Document and Entity Information - shares	3 Months Ended
Document and Entity Information - shares	Mar. 31, 2021	May 07, 2021
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, 2021
Document Fiscal Year Focus	2021
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
Entity Address, Address Line Two	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	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		15,541,920
Amendment Flag	false
Document Fiscal Period Focus	Q1
Entity Central Index Key	0001320854

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Current assets
Cash, cash equivalents and restricted cash equivalents	$ 31,556	$ 54,047
Restricted certificates of deposit	182	182
Accounts receivable, net of allowance for doubtful accounts of $1,006 and $1,235 respectively	6,217	9,421
VAT receivable	13,216	4,462
Inventories, net	37,054	38,831
Assets held for sale		10,383
Prepaid expenses	8,998	3,652
Total current assets	97,223	120,978
Property, plant and equipment, net	19,516	19,642
Railcars available for lease, net	20,791	20,933
Right of use asset	17,712	18,152
Other long-term assets	2,828	3,037
Total assets	158,070	182,742
Current liabilities
Accounts and contractual payables	27,168	18,654
Accrued payroll and other employee costs	1,282	2,505
Reserve for workers’ compensation	2,629	2,645
Accrued warranty	4,008	5,216
Customer deposits		4,351
Deferred income state and local incentives, current	1,842	2,219
Lease liability, current	2,027	11,635
Current portion of long-term debt	19,315	17,605
Other current liabilities	3,578	6,319
Total current liabilities	61,849	71,149
Long-term debt, net of current portion	36,811	37,668
Warrant liability	34,858	12,730
Accrued pension costs	6,698	7,046
Deferred income state and local incentives, long-term	2,325	2,503
Lease liability, long-term	18,074	18,549
Other long-term liabilities	5,162	2,600
Total liabilities	165,777	152,245
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, 2021 and December 31, 2020)
Common stock, $0.01 par value, 50,000,000 shares authorized, 16,033,481 and 15,861,406 shares issued at March 31, 2021 and December 31, 2020, respectively	161	159
Additional paid in capital	82,519	82,064
Treasury stock, at cost, 446,587 and 327,577 shares at March 31, 2021 and December 31, 2020, respectively	(1,782)	(1,344)
Accumulated other comprehensive loss	(11,607)	(11,763)
Accumulated deficit	(76,998)	(38,619)
Total stockholders' equity (deficit)	(7,707)	30,497
Total liabilities and stockholders’ equity	$ 158,070	$ 182,742

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Allowance for doubtful accounts	$ 1,006	$ 1,235
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	16,033,481	15,861,406
Treasury stock, shares at cost	446,587	327,577
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, 2021	Mar. 31, 2020
Condensed Consolidated Statements of Operations [Abstract]
Revenues	$ 32,370	$ 5,197
Cost of sales	30,566	14,000
Gross profit (loss)	1,804	(8,803)
Selling, general and administrative expenses	9,151	7,410
Restructuring and impairment charges	6,650	880
Operating loss	(13,997)	(17,093)
Interest expense	(2,502)	(296)
Loss on change in fair market value of warrant liability	(22,128)
Other income	115	224
Loss before income taxes	(38,512)	(17,165)
Income tax benefit	(133)	(2)
Net loss	(38,379)	(17,163)
Less Net loss attributable to noncontrolling interest in JV		(216)
Net loss attributable to FreightCar America	$ (38,379)	$ (16,947)
Net loss per common share attributable to FreightCar America- basic	$ (1.92)	$ (1.29)
Net loss per common share attributable to FreightCar America- diluted	$ (1.92)	$ (1.29)
Weighted average common shares outstanding - basic	20,001,505	12,366,880
Weighted average common shares outstanding - diluted	20,001,505	12,366,880

Condensed Consolidated Statements of Comprehensive Loss - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Condensed Consolidated Statements of Comprehensive Loss [Abstract]
Net loss	$ (38,379)	$ (17,163)
Other comprehensive income net of tax:
Pension and postretirement liability adjustments, net of tax	156	141
Comprehensive loss	$ (38,223)	$ (17,022)

- Definition

Amount after tax of income (loss) from continuing operations including portion attributable to the noncontrolling interest.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 323
-SubTopic 10
-Section 50
-Paragraph 3
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=114001798&loc=d3e33918-111571

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (f)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(g)(1)(ii))
-URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8736-108599

Reference 6: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8924-108599

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8906-108599

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (b)(2)
-URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22499-107794

Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 45
-Paragraph 19
-URI http://asc.fasb.org/extlink&oid=108774443&loc=SL4569616-111683

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 28
-Subparagraph (f)
-URI http://asc.fasb.org/extlink&oid=75031198&loc=d3e14064-108612

+ Details

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 (Deficit) [Member]	Noncontrolling Interest [Member]	Total
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
Balance at Dec. 31, 2020	$ 159	82,064	$ (1,344)	(11,763)	(38,619)		30,497
Balance (Shares) at Dec. 31, 2020	15,861,406		327,577
Net loss					(38,379)		(38,379)
Other comprehensive income				156			156
Restricted stock awards	$ 2	(2)
Restricted stock awards, shares	177,953
Employee stock settlement		(5)	$ (7)				(12)
Employee stock settlement, shares	(1,378)		(2,215)
Forfeiture of restricted stock awards		431	$ (431)
Forfeiture of restricted stock awards, shares	(4,500)		(116,795)
Stock-based compensation recognized		31					31
Balance at Mar. 31, 2021	$ 161	$ 82,519	$ (1,782)	$ (11,607)	$ (76,998)		$ (7,707)
Balance (Shares) at Mar. 31, 2021	16,033,481		446,587

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Cash flows from operating activities
Net loss	$ (38,379)	$ (17,163)
Adjustments to reconcile net loss to net cash flows used in operating activities:
Restructuring and impairment charges	6,650	880
Depreciation and amortization	1,197	3,013
Non-cash lease expense on right-of-use assets	440	990
Recognition of deferred income from state and local incentives	(555)	(555)
Loss on change in fair market value for warrant liability	22,128
Stock-based compensation recognized	2,662	227
Non-cash interest expense	982
Other non-cash items, net	(36)	1,868
Changes in operating assets and liabilities, net of acquisitions:
Accounts receivable	3,204	1,265
VAT receivable	(8,754)	8
Inventories	3,419	(17,809)
Other assets	(5,133)	(1,273)
Accounts and contractual payables	320	6,953
Accrued payroll and employee benefits	(1,166)	(654)
Income taxes receivable/payable	(134)	(8)
Accrued warranty	(1,208)	(312)
Lease liability	(577)	(1,686)
Other liabilities	(7,114)	18,443
Accrued pension costs and accrued postretirement benefits	(222)	(214)
Net cash flows used in operating activities	(22,276)	(6,027)
Cash flows from investing activities
Maturity of restricted certificates of deposit		3,769
Purchase of property, plant and equipment	(542)	(3,670)
Proceeds from sale of property, plant and equipment and railcars available for lease	373	164
Net cash flows (used in) provided by investing activities	(169)	263
Cash flows from financing activities
Borrowings on revolving line of credit	165
Repayments on revolving line of credit	(165)
Employee stock settlement	(7)	(9)
Payment for stock appreciation rights exercised	39
Net cash flows used in financing activities	(46)	(9)
Net decrease in cash and cash equivalents	(22,491)	(5,773)
Cash, cash equivalents and restricted cash equivalents at beginning of period	54,047	66,257
Cash, cash equivalents and restricted cash equivalents at end of period	31,556	60,484
Supplemental cash flow information
Interest paid	1,180	143
Income tax refunds received, net of payments	5
Non-cash transactions
Change in unpaid construction in process	114	$ 419
Accrued PIK interest paid through issuance of PIK Note	$ 256

Description of the Business

3 Months Ended

Mar. 31, 2021

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, 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, and also specializes in the conversion of railcars for re-purposed use. The Company is headquartered in Chicago, Illinois and has facilities in the following locations: Johnstown, Pennsylvania; Shanghai, People’s Republic of China, and Castaños, Coahuila, Mexico (“Castaños”).

During 2019, the Company entered into a joint venture arrangement with Fabricaciones y Servicios de México, S.A. de C.V. (“Fasemex”), a Mexican company with operations in both Mexico and the United States to manufacture railcars in Castaños, in exchange for a 50% interest in the operation. Production of railcars at the Castaños facility began during the third quarter of 2020. On October 16, 2020, the Company acquired Fasemex’s 50% ownership in the joint venture. As of March 2021, the Company has moved all of its production to the Castaños facility.

The Company ceased operations at its Roanoke Virginia manufacturing facility (the “Roanoke Facility”) and vacated the facility as of March 31, 2020. On September 10, 2020, the Company announced its plan to permanently close its manufacturing facility in Cherokee, Alabama (the “Shoals Facility”) in light of the ongoing cyclical industry downturn, which has been magnified by the global pandemic. The closure will reduce costs and align the Company’s manufacturing capacity with the current rail car market. The Company ceased production at the Shoals Facility in February 2021. See Note 14–Restructuring and Impairment Charges.

We are closely monitoring the spread and impact of the COVID-19 pandemic and are continually assessing its potential effects on our business and our financial performance as well as the businesses of our customers and vendors. The Company cannot predict the duration or severity of the COVID-19 pandemic, and we cannot reasonably estimate the financial impact the COVID-19 outbreak will have on our results and significant estimates going forward.

Basis of Presentation

3 Months Ended

Mar. 31, 2021

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 its subsidiaries. All intercompany accounts and transactions have been eliminated in consolidation. 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, 2021 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 2020 year-end balance sheet data was derived from the audited financial statements as of December 31, 2020. 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, 2020.

Revenue Recognition

3 Months Ended

Mar. 31, 2021

Revenue Recognition [Abstract]

Revenue Recognition

Note 3 – Revenue Recognition

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



	Three months ended
	March 31,
		2021		2020

Railcar sales	$	28,929	$	1,526
Parts sales		2,328		2,213
Other sales		38		-
Revenues from contracts with customers		31,295		3,739
Leasing revenues		1,075		1,458
Total revenues	$	32,370	$	5,197

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, 2021. The Company had contract assets of $445 as of December 31, 2020 which were fully recognized as revenue during the three months ended March 31, 2021. 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 $0 and $6,930 as of March 31, 2021 and December 31, 2020, 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, 2021 with expected duration of greater than one year of $14,850.

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-URI http://asc.fasb.org/topic&trid=49130388

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130551-203045

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 13
-Subparagraph (b)(2)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130556-203045

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130550-203045

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (e)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130558-203045

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045

+ Details

Segment Information

3 Months Ended

Mar. 31, 2021

Segment Information [Abstract]

Segment Information

Note 4 – 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 conversions and 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 internal 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,
	2021		2020
Revenues:
Manufacturing	$	30,019	$	2,940
Corporate and Other		2,351		2,257
Consolidated revenues	$	32,370	$	5,197

Operating loss:
Manufacturing (1)	$	(5,530)	$	(11,800)
Corporate and Other		(8,467)		(5,293)
Consolidated operating loss		(13,997)		(17,093)
Consolidated interest expense		(2,502)		(296)
Loss on change in fair market value of warrant liability		(22,128)		-
Consolidated other income		115		224
Consolidated loss before income taxes	$	(38,512)	$	(17,165)

Depreciation and amortization:
Manufacturing	$	1,067	$	2,795
Corporate and Other		130		218
Consolidated depreciation and amortization	$	1,197	$	3,013

Capital expenditures:
Manufacturing	$	345	$	2,920
Corporate and Other		197		750
Consolidated capital expenditures	$	542	$	3,670

(1) Results for the three months ended March 31, 2021 and 2020 include restructuring and impairment charges of $6,650 and $880, respectively.


	March 31,		December 31,
	2021		2020
Assets:
Manufacturing	$	110,145	$	114,669
Corporate and Other		47,765		68,046
Total operating assets		157,910		182,715
Consolidated income taxes receivable		160		27
Consolidated assets	$	158,070	$	182,742

‎



Geographic Information

		Revenues				Long Lived Assets(a)
		Three Months Ended
		March 31,				March 31,		December 31,
		2021		2020		2021		2020
United States	$	32,370	$	5,197	$	26,772	$	48,126
Mexico		-		-		31,247		20,984
Total	$	32,370	$	5,197	$	58,019	$	69,110

(a) Long lived assets include property plant and equipment, net, railcars available for lease, and ROU assets.

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8924-108599

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8981-108599

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 21
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8721-108599

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9031-108599

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (f)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (e)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 26
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8844-108599

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9038-108599

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8736-108599

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 42
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9054-108599

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8657-108599

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 21
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8721-108599

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-URI http://asc.fasb.org/topic&trid=2134510

+ Details

Fair Value Measurements

3 Months Ended

Mar. 31, 2021

Fair Value Measurements [Abstract]

Fair Value Measurements

Note 5 – 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, 2021
		Level 1		Level 2		Level 3		Total
Assets:
Cash equivalents	$	7,662	$	-	$	-	$	7,662
Restricted certificates of deposit	$	182	$	-	$	-	$	182
Liabilities:
Warrant liability	$	-	$	34,858	$	-	$	34,858


Recurring Fair Value Measurements		As of December 31, 2020
		Level 1		Level 2		Level 3		Total
Assets:
Cash equivalents	$	7,993	$	-	$	-	$	7,993
Restricted certificates of deposit	$	182	$	-	$	-	$	182
Liabilities:
Warrant liability	$	-	$	12,730	$	-	$	12,730


Non-recurring Fair Value Measurements		During the Year-Ended December 31, 2020
		Level 1		Level 2		Level 3		Total
Assets:
Assets held for sale	$	-	$	-	$	10,383	$	10,383
Right of use assets	$	-	$	-	$	28,960	$	28,960
Property, plant and equipment, net	$	-	$	-	$	11,515	$	11,515
Railcars available for lease, net	$	-	$	-	$	13,175	$	13,175

The fair value of the Company’s warrant liability recorded in the Company’s financial statements, determined using the quoted price of the Company’s common stock in an active market, exercise price ($0.01/share) and number of shares exercisable at March 31, 2021 and December 31, 2020, is a Level 2 measurement.

On September 10, 2020, the Company announced its plan to permanently close its Shoals Facility. In connection with the announcement, the Company estimated the fair value of the related asset group because it determined that an impairment trigger had occurred due to the shortened asset recoverability timeframe. Non-cash impairment charges of $8,978 for property, plant and equipment at the Shoals Facility and $17,540 for the right of use asset were recognized during September 2020. Assets held for sale represents property, plant and equipment to be sold or transferred to the Shoals landlord as consideration for the landlord’s entry into the lease amendment.

During the fourth quarter of 2020, the oil and gas proppants (or “frac sand”) industry continued to experience economic pressure created by low oil prices, reduced fracking activity, and the ongoing economic impact of COVID-19. In particular, small cube covered hopper railcars are primarily used in North America to serve the frac sand industry. The Company believes that the events and circumstances that arose during the fourth quarter of 2020 constituted an impairment triggering event related to the small cube covered hopper car type in its leased railcar portfolio. During the fourth quarter of 2020, the Company recorded a pre-tax non-cash impairment charge of $16,952 related to its small cube covered hopper railcars. Additionally, the Company evaluated the ROU asset associated with its leased railcar portfolio of small cube covered hopper railcars and determined that these assets were impaired based on consideration of an expected decline in future cash flows over the remaining lease term, which resulted in an additional pre-tax non-cash impairment charge of approximately $1,999 during the fourth quarter of 2020.

- 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, 2021

Restricted Cash [Abstract]

Restricted Cash

Note 6 – 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,
	2021		2020

Restricted cash from customer deposit	$	2,029	$	3,204
Restricted cash to collateralize standby letters of credit		3,193		3,396
Restricted cash equivalents to collateralize standby letters of credit		3,360		3,855
Restricted cash equivalents - other		181		-
Total restricted cash	$	8,763	$	10,455

Inventories

3 Months Ended

Mar. 31, 2021

Inventories [Abstract]

Inventories

Note 7 – Inventories

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



		March 31,		December 31,
	2021		2020

Work in process	$	32,316	$	34,355
Parts inventory		4,738		4,476
Total inventories, net	$	37,054	$	38,831

Inventory on the Company’s Condensed Consolidated Balance Sheets includes reserves of $2,558 and $9,836 relating to excess or slow-moving inventory and lower of cost or net realizable value for parts and work in process at March 31, 2021 and December 31, 2020, respectively.

Debt Financing and Revolving Credit Facilities

3 Months Ended

Mar. 31, 2021

Debt Financing and Revolving Credit Facilities [Abstract]

Debt Financing and Revolving Credit Facilities

Note 8 – Debt Financing and Revolving Credit Facilities

Siena Loan and Security Agreement

On October 8, 2020, the Company entered into a Loan and Security Agreement (the “Siena Loan Agreement”) by and among the Company, as guarantor, and certain of its subsidiaries, as borrowers (together with the Company, the “Loan Parties”), and Siena Lending Group LLC, as lender (“Siena”). Pursuant to the Siena Loan Agreement, Siena provided an asset backed credit facility, in the maximum aggregate principal amount of up to $20,000, consisting of revolving loans.

The Siena Loan Agreement replaced the Company’s prior revolving credit facility under the Credit and Security Agreement (the “BMO Credit Agreement”) dated as of April 12, 2019, among the Company and certain of its subsidiaries, as borrowers and

guarantors, and BMO Harris Bank N.A., as lender, as amended from time to time, which was terminated effective October 8, 2020 and otherwise would have matured on April 12, 2024.

The Siena Loan Agreement has a term ending on October 8, 2023. Revolving loans outstanding thereunder bear interest, subject to the provisions of the Siena Loan Agreement, at the Base Rate (as defined in the Siena Loan Agreement) plus 3.00% per annum. As of March 31, 2021, the interest rate on outstanding debt under the Siena Loan Agreement was 6.26%.

The Siena Loan Agreement provides for a revolving credit facility with maximum availability of $20,000, subject to borrowing base requirements set forth in the Siena Loan Agreement, which generally limit availability under the revolving credit facility to (a) 85% of the value of eligible accounts and (b) up to the lesser of (i) 50% of the lower of cost or market value of eligible inventory and (ii) 85% of the net orderly liquidation value of eligible inventory, and as reduced by reserves established by Siena from time to time in accordance with the Siena Loan Agreement.

The Siena Loan Agreement contains affirmative and negative covenants, including, without limitation, limitations on future indebtedness, liens and investments. The Siena Loan Agreement also provides for customary events of default. Pursuant to the terms and conditions set forth in the Siena Loan Agreement, each of the Loan Parties granted Siena a continuing lien upon certain assets of the Loan Parties to secure the obligations of the Loan Parties under the Siena Loan Agreement.

As of March 31, 2021, the Company had $7,039 in outstanding debt under the Siena Loan Agreement and remaining borrowing availability of $1,399. As of December 31, 2020, the Company had $6,874 in outstanding debt under the Siena Loan Agreement and remaining borrowing availability of $9,701. The Company incurred $1,101 in deferred financing costs related to the Siena Loan Agreement. The deferred financing costs are presented as an asset and amortized to interest expense on a straight-line basis over the term of the Siena Loan Agreement.

Term Loan Credit Agreement

On October 13, 2020, the Company entered into a Credit Agreement (the “Term Loan Credit Agreement”) by and among the Company, as guarantor, FreightCar North America (“Borrower” and together with the Company and certain other subsidiary guarantors, collectively, the “Loan Parties”), CO Finance LVS VI LLC, as lender (the “Lender”), and U.S. Bank National Association, as disbursing agent and collateral agent (“Agent”). Pursuant to the Term Loan Credit Agreement, the Lender committed to the extension of a term loan credit facility in the principal amount of $40,000, consisting of a single term loan to be funded upon the satisfaction of certain conditions precedent set forth in the Term Loan Credit Agreement, including stockholder approval of the issuance of the common stock underlying the Warrant described below (the funding date of such term loan, the “Closing Date”). FreightCar America, Inc. stockholders approved the issuance of the common stock underlying the Warrant at a special stockholders’ meeting on November 24, 2020. The $40,000 term loan closed and was funded on November 24, 2020. The Company incurred $2,872 in deferred financing costs related to the Term Loan Agreement. The deferred financing costs are presented as a reduction of the long-term debt balance and amortized on a straight-line basis to interest expense over the term of the Term Loan Agreement.

The Term Loan Credit Agreement has a term ending five years following the Closing Date. The term loan outstanding under the Term Loan Credit Agreement bears interest, at Borrower’s option and subject to the provisions of the Term Loan Credit Agreement, at Base Rate (as defined in the Term Loan Credit Agreement) or Eurodollar Rate (as defined in the Term Loan Credit Agreement) plus the Applicable Margin (as defined in the Term Loan Credit Agreement) for each such interest rate set forth in the Term Loan Credit Agreement. As of March 31, 2021, the interest rate on outstanding debt under the Term Loan Credit Agreement was 14.0%.

The Term Loan Credit Agreement has both affirmative and negative covenants, including, without limitation, minimum liquidity, limitations on indebtedness, liens and investments. The Term Loan Credit Agreement also provides for customary events of default. Pursuant to the terms and conditions set forth in the Term Loan Credit Agreement and the related loan documents, each of the Loan Parties granted to Agent a continuing lien upon all of such Loan Parties’ assets to secure the obligations of the Loan Parties under the Term Loan Credit Agreement.

Warrant

In connection with the entry into the Term Loan Credit Agreement, the Company issued to an affiliate of the Lender (the “Warrantholder”) a warrant (the “Warrant”), pursuant to that certain warrant acquisition agreement, dated as of October 13, 2020 (the “Warrant Acquisition Agreement”), by and between the Company and the Lender to purchase a number of shares of the Company’s common stock, par value $0.01 per share, equal to 23% of the outstanding common stock on a fully-diluted basis at the time the Warrant is exercised (after giving effect to such issuance). The Warrant is exercisable for a term of ten years from the date of the issuance of the Warrant. The Warrant was issued on November 24, 2020 after the Company received stockholder approval of the issuance of the common stock issuable upon exercise of the Warrant by the Warrantholder. In connection with the issuance of the Warrant, the Company and the Lender entered into a registration rights agreement (the “Registration Rights Agreement”) as of the

Closing Date of November 24, 2020. As of March 31, 2021 and December 31, 2020, the Warrant was exercisable for an aggregate of 5,289,542 and 5,307,539 shares, respectively of common stock of the Company with a per share exercise price of $0.01. The Company determined that the Warrant should be accounted for as a derivative instrument and classified as a liability on its Consolidated Balance Sheets primarily due to the instrument obligating the Company to settle the Warrant in a variable number of shares of common stock. The Warrant was recorded at fair value and is treated as a discount on the term loan. The discount on the associated debt is amortized over the life of the Term Loan Credit Agreement and included in interest expense.

The following schedule shows the change in fair value of the Warrant as of March 31, 2021.


Warrant liability as of December 31, 2020	$	12,730
Change in fair value		22,128
Warrant liability as of March 31, 2021	$	34,858

The change in fair value of the Warrant is reported on a separate line in the consolidated statement of operations. The Term Loan Credit Agreement is presented net of the unamortized discount and unamortized deferred financing costs.

SBA Paycheck Protection Program Loan

In March 2020, Congress passed the Paycheck Protection Program (“PPP”), authorizing loans to small businesses for use in paying employees that they continue to employ throughout the global pandemic and for rent, utilities and interest on mortgages. In June 2020, Congress enacted the Paycheck Protection Program Flexibility Act (“PPPFA”), amending the PPP.

Loans obtained through the PPP, as amended, are eligible to be forgiven as long as the proceeds are used for qualifying purposes and certain other conditions are met. On April 16, 2020, the Company received a loan in the amount of $10,000 (the “PPP Loan”). Since the entire PPP Loan was used for payroll, utilities and interest, management anticipates that the majority of the PPP Loan will be forgiven. To the extent it is not forgiven, the Company would be required to repay that portion at an interest rate of 1% over a period of two years, with $7,500 due in 2021 and with $2,500 due in 2022. The Company filed an application for PPP Loan forgiveness on October 28, 2020 along with a request for extension of the term of the PPP Loan to five years.

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.

On April 16, 2019, Freightcar Leasing Borrower also entered into a Security Agreement (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 guarantees 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 had a term ending on April 16, 2021 (the “Term End”). 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, 2021 and December 31, 2020, FreightCar Leasing Borrower had $9,940 and $10,105, respectively, in outstanding debt under the M&T Credit Agreement, which was collateralized by leased railcars with a carrying value of $6,936 and $6,975, respectively. As of March 31, 2021, the interest rate on outstanding debt under the M&T Credit Agreement was 4.18%.

On August 7, 2020, FreightCar Leasing Borrower received notice (the “First Notice”) from M&T that, based on an appraisal (the “Appraisal”) conducted by a third party at the request of M&T with respect to the railcars in FreightCar Leasing Borrower’s Borrowing Base (as defined in the M&T Credit Agreement) under the M&T Credit Agreement, the unpaid principal balance under the M&T Credit Agreement exceeded the availability under the M&T Credit Agreement as of the date of the Appraisal by $5,081 (the “Payment Demand Amount”). In the First Notice, M&T Bank: (a) asserted that an Event of Default under the M&T Credit Agreement has occurred because FreightCar Leasing Borrower did not pay the Payment Demand Amount to M&T within five days of the asserted change in availability; (b) demanded payment of the amount within five days of the date of the First Notice; and (c) terminated the commitment to advance additional loans under the M&T Credit Agreement.

On December 18, 2020, FreightCar Leasing Borrower received a revised notice (the “Second Notice,” and together with the First Notice, the “Notices”) from M&T asserting that: (a) as a result of the continuing Event of Default that M&T alleged to have occurred under the M&T Credit Agreement, M&T has declared a default and accelerated and demands immediate payment by FreightCar Leasing Borrower of $10,114 (the “Outstanding Amount”); (b) FreightCar Leasing Borrower is liable for all interest that continues to accrue on the Outstanding Amount; and (c) FreightCar Leasing Borrower is liable for all attorneys’ fees, costs and expenses as set forth in the M&T Credit Agreement.

On April 20, 2021, FreightCar Leasing Borrower received a notice from M&T that an Event of Default had occurred due to all amounts outstanding under the M&T Credit Agreement having not be paid by the Term End.

Long-term debt consists of the following as of March 31, 2021 and December 31, 2020:


	March 31,		December 31,
	2021		2020
M&T Credit Agreement outstanding	$	9,940	$	10,105
SBA Payroll Protection Program Loan outstanding		10,000		10,000
Siena Loan Agreement outstanding		7,039		6,874
Term Loan Credit Agreement outstanding		40,256		40,000
Total debt		67,235		66,979
Less Term Loan Credit Agreement discount		(8,438)		(8,892)
Less Term Loan Credit Agreement deferred financing costs		(2,671)		(2,814)
Total debt, net of discount and deferred financing costs		56,126		55,273
Less amounts due within one year		(19,315)		(17,605)
Long-term debt, net of current portion	$	36,811	$	37,668

The fair value of long-term debt approximates its carrying value as of March 31, 2021 and December 31, 2020.

Accumulated Other Comprehensive Loss

3 Months Ended

Mar. 31, 2021

Accumulated Other Comprehensive Loss [Abstract]

Accumulated Other Comprehensive Loss

Note 9 – Accumulated Other Comprehensive Loss

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



		Pre-Tax		Tax		After-Tax
Three months ended March 31, 2021
Pension liability activity:
Reclassification adjustment for amortization of net loss (pre-tax other income)	$	156	$	-	$	156



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

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


	March 31,		December 31,
		2021		2020
Unrecognized pension cost, net of tax of $6,282 and $6,282, respectively	$	(11,607)	$	(11,763)

Stock-Based Compensation

3 Months Ended

Mar. 31, 2021

Stock-Based Compensation [Abstract]

Stock-Based Compensation

Note 10 – Stock-Based Compensation

Total stock-based compensation was $2,662 and $227 for the three months ended March 31, 2021 and 2020, respectively. As of March 31, 2021, there was $1,218 of unearned compensation expense related to restricted stock awards, which will be recognized over the remaining weighed average requisite service period of 26 months. As of March 31, 2021, there was $1,277 of unearned compensation related to time-vested stock options, which will be recognized over the remaining requisite service period of 33 months.

2020 Grants of Stock Appreciation Rights

During 2020, the Company granted 1,139,464 cash settled stock appreciation rights to certain employees. 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 unvested 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 vested. Once vested the Company immediately recognizes compensation cost for any changes in fair value of cash settled stock appreciation rights until settlement. Fair value of vested cash settled stock appreciation rights represents the fair market value of one share of the Company’s stock on the measurement date less the exercise price per share. 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.

2021 Grants of Stock Appreciation Rights

During the three months ended March 31, 2021, the Company granted 1,735,500 cash settled stock appreciation rights to certain employees. Each of the 2021 cash settled stock appreciation rights allows the holder to receive, upon exercise, and subject to the vesting restrictions, a distribution in cash equal to the excess of the fair market value of a share of the Company’s stock on the date of exercise over the exercise price. The 2021 cash settled stock appreciation rights vest ratably over three years and have a contractual life of 10 years. Vesting of the 2021 cash settled stock appreciation rights is contingent upon the achievement of a thirty-day trailing average fair market value of a share of the Company’s common stock of 133.3% ($3.17) or more of the exercise price per share ($2.38). When vesting of an award of stock-based compensation is dependent upon the attainment of a target stock price, the award is considered to be subject to a market condition.

The 2021 cash settled stock appreciation rights are classified as liabilities. Because vesting of the 2021 cash settled stock appreciation rights included a market condition, the grant date fair market value of the 2021 cash settled stock appreciation rights of $1.74 was calculated using a Monte Carlo simulation model. During the three months ended March 31, 2021, the market condition for the 2021 cash settled stock appreciation rights was met. Thereafter the Company measures the fair value of the 2021 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 vested. Once vested, the Company immediately recognizes compensation cost for any changes in fair value of the 2021 cash settled stock appreciation rights until settlement. Fair value of vested 2021 cash settled stock appreciation rights represents the fair market value of one share of the Company’s stock on the measurement date less the exercise price per share. Compensation cost for the 2021 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.

The estimated fair value of the cash settled stock appreciation rights as of March 31, 2021 was $12,656. Stock-based compensation for cash settled stock appreciation rights was $2,553 and $20 for the three months ended March 31, 2021 and 2020, respectively.

The fair value of unvested cash settled stock appreciation rights as of March 31, 2021 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	5.1 years	71.67%	0.00%	0.93%	$5.45
2020	9/14/2020	5.5 years	70.66%	0.00%	1.00%	$5.30
2020	11/30/2020	5.7 years	70.21%	0.00%	1.03%	$5.11
2021	1/5/2021	5.8 years	69.82%	0.00%	1.05%	$5.19

Employee Benefit Plans

3 Months Ended

Mar. 31, 2021

Employee Benefit Plans [Abstract]

Employee Benefit Plans

Note 11 – 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 components of net periodic benefit cost (benefit) for the three months ended March 31, 2021 and 2020, are as follows:



	Three Months Ended
	March 31,
Pension Benefits	2021		2020
Interest cost	$	236	$	358
Expected return on plan assets		(584)		(609)
Amortization of unrecognized net loss		156		140
	$	(192)	$	(111)

The Company made no contributions to the Company’s defined benefit pension plan for the three months ended March 31, 2021 and 2020. The Company expects to make no contributions to its pension plan in 2021.

The Company also maintains qualified defined contribution plans, which provide benefits to employees based on employee contributions and employee earnings with discretionary contributions allowed.

- Definition

The entire disclosure for retirement benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 55
-Paragraph 17
-URI http://asc.fasb.org/extlink&oid=118257860&loc=d3e4179-114921

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section S99
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=21916913&loc=d3e273930-122802

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (d)(i)
-URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (o)
-URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (p)
-URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 70
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=49170846&loc=d3e28014-114942

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-URI http://asc.fasb.org/topic&trid=2235017

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 60
-Section 50
-Paragraph 3
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=6414203&loc=d3e39689-114964

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (d)(iv)(03)
-URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (q)
-URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (r)(1)
-URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (d)(iii)
-URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (l)
-URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (r)(2)
-URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920

+ Details

Contingencies and Legal Settlements

3 Months Ended

Mar. 31, 2021

Contingencies and Legal Settlements [Abstract]

Contingencies and Legal Settlements

Note 12 – Contingencies and Legal Settlements

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 the 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 April 2021, the Company received a letter from representatives of the Shoals Economic Development Authority (“SEDA”) regarding repayment of local incentives. The Company views this notice as premature, as the Company believes that any repayment obligations have not yet arisen under the terms of the incentive agreements. In the event that any portion of the incentives is required to be paid back, the Company believes the amount is unlikely to exceed the deferred liability balance of $4,167 as of March 31, 2021.

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 the years ended December 31, 2020 and 2019, the Company paid $1,000 and $3,500, respectively, of the settlement amount and the remaining $3,000 will be paid over a period of 15 months 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. The Company has reserved $0.5 million to cover probable and estimable liabilities with respect to these matters.

Loss Per Share

3 Months Ended

Mar. 31, 2021

Loss Per Share [Abstract]

Loss Per Share

Note 13 – Loss Per Share

The weighted-average common shares outstanding are as follows:



	Three Months Ended March 31,
	2021	2020

Weighted average common shares outstanding	14,702,964	12,366,880
Issuance of warrants	5,298,541	-
Weighted-average shares outstanding - basic	20,001,505	12,366,880
Dilutive effect of employee stock options and nonvested share awards	-	-
Weighted average diluted common shares outstanding	20,001,505	12,366,880

The Company computes earnings per share using the two-class method, which is an earnings allocation formula that determines earnings per share for common stock and participating securities. The Company’s participating securities are its grants of restricted stock which contain non-forfeitable rights to dividends. The Company allocates earnings between both classes; however, in periods of undistributed losses, they are only allocated to common shares as the unvested restricted stockholders do not contractually participate in losses of the Company. The Company computes basic earnings per share by dividing net income allocated to common shareholders by the weighted average number of shares outstanding during the period. Warrants issued in connection with the Company's long-term debt were issued at a nominal exercise price and are considered outstanding at the date of issuance. Diluted earnings per share is calculated to give effect to all potentially dilutive common shares that were outstanding during the period. 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, 2021 and 2020, 1,383,191 and 1,039,850 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, 2021

Restructuring and Impairment Charges [Abstract]

Restructuring and Impairment Charges

Note 14 – Restructuring and Impairment Charges

On September 10, 2020, the Company announced its plan to permanently close its Shoals Facility in light of the ongoing cyclical industry downturn, which has been magnified by the COVID-19 pandemic. On October 8, 2020, the Company reached an agreement with the Shoals facility owner and landlord, to shorten the Shoals lease term by amending the expiration date to the end of February 2021. In addition, the landlord agreed to waive the base rent payable under the original lease for the months of October 2020 through February 2021. Property, plant and equipment with an estimated fair value of $10,148 was sold or transferred to the Shoals landlord during the three months ended March 31, 2021 as consideration for the landlord’s entry into the lease amendment and the aforementioned rent waiver. Restructuring and impairment charges related to the plant closure for the three months ended March 31, 2021 primarily represented costs related to relocating some of the facility’s equipment to Castaños.

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 and terminated its leases for the facility effective as of March 31, 2020. Restructuring and impairment charges related to the plant closure for the three months ended March 31, 2020 primarily represented impairment charges for property, plant and equipment and costs related to relocating some of the facility’s equipment to other manufacturing locations.

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, 2021 and 2020, and are detailed below:


		Three Months Ended
		March 31,
		2021		2020
Impairment and loss on disposal of machinery and equipment	$	269	$	438
Employee severance and retention		(57)		(4)
Other charges related to facility closure		6,438		446
Total restructuring and impairment costs	$	6,650	$	880



	Accrued as of December 31, 2020		Cash Charges		Non-cash charges		Cash payments		Accrued as of March 31, 2021

Impairment and loss on disposal of machinery and equipment	$	-	$	-	$	269	$	-	$	-
Employee severance and retention		1,596		-		(57)		(1,075)		464
Other charges related to facility closure		251		6,438		-		(4,897)		1,792
Total restructuring and impairment costs	$	1,847	$	6,438	$	212	$	(5,972)	$	2,256


	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

Related Parties	3 Months Ended
Related Parties	Mar. 31, 2021
Related Parties [Abstract]
Related Parties	Note 15 – Related Parties The following persons are owners of Fasemex: Jesus Gil, VP Operations and director of the Company; and Alejandro Gil, sibling of Jesus Gil. Fasemex provides steel fabrication services to the Company and is the lessor for the Company’s leased facility in Castaños. The Company paid $4.7 million to Fasemex during the three months ended March 31, 2021 related to rent payment, security deposit and fabrication services. Additionally, Distribuciones Industrials JAS S.A. de C.V. (“Distribuciones Industrials”) is owned by Alejandro Gil, sibling of Jesus Gil, and Salvador Gil, an immediate family member of Jesus and Alejandro Gil. The Company paid $0.3 million to Distribuciones Industrials related to material and safety supplies during the three months ended March 31, 2021.

Subsequent Events

3 Months Ended

Mar. 31, 2021

Subsequent Events [Abstract]

Subsequent Events

Note 16 – Subsequent Event

On May 14, 2021, the Company entered into the Second Amendment to the Term Loan Credit Agreement (“Second Amendment”). Pursuant to the Second Amendment, the Lender advanced additional term loans in the principal amount of $16,000 to the Company (“Second Amendment Loans”).

If any Second Amendment Loans remain outstanding on March 31, 2022, the Company shall immediately issue to the Lenders additional Warrants to purchase 5.0% of the outstanding common stock on a fully-diluted basis at the date of any partial or full exercise of such Warrants at the agreed purchase price of $0.01 per share.

Basis of Presentation (Policy)	3 Months Ended
Basis of Presentation (Policy)	Mar. 31, 2021
Basis of Presentation [Abstract]
Basis of Presentation	The accompanying condensed consolidated financial statements include the accounts of FreightCar America, Inc. and its subsidiaries. All intercompany accounts and transactions have been eliminated in consolidation. 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, 2021 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 2020 year-end balance sheet data was derived from the audited financial statements as of December 31, 2020. 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, 2020.

Revenue Recognition (Tables)

3 Months Ended

Mar. 31, 2021

Revenue Recognition [Abstract]

Schedule of Revenue Recognition



	Three months ended
	March 31,
		2021		2020

Railcar sales	$	28,929	$	1,526
Parts sales		2,328		2,213
Other sales		38		-
Revenues from contracts with customers		31,295		3,739
Leasing revenues		1,075		1,458
Total revenues	$	32,370	$	5,197

Segment Information (Tables)

3 Months Ended

Mar. 31, 2021

Segment Information [Abstract]

Schedule of Segment Reporting Information, by Segment


	Three Months Ended
	March 31,
	2021		2020
Revenues:
Manufacturing	$	30,019	$	2,940
Corporate and Other		2,351		2,257
Consolidated revenues	$	32,370	$	5,197

Operating loss:
Manufacturing (1)	$	(5,530)	$	(11,800)
Corporate and Other		(8,467)		(5,293)
Consolidated operating loss		(13,997)		(17,093)
Consolidated interest expense		(2,502)		(296)
Loss on change in fair market value of warrant liability		(22,128)		-
Consolidated other income		115		224
Consolidated loss before income taxes	$	(38,512)	$	(17,165)

Depreciation and amortization:
Manufacturing	$	1,067	$	2,795
Corporate and Other		130		218
Consolidated depreciation and amortization	$	1,197	$	3,013

Capital expenditures:
Manufacturing	$	345	$	2,920
Corporate and Other		197		750
Consolidated capital expenditures	$	542	$	3,670

(1) Results for the three months ended March 31, 2021 and 2020 include restructuring and impairment charges of $6,650 and $880, respectively.

Reconciliation of Assets From Segment to Consolidated


	March 31,		December 31,
	2021		2020
Assets:
Manufacturing	$	110,145	$	114,669
Corporate and Other		47,765		68,046
Total operating assets		157,910		182,715
Consolidated income taxes receivable		160		27
Consolidated assets	$	158,070	$	182,742

Geographic Information



Geographic Information

		Revenues				Long Lived Assets(a)
		Three Months Ended
		March 31,				March 31,		December 31,
		2021		2020		2021		2020
United States	$	32,370	$	5,197	$	26,772	$	48,126
Mexico		-		-		31,247		20,984
Total	$	32,370	$	5,197	$	58,019	$	69,110

(a) Long lived assets include property plant and equipment, net, railcars available for lease, and ROU assets.

Fair Value Measurements (Tables)

3 Months Ended

Mar. 31, 2021

Fair Value Measurements [Abstract]

Fair Value, Assets Measured on Recurring Basis



Recurring Fair Value Measurements		As of March 31, 2021
		Level 1		Level 2		Level 3		Total
Assets:
Cash equivalents	$	7,662	$	-	$	-	$	7,662
Restricted certificates of deposit	$	182	$	-	$	-	$	182
Liabilities:
Warrant liability	$	-	$	34,858	$	-	$	34,858


Recurring Fair Value Measurements		As of December 31, 2020
		Level 1		Level 2		Level 3		Total
Assets:
Cash equivalents	$	7,993	$	-	$	-	$	7,993
Restricted certificates of deposit	$	182	$	-	$	-	$	182
Liabilities:
Warrant liability	$	-	$	12,730	$	-	$	12,730


Non-recurring Fair Value Measurements		During the Year-Ended December 31, 2020
		Level 1		Level 2		Level 3		Total
Assets:
Assets held for sale	$	-	$	-	$	10,383	$	10,383
Right of use assets	$	-	$	-	$	28,960	$	28,960
Property, plant and equipment, net	$	-	$	-	$	11,515	$	11,515
Railcars available for lease, net	$	-	$	-	$	13,175	$	13,175

Restricted Cash (Tables)

3 Months Ended

Mar. 31, 2021

Restricted Cash [Abstract]

Restricted Cash


		March 31,		December 31,
	2021		2020

Restricted cash from customer deposit	$	2,029	$	3,204
Restricted cash to collateralize standby letters of credit		3,193		3,396
Restricted cash equivalents to collateralize standby letters of credit		3,360		3,855
Restricted cash equivalents - other		181		-
Total restricted cash	$	8,763	$	10,455

Inventories (Tables)

3 Months Ended

Mar. 31, 2021

Inventories [Abstract]

Schedule of Inventory Current



		March 31,		December 31,
	2021		2020

Work in process	$	32,316	$	34,355
Parts inventory		4,738		4,476
Total inventories, net	$	37,054	$	38,831

Debt Financing and Revolving Credit Facilities (Tables)

3 Months Ended

Mar. 31, 2021

Debt Financing and Revolving Credit Facilities [Abstract]

Fair Value of Warrant


Warrant liability as of December 31, 2020	$	12,730
Change in fair value		22,128
Warrant liability as of March 31, 2021	$	34,858

Long-Term Debt


	March 31,		December 31,
	2021		2020
M&T Credit Agreement outstanding	$	9,940	$	10,105
SBA Payroll Protection Program Loan outstanding		10,000		10,000
Siena Loan Agreement outstanding		7,039		6,874
Term Loan Credit Agreement outstanding		40,256		40,000
Total debt		67,235		66,979
Less Term Loan Credit Agreement discount		(8,438)		(8,892)
Less Term Loan Credit Agreement deferred financing costs		(2,671)		(2,814)
Total debt, net of discount and deferred financing costs		56,126		55,273
Less amounts due within one year		(19,315)		(17,605)
Long-term debt, net of current portion	$	36,811	$	37,668

- Definition

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

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
-URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=119993939&loc=d3e28541-108399

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21506-112644

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(e),(f))
-URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=119993939&loc=d3e28551-108399

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21521-112644

Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21538-112644

Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=75038535&loc=d3e64711-112823

Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=114775985&loc=d3e28878-108400

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21475-112644

+ Details

Accumulated Other Comprehensive Loss (Tables)

3 Months Ended

Mar. 31, 2021

Accumulated Other Comprehensive Loss [Abstract]

Schedule of Changes in Accumulated Other Comprehensive Income (Loss)



		Pre-Tax		Tax		After-Tax
Three months ended March 31, 2021
Pension liability activity:
Reclassification adjustment for amortization of net loss (pre-tax other income)	$	156	$	-	$	156



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

Components of Accumulated Other Comprehensive Income (Loss)


	March 31,		December 31,
		2021		2020
Unrecognized pension cost, net of tax of $6,282 and $6,282, respectively	$	(11,607)	$	(11,763)

Stock-Based Compensation (Tables)

3 Months Ended

Mar. 31, 2021

Stock-Based Compensation [Abstract]

Valuation Assumptions, Options


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

2020	1/24/2020	5.1 years	71.67%	0.00%	0.93%	$5.45
2020	9/14/2020	5.5 years	70.66%	0.00%	1.00%	$5.30
2020	11/30/2020	5.7 years	70.21%	0.00%	1.03%	$5.11
2021	1/5/2021	5.8 years	69.82%	0.00%	1.05%	$5.19

Employee Benefit Plans (Tables)

3 Months Ended

Mar. 31, 2021

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	2021		2020
Interest cost	$	236	$	358
Expected return on plan assets		(584)		(609)
Amortization of unrecognized net loss		156		140
	$	(192)	$	(111)

Restructuring and Impairment Charges (Tables)

3 Months Ended

Mar. 31, 2021

Restructuring and Impairment Charges [Abstract]

Components of Restructuring and Impairment Charges


		Three Months Ended
		March 31,
		2021		2020
Impairment and loss on disposal of machinery and equipment	$	269	$	438
Employee severance and retention		(57)		(4)
Other charges related to facility closure		6,438		446
Total restructuring and impairment costs	$	6,650	$	880

Schedule of Restructuring Reserve Activity


		Three Months Ended
		March 31,
		2021		2020
Impairment and loss on disposal of machinery and equipment	$	269	$	438
Employee severance and retention		(57)		(4)
Other charges related to facility closure		6,438		446
Total restructuring and impairment costs	$	6,650	$	880



	Accrued as of December 31, 2020		Cash Charges		Non-cash charges		Cash payments		Accrued as of March 31, 2021

Impairment and loss on disposal of machinery and equipment	$	-	$	-	$	269	$	-	$	-
Employee severance and retention		1,596		-		(57)		(1,075)		464
Other charges related to facility closure		251		6,438		-		(4,897)		1,792
Total restructuring and impairment costs	$	1,847	$	6,438	$	212	$	(5,972)	$	2,256


	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

Description of the Business (Details)	3 Months Ended
Description of the Business (Details)	Sep. 30, 2020	Oct. 16, 2020
Mexico Joint Venture [Member]
Schedule of Equity Method Investments [Line Items]
Joint Venture Ownership Percentage	50.00%
FCA-Fasemex, LLC [Member]
Schedule of Equity Method Investments [Line Items]
Percent acquired		50.00%

Revenue Recognition (Narrative) (Details) - USD ($)	3 Months Ended
Revenue Recognition (Narrative) (Details) - USD ($)	Mar. 31, 2021	Dec. 31, 2020
Disaggregation of Revenue [Line Items]
Contract assets	$ 0	$ 445,000
Deferred revenue and customer deposits	0	$ 6,930,000
Performance obligation	$ 14,850,000
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, 2021	Mar. 31, 2020
Disaggregation of Revenue [Line Items]
Revenues from contracts with customers	$ 31,295	$ 3,739
Leasing revenues	1,075	1,458
Total revenues	32,370	5,197
Railcar Sales [Member]
Disaggregation of Revenue [Line Items]
Revenues from contracts with customers	28,929	1,526
Parts Sales [Member]
Disaggregation of Revenue [Line Items]
Revenues from contracts with customers	2,328	$ 2,213
Other sales [Member]
Disaggregation of Revenue [Line Items]
Revenues from contracts with customers	$ 38

- Definition

Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8906-108599

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9031-108599

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9038-108599

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 4
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130543-203045

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8736-108599

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8736-108599

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 42
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9054-108599

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130545-203045

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 924
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 11.L)
-URI http://asc.fasb.org/extlink&oid=6472922&loc=d3e499488-122856

+ Details

- Definition

Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8736-108599

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 323
-SubTopic 10
-Section 50
-Paragraph 3
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=114001798&loc=d3e33918-111571

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 28
-Subparagraph (f)
-URI http://asc.fasb.org/extlink&oid=75031198&loc=d3e14064-108612

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8736-108599

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9031-108599

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8906-108599

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9038-108599

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 42
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9054-108599

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(g)(1)(ii))
-URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 235
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-05(b)(2))
-URI http://asc.fasb.org/extlink&oid=120399901&loc=d3e537907-122884

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(1))
-URI http://asc.fasb.org/extlink&oid=120395209&loc=SL114868664-224227

+ Details

Segment Information (Narrative) (Details)	3 Months Ended
Segment Information (Narrative) (Details)	Mar. 31, 2021 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, 2021	Mar. 31, 2020
Segment Reporting Information [Line Items]
Revenues	$ 32,370	$ 5,197
Operating (Loss) Income	(13,997)	(17,093)
Loss on change in fair market value for warrant liability	22,128
Consolidated other income	115	224
Loss before income taxes	(38,512)	(17,165)
Restructuring and impairment charges	6,650	880
Manufacturing [Member]
Segment Reporting Information [Line Items]
Restructuring and impairment charges	6,650	880
Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenues	32,370	5,197
Operating (Loss) Income	(13,997)	(17,093)
Consolidated interest expense	(2,502)	(296)
Loss on change in fair market value for warrant liability	22,128
Consolidated other income	115	224
Loss before income taxes	(38,512)	(17,165)
Depreciation and amortization	1,197	3,013
Capital expenditures	542	3,670
Operating Segments [Member] \| Manufacturing [Member]
Segment Reporting Information [Line Items]
Revenues	30,019	2,940
Operating (Loss) Income	(5,530)	(11,800)
Depreciation and amortization	1,067	2,795
Capital expenditures	345	2,920
Operating Segments [Member] \| Corporate and Other [Member]
Segment Reporting Information [Line Items]
Revenues	2,351	2,257
Operating (Loss) Income	(8,467)	(5,293)
Depreciation and amortization	130	218
Capital expenditures	$ 197	$ 750

Segment Information (Reconciliation of Assets from Segment to Consolidated) (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Segment Reporting Information [Line Items]
Total assets	$ 158,070	$ 182,742
Operating Segments [Member]
Segment Reporting Information [Line Items]
Total operating assets	157,910	182,715
Consolidated income taxes receivable	160	27
Total assets	158,070	182,742
Operating Segments [Member] \| Manufacturing [Member]
Segment Reporting Information [Line Items]
Total operating assets	110,145	114,669
Operating Segments [Member] \| Corporate and Other [Member]
Segment Reporting Information [Line Items]
Total operating assets	$ 47,765	$ 68,046

- Definition

Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03(11))
-URI http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(g)(1)(ii))
-URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 28
-Subparagraph (f)
-URI http://asc.fasb.org/extlink&oid=75031198&loc=d3e14064-108612

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 50
-Paragraph 3
-Subparagraph (bb)
-URI http://asc.fasb.org/extlink&oid=121559654&loc=d3e5710-111685

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 45
-Paragraph 25
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=116870748&loc=SL6758485-165988

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8736-108599

Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03(a)(12))
-URI http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 323
-SubTopic 10
-Section 50
-Paragraph 3
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=114001798&loc=d3e33918-111571

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8906-108599

+ Details

Segment Information (Geographic Information) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Segment Reporting Information [Line Items]
Revenues	$ 32,370	$ 5,197
Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenues	32,370	5,197
Long-Lived Assets	58,019		$ 69,110
Operating Segments [Member] \| United States [Member]
Segment Reporting Information [Line Items]
Revenues	32,370	$ 5,197
Long-Lived Assets	26,772		48,126
Operating Segments [Member] \| Mexico [Member]
Segment Reporting Information [Line Items]
Long-Lived Assets	$ 31,247		$ 20,984

- Definition

Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8736-108599

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 323
-SubTopic 10
-Section 50
-Paragraph 3
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=114001798&loc=d3e33918-111571

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 28
-Subparagraph (f)
-URI http://asc.fasb.org/extlink&oid=75031198&loc=d3e14064-108612

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8736-108599

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9031-108599

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8906-108599

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9038-108599

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 42
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9054-108599

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(g)(1)(ii))
-URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 235
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-05(b)(2))
-URI http://asc.fasb.org/extlink&oid=120399901&loc=d3e537907-122884

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(1))
-URI http://asc.fasb.org/extlink&oid=120395209&loc=SL114868664-224227

+ Details

Fair Value Measurements (Narrative) (Details) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended	3 Months Ended
	Sep. 30, 2020	Dec. 31, 2020	Mar. 31, 2021
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 0.01	$ 0.01
Non-cash impairment charges	$ 8,978
Impairment and loss on right of use asset	$ 17,540	$ 1,999
Impairment Of Leased Railcars		16,952
Fair Value, Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Property, plant and equipment, net		$ 11,515
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 0.01	$ 0.01
Fair Value, Inputs, Level 3 [Member] \| Fair Value, Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Property, plant and equipment, net		$ 11,515

Fair Value Measurements (Fair Value, Assets Measured on Recurring Basis and Non-Recurring Basis) (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Fair Value, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	$ 7,662	$ 7,993
Restricted certificates of deposit	182	182
Warrant liability	34,858	12,730
Fair Value, Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets held for sale		10,383
Right of use asset		28,960
Property, plant and equipment, net		11,515
Railcars available for lease, net		13,175
Fair Value, Inputs, Level 1 [Member] \| Fair Value, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	7,662	7,993
Restricted certificates of deposit	182	182
Fair Value, Inputs, Level 2 [Member] \| Fair Value, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Warrant liability	$ 34,858	12,730
Fair Value, Inputs, Level 3 [Member] \| Fair Value, Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets held for sale		10,383
Right of use asset		28,960
Property, plant and equipment, net		11,515
Railcars available for lease, net		$ 13,175

Restricted Cash (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Restricted Cash and Cash Equivalents Items [Line Items]
Total restricted cash	$ 8,763	$ 10,455
Customer Deposit [Member]
Restricted Cash and Cash Equivalents Items [Line Items]
Total restricted cash	2,029	3,204
Restricted Cash To Collateralize Standby Letters Of Credit [Member]
Restricted Cash and Cash Equivalents Items [Line Items]
Total restricted cash	3,193	3,396
Restricted Cash Equivalents To Collateralize Standby Letters Of Credit [Member]
Restricted Cash and Cash Equivalents Items [Line Items]
Total restricted cash	3,360	$ 3,855
Restricted Cash Equivalents - Other [Member]
Restricted Cash and Cash Equivalents Items [Line Items]
Total restricted cash	$ 181

Inventories (Narrative) (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Inventories [Abstract]
Inventory valuation reserves	$ 2,558	$ 9,836

Inventories (Schedule of Inventory Current) (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Inventories [Abstract]
Work in process	$ 32,316	$ 34,355
Parts inventory	4,738	4,476
Total inventories, net	$ 37,054	$ 38,831

Debt Financing and Revolving Credit Facilities (Narrative) (Details)		3 Months Ended	12 Months Ended
	Nov. 24, 2020 USD ($) $ / shares	Mar. 31, 2021 USD ($) item $ / shares shares	Dec. 31, 2020 USD ($) $ / shares shares	Dec. 18, 2020 USD ($)	Aug. 07, 2020 USD ($)
Line of Credit Facility [Line Items]
Common Stock, Par or Stated Value Per Share \| $ / shares	$ 0.01	$ 0.01	$ 0.01
Class Of Warrant Or Right, Percentage Of Oustanding Common Shares	23.00%
Class of Warrant or Right, Number of Securities Called by Warrants or Rights \| shares		5,289,542	5,307,539
Class of Warrant or Right, Exercise Price of Warrants or Rights \| $ / shares		$ 0.01	$ 0.01
Warrants and Rights Outstanding		$ 34,858,000	$ 12,730,000
Paycheck Protection Program Loan [Member]
Line of Credit Facility [Line Items]
Aggregate principal amount		$ 10,000,000
Term		2 years
Interest rate		1.00%
2021		$ 7,500,000
2022		2,500,000
Siena Loan Agreement [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Remaining Borrowing Capacity		1,399,000	9,701,000
deferred financing costs			1,101,000
Maximum borrowing capacity		20,000,000
Outstanding borrowings		$ 7,039,000	6,874,000
Value of eligible accounts		85.00%
Liquidation value		85.00%
Cost of eligible inventory		50.00%
Interest rate		6.26%
Siena Loan Agreement [Member] \| Base Rate [Member]
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate		3.00%
Term Loan Credit Agreement [Member]
Line of Credit Facility [Line Items]
deferred financing costs	$ 2,872,000	$ 2,671,000	$ 2,814,000
Aggregate principal amount		$ 40,000,000
Term		5 years
Interest rate		14.00%
M & T Bank [Member] \| Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Collateral		$6,936	$6,975
Maximum borrowing capacity		$ 40,000,000
Outstanding borrowings		$ 9,940,000	$ 10,105,000
Payment demand				$ 10,114,000	$ 5,081,000
Payment term		5 days
Interest coverage ratio \| item		1.25
Interest rate		4.18%

Debt Financing and Revolving Credit Facilities (Fair Value of Warrant) (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2021 USD ($)
Debt Financing and Revolving Credit Facilities [Abstract]
Warrant liability	$ 12,730
Change in fair value	22,128
Warrant liability	$ 34,858

Debt Financing and Revolving Credit Facilities (Long-Term Debt) (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020	Nov. 24, 2020
Debt Instrument [Line Items]
Total Debt	$ 67,235	$ 66,979
Total debt, net of discount and deferred financing costs	56,126	55,273
Less amounts due within one year	(19,315)	(17,605)
Long-term debt, net of current portion	36,811	37,668
M&T Credit Agreement [Member]
Debt Instrument [Line Items]
Total Debt	9,940	10,105
Paycheck Protection Program Loan [Member]
Debt Instrument [Line Items]
Total Debt	10,000	10,000
Siena Loan Agreement [Member]
Debt Instrument [Line Items]
Total Debt	7,039	6,874
deferred financing costs		(1,101)
Term Loan Credit Agreement [Member]
Debt Instrument [Line Items]
Total Debt	40,256	40,000
discount	(8,438)	(8,892)
deferred financing costs	$ (2,671)	$ (2,814)	$ (2,872)

Accumulated Other Comprehensive Loss (Schedule of Changes in Accumulated Other Comprehensive Income (Loss)) (Details) - Reclassification out of Accumulated Other Comprehensive Income [Member] - Accumulated Defined Benefit Plans Adjustment, Net Gain (Loss) Attributable to Parent [Member] - Pension Benefits [Member] - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Accumulated Other Comprehensive Income (Loss) [Line Items]
Pre-Tax	$ 156	$ 140
After-Tax	$ 156	$ 140

Accumulated Other Comprehensive Loss (Components of Accumulated Other Comprehensive Income (Loss)) (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020	Mar. 31, 2020	Dec. 31, 2019
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive loss, net of tax	$ (7,707)	$ 30,497	$ 100,350	$ 117,154
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	(11,607)	(11,763)
Accumulated other comprehensive loss, tax	$ 6,282	$ 6,282

- Definition

Amount of stockholders' equity (deficit), net of receivables from officers, directors, owners, and affiliates of the entity, attributable to both the parent and noncontrolling interests. Amount excludes temporary equity. Alternate caption for the concept is permanent equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 45
-Paragraph 24
-URI http://asc.fasb.org/extlink&oid=115929471&loc=d3e21930-107793

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 830
-SubTopic 30
-Section 45
-Paragraph 17
-URI http://asc.fasb.org/extlink&oid=118261656&loc=d3e32136-110900

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=120397183&loc=d3e187085-122770

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 45
-Paragraph 23
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=115929471&loc=d3e21914-107793

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 7
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22644-107794

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 10
-Section 65
-Paragraph 4
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=121646688&loc=SL121648383-210437

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 40
-Section 65
-Paragraph 2
-Subparagraph (f)(2)
-URI http://asc.fasb.org/extlink&oid=121370832&loc=SL117420844-207641

Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 45
-Paragraph 16
-URI http://asc.fasb.org/extlink&oid=108774443&loc=SL4568740-111683

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 65
-Paragraph 15
-Subparagraph (f)(2)
-URI http://asc.fasb.org/extlink&oid=121322162&loc=SL121327923-165333

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 55
-Paragraph 4I
-URI http://asc.fasb.org/extlink&oid=120409616&loc=SL4590271-111686

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 40
-Section 65
-Paragraph 2
-Subparagraph (f)(1)
-URI http://asc.fasb.org/extlink&oid=121370832&loc=SL117420844-207641

Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 28
-Subparagraph (f)
-URI http://asc.fasb.org/extlink&oid=75031198&loc=d3e14064-108612

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 830
-SubTopic 30
-Section 45
-Paragraph 20
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=118261656&loc=d3e32211-110900

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 45
-Paragraph 5
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=115929471&loc=d3e21711-107793

Reference 15: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 45
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=108774443&loc=SL4568447-111683

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 65
-Paragraph 15
-Subparagraph (f)(1)
-URI http://asc.fasb.org/extlink&oid=121322162&loc=SL121327923-165333

Reference 17: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 323
-SubTopic 10
-Section 50
-Paragraph 3
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=114001798&loc=d3e33918-111571

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (b)(3)
-URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22499-107794

Reference 19: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(g)(1)(ii))
-URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690

Reference 20: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 830
-SubTopic 30
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6450520&loc=d3e32583-110901

Reference 21: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 65
-Paragraph 15
-Subparagraph (e)
-URI http://asc.fasb.org/extlink&oid=121322162&loc=SL121327923-165333

Reference 22: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 65
-Paragraph 8
-Subparagraph (d)(2)

Reference 23: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 65
-Paragraph 8
-Subparagraph (d)(3)

+ Details

Stock-Based Compensation (Narrative) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Remaining requisite service period	26 months
Unearned compensation	$ 1,218
Time-Vested Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unearned compensation related to options	$ 1,277
Remaining service period	33 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
Stock-based compensation	$ 2,553	$ 20
Estimated fair value	$ 12,656
Granted (shares)	1,735,500
30 day trailing average fair market value, per share	$ 3.17
Exercise price	2.38
Stock awards, Grants in Period, Weighted Average Grant Date Fair Value	$ 1.74
Stock Appreciation Rights (SARs) [Member] \| Share-based Payment Arrangement, Tranche One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage	133.30%
Including Liability Based Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation	$ 2,662	$ 227
Certain Employees [Member] \| Stock Appreciation Rights (SARs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted			1,139,464

Stock-Based Compensation (Valuation Assumptions) (Details) - Stock Appreciation Rights (SARs) [Member]	3 Months Ended
	Mar. 31, 2021 $ / 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	5 years 1 month 6 days
Expected Volatility	71.67%
Expected Dividend Yield	0.00%
Risk Free Interest Rate	0.93%
Fair Value Per Award	$ 5.45
9/14/2020 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Grant Year	2020
Grant Date	Sep. 14, 2020
Expected Life	5 years 6 months
Expected Volatility	70.66%
Expected Dividend Yield	0.00%
Risk Free Interest Rate	1.00%
Fair Value Per Award	$ 5.30
11/30/2020 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Grant Year	2020
Grant Date	Nov. 30, 2020
Expected Life	5 years 8 months 12 days
Expected Volatility	70.21%
Expected Dividend Yield	0.00%
Risk Free Interest Rate	1.03%
Fair Value Per Award	$ 5.11
1/5/2021 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Grant Year	2021
Grant Date	Jan. 05, 2021
Expected Life	5 years 9 months 18 days
Expected Volatility	69.82%
Expected Dividend Yield	0.00%
Risk Free Interest Rate	1.05%
Fair Value Per Award	$ 5.19

Employee Benefit Plans (Narrative) (Details) - Pension Benefits [Member] - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
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

- Definition

Amount of contribution received by defined benefit plan from employer which increases plan assets.

+ References + Details

Employee Benefit Plans (Components of Net Periodic Benefit Cost) (Details) - Pension Benefits [Member] - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Interest cost	$ 236	$ 358
Expected return on plan assets	(584)	(609)
Amortization of unrecognized net (gain) loss	156	140
Total net periodic benefit cost	$ (192)	$ (111)

Contingencies and Legal Settlements (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended				15 Months Ended
	Mar. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2017	Dec. 31, 2015	Jun. 30, 2022
State and local incentives received				$ 1,410	$ 15,733
Deferred liability balance	$ 4,167
Contingency losses	$ 500		$ 7,500
Settlement payments		$ 1,000	$ 3,500
Settlement payment term	15 years
Maximum [Member]
Incentive term	6 years
Scenario, Forecast [Member]
Settlement payments						$ 3,000

Loss Per Share (Narrative) (Details) - shares	3 Months Ended
Loss Per Share (Narrative) (Details) - shares	Mar. 31, 2021	Mar. 31, 2020
Loss Per Share [Abstract]
Anti-dilutive common shares excluded from computation of earnings per share amount	1,383,191	1,039,850

Loss Per Share (Weighted Average Common Shares Outstanding) (Details) - shares	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Loss Per Share [Abstract]
Weighted average common shares outstanding	14,702,964	12,366,880
Issuance of warrants	5,298,541
Weighted average common shares outstanding (shares)	20,001,505	12,366,880
Weighted average diluted common shares outstanding (shares)	20,001,505	12,366,880

Restructuring and Impairment Charges (Narrative) (Details) $ in Thousands	Mar. 31, 2021 USD ($)
Shoals Facility [Member]
Restructuring Cost and Reserve [Line Items]
Book value of property, plant, and equipment included in sale	$ 10,148

Restructuring and Impairment Charges (Components of Restructuring and Impairment Charges) (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended
	Sep. 30, 2020	Mar. 31, 2021	Dec. 31, 2020	Mar. 31, 2020
Restructuring and Impairment Charges [Abstract]
Impairment and loss on right of use asset	$ 17,540		$ 1,999
Impairment and loss on disposal of machinery and equipment		$ 269		$ 438
Employee severance and retention		(57)		(4)
Other charges related to facility closure		6,438		446
Total restructuring and impairment charges		$ 6,650		$ 880

Restructuring and Impairment Charges (Schedule Of Restructuring Reserve Activity) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Restructuring Cost and Reserve [Line Items]
Accrued	$ 1,847	$ 1,006
Cash Charges	6,438	563
Non-cash charges	212	318
Cash payments	(5,972)	(1,460)
Accrued	2,256	109
Impairment And Loss On Disposal Of Machinery And Equipment [Member]
Restructuring Cost and Reserve [Line Items]
Non-cash charges	269
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	1,596	647
Cash Charges		(4)
Non-cash charges	(57)
Cash payments	(1,075)	(612)
Accrued	464	31
Other Charges Related To Facility Closure [Member]
Restructuring Cost and Reserve [Line Items]
Accrued	251	359
Cash Charges	6,438	567
Non-cash charges		(120)
Cash payments	(4,897)	(848)
Accrued	$ 1,792	$ 78

Related Parties (Details) $ in Millions	3 Months Ended
Related Parties (Details) $ in Millions	Mar. 31, 2021 USD ($)
Fasemex [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Expenses from Transactions with Related Party	$ 4.7
Distribuciones Industrials [Member]
Related Party Transaction [Line Items]
Related party costs	$ 0.3

Risks and Contingencies (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2019
Contingencies and Legal Settlements [Abstract]
Contingency losses	$ 500	$ 7,500

Subsequent Events (Details) - USD ($)	May 14, 2021	Mar. 31, 2021	Dec. 31, 2020
Subsequent Event [Line Items]
Exercise price		$ 0.01	$ 0.01
Term Loan Credit Agreement [Member]
Subsequent Event [Line Items]
Debt Instrument, Face Amount		$ 40,000,000
Subsequent Event [Member] \| Term Loan Credit Agreement, Second Amendment [Member]
Subsequent Event [Line Items]
Debt Instrument, Face Amount	$ 16,000,000
Percentage of common stock	5.00%
Exercise price	$ 0.01