179
)
 
34.24

 
 
 
 
Outstanding as of December 31, 2017
264

 
$
30.30

 
2.2
 
$
24,093

Exercisable as of December 31, 2017
264

 
$
30.30

 
2.2
 
$
24,093



The total intrinsic value of stock options exercised during 2017, 2016, and 2015 was $30.2 million, $43.2 million, and $36.8 million, respectively.

Performance Share Units

The Corporation has granted performance share units to certain employees, whose three year cliff vesting is contingent upon the Corporation's total shareholder return over the three-year term of the awards compared to a self-constructed peer group.  The non-vested shares are subject to forfeiture if established performance goals are not met or employment is terminated other than due to death, disability, or retirement. Share plans are denominated in share-based units based on the fair market value of the Corporation’s common stock on the date of grant. The performance share unit’s compensation cost is amortized to expense on a straight-line basis over the three-year requisite service period.

Restricted Share Units

Restricted share units cliff vest at the end of the awards’ vesting period. The restricted share units are service-based and thus compensation cost is amortized to expense on a straight-line basis over the requisite service period, which is typically three years. The non-vested restricted units are subject to forfeiture if employment is terminated other than due to death, disability, or retirement.

A summary of the Corporation’s 2017 activity related to performance share units and restricted share units are as follows:
 
 
Performance Share Units (PSUs)
 
Restricted Share Units (RSUs)
 
 
Shares/Units
(000’s)
 
Weighted-
Average
Fair Value
 
Shares/Units
(000’s)
 
Weighted-
Average
Fair Value
Nonvested as of December 31, 2016
204

 
$
71.28

 
204

 
$
74.38

Granted
 
68

 
62.91

 
1

 
98.34

Vested
 
(137
)
 
62.91

 
(34
)
 
70.36

Forfeited
 

 

 
(2
)
 
85.47

Nonvested as of December 31, 2017
135

 
$
75.51

 
169

 
$
75.19

Expected to vest as of December 31, 2017
135

 
$
75.51

 
169

 
$
75.19



Nonvested PSUs had an intrinsic value of $16.5 million and unrecognized compensation costs of $4.7 million as of December 31, 2017. Nonvested RSUs had an intrinsic value of $20.6 million and unrecognized compensation costs of $5.9 million as of December 31, 2017. Unrecognized compensation costs related to PSUs and RSUs are both expected to be recognized over a period of 1.7 years.

Employee Stock Purchase Plan

The Corporation’s ESPP enables eligible employees to purchase the Corporation’s common stock at a price per share equal to 85% of the fair market value at the end of each offering period. Each offering period of the ESPP lasts six months, commencing on January 1st and July 1st of each year. Compensation cost is recognized on a straight-line basis over the six-month vesting period during which employees perform related services.
PENSION AND OTHER POSTRETIREMENT BENEFIT PLANS
PENSION AND OTHER POSTRETIREMENT BENEFIT PLANS
15. PENSION AND OTHER POSTRETIREMENT BENEFIT PLANS
The Corporation maintains ten separate and distinct pension and other post-retirement defined benefit plans, consisting of three domestic plans and seven separate foreign pension plans. Effective May 1, 2016, the Corporation completed the merger of three frozen UK defined benefit pension schemes by merging the Metal Improvement Company Salaried Staff Pension Scheme and the Mechetronics Limited Retirement Benefits Scheme into the Curtiss-Wright Penny & Giles Pension Plan. The Penny & Giles Plan was then renamed the Curtiss-Wright UK Pension Plan.
Effective December 31, 2014, the Corporation executed the following plan mergers: the two Williams Controls defined benefit pension plans were merged with the CW Pension Plan, resulting in one surviving domestic qualified plan, and the three domestic post-retirement health-benefits plans (CW, EMD, and Williams Controls) were merged into one. Post-merger, the Corporation maintains the following domestic plans: a qualified pension plan, a non-qualified pension plan, and a postretirement health-benefits plan. The foreign plans consist of one defined benefit pension plan each in the United Kingdom, Canada and Switzerland, two in Germany, and two in Mexico.
Domestic Plans
Qualified Pension Plan
The Corporation maintains a defined benefit pension plan (the “CW Pension Plan”) covering certain employee populations under six benefit formulas: a non-contributory non-union and union formula for certain Curtiss-Wright (CW) employees, a contributory union and non-union benefit formula for employees at the EMD business unit, and two benefit formulas providing annuity benefits for participants in the former Williams Controls salaried and union plans.
CW non-union employees hired prior to February 1, 2010 receive a “traditional” benefit based on years of credited service, using the five highest consecutive years’ compensation during the last ten years of service. These employees became participants under the CW Pension Plan after one year of service and were vested after three years of service. CW non-union employees hired on or after the effective date were eligible for a cash balance benefit through December 31, 2013, and were transitioned to the new defined contribution plan, further described below. CW union employees who have negotiated a benefit under the CW Pension Plan are entitled to a benefit based on years of service multiplied by a monthly pension rate.
The formula for EMD employees covers both union and non-union employees and is designed to satisfy the requirements of relevant collective bargaining agreements. Employee contributions are withheld each pay period and are equal to 1.5% of salary. The benefits for the EMD employees are based on years of service and compensation. On December 31, 2012, the Corporation amended the CW Pension Plan to close the benefit to EMD employees hired after January 1, 2014.
Participants of the former Williams Controls Retirement Income Plan for salaried employees are either deferred vested participants or currently receiving benefits, as benefit accruals under the plan were frozen to future accruals effective January 1, 2003. Benefits in the salaried plan are based on average compensation and years of service.
Participants of the former Williams Controls UAW Local 492 Plan for union employees are entitled to a benefit based on years of service multiplied by a monthly pension rate, and may be eligible for supplemental benefits based upon attainment of certain age and service requirements.
In May 2013, the Company’s Board of Directors approved an amendment to the CW Pension Plan. Effective January 1, 2014, all active non-union employees participating in the final and career average pay formulas in the defined benefit plan will cease accruals 15 years from the effective date of the amendment.  In addition to the sunset provision, the “cash balance” benefit for non-union participants ceased as of January 1, 2014.  Non-Union employees who are not currently receiving final or career average pay benefits became eligible to participate in a new defined contribution plan which provides both employer match and non-elective contribution components, up to a maximum employer contribution of 6%.  The amendment does not affect CW employees that are subject to collective bargaining agreements.
As of December 31, 2017 and 2016, the Corporation had a noncurrent pension liability of $45.1 million and $40.4 million, respectively. This increase was primarily driven by a decrease in the discount rate as of December 31, 2017, partially offset by favorable asset experience during 2017.
Due to discretionary pension contributions of $50 million and $145 million to the Curtiss-Wright Pension Plan in February 2018 and January 2015, respectively, the Corporation does not expect to make any required contributions through 2022.
Nonqualified Pension Plan
The Corporation also maintains a non-qualified restoration plan (the “CW Restoration Plan”) covering those employees of CW and EMD whose compensation or benefits exceed the IRS limitation for pension benefits. Benefits under the CW Restoration Plan are not funded, and, as such, the Corporation had an accrued pension liability of $48.7 million and $40.4 million as of December 31, 2017 and 2016, respectively. The Corporation’s contributions to the CW Restoration Plan are expected to be $3.0 million in 2018.
Other Post-Employment Benefits (OPEB) Plan
Under the plan merger effective December 31, 2014, the Corporation provides post-employment benefits consisting of retiree health and life insurance to three distinct groups of employees/retirees: the CW Grandfathered plan, and plans assumed in the acquisitions of EMD and Williams Controls.
In 2002, the Corporation restructured the postemployment medical benefits for then-active CW employees, effectively freezing the plan. The plan continues to be maintained for certain retired CW employees.
The Corporation also provides retiree health and life insurance benefits for substantially all of the Curtiss-Wright EMD employees. The plan provides basic health and welfare coverage for pre-65 participants based on years of service and are subject to certain caps. Effective January 1, 2011, the Corporation modified the benefit design for post-65 retirees by introducing Retiree Reimbursement Accounts (RRA’s) to participants in lieu of the traditional benefit delivery. Participant accounts are funded a set amount annually that can be used to purchase supplemental coverage on the open market, effectively capping the benefit.
The plan also provides retiree health and life insurance benefits for certain retirees of the Williams Controls salaried and union pension plans. Benefits are available to those employees who retired prior to December 31, 1993 in the salaried plan, and prior to October 1, 2003 in the union plan. Effective August 31, 2013, the Corporation modified the benefit design for post-65 retirees by introducing Retiree Reimbursement Accounts (RRA’s) to align with the EMD delivery model.
The Corporation had an accrued postretirement benefit liability as of December 31, 2017 and 2016 of $25.0 million and $24.4 million, respectively. Pursuant to the EMD purchase agreement, the Corporation has a discounted receivable from Washington Group International to reimburse the Corporation for a portion of these post-retirement benefit costs. As of December 31, 2017 and 2016, the discounted receivable included in other assets was $0.1 million and $0.4 million, respectively. The Corporation expects to contribute $1.7 million to the plan during 2018.
Foreign Plans
The foreign plans consist of one defined benefit pension plan each in the United Kingdom, Canada, and Switzerland, two in Germany, and two in Mexico. As of December 31, 2017 and 2016, the total projected benefit obligation related to all foreign plans was $97.4 million and $91.0 million, respectively. As of December 31, 2017 and 2016, the Corporation had a net pension asset of $1.5 million and an accrued pension liability of $3.3 million, respectively. The Corporation's contributions to the foreign plans are expected to be $2.3 million in 2018.
Components of net periodic benefit expense
The net pension and net postretirement benefit costs (income) consisted of the following:
 
 
Pension Benefits
 
Postretirement Benefits
(In thousands)
 
2017
 
2016
 
2015
 
2017
 
2016
 
2015
Service cost
 
$
25,093

 
$
25,100

 
$
26,873

 
$
435

 
$
338

 
$
286

Interest cost
 
25,895

 
30,495

 
30,050

 
762

 
996

 
842

Expected return on plan assets
 
(53,552
)
 
(54,101
)
 
(54,629
)
 

 

 

Amortization of prior service cost
 
(100
)
 
(46
)
 
618

 
(656
)
 
(657
)
 
(657
)
Recognized net actuarial loss/(gain)
 
12,925

 
12,029

 
16,890

 
(223
)
 
(296
)
 
(551
)
Cost of settlements/curtailments
 
327

 

 
7,461

 

 

 

Net periodic benefit cost (income)
 
$
10,588

 
$
13,477

 
$
27,263

 
$
318

 
$
381

 
$
(80
)

The cost of settlements/curtailments indicated above represents events that are accounted for under guidance on employers’ accounting for settlements and curtailments of defined benefit pension plans. In 2017, there were settlement charges in both the U.K. and Switzerland. In 2015, the settlement charge was primarily a result of the retirement of the Corporation’s former Chairman and his election to receive the nonqualified portion of his pension benefit as a single lump sum payout.
The following table outlines the Corporation's consolidated disclosure of the pension benefits and postretirement benefits information described previously. The Corporation had no foreign postretirement plans. All plans were valued using a December 31, 2017 measurement date.
 
 
Pension Benefits
 
Postretirement Benefits
(In thousands)
 
2017
 
2016
 
2017
 
2016
Change in benefit obligation:
 
 
 
 
 
 
 
 
Beginning of year
 
$
798,605

 
$
774,710

 
$
24,436

 
$
21,980

Service cost
 
25,093

 
25,100

 
435

 
338

Interest cost
 
25,895

 
30,495

 
762

 
996

Plan participants’ contributions
 
1,655

 
1,897

 
253

 
266

Amendments
 

 

 

 

Actuarial loss
 
56,727

 
19,640

 
2,056

 
3,372

Benefits paid
 
(45,384
)
 
(41,115
)
 
(2,907
)
 
(2,516
)
Actual expenses
 
(1,301
)
 
(1,206
)
 

 

Currency translation adjustments
 
7,597

 
(10,916
)
 

 

End of year
 
$
868,887

 
$
798,605

 
$
25,035

 
$
24,436

Change in plan assets:
 
 
 
 
 
 
 
 
Beginning of year
 
$
714,608

 
$
692,074

 
$

 
$

Actual return on plan assets
 
94,960

 
65,872

 

 

Employer contribution
 
4,561

 
8,210

 
2,654

 
2,250

Plan participants’ contributions
 
1,655

 
1,897

 
253

 
266

Benefits paid
 
(45,384
)
 
(41,115
)
 
(2,907
)
 
(2,516
)
Actual Expenses
 
(1,301
)
 
(1,206
)
 

 

Currency translation adjustments
 
7,383

 
(11,124
)
 

 

End of year
 
$
776,482

 
$
714,608

 
$

 
$

 
 
 
 
 
 
 
 
 
Funded status
 
$
(92,405
)
 
$
(83,997
)
 
$
(25,035
)
 
$
(24,436
)
 
 
Pension Benefits
 
Postretirement Benefits
(In thousands)
 
2017
 
2016
 
2017
 
2016
Amounts recognized on the balance sheet
 
 
 
 
 
 
 
 
Noncurrent assets
 
$
8,663

 
$
4,049

 
$

 
$

Current liabilities
 
(3,374
)
 
(3,498
)
 
(1,686
)
 
(1,833
)
Noncurrent liabilities
 
(97,694
)
 
(84,548
)
 
(23,349
)
 
(22,603
)
Total
 
$
(92,405
)
 
$
(83,997
)
 
$
(25,035
)
 
$
(24,436
)
Amounts recognized in accumulated other comprehensive income (AOCI)
 
 
 
 
 
 
 
 
Net actuarial loss (gain)
 
$
201,390

 
$
198,630

 
$
(2,899
)
 
$
(5,178
)
Prior service cost
 
(1,461
)
 
(1,580
)
 
(2,718
)
 
(3,373
)
Total
 
$
199,929

 
$
197,050

 
$
(5,617
)
 
$
(8,551
)
Amounts in AOCI expected to be recognized in net periodic cost in the coming year:
 
 
 
 
 
 
 
 
Loss (gain) recognition
 
$
15,615

 
$
11,793

 
$
(29
)
 
$
(203
)
Prior service cost recognition
 
$
(250
)
 
$
(105
)
 
$
(657
)
 
$
(657
)
Accumulated benefit obligation
 
$
834,745

 
$
767,461

 
N/A

 
N/A

Information for pension plans with an accumulated benefit obligation in excess of plan assets:
 
 
 
 
 
 
 
 
Projected benefit obligation
 
$
785,039

 
$
733,426

 
N/A

 
N/A

Accumulated benefit obligation
 
752,371

 
702,282

 
N/A

 
N/A

Fair value of plan assets
 
684,756

 
645,380

 
N/A

 
N/A


Plan Assumptions
 
 
Pension Benefits
 
Postretirement Benefits
 
 
2017
 
2016
 
2017
 
2016
Weighted-average assumptions in determination of benefit obligation:
 
 
 
 
 
 
 
 
Discount rate
 
3.46
%
 
3.88
%
 
3.54
%
 
4.00
%
Rate of compensation increase
 
3.55
%
 
3.35
%
 
N/A

 
N/A

Health care cost trends:
 
 
 
 
 
 
 
 
Rate assumed for subsequent year
 
N/A

 
N/A

 
8.30
%
 
8.25
%
Ultimate rate reached in 2026
 
N/A

 
N/A

 
4.50
%
 
4.50
%
Weighted-average assumptions in determination of net periodic benefit cost:
 
 
 
 
 
 
 
 
Discount rate
 
3.93
%
 
4.12
%
 
4.02
%
 
4.25
%
Expected return on plan assets
 
7.47
%
 
7.81
%
 
N/A

 
N/A

Rate of compensation increase
 
3.54
%
 
3.35
%
 
N/A

 
N/A

Health care cost trends:
 
 
 
 
 
 
 
 
Rate assumed for subsequent year
 
N/A

 
N/A

 
8.25
%
 
8.75
%
Ultimate rate reached in 2026
 
N/A

 
N/A

 
4.50
%
 
4.50
%

Effective December 31, 2016, the Corporation adopted the spot rate, or full yield curve, approach for developing discount rates. The discount rate for each plan's past service liabilities and service cost is determined by discounting the plan’s expected future benefit payments using a yield curve developed from high quality bonds that are rated Aa or better by Moody’s as of the measurement date. The yield curve calculation matches the notional cash inflows of the hypothetical bond portfolio with the expected benefit payments to arrive at one effective rate for these components. Interest cost is determined by applying the spot rate from the full yield curve to each anticipated benefit payment, based on the anticipated optional form elections.
The overall expected return on assets assumption is based on a combination of historical performance of the pension fund and expectations of future performance. Expected future performance is determined by weighting the expected returns for each asset class by the plan’s asset allocation. The expected returns are based on long-term capital market assumptions utilizing a ten-year time horizon through consultation with investment advisors. While consideration is given to recent performance and historical returns, the assumption represents a long-term prospective return.
The effect on the Other Post-Employment Benefits plan of a 1% change in the health care cost trend is as follows:
(In thousands)
 
1% Increase

 
1% Decrease

Total service and interest cost components
 
$
28

 
$
(23
)
Postretirement benefit obligation
 
$
502

 
$
(414
)

Pension Plan Assets
The overall objective for plan assets is to earn a rate of return over time to meet anticipated benefit payments in accordance with plan provisions. The long-term investment objective of the domestic retirement plans is to achieve a total rate of return, net of fees, which exceeds the actuarial overall expected return on asset assumptions used for funding purposes and which provides an appropriate premium over inflation. The intermediate-term objective of the domestic retirement plans, defined as three to five years, is to outperform each of the capital markets in which assets are invested, net of fees. During periods of extreme market volatility, preservation of capital takes a higher precedence than outperforming the capital markets.
The Finance Committee of the Corporation’s Board of Directors is responsible for formulating investment policies, developing investment manager guidelines and objectives, and approving and managing qualified advisors and investment managers. The guidelines established define permitted investments within each asset class and apply certain restrictions such as limits on concentrated holdings, and prohibits selling securities short, buying on margin, and the purchase of any securities issued by the Corporation.
The Corporation maintains the funds of the CW Pension Plan under a trust that is diversified across investment classes and among investment managers to achieve an optimal balance between risk and return. As a part of its diversification strategy, the Corporation has established target allocations for each of the following assets classes: domestic equity securities, international equity securities, and debt securities. Below are the Corporation’s actual and established target allocations for the CW Pension Plan, representing 87% of consolidated assets:
 
 
As of December 31,
 
Target
 
Expected
 
 
2017
 
2016
 
Exposure
 
Range
Asset class
 
 
 
 
 
 
 
 
Domestic equities
 
52%
 
54%
 
50%
 
40%-60%
International equities
 
15%
 
13%
 
15%
 
10%-20%
Total equity
 
67%
 
67%
 
65%
 
55%-75%
Fixed income
 
33%
 
33%
 
35%
 
25%-45%

As of December 31, 2017 and 2016, cash funds in the CW Pension Plan represented approximately 6% and 3% of portfolio assets, respectively.
Foreign plan assets represent 13% of consolidated plan assets, with the majority of the assets supporting the U.K. plan. Generally, the foreign plans follow a similar asset allocation strategy and are more heavily weighted in fixed income resulting in a weighted expected return on assets assumption of 3.90% for all foreign plans.
The Corporation may from time to time require the reallocation of assets in order to bring the retirement plans into conformity with these ranges. The Corporation may also authorize alterations or deviations from these ranges where appropriate for achieving the objectives of the retirement plans.
Fair Value Measurements
The following table presents consolidated plan assets (in thousands) as of December 31, 2017 using the fair value hierarchy, as described in Note 9 to the Consolidated Financial Statements.
Asset Category
 
Total
 
Quoted Prices
in Active
Markets for
Identical
Assets
(Level 1)
 
Significant
Observable
Inputs
(Level 2)
 
Significant
Unobservable
Inputs
(Level 3)
Cash and cash equivalents
 
$
23,979

 
$
4,893

 
$
19,086

 
$

Equity securities- Mutual funds (1)
 
459,002

 
418,390

 
40,612

 

Bond funds (2)
 
219,249

 
155,120

 
64,129

 

Insurance Contracts (3)
 
10,760

 

 

 
10,760

Other (4)
 
1,618

 

 

 
1,618

December 31, 2016
 
$
714,608

 
$
578,403

 
$
123,827

 
$
12,378

Cash and cash equivalents
 
$
42,374

 
$
12,551

 
$
29,823

 
$

Equity securities- Mutual funds (1)
 
504,633

 
455,175

 
49,458

 

Bond funds (2)
 
216,372

 
150,265

 
66,107

 

Insurance Contracts (3)
 
10,912

 

 

 
10,912

Other (4)
 
2,191

 

 

 
2,191

December 31, 2017
 
$
776,482

 
$
617,991

 
$
145,388

 
$
13,103


(1)This category consists of domestic and international equity securities. It is comprised of U.S. securities benchmarked against the S&P 500 index and Russell 2000 index, international mutual funds benchmarked against the MSCI EAFE index, global equity index mutual funds associated with our U.K. based pension plans and balanced funds associated with the U.K. and Canadian based pension plans.
(2)This category consists of domestic and international bonds. The domestic fixed income securities are benchmarked against the Barclays Capital Aggregate Bond index, actively-managed bond mutual funds comprised of domestic investment grade debt, fixed income derivatives, and below investment-grade issues, U.S. mortgage backed securities, asset backed securities, municipal bonds, and convertible debt. International bonds consist of bond mutual funds for institutional investors associated with the CW Pension Plan, Switzerland, and U.K. based pension plans.
(3)This category consists of a guaranteed investment contract (GIC) in Switzerland. Amounts contributed to the plan are guaranteed by a foundation for occupational benefits that in turn entered into a group insurance contract and the foundation pays a guaranteed rate of interest that is reset annually.
(4)This category consists primarily of real estate investment trusts in Switzerland.
Valuation
Equity securities and exchange-traded equity and bond mutual funds are valued using a market approach based on the quoted market prices of identical instruments. Pooled institutional funds are valued at their net asset values and are calculated by the sponsor of the fund.
Fixed income securities are primarily valued using a market approach utilizing various underlying pricing sources and methodologies. Real estate investment trusts are priced at net asset value based on valuations of the underlying real estate holdings using inputs such as discounted cash flows, independent appraisals, and market-based comparable data.
Cash balances in the United States are held in a pooled fund and classified as a Level 2 asset. Non-U.S. cash is valued using a market approach based on quoted market prices of identical instruments.
The following table presents a reconciliation of Level 3 assets held during the years ended December 31, 2017 and 2016:
(In thousands)
 
Insurance
Contracts
 
Other
 
Total
December 31, 2015
 
$
9,720

 
$
755

 
$
10,475

Actual return on plan assets:
 
 
 
 
 
 
Relating to assets still held at the reporting date
 
148

 
35

 
183

Purchases, sales, and settlements
 
1,095

 
871

 
1,966

Foreign currency translation adjustment
 
(203
)
 
(43
)
 
(246
)
December 31, 2016
 
$
10,760

 
$
1,618

 
$
12,378

Actual return on plan assets:
 
 
 
 
 
 
Relating to assets still held at the reporting date
 
167

 
58

 
226

Purchases, sales, and settlements
 
(503
)
 
436

 
(68
)
Foreign currency translation adjustment
 
488

 
79

 
567

December 31, 2017
 
$
10,912

 
$
2,191

 
$
13,103


Benefit Payments
The following benefit payments, which reflect expected future service, as appropriate, are expected to be paid from the plans:
(In thousands)
 
Pension
Plans
 
Postretirement
Plans
 
Total
2018
 
$
45,604

 
$
1,686

 
$
47,290

2019
 
48,937

 
1,693

 
50,630

2020
 
49,859

 
1,694

 
51,553

2021
 
51,058

 
1,689

 
52,747

2022
 
50,361

 
1,678

 
52,039

2023 — 2027
 
266,582

 
8,030

 
274,612


Defined Contribution Retirement Plans
The Corporation offers all of its domestic employees the opportunity to participate in a defined contribution plan. Costs incurred by the Corporation in the administration and record keeping of the defined contribution plan are paid for by the Corporation and are not considered material.
Effective January 1, 2014, all non-union employees who were not currently receiving final or career average pay benefits became eligible to receive employer contributions in the Corporation's sponsored 401(k) plan. The employer contributions include both employer match and non-elective contribution components, up to a maximum employer contribution of 6% of eligible compensation.  During the year ended December 31, 2017, the expense relating to the plan was $12.9 million, consisting of $5.8 million in matching contributions to the plan in 2017, and $7.1 million in non-elective contributions paid in January 2018. Cumulative contributions of approximately $69 million are expected to be made from 2018 through 2022.
In addition, the Corporation had foreign pension costs under various defined contribution plans of $4.2 million, $4.2 million, and $4.8 million in 2017, 2016, and 2015, respectively.
LEASES
LEASES
16. LEASES
The Corporation conducts a portion of its operations from leased facilities, which include manufacturing and service facilities, administrative offices, and warehouses. In addition, the Corporation leases vehicles, machinery, and office equipment under operating leases. The leases expire at various dates and may include renewals and escalations. Rental expenses for all operating leases amounted to $37.1 million, $35.3 million, and $37.0 million in 2017, 2016, and 2015, respectively.
As of December 31, 2017, the approximate future minimum rental commitments under operating leases that have initial or remaining non-cancelable lease terms in excess of one year are as follows:
(In thousands)
Rental
Commitments
2018
$
28,284

2019
24,378

2020
21,733

2021
17,577

2022
14,253

Thereafter
73,870

Total
$
180,095

SEGMENT INFORMATION
SEGMENT INFORMATION
17. SEGMENT INFORMATION

The Corporation’s segments are composed of similar product groupings that serve the same or similar end markets. Based on this approach, the Corporation has three reportable segments: Commercial/Industrial, Defense, and Power, as described below in further detail.

The Commercial/Industrial reportable segment is comprised of businesses that provide a diversified offering of highly engineered products and services supporting critical applications primarily across the commercial aerospace and general industrial markets. The products offered include electronic throttle control devices and transmission shifters, electro-mechanical actuation control components, valves, and surface technology services such as shot peening, laser peening, coatings, and advanced testing.

The Defense reportable segment is comprised of businesses that primarily provide products to the defense markets and to a lesser extent the commercial aerospace market. The products offered include commercial off-the-shelf (COTS) embedded computing board level modules, integrated subsystems, turret aiming and stabilization products, weapons handling systems, avionics and electronics, flight test equipment, and aircraft data management solutions.

The Power segment is comprised of businesses that primarily provide products to the power generation markets and to a lesser extent the naval defense market. The products offered include main coolant pumps, power-dense compact motors, generators, secondary propulsion systems, pumps, pump seals, control rod drive mechanisms, fastening systems, specialized containment doors, airlock hatches, spent fuel management products, and fluid sealing products.

The Corporation’s measure of segment profit or loss is operating income. Interest expense and income taxes are not reported on an operating segment basis as they are not considered in the segments’ performance evaluation by the Corporation’s chief operating decision-maker, its Chief Executive Officer.

Net sales and operating income by reportable segment are as follows:
 
 
Year Ended December 31,
(In thousands)
 
2017
 
2016
 
2015
Net sales
 
 
 
 
 
 
Commercial/Industrial
 
$
1,163,510

 
$
1,120,326

 
$
1,189,120

Defense
 
557,954

 
469,796

 
479,528

Power
 
554,048

 
524,967

 
545,013

Less: Intersegment Revenues
 
(4,486
)
 
(6,158
)
 
(7,978
)
Total Consolidated
 
$
2,271,026

 
$
2,108,931

 
$
2,205,683


(In thousands)
 
2017
 
2016
 
2015
Operating income (expense)
 
 
 
 
 
 
Commercial/Industrial
 
$
168,328

 
$
156,550

 
$
171,525

Defense
 
109,355

 
98,291

 
98,895

Power
 
85,260

 
76,472

 
74,987

Corporate and Eliminations (1)
 
(23,200
)
 
(23,215
)
 
(34,790
)
Total Consolidated
 
$
339,743

 
$
308,098

 
$
310,617


Depreciation and amortization expense
 
 
 
 
 
 
Commercial/Industrial
 
$
53,180

 
$
53,970

 
$
55,799

Defense
 
20,702

 
14,488

 
15,965

Power
 
22,019

 
23,032

 
23,419

Corporate
 
4,094

 
4,518

 
4,292

Total Consolidated
 
$
99,995

 
$
96,008

 
$
99,475


Segment assets
 
 
 
 
 
 
Commercial/Industrial
 
$
1,444,097

 
$
1,391,040

 
$
1,480,052

Defense
 
1,044,776

 
751,859

 
800,613

Power
 
482,753

 
516,321

 
629,612

Corporate
 
264,695

 
378,561

 
79,334

Total Consolidated
 
$
3,236,321

 
$
3,037,781

 
$
2,989,611


Capital expenditures
 
 
 
 
 
 
Commercial/Industrial
 
$
29,028

 
$
30,145

 
$
21,990

Defense
 
9,276

 
5,870

 
3,834

Power
 
10,039

 
6,653

 
6,163

Corporate
 
4,362

 
4,108

 
3,525

Total Consolidated (2)
 
$
52,705

 
$
46,776

 
$
35,512


(1) Corporate and Eliminations includes pension expense, environmental remediation and administrative expenses, legal, foreign currency transactional gains and losses, and other expenses.
(2) Total capital expenditures included $0.2 million of expenditures related to discontinued operations for the year ended 2015.
Reconciliations
 
 
Year Ended December 31,
(In thousands)
 
2017
 
2016
 
2015
Earnings before taxes:
 
 
 
 
 
 
Total segment operating income
 
$
362,943

 
$
331,313

 
$
345,407

Corporate and Eliminations
 
(23,200
)
 
(23,215
)
 
(34,790
)
Interest expense
 
41,471

 
41,248

 
36,038

Other income, net
 
1,347

 
1,111

 
615

Total consolidated earnings before tax
 
$
299,619

 
$
267,961

 
$
275,194


 
 
As of December 31,
(In thousands)
 
2017
 
2016
 
2015
Assets:
 
 
 
 
 
 
Total assets for reportable segments
 
$
2,971,626

 
$
2,659,220

 
$
2,910,277

Non-segment cash
 
204,664

 
357,021

 
42,164

Other assets
 
60,031

 
21,540

 
37,170

Total consolidated assets
 
$
3,236,321

 
$
3,037,781

 
$
2,989,611


Geographic Information
 
 
Year Ended December 31,
(In thousands)
 
2017
 
2016
 
2015
Revenues
 
 
 
 
 
 
United States of America
 
$
1,562,180

 
$
1,472,241

 
$
1,502,363

United Kingdom
 
118,350

 
114,752

 
135,673

Other foreign countries
 
590,496

 
521,938

 
567,647

Consolidated total
 
$
2,271,026

 
$
2,108,931

 
$
2,205,683

 
 
As of December 31,
(In thousands)
 
2017
 
2016
 
2015
Long-Lived Assets
 
 
 
 
 
 
United States of America
 
$
264,829

 
$
272,826

 
$
293,612

United Kingdom
 
41,100

 
39,014

 
36,061

Other foreign countries
 
84,306

 
77,063

 
83,971

Consolidated total
 
$
390,235

 
$
388,903

 
$
413,644


Net sales by product line
 
 
Year Ended December 31,
(In thousands)
 
2017
 
2016
 
2015
Net sales
 
 
 
 
 
 
Flow Control
 
$
899,705

 
$
883,735

 
$
949,657

Motion Control
 
1,075,218

 
940,162

 
947,758

Surface Technologies
 
296,103

 
285,034

 
308,268

Consolidated total
 
$
2,271,026

 
$
2,108,931

 
$
2,205,683


The Flow Control products include valves, pumps, motors, generators, and instrumentation that manage the flow of liquids and gases, generate power, and monitor or provide critical functions. Motion Control's products include turret aiming and stabilization products, embedded computing board level modules, electronic throttle control devices, transmission shifters, and electro-mechanical actuation control components. Surface Technologies include shot peening, laser peening, and coatings services that enhance the durability, extend the life, and prevent premature fatigue and failure on customer-supplied metal components.
CONTINGENCIES AND COMMITMENTS
CONTINGENCIES AND COMMITMENTS
18. CONTINGENCIES AND COMMITMENTS

Legal Proceedings

The Corporation has been named in a number of lawsuits that allege injury from exposure to asbestos. To date, the Corporation has not been found liable for or paid any material sum of money in settlement in any case. The Corporation believes its minimal use of asbestos in its past operations and the relatively non-friable condition of asbestos in its products make it unlikely that it will face material liability in any asbestos litigation, whether individually or in the aggregate. The Corporation maintains insurance coverage for these potential liabilities and believes adequate coverage exists to cover any unanticipated asbestos liability.

In December 2013, the Corporation, along with other unaffiliated parties, received a claim from Canadian Natural Resources Limited (CNRL) filed in the Court of Queen's Bench of Alberta, Judicial District of Calgary. The claim pertains to a January 2011 fire and explosion at a delayed coker unit at its Fort McMurray refinery that resulted in the injury of five CNRL employees, damage to property and equipment, and various forms of consequential loss such as loss of profit, lost opportunities, and business interruption. The fire and explosion occurred when a CNRL employee bypassed certain safety controls and opened an operating coker unit. The total quantum of alleged damages arising from the incident has not been finalized, but is estimated to meet or exceed $1 billion.  The Corporation maintains various forms of commercial, property and casualty, product liability, and other forms of insurance; however, such insurance may not be adequate to cover the costs associated with a judgment against us. In October 2017, all parties agreed in principle to participate in a formal mediation in late 2018 with the intention of settling this claim. In an effort to induce the parties to participate in the formal mediation, CNRL agreed to reduce its claim to approximately $400 million, which reflects the monetary amount of property damage incurred as a result of the fire and explosion. The Corporation is currently unable to estimate an amount, or range of potential losses, if any, from this matter. The Corporation believes that it has adequate legal defenses and intends to defend this matter vigorously. The Corporation's financial condition, results of operations, and cash flows could be materially affected during a future fiscal quarter or fiscal year by unfavorable developments or outcome regarding this claim.

The Corporation is party to a number of other legal actions and claims, none of which individually or in the aggregate, in the opinion of management, are expected to have a material effect on the Corporation’s results of operations or financial position.

WEC Bankruptcy

On March 29, 2017, WEC filed for Chapter 11 bankruptcy protection in the United States Bankruptcy Court for the Southern District of New York, Case No. 17-10751.  The Bankruptcy Court overseeing the Bankruptcy Case has approved, on an interim basis, an $800 million Debtor-in-Possession Financing Facility to help WEC finance its business operations during the reorganization process. On January 4, 2018, WEC announced that it had agreed to be acquired by Brookfield Business Partners L.P for approximately $4.6 billion with the acquisition expected to close in the third quarter of 2018. The acquisition is not expected to have a material impact on the Corporation’s financial condition or results of operations as WEC plans to continue operating in the ordinary course of business under existing senior management.

The Corporation had approximately $4.9 million in pre-petition billings outstanding with WEC as of December 31, 2017. On January 29, 2018, the Corporation received notice that WEC filed its Plan of Reorganization. Under the Plan, the Corporation is expected to recover substantially all of its general unsecured claims, including pre-petition billings. The Plan of Reorganization is subject to approval, with voting tentatively scheduled for March 15, 2018. As it relates to post-petition work, the Corporation will continue to honor its executory contracts and expects to collect all amounts due.  The Corporation will continue to monitor and evaluate the status of the WEC bankruptcy and Plan of Reorganization for potential impacts on its business.

Letters of Credit and Other Arrangements

The Corporation enters into standby letters of credit agreements and guarantees with financial institutions and customers primarily relating to guarantees of repayment, future performance on certain contracts to provide products and services, and to secure advance payments from certain international customers. As of December 31, 2017 and 2016, there were $21.3 million and $47.2 million of stand-by letters of credit outstanding, respectively, and $14.6 million and $12.8 million of bank guarantees outstanding, respectively.  

The Corporation, through its Electro-Mechanical Division (EMD) business unit, has three Pennsylvania Department of Environmental Protection (PADEP) radioactive materials licenses that are utilized in the continued operation of the EMD business. In connection with these licenses, the Corporation has known conditional asset retirement obligations related to asset decommissioning activities to be performed in the future, when the Corporation terminates these licenses. For two of the three licenses, the Corporation has recorded an asset retirement obligation of approximately $7.4 million. For its third license, the Corporation has not recorded an asset retirement obligation as it is not reasonably estimable due to insufficient information about the timing and method of settlement of the obligation. Accordingly, this obligation has not been recorded in the Consolidated Financial Statements. A liability for this obligation will be recorded in the period when sufficient information regarding timing and method of settlement becomes available to make a reasonable estimate of the liability’s fair value. The Corporation is required to provide the Nuclear Regulatory Commission financial assurance demonstrating its ability to cover the cost of decommissioning its Cheswick, Pennsylvania facility upon closure, though the Corporation does not intend to close this facility.  The Corporation has provided this financial assurance in the form of a $56.0 million surety bond.

AP1000 Program

Within the Corporation’s Power segment, the Electro-Mechanical Division is the RCP supplier for the WEC AP1000 nuclear power plants under construction in China and the United States.  The terms of the AP1000 China and U.S. contracts include liquidated damage provisions for failure to meet contractual delivery dates if the Corporation caused the delay and the delay was not excusable. The Corporation would be liable for liquidated damages if the Corporation was deemed responsible for not meeting the delivery dates. On October 10, 2013, the Corporation received a letter from WEC stating entitlements to the maximum amount of liquidated damages allowable under the AP1000 China contract from WEC of approximately $25 million.  As of December 31, 2017, the Corporation has not met certain contractual delivery dates under its AP1000 U.S. and China contracts; however, there are significant counterclaims and uncertainties as to which parties are responsible for the delays.  The Corporation believes it has adequate legal defenses and intends to vigorously defend this matter. Given the uncertainties surrounding the responsibility for the delays, no accrual has been made for this matter as of December 31, 2017. As of December 31, 2017, the range of possible loss is $0 million to $31 million for the AP1000 U.S. contract, for a total range of possible loss of $0 to $55.5 million.
ACCUMULATED OTHER COMPREHENSIVE INCOME LOSS
ACCUMULATED OTHER COMPREHENSIVE INCOME LOSS
19. ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)
The total cumulative balance of each component of accumulated other comprehensive income (loss), net of tax, is as follows:
(In thousands)
 
Foreign currency translation adjustments, net
 
Total pension and postretirement adjustments, net
 
Accumulated other comprehensive income (loss)
December 31, 2015
 
$
(107,810
)
 
$
(118,118
)
 
$
(225,928
)
Other comprehensive loss before reclassifications (1)
 
(64,840
)
 
(7,892
)
 
(72,732
)
Amounts reclassified from accumulated other comprehensive income (1)
 

 
6,904

 
6,904

Net current period other comprehensive loss
 
(64,840
)
 
(988
)
 
(65,828
)
December 31, 2016
 
$
(172,650
)
 
$
(119,106
)
 
$
(291,756
)
Other comprehensive loss before reclassifications (1)
 
77,942

 
(10,831
)
 
67,111

Amounts reclassified from accumulated other comprehensive income (1)
 

 
7,805

 
7,805

Net current period other comprehensive income (loss)
 
77,942

 
(3,026
)
 
74,916

December 31, 2017
 
$
(94,708
)
 
$
(122,132
)
 
$
(216,840
)

(1) 
All amounts are after tax.
Details of amounts reclassified from accumulated other comprehensive income (loss) are below:
 
 
Amount reclassified from Accumulated other comprehensive income (loss)
 
Affected line item in the statement where net earnings is presented
(In thousands)
 
2017
 
2016
 
 
Defined benefit pension and postretirement plans
 
 
 
 
 
 
Amortization of prior service costs
 
756

 
703

 
(1) 
Amortization of net actuarial losses
 
(12,702
)
 
(11,733
)
 
(1) 
Settlements
 
(327
)
 

 
(1) 
 
 
(12,273
)
 
(11,030
)
 
 Total before tax
 
 
4,468

 
4,126

 
 Income tax effect
Total reclassifications
 
$
(7,805
)
 
$
(6,904
)
 
 Net of tax

(1) 
These items are included in the computation of net periodic pension cost. See Note 15, Pension and Other Postretirement Benefit Plans.
QUARTERLY RESULTS OF OPERATIONS
QUARTERLY RESULTS OF OPERATIONS
20. QUARTERLY RESULTS OF OPERATIONS (UNAUDITED)
The following tables set forth selected unaudited quarterly Consolidated Statements of Earnings information for the fiscal years ended December 31, 2017 and 2016.
(In thousands, except per share data)
 
First
 
Second
 
Third
 
Fourth
2017
 
 
 
 
 
 
 
 
Net sales
 
$
523,591

 
$
567,653

 
$
567,901

 
$
611,881

Gross profit
 
170,775

 
198,770

 
210,783

 
238,267

Earnings from continuing operations
 
32,547

 
50,650

 
63,944

 
67,750

Loss from discontinued operations
 

 

 

 

Net earnings
 
32,547

 
50,650

 
63,944

 
67,750

Basic earnings per share
 
 
 
 
 
 
 
 
Earnings from continuing operations
 
$
0.74

 
$
1.15

 
$
1.45

 
$
1.54

Loss from discontinued operations
 
$

 
$

 
$

 
$

Total
 
$
0.74

 
$
1.15

 
$
1.45

 
$
1.54

Diluted earnings per share
 
 
 
 
 
 
 
 
Earnings from continuing operations
 
$
0.73

 
$
1.13

 
$
1.43

 
$
1.52

Loss from discontinued operations
 
$

 
$

 
$

 
$

Total
 
$
0.73

 
$
1.13

 
$
1.43

 
$
1.52

 
 
 
 
 
 
 
 
 
2016
 
 
 
 
 
 
 
 
Net sales
 
$
503,507

 
$
532,766

 
$
507,092

 
$
565,566

Gross profit
 
171,903

 
185,379

 
184,476

 
208,725

Earnings from continuing operations
 
32,819

 
39,963

 
45,932

 
70,668

Loss from discontinued operations
 

 

 

 
(2,053
)
Net earnings
 
32,819

 
39,963

 
45,932

 
68,615

Basic earnings per share
 
 
 
 
 
 
 
 
Earnings from continuing operations
 
$
0.74

 
$
0.90

 
$
1.04

 
$
1.60

Loss from discontinued operations
 

 

 

 
(0.05
)
Total
 
$
0.74

 
$
0.90

 
$
1.04

 
$
1.55

Diluted earnings per share
 
 
 
 
 
 
 
 
Earnings from continuing operations
 
$
0.73

 
$
0.88

 
$
1.02

 
$
1.58

Loss from discontinued operations
 

 

 

 
(0.05
)
Total
 
$
0.73

 
$
0.88

 
$
1.02

 
$
1.53


Note: Certain amounts may not add due to rounding.
SUBSEQUENT EVENTS SUBSEQUENT EVENTS
Subsequent Events
21. SUBSEQUENT EVENTS
On February 13, 2018, the Corporation made a voluntary $50 million contribution to the CW Pension Plan.

On February 20, 2018, the Corporation announced that it entered into an agreement to acquire the assets of the Dresser-Rand Government Business (Dresser-Rand) for $212.5 million in cash. Dresser-Rand operates as a business unit of Siemens Government Technologies, which is a wholly-owned U.S. subsidiary of Siemens AG in Germany. Dresser-Rand is a leading designer and manufacturer of mission-critical, high-speed rotating equipment solutions and also acts as the sole supplier of steam turbines and main engine guard valves on all aircraft carrier programs. The acquired business will operate within the Corporation's Power segment.
SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS
SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS
CURTISS-WRIGHT CORPORATION and SUBSIDIARIES
SCHEDULE II – VALUATION and QUALIFYING ACCOUNTS
for the years ended December 31, 2017, 2016, and 2015
(In thousands)
 
 
 
 
Additions
 
 
 
 
 
 
 
 
Description
 
Balance at
Beginning of
Period
 
Charged to
Costs and
Expenses
 
Charged to Other
Accounts
 
 
 
Deductions
 
 
 
Balance at
End of Period
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Deducted from assets to which they apply:
 
 
 
 
 
 
 
 
 
 
 
 
December 31, 2017
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Tax valuation allowance
 
17,776

 
1,471

 
125

 
(1) 
 
7,050

 
(3) 
 
12,322

Total
 
$
17,776

 
$
1,471

 
$
125

 
 
 
$
7,050

 
 
 
$
12,322

December 31, 2016
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Tax valuation allowance
 
17,895

 
1,951

 
(181
)
 
(1) 
 
1,889

 
(2) 
 
17,776

Total
 
$
17,895

 
$
1,951

 
$
(181
)
 
 
 
$
1,889

 
 
 
$
17,776

December 31, 2015
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Tax valuation allowance
 
23,478

 
2,605

 
(299
)
 
(1) 
 
7,889

 
 
 
17,895

Total
 
$
23,478

 
$
2,605

 
$
(299
)
 
 
 
$
7,889

 
 
 
$
17,895



(1) Primarily foreign currency translation adjustments.
(2) Capital loss on sale of upstream oil and gas business.
(3) $4.3 million relates to the reduction of the U.S. corporate income tax rate due to the Tax Act.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
Principles of Consolidation

The consolidated financial statements include the accounts of the Corporation and its majority-owned subsidiaries. All intercompany transactions and accounts have been eliminated.
Use of Estimates

The financial statements of the Corporation have been prepared in conformity with accounting principles generally accepted in the United States of America (U.S. GAAP), which requires management to make estimates and judgments that affect the reported amount of assets, liabilities, revenue, and expenses and disclosure of contingent assets and liabilities in the accompanying financial statements. The most significant of these estimates includes the estimate of costs to complete long-term contracts under the percentage-of-completion accounting methods, the estimate of useful lives for property, plant, and equipment, cash flow estimates used for testing the recoverability of assets, pension plan and postretirement obligation assumptions, estimates for inventory obsolescence, estimates for the valuation and useful lives of intangible assets and legal reserves. Actual results may differ from these estimates.
Revenue Recognition

The realization of revenue refers to the timing of its recognition in the accounts of the Corporation and is generally considered realized or realizable and earned when the earnings process is substantially complete and all of the following criteria are met: 1) persuasive evidence of an arrangement exists; 2) delivery has occurred or services have been rendered; 3) the Corporation’s price to its customer is fixed or determinable; and 4) collectability is reasonably assured.

The Corporation determines the appropriate method by which it recognizes revenue by analyzing the terms and conditions of each contract or arrangement entered into with its customers. Revenue is recognized on product sales as production units are shipped and title and risk of loss have transferred. Revenue is recognized on service type contracts as services are rendered. The significant estimates made in recognizing revenue are primarily for long-term contracts generally accounted for using the cost-to-cost method of percentage of completion accounting that are associated with the design, development and manufacture of highly engineered industrial products used in commercial and defense applications. Under the cost-to-cost percentage-of-completion method of accounting, profits are recorded pro rata, based upon current estimates of direct and indirect costs to complete such contracts. Changes in estimates of contract sales, costs, and profits are recognized using the cumulative catch-up method of accounting. This method recognizes in the current period the cumulative effect of the changes on current and prior periods. The effect of the changes on future periods of contract performance is recognized as if the revised estimate had been the original estimate. A significant change in an estimate on one or more contracts could have a material effect on the Corporation’s consolidated financial position, results of operations, or cash flows. In 2015, the Corporation recorded additional costs of $11.5 million related to its long-term contract with Westinghouse Electric Company (WEC) to deliver reactor coolant pumps (RCPs) for the AP1000 nuclear power plants in China. The increase in costs is due to a change in estimate related to production modifications that are the result of engineering and endurance testing. There were no other individual significant changes in estimated contract costs at completion during 2017, 2016, or 2015.

Losses on contracts are provided for in the period in which the losses become determinable and the excess of billings over cost and estimated earnings on long-term contracts is included in deferred revenue.

From time to time, the Corporation may enter into multiple-element arrangements in which a customer may purchase a combination of goods, services, or rights to intellectual property. The Corporation follows the multiple element accounting guidance within ASC 605-25 for such arrangements which require: (1) determining the separate units of accounting; (2) determining whether the separate units of accounting have stand-alone value; and (3) measuring and allocating the arrangement consideration. Arrangement consideration is allocated in accordance with the selling price hierarchy which requires: (1) the use of vendor-specific objective evidence (VSOE), if available (2) if VSOE is not available, the use of third-party evidence (TPE), and if TPE is not available (3) our best-estimate of selling price (BESP). Approximately 1% of the Company's 2015 net sales were the result of the sale of certain intellectual property licensing rights within a multiple-element arrangement with China for AP1000 reactor coolant pumps (China Direct order). The Company had no further performance obligations with regards to the sale of these perpetual rights. The remainder of the contract, related to the production of sixteen RCPs, is being recognized using percentage-of-completion accounting through 2021.

Cash and Cash Equivalents

Cash equivalents consist of money market funds and commercial paper that are readily convertible into cash, all with original maturity dates of three months or less.
Inventory

Inventories are stated at lower of cost or market. Production costs are comprised of direct material and labor and applicable manufacturing overhead.
Progress Payments

Certain long-term contracts provide for interim billings as costs are incurred on the respective contracts. Pursuant to contract provisions, agencies of the U.S. Government and other customers are granted title or a secured interest for materials and work-in-process included in inventory to the extent progress payments are received. Accordingly, these receipts have been reported as a reduction of unbilled receivables and inventories, as presented in Notes 4 and 5 to the Consolidated Financial Statements.
Property, Plant, and Equipment

Property, plant, and equipment are carried at cost less accumulated depreciation. Major renewals and betterments are capitalized, while maintenance and repairs that do not improve or extend the life of the asset are expensed in the period that they are incurred. Depreciation is computed using the straight-line method based over the estimated useful lives of the respective assets.

Average useful lives for property, plant, and equipment are as follows:
Buildings and improvements
5 to 40 years
Machinery, equipment, and other
3 to 15 years
Intangible Assets

Intangible assets are generally the result of acquisitions and consist primarily of purchased technology, customer related intangibles, trademarks, and technology licenses. Intangible assets are amortized on a straight-line basis over their estimated useful lives, which range from 1 to 20 years. See Note 8 to the Consolidated Financial Statements for further information on other intangible assets.
Impairment of Long-Lived Assets

The Corporation reviews the recoverability of all long-lived assets, including the related useful lives, whenever events or changes in circumstances indicate that the carrying amount of a long-lived asset might not be recoverable. If required, the Corporation compares the estimated fair value determined by either the undiscounted future net cash flows or appraised value to the related asset’s carrying value to determine whether there has been an impairment. If an asset is considered impaired, the asset is written down to fair value in the period in which the impairment becomes known. The Corporation recognized no significant impairment charges on assets held in use during the years ended December 31, 2017, 2016, and 2015. For impairment charges on assets held for sale, see Note 2 to the Consolidated Financial Statements.
Goodwill

Goodwill results from business acquisitions. The Corporation accounts for business acquisitions by allocating the purchase price to the tangible and intangible assets acquired and liabilities assumed. Assets acquired and liabilities assumed are recorded at their fair values, and the excess of the purchase price over the amounts allocated is recorded as goodwill. The recoverability of goodwill is subject to an annual impairment test or whenever an event occurs or circumstances change that would more likely than not result in an impairment. The impairment test is based on the estimated fair value of the underlying businesses. The Corporation’s goodwill impairment test is performed annually in the fourth quarter of each year. See Note 7 to the Consolidated Financial Statements for further information on goodwill.
Fair Value of Financial Instruments

Accounting guidance requires certain disclosures regarding the fair value of financial instruments. Due to the short maturities of cash and cash equivalents, accounts receivable, accounts payable, and accrued expenses, the net book value of these financial instruments is deemed to approximate fair value. See Notes 9 and 12 to the Consolidated Financial Statements for further information on the Corporation's financial instruments.

Research and Development

The Corporation funds research and development programs for commercial products and independent research and development and bid and proposal work related to government contracts. Development costs include engineering and field support for new customer requirements. Corporation-sponsored research and development costs are expensed as incurred.

Research and development costs associated with customer-sponsored programs are capitalized to inventory and are recorded in cost of sales when products are delivered or services performed. Funds received under shared development contracts are a reduction of the total development expenditures under the shared contract and are shown net as research and development costs.
Accounting for Share-Based Payments

The Corporation follows the fair value based method of accounting for share-based employee compensation, which requires the Corporation to expense all share-based employee compensation. Share-based employee compensation is a non-cash expense since the Corporation settles these obligations by issuing the shares of Curtiss-Wright Corporation instead of settling such obligations with cash payments.

Compensation expense for non-qualified share options, performance shares, and time-based restricted stock is recognized over the requisite service period for the entire award based on the grant date fair value.
Income Taxes

The Corporation accounts for income taxes using the asset and liability method. Under the asset and liability method, deferred tax assets and liabilities are recognized for future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. The effect on deferred tax assets and liabilities of a change in tax laws is recognized in the results of operations in the period the new laws are enacted. A valuation allowance is recorded to reduce the carrying amounts of deferred tax assets unless it is more likely than not that such assets will be realized.

The Corporation records amounts related to uncertain income tax positions by 1) prescribing a minimum recognition threshold a tax position is required to meet before being recognized in the financial statements and 2) the measurement of the income tax benefits recognized from such positions. The Corporation’s accounting policy is to classify uncertain income tax positions that are not expected to be resolved in one year as a non-current income tax liability and to classify interest and penalties as a component of Interest expense and General and administrative expenses, respectively. See Note 11 to the Consolidated Financial Statements for further information.
Foreign Currency

For operations outside the United States of America that prepare financial statements in currencies other than the U.S. dollar, the Corporation translates assets and liabilities at period-end exchange rates and income statement amounts using weighted-average exchange rates for the period. The cumulative effect of translation adjustments is presented as a component of accumulated other comprehensive income (loss) within stockholders’ equity. This balance is affected by foreign currency exchange rate fluctuations and by the acquisition of foreign entities. (Gains) and losses from foreign currency transactions are included in General and administrative expenses in the Consolidated Statements of Earnings, which amounted to $5.4 million, $(8.9) million, and ($8.3) million for the years ended December 31, 2017, 2016, and 2015, respectively.
Derivatives

Forward Foreign Exchange and Currency Option Contracts

The Corporation uses financial instruments, such as forward exchange and currency option contracts, to hedge a portion of existing and anticipated foreign currency denominated transactions. The purpose of the Corporation’s foreign currency risk management program is to reduce volatility in earnings caused by exchange rate fluctuations. All of the derivative financial instruments are recorded at fair value based upon quoted market prices for comparable instruments, with the gain or loss on these transactions recorded into earnings in the period in which they occur. These (gains) and losses are classified as General and administrative expenses in the Consolidated Statements of Earnings and amounted to ($0.3) million, $11.5 million, and $11.0 million for the years ended December 31, 2017, 2016, and 2015, respectively. The Corporation does not use derivative financial instruments for trading or speculative purposes.

Interest Rate Risks and Related Strategies

The Corporation’s primary interest rate exposure results from changes in U.S. dollar interest rates. The Corporation’s policy is to manage interest cost using a mix of fixed and variable rate debt. The Corporation periodically uses interest rate swaps to manage such exposures. Under these interest rate swaps, the Corporation exchanges, at specified intervals, the difference between fixed and floating interest amounts calculated by reference to an agreed-upon notional principal amount.

For interest rate swaps designated as fair value hedges (i.e., hedges against the exposure to changes in the fair value of an asset or a liability or an identified portion thereof that is attributable to a particular risk), changes in the fair value of the interest rate swaps offset changes in the fair value of the fixed rate debt due to changes in market interest rates.
Recently Issued Accounting Standards

Recent accounting pronouncements adopted
Standard
Description
Effect on the consolidated financial statements
ASU 2017-04 Simplifying the Test for Goodwill Impairment
In January 2017, the FASB issued ASU 2017-04, Simplifying the Test for Goodwill Impairment, which simplifies the measurement of goodwill impairment testing by removing step two. This guidance was early adopted effective January 1, 2017 and will be applied prospectively.

The adoption of this standard did not have a financial impact on the Consolidated Financial Statements.
Date of adoption: January 1, 2017
ASU 2016-09 Improvements to Employee Share-Based Payment Accounting
In March 2016, the FASB issued ASU 2016-09, Improvements to Employee Share-Based Payment Accounting, which simplifies several aspects of the accounting for employee share-based payment transactions for both public and nonpublic entities, including the accounting for income taxes and forfeitures. Excess tax benefits previously reported as cash flows from financing activities in the Consolidated Financial Statements are now required to be reported as operating activities. The Company adopted this guidance effective January 1, 2017.
The Corporation recorded an income tax benefit of approximately $8 million within the provision for income taxes for the year ended December 31, 2017, related to the excess tax benefit on stock options and performance share units. Prior to adoption, this amount would have been recorded as an increase to additional paid-in capital.

The Corporation elected to account for forfeitures as they occur, which did not have a material impact on its Consolidated Financial Statements.

Date of adoption: January 1, 2017


Recent accounting pronouncements to be adopted
Standard
Description
Effect on the consolidated financial statements
ASU 2014-09 Revenue from Contracts with Customers
In May 2014, the FASB issued a comprehensive new revenue recognition standard which will supersede previous existing revenue recognition guidance. The standard creates a five-step model for revenue recognition that requires companies to exercise judgment when considering contract terms and relevant facts and circumstances. The five-step model includes (1) identifying the contract, (2) identifying the separate performance obligations in the contract, (3) determining the transaction price, (4) allocating the transaction price to the separate performance obligations and (5) recognizing revenue when each performance obligation has been satisfied. The standard also requires expanded disclosures surrounding revenue recognition. The standard is effective for fiscal periods beginning after December 15, 2017 and allows for either full retrospective or modified retrospective adoption.
The Corporation will apply the modified retrospective approach upon adoption as of January 1, 2018. The Corporation has completed its assessment and has identified certain contracts, primarily in the Defense and Power segments, which will be required to transition from a "point in time" model to an “over-time” model as they meet one or more of the mandatory criteria established under the new standard. The transition adjustment as of January 1, 2018 will primarily include the following: a) U.S. Government and commercial contracts where promised goods do not have alternative use and the Corporation has an enforceable right to payment for performance completed to date; b) repair and overhaul services performed on customer-owned goods; and c) Defense-related contracts where the Corporation uses customer-owned materials in production. The cumulative effect expected to be recognized upon adoption is a reduction to retained earnings of approximately $2 million, net of tax, with a corresponding increase in unbilled receivables of $18 million and decrease in inventory of $24 million.



Date of adoption: January 1, 2018
ASU 2016-02 Leases
In February 2016, the FASB issued final guidance that will require lessees to put most leases on their balance sheets but recognize expenses on their income statements in a manner similar to today’s accounting.
The Corporation is currently evaluating the impact of the adoption of this standard on its Consolidated Financial Statements.
Date of adoption: January 1, 2019
ASU 2017-01
Clarifying the Definition of a Business

In January 2017, the FASB issued ASU 2017-01, which clarifies the definition of a business to assist entities with evaluating whether transactions should be accounted for as acquisitions or disposals of assets or businesses. The standard introduces a screen for determining when assets acquired are not a business and clarifies that a business must include, at a minimum, an input and a substantive process that contribute to an output. The standard is effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years.


The Corporation does not expect the adoption of this standard to have a material impact on its Consolidated Financial Statements.
Date of adoption: January 1, 2018
ASU 2017-07
Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost


In March 2017, the FASB issued final guidance that requires the service cost component of net periodic benefit costs from defined benefit and other postretirement benefit plans be included in the same Consolidated Statement of Earnings captions as other compensation costs arising from services rendered by the covered employees during the period. The other components of net benefit cost will be presented in the Statement of Earnings separately from service costs. This standard is effective for fiscal years beginning after December 15, 2017.  Following adoption, only service costs will be eligible for capitalization into manufactured inventories.  The amendments of this standard should be applied retrospectively for the presentation of the service cost component and the other components of net periodic benefit costs.

The Corporation does not expect the adoption of this standard to have a material impact on its Consolidated Financial Statements. Any decrease in operating income due to presentation of interest cost, expected return on plan assets, amortization of prior service cost, and net actuarial gain/loss components of net periodic benefit costs outside of operating income will be offset by a corresponding increase in Other income, net, in the Consolidated Statements of Earnings. Refer to Note 15 to the Consolidated Financial Statements for the components impacting net period benefit cost for the year ended December 31, 2017.

Date of adoption: January 1, 2018
DISCONTINUED OPERATIONS (Table)
Summary of Aggregate Financial Results of Discontinued Operations
The aggregate financial results of all discontinued operations for the years ended December 31 were as follows:
(In thousands)
 
2017
2016
 
2015
Net sales
 
$

$

 
$
57,992

Loss from discontinued operations before income taxes (1)
 


 
(40,984
)
Income tax benefit / (expense)
 

(2,053
)
(3) 
7,926

Loss on sale of businesses (2)
 


 
(13,729
)
Loss from discontinued operations
 
$

$
(2,053
)
 
$
(46,787
)


(1) Loss from discontinued operations before income taxes includes approximately $40.8 million of held for sale impairment expense in the year ended December 31, 2015.

(2) In the year ended December 31, 2015, the Corporation recognized aggregate after tax losses of $13.7 million on the sale of the Aviation Ground, Downstream Oil & Gas, Engineered Packaging and two surface technology businesses.
ACQUISITIONS (Table)
ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock
(In thousands)
 
2017
Accounts receivable
 
$
4,994

Inventory
 
22,702

Property, plant, and equipment
 
4,598

Intangible assets
 
88,900

Other current and non-current assets
 
2,816

Current and non-current liabilities
 
(6,730
)
Due to seller
 
(804
)
Net tangible and intangible assets
 
116,476

Purchase price
 
232,630

Goodwill
 
$
116,154

 
 
 
Goodwill deductible for tax purposes
 
$
115,532

RECEIVABLES (Table)
Schedule Of Accounts Notes Loans And Financing Receivable [Text Block]
(In thousands)
 
2017
 
2016
Billed receivables:
 
 
 
 
Trade and other receivables
 
$
363,234

 
$
340,091

Less: Allowance for doubtful accounts
 
(7,486
)
 
(4,832
)
Net billed receivables
 
355,748

 
335,259

Unbilled receivables:
 
 
 
 
Recoverable costs and estimated earnings not billed
 
160,727

 
149,847

Less: Progress payments applied
 
(21,552
)
 
(22,044
)
Net unbilled receivables
 
139,175

 
127,803

Receivables, net
 
$
494,923

 
$
463,062

INVENTORIES (Table)
Schedule Of Inventory [Text Block]
(In thousands)
 
2017
 
2016
Raw material
 
$
191,855

 
$
189,228

Work-in-process
 
73,937

 
73,843

Finished goods
 
114,307

 
112,478

Inventoried costs related to U.S. Government and other long-term contracts
 
65,150

 
57,516

Gross inventories
 
445,249

 
433,065

Less: Inventory reserves
 
(54,638
)
 
(54,988
)
Progress payments applied, principally related to long-term contracts
 
(11,745
)
 
(11,103
)
Inventories, net
 
$
378,866

 
$
366,974

PROPERTY, PLANT, AND EQUIPMENT (Table)
Property, Plant and Equipment [Table Text Block]
(In thousands)
 
2017
 
2016
Land
 
$
19,947

 
$
19,511

Buildings and improvements
 
234,539

 
215,221

Machinery, equipment, and other
 
783,430

 
752,356

Property, plant, and equipment, at cost
 
1,037,916

 
987,088

Less: Accumulated depreciation
 
(647,681
)
 
(598,185
)
Property, plant, and equipment, net
 
$
390,235

 
$
388,903

GOODWILL (Table)
Schedule Of Goodwill [Text Block]
(In thousands)
 
Commercial/Industrial
 
Defense
 
Power
 
Consolidated
December 31, 2015
 
$
447,828

 
$
337,603

 
$
187,175

 
$
972,606

Divestitures
 

 
(452
)
 

 
(452
)
Foreign currency translation adjustment
 
(11,687
)
 
(9,496
)
 
86

 
(21,097
)
December 31, 2016
 
$
436,141

 
$
327,655

 
$
187,261

 
$
951,057

Acquisitions
 
2,677

 
113,477

 
 
 
116,154

Divestitures
 
(1,168
)
 
(647
)
 


 
(1,815
)
Foreign currency translation adjustment
 
10,881

 
19,847

 
205

 
30,933

December 31, 2017
 
$
448,531

 
$
460,332

 
$
187,466

 
$
1,096,329

OTHER INTANGIBLE ASSETS, NET (Table)
 
 
2017
 
2016
(In thousands)
 
Gross
 
Accumulated Amortization
 
Net
 
Gross
 
Accumulated
Amortization
 
Net
Technology
 
$
243,440

 
$
(114,036
)
 
$
129,404

 
$
166,859

 
$
(98,266
)
 
$
68,593

Customer related intangibles
 
367,230

 
(180,580
)
 
186,650

 
349,742

 
(157,154
)
 
192,588

Other intangible assets
 
40,640

 
(27,026
)
 
13,614

 
36,709

 
(26,429
)
 
10,280

Total
 
$
651,310

 
$
(321,642
)
 
$
329,668

 
$
553,310

 
$
(281,849
)
 
$
271,461

(In thousands)
 
 
2018
 
$
38,159

2019
 
36,405

2020
 
34,440

2021
 
32,644

2022
 
30,085

FAIR VALUE OF FINANCIAL INSTRUMENTS (Table)
.
 
 
Gain/(Loss) on Swap
(In thousands)
 
2017
 
2016
 
2015
Other income, net
 
 
 
 
 
 
Interest rate swaps
 
$

 
$

 
$
8,204

Hedged fixed rate debt
 
$

 
$

 
$
(8,204
)
Total
 
$

 
$

 
$

(In thousands)
 
2017
 
2016
 
2015
Forward exchange contracts:
 
 
 
 
 
 
General and administrative expenses
 
$
(346
)
 
$
11,510

 
$
11,042

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Table)
(In thousands)
 
2017
 
2016
Accrued compensation
 
$
108,268

 
$
85,970

Accrued commissions
 
6,296

 
5,189

Accrued interest
 
9,894

 
9,817

Accrued insurance
 
7,015

 
7,521

Other
 
18,933

 
21,742

Total accrued expenses
 
$
150,406

 
$
130,239

(In thousands)
 
2017
 
2016
Warranty reserves
 
$
14,212

 
$
11,768

Additional amounts due to sellers on acquisitions
 
1,941

 
1,985

Reserves on loss contracts
 
1,418

 
1,662

Pension and other postretirement liabilities
 
5,060

 
5,331

Other
 
13,179

 
7,281

Total other current liabilities
 
$
35,810

 
$
28,027

INCOME TAXES (Table)
(In thousands)
 
2017
 
2016
 
2015
Domestic
 
$
179,006

 
$
154,571

 
$
135,112

Foreign
 
120,613

 
113,390

 
140,082

 
 
$
299,619

 
$
267,961

 
$
275,194

(In thousands)
 
2017
 
2016
 
2015
Current:
 
 
 
 
 
 
Federal
 
$
54,963

 
$
45,523

 
$
(6,741
)
State
 
2,648

 
8,002

 
6,175

Foreign
 
23,162

 
20,861

 
27,134

Total current
 
80,773

 
74,386

 
26,568

 
 
 
 
 
 
 
Deferred:
 
 
 
 
 
 
Federal
 
2,595

 
4,267

 
49,060

State
 
4,282

 
73

 
7,390

Foreign
 
(2,922
)
 
(147
)
 
(72
)
Total deferred
 
3,955

 
4,193

 
56,378

Provision for income taxes
 
$
84,728

 
$
78,579

 
$
82,946

 
 
2017
 
2016
 
2015
U.S. federal statutory tax rate
 
35.0
 %
 
35.0
 %
 
35.0
 %
Add (deduct):
 
 
 
 
 
 
State and local taxes, net of federal benefit
 
1.8

 
1.1

 
4.3

R&D tax credits
 
(1.3
)
 
(0.9
)
 
(1.3
)
Foreign earnings (1)
 
(6.0
)
 
(5.8
)
 
(6.2
)
Stock compensation - excess tax benefits
 
(2.6
)
 

 

Impacts related to the Tax Act
 
3.4

 

 

All other, net
 
(2.0
)
 
(0.1
)
 
(1.7
)
Effective tax rate
 
28.3
 %
 
29.3
 %
 
30.1
 %

(1) Foreign earnings primarily include the net impact of differences between local statutory rates and the U.S. Federal statutory rate, the cost of repatriating foreign earnings, and the impact of changes to foreign valuation allowances.
The components of the Corporation’s deferred tax assets and liabilities as of December 31 are as follows:
(In thousands)
 
2017
 
2016
Deferred tax assets:
 
 
 
 
Pension plans
 
$
18,903

 
$
45,568

Environmental reserves
 
7,109

 
9,871

Inventories
 
15,116

 
21,758

Postretirement/postemployment benefits
 
8,241

 
13,542

Incentive compensation
 
7,721

 
9,425

Net operating loss
 
10,908

 
10,345

Capital loss carryover
 
7,047

 
11,352

Other
 
28,775

 
39,977

Total deferred tax assets
 
103,820

 
161,838

Deferred tax liabilities:
 
 
 
 
Depreciation
 
19,586

 
25,963

Goodwill amortization
 
67,779

 
97,667

Other intangible amortization
 
38,252

 
51,712

Other
 
12,636

 
16,225

Total deferred tax liabilities
 
138,253

 
191,567

Valuation allowance
 
12,322

 
17,776

Net deferred tax liabilities
 
$
46,755

 
$
47,505


Deferred tax assets and liabilities are reflected on the Corporation’s consolidated balance sheet as of December 31 as follows:
(In thousands)
 
2017
 
2016
Net noncurrent deferred tax assets
 
2,605

 
2,217

Net noncurrent deferred tax liabilities
 
49,360

 
49,722

Net deferred tax liabilities
 
$
46,755

 
$
47,505

(In thousands)
 
2017
 
2016
 
2015
Balance as of January 1,
 
$
11,454

 
$
12,414

 
$
11,560

Additions for tax positions of prior periods
 
1,069

 
32

 
359

Reductions for tax positions of prior periods
 
(194
)
 
(1,679
)
 

Additions for tax positions related to the current year
 
1,273

 
789

 
2,026

Settlements
 
(428
)
 
(102
)
 
(1,414
)
Foreign currency translation
 

 

 
(117
)
Balance as of December 31,
 
$
13,174

 
$
11,454

 
$
12,414

United States (Federal)
2014
-
present
United States (Various states)
2006
-
present
United Kingdom
2010
-
present
Canada
2011
-
present
DEBT (Table)
Debt consists of the following as of December 31:
(In thousands)
 
2017
 
2017
 
2016
 
2016
 
 
Carrying Value
 
Estimated Fair Value
 
Carrying Value
 
Estimated Fair Value
5.51% Senior notes due 2017
 
 
 
150,000
 
154,509
3.84% Senior notes due 2021
 
100,000
 
102,472
 
100,000
 
102,463
3.70% Senior notes due 2023
 
225,000
 
228,783
 
225,000
 
226,946
3.85% Senior notes due 2025
 
100,000
 
102,164
 
100,000
 
100,338
4.24% Senior notes due 2026
 
200,000
 
208,873
 
200,000
 
203,592
4.05% Senior notes due 2028
 
75,000
 
76,997
 
75,000
 
74,630
4.11% Senior notes due 2028
 
100,000
 
103,226
 
100,000
 
99,876
Other debt
 
150
 
150
 
668
 
668
Total debt
 
800,150
 
822,665
 
950,668
 
963,022
Debt issuance costs, net
 
(831)
 
(831)
 
(984)
 
(984)
Unamortized interest rate swap proceeds
 
14,820
 
14,820
 
16,614
 
16,614
Total debt, net
 
814,139
 
836,654
 
966,298
 
978,652
Less: current portion of long-term debt and short-term debt
 
150
 
150
 
150,668
 
150,668
Total long-term debt
 
$813,989
 
$836,504
 
$815,630
 
$827,984
Aggregate maturities of debt are as follows:
(In thousands)
 
2018
$
150

2019

2020

2021
100,000

2022

Thereafter
700,000

Total
$
800,150

EARNINGS PER SHARE (Table)
Schedule of Earnings Per Share Reconciliation [Table Text Block]
(In thousands, except per share data)
 
Earnings from
continuing
operations
 
Weighted-
Average Shares
Outstanding
 
Earnings per share
from continuing
operations
2017
 
 
 
 
 
 
Basic earnings per share from continuing operations
 
$
214,891

 
44,182

 
$
4.86

Dilutive effect of stock options and deferred stock compensation
 
 
 
579

 
 
Diluted earnings per share from continuing operations
 
$
214,891

 
44,761

 
$
4.80

2016
 
 
 
 
 
 
Basic earnings per share from continuing operations
 
$
189,382

 
44,389

 
$
4.27

Dilutive effect of stock options and deferred stock compensation
 
 
 
656

 
 
Diluted earnings per share from continuing operations
 
$
189,382

 
45,045

 
$
4.20

2015
 
 
 
 
 
 
Basic earnings per share from continuing operations
 
$
192,248

 
46,624

 
$
4.12

Dilutive effect of stock options and deferred stock compensation
 
 
 
992

 
 
Diluted earnings per share from continuing operations
 
$
192,248

 
47,616

 
$
4.04

SHARE-BASED COMPENSATION PLANS (Table)
(In thousands)
 
2017
 
2016
 
2015
Employee Stock Purchase Plan
 
1,207

 
1,184

 
1,279

Performance Share Units
 
4,340

 
3,910

 
4,349

Restricted Share Units
 
4,931

 
3,426

 
3,015

Other share-based payments
 
1,094

 
958

 
830

Total share-based compensation expense before income taxes
 
$
11,572

 
$
9,478

 
$
9,473

(In thousands)
 
2017
 
2016
 
2015
Cash received from share-based awards
 
$
14,179

 
$
22,300

 
$
28,706

 
 
Shares
(000’s)
 
Weighted-
Average
Exercise
Price
 
Weighted-
Average
Remaining
Contractual
Term in
Years
 
Aggregate
Intrinsic
Value
(000’s)
Outstanding as of December 31, 2016
 
443

 
$
31.91

 
 
 
 
Exercised
 
(179
)
 
34.24

 
 
 
 
Outstanding as of December 31, 2017
264

 
$
30.30

 
2.2
 
$
24,093

Exercisable as of December 31, 2017
264

 
$
30.30

 
2.2
 
$
24,093

 
 
Performance Share Units (PSUs)
 
Restricted Share Units (RSUs)
 
 
Shares/Units
(000’s)
 
Weighted-
Average
Fair Value
 
Shares/Units
(000’s)
 
Weighted-
Average
Fair Value
Nonvested as of December 31, 2016
204

 
$
71.28

 
204

 
$
74.38

Granted
 
68

 
62.91

 
1

 
98.34

Vested
 
(137
)
 
62.91

 
(34
)
 
70.36

Forfeited
 

 

 
(2
)
 
85.47

Nonvested as of December 31, 2017
135

 
$
75.51

 
169

 
$
75.19

Expected to vest as of December 31, 2017
135

 
$
75.51

 
169

 
$
75.19

PENSION AND OTHER POSTRETIREMENT BENEFIT PLANS (Table)
Asset Category
 
Total
 
Quoted Prices
in Active
Markets for
Identical
Assets
(Level 1)
 
Significant
Observable
Inputs
(Level 2)
 
Significant
Unobservable
Inputs
(Level 3)
Cash and cash equivalents
 
$
23,979

 
$
4,893

 
$
19,086

 
$

Equity securities- Mutual funds (1)
 
459,002

 
418,390

 
40,612

 

Bond funds (2)
 
219,249

 
155,120

 
64,129

 

Insurance Contracts (3)
 
10,760

 

 

 
10,760

Other (4)
 
1,618

 

 

 
1,618

December 31, 2016
 
$
714,608

 
$
578,403

 
$
123,827

 
$
12,378

Cash and cash equivalents
 
$
42,374

 
$
12,551

 
$
29,823

 
$

Equity securities- Mutual funds (1)
 
504,633

 
455,175

 
49,458

 

Bond funds (2)
 
216,372

 
150,265

 
66,107

 

Insurance Contracts (3)
 
10,912

 

 

 
10,912

Other (4)
 
2,191

 

 

 
2,191

December 31, 2017
 
$
776,482

 
$
617,991

 
$
145,388

 
$
13,103

 
 
Pension Benefits
 
Postretirement Benefits
(In thousands)
 
2017
 
2016
 
2015
 
2017
 
2016
 
2015
Service cost
 
$
25,093

 
$
25,100

 
$
26,873

 
$
435

 
$
338

 
$
286

Interest cost
 
25,895

 
30,495

 
30,050

 
762

 
996

 
842

Expected return on plan assets
 
(53,552
)
 
(54,101
)
 
(54,629
)
 

 

 

Amortization of prior service cost
 
(100
)
 
(46
)
 
618

 
(656
)
 
(657
)
 
(657
)
Recognized net actuarial loss/(gain)
 
12,925

 
12,029

 
16,890

 
(223
)
 
(296
)
 
(551
)
Cost of settlements/curtailments
 
327

 

 
7,461

 

 

 

Net periodic benefit cost (income)
 
$
10,588

 
$
13,477

 
$
27,263

 
$
318

 
$
381

 
$
(80
)
 
 
Pension Benefits
 
Postretirement Benefits
(In thousands)
 
2017
 
2016
 
2017
 
2016
Change in benefit obligation:
 
 
 
 
 
 
 
 
Beginning of year
 
$
798,605

 
$
774,710

 
$
24,436

 
$
21,980

Service cost
 
25,093

 
25,100

 
435

 
338

Interest cost
 
25,895

 
30,495

 
762

 
996

Plan participants’ contributions
 
1,655

 
1,897

 
253

 
266

Amendments
 

 

 

 

Actuarial loss
 
56,727

 
19,640

 
2,056

 
3,372

Benefits paid
 
(45,384
)
 
(41,115
)
 
(2,907
)
 
(2,516
)
Actual expenses
 
(1,301
)
 
(1,206
)
 

 

Currency translation adjustments
 
7,597

 
(10,916
)
 

 

End of year
 
$
868,887

 
$
798,605

 
$
25,035

 
$
24,436

Change in plan assets:
 
 
 
 
 
 
 
 
Beginning of year
 
$
714,608

 
$
692,074

 
$

 
$

Actual return on plan assets
 
94,960

 
65,872

 

 

Employer contribution
 
4,561

 
8,210

 
2,654

 
2,250

Plan participants’ contributions
 
1,655

 
1,897

 
253

 
266

Benefits paid
 
(45,384
)
 
(41,115
)
 
(2,907
)
 
(2,516
)
Actual Expenses
 
(1,301
)
 
(1,206
)
 

 

Currency translation adjustments
 
7,383

 
(11,124
)
 

 

End of year
 
$
776,482

 
$
714,608

 
$

 
$

 
 
 
 
 
 
 
 
 
Funded status
 
$
(92,405
)
 
$
(83,997
)
 
$
(25,035
)
 
$
(24,436
)
 
 
Pension Benefits
 
Postretirement Benefits
(In thousands)
 
2017
 
2016
 
2017
 
2016
Amounts recognized on the balance sheet
 
 
 
 
 
 
 
 
Noncurrent assets
 
$
8,663

 
$
4,049

 
$

 
$

Current liabilities
 
(3,374
)
 
(3,498
)
 
(1,686
)
 
(1,833
)
Noncurrent liabilities
 
(97,694
)
 
(84,548
)
 
(23,349
)
 
(22,603
)
Total
 
$
(92,405
)
 
$
(83,997
)
 
$
(25,035
)
 
$
(24,436
)
Amounts recognized in accumulated other comprehensive income (AOCI)
 
 
 
 
 
 
 
 
Net actuarial loss (gain)
 
$
201,390

 
$
198,630

 
$
(2,899
)
 
$
(5,178
)
Prior service cost
 
(1,461
)
 
(1,580
)
 
(2,718
)
 
(3,373
)
Total
 
$
199,929

 
$
197,050

 
$
(5,617
)
 
$
(8,551
)
Amounts in AOCI expected to be recognized in net periodic cost in the coming year:
 
 
 
 
 
 
 
 
Loss (gain) recognition
 
$
15,615

 
$
11,793

 
$
(29
)
 
$
(203
)
Prior service cost recognition
 
$
(250
)
 
$
(105
)
 
$
(657
)
 
$
(657
)
Accumulated benefit obligation
 
$
834,745

 
$
767,461

 
N/A

 
N/A

Information for pension plans with an accumulated benefit obligation in excess of plan assets:
 
 
 
 
 
 
 
 
Projected benefit obligation
 
$
785,039

 
$
733,426

 
N/A

 
N/A

Accumulated benefit obligation
 
752,371

 
702,282

 
N/A

 
N/A

Fair value of plan assets
 
684,756

 
645,380

 
N/A

 
N/A

 
 
Pension Benefits
 
Postretirement Benefits
 
 
2017
 
2016
 
2017
 
2016
Weighted-average assumptions in determination of benefit obligation:
 
 
 
 
 
 
 
 
Discount rate
 
3.46
%
 
3.88
%
 
3.54
%
 
4.00
%
Rate of compensation increase
 
3.55
%
 
3.35
%
 
N/A

 
N/A

Health care cost trends:
 
 
 
 
 
 
 
 
Rate assumed for subsequent year
 
N/A

 
N/A

 
8.30
%
 
8.25
%
Ultimate rate reached in 2026
 
N/A

 
N/A

 
4.50
%
 
4.50
%
Weighted-average assumptions in determination of net periodic benefit cost:
 
 
 
 
 
 
 
 
Discount rate
 
3.93
%
 
4.12
%
 
4.02
%
 
4.25
%
Expected return on plan assets
 
7.47
%
 
7.81
%
 
N/A

 
N/A

Rate of compensation increase
 
3.54
%
 
3.35
%
 
N/A

 
N/A

Health care cost trends:
 
 
 
 
 
 
 
 
Rate assumed for subsequent year
 
N/A

 
N/A

 
8.25
%
 
8.75
%
Ultimate rate reached in 2026
 
N/A

 
N/A

 
4.50
%
 
4.50
%
(In thousands)
 
1% Increase

 
1% Decrease

Total service and interest cost components
 
$
28

 
$
(23
)
Postretirement benefit obligation
 
$
502

 
$
(414
)
 
 
As of December 31,
 
Target
 
Expected
 
 
2017
 
2016
 
Exposure
 
Range
Asset class
 
 
 
 
 
 
 
 
Domestic equities
 
52%
 
54%
 
50%
 
40%-60%
International equities
 
15%
 
13%
 
15%
 
10%-20%
Total equity
 
67%
 
67%
 
65%
 
55%-75%
Fixed income
 
33%
 
33%
 
35%
 
25%-45%
(In thousands)
 
Pension
Plans
 
Postretirement
Plans
 
Total
2018
 
$
45,604

 
$
1,686

 
$
47,290

2019
 
48,937

 
1,693

 
50,630

2020
 
49,859

 
1,694

 
51,553

2021
 
51,058

 
1,689

 
52,747

2022
 
50,361

 
1,678

 
52,039

2023 — 2027
 
266,582

 
8,030

 
274,612

(In thousands)
 
Insurance
Contracts
 
Other
 
Total
December 31, 2015
 
$
9,720

 
$
755

 
$
10,475

Actual return on plan assets:
 
 
 
 
 
 
Relating to assets still held at the reporting date
 
148

 
35

 
183

Purchases, sales, and settlements
 
1,095

 
871

 
1,966

Foreign currency translation adjustment
 
(203
)
 
(43
)
 
(246
)
December 31, 2016
 
$
10,760

 
$
1,618

 
$
12,378

Actual return on plan assets:
 
 
 
 
 
 
Relating to assets still held at the reporting date
 
167

 
58

 
226

Purchases, sales, and settlements
 
(503
)
 
436

 
(68
)
Foreign currency translation adjustment
 
488

 
79

 
567

December 31, 2017
 
$
10,912

 
$
2,191

 
$
13,103

LEASES (Table)
ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock
(In thousands)
Rental
Commitments
2018
$
28,284

2019
24,378

2020
21,733

2021
17,577

2022
14,253

Thereafter
73,870

Total
$
180,095

SEGMENT INFORMATION (Table)
Capital expenditures
 
 
 
 
 
 
Commercial/Industrial
 
$
29,028

 
$
30,145

 
$
21,990

Defense
 
9,276

 
5,870

 
3,834

Power
 
10,039

 
6,653

 
6,163

Corporate
 
4,362

 
4,108

 
3,525

Total Consolidated (2)
 
$
52,705

 
$
46,776

 
$
35,512

 
 
Year Ended December 31,
(In thousands)
 
2017
 
2016
 
2015
Earnings before taxes:
 
 
 
 
 
 
Total segment operating income
 
$
362,943

 
$
331,313

 
$
345,407

Corporate and Eliminations
 
(23,200
)
 
(23,215
)
 
(34,790
)
Interest expense
 
41,471

 
41,248

 
36,038

Other income, net
 
1,347

 
1,111

 
615

Total consolidated earnings before tax
 
$
299,619

 
$
267,961

 
$
275,194

Depreciation and amortization expense
 
 
 
 
 
 
Commercial/Industrial
 
$
53,180

 
$
53,970

 
$
55,799

Defense
 
20,702

 
14,488

 
15,965

Power
 
22,019

 
23,032

 
23,419

Corporate
 
4,094

 
4,518

 
4,292

Total Consolidated
 
$
99,995

 
$
96,008

 
$
99,475

 
 
Year Ended December 31,
(In thousands)
 
2017
 
2016
 
2015
Net sales
 
 
 
 
 
 
Commercial/Industrial
 
$
1,163,510

 
$
1,120,326

 
$
1,189,120

Defense
 
557,954

 
469,796

 
479,528

Power
 
554,048

 
524,967

 
545,013

Less: Intersegment Revenues
 
(4,486
)
 
(6,158
)
 
(7,978
)
Total Consolidated
 
$
2,271,026

 
$
2,108,931

 
$
2,205,683

(In thousands)
 
2017
 
2016
 
2015
Operating income (expense)
 
 
 
 
 
 
Commercial/Industrial
 
$
168,328

 
$
156,550

 
$
171,525

Defense
 
109,355

 
98,291

 
98,895

Power
 
85,260

 
76,472

 
74,987

Corporate and Eliminations (1)
 
(23,200
)
 
(23,215
)
 
(34,790
)
Total Consolidated
 
$
339,743

 
$
308,098

 
$
310,617

Segment assets
 
 
 
 
 
 
Commercial/Industrial
 
$
1,444,097

 
$
1,391,040

 
$
1,480,052

Defense
 
1,044,776

 
751,859

 
800,613

Power
 
482,753

 
516,321

 
629,612

Corporate
 
264,695

 
378,561

 
79,334

Total Consolidated
 
$
3,236,321

 
$
3,037,781

 
$
2,989,611

 
 
As of December 31,
(In thousands)
 
2017
 
2016
 
2015
Assets:
 
 
 
 
 
 
Total assets for reportable segments
 
$
2,971,626

 
$
2,659,220

 
$
2,910,277

Non-segment cash
 
204,664

 
357,021

 
42,164

Other assets
 
60,031

 
21,540

 
37,170

Total consolidated assets
 
$
3,236,321

 
$
3,037,781

 
$
2,989,611

 
 
Year Ended December 31,
(In thousands)
 
2017
 
2016
 
2015
Revenues
 
 
 
 
 
 
United States of America
 
$
1,562,180

 
$
1,472,241

 
$
1,502,363

United Kingdom
 
118,350

 
114,752

 
135,673

Other foreign countries
 
590,496

 
521,938

 
567,647

Consolidated total
 
$
2,271,026

 
$
2,108,931

 
$
2,205,683

 
 
As of December 31,
(In thousands)
 
2017
 
2016
 
2015
Long-Lived Assets
 
 
 
 
 
 
United States of America
 
$
264,829

 
$
272,826

 
$
293,612

United Kingdom
 
41,100

 
39,014

 
36,061

Other foreign countries
 
84,306

 
77,063

 
83,971

Consolidated total
 
$
390,235

 
$
388,903

 
$
413,644

 
 
Year Ended December 31,
(In thousands)
 
2017
 
2016
 
2015
Net sales
 
 
 
 
 
 
Flow Control
 
$
899,705

 
$
883,735

 
$
949,657

Motion Control
 
1,075,218

 
940,162

 
947,758

Surface Technologies
 
296,103

 
285,034

 
308,268

Consolidated total
 
$
2,271,026

 
$
2,108,931

 
$
2,205,683

ACCUMULATED OTHER COMPREHENSIVE INCOME LOSS (Table)
Schedule of Comprehensive Income (Loss) [Table Text Block]
(In thousands)
 
Foreign currency translation adjustments, net
 
Total pension and postretirement adjustments, net
 
Accumulated other comprehensive income (loss)
December 31, 2015
 
$
(107,810
)
 
$
(118,118
)
 
$
(225,928
)
Other comprehensive loss before reclassifications (1)
 
(64,840
)
 
(7,892
)
 
(72,732
)
Amounts reclassified from accumulated other comprehensive income (1)
 

 
6,904

 
6,904

Net current period other comprehensive loss
 
(64,840
)
 
(988
)
 
(65,828
)
December 31, 2016
 
$
(172,650
)
 
$
(119,106
)
 
$
(291,756
)
Other comprehensive loss before reclassifications (1)
 
77,942

 
(10,831
)
 
67,111

Amounts reclassified from accumulated other comprehensive income (1)
 

 
7,805

 
7,805

Net current period other comprehensive income (loss)
 
77,942

 
(3,026
)
 
74,916

December 31, 2017
 
$
(94,708
)
 
$
(122,132
)
 
$
(216,840
)
 
 
Amount reclassified from Accumulated other comprehensive income (loss)
 
Affected line item in the statement where net earnings is presented
(In thousands)
 
2017
 
2016
 
 
Defined benefit pension and postretirement plans
 
 
 
 
 
 
Amortization of prior service costs
 
756

 
703

 
(1) 
Amortization of net actuarial losses
 
(12,702
)
 
(11,733
)
 
(1) 
Settlements
 
(327
)
 

 
(1) 
 
 
(12,273
)
 
(11,030
)
 
 Total before tax
 
 
4,468

 
4,126

 
 Income tax effect
Total reclassifications
 
$
(7,805
)
 
$
(6,904
)
 
 Net of tax
QUARTERLY RESULTS OF OPERATIONS (Table)
ScheduleOfQuarterlyFinancialInformationTableTextBlock
(In thousands, except per share data)
 
First
 
Second
 
Third
 
Fourth
2017
 
 
 
 
 
 
 
 
Net sales
 
$
523,591

 
$
567,653

 
$
567,901

 
$
611,881

Gross profit
 
170,775

 
198,770

 
210,783

 
238,267

Earnings from continuing operations
 
32,547

 
50,650

 
63,944

 
67,750

Loss from discontinued operations
 

 

 

 

Net earnings
 
32,547

 
50,650

 
63,944

 
67,750

Basic earnings per share
 
 
 
 
 
 
 
 
Earnings from continuing operations
 
$
0.74

 
$
1.15

 
$
1.45

 
$
1.54

Loss from discontinued operations
 
$

 
$

 
$

 
$

Total
 
$
0.74

 
$
1.15

 
$
1.45

 
$
1.54

Diluted earnings per share
 
 
 
 
 
 
 
 
Earnings from continuing operations
 
$
0.73

 
$
1.13

 
$
1.43

 
$
1.52

Loss from discontinued operations
 
$

 
$

 
$

 
$

Total
 
$
0.73

 
$
1.13

 
$
1.43

 
$
1.52

 
 
 
 
 
 
 
 
 
2016
 
 
 
 
 
 
 
 
Net sales
 
$
503,507

 
$
532,766

 
$
507,092

 
$
565,566

Gross profit
 
171,903

 
185,379

 
184,476

 
208,725

Earnings from continuing operations
 
32,819

 
39,963

 
45,932

 
70,668

Loss from discontinued operations
 

 

 

 
(2,053
)
Net earnings
 
32,819

 
39,963

 
45,932

 
68,615

Basic earnings per share
 
 
 
 
 
 
 
 
Earnings from continuing operations
 
$
0.74

 
$
0.90

 
$
1.04

 
$
1.60

Loss from discontinued operations
 

 

 

 
(0.05
)
Total
 
$
0.74

 
$
0.90

 
$
1.04

 
$
1.55

Diluted earnings per share
 
 
 
 
 
 
 
 
Earnings from continuing operations
 
$
0.73

 
$
0.88

 
$
1.02

 
$
1.58

Loss from discontinued operations
 

 

 

 
(0.05
)
Total
 
$
0.73

 
$
0.88

 
$
1.02

 
$
1.53

SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS (Table)
SummaryOfValuationAllowanceTextBlock
 
 
 
 
Additions
 
 
 
 
 
 
 
 
Description
 
Balance at
Beginning of
Period
 
Charged to
Costs and
Expenses
 
Charged to Other
Accounts
 
 
 
Deductions
 
 
 
Balance at
End of Period
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Deducted from assets to which they apply:
 
 
 
 
 
 
 
 
 
 
 
 
December 31, 2017
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Tax valuation allowance
 
17,776

 
1,471

 
125

 
(1) 
 
7,050

 
(3) 
 
12,322

Total
 
$
17,776

 
$
1,471

 
$
125

 
 
 
$
7,050

 
 
 
$
12,322

December 31, 2016
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Tax valuation allowance
 
17,895

 
1,951

 
(181
)
 
(1) 
 
1,889

 
(2) 
 
17,776

Total
 
$
17,895

 
$
1,951

 
$
(181
)
 
 
 
$
1,889

 
 
 
$
17,776

December 31, 2015
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Tax valuation allowance
 
23,478

 
2,605

 
(299
)
 
(1) 
 
7,889

 
 
 
17,895

Total
 
$
23,478

 
$
2,605

 
$
(299
)
 
 
 
$
7,889

 
 
 
$
17,895



(1) Primarily foreign currency translation adjustments.
(2) Capital loss on sale of upstream oil and gas business.
(3) $4.3 million relates to the reduction of the U.S. corporate income tax rate due to the Tax Act.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Revenue Recognition) (Details) (AP1000 [Member], USD $)
In Millions, unless otherwise specified
Dec. 31, 2016
AP1000 [Member]
 
Revenue Recognition [Line Items]
 
Changes In Contract Estimates Leading Decrease In Earnings From Continuing Operations
$ 11.5 
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Property Plant And Equipment) (Details)
12 Months Ended
Dec. 31, 2017
Building [Member] |
Minimum [Member]
 
Property, Plant and Equipment [Line Items]
 
Property, Plant and Equipment, Useful Life
5 years 
Building [Member] |
Maximum [Member]
 
Property, Plant and Equipment [Line Items]
 
Property, Plant and Equipment, Useful Life
40 years 
Equipment [Member] |
Minimum [Member]
 
Property, Plant and Equipment [Line Items]
 
Property, Plant and Equipment, Useful Life
3 years 
Equipment [Member] |
Maximum [Member]
 
Property, Plant and Equipment [Line Items]
 
Property, Plant and Equipment, Useful Life
15 years 
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Intangible Assets) (Details)
12 Months Ended
Dec. 31, 2017
Minimum [Member]
 
Finite-Lived Intangible Assets [Line Items]
 
Finite-Lived Intangible Asset, Useful Life
1 year 
Maximum [Member]
 
Finite-Lived Intangible Assets [Line Items]
 
Finite-Lived Intangible Asset, Useful Life
20 years 
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Foreign Currency) (Details) (USD $)
In Thousands, unless otherwise specified
12 Months Ended
Dec. 31, 2017
Dec. 31, 2016
Dec. 31, 2015
Foreign Currency [Abstract]
 
 
 
Foreign Currency Transaction Gain (Loss), Realized
$ 5,400 
$ (8,900)
$ (8,300)
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Derivatives) (Details) (General and Administrative Expense [Member], USD $)
In Thousands, unless otherwise specified
12 Months Ended
Dec. 31, 2017
Dec. 31, 2016
Dec. 31, 2015
General and Administrative Expense [Member]
 
 
 
Derivatives, Fair Value [Line Items]
 
 
 
Gain (Loss) on Foreign Currency Derivative Instruments Not Designated as Hedging Instruments
$ 346 
$ (11,510)
$ (11,042)
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Reclassifications for Accounting Pronouncements (Details) (USD $)
In Thousands, unless otherwise specified
12 Months Ended
Dec. 31, 2017
Dec. 31, 2016
Dec. 31, 2015
Dec. 31, 2017
Accounting Standards Update 2016-09 [Member]
Jan. 1, 2018
Subsequent Event [Member]
Accounting Standards Update 2014-09 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
 
 
 
 
 
Retained earnings
$ 1,944,324 
$ 1,754,907 
 
 
$ (2,000)
Recoverable costs and estimated earnings not billed
160,727 
149,847 
 
 
18,000 
Inventories, net
378,866 
366,974 
 
 
(24,000)
Income Tax Expense (Benefit)
$ 84,728 
$ 78,579 
$ 82,946 
$ (8,000)
 
DISCONTINUED OPERATIONS - Aggregate Financial Results (Detail) (USD $)
In Thousands, unless otherwise specified
12 Months Ended
Dec. 31, 2016
Dec. 31, 2015
Discontinued Operations and Disposal Groups [Abstract]
 
 
Net sales
 
$ 57,992 
Loss from discontinued operations before income taxes
 
(40,984)
Income tax benefit / (expense)
(2,053)
7,926 
Loss on sale of businesses
 
(13,729)
Loss from discontinued operations
$ (2,053)
$ (46,787)
DISCONTINUED OPERATIONS - Narrative (Detail)
12 Months Ended 1 Months Ended 12 Months Ended 1 Months Ended 3 Months Ended 12 Months Ended 1 Months Ended
Dec. 31, 2017
USD ($)
Dec. 31, 2016
USD ($)
Dec. 31, 2015
USD ($)
Dec. 31, 2015
Held-for-sale [Member]
facility
Oct. 31, 2015
Surface Technologies [Member]
Commercial/Industrial
USD ($)
Jul. 31, 2015
Surface Technologies [Member]
Commercial/Industrial
Dec. 31, 2015
Surface Technologies [Member]
Commercial/Industrial
facility
Jul. 31, 2015
Engineered Packaging [Member]
Defense
USD ($)
May 31, 2015
Downstream [Member]
Previously reported within Energy segment [Member]
USD ($)
Dec. 31, 2015
Downstream [Member]
Previously reported within Energy segment [Member]
USD ($)
Dec. 31, 2015
Downstream [Member]
Previously reported within Energy segment [Member]
USD ($)
Jan. 31, 2015
Aviation Ground Support [Member]
Defense
USD ($)
Jan. 31, 2015
Aviation Ground Support [Member]
Defense
GBP (£)
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
 
 
 
 
 
 
 
 
 
 
 
 
 
Number of Facilities Sold
 
 
 
 
 
 
 
 
 
 
 
 
Assets and liabilities sold (less than)
 
 
 
 
$ 1,000,000 
 
 
 
 
 
 
 
 
Number of Operating Segments
 
 
 
 
 
 
 
 
 
 
 
 
Proceeds from divestiture
6,973,000 
1,027,000 
31,344,000 
 
 
 
 
14,000,000 
19,000,000 
 
 
4,000,000 
3,000,000 
Discontinued Operation, Amount of Adjustment to Prior Period Gain (Loss) on Disposal, before Income Tax
 
 
 
 
 
 
 
 
 
4,800,000 
 
 
 
Gain (loss) on divestiture
875,000 
845,000 
(16,991,000)
 
 
 
 
2,300,000 
 
 
(59,500,000)
 
 
Disposal Date
 
 
 
 
Oct. 31, 2015 
Jul. 31, 2015 
 
Jul. 31, 2015 
May 31, 2015 
 
 
Jan. 31, 2015 
Jan. 31, 2015 
Impairment of assets
 
 
40,813,000 
 
 
 
 
 
 
 
 
 
 
Income tax benefit / (expense)
 
$ 2,053,000 
$ (7,926,000)
 
 
 
 
 
 
 
 
 
 
ACQUISITIONS (Detail) (USD $)
In Thousands, unless otherwise specified
12 Months Ended
Dec. 31, 2017
Dec. 31, 2016
Dec. 31, 2015
Dec. 31, 2017
2017 acquisitions [Member]
Business Acquisition [Line Items]
 
 
 
 
Accounts receivable
 
 
 
$ 4,994 
Inventory
 
 
 
22,702 
Property, plant, and equipment
 
 
 
4,598 
Intangible assets
 
 
 
88,900 
Other Current and Non-current Assets
 
 
 
2,816 
Current and non-current liabilities
 
 
 
(6,730)
Due to seller
 
 
 
(804)
Assets Acquired and Liabilities Assumed, Net
 
 
 
116,476 
Purchase price
 
 
 
232,630 
Goodwill
1,096,329 
951,057 
972,606 
116,154 
Business Acquisition, Goodwill, Expected Tax Deductible Amount
 
 
 
$ 115,532 
ACQUISITIONS (Narrative) (Detail) (USD $)
12 Months Ended 0 Months Ended 12 Months Ended 0 Months Ended 12 Months Ended
Dec. 31, 2017
NumberAcquisitions
Dec. 31, 2016
Dec. 31, 2015
Dec. 31, 2017
2017 acquisitions [Member]
Jan. 3, 2017
Teletronics Technology Corporation (TTC) [Member]
Defense
Dec. 31, 2017
Teletronics Technology Corporation (TTC) [Member]
Defense
Feb. 8, 2017
Para Tech Coating, Inc (Para Tech) [Member]
Commercial/Industrial
Dec. 31, 2017
Para Tech Coating, Inc (Para Tech) [Member]
Commercial/Industrial
Business Acquisition [Line Items]
 
 
 
 
 
 
 
 
Number of Businesses Acquired
 
 
 
 
 
 
 
Business Combination, Pro Forma Information, Revenue of Acquiree since Acquisition Date, Actual
$ 71,000,000 
 
 
 
 
 
 
 
Business Combination, Pro Forma Information, Earnings or Loss of Acquiree since Acquisition Date, Actual
5,000,000 
 
 
 
 
 
 
 
Effective date of acquisition
 
 
 
 
Jan. 03, 2017 
 
Feb. 08, 2017 
 
Payments to acquire business
 
 
 
232,630,000 
 
226,000,000 
 
 
Acquisition of businesses, net of cash acquired
(232,630,000)
(295,000)
(13,228,000)
 
 
 
 
(6,600,000)
Business Acquisition, Revenue Reported by Acquired Entity for Last Annual Period
 
 
 
 
 
$ 64,000,000 
 
 
RECEIVABLES (Detail) (USD $)
In Thousands, unless otherwise specified
Dec. 31, 2017
Dec. 31, 2016
Billed receivables:
 
 
Trade and other receivables
$ 363,234 
$ 340,091 
Less: Allowance for doubtful accounts
(7,486)
(4,832)
Net billed receivables
355,748 
335,259 
Unbilled receivables:
 
 
Recoverable costs and estimated earnings not billed
160,727 
149,847 
Less: Progress payments applied
(21,552)
(22,044)
Net unbilled receivables
139,175 
127,803 
Receivables, net
$ 494,923 
$ 463,062 
RECEIVABLES (Narrative) (Detail) (USD $)
12 Months Ended
Dec. 31, 2017
Dec. 31, 2016
ConcentrationRiskLineItems
 
 
Unbilled Receivables, Not Billable
$ 139,175,000 
$ 127,803,000 
GovernmentContractsConcentrationRiskMember
 
 
ConcentrationRiskLineItems
 
 
Accounts Receivable, Gross
208,400,000 
183,600,000 
ConcentrationRiskPercentage
39.00% 
38.00% 
Unbilled Receivables, Not Billable
$ 89,300,000 
$ 83,200,000 
INVENTORIES (Detail) (USD $)
In Thousands, unless otherwise specified
Dec. 31, 2017
Dec. 31, 2016
Inventory, Net [Abstract]
 
 
Raw material
$ 191,855 
$ 189,228 
Work-in-process
73,937 
73,843 
Finished goods and component parts
114,307 
112,478 
Inventory costs related to U.S. Government and other long-term contracts
65,150 
57,516 
Gross inventories
445,249 
433,065 
Less: Inventory reserves
(54,638)
(54,988)
Progress payments applied, principally related to long-term contracts
(11,745)
(11,103)
Inventories, net
$ 378,866 
$ 366,974 
INVENTORIES (Narrative) (Detail) (USD $)
In Millions, unless otherwise specified
Dec. 31, 2017
Dec. 31, 2016
Inventory, Net [Abstract]
 
 
Other Inventory, Capitalized Costs
$ 35.0 
$ 28.8 
Other Inventory Capitalized Costs To Be Liquidated Under Firm Orders
$ 5.4 
$ 3.9 
PROPERTY, PLANT, AND EQUIPMENT (Detail) (USD $)
In Thousands, unless otherwise specified
Dec. 31, 2017
Dec. 31, 2016
Dec. 31, 2015
Property, Plant and Equipment [Abstract]
 
 
 
land
$ 19,947 
$ 19,511 
 
BuildingsAndImprovementsGross
234,539 
215,221 
 
MachineryAndEquipmentGross
783,430 
752,356 
 
Property, Plant and Equipment, Gross, Total
1,037,916 
987,088 
 
AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment
(647,681)
(598,185)
 
Property, plant, and equipment, net
$ 390,235 
$ 388,903 
$ 413,644 
PROPERTY, PLANT, AND EQUIPMENT (Narrative) (Detail) (USD $)
In Millions, unless otherwise specified
12 Months Ended
Dec. 31, 2017
Dec. 31, 2016
Dec. 31, 2015
Property, Plant and Equipment [Abstract]
 
 
 
Depreciation
$ 61.6 
$ 62.6 
$ 64.7 
GOODWILL (Detail) (USD $)
In Thousands, unless otherwise specified
12 Months Ended
Dec. 31, 2017
Dec. 31, 2016
Goodwill [Line Items]
 
 
Goodwill
$ 951,057 
$ 972,606 
Acquisitions
(116,154)
 
Divestitures
(1,815)
(452)
Goodwill, Translation Adjustments
30,933 
(21,097)
Goodwill
1,096,329 
951,057 
Commercial/Industrial
 
 
Goodwill [Line Items]
 
 
Goodwill
436,141 
447,828 
Acquisitions
(2,677)
 
Divestitures
(1,168)
 
Goodwill, Translation Adjustments
10,881 
(11,687)
Goodwill
448,531 
436,141 
Defense
 
 
Goodwill [Line Items]
 
 
Goodwill
327,655 
337,603 
Acquisitions
113,477 
 
Divestitures
(647)
(452)
Goodwill, Translation Adjustments
19,847 
(9,496)
Goodwill
460,332 
327,655 
Power
 
 
Goodwill [Line Items]
 
 
Goodwill
187,261 
187,175 
Goodwill, Translation Adjustments
205 
86 
Goodwill
$ 187,466 
$ 187,261 
OTHER INTANGIBLE ASSETS, NET (Detail) (USD $)
In Thousands, unless otherwise specified
Dec. 31, 2017
Dec. 31, 2016
Finite-Lived Intangible Assets [Line Items]
 
 
Finite Lived Intangible Assets Gross
$ 651,310 
$ 553,310 
Finite Lived Intangible Assets Accumulated Amortization
(321,642)
(281,849)
Other intangible assets, net
329,668 
271,461 
Technology [Member]
 
 
Finite-Lived Intangible Assets [Line Items]
 
 
Finite Lived Intangible Assets Gross
243,440 
166,859 
Finite Lived Intangible Assets Accumulated Amortization
(114,036)
(98,266)
Other intangible assets, net
129,404 
68,593 
Customer Relationships [Member]
 
 
Finite-Lived Intangible Assets [Line Items]
 
 
Finite Lived Intangible Assets Gross
367,230 
349,742 
Finite Lived Intangible Assets Accumulated Amortization
(180,580)
(157,154)
Other intangible assets, net
186,650 
192,588 
Other Intangible Assets [Member]
 
 
Finite-Lived Intangible Assets [Line Items]
 
 
Finite Lived Intangible Assets Gross
40,640 
36,709 
Finite Lived Intangible Assets Accumulated Amortization
(27,026)
(26,429)
Other intangible assets, net
$ 13,614 
$ 10,280 
OTHER INTANGIBLE ASSETS, NET (Amort) (Detail) (USD $)
12 Months Ended
Dec. 31, 2017
Dec. 31, 2016
Dec. 31, 2015
Intangible Assets, Net (Excluding Goodwill) [Abstract]
 
 
 
Amortization of Intangible Assets
$ 38,400,000 
$ 33,400,000 
$ 34,800,000 
Future Amortization Expense Year One
38,159,000 
 
 
Future Amortization Expense Year Two
36,405,000 
 
 
Future Amortization Expense Year Three
34,440,000 
 
 
Future Amortization Expense Year Four
32,644,000 
 
 
Future Amortization Expense Year Five
$ 30,085,000 
 
 
OTHER INTANGIBLE ASSETS, NET OTHER INTANGIBLE ASSETS, NET (Narrative) (Detail) (USD $)
In Millions, unless otherwise specified
12 Months Ended
Dec. 31, 2017
Finite-Lived Intangible Assets [Line Items]
 
Finite-lived Intangible Assets Acquired
$ 88.9 
Minimum [Member]
 
Finite-Lived Intangible Assets [Line Items]
 
Finite-Lived Intangible Asset, Useful Life
1 year 
Maximum [Member]
 
Finite-Lived Intangible Assets [Line Items]
 
Finite-Lived Intangible Asset, Useful Life
20 years 
Technology [Member]
 
Finite-Lived Intangible Assets [Line Items]
 
Finite-lived Intangible Assets Acquired
73.0 
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life
15 years 
Customer Relationships [Member]
 
Finite-Lived Intangible Assets [Line Items]
 
Finite-lived Intangible Assets Acquired
12.9 
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life
16 years 3 months 18 days 
Other Intangible Assets [Member]
 
Finite-Lived Intangible Assets [Line Items]
 
Finite-lived Intangible Assets Acquired
$ 3.0 
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life
7 years 
FAIR VALUE OF FINANCIAL INSTRUMENTS (Income Loss) (Detail) (USD $)
In Thousands, unless otherwise specified
12 Months Ended
Dec. 31, 2017
Dec. 31, 2016
Dec. 31, 2015
General and Administrative Expense [Member]
 
 
 
Derivative Instruments Gain Loss [Line Items]
 
 
 
Gain (Loss) on Foreign Currency Derivative Instruments Not Designated as Hedging Instruments
$ (346)
$ 11,510 
$ 11,042 
Swap [Member] |
Other Income [Member]
 
 
 
Derivative Instruments Gain Loss [Line Items]
 
 
 
Increase (Decrease) in Fair Value of Hedged Item in Interest Rate Fair Value Hedge
 
 
8,204 
Borrowings [Member] |
Other Income [Member]
 
 
 
Derivative Instruments Gain Loss [Line Items]
 
 
 
Increase (Decrease) in Fair Value of Hedged Item in Interest Rate Fair Value Hedge
 
 
$ (8,204)
FAIR VALUE OF FINANCIAL INSTRUMENTS (Narrative) (Detail) (USD $)
12 Months Ended 1 Months Ended 12 Months Ended 1 Months Ended 12 Months Ended 1 Months Ended 12 Months Ended 1 Months Ended 12 Months Ended
Dec. 31, 2016
Mar. 31, 2013
3.85% Senior notes due 2025
Dec. 31, 2017
3.85% Senior notes due 2025
Mar. 31, 2013
4.05% Senior notes due 2028
Dec. 31, 2017
4.05% Senior notes due 2028
Jan. 31, 2012
4.24% Senior notes due 2026
Dec. 31, 2017
4.24% Senior notes due 2026
Jan. 31, 2012
3.84% Senior notes due 2021
Dec. 31, 2017
3.84% Senior notes due 2021
Fair Value Disclosures [Abstract]
 
 
 
 
 
 
 
 
 
Cash payment received
$ 20,405,000 
 
 
 
 
 
 
 
 
Derivative [Line Items]
 
 
 
 
 
 
 
 
 
Notional amount
 
100,000,000 
 
75,000,000 
 
200,000,000 
 
25,000,000 
 
Stated interest rate
 
3.85% 
 
4.05% 
 
4.24% 
 
3.84% 
 
Date of maturity
 
 
Feb. 26, 2025 
 
Feb. 26, 2028 
 
Dec. 01, 2026 
 
Dec. 01, 2021 
Description of variable rate basis
 
LIBOR 
 
LIBOR 
 
LIBOR 
 
LIBOR 
 
Basis spread
 
1.77% 
 
1.73% 
 
2.02% 
 
1.90% 
 
Issued amount of debt
 
 
 
 
 
$ 200,000,000 
 
$ 100,000,000 
 
FAIR VALUE OF FINANCIAL INSTRUMENTS (Debt Narrative) (Detail) (USD $)
In Millions, unless otherwise specified
Dec. 31, 2017
Dec. 31, 2016
Estimated Fair Value
 
 
Debt Instrument [Line Items]
 
 
Long-term Debt, Percentage Bearing Fixed Interest, Amount
$ 822 
$ 961 
Carrying Value
 
 
Debt Instrument [Line Items]
 
 
Long-term Debt, Percentage Bearing Fixed Interest, Amount
$ 799 
$ 949 
FAIR VALUE OF FINANCIAL INSTRUMENTS (Nonrecurring) (Detail) (USD $)
In Thousands, unless otherwise specified
12 Months Ended
Dec. 31, 2015
Fair Value, Adjustment Disclosure [Abstract]
 
Impairment of assets
$ 40,813 
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Accrued Expenses) (Detail) (USD $)
In Thousands, unless otherwise specified
Dec. 31, 2017
Dec. 31, 2016
Accrued Liabilities, Current [Abstract]
 
 
Accrued compensation
$ 108,268 
$ 85,970 
Accrued commissions
6,296 
5,189 
Accrued interest
9,894 
9,817 
Accrued insurance
7,015 
7,521 
Other Accrued Liabilities, Current
18,933 
21,742 
Accrued expenses
$ 150,406 
$ 130,239 
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Other Current Liabilities) (Detail) (USD $)
In Thousands, unless otherwise specified
Dec. 31, 2017
Dec. 31, 2016
Accrued Liabilities, Current [Abstract]
 
 
Warranty
$ 14,212 
$ 11,768 
Additional amounts due to sellers on acquisitions
1,941 
1,985 
Reserves on loss contracts
1,418 
1,662 
Pension and other postretirement liabilities
5,060 
5,331 
Other Sundry Liabilities, Current
13,179 
7,281 
Other current liabilities
$ 35,810 
$ 28,027 
INCOME TAXES INCOME TAXES (Tax Cuts and Jobs Act) (Detail) (USD $)
In Millions, unless otherwise specified
0 Months Ended 12 Months Ended
Dec. 22, 2017
Dec. 31, 2017
Income Tax Disclosure [Abstract]
 
 
Provision for income taxes
$ 10 
$ 13 
Net deferred tax liabilities
 
13.4 
Transition tax on foreign earnings
 
18.2 
Deferred tax liabilities prior to tax assessment
 
5.5 
Income tax liability on transition tax
 
23.7 
Taxes payable
 
1.9 
Provisional undistributed income tax expense
 
$ 3.8 
INCOME TAXES (Income Before Income Tax) (Detail) (USD $)
In Thousands, unless otherwise specified
12 Months Ended
Dec. 31, 2017
Dec. 31, 2016
Dec. 31, 2015
Income Tax Disclosure [Abstract]
 
 
 
Domestic
$ 179,006 
$ 154,571 
$ 135,112 
Foreign
120,613 
113,390 
140,082 
Earnings before income taxes
$ 299,619 
$ 267,961 
$ 275,194 
INCOME TAXES (Provision for Income Taxes) (Detail) (USD $)
In Thousands, unless otherwise specified
12 Months Ended
Dec. 31, 2017
Dec. 31, 2016
Dec. 31, 2015
Income Tax Disclosure [Abstract]
 
 
 
Federal
$ 54,963 
$ 45,523 
$ (6,741)
State
2,648 
8,002 
6,175 
Foreign
23,162 
20,861 
27,134 
Current Income Tax Expense (Benefit), Total
80,773 
74,386 
26,568 
Federal
2,595 
4,267 
49,060 
State
4,282 
73 
7,390 
Foreign
(2,922)
(147)
(72)
Deferred Income Tax Expense (Benefit), Total
3,955 
4,193 
56,378 
Provision for income taxes
$ 84,728 
$ 78,579 
$ 82,946 
INCOME TAXES (Effective Income Tax Rate Reconciliation) (Detail)
12 Months Ended
Dec. 31, 2017
Dec. 31, 2016
Dec. 31, 2015
Income Tax Disclosure [Abstract]
 
 
 
U.S. federal statutory tax rate
35.00% 
35.00% 
35.00% 
State and local taxes, net of federal benefit
1.80% 
1.10% 
4.30% 
R&D tax credits
(1.30%)
(0.90%)
(1.30%)
Foreign rate differential
(6.00%)
(5.80%)
(6.20%)
Effective Income Tax Rate Reconciliation, Nondeductible Expense, Share-based Compensation Cost, Percent
(2.60%)
 
 
Effective Income Tax Rate Reconciliation, Tax Cuts & Jobs Act, Percent
3.40% 
 
 
All other, net
(2.00%)
(0.10%)
(1.70%)
Effective tax rate
28.30% 
29.30% 
30.10% 
INCOME TAXES (Deferred Tax Assets and Liabilties) (Detail) (USD $)
In Thousands, unless otherwise specified
Dec. 31, 2017
Dec. 31, 2016
Deferred tax assets:
 
 
Pension plans
$ 18,903 
$ 45,568 
Environmental reserves
7,109 
9,871 
Inventory
15,116 
21,758 
Postretirement/postemployment benefits
8,241 
13,542 
Incentive compensation
7,721 
9,425 
Net operating loss
10,908 
10,345 
Capital Loss Carryforwards
7,047 
11,352 
Other
28,775 
39,977 
Total deferred tax assets
103,820 
161,838 
Deferred tax liabilities:
 
 
Depreciation
19,586 
25,963 
Goodwill amortization
67,779 
97,667 
Other intangible amortization
38,252 
51,712 
Other
12,636 
16,225 
Total deferred tax liabilities
138,253 
191,567 
Valuation allowance
12,322 
17,776 
Deferred Tax Liabilities, Net
$ 46,755 
$ 47,505 
INCOME TAXES (Net Deferred Tax Assets and Liabilities) (Detail) (USD $)
In Thousands, unless otherwise specified
Dec. 31, 2017
Dec. 31, 2016
Income Tax Disclosure [Abstract]
 
 
Net noncurrent deferred tax assets
$ 2,605 
$ 2,217 
Net noncurrent deferred tax liabilities
49,360 
49,722 
Deferred Tax Liabilities, Net
$ 46,755 
$ 47,505 
INCOME TAXES (Unrecognized Tax Benefits) (Detail) (USD $)
In Thousands, unless otherwise specified
12 Months Ended
Dec. 31, 2017
Dec. 31, 2016
Dec. 31, 2015
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
 
 
 
Unrecognized tax benefits (beginning balance)
$ 11,454 
$ 12,414 
$ 11,560 
Additions for tax positions of prior periods
1,069 
32 
359 
Unrecognized Tax Benefits, Decrease Resulting from Prior Period Tax Positions
(194)
(1,679)
 
Additions for tax positions related to the current year
1,273 
789 
2,026 
Settlements
(428)
(102)
(1,414)
Unrecognized tax benefits (ending balance)
13,174 
11,454 
12,414 
Unrecognized Tax Benefits, Decrease Resulting from Foreign Currency Translation
 
 
$ (117)
INCOME TAXES (Open Tax Years) (Detail)
12 Months Ended
Dec. 31, 2017
United States (Various states)
 
IncomeTaxContingencyLineItems
 
Open Tax Year
2006 
Internal Revenue Service (IRS) |
United States (Federal)
 
IncomeTaxContingencyLineItems
 
Open Tax Year
2014 
United Kingdom |
Foreign Tax Authority
 
IncomeTaxContingencyLineItems
 
Open Tax Year
2010 
Canada |
Foreign Tax Authority
 
IncomeTaxContingencyLineItems
 
Open Tax Year
2011 
INCOME TAXES (Narrative) (Detail) (USD $)
12 Months Ended
Dec. 31, 2017
Dec. 31, 2016
Dec. 31, 2015
OperatingLossCarryforwardsLineItems
 
 
 
Operating loss carryforward
$ 18,000,000 
 
 
Valuation allowance increase
(5,500,000)
 
 
Valuation allowance
12,322,000 
17,776,000 
 
Tax Cuts and Jobs Act of 2017, Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Change in Tax Rate, Amount
4,300,000 
 
 
Income tax payments
92,100,000 
54,500,000 
4,900,000 
Unrecognized tax benefits that would affect the effective income tax rate
10,100,000 
7,700,000 
8,300,000 
Foreign Tax Authority
 
 
 
OperatingLossCarryforwardsLineItems
 
 
 
Operating loss carryforwards related to international operations
24,000,000 
 
 
Indefinite lived operating loss carryforwards,
17,900,000 
 
 
Operating loss carryforwards subject to expiration
6,100,000 
 
 
Operating loss carryforward, expiration date
Dec. 31, 2023 
 
 
State And Local Jurisdiction [Member]
 
 
 
OperatingLossCarryforwardsLineItems
 
 
 
Operating loss carryforwards subject to expiration
73,000,000 
 
 
Operating loss carryforward, expiration date
Dec. 31, 2037 
 
 
Operating loss carryforwards state and local
104,100,000 
 
 
Capital Loss Carryforward [Member]
 
 
 
OperatingLossCarryforwardsLineItems
 
 
 
Tax Credit Carryforward, Amount
31,100,000 
 
 
Capital loss carryforwards expiration date
Dec. 31, 2020 
 
 
Other Liabilities [Member]
 
 
 
OperatingLossCarryforwardsLineItems
 
 
 
Interest on income taxes accrued
2,600,000 
 
 
Income tax penalties accrued
$ 1,600,000 
 
 
DEBT (Detail) (USD $)
In Thousands, unless otherwise specified
Dec. 31, 2017
Dec. 31, 2016
Debt Instrument [Line Items]
 
 
Long-term Debt
$ 814,139 
$ 966,298 
Long Term Debt Fair Value
836,654 
978,652 
Long-term Debt, Gross
800,150 
950,668 
Debt issuance costs, net
(831)
(984)
Unamortized interest rate swap proceeds
14,820 
16,614 
Less: current portion of long-term debt and short-term debt
150 
150,668 
Total long-term debt
813,989 
815,630 
Long-term Debt, gross [Member]
 
 
Debt Instrument [Line Items]
 
 
Long Term Debt Fair Value
822,665 
963,022 
Carrying Value
 
 
Debt Instrument [Line Items]
 
 
Less: current portion of long-term debt and short-term debt
150 
150,668 
Total long-term debt
813,989 
815,630 
Carrying Value |
5.51% Senior notes due 2017
 
 
Debt Instrument [Line Items]
 
 
Long-term Debt
 
150,000 
Carrying Value |
3.84% Senior notes due 2021
 
 
Debt Instrument [Line Items]
 
 
Long-term Debt
100,000 
100,000 
Carrying Value |
3.70% Senior notes due 2023
 
 
Debt Instrument [Line Items]
 
 
Long-term Debt
225,000 
225,000 
Carrying Value |
3.85% Senior notes due 2025
 
 
Debt Instrument [Line Items]
 
 
Long-term Debt
100,000 
100,000 
Carrying Value |
4.24% Senior notes due 2026
 
 
Debt Instrument [Line Items]
 
 
Long-term Debt
200,000 
200,000 
Carrying Value |
4.05% Senior notes due 2028
 
 
Debt Instrument [Line Items]
 
 
Long-term Debt
75,000 
75,000 
Carrying Value |
4.11% Senior notes due 2028
 
 
Debt Instrument [Line Items]
 
 
Long-term Debt
100,000 
100,000 
Carrying Value |
Other debt
 
 
Debt Instrument [Line Items]
 
 
Long-term Debt
150 
668 
Estimated Fair Value
 
 
Debt Instrument [Line Items]
 
 
Less: current portion of long-term debt and short-term debt
150 
150,668 
Total long-term debt
836,504 
827,984 
Estimated Fair Value |
5.51% Senior notes due 2017
 
 
Debt Instrument [Line Items]
 
 
Long Term Debt Fair Value
 
154,509 
Estimated Fair Value |
3.84% Senior notes due 2021
 
 
Debt Instrument [Line Items]
 
 
Long Term Debt Fair Value
102,472 
102,463 
Estimated Fair Value |
3.70% Senior notes due 2023
 
 
Debt Instrument [Line Items]
 
 
Long Term Debt Fair Value
228,783 
226,946 
Estimated Fair Value |
3.85% Senior notes due 2025
 
 
Debt Instrument [Line Items]
 
 
Long Term Debt Fair Value
102,164 
100,338 
Estimated Fair Value |
4.24% Senior notes due 2026
 
 
Debt Instrument [Line Items]
 
 
Long Term Debt Fair Value
208,873 
203,592 
Estimated Fair Value |
4.05% Senior notes due 2028
 
 
Debt Instrument [Line Items]
 
 
Long Term Debt Fair Value
76,997 
74,630 
Estimated Fair Value |
4.11% Senior notes due 2028
 
 
Debt Instrument [Line Items]
 
 
Long Term Debt Fair Value
103,226 
99,876 
Estimated Fair Value |
Other debt
 
 
Debt Instrument [Line Items]
 
 
Long Term Debt Fair Value
$ 150 
$ 668 
DEBT (Maturity) (Detail) (USD $)
In Thousands, unless otherwise specified
Dec. 31, 2017
Debt Instruments [Abstract]
 
2017
$ 150 
2018
2019
2020
100,000 
2021
Thereafter
700,000 
Total
$ 800,150 
DEBT (Narrative) (Detail) (USD $)
In Millions, unless otherwise specified
12 Months Ended 12 Months Ended 12 Months Ended 12 Months Ended 12 Months Ended 12 Months Ended 12 Months Ended 12 Months Ended 12 Months Ended 12 Months Ended 12 Months Ended
Dec. 31, 2017
Dec. 31, 2016
Dec. 31, 2015
Dec. 31, 2017
2013 Senior Notes
Feb. 26, 2013
2013 Senior Notes
Dec. 31, 2017
3.70% Senior notes due 2023
Feb. 26, 2013
3.70% Senior notes due 2023
Dec. 31, 2017
3.85% Senior notes due 2025
Feb. 26, 2013
3.85% Senior notes due 2025
Dec. 31, 2017
4.05% Senior notes due 2028
Feb. 26, 2013
4.05% Senior notes due 2028
Dec. 31, 2017
4.11% Senior notes due 2028
Sep. 26, 2013
4.11% Senior notes due 2028
Dec. 31, 2017
2011 Notes
Dec. 8, 2011
2011 Notes
Dec. 31, 2017
3.84% Senior notes due 2021
Dec. 8, 2011
3.84% Senior notes due 2021
Dec. 31, 2017
4.24% Senior notes due 2026
Dec. 8, 2011
4.24% Senior notes due 2026
Dec. 31, 2017
2005
Dec. 1, 2005
2005
Dec. 31, 2017
5.51% Senior notes due 2017
Dec. 1, 2005
5.51% Senior notes due 2017
Dec. 31, 2017
Revolving credit facility
Dec. 31, 2017
Standby letters of credit
Dec. 31, 2016
Standby letters of credit
Dec. 31, 2017
Revolving credit facility
Dec. 31, 2017
Long-term debt
Dec. 31, 2016
Long-term debt
Debt Instrument [Line Items]
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Weighted-average interest rate
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
3.90% 
3.90% 
Interest payments made
$ 39 
$ 38 
$ 33 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Date of refinance
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Aug. 31, 2012 
 
 
 
 
 
Borrowing capacity
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
500 
 
 
 
 
 
Additional borrowing capacity allowed
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
100 
 
 
Letters of credit
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
21.3 
47.2 
 
 
 
Unused credit available under the credit facility
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
479 
1,400 
 
Interest rate description
Borrowings under the credit agreement will accrue interest based on (i) Libor or (ii) a base rate of the highest of (a) the federal funds rate plus 0.5%, (b) BofA’s announced prime rate, or (c) the Eurocurrency rate plus 1%, plus a margin. The interest rate and level of facility fees are dependent on certain financial ratios, as defined in the Credit Agreement. The Credit Agreement also provides customary fees, including administrative agent and commitment fees. In connection with the Credit Agreement, the Corporation paid customary transaction fees that have been deferred and are being amortized over the term of the Credit Agreement. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Date of issuance
 
 
 
Feb. 26, 2013 
 
 
 
 
 
 
 
Sep. 26, 2013 
 
Dec. 08, 2011 
 
 
 
 
 
Dec. 01, 2005 
 
 
 
 
 
 
 
 
 
Issued amount of debt
 
 
 
 
$ 500 
 
$ 225 
 
$ 100 
 
$ 75 
 
$ 100 
 
$ 300 
 
$ 100 
 
$ 200 
 
$ 150 
 
 
 
 
 
 
 
 
Date of maturity
 
 
 
 
 
Feb. 26, 2023 
 
Feb. 26, 2025 
 
Feb. 26, 2028 
 
Sep. 26, 2028 
 
 
 
Dec. 01, 2021 
 
Dec. 01, 2026 
 
 
 
Dec. 01, 2017 
 
 
 
 
 
 
 
Stated interest rate
 
 
 
 
 
 
3.70% 
 
3.85% 
 
4.05% 
 
4.11% 
 
 
 
3.84% 
 
4.24% 
 
 
 
5.51% 
 
 
 
 
 
 
Debt to capitalization limit
60.00% 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
EARNINGS PER SHARE (Detail) (USD $)
In Thousands, except Per Share data, unless otherwise specified
3 Months Ended 12 Months Ended
Dec. 31, 2017
Sep. 30, 2017
Jun. 30, 2017
Mar. 31, 2017
Dec. 31, 2016
Sep. 30, 2016
Jun. 30, 2016
Mar. 31, 2016
Dec. 31, 2017
Dec. 31, 2016
Dec. 31, 2015
Earnings Per Share Reconciliation [Abstract]
 
 
 
 
 
 
 
 
 
 
 
Basic
 
 
 
 
 
 
 
 
44,182 
44,389 
46,624 
Dilutive effect of stock options and deferred stock compensation
 
 
 
 
 
 
 
 
579 
656 
992 
Diluted
 
 
 
 
 
 
 
 
44,761 
45,045 
47,616 
Earnings from continuing operations
$ 1.54 
$ 1.45 
$ 1.15 
$ 0.74 
$ 1.60 
$ 1.04 
$ 0.90 
$ 0.74 
$ 4.86 
$ 4.27 
$ 4.12 
Earnings from continuing operations
$ 1.52 
$ 1.43 
$ 1.13 
$ 0.73 
$ 1.58 
$ 1.02 
$ 0.88 
$ 0.73 
$ 4.80 
$ 4.20 
$ 4.04 
Earnings from continuing operations
$ 67,750 
$ 63,944 
$ 50,650 
$ 32,547 
$ 70,668 
$ 45,932 
$ 39,963 
$ 32,819 
$ 214,891 
$ 189,382 
$ 192,248 
EARNINGS PER SHARE (AntiDilutive) (Detail)
12 Months Ended
Dec. 31, 2017
Dec. 31, 2016
Earnings Per Share [Abstract]
 
 
Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount
SHARE-BASED COMPENSATION PLANS (Detail) (USD $)
In Thousands, unless otherwise specified
12 Months Ended
Dec. 31, 2017
Dec. 31, 2016
Dec. 31, 2015
Share-based Compensation [Abstract]
 
 
 
Employee Stock Purchase Plan
$ 1,207 
$ 1,184 
$ 1,279 
Performance Share Units
4,340 
3,910 
4,349 
Restricted Share Units
4,931 
3,426 
3,015 
Other share-based payments
1,094 
958 
830 
Total share-based compensation expense before income taxes
$ 11,572 
$ 9,478 
$ 9,473 
SHARE-BASED COMPENSATION PLANS (Cash Proceeds and Tax Benefit) (Details) (USD $)
In Thousands, unless otherwise specified
12 Months Ended
Dec. 31, 2017
Dec. 31, 2016
Dec. 31, 2015
Share-based Compensation [Abstract]
 
 
 
Cash received from share-based awards
$ 14,179 
$ 22,300 
$ 28,706 
SHARE-BASED COMPENSATION PLANS (LTI) (Detail) (USD $)
In Thousands, except Per Share data, unless otherwise specified
12 Months Ended
Dec. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
 
Outstanding (in shares)
443 
Exercised (in shares)
(179)
Outstanding (in shares)
264 
Exercisable (in shares)
264 
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Abstract]
 
Outstanding (in dollars per share)
$ 31.91 
Exercised (in dollars per share)
$ 34.24 
Outstanding (in dollars per share)
$ 30.30 
Exercisable (in dollars per share)
$ 30.30 
Outstanding, weighted-average remaining contractual term in years
2 years 2 months 10 days 
Exercisable. weighted-average remaining contractual term in years
2 years 2 months 10 days 
Outstanding, aggregate intrinsic value
$ 24,093 
Exercisable, aggregate intrinsic value
$ 24,093 
SHARE-BASED COMPENSATION PLANS (Restricted Units) (Detail) (USD $)
In Thousands, except Per Share data, unless otherwise specified
12 Months Ended
Dec. 31, 2017
Restricted Stock Units (RSUs) [Member]
 
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
 
Outstanding (in shares)
204 
Granted (in shares)
Vested (in shares)
(34)
Forfeited (in shares)
(2)
Outstanding (in shares)
169 
Expected to vest (in shares)
169 
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
 
Outstanding (in dollars per share)
$ 74.38 
Granted (in dollars per share)
$ 98.34 
Vested (in dollars per share)
$ 70.36 
Forfeited (in dollars per share)
$ 85.47 
Outstanding (in dollars per share)
$ 75.19 
Expected to vest (in dollars per share)
$ 75.19 
Performance Shares [Member]
 
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
 
Outstanding (in shares)
204 
Granted (in shares)
68 
Vested (in shares)
(137)
Forfeited (in shares)
Outstanding (in shares)
135 
Expected to vest (in shares)
135 
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
 
Outstanding (in dollars per share)
$ 71.28 
Granted (in dollars per share)
$ 62.91 
Vested (in dollars per share)
$ 62.91 
Forfeited (in dollars per share)
$ 0.00 
Outstanding (in dollars per share)
$ 75.51 
Expected to vest (in dollars per share)
$ 75.51 
SHARE-BASED COMPENSATION PLANS (Narrative) (Detail) (USD $)
In Millions, except Share data, unless otherwise specified
12 Months Ended
Dec. 31, 2017
Dec. 31, 2016
Dec. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
 
 
 
Common stock authorized
100,000,000 
100,000,000 
 
2014 Omnibus Plan [Member]
 
 
 
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
 
 
 
Common stock authorized
 
2,400,000 
 
Non Qualfied Stock Options [Member]
 
 
 
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
 
 
 
Total intrinsic value of stock options exercised
$ 30.2 
$ 43.2 
$ 36.8 
Performance Shares [Member]
 
 
 
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
 
 
 
Unrecognized compensation cost
4.7 
 
 
Unrecognized compensation expense, period of recognition
1 year 7 months 30 days 
 
 
Restricted Stock Units (RSUs) [Member]
 
 
 
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
 
 
 
Requisite service period
3 years 
 
 
Unrecognized compensation cost
$ 5.9 
 
 
Unrecognized compensation expense, period of recognition
1 year 8 months 15 days 
 
 
Employee Stock [Member]
 
 
 
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
 
 
 
Purchase price percentage of fair market value
85.00% 
 
 
PENSION AND POSTRETIREMENT BENEFITS (Narrative) (Detail) (USD $)
12 Months Ended 12 Months Ended 12 Months Ended 12 Months Ended 12 Months Ended 0 Months Ended
Dec. 31, 2017
pension_plan
Dec. 31, 2017
Domestic Plan [Member]
Dec. 31, 2017
Pension Plan [Member]
Dec. 31, 2016
Pension Plan [Member]
Dec. 31, 2015
Pension Plan [Member]
Dec. 31, 2017
Pension Plan [Member]
Domestic Plan [Member]
Cash And Cash Equivalents [Member]
Dec. 31, 2016
Pension Plan [Member]
Domestic Plan [Member]
Cash And Cash Equivalents [Member]
Dec. 31, 2017
Pension Plan [Member]
Foreign Plan [Member]
Dec. 31, 2017
Pension Plan [Member]
Foreign Plan [Member]
United Kingdom [Member]
pension_plan
Dec. 31, 2017
Pension Plan [Member]
Foreign Plan [Member]
Germany [Member]
pension_plan
Dec. 31, 2017
EMD [Member]
Dec. 31, 2017
Parent Company's Retirement Benefit Plan [Member]
Dec. 31, 2017
Parent Company's Retirement Benefit Plan [Member]
Maximum [Member]
Dec. 31, 2017
Parent Company's Retirement Benefit Plan [Member]
Domestic Plan [Member]
Dec. 31, 2016
Parent Company's Retirement Benefit Plan [Member]
Domestic Plan [Member]
Dec. 31, 2017
Parent Company's Retirement Benefit Plan [Member]
Domestic Plan [Member]
Other Assets [Member]
Dec. 31, 2016
Parent Company's Retirement Benefit Plan [Member]
Domestic Plan [Member]
Other Assets [Member]
Dec. 31, 2017
Parent Company's Retirement Benefit Plan [Member]
Other Pension, Postretirement and Supplemental Plans [Member]
United States [Member]
Dec. 31, 2017
Parent Company's Retirement Benefit Plan [Member]
Other Pension, Postretirement and Supplemental Plans [Member]
Non-US [Member]
Dec. 31, 2016
Parent Company's Retirement Benefit Plan [Member]
Other Pension, Postretirement and Supplemental Plans [Member]
Non-US [Member]
Dec. 31, 2015
Parent Company's Retirement Benefit Plan [Member]
Other Pension, Postretirement and Supplemental Plans [Member]
Non-US [Member]
Dec. 31, 2017
Parent Company's Retirement Benefit Plan [Member]
Other Pension, Postretirement and Supplemental Plans [Member]
Maximum [Member]
United States [Member]
Dec. 31, 2016
Parent Company's Retirement Benefit Plan [Member]
Other Pension Plan [Member]
Domestic Plan [Member]
Dec. 31, 2017
Foreign Company's Retirement Benefit Plan [Member]
Foreign Plan [Member]
Dec. 31, 2016
Foreign Company's Retirement Benefit Plan [Member]
Foreign Plan [Member]
Dec. 31, 2017
Other Pension Plan [Member]
Foreign Plan [Member]
Switzerland [Member]
pension_plan
Dec. 31, 2017
Other Pension Plan [Member]
Parent Company's Retirement Benefit Plan [Member]
Domestic Plan [Member]
Dec. 31, 2016
Other Pension Plan [Member]
Parent Company's Retirement Benefit Plan [Member]
Domestic Plan [Member]
Dec. 31, 2015
Pension Plan [Member]
Dec. 31, 2017
Pension Plan [Member]
Domestic Plan [Member]
pension_plan
Dec. 31, 2017
Pension Plan [Member]
Foreign Plan [Member]
Mexico [Member]
pension_plan
Dec. 31, 2017
Pension Plan [Member]
Foreign Plan [Member]
Switzerland [Member]
pension_plan
Dec. 31, 2017
Pension Plan [Member]
Foreign Plan [Member]
Canada [Member]
pension_plan
Dec. 31, 2017
Pension Plan [Member]
Willams Controls [Member]
Foreign Plan [Member]
pension_plan
Dec. 31, 2017
Pension Plan [Member]
Parent Company's Retirement Benefit Plan [Member]
Domestic Plan [Member]
pension_plan
Dec. 31, 2016
Pension Plan [Member]
Parent Company's Retirement Benefit Plan [Member]
Domestic Plan [Member]
Feb. 13, 2018
Subsequent Event [Member]
Pension Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Number of pension and other post retirement defined benefit plans
10 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Domestic plans
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Foreign plans
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Number of pension and other post retirement defined benefit plans merged into parent plan
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Number of years of service
 
 
 
 
 
 
 
 
 
 
 
1 year 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Percent of employees' gross pay withheld
 
 
 
 
 
 
 
 
 
 
1.50% 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Period after which accruals will cease
 
 
 
 
 
 
 
 
 
 
 
15 years 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Maximum employer contribution match percentage
 
 
 
 
 
 
 
 
 
 
 
 
6.00% 
 
 
 
 
 
 
 
 
6.00% 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Expected employer contributions
 
 
 
 
 
 
 
 
 
 
 
 
 
$ 1,700,000 
 
 
 
 
 
 
 
 
 
$ 2,300,000 
 
 
 
$ 3,000,000 
 
 
 
 
 
 
 
 
 
Total projected benefit obligation
 
 
868,887,000 
798,605,000 
774,710,000 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
97,400,000 
91,000,000 
 
 
 
 
 
 
 
 
 
 
 
 
Other Assets, Noncurrent
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1,500,000 
 
 
 
 
 
 
 
 
 
 
 
 
 
Noncurrent pension liability
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
40,400,000 
 
 
 
48,700,000 
 
 
 
 
 
 
 
45,100,000 
40,400,000 
 
Vesting period
 
 
 
 
 
 
 
 
 
 
 
3 years 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Expense relating to the defined contribution plan
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
12,900,000 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Funded percentage
 
87.00% 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Contributions made by employer
 
 
4,561,000 
8,210,000 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
145,000,000 
 
 
 
 
 
 
 
50,000,000 
Discount rate
 
 
3.46% 
3.88% 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Plan amendment reducing projected benefit obligation
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Curtailment charge
 
 
327,000 
 
7,461,000 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Plan assets as a percentage of consolidated assets
 
 
 
 
 
6.00% 
3.00% 
13.00% 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Expected return on assets assumption
 
 
7.47% 
7.81% 
 
 
 
3.90% 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Liability, Other Retirement Benefits, Noncurrent
 
 
 
 
 
 
 
 
 
 
 
 
 
(25,000,000)
(24,400,000)
 
 
 
 
 
 
 
 
 
(3,300,000)
 
 
 
 
 
 
 
 
 
 
 
 
Defined Benefit Pension Plan Reimbursement
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
100,000 
400,000 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Defined Contribution Plan, Employer Discretionary Contribution Amount
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
5,800,000 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Defined Contribution Plans, Non-Elective Estimated Future Employer Contributions in Next Fiscal Year
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
7,100,000 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Defined Contribution Plans, Estimated Future Employer Contributions in Next Fiscal Year
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
69,000,000 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Pension Cost (Reversal of Cost)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
$ 4,200,000 
$ 4,200,000 
$ 4,800,000 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
PENSION PLANS (Detail) (USD $)
In Thousands, unless otherwise specified
12 Months Ended
Dec. 31, 2017
Dec. 31, 2016
Dec. 31, 2015
Pension Plan [Member]
 
 
 
Defined Benefit Plan Disclosure [Line Items]
 
 
 
Service cost
$ 25,093 
$ 25,100 
$ 26,873 
Interest cost
25,895 
30,495 
30,050 
Expected return on plan assets
(53,552)
(54,101)
(54,629)
Prior service cost
(100)
(46)
618 
Recognized net actuarial loss
12,925 
12,029 
16,890 
Curtailment charge
327 
 
7,461 
Defined Benefit Plan, Net Periodic Benefit Cost (Credit)
10,588 
13,477 
27,263 
Other Postretirement Benefits Plan [Member]
 
 
 
Defined Benefit Plan Disclosure [Line Items]
 
 
 
Service cost
435 
338 
286 
Interest cost
762 
996 
842 
Prior service cost
(656)
(657)
(657)
Recognized net actuarial loss
(223)
(296)
(551)
Defined Benefit Plan, Net Periodic Benefit Cost (Credit)
$ 318 
$ 381 
$ (80)
PENSION AND OTHER POSTRETIREMENT BENEFIT PLANS (Detail) (USD $)
In Thousands, unless otherwise specified
12 Months Ended
Dec. 31, 2017
Dec. 31, 2016
Dec. 31, 2015
Pension Plan [Member]
 
 
 
DefinedBenefitPlanChangeInBenefitObligationRollForward
 
 
 
Defined Benefit Plan, Benefit Obligation, Beginning Balance
$ 798,605 
$ 774,710 
 
Service cost
25,093 
25,100 
26,873 
Interest cost
25,895 
30,495 
30,050 
Defined Benefit Plan, Expected Return (Loss) on Plan Assets
(53,552)
(54,101)
(54,629)
Prior service cost
(100)
(46)
618 
Defined Benefit Plan, Amortization of Gain (Loss)
12,925 
12,029 
16,890 
Curtailment charge
327 
 
7,461 
DefinedBenefitPlanContributionsByPlanParticipants
1,655 
1,897 
 
DefinedBenefitPlanPlanAmendments
 
 
DefinedBenefitPlanActuarialGainLoss
(56,727)
(19,640)
 
DefinedBenefitPlanBenefitsPaid
(45,384)
(41,115)
 
Defined Benefit Plan, Actual Expense
(1,301)
(1,206)
 
DefinedBenefitPlanForeignCurrencyExchangeRateChangesBenefitObligation
7,597 
(10,916)
 
Defined Benefit Plan, Benefit Obligation, Ending Balance
868,887 
798,605 
774,710 
Defined Benefit Plan, Net Periodic Benefit Cost (Credit)
10,588 
13,477 
27,263 
Other Postretirement Benefits Plan [Member]
 
 
 
DefinedBenefitPlanChangeInBenefitObligationRollForward
 
 
 
Defined Benefit Plan, Benefit Obligation, Beginning Balance
24,436 
21,980 
 
Service cost
435 
338 
286 
Interest cost
762 
996 
842 
Prior service cost
(656)
(657)
(657)
Defined Benefit Plan, Amortization of Gain (Loss)
(223)
(296)
(551)
DefinedBenefitPlanContributionsByPlanParticipants
253 
266 
 
DefinedBenefitPlanActuarialGainLoss
(2,056)
(3,372)
 
DefinedBenefitPlanBenefitsPaid
(2,907)
(2,516)
 
Defined Benefit Plan, Benefit Obligation, Ending Balance
25,035 
24,436 
21,980 
Defined Benefit Plan, Net Periodic Benefit Cost (Credit)
$ 318 
$ 381 
$ (80)
PENSION AND OTHER POSTRETIREMENT BENEFIT PLANS (Plan Asset) (Detail) (USD $)
In Thousands, unless otherwise specified
12 Months Ended
Dec. 31, 2017
Dec. 31, 2016
DefinedBenefitPlanChangeInFairValueOfPlanAssetsRollForward
 
 
Defined Benefit Plan, Fair Value of Plan Assets, Ending Balance
$ 776,482 
$ 714,608 
DefinedBenefitPlanAmountsRecognizedInBalanceSheetAbstract
 
 
Pension and other postretirement liabilities
(5,060)
(5,331)
Accrued pension and other postretirement benefit costs
(121,043)
(107,151)
Pension Plan [Member]
 
 
DefinedBenefitPlanChangeInFairValueOfPlanAssetsRollForward
 
 
Defined Benefit Plan, Fair Value of Plan Assets, Beginning Balance
(714,608)
(692,074)
Defined Benefit Plan, Plan Assets, Increase (Decrease) for Actual Return (Loss)
94,960 
65,872 
Contributions made by employer
4,561 
8,210 
DefinedBenefitPlanContributionsByPlanParticipants
1,655 
1,897 
DefinedBenefitPlanBenefitsPaid
(45,384)
(41,115)
DefinedBenefitPlanSettlementsPlanAssets
(1,301)
(1,206)
DefinedBenefitPlanForeignCurrencyExchangeRateChangesPlanAssets
7,383 
(11,124)
Defined Benefit Plan, Fair Value of Plan Assets, Ending Balance
776,482 
714,608 
DefinedBenefitPlanFundedStatusOfPlan
(92,405)
(83,997)
DefinedBenefitPlanAmountsRecognizedInBalanceSheetAbstract
 
 
Assets for Plan Benefits, Defined Benefit Plan
8,663 
4,049 
Pension and other postretirement liabilities
(3,374)
(3,498)
Accrued pension and other postretirement benefit costs
(97,694)
(84,548)
DefinedBenefitPlanAmountsRecognizedInBalanceSheet
(92,405)
(83,997)
DefinedBenefitPlanAccumulatedOtherComprehensiveIncomeBeforeTaxAbstract
 
 
DefinedBenefitPlanAccumulatedOtherComprehensiveIncomeNetGainsLossesBeforeTax
201,390 
198,630 
DefinedBenefitPlanAccumulatedOtherComprehensiveIncomeNetPriorServiceCostCreditBeforeTax
(1,461)
(1,580)
DefinedBenefitPlanAccumulatedOtherComprehensiveIncomeBeforeTax
199,929 
197,050 
DefinedBenefitPlanAmountsThatWillBeAmortizedFromAccumulatedOtherComprehensiveIncomeLossInNextFiscalYearAbstract
 
 
DefinedBenefitPlanAmortizationOfNetGainsLosses
15,615 
11,793 
DefinedBenefitPlanAmortizationOfNetPriorServiceCostCredit
(250)
(105)
DefinedBenefitPlanAccumulatedBenefitObligation
834,745 
767,461 
DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAbstract
 
 
DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateProjectedBenefitObligation
785,039 
733,426 
DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateAccumulatedBenefitObligation
752,371 
702,282 
DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateFairValueOfPlanAssets
684,756 
645,380 
Assets for Plan Benefits, Defined Benefit Plan
8,663 
4,049 
Other Postretirement Benefits Plan [Member]
 
 
DefinedBenefitPlanChangeInFairValueOfPlanAssetsRollForward
 
 
Contributions made by employer
2,654 
2,250 
DefinedBenefitPlanContributionsByPlanParticipants
253 
266 
DefinedBenefitPlanBenefitsPaid
(2,907)
(2,516)
DefinedBenefitPlanFundedStatusOfPlan
(25,035)
(24,436)
DefinedBenefitPlanAmountsRecognizedInBalanceSheetAbstract
 
 
Pension and other postretirement liabilities
(1,686)
(1,833)
Accrued pension and other postretirement benefit costs
(23,349)
(22,603)
DefinedBenefitPlanAmountsRecognizedInBalanceSheet
(25,035)
(24,436)
DefinedBenefitPlanAccumulatedOtherComprehensiveIncomeBeforeTaxAbstract
 
 
DefinedBenefitPlanAccumulatedOtherComprehensiveIncomeNetGainsLossesBeforeTax
(2,899)
(5,178)
DefinedBenefitPlanAccumulatedOtherComprehensiveIncomeNetPriorServiceCostCreditBeforeTax
(2,718)
(3,373)
DefinedBenefitPlanAccumulatedOtherComprehensiveIncomeBeforeTax
(5,617)
(8,551)
DefinedBenefitPlanAmountsThatWillBeAmortizedFromAccumulatedOtherComprehensiveIncomeLossInNextFiscalYearAbstract
 
 
DefinedBenefitPlanAmortizationOfNetGainsLosses
(29)
(203)
DefinedBenefitPlanAmortizationOfNetPriorServiceCostCredit
$ (657)
$ (657)
PENSION AND OTHER POSTRETIREMENT BENEFIT PLANS (Plan Assumptions) (Detail)
12 Months Ended
Dec. 31, 2017
Dec. 31, 2016
Pension Plan [Member]
 
 
DefinedBenefitPlanWeightedAverageAssumptionsUsedInCalculatingBenefitObligationAbstract
 
 
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Discount Rate
3.46% 
3.88% 
DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationRateOfCompensationIncrease
3.55% 
3.35% 
DefinedBenefitPlanWeightedAverageAssumptionsUsedInCalculatingNetPeriodicBenefitCostAbstract
 
 
DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostDiscountRate
3.93% 
4.12% 
DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostExpectedLongTermReturnOnAssets
7.47% 
7.81% 
DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostRateOfCompensationIncrease
3.54% 
3.35% 
Other Postretirement Benefits Plan [Member]
 
 
Defined Benefit Plan Disclosure [Line Items]
 
 
Defined Benefit Plan Year That Rate Reaches Ultimate Trend Rate Net Periodic
2026 
2026 
DefinedBenefitPlanWeightedAverageAssumptionsUsedInCalculatingBenefitObligationAbstract
 
 
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Discount Rate
3.54% 
4.00% 
DefinedBenefitPlanAssumedHealthCareCostTrendRatesAbstract
 
 
DefinedBenefitPlanHealthCareCostTrendRateAssumedForNextFiscalYear
8.30% 
8.25% 
DefinedBenefitPlanUltimateHealthCareCostTrendRate
4.50% 
4.50% 
DefinedBenefitPlanWeightedAverageAssumptionsUsedInCalculatingNetPeriodicBenefitCostAbstract
 
 
DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostDiscountRate
4.02% 
4.25% 
Defined Benefit Plan Assumed Health Care Cost Trend Rates Net Periodic [Abstract]
 
 
Defined Benefit Plan Health Care Cost Trend Rate Assumed for Next Fiscal Year Net Periodic
8.25% 
8.75% 
Defined Benefit Plan Ultimate Health Care Cost Trend Rate Net Periodic
4.50% 
4.50% 
PENSION (Percentage) (Detail) (USD $)
In Thousands, unless otherwise specified
12 Months Ended
Dec. 31, 2017
Defined Benefit Plan, Effect of One-Percentage Point Change in Assumed Health Care Cost Trend Rate [Abstract]
 
DefinedBenefitPlanEffectOfOnePercentagePointIncreaseOnServiceAndInterestCostComponents
$ 28 
DefinedBenefitPlanEffectOfOnePercentagePointDecreaseOnServiceAndInterestCostComponents
(23)
DefinedBenefitPlanEffectOfOnePercentagePointIncreaseOnAccumulatedPostretirementBenefitObligation
502 
DefinedBenefitPlanEffectOfOnePercentagePointDecreaseOnAccumulatedPostretirementBenefitObligation
$ (414)
PENSION (Asset Class) (Detail)
Dec. 31, 2017
Dec. 31, 2016
Defined Benefit Plan Disclosure [Line Items]
 
 
DefinedBenefitPlanTargetPlanAssetAllocations
15.00% 
 
Domestic Equities [Member]
 
 
Defined Benefit Plan Disclosure [Line Items]
 
 
DefinedBenefitPlanWeightedAverageAssetAllocations
52.00% 
54.00% 
DefinedBenefitPlanTargetPlanAssetAllocations
50.00% 
 
International Equities [Member]
 
 
Defined Benefit Plan Disclosure [Line Items]
 
 
DefinedBenefitPlanWeightedAverageAssetAllocations
15.00% 
13.00% 
EquitySecuritiesMember
 
 
Defined Benefit Plan Disclosure [Line Items]
 
 
DefinedBenefitPlanWeightedAverageAssetAllocations
67.00% 
67.00% 
DefinedBenefitPlanTargetPlanAssetAllocations
65.00% 
 
FixedIncomeFundsMember
 
 
Defined Benefit Plan Disclosure [Line Items]
 
 
DefinedBenefitPlanWeightedAverageAssetAllocations
33.00% 
33.00% 
DefinedBenefitPlanTargetPlanAssetAllocations
35.00% 
 
Minimum [Member]
 
 
Defined Benefit Plan Disclosure [Line Items]
 
 
DefinedBenefitPlanTargetPlanAssetAllocations
10.00% 
 
Minimum [Member] |
Domestic Equities [Member]
 
 
Defined Benefit Plan Disclosure [Line Items]
 
 
DefinedBenefitPlanTargetPlanAssetAllocations
40.00% 
 
Minimum [Member] |
EquitySecuritiesMember
 
 
Defined Benefit Plan Disclosure [Line Items]
 
 
DefinedBenefitPlanTargetPlanAssetAllocations
55.00% 
 
Minimum [Member] |
FixedIncomeFundsMember
 
 
Defined Benefit Plan Disclosure [Line Items]
 
 
DefinedBenefitPlanTargetPlanAssetAllocations
25.00% 
 
Maximum [Member]
 
 
Defined Benefit Plan Disclosure [Line Items]
 
 
DefinedBenefitPlanTargetPlanAssetAllocations
20.00% 
 
Maximum [Member] |
Domestic Equities [Member]
 
 
Defined Benefit Plan Disclosure [Line Items]
 
 
DefinedBenefitPlanTargetPlanAssetAllocations
60.00% 
 
Maximum [Member] |
EquitySecuritiesMember
 
 
Defined Benefit Plan Disclosure [Line Items]
 
 
DefinedBenefitPlanTargetPlanAssetAllocations
75.00% 
 
Maximum [Member] |
FixedIncomeFundsMember
 
 
Defined Benefit Plan Disclosure [Line Items]
 
 
DefinedBenefitPlanTargetPlanAssetAllocations
45.00% 
 
PENSION (Fair Value) (Detail) (USD $)
In Thousands, unless otherwise specified
Dec. 31, 2017
Dec. 31, 2016
Dec. 31, 2015
Defined Benefit Plan Fair Value Disclosure [Line Items]
 
 
 
DefinedBenefitPlanFairValueOfPlanAssets
$ 776,482 
$ 714,608 
 
Cash And Cash Equivalents [Member]
 
 
 
Defined Benefit Plan Fair Value Disclosure [Line Items]
 
 
 
DefinedBenefitPlanFairValueOfPlanAssets
42,374 
23,979 
 
EquitySecuritiesMember
 
 
 
Defined Benefit Plan Fair Value Disclosure [Line Items]
 
 
 
DefinedBenefitPlanFairValueOfPlanAssets
504,633 
459,002 
 
DebtSecuritiesMember
 
 
 
Defined Benefit Plan Fair Value Disclosure [Line Items]
 
 
 
DefinedBenefitPlanFairValueOfPlanAssets
216,372 
219,249 
 
Alternative Investments [Member]
 
 
 
Defined Benefit Plan Fair Value Disclosure [Line Items]
 
 
 
DefinedBenefitPlanFairValueOfPlanAssets
10,912 
10,760 
 
Other Assets [Member]
 
 
 
Defined Benefit Plan Fair Value Disclosure [Line Items]
 
 
 
DefinedBenefitPlanFairValueOfPlanAssets
2,191 
1,618 
 
FairValueInputsLevel1Member
 
 
 
Defined Benefit Plan Fair Value Disclosure [Line Items]
 
 
 
DefinedBenefitPlanFairValueOfPlanAssets
617,991 
578,403 
 
FairValueInputsLevel1Member |
Cash And Cash Equivalents [Member]
 
 
 
Defined Benefit Plan Fair Value Disclosure [Line Items]
 
 
 
DefinedBenefitPlanFairValueOfPlanAssets
12,551 
4,893 
 
FairValueInputsLevel1Member |
EquitySecuritiesMember
 
 
 
Defined Benefit Plan Fair Value Disclosure [Line Items]
 
 
 
DefinedBenefitPlanFairValueOfPlanAssets
455,175 
418,390 
 
FairValueInputsLevel1Member |
DebtSecuritiesMember
 
 
 
Defined Benefit Plan Fair Value Disclosure [Line Items]
 
 
 
DefinedBenefitPlanFairValueOfPlanAssets
150,265 
155,120 
 
FairValueInputsLevel2Member
 
 
 
Defined Benefit Plan Fair Value Disclosure [Line Items]
 
 
 
DefinedBenefitPlanFairValueOfPlanAssets
145,388 
123,827 
 
FairValueInputsLevel2Member |
Cash And Cash Equivalents [Member]
 
 
 
Defined Benefit Plan Fair Value Disclosure [Line Items]
 
 
 
DefinedBenefitPlanFairValueOfPlanAssets
29,823 
19,086 
 
FairValueInputsLevel2Member |
EquitySecuritiesMember
 
 
 
Defined Benefit Plan Fair Value Disclosure [Line Items]
 
 
 
DefinedBenefitPlanFairValueOfPlanAssets
49,458 
40,612 
 
FairValueInputsLevel2Member |
DebtSecuritiesMember
 
 
 
Defined Benefit Plan Fair Value Disclosure [Line Items]
 
 
 
DefinedBenefitPlanFairValueOfPlanAssets
66,107 
64,129 
 
FairValueInputsLevel3Member
 
 
 
Defined Benefit Plan Fair Value Disclosure [Line Items]
 
 
 
DefinedBenefitPlanFairValueOfPlanAssets
13,103 
12,378 
10,475 
FairValueInputsLevel3Member |
Alternative Investments [Member]
 
 
 
Defined Benefit Plan Fair Value Disclosure [Line Items]
 
 
 
DefinedBenefitPlanFairValueOfPlanAssets
10,912 
10,760 
 
FairValueInputsLevel3Member |
Insurance Contracts [Member]
 
 
 
Defined Benefit Plan Fair Value Disclosure [Line Items]
 
 
 
DefinedBenefitPlanFairValueOfPlanAssets
10,912 
10,760 
9,720 
FairValueInputsLevel3Member |
Other Assets [Member]
 
 
 
Defined Benefit Plan Fair Value Disclosure [Line Items]
 
 
 
DefinedBenefitPlanFairValueOfPlanAssets
$ 2,191 
$ 1,618 
$ 755 
PENSION (Plan Assets) (Detail) (USD $)
In Thousands, unless otherwise specified
12 Months Ended
Dec. 31, 2017
Dec. 31, 2016
FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems
 
 
Defined Benefit Plan, Fair Value of Plan Assets, Ending Balance
$ 776,482 
$ 714,608 
FairValueInputsLevel3Member
 
 
FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems
 
 
Defined Benefit Plan, Fair Value of Plan Assets, Beginning Balance
(12,378)
(10,475)
DefinedBenefitPlanActualReturnOnPlanAssetsStillHeld
226 
183 
DefinedBenefitPlanPurchasesSalesAndSettlements
(68)
1,966 
DefinedBenefitPlanForeignCurrencyExchangeRateChangesPlanAssets
567 
(246)
Defined Benefit Plan, Fair Value of Plan Assets, Ending Balance
13,103 
12,378 
Insurance Contracts [Member] |
FairValueInputsLevel3Member
 
 
FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems
 
 
Defined Benefit Plan, Fair Value of Plan Assets, Beginning Balance
(10,760)
(9,720)
DefinedBenefitPlanActualReturnOnPlanAssetsStillHeld
167 
148 
DefinedBenefitPlanPurchasesSalesAndSettlements
(503)
1,095 
DefinedBenefitPlanForeignCurrencyExchangeRateChangesPlanAssets
488 
(203)
Defined Benefit Plan, Fair Value of Plan Assets, Ending Balance
10,912 
10,760 
Other Assets [Member]
 
 
FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems
 
 
Defined Benefit Plan, Fair Value of Plan Assets, Ending Balance
2,191 
1,618 
Other Assets [Member] |
FairValueInputsLevel3Member
 
 
FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems
 
 
Defined Benefit Plan, Fair Value of Plan Assets, Beginning Balance
(1,618)
(755)
DefinedBenefitPlanActualReturnOnPlanAssetsStillHeld
58 
35 
DefinedBenefitPlanPurchasesSalesAndSettlements
436 
871 
DefinedBenefitPlanForeignCurrencyExchangeRateChangesPlanAssets
79 
(43)
Defined Benefit Plan, Fair Value of Plan Assets, Ending Balance
$ 2,191 
$ 1,618 
PENSION (Future Service) (Detail) (USD $)
In Thousands, unless otherwise specified
Dec. 31, 2017
Defined Benefit Plan Disclosure [Line Items]
 
Defined Benefit Plan, Expected Future Benefit Payment, Next Twelve Months
$ 47,290 
Defined Benefit Plan, Expected Future Benefit Payment, Year Two
50,630 
Defined Benefit Plan, Expected Future Benefit Payment, Year Three
51,553 
Defined Benefit Plan, Expected Future Benefit Payment, Year Four
52,747 
Defined Benefit Plan, Expected Future Benefit Payment, Year Five
52,039 
Defined Benefit Plan, Expected Future Benefit Payment, Five Fiscal Years Thereafter
274,612 
Pension Plan [Member]
 
Defined Benefit Plan Disclosure [Line Items]
 
Defined Benefit Plan, Expected Future Benefit Payment, Next Twelve Months
45,604 
Defined Benefit Plan, Expected Future Benefit Payment, Year Two
48,937 
Defined Benefit Plan, Expected Future Benefit Payment, Year Three
49,859 
Defined Benefit Plan, Expected Future Benefit Payment, Year Four
51,058 
Defined Benefit Plan, Expected Future Benefit Payment, Year Five
50,361 
Defined Benefit Plan, Expected Future Benefit Payment, Five Fiscal Years Thereafter
266,582 
Domestic Plan [Member] |
Other Postretirement Benefits Plan [Member]
 
Defined Benefit Plan Disclosure [Line Items]
 
Defined Benefit Plan, Expected Future Benefit Payment, Next Twelve Months
1,686 
Defined Benefit Plan, Expected Future Benefit Payment, Year Two
1,693 
Defined Benefit Plan, Expected Future Benefit Payment, Year Three
1,694 
Defined Benefit Plan, Expected Future Benefit Payment, Year Four
1,689 
Defined Benefit Plan, Expected Future Benefit Payment, Year Five
1,678 
Defined Benefit Plan, Expected Future Benefit Payment, Five Fiscal Years Thereafter
$ 8,030 
LEASES (Detail) (USD $)
In Thousands, unless otherwise specified
Dec. 31, 2017
Leases [Abstract]
 
OperatingLeasesFutureMinimumPaymentsDueCurrent
$ 28,284 
OperatingLeasesFutureMinimumPaymentsDueInTwoYears
24,378 
OperatingLeasesFutureMinimumPaymentsDueInThreeYears
21,733 
OperatingLeasesFutureMinimumPaymentsDueInFourYears
17,577 
OperatingLeasesFutureMinimumPaymentsDueInFiveYears
14,253 
OperatingLeasesFutureMinimumPaymentsDueThereafter
73,870 
OperatingLeasesFutureMinimumPaymentsDue
$ 180,095 
LEASES (Narrative) (Detail) (USD $)
In Millions, unless otherwise specified
12 Months Ended
Dec. 31, 2017
Dec. 31, 2016
Dec. 31, 2015
Leases [Abstract]
 
 
 
OperatingLeasesRentExpenseNet
$ 37.1 
$ 35.3 
$ 37.0 
SEGMENT INFORMATION (Detail) (USD $)
3 Months Ended 12 Months Ended
Dec. 31, 2017
Sep. 30, 2017
Jun. 30, 2017
Mar. 31, 2017
Dec. 31, 2016
Sep. 30, 2016
Jun. 30, 2016
Mar. 31, 2016
Dec. 31, 2017
Dec. 31, 2016
Dec. 31, 2015
Segment Reporting Information [Line Items]
 
 
 
 
 
 
 
 
 
 
 
Net sales
$ 611,881,000 
$ 567,901,000 
$ 567,653,000 
$ 523,591,000 
$ 565,566,000 
$ 507,092,000 
$ 532,766,000 
$ 503,507,000 
$ 2,271,026,000 
$ 2,108,931,000 
$ 2,205,683,000 
Operating income
 
 
 
 
 
 
 
 
339,743,000 
308,098,000 
310,617,000 
Depreciation and amortization
 
 
 
 
 
 
 
 
99,995,000 
96,008,000 
100,810,000 
Total assets
3,236,321,000 
 
 
 
3,037,781,000 
 
 
 
3,236,321,000 
3,037,781,000 
2,989,611,000 
Capital expenditures related to discontinued operations
 
 
 
 
 
 
 
 
 
 
200,000 
Corporate And Other [Member]
 
 
 
 
 
 
 
 
 
 
 
Segment Reporting Information [Line Items]
 
 
 
 
 
 
 
 
 
 
 
Operating income
 
 
 
 
 
 
 
 
(23,200,000)
(23,215,000)
(34,790,000)
Operating Segments [Member]
 
 
 
 
 
 
 
 
 
 
 
Segment Reporting Information [Line Items]
 
 
 
 
 
 
 
 
 
 
 
Net sales
 
 
 
 
 
 
 
 
2,271,026,000 
2,108,931,000 
2,205,683,000 
Operating income
 
 
 
 
 
 
 
 
339,743,000 
308,098,000 
310,617,000 
Depreciation and amortization
 
 
 
 
 
 
 
 
99,995,000 
96,008,000 
99,475,000 
Total assets
3,236,321,000 
 
 
 
3,037,781,000 
 
 
 
3,236,321,000 
3,037,781,000 
2,989,611,000 
PropertyPlantAndEquipmentAdditions
 
 
 
 
 
 
 
 
52,705,000 
46,776,000 
35,512,000 
Operating Segments [Member] |
Commercial/Industrial
 
 
 
 
 
 
 
 
 
 
 
Segment Reporting Information [Line Items]
 
 
 
 
 
 
 
 
 
 
 
Segment Reporting Information, Revenue for Reportable Segment
 
 
 
 
 
 
 
 
1,163,510,000 
1,120,326,000 
1,189,120,000 
Operating income
 
 
 
 
 
 
 
 
168,328,000 
156,550,000 
171,525,000 
Depreciation and amortization
 
 
 
 
 
 
 
 
53,180,000 
53,970,000 
55,799,000 
Total assets
1,444,097,000 
 
 
 
1,391,040,000 
 
 
 
1,444,097,000 
1,391,040,000 
1,480,052,000 
PropertyPlantAndEquipmentAdditions
 
 
 
 
 
 
 
 
29,028,000 
30,145,000 
21,990,000 
Operating Segments [Member] |
Defense
 
 
 
 
 
 
 
 
 
 
 
Segment Reporting Information [Line Items]
 
 
 
 
 
 
 
 
 
 
 
Segment Reporting Information, Revenue for Reportable Segment
 
 
 
 
 
 
 
 
557,954,000 
469,796,000 
479,528,000 
Operating income
 
 
 
 
 
 
 
 
109,355,000 
98,291,000 
98,895,000 
Depreciation and amortization
 
 
 
 
 
 
 
 
20,702,000 
14,488,000 
15,965,000 
Total assets
1,044,776,000 
 
 
 
751,859,000 
 
 
 
1,044,776,000 
751,859,000 
800,613,000 
PropertyPlantAndEquipmentAdditions
 
 
 
 
 
 
 
 
9,276,000 
5,870,000 
3,834,000 
Operating Segments [Member] |
Power
 
 
 
 
 
 
 
 
 
 
 
Segment Reporting Information [Line Items]
 
 
 
 
 
 
 
 
 
 
 
Segment Reporting Information, Revenue for Reportable Segment
 
 
 
 
 
 
 
 
554,048,000 
524,967,000 
545,013,000 
Operating income
 
 
 
 
 
 
 
 
85,260,000 
76,472,000 
74,987,000 
Depreciation and amortization
 
 
 
 
 
 
 
 
22,019,000 
23,032,000 
23,419,000 
Total assets
482,753,000 
 
 
 
516,321,000 
 
 
 
482,753,000 
516,321,000 
629,612,000 
PropertyPlantAndEquipmentAdditions
 
 
 
 
 
 
 
 
10,039,000 
6,653,000 
6,163,000 
Operating Segments [Member] |
Corporate And Other [Member]
 
 
 
 
 
 
 
 
 
 
 
Segment Reporting Information [Line Items]
 
 
 
 
 
 
 
 
 
 
 
Operating income
 
 
 
 
 
 
 
 
(23,200,000)
(23,215,000)
(34,790,000)
Depreciation and amortization
 
 
 
 
 
 
 
 
4,094,000 
4,518,000 
4,292,000 
Total assets
264,695,000 
 
 
 
378,561,000 
 
 
 
264,695,000 
378,561,000 
79,334,000 
PropertyPlantAndEquipmentAdditions
 
 
 
 
 
 
 
 
4,362,000 
4,108,000 
3,525,000 
Operating Segments [Member] |
Intersegment Eliminations [Member]
 
 
 
 
 
 
 
 
 
 
 
Segment Reporting Information [Line Items]
 
 
 
 
 
 
 
 
 
 
 
Segment Reporting Information, Revenue for Reportable Segment
 
 
 
 
 
 
 
 
$ (4,486,000)
$ (6,158,000)
$ (7,978,000)
SEGMENT INFORMATION (Reconciliation) (Detail) (USD $)
In Thousands, unless otherwise specified
12 Months Ended
Dec. 31, 2017
Dec. 31, 2016
Dec. 31, 2015
Segment Reporting Information [Line Items]
 
 
 
Operating income
$ 339,743 
$ 308,098 
$ 310,617 
Interest expense
(41,471)
(41,248)
(36,038)
Other income, net
1,347 
1,111 
615 
Earnings before income taxes
299,619 
267,961 
275,194 
Assets
 
 
 
Total assets
3,236,321 
3,037,781 
2,989,611 
Non Segment Cash [Member]
 
 
 
Assets
 
 
 
Total assets
204,664 
357,021 
42,164 
Non Segment Other Assets [Member]
 
 
 
Assets
 
 
 
Total assets
60,031 
21,540 
37,170 
Corporate And Other [Member]
 
 
 
Segment Reporting Information [Line Items]
 
 
 
Operating income
(23,200)
(23,215)
(34,790)
Operating Segments [Member]
 
 
 
Segment Reporting Information [Line Items]
 
 
 
Operating income
362,943 
331,313 
345,407 
Assets
 
 
 
Total assets
2,971,626 
2,659,220 
2,910,277 
Operating Segments [Member]
 
 
 
Segment Reporting Information [Line Items]
 
 
 
Operating income
339,743 
308,098 
310,617 
Assets
 
 
 
Total assets
3,236,321 
3,037,781 
2,989,611 
Operating Segments [Member] |
Corporate And Other [Member]
 
 
 
Segment Reporting Information [Line Items]
 
 
 
Operating income
(23,200)
(23,215)
(34,790)
Assets
 
 
 
Total assets
$ 264,695 
$ 378,561 
$ 79,334 
SEGMENT INFORMATION (Geographic) (Detail) (USD $)
In Thousands, unless otherwise specified
3 Months Ended 12 Months Ended
Dec. 31, 2017
Sep. 30, 2017
Jun. 30, 2017
Mar. 31, 2017
Dec. 31, 2016
Sep. 30, 2016
Jun. 30, 2016
Mar. 31, 2016
Dec. 31, 2017
Dec. 31, 2016
Dec. 31, 2015
RevenuesFromExternalCustomersAndLongLivedAssetsLineItems
 
 
 
 
 
 
 
 
 
 
 
Net sales
$ 611,881 
$ 567,901 
$ 567,653 
$ 523,591 
$ 565,566 
$ 507,092 
$ 532,766 
$ 503,507 
$ 2,271,026 
$ 2,108,931 
$ 2,205,683 
Property, plant, and equipment, net
390,235 
 
 
 
388,903 
 
 
 
390,235 
388,903 
413,644 
United States [Member]
 
 
 
 
 
 
 
 
 
 
 
RevenuesFromExternalCustomersAndLongLivedAssetsLineItems
 
 
 
 
 
 
 
 
 
 
 
Net sales
 
 
 
 
 
 
 
 
1,562,180 
1,472,241 
1,502,363 
Property, plant, and equipment, net
264,829 
 
 
 
272,826 
 
 
 
264,829 
272,826 
293,612 
United Kingdom [Member]
 
 
 
 
 
 
 
 
 
 
 
RevenuesFromExternalCustomersAndLongLivedAssetsLineItems
 
 
 
 
 
 
 
 
 
 
 
Net sales
 
 
 
 
 
 
 
 
118,350 
114,752 
135,673 
Property, plant, and equipment, net
41,100 
 
 
 
39,014 
 
 
 
41,100 
39,014 
36,061 
Other Foreign Countries [Member]
 
 
 
 
 
 
 
 
 
 
 
RevenuesFromExternalCustomersAndLongLivedAssetsLineItems
 
 
 
 
 
 
 
 
 
 
 
Net sales
 
 
 
 
 
 
 
 
590,496 
521,938 
567,647 
Property, plant, and equipment, net
$ 84,306 
 
 
 
$ 77,063 
 
 
 
$ 84,306 
$ 77,063 
$ 83,971 
SEGMENT INFORMATION SEGMENT INFORMATION (Product Line) (Details) (USD $)
In Thousands, unless otherwise specified
3 Months Ended 12 Months Ended
Dec. 31, 2017
Sep. 30, 2017
Jun. 30, 2017
Mar. 31, 2017
Dec. 31, 2016
Sep. 30, 2016
Jun. 30, 2016
Mar. 31, 2016
Dec. 31, 2017
Dec. 31, 2016
Dec. 31, 2015
Segment Reporting Information [Line Items]
 
 
 
 
 
 
 
 
 
 
 
Net sales
$ 611,881 
$ 567,901 
$ 567,653 
$ 523,591 
$ 565,566 
$ 507,092 
$ 532,766 
$ 503,507 
$ 2,271,026 
$ 2,108,931 
$ 2,205,683 
Flow Control [Member]
 
 
 
 
 
 
 
 
 
 
 
Segment Reporting Information [Line Items]
 
 
 
 
 
 
 
 
 
 
 
Net sales
 
 
 
 
 
 
 
 
899,705 
883,735 
949,657 
Controls [Member]
 
 
 
 
 
 
 
 
 
 
 
Segment Reporting Information [Line Items]
 
 
 
 
 
 
 
 
 
 
 
Net sales
 
 
 
 
 
 
 
 
1,075,218 
940,162 
947,758 
Surface Technologies [Member]
 
 
 
 
 
 
 
 
 
 
 
Segment Reporting Information [Line Items]
 
 
 
 
 
 
 
 
 
 
 
Net sales
 
 
 
 
 
 
 
 
$ 296,103 
$ 285,034 
$ 308,268 
CONTINGENCIES AND COMMITMENTS (Detail) (USD $)
1 Months Ended 12 Months Ended 12 Months Ended 0 Months Ended
Oct. 31, 2017
Dec. 31, 2017
Dec. 31, 2017
Standby letters of credit
Dec. 31, 2016
Standby letters of credit
Dec. 31, 2017
Financial Standby Letter of Credit [Member]
Dec. 31, 2016
Financial Standby Letter of Credit [Member]
Dec. 31, 2017
Failure to Meet Contractual Obligations [Member]
Dec. 31, 2017
Minimum [Member]
Failure to Meet Contractual Obligations [Member]
Dec. 31, 2017
Maximum [Member]
Failure to Meet Contractual Obligations [Member]
Mar. 29, 2017
Pending Litigation [Member]
Westinghouse Electric Company (WEC) [Member]
Dec. 31, 2017
AP1000 US [Member]
Minimum [Member]
Dec. 31, 2017
AP1000 US [Member]
Maximum [Member]
Mar. 29, 2017
Westinghouse Electric Company (WEC) [Member]
Collectibility of Receivables [Member]
Jan. 4, 2018
Westinghouse Electric Company (WEC) [Member]
Subsequent Event [Member]
Loss Contingencies [Line Items]
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Debtor-in-Possession Financing, Amount Arranged
 
 
 
 
 
 
 
 
 
$ 800,000,000 
 
 
 
 
Business Combination, Consideration Transferred
 
 
 
 
 
 
 
 
 
 
 
 
 
4,600,000,000 
Letters of credit
 
 
21,300,000 
47,200,000 
14,600,000 
12,800,000 
 
 
 
 
 
 
 
 
Asset Retirement Obligation
 
7,400,000 
 
 
 
 
 
 
 
 
 
 
 
 
Surety Bond Outstanding
 
56,000,000 
 
 
 
 
 
 
 
 
 
 
 
 
Loss Contingency, Damages Sought, Value
 
1,000,000,000 
 
 
 
 
25,000,000 
 
 
 
 
 
 
 
Loss Contingency, Actions Taken by Plaintiff
400,000,000 
 
 
 
 
 
 
 
 
 
 
 
 
 
Loss Contingency, Range of Possible Loss, Minimum
 
 
 
 
 
 
 
$ 0 
$ 55,500,000 
 
$ 0 
$ 31,000,000 
$ 4,900,000 
 
ACCUMULATED OTHER COMPREHENSIVE INCOME LOSS (Detail) (USD $)
In Thousands, unless otherwise specified
12 Months Ended
Dec. 31, 2017
Dec. 31, 2016
Dec. 31, 2015
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
 
 
 
Accumulated Other Comprehensive Income (Loss), Net of Tax
$ (291,756)
$ (225,928)
 
Other Comprehensive Income (Loss), before Reclassifications, Net of Tax
67,111 
(72,732)
 
Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax
7,805 
6,904 
 
Other Comprehensive Income (Loss), Net of Tax
74,916 
(65,828)
(97,517)
Accumulated Other Comprehensive Income (Loss), Net of Tax
(216,840)
(291,756)
(225,928)
Accumulated Translation Adjustment [Member]
 
 
 
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
 
 
 
Accumulated Other Comprehensive Income (Loss), Net of Tax
(172,650)
(107,810)
 
Other Comprehensive Income (Loss), before Reclassifications, Net of Tax
77,942 
(64,840)
 
Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax
 
Other Comprehensive Income (Loss), Net of Tax
77,942 
(64,840)
 
Accumulated Other Comprehensive Income (Loss), Net of Tax
(94,708)
(172,650)
 
Accumulated Defined Benefit Plans Adjustment [Member]
 
 
 
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
 
 
 
Accumulated Other Comprehensive Income (Loss), Net of Tax
(119,106)
(118,118)
 
Other Comprehensive Income (Loss), before Reclassifications, Net of Tax
(10,831)
(7,892)
 
Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax
7,805 
6,904 
 
Other Comprehensive Income (Loss), Net of Tax
(3,026)
(988)
 
Accumulated Other Comprehensive Income (Loss), Net of Tax
$ (122,132)
$ (119,106)
 
ACCUMULATED OTHER COMPREHENSIVE INCOME LOSS ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Reclass) (Details) (USD $)
In Thousands, unless otherwise specified
3 Months Ended 12 Months Ended
Dec. 31, 2017
Sep. 30, 2017
Jun. 30, 2017
Mar. 31, 2017
Dec. 31, 2016
Sep. 30, 2016
Jun. 30, 2016
Mar. 31, 2016
Dec. 31, 2017
Dec. 31, 2016
Dec. 31, 2015
Accumulated Other Comprehensive Income (Loss) [Line Items]
 
 
 
 
 
 
 
 
 
 
 
Earnings before income taxes
 
 
 
 
 
 
 
 
$ 299,619 
$ 267,961 
$ 275,194 
Provision for income taxes
 
 
 
 
 
 
 
 
(84,728)
(78,579)
(82,946)
Net earnings
67,750 
63,944 
50,650 
32,547 
68,615 
45,932 
39,963 
32,819 
214,891 
187,329 
145,461 
Reclassification out of Accumulated Other Comprehensive Income [Member] |
Accumulated Defined Benefit Plans Adjustment [Member]
 
 
 
 
 
 
 
 
 
 
 
Accumulated Other Comprehensive Income (Loss) [Line Items]
 
 
 
 
 
 
 
 
 
 
 
Other Comprehensive (Income) Loss, Defined Benefit Plan, Prior Service Cost (Credit), Reclassification Adjustment from AOCI, before Tax
 
 
 
 
 
 
 
 
756 1
703 1
 
Other Comprehensive Income (Loss), Defined Benefit Plan, Gain (Loss), Reclassification Adjustment from AOCI, before Tax
 
 
 
 
 
 
 
 
(12,702)1
(11,733)1
 
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI, Pension and Other Postretirement Benefit Plans, Curtailments, before Tax
 
 
 
 
 
 
 
 
(327)
 
Earnings before income taxes
 
 
 
 
 
 
 
 
(12,273)
(11,030)
 
Provision for income taxes
 
 
 
 
 
 
 
 
4,468 
4,126 
 
Net earnings
 
 
 
 
 
 
 
 
$ (7,805)
$ (6,904)
 
QUARTERLY RESULTS OF OPERATIONS (Detail) (USD $)
In Thousands, except Per Share data, unless otherwise specified
3 Months Ended 12 Months Ended
Dec. 31, 2017
Sep. 30, 2017
Jun. 30, 2017
Mar. 31, 2017
Dec. 31, 2016
Sep. 30, 2016
Jun. 30, 2016
Mar. 31, 2016
Dec. 31, 2017
Dec. 31, 2016
Dec. 31, 2015
Quarterly Financial Information Disclosure [Abstract]
 
 
 
 
 
 
 
 
 
 
 
Net sales
$ 611,881 
$ 567,901 
$ 567,653 
$ 523,591 
$ 565,566 
$ 507,092 
$ 532,766 
$ 503,507 
$ 2,271,026 
$ 2,108,931 
$ 2,205,683 
Gross Profit
238,267 
210,783 
198,770 
170,775 
208,725 
184,476 
185,379 
171,903 
818,595 
750,483 
783,255 
Earnings from continuing operations
67,750 
63,944 
50,650 
32,547 
70,668 
45,932 
39,963 
32,819 
214,891 
189,382 
192,248 
Earnings from discontinued operations
(2,053)
(2,053)
(46,787)
Net earnings
$ 67,750 
$ 63,944 
$ 50,650 
$ 32,547 
$ 68,615 
$ 45,932 
$ 39,963 
$ 32,819 
$ 214,891 
$ 187,329 
$ 145,461 
Basic earnings per share
 
 
 
 
 
 
 
 
 
 
 
Earnings from continuing operations
$ 1.54 
$ 1.45 
$ 1.15 
$ 0.74 
$ 1.60 
$ 1.04 
$ 0.90 
$ 0.74 
$ 4.86 
$ 4.27 
$ 4.12 
Earnings from discontinued operations
$ 0.00 
$ 0.00 
$ 0.00 
$ 0.00 
$ (0.05)
$ 0.00 
$ 0.00 
$ 0.00 
$ 0.00 
$ (0.05)
$ (1.00)
Total
$ 1.54 
$ 1.45 
$ 1.15 
$ 0.74 
$ 1.55 
$ 1.04 
$ 0.90 
$ 0.74 
$ 4.86 
$ 4.22 
$ 3.12 
Diluted earnings per share
 
 
 
 
 
 
 
 
 
 
 
Earnings from continuing operations
$ 1.52 
$ 1.43 
$ 1.13 
$ 0.73 
$ 1.58 
$ 1.02 
$ 0.88 
$ 0.73 
$ 4.80 
$ 4.20 
$ 4.04 
Earnings from discontinued operations
$ 0.00 
$ 0.00 
$ 0.00 
$ 0.00 
$ (0.05)
$ 0.00 
$ 0.00 
$ 0.00 
$ 0.00 
$ (0.05)
$ (0.99)
Total
$ 1.52 
$ 1.43 
$ 1.13 
$ 0.73 
$ 1.53 
$ 1.02 
$ 0.88 
$ 0.73 
$ 4.80 
$ 4.15 
$ 3.05 
SUBSEQUENT EVENTS SUBSEQUENT EVENTS (Details) (USD $)
In Thousands, unless otherwise specified
12 Months Ended 0 Months Ended
Dec. 31, 2017
Dec. 31, 2016
Dec. 31, 2015
Dec. 31, 2015
Pension Plan [Member]
Feb. 13, 2018
Pension Plan [Member]
Subsequent Event [Member]
Feb. 20, 2018
Power
Dresser-Rand Government Business (Dresser-Rand) [Member]
Subsequent Event [Member]
Subsequent Event [Line Items]
 
 
 
 
 
 
Contributions made by employer
 
 
 
$ 145,000 
$ 50,000 
 
Payments to Acquire Businesses, Gross
$ 232,630 
$ 295 
$ 13,228 
 
 
$ 213,000 
SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS (Detail) (USD $)
12 Months Ended
Dec. 31, 2017
Dec. 31, 2016
Dec. 31, 2015
ValuationAndQualifyingAccountsDisclosureLineItems
 
 
 
Valuation Allowances and Reserves, Balance, Beginning Balance
$ 17,776,000 
$ 17,895,000 
$ 23,478,000 
ValuationAllowancesAndReservesChargedToCostAndExpense
1,471,000 
1,951,000 
2,605,000 
ValuationAllowancesAndReservesChargedToOtherAccounts
125,000 
(181,000)
(299,000)
ValuationAllowancesAndReservesDeductions
7,050,000 
1,889,000 
7,889,000 
Valuation Allowances and Reserves, Balance, Ending Balance
12,322,000 
17,776,000 
17,895,000 
Reduction of US corporate income tax rate
4,300,000 
 
 
ValuationAllowanceOfDeferredTaxAssetsMember
 
 
 
ValuationAndQualifyingAccountsDisclosureLineItems
 
 
 
Valuation Allowances and Reserves, Balance, Beginning Balance
17,776,000 
17,895,000 
23,478,000 
ValuationAllowancesAndReservesChargedToCostAndExpense
1,471,000 
1,951,000 
2,605,000 
ValuationAllowancesAndReservesChargedToOtherAccounts
125,000 
(181,000)
(299,000)
ValuationAllowancesAndReservesDeductions
7,050,000 
1,889,000 
7,889,000 
Valuation Allowances and Reserves, Balance, Ending Balance
$ 12,322,000 
$ 17,776,000 
$ 17,895,000