Document and Entity Information - shares	3 Months Ended
Document and Entity Information - shares	Mar. 31, 2020	Apr. 23, 2020
Document and Entity Information [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Current Fiscal Year End Date	--12-31
Document Period End Date	Mar. 31, 2020
Document Fiscal Year Focus	2020
Document Transition Report	false
Entity File Number	000-51237
Entity Registrant Name	FREIGHTCAR AMERICA, INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	25-1837219
Entity Address, Address Line One	125 South Wacker Drive, Suite 1500
Entity Address, City or Town	Chicago
Entity Address, State or Province	IL
Entity Address, Postal Zip Code	60606
City Area Code	800
Local Phone Number	458-2235
Title of 12(b) Security	Common stock, par value $0.01 per share
Trading Symbol	RAIL
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		13,319,197
Amendment Flag	false
Document Fiscal Period Focus	Q1
Entity Central Index Key	0001320854

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Current assets
Cash, cash equivalents and restricted cash equivalents	$ 60,484	$ 66,257
Restricted certificates of deposit		3,769
Accounts receivable, net of allowance for doubtful accounts of $161 and $91, respectively	5,718	6,991
Inventories, net	41,121	25,092
Income tax receivable	1,022	535
Other current assets	8,309	7,035
Total current assets	116,654	109,679
Property, plant and equipment, net	39,285	38,564
Railcars available for lease, net	38,647	38,900
Right of use assets	55,517	56,507
Other long-term assets	999	1,552
Total assets	251,102	245,202
Current liabilities
Accounts and contractual payables	19,653	11,713
Accrued payroll and other employee costs	632	1,389
Reserve for workers' compensation	3,274	3,210
Accrued warranty	8,076	8,388
Customer deposits	22,515	5,123
Deferred income state and local incentives, current	2,219	2,219
Lease liability, current	14,932	14,960
Other current liabilities	3,275	2,428
Total current liabilities	74,576	49,430
Long-term debt	10,200	10,200
Accrued pension costs	6,258	6,510
Deferred income state and local incentives, long-term	4,167	4,722
Lease liability, long-term	52,108	53,766
Other long-term liabilities	3,443	3,420
Total liabilities	150,752	128,048
Stockholders' equity
Preferred stock, $0.01 par value, 2,500,000 shares authorized (100,000 shares each designated as Series A voting and Series B non-voting, 0 shares issued and outstanding at March 31, 2020 and December 31, 2019)
Common stock, $0.01 par value, 50,000,000 shares authorized, 13,319,197 and 12,731,678 shares issued at March 31, 2020 and December 31, 2019, respectively	133	127
Additional paid in capital	83,374	83,027
Treasury stock, at cost, 152,617 and 44,855 shares at March 31, 2020 and December 31, 2019, respectively	(1,124)	(989)
Accumulated other comprehensive loss	(10,639)	(10,780)
Retained earnings	28,877	45,824
Total FreightCar America stockholders' equity	100,621	117,209
Noncontrolling interest in JV	(271)	(55)
Total stockholders' equity	100,350	117,154
Total liabilities and stockholders' equity	$ 251,102	$ 245,202

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Allowance for doubtful accounts	$ 161	$ 91
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	2,500,000	2,500,000
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	13,319,197	12,731,678
Treasury stock, shares at cost	152,617	44,855
Series A Preferred Stock [Member]
Preferred stock, shares authorized	100,000	100,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Series B Preferred Stock [Member]
Preferred stock, shares authorized	100,000	100,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0

Condensed Consolidated Statements of Operations - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Condensed Consolidated Statements of Operations [Abstract]
Revenues	$ 5,197	$ 70,708
Cost of sales	14,000	77,557
Gross loss	(8,803)	(6,849)
Selling, general and administrative expenses	7,410	7,667
Restructuring and impairment charges	880
Operating loss	(17,093)	(14,516)
Interest expense and deferred financing costs	(296)	(36)
Other income	224	319
Loss before income taxes	(17,165)	(14,233)
Income tax benefit	(2)	(201)
Net loss	(17,163)	(14,032)
Less Net loss attributable to noncontrolling interest in JV	(216)
Net loss attributable to FreightCar America	$ (16,947)	$ (14,032)
Net loss per common share attributable to FreightCar America- basic and diluted	$ (1.29)	$ (1.12)
Weighted average common shares outstanding - basic and diluted	12,366,880	12,337,013

Condensed Consolidated Statements of Comprehensive Loss - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Condensed Consolidated Statements of Comprehensive Loss [Abstract]
Net loss	$ (17,163)	$ (14,032)
Other comprehensive (loss) income net of tax:
Pension and postretirement liability adjustments, net of tax	141	43
Other comprehensive (loss) income	141	43
Comprehensive loss	$ (17,022)	$ (13,989)

Condensed Consolidated Statements of Stockholders' Equity - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid In Capital [Member]	Treasury Stock [Member]	Accumulated Other Comprehensive Loss [Member]	Retained Earnings [Member]	Noncontrolling Interest [Member]	Total
Cumulative effective of adoption of ASC 842					$ 208		$ 208
Balance at Dec. 31, 2018	$ 127	$ 90,593	$ (9,721)	$ (8,188)	120,799		193,610
Balance (Shares) at Dec. 31, 2018	12,731,678		272,030
Net loss					(14,032)		(14,032)
Other comprehensive income				43			43
Restricted stock awards		(5,227)	$ 5,227
Restricted stock awards, shares			146,948
Employee stock settlement			$ (59)				(59)
Employee stock settlement, shares			(7,404)
Forfeiture of restricted stock awards		19	$ (19)
Forfeiture of restricted stock awards, shares			(2,800)
Stock-based compensation recognized		689					689
Balance at Mar. 31, 2019	$ 127	86,074	$ (4,572)	(8,145)	106,975		180,459
Balance (Shares) at Mar. 31, 2019	12,731,678		135,286
Balance at Dec. 31, 2019	$ 127	83,027	$ (989)	(10,780)	45,824	$ (55)	117,154
Balance (Shares) at Dec. 31, 2019	12,731,678		44,855
Net loss					(16,947)	(216)	(17,163)
Other comprehensive income				141			141
Restricted stock awards	$ 6	(6)
Restricted stock awards, shares	587,519
Employee stock settlement			$ (9)				(9)
Employee stock settlement, shares			(5,717)
Forfeiture of restricted stock awards		126	$ (126)
Forfeiture of restricted stock awards, shares			(102,045)
Stock-based compensation recognized		227					227
Balance at Mar. 31, 2020	$ 133	$ 83,374	$ (1,124)	$ (10,639)	$ 28,877	$ (271)	$ 100,350
Balance (Shares) at Mar. 31, 2020	13,319,197		152,617

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Cash flows from operating activities
Net loss	$ (17,163)	$ (14,032)
Adjustments to reconcile net loss to net cash flows used in operating activities:
Non-cash restructuring and impairment charges	312
Depreciation and amortization	3,013	3,206
Amortization expense - right-of-use leased assets	990	3,202
Recognition of deferred income from state and local incentives	(555)	(554)
Stock-based compensation recognized	227	689
Other non-cash items, net	1,868	(736)
Changes in operating assets and liabilities, net of acquisitions:
Accounts receivable	1,273	8,928
Inventories	(17,809)	12,591
Other assets	(1,273)	(2,355)
Accounts and contractual payables	7,521	(4,516)
Accrued payroll and employee benefits	(654)	359
Income taxes receivable/payable	(8)	(200)
Accrued warranty	(312)	1,736
Lease liability	(1,686)	(5,037)
Customer deposits	17,392	(1,719)
Other liabilities	1,051	259
Accrued pension costs and accrued postretirement benefits	(214)	(114)
Net cash flows (used in) provided by operating activities	(6,027)	1,707
Cash flows from investing activities
Purchase of restricted certificates of deposit		(1,117)
Maturity of restricted certificates of deposit	3,769	4,400
Purchase of securities held to maturity		(1,986)
Proceeds from maturity of securities		18,025
Purchase of property, plant and equipment	(3,670)	(760)
Proceeds from sale of property, plant and equipment and railcars available for lease	164
Net cash flows provided by investing activities	263	18,562
Cash flows from financing activities
Employee stock settlement	(9)	(59)
Deferred financing costs		(280)
Net cash flows used in financing activities	(9)	(339)
Net increase (decrease) in cash and cash equivalents	(5,773)	19,930
Cash, cash equivalents and restricted cash equivalents at beginning of period	66,257	45,070
Cash, cash equivalents and restricted cash equivalents at end of period	60,484	65,000
Supplemental cash flow information
Interest paid	143	15
Income tax refunds received
Income tax paid

Description of the Business	3 Months Ended
Description of the Business	Mar. 31, 2020
Description of the Business [Abstract]
Description of the Business	Note 1 – Description of the Business FreightCar America, Inc. (“FreightCar”) operates primarily in North America through its direct and indirect subsidiaries, JAC Operations, Inc., Johnstown America, LLC, Freight Car Services, Inc., JAIX Leasing Company (“JAIX”), FreightCar America Leasing, LLC, FreightCar America Leasing 1, LLC, FreightCar Roanoke, LLC, FreightCar Mauritius Ltd. (“Mauritius”), FreightCar Rail Services, LLC (“FCRS”), FreightCar Short Line, Inc. (“FCSL”), FreightCar Alabama, LLC FreightCar (Shanghai) Trading Co., Ltd, FCAI Holdings, LLC, (“FCAI”), FCA-FASEMEX,LLC, FCA-FASEMEX, S. de R.L., de C.V. and FCA-FASEMEX Enterprise, S. de R.L., de C.V., (herein collectively referred to as the “Company”), and manufactures a wide range of railroad freight cars, supplies railcar parts and leases freight cars. The Company designs and builds high-quality railcars, including coal cars, bulk commodity cars, covered hopper cars, intermodal and non-intermodal flat cars, mill gondola cars, coil steel cars and boxcars. The Company is headquartered in Chicago, Illinois and has facilities in the following locations: Cherokee, Alabama; Grand Island, Nebraska; Johnstown, Pennsylvania; and Shanghai, People’s Republic of China, and construction is underway on a facility in Castaños, Mexico. The Company’s direct and indirect subsidiaries are wholly owned except for the Fasemex entities related to our Mexico operations. The Company and its direct and indirect subsidiaries are all Delaware corporations or Delaware limited liability companies except Mauritius, which is incorporated in Mauritius, FreightCar (Shanghai) Trading Co., Ltd., which is organized in the People’s Republic of China, and FCA-FASEMEX, S. de R.L., de C.V. and FCA-FASEMEX Enterprise, S. de R.L., de C.V. which are organized in Mexico. On September 19, 2019, the Company announced the formation of a joint venture with Fabricaciones y Servicios de México, S.A. de C.V. (“Fasemex”), a Mexican company with operations in both Mexico and the United States. The joint venture will lease a manufacturing facility in Castaños, Mexico in which it will manufacture railcars. Production of railcars at the facility is expected to begin in the second half of 2020. The Company ceased operations at its Roanoke, Virginia manufacturing facility and has vacated the facility as of March 31, 2020.

Basis of Presentation	3 Months Ended
Basis of Presentation	Mar. 31, 2020
Basis of Presentation [Abstract]
Basis of Presentation	Note 2 – Basis of Presentation The accompanying condensed consolidated financial statements include the accounts of FreightCar America, Inc. and subsidiaries. All intercompany accounts and transactions have been eliminated in consolidation. During 2019 the Company entered into a joint venture arrangement with Fasemex to manufacture railcars in Castaños, Mexico, in exchange for a 50% interest in the operation. Under the terms of the joint venture operating agreement, the Company has the right to appoint the majority of the members of the board and management for the joint venture. The Company therefore, has determined that it has the power to direct the activities of the related entities that most significantly impact their economic performance and it also has the right to receive significant benefits and obligation to absorb losses from the operations, and as such, the Company has determined that it is the primary beneficiary of these variable interest entities (“VIEs”). Therefore, these entities are consolidated as VIEs. The Company’s initial commitments under the joint venture include capital contributions of $25,000 over several years through a combination of assets and cash of which $4.7 million has been provided as of March 31, 2020. The total assets of the Mexico operations amount to $4.0 million, consisting primarily of construction in progress as of March 31, 2020. The total liabilities of the Mexico operations amount to $0.2 million as of March 31, 2020. The net loss of the Mexico operations for the three months ended March 31, 2020 is $0.4 million. The noncontrolling minority interest as of March 31, 2020 and net loss attributable to the noncontrolling minority interest for the three months ended March 31, 2020 amounted to $(0.3) million and $(0.2) million, respectively. The foregoing financial information has been prepared in accordance with the accounting principles generally accepted in the United States of America (“GAAP”) and rules and regulations of the U.S. Securities and Exchange Commission (the “SEC”) for interim financial reporting. The preparation of the financial statements in accordance with GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from these estimates. The results of operations for the three months ended March 31, 2020 are not necessarily indicative of the results to be expected for the full year. The accompanying interim financial information is unaudited; however, the Company believes the financial information reflects all adjustments (consisting of items of a normal recurring nature) necessary for a fair presentation of financial position, results of operations and cash flows in conformity with GAAP. The 2019 year-end balance sheet data was derived from the audited financial statements as of December 31, 2019. Certain information and note disclosures normally included in the Company’s annual financial statements prepared in accordance with GAAP have been condensed or omitted. These interim financial statements should be read in conjunction with the audited financial statements contained in the Company’s annual report on Form 10-K for the year ended December 31, 2019.

Recent Accounting Pronouncements	3 Months Ended
Recent Accounting Pronouncements	Mar. 31, 2020
Recent Accounting Pronouncements [Abstract]
Recent Accounting Pronouncements	Note 3 – Recent Accounting Pronouncements In March 2020, the Financial Accounting Standards Board (the “FASB”) issued Accounting Standards Update (“ASU”) 2020-04, Reference Rate Reform, which provides companies with optional guidance, including expedients and exceptions for applying generally accepted accounting principles to contracts and other transactions affected by reference rate reform, such as the London Interbank Offered Rate (LIBOR). This new standard was effective upon issuance and generally can be applied to applicable contract modifications through December 31, 2022. The Company is currently evaluating the impact of ASU 2020-04 on its consolidated financial statements. In August 2018, the FASB ASU 2018-15, Intangibles – Goodwill and Other – Internal-Use Software, which requires capitalization of certain implementation costs incurred in a cloud computing arrangement that is a service contract. ASU 2018-15 is effective for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years. Adoption of this standard on January 1, 2020 did not have a material impact on the Company’s consolidated financial statements. In August 2018, the FASB issued ASU 2018-14, Compensation – Retirement Benefits – Defined Benefit Plans – General, which modifies the disclosure requirements for defined benefit and other postretirement plans. ASU 2018-14 eliminates certain disclosures related to accumulated other comprehensive income, plan assets, related parties and the effects of interest rate basis point changes on assumed health care costs, and adds disclosures to address significant gains and losses related to changes in benefit obligations. ASU 2018-14 also clarifies disclosure requirements for projected benefit and accumulated benefit obligations. ASU 2018-14 is effective for fiscal years ending after December 15, 2020. Early adoption is permitted. Adoption on a retrospective basis for all periods presented is required. The Company is currently assessing the impact of this standard on its consolidated financial statements and related disclosures.

Leases

3 Months Ended

Mar. 31, 2020

Leases [Abstract]

Leases

Note 4 – Leases

The Company determines if an arrangement is a lease at inception of a contract. Substantially all of the Company’s leases are operating leases. A significant portion of the Company’s operating lease portfolio includes manufacturing sites, component warehouses and corporate offices. The remaining lease terms on the majority of the Company’s leases is between 2.5 to 8 years, some of which include options to extend the lease terms. Leases with an initial term of 12 months or less are not recorded on the condensed consolidated balance sheet. Operating lease right of use (“ROU”) assets are presented within long term assets, the current portion of operating lease liabilities is presented within current liabilities and the non-current portion of operating lease liabilities are presented within long term liabilities on the condensed consolidated balance sheet.

ROU assets represent the Company’s right to use an underlying asset during the lease term and the lease liabilities represent the Company’s obligation to make the lease payments arising during the lease. ROU assets and liabilities are recognized at commencement date based on the net present value of fixed lease payments over the lease term. The Company’s lease term includes options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. As most of the Company’s operating leases do not provide an implicit rate, the Company uses its incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. Operating lease expense is recognized on a straight-line basis over the lease term.

The components of the lease costs were as follows:


	Three Months Ended March 31, 2020
Operating lease costs:
Fixed	$ 3,082
Short-term	239
Total lease cost	$ 3,321


Supplemental balance sheet information related to leases were as follows:
	March 31, 2020
Operating leases:
Right of use assets	$ 55,517

Lease liabilities:
Lease liability, current	$ 14,932
Lease liability, long-term	52,108
Total operating lease liabilities	$ 67,040


Supplemental cash flow information is as follows:
	Three Months Ended March 31, 2020
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$ 4,571
Total	$ 4,571

Right of use assets obtained in exchange for new lease obligations:
Operating leases	$ 1,326
Total	$ 1,326


The aggregate future lease payments for operating leases as of March 31, 2020 are as follows:
	Operating leases
2020	13,172
2021	17,411
2022	10,205
2023	9,074
2024	8,332
Thereafter	18,039
Total lease payments	76,234
Less: interest	(9,194)
Total	$ 67,040


The aggregate future lease payments for operating leases as of December 31, 2019 were as follows:
	Operating leases
2020	17,743
2021	17,200
2022	9,969
2023	8,832
2024	8,082
Thereafter	16,164
Total lease payments	77,990
Less: interest	(9,263)
Total	$ 68,726



Weighted-average remaining lease term (years)
Operating leases	7.5
Weighted-average discount rate
Operating leases	4.5%

On February 26, 2019, the Company entered into an Amendment to its lease of the Shoals, Alabama manufacturing facility to extend the initial term thereof from December 31, 2021 to December 31, 2026, with two five-year extension terms thereafter through December 31, 2031 and December 31, 2036, at the Company’s option. In addition, the Company will vacate up to 40% of the manufacturing facility on or before December 31, 2021 with the base rent payable to the Landlord reduced on proportional basis. The Company accounted for the amendment as a modification of the lease, resulting in a non-cash increase to lease liability and right of use asset of $32,079 during the first quarter of 2019. The Company concluded that the initial term through December 31, 2026 would be included in the measurement of lease liabilities as of the modification date. The Company has concluded that the options for extensions beyond that date are not reasonably certain of exercise, and have been excluded from the measurement of lease liabilities.

During 2019, the Company entered into a lease agreement of new office space for which the Company took possession on February 1, 2020. The new lease arrangement requires total minimum lease payments of approximately $3,000 over 11.5 years.

Revenue Recognition

3 Months Ended

Mar. 31, 2020

Revenue Recognition [Abstract]

Revenue Recognition

Note 5 – Revenue Recognition

The following table disaggregates the Company’s revenues by major source:



	Three months ended
	March 31,
		2020		2019

Railcar sales	$	1,526	$	65,944
Parts sales		2,213		3,064
Other sales		-		19
Revenues from contracts with customers		3,739		69,027
Leasing revenues		1,458		1,681
Total revenues	$	5,197	$	70,708

Contract Balances and Accounts Receivable

Accounts receivable payments for railcar sales are typically due within 5 to 10 business days of invoicing, while payments from parts sales are typically due within 30 to 45 business days of invoicing. The Company has not experienced significant historical credit losses.

Contract assets represent the Company’s rights to consideration for performance obligations that have been satisfied but for which the terms of the contract do not permit billing at the reporting date. The Company has no contract assets as of March 31, 2020. The Company may receive cash payments from customers in advance of the Company satisfying performance obligations under its sales contracts resulting in deferred revenue or customer deposits, which are considered contract liabilities. Deferred revenue and customer deposits are classified as either current or long-term in the Consolidated Balance Sheet based on the timing of when the Company expects to recognize the related revenue. Deferred revenue and customer deposits included in customer deposits, other current liabilities and other long-term liabilities in the Company’s Condensed Consolidated Balance Sheet were $24,280 and $5,607 as of March 31, 2020 and December 31, 2019, respectively.

Performance Obligations

The Company is electing not to disclose the value of the remaining unsatisfied performance obligation with a duration of one year or less as permitted by ASU 2014-09, Revenue from Contracts with Customers. The Company had remaining unsatisfied performance obligations as of March 31, 2020 with expected duration of greater than one year of $95,889.

Segment Information

3 Months Ended

Mar. 31, 2020

Segment Information [Abstract]

Segment Information

Note 6 – Segment Information

The Company’s operations comprise two operating segments, Manufacturing and Parts, and one reportable segment, Manufacturing. The Company’s Manufacturing segment includes new railcar manufacturing, used railcar sales, railcar leasing and major railcar rebuilds. The Company’s Parts operating segment is not significant for reporting purposes and has been combined with corporate and other non-operating activities as Corporate and Other.

Segment operating income is an internal performance measure used by the Company’s Chief Operating Decision Maker to assess the performance of each segment in a given period. Segment operating income includes all external revenues attributable to the segments as well as operating costs and income that management believes are directly attributable to the current production of goods and services. The Company’s management reporting package does not include interest revenue, interest expense or income taxes allocated to individual segments and these items are not considered as a component of segment operating income. Segment assets represent operating assets and exclude intersegment accounts, deferred tax assets and income tax receivables. The Company does not allocate cash and cash equivalents and restricted cash and restricted cash equivalents to its operating segments as the Company’s treasury function is managed at the corporate level. Intersegment revenues were not material in any period presented.


	Three Months Ended
	March 31,
	2020		2019
Revenues:
Manufacturing	$	2,940	$	67,595
Corporate and Other		2,257		3,113
Consolidated revenues	$	5,197	$	70,708

Operating (loss) income:
Manufacturing (1)	$	(11,800)	$	(9,637)
Corporate and Other		(5,293)		(4,879)
Consolidated operating loss		(17,093)		(14,516)
Consolidated interest expense and deferred financing costs		(296)		(36)
Consolidated other income		224		319
Consolidated loss before income taxes	$	(17,165)	$	(14,233)

Depreciation and amortization:
Manufacturing	$	2,795	$	3,013
Corporate and Other		218		184
Consolidated depreciation and amortization	$	3,013	$	3,197

Capital expenditures:
Manufacturing	$	2,920	$	535
Corporate and Other		750		225
Consolidated capital expenditures	$	3,670	$	760

(1) Results for the three months ended March 31, 2020 include restructuring and impairment charges of $880.


	March 31,		December 31,
	2020		2019
Assets:
Manufacturing	$	169,154	$	156,859
Corporate and Other		80,929		87,329
Total operating assets		250,083		244,188
Consolidated income taxes receivable		1,022		1,014
Consolidated deferred income taxes, long-term		(3)		-
Consolidated assets	$	251,102	$	245,202



Geographic Information

		Revenues				Long Lived Assets(a)
		Three Months Ended
		March 31,				March 31,		December 31,
		2020		2019		2020		2019
United States	$	5,197	$	70,708	$	130,008	$	132,825
Mexico (b)		-		-		3,441		1,146
Total	$	5,197	$	70,708	$	133,449	$	133,971

(a) Long lived assets include Net property plant and equipment, Railcars available for lease, and ROU Assets.
(b) Mexico operations are included in manufacturing segment.

Fair Value Measurements

3 Months Ended

Mar. 31, 2020

Fair Value Measurements [Abstract]

Fair Value Measurements

Note 7 – Fair Value Measurements

The following table sets forth by level within the fair value hierarchy the Company’s financial assets that were recorded at fair value on a recurring basis and the Company’s non-financial assets that were recorded at fair value on a non-recurring basis.



Recurring Fair Value Measurements		As of March 31, 2020
		Level 1		Level 2		Level 3		Total
ASSETS:
Cash equivalents and restricted cash equivalents	$	8,156	$	-	$	-	$	8,156
Escrow receivable	$	-	$	-	$	930	$	930


Recurring Fair Value Measurements		As of December 31, 2019
		Level 1		Level 2		Level 3		Total
ASSETS:
Cash equivalents and restricted cash equivalents	$	4,580	$	-	$	-	$	4,580
Restricted certificates of deposit	$	3,769	$	-	$	-	$	3,769
Escrow receivable	$	-	$	-	$	930	$	930

The sale of the Company’s railcar repair and maintenance services business on September 30, 2015 resulted in $1,960 of the aggregate purchase price being placed into escrow in order to secure the indemnification obligations of FCRS and FCSL. The fair market value of the remaining escrow receivable above represents the escrow balance of $980 as of each of March 31, 2020 and December 31, 2019, net of the fair value of the indemnification obligations, which was estimated using the discounted probability-weighted cash flow method.

- Definition

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

+ References + Details

Restricted Cash

3 Months Ended

Mar. 31, 2020

Restricted Cash [Abstract]

Restricted Cash

Note 8 – Restricted Cash

The Company establishes restricted cash balances when required by customer contracts and to collateralize standby letters of credit. The carrying value of restricted cash approximates fair value.

The Company’s restricted cash balances are as follows:


		March 31,		December 31,
	2020		2019

Restricted cash from customer deposit	$	11,201	$	-
Restricted cash to collateralize standby letters of credit		203		-
Total restricted cash	$	11,404	$	-

Inventories

3 Months Ended

Mar. 31, 2020

Inventories [Abstract]

Inventories

Note 9 – Inventories

Inventories, net of reserve for excess and obsolete items, consist of the following:



		March 31,		December 31,
	2020		2019

Work in process	$	35,474	$	19,742
Finished new railcars		166		-
Parts inventory		5,481		5,350
Total inventories, net	$	41,121	$	25,092

Inventory on the Company’s Condensed Consolidated Balance Sheets includes reserves of $7,413 and $5,633 relating to excess or slow-moving inventory and lower of cost or net realizable value for parts and work in process at March 31, 2020 and December 31, 2019, respectively.

Revolving Credit Facilities	3 Months Ended
Revolving Credit Facilities	Mar. 31, 2020
Revolving Credit Facilities [Abstract]
Revolving Credit Facilities	Note 10 – Revolving Credit Facilities BMO Credit Agreement On April 12, 2019, the Company entered into a Credit and Security Agreement (the “BMO Credit Agreement”) by and among the Company and certain of its subsidiaries, as borrowers and guarantors (together with the Company, the “Borrowers”), and BMO Harris Bank N.A., as lender (“BMO”). Pursuant to the BMO Credit Agreement, BMO extended an asset-backed credit facility, in the maximum aggregate principal amount of up to $50,000, consisting of revolving loans and a sub-facility for letters of credit not to exceed the lesser of $10,000 and the amount of the revolving credit facility. The BMO Credit Agreement has a term ending on April 12, 2024. Revolving loans outstanding thereunder will bear interest, at the Borrowers’ option and subject to the provisions of the BMO Credit Agreement, at Base Rate (as defined in the BMO Credit Agreement) or LIBOR Rate (as defined in the BMO Credit Agreement) plus the Applicable Margin for each such interest rate set forth in the BMO Credit Agreement. The BMO Credit Agreement provides for a revolving credit facility with maximum availability of $42,500, subject to borrowing base requirements set forth in the BMO Credit Agreement. The maximum availability under the BMO Credit Agreement is determined by a formula and may fluctuate depending on the value of the borrowing base included in such formula at the time of determination. On February 21, 2020, the Company, certain of its subsidiaries, as borrowers and guarantors, and BMO, amended the BMO Credit Agreement, to, among other things, increase the borrowing base during the period commencing February 21, 2020 until May 15, 2020 by the lesser of (i) 100% of qualified unrestricted cash and (ii) $4,000. The BMO Credit Agreement has both affirmative and negative covenants, including, without limitation, limitations on indebtedness, liens and investments. The BMO Credit Agreement also provides for customary events of default. Borrowings under the BMO Credit Agreement are collateralized by substantially all of the Borrowers’ assets. As of March 31, 2020, the Company had no borrowings under the BMO credit facility and $7,750 available for borrowing under the BMO credit facility. M&T Credit Agreement On April 16, 2019, FreightCar America Leasing 1, LLC, an indirect wholly-owned subsidiary of the Company (“Freightcar Leasing Borrower”), entered into a Credit Agreement (the “M&T Credit Agreement”) with M & T Bank, N.A., as lender (“M&T”). Pursuant to the M&T Credit Agreement, M&T extended a revolving credit facility to Freightcar Leasing Borrower in an aggregate amount of up to $40,000 for the purpose of financing railcars which will be leased to third parties. Freightcar Leasing Borrower also entered into a Security Agreement on April 16, 2019 (the “M&T Security Agreement”) pursuant to which it granted a security interest in all of its assets to M&T to secure its obligations under the M&T Credit Agreement. On April 16, 2019, FreightCar America Leasing, LLC, a wholly-owned subsidiary of the Company and parent of Freightcar Leasing Borrower (“Freightcar Leasing Guarantor”), entered into (i) a Guaranty Agreement (the “M&T Guaranty Agreement”) pursuant to which Freightcar Leasing Guarantor guaranties the repayment and performance of certain obligations of Freightcar Leasing Borrower and (ii) a Pledge Agreement (the “M&T Pledge Agreement”) pursuant to which Freightcar Leasing Guarantor pledged all of the equity of Freightcar Leasing Borrower held by Freightcar Leasing Guarantor. The loans under the M&T Credit Agreement are non-recourse to the assets of the Company or its subsidiaries other than the assets of Freightcar Leasing Borrower and Freightcar Leasing Guarantor. The M&T Credit Agreement has a term ending on April 16, 2021. Loans outstanding thereunder will bear interest, accrued daily, at the Adjusted LIBOR Rate (as defined in the M&T Credit Agreement) or the Adjusted Base Rate (as defined in the M&T Credit Agreement). The M&T Credit Agreement has both affirmative and negative covenants, including, without limitation, maintaining an Interest Coverage Ratio (as defined in the M&T Credit Agreement) of not less than 1.25:1.00, measured quarterly, and limitations on indebtedness, loans, liens and investments. The M&T Credit Agreement also provides for customary events of default. As of March 31, 2020, FreightCar Leasing Borrower had $10,200 in outstanding debt under the M&T Credit Agreement which was collateralized by leased railcars with a carrying value of $16,352. As of March 31, 2020, the interest rate on outstanding debt under the M&T Credit Agreement was 3.05% representing the 90 day LIBOR plus 2.05%.

Accumulated Other Comprehensive Income (Loss)

3 Months Ended

Mar. 31, 2020

Accumulated Other Comprehensive Income (Loss) [Abstract]

Accumulated Other Comprehensive Income (Loss)

Note 11 – Accumulated Other Comprehensive Income (Loss)

The changes in accumulated other comprehensive income (loss) consist of the following:



	Pre-Tax	Tax	After-Tax
Three months ended March 31, 2020
Pension liability activity:
Reclassification adjustment for amortization of net loss (pre-tax other income (expense))	$ 140	$ -	$ 140
	$ 140	$ -	$ 140



	Pre-Tax	Tax	After-Tax
Three months ended March 31, 2019
Pension liability activity:
Reclassification adjustment for amortization of net loss (pre-tax other income (expense))	$ 137	$ -	$ 137
Postretirement liability activity:
Reclassification adjustment for amortization of net gain (pre-tax other income (expense))	(97)	-	(97)
Reclassification adjustment for amortization of prior service cost (pre-tax other income (expense))	3	-	3
	$ 43	$ -	$ 43

The components of accumulated other comprehensive loss consist of the following:


	March 31,	December 31,
	2020	2019
Unrecognized pension cost, net of tax of $6,282 and $6,282, respectively	$ (10,639)	$ (10,780)
	$ (10,639)	$ (10,780)

Stock-Based Compensation

3 Months Ended

Mar. 31, 2020

Stock-Based Compensation [Abstract]

Stock-Based Compensation

Note 12 – Stock-Based Compensation

Total stock-based compensation was $227 and $689 for the three months ended March 31, 2020 and 2019, respectively. As of March 31, 2020, there was $1,845 of unearned compensation expense related to restricted stock awards, which will be recognized over the remaining weighed average requisite service period of 27 months. As of March 31, 2020, there was $12 of unearned compensation related to performance stock options, which will be recognized over the remaining weighted average derived service period of 3 months. As of March 31, 2020, there was $478 of unearned compensation related to time-vested stock options, which will be recognized over the remaining requisite service period of 20 months.

During the three months ended March 31, 2020, the Company granted 1,119,464 cash settled stock appreciation rights to certain employees of which 78,661 were forfeited during 2020 and 1,040,803 remain outstanding as of March 31, 2020. Each stock appreciation right represents the right to receive a payment measured by the increase in the fair market value of one share of the Company’s stock from the date of grant of the stock appreciation right to the date of exercise of the stock appreciation right. The cash settled stock appreciation rights vest ratably over three years and have a contractual life of 10 years. Cash settled stock appreciation rights are classified as liabilities. The Company measures the fair value of cash settled stock appreciation rights using the Black-Scholes option valuation model and remeasures the fair value of the award each reporting period until the award is settled. Compensation cost for cash settled stock appreciation rights is trued up each reporting period for changes in fair value pro-rated for the portion of the requisite service period rendered. Once vested the Company immediately recognizes compensation cost for any changes in fair value of cash settled stock appreciation rights until settlement. The estimated fair value of the cash settled stock appreciation rights as of March 31, 2020 was $325. Stock-based compensation for cash settled stock appreciation rights for the three months ended March 31, 2020 was not material.

The fair value of cash settled stock appreciation rights as of March 31, 2020 was estimated using the Black-Scholes option valuation model with the following assumptions:


				Expected	Risk Free
			Expected	Dividend	Interest	Fair Value
Grant Year	Grant Date	Expected Life	Volatility	Yield	Rate	Per Award

2020	1/24/2020	6 years	52.12%	0.00%	0.44%	$0.31
2020	3/9/2020	6 years	52.12%	0.00%	0.44%	$0.35

Employee Benefit Plans

3 Months Ended

Mar. 31, 2020

Employee Benefit Plans [Abstract]

Employee Benefit Plans

Note 13 – Employee Benefit Plans

The Company has a qualified, defined benefit pension plan that was established to provide benefits to certain employees. The plan is frozen and participants are no longer accruing benefits. Generally, contributions to the plan are not less than the minimum amounts required under the Employee Retirement Income Security Act of 1974, as amended (“ERISA”), and not more than the maximum amount that can be deducted for federal income tax purposes. The plan assets are held by an independent trustee and consist primarily of equity and fixed income securities.

The Company also provided certain postretirement health care benefits for certain of its salaried retired employees. Generally, employees became eligible for health care benefits if they retired after attaining specified age and service requirements. These benefits were subject to deductibles, co-payment provisions and other limitations. On October 15, 2019, the Company notified retirees and affected active employees that it would terminate medical benefits offered to retirees of the Company and their dependents effective January 1, 2020. The retiree benefits that were terminated include medical insurance and vison insurance that were offered under the FreightCar America, Inc. Health and Welfare Plan.

The components of net periodic benefit cost (benefit) for the three months ended March 31, 2020 and 2019, are as follows:



	Three Months Ended
	March 31,
Pension Benefits	2020		2019
Interest cost	$	358	$	466
Expected return on plan assets		(609)		(555)
Amortization of unrecognized net loss		140		137
	$	(111)	$	48



	Three Months Ended
	March 31,
Postretirement Benefit Plan	2020		2019
Service cost	$	-	$	5
Interest cost		-		45
Amortization of prior service cost		-		4
Amortization of unrecognized net (gain) loss		-		(97)
	$	-	$	(43)

The Company made no contributions to the Company’s defined benefit pension plan for each of the three months ended March 31, 2020 and 2019. The Company expects to make no contributions to its pension plan in 2020.

Due to the plan termination the Company made no postretirement benefit plan contributions during the three months ended March 31, 2020. The Company made contributions to the Company’s postretirement benefit plan for salaried retirees of $118 for the three months ended March 31, 2019.

The Company also maintains qualified defined contribution plans, which provide benefits to employees based on employee contributions and employee earnings with discretionary contributions allowed. Expenses related to these plans were $20 and $371 for the three months ended March 31, 2020 and 2019, respectively. Effective January 1, 2020, the Company suspended the employer contribution to its defined contribution plans.

Contingencies	3 Months Ended
Contingencies	Mar. 31, 2020
Contingencies [Abstract]
Contingencies	Note 14 – Contingencies The Company is involved in various warranty and repair claims and, in certain cases, related pending and threatened legal proceedings with its customers in the normal course of business. In the opinion of management, the Company’s potential losses in excess of the accrued warranty and legal provisions, if any, are not expected to be material to the Company’s consolidated financial condition, results of operations or cash flows. The Company received cash payments of $15,733 and $1,410 during 2015 and 2017, respectively, for Alabama state and local incentives related to its capital investment and employment levels at its Cherokee, Alabama (“Shoals”) facility. Under the incentive agreements a certain portion of the incentives may be repayable by the Company if targeted levels of employment are not maintained for a period of up to six years from the date of the incentive. In the event that employment levels drop below the minimum targeted levels of employment and any portion of the incentives is required to be paid back, the amount is unlikely to exceed the deferred liability balance of $7,496 as of March 31, 2020. As part of a settlement agreement reached with one of its customers during 2019, the Company agreed to pay $7,500 to settle all claims related to a prior year’s commercial dispute. During 2019, the Company paid $3,500 of the settlement amount and the remaining $4,000 will be paid over a period of three years, or on an accelerated basis in the event both parties agree to accelerate delivery of railcars currently in the backlog. In addition to the foregoing, the Company is involved in certain other pending and threatened legal proceedings, including commercial disputes and workers’ compensation and employee matters arising out of the conduct of its business. While the ultimate outcome of these other legal proceedings cannot be determined at this time, it is the opinion of management that the resolution of these other actions will not have a material adverse effect on the Company’s financial condition, results of operations or cash flows.

Earnings Per Share

3 Months Ended

Mar. 31, 2020

Earnings Per Share [Abstract]

Earnings Per Share

Note 15 – Earnings Per Share

Shares used in the computation of the Company’s basic and diluted earnings per common share are reconciled as follows:



	Three Months Ended March 31,
	2020	2019

Weighted average common shares outstanding	12,366,880	12,337,013
Dilutive effect of employee stock options and nonvested share awards	-	-
Weighted average diluted common shares outstanding	12,366,880	12,337,013

Weighted average diluted common shares outstanding include the incremental shares that would be issued upon the assumed exercise of stock options and the assumed vesting of nonvested share awards. For the three months ended March 31, 2020 and 2019, 1,039,850 and 628,912 shares, respectively, were not included in the weighted average common shares outstanding calculation as they were anti-dilutive.

Restructuring and Impairment Charges

3 Months Ended

Mar. 31, 2020

Restructuring and Impairment Charges [Abstract]

Restructuring and Impairment Charges

Note 16 – Restructuring and Impairment Charges

On July 22, 2019, the Company announced its intention to close its Roanoke, Virginia manufacturing facility as part of its “Back to Basics” strategy. The Company ceased operations at the facility as of November 29, 2019. The Company terminated its leases for the facility effective as of March 31, 2020. Restructuring and impairment charges of $3,295 and a lease termination gain of $2,224 related to the plant closure were recorded during 2019. Restructuring and impairment charges related to the plant closure primarily include non-cash impairment charges for property, plant and equipment at the Roanoke facility and employee severance and retention charges.

Restructuring and impairment charges are reported as a separate line item on the Company’s condensed consolidated statements of operations for the three months ended March 31, 2020 and are detailed below:


		Three Months
		Ended
		March 31,
		2020

Loss on disposal of machinery and equipment	$	438
Employee severance and retention		(4)
Other charges related to facility closure		446
Total restructuring and impairment costs	$	880

There were no restructuring and impairment charges for the three months ended March 31, 2019.



	Accrued as of December 31, 2019		Cash Charges		Non-cash charges		Cash payments		Accrued as of March 31, 2020

Loss on disposal of machinery and equipment	$	-	$	-	$	438	$	-	$	-
Employee severance and retention		647		(4)		-		(612)		31
Other charges related to facility closure		359		567		(120)		(848)		78
Total restructuring and impairment costs	$	1,006	$	563	$	318	$	(1,460)	$	109

Subsequent Event	3 Months Ended
Subsequent Event	Mar. 31, 2020
Subsequent Event [Abstract]
Subsequent Event	Note 17 – Subsequent Event The COVID-19 pandemic continues to create a general disruption across the world economy. The United States government and the Mexico Federal Ministry of Health and Federal Ministry of Communications and Transportation cited the railcar industry as critical to the United States and Mexico’s response efforts to the pandemic. On April 16, 2020, the Company received approximately $10,000 (the “PPP Loan”) from BMO Harris Bank N.A., the Company’s existing lender under the BMO Credit Agreement, pursuant to the Paycheck Protection Program of the CARES Act. The Company intends to use all proceeds from the PPP Loan to retain employees, maintain payroll and make lease and utility payments to support business continuity throughout the COVID-19 pandemic, which amounts are intended to be eligible for forgiveness, subject to the provisions of the CARES Act. On April 14, 2020, the Company, certain of its subsidiaries, as borrowers and guarantors, and BMO, amended the BMO Credit Agreement, to add CARES Act covenants related to the Company’s PPP Loan.

Basis of Presentation (Policy)	3 Months Ended
Basis of Presentation (Policy)	Mar. 31, 2020
Basis of Presentation [Abstract]
Basis of Presentation	The accompanying condensed consolidated financial statements include the accounts of FreightCar America, Inc. and subsidiaries. All intercompany accounts and transactions have been eliminated in consolidation. During 2019 the Company entered into a joint venture arrangement with Fasemex to manufacture railcars in Castaños, Mexico, in exchange for a 50% interest in the operation. Under the terms of the joint venture operating agreement, the Company has the right to appoint the majority of the members of the board and management for the joint venture. The Company therefore, has determined that it has the power to direct the activities of the related entities that most significantly impact their economic performance and it also has the right to receive significant benefits and obligation to absorb losses from the operations, and as such, the Company has determined that it is the primary beneficiary of these variable interest entities (“VIEs”). Therefore, these entities are consolidated as VIEs. The Company’s initial commitments under the joint venture include capital contributions of $25,000 over several years through a combination of assets and cash of which $4.7 million has been provided as of March 31, 2020. The total assets of the Mexico operations amount to $4.0 million, consisting primarily of construction in progress as of March 31, 2020. The total liabilities of the Mexico operations amount to $0.2 million as of March 31, 2020. The net loss of the Mexico operations for the three months ended March 31, 2020 is $0.4 million. The noncontrolling minority interest as of March 31, 2020 and net loss attributable to the noncontrolling minority interest for the three months ended March 31, 2020 amounted to $(0.3) million and $(0.2) million, respectively. The foregoing financial information has been prepared in accordance with the accounting principles generally accepted in the United States of America (“GAAP”) and rules and regulations of the U.S. Securities and Exchange Commission (the “SEC”) for interim financial reporting. The preparation of the financial statements in accordance with GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from these estimates. The results of operations for the three months ended March 31, 2020 are not necessarily indicative of the results to be expected for the full year. The accompanying interim financial information is unaudited; however, the Company believes the financial information reflects all adjustments (consisting of items of a normal recurring nature) necessary for a fair presentation of financial position, results of operations and cash flows in conformity with GAAP. The 2019 year-end balance sheet data was derived from the audited financial statements as of December 31, 2019. Certain information and note disclosures normally included in the Company’s annual financial statements prepared in accordance with GAAP have been condensed or omitted. These interim financial statements should be read in conjunction with the audited financial statements contained in the Company’s annual report on Form 10-K for the year ended December 31, 2019.

Leases (Tables)

3 Months Ended

Mar. 31, 2020

Leases [Abstract]

Components of Lease Cost


	Three Months Ended March 31, 2020
Operating lease costs:
Fixed	$ 3,082
Short-term	239
Total lease cost	$ 3,321

Supplemental Balance Sheet Information


Supplemental balance sheet information related to leases were as follows:
	March 31, 2020
Operating leases:
Right of use assets	$ 55,517

Lease liabilities:
Lease liability, current	$ 14,932
Lease liability, long-term	52,108
Total operating lease liabilities	$ 67,040

Supplemental Cash Flow Information


Supplemental cash flow information is as follows:
	Three Months Ended March 31, 2020
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$ 4,571
Total	$ 4,571

Right of use assets obtained in exchange for new lease obligations:
Operating leases	$ 1,326
Total	$ 1,326

Aggregate Future Operating Lease Payments


The aggregate future lease payments for operating leases as of March 31, 2020 are as follows:
	Operating leases
2020	13,172
2021	17,411
2022	10,205
2023	9,074
2024	8,332
Thereafter	18,039
Total lease payments	76,234
Less: interest	(9,194)
Total	$ 67,040


The aggregate future lease payments for operating leases as of December 31, 2019 were as follows:
	Operating leases
2020	17,743
2021	17,200
2022	9,969
2023	8,832
2024	8,082
Thereafter	16,164
Total lease payments	77,990
Less: interest	(9,263)
Total	$ 68,726

Operating Lease Information



Weighted-average remaining lease term (years)
Operating leases	7.5
Weighted-average discount rate
Operating leases	4.5%

Revenue Recognition (Tables)

3 Months Ended

Mar. 31, 2020

Revenue Recognition [Abstract]

Schedule of Revenue Recognition



	Three months ended
	March 31,
		2020		2019

Railcar sales	$	1,526	$	65,944
Parts sales		2,213		3,064
Other sales		-		19
Revenues from contracts with customers		3,739		69,027
Leasing revenues		1,458		1,681
Total revenues	$	5,197	$	70,708

Segment Information (Tables)

3 Months Ended

Mar. 31, 2020

Segment Information [Abstract]

Schedule of Segment Reporting Information, by Segment


	Three Months Ended
	March 31,
	2020		2019
Revenues:
Manufacturing	$	2,940	$	67,595
Corporate and Other		2,257		3,113
Consolidated revenues	$	5,197	$	70,708

Operating (loss) income:
Manufacturing (1)	$	(11,800)	$	(9,637)
Corporate and Other		(5,293)		(4,879)
Consolidated operating loss		(17,093)		(14,516)
Consolidated interest expense and deferred financing costs		(296)		(36)
Consolidated other income		224		319
Consolidated loss before income taxes	$	(17,165)	$	(14,233)

Depreciation and amortization:
Manufacturing	$	2,795	$	3,013
Corporate and Other		218		184
Consolidated depreciation and amortization	$	3,013	$	3,197

Capital expenditures:
Manufacturing	$	2,920	$	535
Corporate and Other		750		225
Consolidated capital expenditures	$	3,670	$	760

(1) Results for the three months ended March 31, 2020 include restructuring and impairment charges of $880.

Reconciliation of Assets From Segment to Consolidated


	March 31,		December 31,
	2020		2019
Assets:
Manufacturing	$	169,154	$	156,859
Corporate and Other		80,929		87,329
Total operating assets		250,083		244,188
Consolidated income taxes receivable		1,022		1,014
Consolidated deferred income taxes, long-term		(3)		-
Consolidated assets	$	251,102	$	245,202

Geographic Information



Geographic Information

		Revenues				Long Lived Assets(a)
		Three Months Ended
		March 31,				March 31,		December 31,
		2020		2019		2020		2019
United States	$	5,197	$	70,708	$	130,008	$	132,825
Mexico (b)		-		-		3,441		1,146
Total	$	5,197	$	70,708	$	133,449	$	133,971

(a) Long lived assets include Net property plant and equipment, Railcars available for lease, and ROU Assets.
(b) Mexico operations are included in manufacturing segment.

Fair Value Measurements (Tables)

3 Months Ended

Mar. 31, 2020

Fair Value Measurements [Abstract]

Fair Value, Assets Measured on Recurring Basis



Recurring Fair Value Measurements		As of March 31, 2020
		Level 1		Level 2		Level 3		Total
ASSETS:
Cash equivalents and restricted cash equivalents	$	8,156	$	-	$	-	$	8,156
Escrow receivable	$	-	$	-	$	930	$	930


Recurring Fair Value Measurements		As of December 31, 2019
		Level 1		Level 2		Level 3		Total
ASSETS:
Cash equivalents and restricted cash equivalents	$	4,580	$	-	$	-	$	4,580
Restricted certificates of deposit	$	3,769	$	-	$	-	$	3,769
Escrow receivable	$	-	$	-	$	930	$	930

Restricted Cash (Tables)

3 Months Ended

Mar. 31, 2020

Restricted Cash [Abstract]

Restricted Cash


		March 31,		December 31,
	2020		2019

Restricted cash from customer deposit	$	11,201	$	-
Restricted cash to collateralize standby letters of credit		203		-
Total restricted cash	$	11,404	$	-

Inventories (Tables)

3 Months Ended

Mar. 31, 2020

Inventories [Abstract]

Schedule of Inventory Current



		March 31,		December 31,
	2020		2019

Work in process	$	35,474	$	19,742
Finished new railcars		166		-
Parts inventory		5,481		5,350
Total inventories, net	$	41,121	$	25,092

Accumulated Other Comprehensive Income (Loss) (Tables)

3 Months Ended

Mar. 31, 2020

Accumulated Other Comprehensive Income (Loss) [Abstract]

Schedule of Changes in Accumulated Other Comprehensive Income (Loss)



	Pre-Tax	Tax	After-Tax
Three months ended March 31, 2020
Pension liability activity:
Reclassification adjustment for amortization of net loss (pre-tax other income (expense))	$ 140	$ -	$ 140
	$ 140	$ -	$ 140



	Pre-Tax	Tax	After-Tax
Three months ended March 31, 2019
Pension liability activity:
Reclassification adjustment for amortization of net loss (pre-tax other income (expense))	$ 137	$ -	$ 137
Postretirement liability activity:
Reclassification adjustment for amortization of net gain (pre-tax other income (expense))	(97)	-	(97)
Reclassification adjustment for amortization of prior service cost (pre-tax other income (expense))	3	-	3
	$ 43	$ -	$ 43

Components of Accumulated Other Comprehensive Income (Loss)


	March 31,	December 31,
	2020	2019
Unrecognized pension cost, net of tax of $6,282 and $6,282, respectively	$ (10,639)	$ (10,780)
	$ (10,639)	$ (10,780)

Stock-Based Compensation (Tables)

3 Months Ended

Mar. 31, 2020

Stock-Based Compensation [Abstract]

Valuation Assumptions


				Expected	Risk Free
			Expected	Dividend	Interest	Fair Value
Grant Year	Grant Date	Expected Life	Volatility	Yield	Rate	Per Award

2020	1/24/2020	6 years	52.12%	0.00%	0.44%	$0.31
2020	3/9/2020	6 years	52.12%	0.00%	0.44%	$0.35

Employee Benefit Plans (Tables)

3 Months Ended

Mar. 31, 2020

Pension Benefits [Member]

Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]

Components of Net Periodic Benefit Cost



	Three Months Ended
	March 31,
Pension Benefits	2020		2019
Interest cost	$	358	$	466
Expected return on plan assets		(609)		(555)
Amortization of unrecognized net loss		140		137
	$	(111)	$	48

Postretirement Benefit Plan [Member]

Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]

Components of Net Periodic Benefit Cost



	Three Months Ended
	March 31,
Postretirement Benefit Plan	2020		2019
Service cost	$	-	$	5
Interest cost		-		45
Amortization of prior service cost		-		4
Amortization of unrecognized net (gain) loss		-		(97)
	$	-	$	(43)

Earnings Per Share (Tables)

3 Months Ended

Mar. 31, 2020

Earnings Per Share [Abstract]

Weighted Average Common Shares Outstanding



	Three Months Ended March 31,
	2020	2019

Weighted average common shares outstanding	12,366,880	12,337,013
Dilutive effect of employee stock options and nonvested share awards	-	-
Weighted average diluted common shares outstanding	12,366,880	12,337,013

Restructuring and Impairment Charges (Tables)

3 Months Ended

Mar. 31, 2020

Restructuring and Impairment Charges [Abstract]

Components of Restructuring and Impairment Charges


		Three Months
		Ended
		March 31,
		2020

Loss on disposal of machinery and equipment	$	438
Employee severance and retention		(4)
Other charges related to facility closure		446
Total restructuring and impairment costs	$	880

Schedule of Restructuring Reserve Activity



	Accrued as of December 31, 2019		Cash Charges		Non-cash charges		Cash payments		Accrued as of March 31, 2020

Loss on disposal of machinery and equipment	$	-	$	-	$	438	$	-	$	-
Employee severance and retention		647		(4)		-		(612)		31
Other charges related to facility closure		359		567		(120)		(848)		78
Total restructuring and impairment costs	$	1,006	$	563	$	318	$	(1,460)	$	109

Basis of Presentation (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
Basis of Presentation (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Schedule of Equity Method Investments [Line Items]
Assets	$ 251,102	$ 245,202
Liabilities	150,752	128,048
Noncontrolling minority interest, net loss	(216)
Noncontrolling interest in JV	(271)	$ (55)
Mexico Joint Venture [Member]
Schedule of Equity Method Investments [Line Items]
Joint Venture Ownership Percentage		50.00%
Future capital contributions	25,000
Assets and cash	4,700
Assets	4,000
Liabilities	200
Net loss	400
Noncontrolling minority interest, net loss	(200)
Noncontrolling interest in JV	$ (300)

Leases (Narrative) (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended
Leases (Narrative) (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Leases [Line Items]
Operating lease liabilities		$ 67,040		$ 68,726
Extension term		5 years
Increase in liability		$ 1,326	$ 32,079
Minimum [Member]
Leases [Line Items]
Lease term		2 years 6 months
Maximum [Member]
Leases [Line Items]
Lease term		8 years
Office Space [Member]
Leases [Line Items]
Operating lease liabilities		$ 3,000
New lease term		11 years 6 months
Scenario, Forecast [Member]
Leases [Line Items]
Change in leased area	40.00%

Leases (Components of Lease Cost) (Details) $ in Thousands	3 Months Ended
Leases (Components of Lease Cost) (Details) $ in Thousands	Mar. 31, 2020 USD ($)
Leases [Abstract]
Fixed	$ 3,082
Short-term	239
Total lease cost	$ 3,321

Leases (Supplemental Balance Sheet Information) (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Leases [Abstract]
Right of use assets	$ 55,517	$ 56,507
Lease liability, current	14,932	14,960
Lease liability, long-term	52,108	53,766
Total operating lease liabilities	$ 67,040	$ 68,726

Leases (Supplemental Cash Flow Information) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Leases [Abstract]
Operating cash flows from operating leases	$ 4,571
Operating leases	$ 1,326	$ 32,079

Leases (Aggregate Future Operating Lease Payments) (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Leases [Abstract]
2020		$ 17,743
2020	$ 13,172
2021	17,411	17,200
2022	10,205	9,969
2023	9,074	8,832
2024	8,332	8,082
Thereafter	18,039	16,164
Total lease payments	76,234	77,990
Less: Interest	(9,194)	(9,263)
Total	$ 67,040	$ 68,726

Leases (Operating Lease Information) (Details)	Mar. 31, 2020
Leases [Abstract]
Weighted-average remaining lease term (years)	7 years 6 months
Weighted-average discount rate	4.50%

Revenue Recognition (Narrative) (Details) - USD ($)	3 Months Ended
Revenue Recognition (Narrative) (Details) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Disaggregation of Revenue [Line Items]
Contract assets, current	$ 0
Contract assets, noncurrent	0
Deferred revenue and customer deposits	24,280,000	$ 5,607,000
Performance obligation	$ 95,889,000
Minimum [Member] \| Railcar Sales [Member]
Disaggregation of Revenue [Line Items]
Accounts Receivable, Term	5 days
Minimum [Member] \| Parts Sales [Member]
Disaggregation of Revenue [Line Items]
Accounts Receivable, Term	30 days
Maximum [Member] \| Railcar Sales [Member]
Disaggregation of Revenue [Line Items]
Accounts Receivable, Term	10 days
Maximum [Member] \| Parts Sales [Member]
Disaggregation of Revenue [Line Items]
Accounts Receivable, Term	45 days

Revenue Recognition (Schedule Of Revenue Recognition) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Disaggregation of Revenue [Line Items]
Revenues from contracts with customers	$ 3,739	$ 69,027
Leasing revenues	1,458	1,681
Total revenues	5,197	70,708
Railcar Sales [Member]
Disaggregation of Revenue [Line Items]
Revenues from contracts with customers	1,526	65,944
Parts Sales [Member]
Disaggregation of Revenue [Line Items]
Revenues from contracts with customers	$ 2,213	3,064
Other sales [Member]
Disaggregation of Revenue [Line Items]
Revenues from contracts with customers		$ 19

Segment Information (Narrative) (Details)	3 Months Ended
Segment Information (Narrative) (Details)	Mar. 31, 2020 segment
Segment Information [Abstract]
Number of Operating Segments	2
Number of Reportable Segments	1

Segment Information (Schedule of Segment Reporting Information, by Segment) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Segment Reporting Information [Line Items]
Revenues	$ 5,197	$ 70,708
Operating (Loss) Income	(17,093)	(14,516)
Consolidated interest expense and deferred financing costs	(296)	(36)
Consolidated other income	224	319
Loss before income taxes	(17,165)	(14,233)
Restructuring and impairment charges	880
Manufacturing [Member]
Segment Reporting Information [Line Items]
Restructuring and impairment charges	880
Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenues	5,197	70,708
Operating (Loss) Income	(17,093)	(14,516)
Consolidated interest expense and deferred financing costs	(296)	(36)
Consolidated other income	224	319
Loss before income taxes	(17,165)	(14,233)
Depreciation and amortization	3,013	3,197
Capital expenditures	3,670	760
Operating Segments [Member] \| Manufacturing [Member]
Segment Reporting Information [Line Items]
Revenues	2,940	67,595
Operating (Loss) Income	(11,800)	(9,637)
Depreciation and amortization	2,795	3,013
Capital expenditures	2,920	535
Operating Segments [Member] \| Corporate and Other [Member]
Segment Reporting Information [Line Items]
Revenues	2,257	3,113
Operating (Loss) Income	(5,293)	(4,879)
Depreciation and amortization	218	184
Capital expenditures	$ 750	$ 225

Segment Information (Reconciliation of Assets from Segment to Consolidated) (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Segment Reporting Information [Line Items]
Consolidated income taxes receivable	$ 1,022	$ 535
Total assets	251,102	245,202
Operating Segments [Member]
Segment Reporting Information [Line Items]
Total operating assets	250,083	244,188
Consolidated income taxes receivable	1,022	1,014
Consolidated deferred income taxes, long-term	(3)
Total assets	251,102	245,202
Operating Segments [Member] \| Manufacturing [Member]
Segment Reporting Information [Line Items]
Total operating assets	169,154	156,859
Operating Segments [Member] \| Corporate and Other [Member]
Segment Reporting Information [Line Items]
Total operating assets	$ 80,929	$ 87,329

Segment Information (Geographic Information) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Segment Reporting Information [Line Items]
Revenues	$ 5,197	$ 70,708
Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenues	5,197	70,708
Long-Lived Assets	133,449		$ 133,971
Operating Segments [Member] \| United States [Member]
Segment Reporting Information [Line Items]
Revenues	5,197	$ 70,708
Long-Lived Assets	130,008		132,825
Operating Segments [Member] \| Mexico [Member]
Segment Reporting Information [Line Items]
Long-Lived Assets	$ 3,441		$ 1,146

Fair Value Measurements (Narrative) (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2015
Fair Value Measurements [Abstract]
Purchase price in escrow	$ 980	$ 980	$ 1,960

Fair Value Measurements (Fair Value, Assets Measured on Recurring Basis) (Details) - Fair Value, Nonrecurring [Member] - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents and restricted cash equivalents	$ 8,156	$ 4,580
Restricted certificates of deposit		3,769
Escrow receivable	930	930
Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents and restricted cash equivalents	8,156	4,580
Restricted certificates of deposit		3,769
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Escrow receivable	$ 930	$ 930

Restricted Cash (Details) $ in Thousands	Mar. 31, 2020 USD ($)
Restricted Cash and Cash Equivalents Items [Line Items]
Total restricted cash	$ 11,404
Customer Deposit [Member]
Restricted Cash and Cash Equivalents Items [Line Items]
Total restricted cash	11,201
Collateralize Standby Letters Of Credit [Member]
Restricted Cash and Cash Equivalents Items [Line Items]
Total restricted cash	$ 203

Inventories (Narrative) (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Inventories [Abstract]
Inventory valuation reserves	$ 7,413	$ 5,633

Inventories (Schedule of Inventory Current) (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Inventories [Abstract]
Work in process	$ 35,474	$ 19,742
Finished new railcars	166
Parts inventory	5,481	5,350
Total inventories, net	$ 41,121	$ 25,092

Revolving Credit Facilities (Details)			3 Months Ended
Revolving Credit Facilities (Details)	Feb. 21, 2020 USD ($)	Apr. 16, 2019 USD ($) item	Mar. 31, 2020 USD ($)	Apr. 12, 2019 USD ($)
BMO Harris Bank [Member] \| Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Aggregate principal amount				$ 50,000,000
Line of Credit Facility, Expiration Date			Apr. 12, 2024
Maximum borrowing capacity				42,500,000
Outstanding borrowings			$ 0
Current borrowing capacity			7,750,000
qualified unrestricted cash, percent	100.00%
Qualified unrestricted cash	$ 4,000,000
BMO Harris Bank [Member] \| Revolving Sub-Credit Facility [Member]
Line of Credit Facility [Line Items]
Aggregate principal amount				$ 10,000,000
M & T Bank [Member] \| Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Collateral carrying value			$ 16,352,000
Aggregate principal amount		$ 40,000,000
Line of Credit Facility, Expiration Date			Apr. 16, 2021
Outstanding borrowings			$ 10,200,000
Interest coverage ratio \| item		1.25
Interest rate			3.05%
M & T Bank [Member] \| Revolving Credit Facility [Member] \| London Interbank Offered Rate (LIBOR) [Member]
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate			2.05%

Accumulated Other Comprehensive Income (Loss) (Schedule of Changes in Accumulated Other Comprehensive Income (Loss)) (Details) - Reclassification out of Accumulated Other Comprehensive Income [Member] - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Accumulated Other Comprehensive Income (Loss) [Line Items]
Pre-Tax	$ 140	$ 43
After-Tax	140	43
Accumulated Defined Benefit Plans Adjustment, Actuarial Gain (Loss) Attributable to Parent [Member] \| Pension Benefits [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Pre-Tax	140	137
After-Tax	$ 140	137
Accumulated Defined Benefit Plans Adjustment, Actuarial Gain (Loss) Attributable to Parent [Member] \| Postretirement Benefit Plan [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Pre-Tax		(97)
After-Tax		(97)
Accumulated Defined Benefit Plans Adjustment, Net Prior Service Attributable to Parent [Member] \| Postretirement Benefit Plan [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Pre-Tax		3
After-Tax		$ 3

Accumulated Other Comprehensive Income (Loss) (Components of Accumulated Other Comprehensive Income (Loss)) (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019	Dec. 31, 2018
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive loss, net of tax	$ 100,350	$ 117,154	$ 180,459	$ 193,610
Accumulated Defined Benefit Plans Adjustment Including Portion Attributable to Noncontrolling Interest [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive loss, net of tax	(10,639)	(10,780)
Pension Benefits [Member] \| Accumulated Defined Benefit Plans Adjustment Including Portion Attributable to Noncontrolling Interest [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive loss, net of tax	(10,639)	(10,780)
Accumulated other comprehensive loss, tax	$ 6,282	$ 6,282

Stock-Based Compensation (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation	$ 227	$ 689
Unearned compensation	1,845
Performance Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unearned compensation related to options	$ 12
Remaining service period	3 months
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Remaining requisite service period	27 months
Time-Vested Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unearned compensation related to options	$ 478
Remaining service period	20 months
Stock Appreciation Rights (SARs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award Vesting Period	3 years
Award contractual term	10 years
Estimated fair value	$ 325
Options Outstanding (shares)	1,040,803
Certain Employees [Member] \| Stock Appreciation Rights (SARs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options granted	1,119,464
Options forfeited	78,661

Stock-Based Compensation (Stock Option Grants) (Details) - Stock Appreciation Rights (SARs) [Member]	3 Months Ended
	Mar. 31, 2020 $ / shares
1/24/2020 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Grant Year	2020
Grant Date	Jan. 24, 2020
Expected Life	6 years
Expected Volatility	52.12%
Expected Dividend Yield	0.00%
Risk Free Interest Rate	0.44%
Fair Value Per Award	$ 0.31
3/9/2020 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Grant Year	2020
Grant Date	Mar. 09, 2020
Expected Life	6 years
Expected Volatility	52.12%
Expected Dividend Yield	0.00%
Risk Free Interest Rate	0.44%
Fair Value Per Award	$ 0.35

Employee Benefit Plans (Narrative) (Details) - USD ($)	3 Months Ended
Employee Benefit Plans (Narrative) (Details) - USD ($)	Mar. 31, 2020	Mar. 31, 2019
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined contribution plan expense recognized	$ 20,000	$ 371,000
Pension Benefits [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Expected total contributions for current fiscal year	0
Employer contributions	0	0
Postretirement Benefit Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Employer contributions	$ 0	$ 118,000

Employee Benefit Plans (Components of Net Periodic Benefit Cost) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Pension Benefits [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Interest cost	$ 358	$ 466
Expected return on plan assets	(609)	(555)
Amortization of unrecognized net (gain) loss	140	137
Total net periodic benefit cost	$ (111)	48
Postretirement Benefit Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost		5
Interest cost		45
Amortization of prior service cost		4
Amortization of unrecognized net (gain) loss		(97)
Total net periodic benefit cost		$ (43)

Contingencies (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended			36 Months Ended
Contingencies (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019	Dec. 31, 2017	Dec. 31, 2015	Dec. 31, 2022
State and local incentives received			$ 1,410	$ 15,733
Deferred liability balance	$ 7,496
Contingency losses		$ 7,500
Settlement payments		$ 3,500
Settlement payment term	3 years
Maximum [Member]
Incentive term	6 years
Scenario, Forecast [Member]
Settlement payments					$ 4,000

Earnings Per Share (Narrative) (Details) - shares	3 Months Ended
Earnings Per Share (Narrative) (Details) - shares	Mar. 31, 2020	Mar. 31, 2019
Earnings Per Share [Abstract]
Anti-dilutive common shares excluded from computation of earnings per share amount	1,039,850	628,912

Earnings Per Share (Weighted Average Common Shares Outstanding) (Details) - shares	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Earnings Per Share [Abstract]
Weighted average common shares outstanding (shares)	12,366,880	12,337,013
Dilutive effect of employee stock options and nonvested share awards (shares)
Weighted average diluted common shares outstanding (shares)	12,366,880	12,337,013

Restructuring and Impairment Charges (Narrative) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019 USD ($)
Restructuring and Impairment Charges [Abstract]
Gain related to lease termination	$ 2,224
Restructuring and impairment charges	$ 3,295

Restructuring and Impairment Charges (Components of Restructuring and Impairment Charges) (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2020 USD ($)
Restructuring and Impairment Charges [Abstract]
Loss on disposal of machinery and equipment	$ 438
Employee severance and retention	(4)
Other charges related to facility closure	446
Total restructuring and impairment charges	$ 880

Restructuring and Impairment Charges (Schedule Of Restructuring Reserve Activity) (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2020 USD ($)
Restructuring Cost and Reserve [Line Items]
Accrued as of December 31, 2019	$ 1,006
Cash Charges	563
Non-cash charges	318
Cash payments	(1,460)
Accrued as of March 31, 2020	109
Loss On Disposal Of Machinery And Equipment [Member]
Restructuring Cost and Reserve [Line Items]
Non-cash charges	438
Employee Severance And Retention [Member]
Restructuring Cost and Reserve [Line Items]
Accrued as of December 31, 2019	647
Cash Charges	(4)
Cash payments	(612)
Accrued as of March 31, 2020	31
Other Charges Related To Facility Closure [Member]
Restructuring Cost and Reserve [Line Items]
Accrued as of December 31, 2019	359
Cash Charges	567
Non-cash charges	(120)
Cash payments	(848)
Accrued as of March 31, 2020	$ 78

Subsequent Event (Details)	Apr. 16, 2020 USD ($)
BMO Harris Bank [Member] \| Subsequent Event [Member] \| PPP Loan [Member]
Subsequent Event [Line Items]
Aggregate principal amount	$ 10,000,000