Document and Entity Information (USD $) In Millions, except Share data, unless otherwise specified	12 Months Ended
	Dec. 31, 2013	Feb. 13, 2014	Jun. 30, 2013
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2013
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	FY
Entity Registrant Name	TREX CO INC
Entity Central Index Key	0001069878
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		16,741,324
Entity Public Float			$ 805.6

Consolidated Balance Sheets (USD $) In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Current Assets:
Cash and cash equivalents	$ 3,772	$ 2,159
Accounts receivable, net	37,338	26,542
Inventories	22,428	17,521
Prepaid expenses and other assets	2,761	2,188
Income taxes receivable	384	435
Deferred income taxes	9,497	3,792
Total current assets	76,180	52,637
Property, plant and equipment, net	100,783	104,425
Goodwill and other intangibles	10,542	10,550
Other assets	652	1,003
Total Assets	188,157	168,615
Current Liabilities:
Accounts payable	14,891	11,161
Accrued expenses	23,295	18,818
Accrued warranty	9,000	7,500
Line of credit		5,000
Total current liabilities	47,186	42,479
Deferred income taxes	360	7,353
Non-current accrued warranty	31,812	21,487
Other long-term liabilities	2,183	3,310
Total Liabilities	81,541	74,629
Commitments and contingencies
Stockholders' Equity:
Preferred stock, $0.01 par value, 3,000,000 shares authorized; none issued and outstanding
Common stock, $0.01 par value, 40,000,000 shares authorized; 17,299,062 and 17,010,493 shares issued and 16,737,807 and 17,010,493 shares outstanding at December 31, 2013 and 2012, respectively	173	170
Additional paid-in capital	101,667	98,638
Retained earnings (deficit)	29,776	(4,822)
Treasury stock, at cost, 561,255 shares	(25,000)
Total Stockholders' Equity	106,616	93,986
Total Liabilities and Stockholders' Equity	$ 188,157	$ 168,615

Consolidated Balance Sheets (Parenthetical) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Statement Of Financial Position [Abstract]
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	3,000,000	3,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	40,000,000	40,000,000
Common stock, shares issued	17,299,062	17,010,493
Common stock, shares outstanding	16,737,807	17,010,493
Treasury stock, shares	561,255

Consolidated Statements of Comprehensive Income (USD $) In Thousands, except Share data, unless otherwise specified	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income Statement [Abstract]
Net sales	$ 342,511	$ 307,354	$ 266,789
Cost of sales	243,893	222,772	203,998
Gross profit	98,618	84,582	62,791
Selling, general and administrative expenses	73,967	71,907	60,620
Income from operations	24,651	12,675	2,171
Interest expense, net	602	8,946	16,364
Income (loss) before income taxes	24,049	3,729	(14,193)
Provision (benefit) for income taxes	(10,549)	1,009	(2,605)
Net income (loss)	34,598	2,720	(11,588)
Basic earnings (loss) per common share	$ 2.06	$ 0.17	$ (0.75)
Basic weighted average common shares outstanding	16,794,841	16,123,592	15,388,456
Diluted earnings (loss) per common share	$ 2.02	$ 0.16	$ (0.75)
Diluted weighted average common shares outstanding	17,136,751	17,064,856	15,388,456
Other comprehensive income:
Net derivative losses on interest rate swaps, before tax			312
Income tax expense related to net derivative losses on interest rate swaps			128
Other comprehensive income, net of tax			184
Comprehensive income (loss)	$ 34,598	$ 2,720	$ (11,404)

Consolidated Statements of Changes in Stockholders' Equity (USD $) In Thousands, except Share data	Total	Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Other Comprehensive Loss [Member]	Retained Earnings (Deficit) [Member]	Treasury Stock [Member]
Beginning Balance at Dec. 31, 2010	$ 102,922	$ 155	$ 98,905	$ (184)	$ 4,046
Beginning Balance, Shares at Dec. 31, 2010		15,458,002
Net income (loss)	(11,588)				(11,588)
Net derivatives losses on interest rate swaps, net of tax	184			184
Employee stock purchase and option plans	1,427	1	1,426
Employee stock purchase and option plans, Shares		139,228
Shares withheld for taxes on share-based payment awards	(3,092)		(3,092)
Shares withheld for taxes on share-based payment awards, shares		(62,543)
Stock-based compensation	3,146		3,146
Stock-based compensation, Shares		67,445
Repurchases of convertible notes	(500)		(500)
Ending Balance at Dec. 31, 2011	92,499	156	99,885		(7,542)
Ending Balance, Shares at Dec. 31, 2011		15,602,132
Net income (loss)	2,720				2,720
Employee stock purchase and option plans	822	2	820
Employee stock purchase and option plans, Shares		234,552
Shares withheld for taxes on share-based payment awards	(5,524)	1	(5,525)
Shares withheld for taxes on share-based payment awards, shares		(37,151)
Stock-based compensation	3,469		3,469
Stock-based compensation, Shares		149,215
Common stock issued upon conversion of notes		11	(11)
Common stock issued upon conversion of notes ,Shares		1,061,745
Ending Balance at Dec. 31, 2012	93,986	170	98,638		(4,822)
Ending Balance, Shares at Dec. 31, 2012		17,010,493
Net income (loss)	34,598				34,598
Employee stock purchase and option plans	4,032	3	4,029
Employee stock purchase and option plans, Shares		271,335
Shares withheld for taxes on share-based payment awards	(6,277)		(6,277)
Shares withheld for taxes on share-based payment awards, shares		(29,365)
Stock-based compensation	3,811		3,811
Stock-based compensation, Shares		46,599
Excess tax benefits from stock compensation	1,466		1,466
Shares repurchased under our publicly announced share repurchase programs	(25,000)					(25,000)
Shares repurchased under our publicly announced share repurchase programs, shares		(561,255)				561,255
Ending Balance at Dec. 31, 2013	$ 106,616	$ 173	$ 101,667		$ 29,776	$ (25,000)
Ending Balance, Shares at Dec. 31, 2013		16,737,807				561,255

Consolidated Statements of Cash Flows (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Operating Activities
Net income (loss)	$ 34,598	$ 2,720	$ (11,588)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization	16,255	17,009	18,170
Debt discount amortization		5,450	10,538
Deferred income taxes	(12,698)	618	165
Stock-based compensation	3,811	3,469	3,146
Loss on disposal of property, plant and equipment	587	1,909	711
Excess tax benefits from stock compensation	(1,466)
Other non-cash adjustments	(337)	(314)	621
Changes in operating assets and liabilities:
Accounts receivable	(10,844)	2,660	23,931
Inventories	(4,907)	11,376	125
Prepaid expenses and other assets	(213)	(405)	(19)
Accounts payable	3,731	(731)	(3,215)
Accrued expenses and other liabilities	15,173	16,784	(8,385)
Income taxes receivable/payable	1,518	(102)	(353)
Net cash provided by operating activities	45,208	60,443	33,847
Investing Activities
Expenditures for property, plant and equipment	(13,060)	(7,593)	(7,419)
Proceeds from sales of property, plant and equipment	176	3	28
Purchase of acquired company, net of cash acquired		(11)	(2,075)
Notes receivable, net	187	117	99
Net cash used in investing activities	(12,697)	(7,484)	(9,367)
Financing Activities
Financing costs	(119)	(750)	(135)
Restricted cash		37,000	(37,000)
Borrowings under line of credit	74,500	93,700
Principal payments under line of credit	(79,500)	(88,700)
Principal payments under mortgages and notes		(91,875)	(2,542)
Repurchases of convertible notes			(5,882)
Repurchases of common stock	(31,277)	(5,522)	(3,092)
Proceeds from employee stock purchase and option plans	4,032	821	1,427
Excess tax benefits from stock compensation	1,466
Net cash used in financing activities	(30,898)	(55,326)	(47,224)
Net increase (decrease) in cash and cash equivalents	1,613	(2,367)	(22,744)
Cash and cash equivalents at beginning of year	2,159	4,526	27,270
Cash and cash equivalents at end of year	3,772	2,159	4,526
Supplemental disclosures of cash flow information:
Cash paid for interest, net of capitalized interest	348	5,792	6,349
Cash paid for income taxes, net	$ 672	$ 590	$ 658

Business and Organization

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

Business and Organization

1.	BUSINESS AND ORGANIZATION

Trex Company, Inc. (together with its subsidiary, the “Company”), a Delaware corporation, was incorporated on September 4, 1998. The Company manufactures and distributes wood/plastic composite products, as well as related accessories, primarily for residential and commercial decking and railing applications. The majority of its products are manufactured in a proprietary process that combines waste wood fibers and reclaimed polyethylene (“PE material”). The Company operates in one business segment.

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

2.	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Accounting

The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States and include the accounts of the Company and its wholly-owned subsidiary, Trex Wood-Polymer Espana, S.L. (“TWPE”). Intercompany accounts and transactions have been eliminated in consolidation.

TWPE was formed to hold the Company’s 35% equity interest in Denplax, S.A. (“Denplax”), a joint venture with a Spanish Company responsible for public environmental programs in southern Spain and with an Italian equipment manufacturer. The joint venture was formed to recycle polyethylene at a facility in El Ejido, Spain. The Company’s investment in Denplax is accounted for using the equity method. During 2010, the Company determined that its investment in Denplax and a related note receivable were no longer recoverable and recorded a $2.4 million charge to earnings to fully reserve the equity investment and note. Both the equity investment and note remain fully reserved as of December 31, 2013.

Iron Deck Acquisition

On May 2, 2011, the Company completed the acquisition of substantially all of the assets of Iron Deck Corporation, a manufacturer of steel deck framing systems located in Denver, Colorado, for approximately $2 million in cash plus the assumption of certain liabilities. As a result of the acquisition, the Company recorded an increase of $3.7 million to Goodwill. No other material tangible or intangible assets were identified. The provisions of the purchase agreement allow for future payments contingent upon certain future sales targets. The contingent payments were estimated as purchase consideration at the acquisition date and may be revised if actual sales differ from projected sales. As a result of decreased near-term sales projections of steel deck framing systems, the Company reduced its provision for future contingent payments and recorded a $0.2 million and $1.4 million benefit to selling, general and administrative expenses in the years ended December 31, 2013 and 2012, respectively.

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and the accompanying notes. Actual results could differ from those estimates.

Cash and Cash Equivalents

Cash equivalents consist of highly liquid investments purchased with original maturities of three months or less.

Concentrations and Credit Risk

The Company’s financial instruments that are exposed to concentrations of credit risk consist primarily of cash and cash equivalents and trade accounts receivable. The Company from time to time may have bank deposits in excess of insurance limits of the Federal Deposit Insurance Corporation. As of December 31, 2013, substantially all deposits are maintained in one financial institution. The Company has not experienced any losses in such accounts and believes it is not exposed to any significant credit risk related to its cash and cash equivalents.

The Company routinely assesses the financial strength of its customers and believes that its trade receivables credit risk exposure is limited. Trade receivables are carried at the original invoice amount less an estimate made for payment discounts and doubtful accounts. A valuation allowance is provided for known and anticipated credit losses and disputed amounts, as determined by management in the course of regularly evaluating individual customer receivables. This evaluation takes into consideration a customer’s financial condition and credit history, as well as current economic conditions.

In the years ended December 31, 2013, 2012 and 2011, sales to certain customers accounted for 10% or more of the Company’s total net sales. For the year ended December 31, 2013, one customer of the Company represented approximately 28% of the Company’s net sales. For the year ended December 31, 2012, two customers of the Company represented approximately 26% and 10% of the Company’s net sales. For the year ended December 31, 2011, one customer of the Company represented approximately 24% of the Company’s net sales. As of December 31, 2013, three customers represented 29%, 15%, and 12%, respectively, of the Company’s accounts receivable balance.

Approximately 44%, 40%, and 33% of the Company’s raw materials purchases for the years ended December 31, 2013, 2012 and 2011, respectively, were purchased from its four largest suppliers.

Inventories

Inventories are stated at the lower of cost (last-in, first-out, or “LIFO” method) or market value. The Company periodically reviews its inventory for slow moving or obsolete items and writes down the related products to estimated realizable value. The Company has not established significant reserves for estimated slow moving products or obsolescence. At December 31, 2013, the excess of the replacement cost of inventory over the LIFO value of inventory was approximately $24.5 million. Due to the nature of the LIFO valuation methodology, liquidations of inventories will result in a portion of the Company’s cost of sales being based on historical rather than current year costs.

The majority of the Company’s products are made in a proprietary process that combines waste wood fibers and reclaimed polyethylene. The Company grinds up scrap materials generated from its manufacturing process and inventories deemed no longer salable and reintroduces the “reclaimed” material into the manufacturing process as a substitute for raw materials. The reclaimed material is valued at the costs of the raw material components of the material.

Property, Plant and Equipment

Property, plant and equipment are stated at historical cost. The costs of additions and improvements are capitalized, while maintenance and repairs are expensed as incurred. Depreciation is provided using the straight-line method over the following estimated useful lives:


Buildings			40 years
Machinery and equipment			5-11 years
Furniture and equipment			10 years
Forklifts and tractors			5 years
Computer equipment and software			3-5 years

Leasehold improvements are amortized over the shorter of the lease term or the estimated useful life of the asset.

The Company reviews its long-lived assets, including property, plant and equipment, whenever events or changes in circumstances indicate that the carrying amount of the assets may not be fully recoverable. To determine the recoverability of its long-lived assets, the Company evaluates the probability that future estimated undiscounted net cash flows will be less than the carrying amount of the long-lived assets. If the estimated cash flows are less than the carrying amount of the long-lived assets, the assets are written down to their fair value. The Company’s estimates of anticipated cash flows and the remaining estimated useful lives of long-lived assets could be reduced in the future. As a result, the carrying amount of long-lived assets could be reduced in the future.

Contract Termination Costs

In anticipation of relocating its corporate headquarters, the Company entered into a lease agreement in 2005. The Company reconsidered and decided not to move its headquarters. The lease obligates the Company to lease 55,047 square feet of office space through June 30, 2019. As of December 31, 2013, the Company has executed subleases for 41,701 square feet of the leased space and is currently marketing the remaining portion of the space to find a suitable tenant. The Company estimates that the present value of the estimated future sublease receipts, net of transaction costs, will be less than the Company’s remaining minimum lease payment obligations under its lease and has recorded a liability for the expected shortfall. During the three months ended September 30, 2013, a subtenant defaulted on its sublease payments. As a result, the Company revised its estimate of sublease receipts and recorded a $1.1 million charge to selling, general and administrative expenses to increase its liability.

To estimate future sublease receipts for the periods beyond the term of the existing subleases, we have assumed that the existing subleases will be renewed or new subleases will be executed at rates consistent with rental rates in the current subleases or estimated market rates. However, management cannot be certain that the timing of future subleases or the rental rates contained in future subleases will not differ from current estimates. Factors such as the availability of commercial office space, poor economic conditions and subtenant preferences will influence the terms achieved in future subleases. The inability to sublet the office space in the future or unfavorable changes to key management assumptions used in the estimate of the future sublease receipts may result in material charges to selling, general and administrative expenses in future periods.

Goodwill

Goodwill represents the excess of cost over net assets acquired resulting from the Company’s 1996 purchase of the Mobil Composite Products Division and the 2011 purchase of the assets of the Iron Deck Corporation. The Company evaluates the recoverability of goodwill annually or more frequently if an event occurs or circumstances change in the interim that would more likely than not reduce the fair value of the asset below its carrying amount. Goodwill is considered to be impaired when the net book value of the reporting unit exceeds its estimated fair value.

In the evaluation of goodwill for impairment, the Company first compares the fair value of the reporting unit to its carrying value. If the carrying value of a reporting unit exceeds its fair value, the goodwill of that reporting unit is potentially impaired and step two of the impairment analysis is performed. In step two of the analysis, an impairment loss is recorded equal to the excess of the carrying value of the reporting unit’s goodwill over its implied fair value should such a circumstance arise.

The Company measures fair value of the reporting unit based on a present value of future discounted cash flows and a market valuation approach. The discounted cash flows model indicates the fair value of the reporting unit based on the present value of the cash flows that the reporting unit is expected to generate in the future. Significant estimates in the discounted cash flows model include: the weighted average cost of capital; long-term rate of growth and profitability of the business; and working capital effects. The market valuation approach indicates the fair value of the business based on a comparison of the Company against certain market information. Significant estimates in the market approach model include identifying appropriate market multiples and assessing earnings before interest, income taxes, depreciation and amortization (EBITDA) in estimating the fair value of the reporting unit.

For the years ended December 31, 2013, 2012 and 2011, the Company completed its annual impairment test of goodwill and noted no impairment. The Company performs the annual impairment testing of its goodwill as of October 31 of each year. However, actual results could differ from the Company’s estimates and projections, which would affect the assessment of impairment. As of December 31, 2013, the Company had goodwill of $10.5 million that is subject to at least annual review of impairment.

Product Warranty

The Company warrants that its products will be free from material defects in workmanship and materials. This warranty generally extends for a period of 25 years for residential use and 10 years for commercial use. (With respect to TrexTrim™ and Trex Reveal^® Railing, the warranty period is 25 years for both residential and commercial use.) With respect to the Company’s Transcend^®, Enhance^®, Select^® and Universal Fascia product, the Company further warrants that the product will not fade in color more than a certain amount and will be resistant to permanent staining from food substances or mold (provided the stain is cleaned within seven days of appearance). This warranty extends for a period of 25 years for residential use and 10 years for commercial use. If there is a breach of such warranties, the Company has an obligation either to replace the defective product or refund the purchase price. The Company establishes warranty reserves to provide for estimated future expenses as a result of product defects that result in claims. Reserve estimates are based on management’s judgment, considering such factors as cost per claim, historical experience, anticipated rates of claims, and other available information. Management reviews and adjusts these estimates, if necessary, on a quarterly basis based on the differences between actual experience and historical estimates.

Treasury Stock

The Company records the repurchase of shares of its common stock at cost. These shares are considered treasury stock, which is a reduction to stockholders’ equity. Treasury stock is included in authorized and issued shares but excluded from outstanding shares.

Revenue Recognition

The Company recognizes revenue when title is transferred to customers, which is generally upon shipment of the product to the customer. The Company does not grant contractual product return rights to customers other than pursuant to its product warranty. The Company does not expect future product returns to be material and, consequently, does not maintain an allowance for product returns.

The Company records all shipping and handling fees in sales and records all of the related costs in cost of sales. The Company offers sales incentive programs to dealers and distributors, including rebates, pricing discounts, favorable payment terms and cooperative advertising, many of which result in cash consideration made to dealers and distributors. The Company accounts for consideration made pursuant to these programs in accordance with accounting guidance that governs consideration given by a vendor to a customer. With the exception of cooperative advertising, the Company classifies sales incentives as a reduction in revenue in “Net sales.” Sales incentives are recorded in the period in which they are earned by customers. The Company’s cooperative advertising program meets the requirements for exclusion from net sales and the costs are recorded as expenses in “Selling, general and administrative expenses” in the accompanying consolidated statements of comprehensive income. Cooperative advertising costs are expensed as incurred.

Stock-Based Compensation

The Company measures share-based compensation at the grant date of the award based on the fair value, and is recognized on a straight line basis as expense in the accompanying consolidated statements of comprehensive income over the vesting periods of the award, net of an estimated forfeiture rate.

Income Taxes

The Company accounts for income taxes in accordance with ASC 740, “Income Taxes.” Deferred tax assets and liabilities are recognized based on the difference between the financial statement basis and tax basis of assets and liabilities using enacted rates expected to be in effect during the year in which the differences reverse. In accordance with ASC 740, the Company assesses the likelihood that its deferred tax assets will be realized. Deferred tax assets are reduced by a valuation allowance when, after considering all available positive and negative evidence, it is determined that it is more likely than not that some portion, or all, of the deferred tax asset will not be realized. As of December 31, 2012, the Company had a full valuation allowance recorded against its deferred tax assets. The Company’s assessment gave significant weight to the negative evidence of its cumulative loss history in the three years ended December 31, 2012.

As of December 31, 2013, the Company determined that it more likely than not will realize most of its deferred tax assets and, as a result, reversed a significant portion of its valuation allowance. The analysis performed to assess the need for a valuation allowance included an evaluation of all available positive and negative evidence and the four possible sources of taxable income as identified in ASC 740, including the consideration of the positive evidence of its cumulative income history in the three years ended December 31, 2013.

Research and Development Costs

Research and development costs are expensed as incurred. For the years ended December 31, 2013, 2012 and 2011, research and development costs were $2.9 million, $2.9 million and $2.5 million, respectively, and have been included in “Selling, general and administrative expenses” in the accompanying consolidated statements of comprehensive income.

Advertising Costs

The Company expenses its branding and advertising communication costs as incurred. Significant production costs are deferred and recognized as expense in the period that the related advertisement is first used. At December 31, 2013 and December 31, 2012, $0.5 million and $0.6 million, respectively, were included in prepaid expenses for production costs.

For the years ended December 31, 2013, 2012 and 2011, branding expenses, including advertising expenses as described above, were $20.9 million, $20.5 million and $19.4 million, respectively.

Fair Value of Financial Instruments

The Company considers the recorded value of its financial assets and liabilities, consisting primarily of cash and cash equivalents, restricted cash, accounts receivable, accounts payable, accrued expenses and other current liabilities to approximate the fair value of the respective assets and liabilities at December 31, 2013 and 2012.

Comprehensive Income (Loss)

Comprehensive income (loss) consists of net income (loss) and net unrealized gains and losses on interest rate swap contracts. Amounts related to interest rate swap contracts that were previously included in “Accumulated other comprehensive loss” and reclassified to “Interest expense, net” were immaterial for the year ended December 31, 2011. Comprehensive income consisted solely of net income for the years ended December 31, 2013 and 2012.

Inventories

12 Months Ended

Dec. 31, 2013

Inventory Disclosure [Abstract]

Inventories

3.	INVENTORIES

Inventories (at LIFO value) consist of the following as of December 31 (in thousands):


	2013			2012
Finished goods	$	30,423		$	23,172
Raw materials		16,502			18,068

Total FIFO inventories		46,925			41,240
Reserve to adjust inventories to LIFO value		(24,497	)		(23,719	)

Total LIFO inventories	$	22,428		$	17,521

Inventory is stated at the lower of LIFO cost or net realizable value. The Company periodically reviews its inventory for slow moving or obsolete items and writes down the related products to estimated net realizable value.

Under the LIFO method, reductions in inventory cause a portion of the Company’s cost of sales to be based on historical costs rather than current year costs. During the year ended December 31, 2012, the Company recognized a $4.5 million benefit due to a reduction in inventory. No such inventory reduction occurred during the years ended December 31, 2013 and 2011.

- Definition

The entire disclosure for inventory. This may include, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the major classes of inventory, and the nature of the cost elements included in inventory. If inventory is stated above cost, accrued net losses on firm purchase commitments for inventory and losses resulting from valuing inventory at the lower-of-cost-or-market may also be included. For LIFO inventory, may disclose the amount and basis for determining the excess of replacement or current cost over stated LIFO value and the effects of a LIFO quantities liquidation that impacts net income.

+ References+ Details

Property, Plant and Equipment

12 Months Ended

Dec. 31, 2013

Property Plant And Equipment [Abstract]

Property, Plant and Equipment

4.	PROPERTY, PLANT AND EQUIPMENT

Property, plant and equipment consist of the following as of December 31 (in thousands):


	2013			2012
Building and improvements	$	48,774		$	57,435
Machinery and equipment		195,873			218,359
Furniture and fixtures		2,062			1,999
Forklifts and tractors		6,191			5,373
Computer equipment		8,353			7,371
Construction in process		7,619			1,855
Land		8,858			8,858

		277,730			301,250
Accumulated depreciation		(176,947	)		(196,825	)

Total property, plant and equipment, net	$	100,783		$	104,425

The Company had construction in process as of December 31, 2013 of approximately $7.6 million. The Company expects that the construction in process will be completed and put into service in the year ending December 31, 2014.

Depreciation expense for the years ended December 31, 2013, 2012 and 2011 totaled $15.9 million, $16.5 million and $18.4 million, respectively.

- Definition

The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.

+ References+ Details

Accrued Expenses

12 Months Ended

Dec. 31, 2013

Payables And Accruals [Abstract]

Accrued Expenses

5.	ACCRUED EXPENSES

Accrued expenses consist of the following (in thousands):


	2013		2012
Accrued compensation and benefits	$	9,135	$	10,080
Accrued sales and marketing costs		5,269		3,402
Accrued legal contingency		3,174		—
Accrued rent obligations		1,787		1,103
Accrued manufacturing expenses		1,107		1,350
Other		2,823		2,883

Total accrued expenses	$	23,295	$	18,818

Debt

12 Months Ended

Dec. 31, 2013

Debt Disclosure [Abstract]

Debt

DEBT

The Company’s debt consists of a revolving credit facility. At December 31, 2013, the Company had no outstanding indebtedness, and the interest rate on the revolving credit facility was 1.9%.

Revolving Credit Facility

On January 6, 2012, the Company entered into an Amended and Restated Credit Agreement (the “Amended Credit Agreement”) with BB&T, as a lender, Administrative Agent, Swing Line Lender, Letter of Credit Issuer and a Collateral Agent; Wells Fargo Capital Finance, LLC (“Wells Fargo”) as a lender and a Collateral Agent; and BB&T Capital Markets (“BB&T Capital”), as Lead Arranger to amend the Credit Agreement. BB&T and Wells Fargo are referenced herein as the “Lenders.” These new agreements replace the previous revolver note, the swing advance note and the letter of credit facility, in their entireties and account for all of the Company’s debt capacity. No additional fees were due or owing as a result of the termination of the previous agreements.

Under the Amended Credit Agreement, the Lenders agreed to provide the Company with one or more revolving loans in a collective maximum principal amount of $100 million (the “Revolver Loans”).

Included within the Revolver Loan limit are sublimits for a Letter of Credit Facility in an amount not to exceed $15 million (the “Letter of Credit Facility”); and Swing Advances in an aggregate principal amount at any time outstanding not to exceed $5 million (the “Swing Advance Loan”). The Revolver Loans, the Letter of Credit Facility and the Swing Advance Loan are collectively referred to herein as the “Loans.” The Loans were obtained for the purpose of raising working capital and refinancing the Company’s existing indebtedness.

The Revolver Loans, the Swing Advances and the Letter of Credit Facility provide the Company, in the aggregate, the ability to borrow a principal amount not to exceed $100 million at any one time outstanding (the “Revolving Loan Limit”) (subject to certain Borrowing Base requirements as described in the Amended Credit Agreement which include limits on Eligible Accounts and Inventory as described in the Amended Credit Agreement and any written agreement which may be executed from time to time by the Company and each of the Collateral Agents). The Company is not obligated to borrow any amount under the Revolving Loan Limit. Within the Revolving Loan Limit, the Company may borrow or repay at any time or from time to time while the Revolving Loans are in effect.

Base Rate Advances (as defined in the Amended Credit Agreement) under the Revolver Loans and the Swing Advances accrue interest at the Base Rate plus the Applicable Margin (as defined in the Amended Credit Agreement) and Euro-Dollar Advances for the Revolver Loans and Swing Advances accrue interest at the Adjusted London InterBank Offered Rate plus the Applicable Margin (as defined in the Amended Credit Agreement). Repayment of all then outstanding principal, interest, fees and costs is due on January 9, 2015.

The Letter of Credit Facility provides that upon the Company’s application, BB&T shall issue to the Company’s credit one or more letters of credit in the aggregate amount of up to $15 million, or such lesser amount as may be required by law. The Company shall reimburse BB&T for all amounts payable, including interest, under a Letter of Credit at the earlier of (i) the date set forth in the application or (ii) on business day after the payment under such Letter of Credit by BB&T.

On February 26, 2013, the Company entered into a First Amendment (“First Amendment”) to the Amended Credit Agreement dated as of January 6, 2012. Pursuant to the First Amendment, the Amended Credit Agreement was amended to temporarily increase the maximum amount of the Revolver Loans from $100 million to $125 million during the period from February 26, 2013 through and including June 30, 2013 to meet seasonal cash requirements and reduce certain interest rate margins and costs. In conjunction with the First Amendment, the Revolver Notes executed by the Company to each of BB&T and Wells Fargo dated as of January 6, 2012 were amended and restated. The maximum amount of the Revolver Loans reverted to $100 million on July 1, 2013.

On December 17, 2013, the Company entered into a Second Amendment (“Second Amendment”) to the Amended Credit Agreement dated as of January 6, 2012, as amended by the First Amendment dated February 26, 2013 (the “Credit Agreement”). Pursuant to the Second Amendment, the Credit Agreement was amended to temporarily increase the maximum amount of the Revolver Loans from $100 million to $125 million during the period from January 1, 2014 through and including June 30, 2014 to meet seasonal cash requirements. No other material changes were made to the terms of the Credit Agreement.

Amounts drawn under the Revolver Loans are subject to a borrowing base consisting of certain accounts receivables, inventories, machinery and equipment and real estate. At December 31, 2013, the Company had no outstanding borrowings under the Revolver Loans and additional available borrowing capacity of approximately $71.9 million.

Compliance with Debt Covenants and Restrictions

The Company’s ability to make scheduled principal and interest payments, borrow and repay amounts under any outstanding revolving credit facility, and continue to comply with any loan covenants depends primarily on the Company’s ability to generate sufficient cash flow from operations. To remain in compliance with financial covenants in the Credit Agreement, the Company is required to maintain specified financial ratios based on levels of debt, capital, net worth, fixed charges, and earnings (excluding extraordinary gains and extraordinary non-cash losses) before interest, taxes, depreciation and amortization, all of which are subject to the risks of the business, some of which are discussed in this report under “Risk Factors.” The Company was in compliance with all covenants contained in the Loans at December 31, 2013. Under the Credit Agreement, the material financial covenants and restrictions are as follows:

(a)

Minimum Consolidated Net Worth. The Company agreed that it will maintain Consolidated Net Worth, measured as of the end of each Fiscal Quarter, commencing with the Fiscal Quarter ended December 31, 2011, of not less than $85 million.

(b)

Fixed Charge Coverage Ratio. The Company agreed that it will not permit the Fixed Charge Coverage Ratio to be less than 1.15 to 1.0, measured as of the end of each Fiscal Quarter, commencing with the Fiscal Quarter ended December 31, 2011.

(c)

Consolidated Debt to Consolidated EBITDA Ratio. The Company agreed that it will not permit the Consolidated Debt to Consolidated EBITDA Ratio to exceed 3.5 to 1.0 measured as of the end of each Fiscal Quarter (and in the case of Consolidated EBITDA, for the four-quarter period ending on such date) after the date on which the Senior Subordinated Notes have been redeemed in full.

Failure to comply with the financial covenants in the Credit Agreement could be considered a default of the Company’s repayment obligations and, among other remedies, could accelerate payment of any amounts outstanding under the Credit Agreement.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References+ Details

Stockholders' Equity

12 Months Ended

Dec. 31, 2013

Equity [Abstract]

Stockholders' Equity

7.	STOCKHOLDERS’ EQUITY

Earnings Per Share

The following table sets forth the computation of basic and diluted earnings per share (in thousands, except share and per share data):


	Year Ended December 31,
	2013		2012		2011
Numerator:
Net income (loss)	$	34,598	$	2,720	$	(11,588	)

Denominator:
Basic weighted average shares outstanding		16,794,841		16,123,592		15,388,456
Effect of dilutive securities:
SARS and options		255,353		406,482		—
Restricted stock		86,557		51,799		—
Convertible notes		—		482,983		—

Diluted weighted average shares outstanding		17,136,751		17,064,856		15,388,456

Basic earnings (loss) per share	$	2.06	$	0.17	$	(0.75	)

Diluted earnings (loss) per share	$	2.02	$	0.16	$	(0.75	)

Diluted earnings per share is computed using the weighted average number of shares determined for the basic earnings per share computation plus the dilutive effect of common stock equivalents using the treasury stock method. The computation of diluted earnings per share excludes the following potentially dilutive securities because the effect would be anti-dilutive:


	Year Ended December 31,
	2013		2012		2011
Restricted stock and stock options		59,298		117,322		323,562
Stock appreciation rights		36,577		121,206		1,195,462

Stock Repurchase Programs

On August 1, 2013, the Company’s Board of Directors authorized the repurchase of up to $25 million of the Company’s outstanding common stock over a six-month period (the “August 2013 Stock Repurchase Program”). During the three months ended September 30, 2013, the Company repurchased 561,255 shares for $25.0 million at an average price of $44.54 per share, which completed the authorization under the August 2013 Stock Repurchase Program.

On October 24, 2013, the Company’s Board of Directors authorized an additional common stock repurchase program, expiring on February 10, 2014, of up to $30 million of the Company’s outstanding common stock (the “October 2013 Stock Repurchase Program”). The Company made no repurchases under the October 2013 Stock Repurchase Program before it expired.

On February 19, 2014, the Company’s Board of Directors authorized an additional common stock repurchase program of up to $50 million of the Company’s outstanding common stock. This authorization has no expiration date.

Stock Split

On February 19, 2014, the Board of Directors approved a two-for-one stock split of the Company’s common stock, par value $0.01. The stock split will be in the form of a stock dividend to be distributed on May 7, 2014 to stockholders of record at the close of business on April 7, 2014. The financial statements presented in this Form 10-K appropriately do not reflect the effects of the stock split.

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

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-Number 210

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-Article 5

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+ Details

Stock-Based Compensation

12 Months Ended

Dec. 31, 2013

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Stock-Based Compensation

8.	STOCK-BASED COMPENSATION

The Company has one stock-based compensation plan, the 2005 Stock Incentive Plan (the “Plan”). The Plan is administered by the Compensation Committee of the Company’s Board of Directors. Stock-based compensation is granted to officers, directors and certain key employees in accordance with the provisions of the Plan. The Plan provides for grants of stock options, stock appreciation rights (“SARs”), restricted stock and performance share awards. The total aggregate number of shares of the Company’s common stock that may be issued under the Plan is 3,150,000 shares. For the years ended December 31, 2013, 2012 and 2011, stock compensation expense related to awards under the Plan was $3.8 million, $3.5 million and $3.1 million, respectively. This expense is included in “Selling, general and administrative expenses” in the accompanying consolidated statements of comprehensive income.

Stock Options and Stock Appreciation Rights

The Plan authorizes the grant of stock options and SARs. Stock options are granted with an exercise price and SARs are granted with a grant price equal to the closing market price of the Company’s common stock on the date of grant. These awards have ten-year contractual terms and vest based on the terms of the individual awards. The options and SARs are generally forfeitable upon termination of a holder’s service as an employee or director, unless the individual’s service is terminated due to retirement, death or permanent disability. The Company recognizes compensation cost on a straight-line basis over the vesting period for the award. Prior to 2006, the Company granted stock options and all stock options outstanding at December 31, 2013 are fully vested. In 2006, the Company began the use of SARs instead of stock options.

As of December 31, 2013, there was $1.5 million of unrecognized compensation cost related to SARs expected to be recognized over a weighted-average period of approximately 1.7 years. The fair value of each stock option award and SAR is estimated on the date of grant using a Black-Scholes option-pricing model. For SARs issued in the years ended December 31, 2013, 2012 and 2011, respectively, the assumptions shown in the following table were used:


	Year Ended December 31,
	2013			2012			2011
Dividend yield		0	%		0	%		0	%
Average risk-free interest rate		0.7	%		0.8	%		2.0	%
Expected term (years)		5			5			5
Volatility		63.7	%		65.9	%		65.0	%

Expected Volatility. Volatility is a measure of the amount by which a financial variable such as a share price has fluctuated (historical volatility) or is expected to fluctuate (expected volatility) during a period. The Company has used the historical volatility over the average expected term of the options granted as the expected volatility.

Risk-Free Interest Rate. This is the U.S. Treasury rate having a term that most closely resembles the expected term of the option.

Expected Term. The expected term is the period of time that the SARs granted is expected to remain unexercised. SARs granted during the year ended December 31, 2013 had a maximum term of ten years. The Company used historical exercise behavior with further consideration given to the class of employees to whom the equity awards were granted to estimate the expected term of the SAR.

The forfeiture rate is the estimated percentage of equity awards granted that are expected to be forfeited or canceled before becoming fully vested. The Company estimates forfeitures based on historical experience with further consideration given to the class of employees to whom the equity awards were granted.

The weighted-average grant date fair value of SARs granted during the year ended December 31, 2013 was $43.89.

Stock option activity under the Plan and a predecessor stock incentive plan is as follows:


	Options			Weighted- Average Exercise Price Per Share		Weighted- Average Remaining Contractual Life (Years)		Aggregate Intrinsic Value as of December 31, 2013
Outstanding at December 31, 2010		222,446		$	33.20
Granted		—		$	—
Exercised		(57,027	)	$	27.94
Canceled		(20,350	)	$	31.71

Outstanding at December 31, 2011		145,069		$	38.08
Granted		—		$	—
Exercised		(23,189	)	$	31.35
Canceled		(1,242	)	$	20.00

Outstanding at December 31, 2012		120,638		$	40.37
Granted		—		$	—
Exercised		(93,484	)	$	49.83
Canceled		(6,010	)	$	36.31

Outstanding at December 31, 2013		21,144		$	40.09		1.0	$	833,948
Vested at December 31, 2013		21,144		$	40.09		1.0	$	833,948
Exercisable at December 31, 2013		21,144		$	40.09		1.0	$	833,948

SAR activity under the Plan is as follows:


	SARs			Weighted- Average Grant Price Per Share		Weighted- Average Remaining Contractual Life (Years)		Aggregate Intrinsic Value as of December 31, 2013
Outstanding at December 31, 2010		1,246,495		$	13.70
Granted		96,765		$	25.76
Exercised		(180,555	)	$	28.34
Canceled		—		$	—

Outstanding at December 31, 2011		1,162,705		$	13.17
Granted		100,914		$	25.75
Exercised		(567,953	)	$	13.08
Canceled		(8,476	)	$	24.15

Outstanding at December 31, 2012		687,190		$	18.56
Granted		60,588		$	43.89
Exercised		(374,667	)	$	15.39
Canceled		(3,514	)	$	26.20

Outstanding at December 31, 2013		369,597		$	25.85		6.9	$	2,547,706
Vested at December 31, 2013		230,604		$	21.37		6.0	$	1,386,104
Exercisable at December 31, 2013		230,604		$	21.37		6.0	$	1,386,104

Restricted Stock

The fair value of the restricted stock is determined based on the closing price of the Company’s shares on the grant date. Shares of restricted stock vest based on the terms of the awards. Unvested restricted stock is generally forfeitable upon termination of a holder’s service as an employee, unless the individual’s service is terminated due to retirement, death or permanent disability. In the years ended December 31, 2013, 2012 and 2011, 47,015, 156,927 and 67,945 restricted shares were granted at $44.42, $27.18 and $25.86 per share, respectively. The total fair value of restricted shares vested for the years ended December 31, 2013, 2012 and 2011 was $3.1 million, $2.5 million, and $4.1 million, respectively. In the years ended December 31, 2013, 2012 and 2011, $2.5 million, $2.0 million and $1.6 million of compensation expense, respectively, was recognized related to restricted stock awards. At December 31, 2013, there was $3.6 million of total compensation expense related to unvested restricted stock remaining to be recognized over a weighted-average period of approximately 1.9 years. Compensation expense related to restricted stock is included in “Selling, general and administrative expenses” in the accompanying consolidated statements of comprehensive income.

Restricted stock activity under the Plan is as follows:


	Restricted Stock			Weighted-Average Grant Price Per Share
Nonvested at December 31, 2010		244,436		$	13.65
Granted		67,945		$	25.86
Vested		(151,706	)	$	27.06
Forfeited		(500	)	$	17.41

Nonvested at December 31, 2011		160,175		$	22.99
Granted		156,927		$	27.18
Vested		(94,705	)	$	26.88
Forfeited		(7,712	)	$	25.47

Nonvested at December 31, 2012		214,685		$	24.16
Granted		47,015		$	44.42
Vested		(69,797	)	$	44.55
Forfeited		(416	)	$	32.32

Nonvested at December 31, 2013		191,487		$	27.56

Employee Stock Purchase Plan

The Company has an employee stock purchase plan (“ESPP”) that permits eligible employees to purchase shares of common stock of the Company at a purchase price which is the lesser of 85% of the market price on either the first day of the calendar quarter or the last day of the calendar quarter. Eligible employees may elect to participate in the plan by authorizing payroll deductions of up to 15% of gross compensation for each payroll period. On the last day of each quarter, each participant’s contribution account is used to purchase the maximum number of whole shares of common stock determined by dividing the contribution account’s balance by the purchase price. The aggregate number of shares of common stock that may be purchased under the plan is 300,000. Through December 31, 2013, employees had purchased approximately 200,000 shares under the plan. In the years ended December 31, 2013, 2012 and 2011, compensation expense of $98.7 thousand, $65.3 thousand and $86.3 thousand, respectively, was recognized related to the discount on ESPP purchases. Compensation expense related to ESPP purchases is included in “Selling, general and administrative expenses” in the accompanying consolidated statements of comprehensive income.

- Definition

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

+ References+ Details

Leases

12 Months Ended

Dec. 31, 2013

Leases [Abstract]

Leases

9.	LEASES

The Company leases office space, storage warehouses and certain office and plant equipment under various operating leases. Minimum annual payments under these non-cancelable leases as of December 31, 2013 were as follows (in thousands):


Year Ending December 31,
2014	$	6,803
2015		6,289
2016		5,362
2017		5,343
2018		5,277
Thereafter		15,198

Total minimum lease payments	$	44,272

For the years ended December 31, 2013, 2012 and 2011, the Company recognized rental expenses of approximately $6.5 million, $7.5 million and $8.0 million, respectively.

- Definition

The entire disclosure for lessee entity's leasing arrangements including, but not limited to, all of the following: (a.) The basis on which contingent rental payments are determined, (b.) The existence and terms of renewal or purchase options and escalation clauses, (c.) Restrictions imposed by lease agreements, such as those concerning dividends, additional debt, and further leasing.

+ References+ Details

Income Taxes

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Income Taxes

11.

INCOME TAXES

Income tax provision (benefit) for the years ended December 31, 2013, 2012 and 2011 consists of the following (in thousands):


	Year Ended December 31,
	2013			2012		2011
Current income tax provision (benefit):
Federal	$	1,745		$	303	$	(2,738	)
State		404			88		(32	)

		2,149			391		(2,770	)

Deferred income tax provision (benefit):
Federal		(11,182	)		510		164
State		(1,516	)		108		1

		(12,698	)		618		165

Total income tax provision (benefit)	$	(10,549	)	$	1,009	$	(2,605	)

The income tax provision (benefit) differs from the amount of income tax determined by applying the U.S. federal statutory rate to income before taxes as a result of the following (in thousands):


	Year Ended December 31,
	2013			2012			2011
U.S. federal statutory taxes	$	8,417		$	1,305		$	(4,826	)
State and local taxes, net of U.S. federal benefit		1,061			(418	)		(650	)
Permanent items		225			198			96
Federal credits		(566	)		(54	)		(59	)
Other		244			46			(275	)
Increase (decrease) in valuation allowance		(19,930	)		(68	)		3,109

Total income tax provision (benefit)	$	(10,549	)	$	1,009		$	(2,605	)

Deferred tax assets and liabilities as of December 31, 2013 and 2012 consist of the following (in thousands):


	As of December 31,
	2013			2012
Deferred tax assets:
Net operating losses	$	483		$	9,962
Warranty reserve		16,085			11,406
Stock-based compensation		2,383			2,654
Accruals not currently deductible and other		6,210			8,193
Inventories		3,843			5,008
State tax credit carryforwards		3,714			4,105

Gross deferred tax assets, before valuation allowance		32,718			41,328
Valuation allowance		(4,201	)		(24,131	)

Gross deferred tax assets, after valuation allowance		28,517			17,197

Deferred tax liabilities:
Depreciation and other		(19,380	)		(20,758	)

Gross deferred tax liabilities		(19,380	)		(20,758	)

Net deferred tax asset (liability)	$	9,137		$	(3,561	)

As of December 31, 2013, the Company determined that it more likely than not will realize most of its deferred tax assets and, as a result, reversed a significant portion of its valuation allowance. The analysis performed to assess the need for a valuation allowance included an evaluation of the four possible sources of taxable income as identified in ASC 740, including the consideration of the positive evidence of its cumulative income history in the three years ended December 31, 2013.

Based on this analysis, as well as due to the realization of certain deferred tax assets during 2013, the Company recorded a $19.9 million reduction of its valuation allowance during the year ended December 31, 2013, $10.9 million of which was a direct result of the Company’s decision to exit a full valuation allowance. As of December 31, 2013, the remaining valuation allowance is $4.2 million, primarily related to certain state tax credits the Company estimates will expire before they are realized. The Company will analyze its position in subsequent reporting periods, considering all available positive and negative evidence, in determining the expected realization of its deferred tax assets.

The Company recognizes excess tax benefits for stock-based awards as an increase to additional paid-in capital only when realized. The Company realized $1.5 million of excess tax benefits during 2013 and, accordingly, recorded an increase to additional paid-in capital. Deferred tax assets are not recognized for net operating loss carryfowards resulting from excess tax benefits related to exercised stock-based awards. As of December 31, 2013, deferred tax assets do not include $10.3 million of excess tax benefits that are a component of the Company’s net operating loss carryforwards. Accordingly, additional paid-in capital will increase up to an additional $10.3 million if and when such excess tax benefits are realized.

The Company has federal net operating losses of $18.2 million at December 31, 2013 that begin to expire in 2028.

As of December 31, 2013, the Company has effectively eliminated all unrecognized tax benefits. The following table illustrates changes to recorded unrecognized tax benefits for the years ended December 31, 2013, 2012 and 2011 (in thousands):


	Year Ended December 31,
	2013		2012			2011
Unrecognized tax benefits balance at January 1	$	—	$	60		$	3,126
Gross increases related to prior year tax positions		—		—			1
Gross decreases related to prior year tax positions		—		(36	)		(2,760	)
Settlements		—		(22	)		(245	)
Lapse of statute of limitations		—		(2	)		(62	)

Unrecognized tax benefits balance at December 31	$	—	$	—		$	60

The Company recognizes interest and penalties related to tax matters as a component of “Selling, general and administrative expenses” in the accompanying consolidated statements of comprehensive income. As of December 31, 2013 and December 31, 2012, the Company had no material amounts accrued for interest or penalties related to uncertain tax positions.

The Company operates in multiple tax jurisdictions and, in the normal course of business, its tax returns are subject to examination by various taxing authorities. Such examinations may result in future assessments by these taxing authorities and the Company has accrued a liability when it believes that it is not more likely than not that it will realize the benefits of tax positions that it has taken or for the amount of any tax benefit that exceeds the cumulative probability threshold in accordance with ASC 740. As of September 30, 2013, federal tax years 2010 through 2013 remain subject to examination, while tax returns in certain state tax jurisdictions for years 2008 through 2013 remain subject to examination. The Company has been notified by the state of Michigan that returns filed for tax years 2008 through 2011 will be examined during 2014. The Company believes that adequate provisions have been made for Michigan and all tax returns subject to examination.

In September 2013, the Internal Revenue Service issued Treasury Decision 9636, which enacted final tax regulations regarding the capitalization and expensing of amounts paid to acquire, produce, or improve tangible property. The regulations also include guidance regarding the retirement of depreciable property. The regulations are required to be effective in taxable years beginning on or after January 1, 2014. The Company is currently assessing the impact of the final regulations on its financial statements.

- Definition

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

+ References+ Details

Commitments and Contingencies

12 Months Ended

Dec. 31, 2013

Commitments And Contingencies Disclosure [Abstract]

Commitments and Contingencies

12.

COMMITMENTS AND CONTINGENCIES

Legal Matters

On January 19, 2009, a purported class action case was commenced against the Company in the Superior Court of California, Santa Cruz County, by the lead law firm of Lieff, Cabraser, Heimann & Bernstein, LLP and certain other law firms (the “Lieff Cabraser Group”) on behalf of Eric Ross and Bradley S. Hureth and similarly situated plaintiffs. These plaintiffs generally alleged certain defects in the Company’s products, and that the Company failed to provide adequate remedies for defective products. On February 13, 2009, the Company removed this case to the United States District Court, Northern District of California. On January 21, 2009, a purported class action case was commenced against the Company in the United States District Court, Western District of Washington by the law firm of Hagens Berman Sobol Shapiro LLP (“Hagens Berman”) on behalf of Mark Okano and similarly situated plaintiffs, generally alleging certain product defects in the Company’s products, and that the Company failed to provide adequate remedies for defective products. This case was transferred by the Washington Court to the California Court as a related case to the Lieff Cabraser Group’s case.

On July 30, 2009, the U.S. District Court for the Northern District of California preliminarily approved a settlement of the claims of the lawsuit commenced by the Lieff Cabraser Group involving surface flaking of the Company’s product, and on March 15, 2010, it granted final approval of the settlement.

On March 25, 2010, the Lieff Cabraser Group amended its complaint to add claims relating to alleged defects in the Company’s products and alleged misrepresentations relating to mold growth. Hagens Berman alleged similar claims in its original complaint. In its Final Order approving the surface flaking settlement, the District Court consolidated these pending actions relating to the mold claims, and appointed Hagens Berman as lead counsel in this case. On December 3, 2010, Hagens Berman filed an amended consolidated complaint in the United States District Court, Northern District of California relating to the mold growth claims (now on behalf of Dean Mahan and other named plaintiffs).

On December 15, 2010, a purported class action case was commenced against the Company in the United States District Court, Western District of Kentucky, by Cohen & Malad, LLP (“Cohen & Malad”) on behalf of Richard Levin and similarly situated plaintiffs in Kentucky, and on June 13, 2011, a purported class action was commenced against the Company in the Marion Circuit/Superior Court of Indiana by Cohen & Malad on behalf of Ellen Kopetsky and similarly situated plaintiffs in Indiana. On June 28, 2011, the Company removed the Kopetsky case to the United States District Court, Southern District of Indiana. (On September 3, 2013, the two lawsuits commenced by Cohen & Malad were settled.) On August 11, 2011, a purported class action was commenced against the Company in the 50 ^th Circuit Court for the County of Chippewa, Michigan on behalf of Joel and Lori Peffers and similarly situated plaintiffs in Michigan. On August 26, 2011, the Company removed the Peffers case to the United States District Court, Western District of Michigan. On April 4, 2012, a purported class action was commenced against the Company in Superior Court of New Jersey, Essex County by the lead law firm of Stull, Stull & Brody (the “Stull Group”) on behalf of Caryn Borger, M.D. and similarly situated plaintiffs in New Jersey. On May 1, 2012, the Company removed the Borger case to the United States District Court, District of New Jersey. (On December 5, 2013, the lawsuit commenced by the Stull Group was settled.) The plaintiffs in these purported class actions alleged certain defects in the Company’s products and alleged misrepresentations relating to mold growth.

On April 5, 2013, the Company signed a settlement agreement with Hagens Berman that settled the case pending in the United States District Court, Northern District of California on a nationwide basis, and the parties filed for preliminary approval of such settlement (the “nationwide settlement”). The material terms of the nationwide settlement, as amended by an amended settlement agreement signed on September 3, 2013, are as follows:

•

Trex will make a one-time cash payment or the opportunity to receive other relief, including a rebate certificate on its newer-generation shelled product (Trex Transcend^® and Trex Enhance^®). This relief would be available for any consumer whose first-generation composite decking product has a certain defined level of mold growth, color fading or color variation.

•

Trex agreed to discontinue the manufacture of non-shelled decking, railing and fencing products (other than Trex Traditional Railing and Trex Seclusions Fencing) by December 31, 2013.

•

Trex agreed to provide a video demonstrating cleaning instructions for non-shelled products on its website, and to distribute warranty pads to retailers.

•

The cost to Trex is capped at $8.25 million plus $1.45 million in attorneys’ fees to be paid to the Plaintiffs’ counsel upon final approval of the nationwide settlement by the Court.

The settlement agreement provides that the nationwide settlement applies to any Trex first-generation non-shelled composite decking, railing and fencing product purchased between August 1, 2004 and the date of preliminary approval of the nationwide settlement.

On August 27, 2013, the Court entered an Order granting preliminary approval of the settlement agreement and on December 16, 2013, the Court granted final approval of the settlement. As of December 31, 2013, the Company has accrued a $3.2 million liability related to this litigation. It is reasonably possible that the Company may incur costs in excess of the recorded amounts; however, the Company expects that the total net cost to resolve the lawsuit will not exceed approximately $10 million.

The Company has other lawsuits, as well as other claims, pending against it which are ordinary routine litigation and claims incidental to the business. Management has evaluated the merits of these other lawsuits and claims, and believes that their ultimate resolution will not have a material effect on the Company’s consolidated financial condition, results of operations, liquidity or competitive position.

Purchase Commitments

The Company fulfills requirements for raw materials under both purchase orders and supply contracts. In the year ended December 31, 2013, the Company purchased substantially all of its waste wood fiber requirements under purchase orders, which do not involve long-term supply commitments. Substantially all of the Company’s polyethylene (“PE material”) purchases are under short-term supply contracts that average approximately two years, for which pricing is negotiated as needed.

The waste wood and PE material supply contracts generally provide that the Company is obligated to purchase all of the waste wood or PE material a supplier provides, if the waste wood or PE material meets certain specifications. The amount of waste wood and PE material the Company is required to purchase under these contracts varies with the production of its suppliers and, accordingly, is not fixed or determinable. As of December 31, 2013, the Company has purchase commitments under raw material supply contracts of $19.2 million, $8.6 million, $1.5 million and $49 thousand for the years ending December 31, 2014, 2015, 2016 and 2017, respectively.

The Company outsources the production of certain products to third-party manufacturers under supply contracts that commit the Company to purchase minimum levels for each year extending through 2015. The Company has purchase commitments under the third-party manufacturing contracts of $4.4 million and $1.9 million for the years ending December 31, 2014 and 2015, respectively.

Contract Termination Costs

To estimate future sublease receipts for the periods beyond the term of the existing subleases, the Company has assumed that the existing subleases will be renewed or new subleases will be executed at rates consistent with rental rates in the current subleases or estimated market rates. However, management cannot be certain that the timing of future subleases or the rental rates contained in future subleases will not differ from current estimates. Factors such as the availability of commercial office space, poor economic conditions and subtenant preferences will influence the terms achieved in future subleases. The inability to sublet the office space in the future or unfavorable changes to key management assumptions used in the estimate of the future sublease receipts may result in material charges to selling, general and administrative expenses in future periods.

As of December 31, 2013, the minimum payments remaining under the Company’s lease over the years ending December 31, 2014, 2015, 2016, 2017, and 2018 are $1.7 million, $1.7 million, $1.8 million, $1.8 million and $1.8 million, respectively, and $0.9 million thereafter. The minimum receipts remaining under the Company’s existing subleases over the years ending December 31, 2014, 2015, 2016, 2017, and 2018 are $1.3 million, $0.8 million, $0.7 million, $0.7 million and $0.7 million, respectively, and $0.4 million thereafter.

The following table provides information about the Company’s liability under the lease (in thousands):


	2013			2012
Balance as of January 1,	$	1,103		$	452
Net rental receipts (payments)		(558	)		(115	)
Accretion of discount		98			39
Increase in net estimated contract termination costs		1,144			727

Balance as of December 31,	$	1,787		$	1,103

Product Warranty

Historically, the Company has not had material numbers of claims submitted or settled under the provisions of its product warranties, with the exception of claims related to material produced at its Nevada facility prior to 2007 that exhibits surface flaking. The Company continues to receive and settle surface flaking claims and maintains a warranty reserve to provide for the settlement of these claims. In 2009, the Company agreed to a settlement of a class action lawsuit covering the surface defect, stipulating its responsibilities with regard to such claims. Estimating the warranty reserve for surface flaking claims requires management to estimate (1) the average cost to settle each claim and (2) the number of claims to be settled with payment, both of which are subject to variables that are difficult to estimate.

The cost per claim varies due to a number of factors, including the size of affected decks, the type of replacement material used, the cost of production of replacement material and the method of claim settlement. Although the cost per claim does vary, it is less volatile and more predictable than the number of claims to be settled with payment, which is inherently uncertain.

The key component driving the Company’s potential liability is the number of claims that will ultimately require payment. To estimate the number of future paid claims, the Company utilizes actuarial techniques to quantify both the expected number of claims to be received and the percentage of those claims that will ultimately require payment. Estimates for both of these elements (number and percentage of claims that will ultimately require payment) are quantified using a range of assumptions derived from the recent claim count history and the identification of factors influencing the claim counts, including the downward trend in received claims due to the passage of time since production of the suspect material. For each of the various parameters used in the analysis, the assumed values in the actuarial valuation produce results that represent the Company’s best estimate for the ultimate number of claims to be settled with payment.

A number of factors make estimates of the number of claims to be received inherently uncertain. The Company believes that production of the suspect material was confined to material produced from its Nevada facility prior to 2007, but is unable to determine the amount of suspect material produced or the exact time it takes for surface flaking to become evident in the suspect material and materialize as a claim. Furthermore, the aforementioned 2009 class action settlement and related public notices led to a significant increase in claims received in 2009 and disrupted the claims data and settlement patterns. Lastly, the Company is not aware of any analogous industry data that might be referenced in predicting future claims to be received.

The number of surface flaking claims received peaked in 2009 in conjunction with the class action settlement and related public notices and the trend of claims received began to decline significantly in 2010 and 2011, consistent with the Company’s belief that the effect of the 2009 spike in claims was largely an acceleration of claims previously expected to be filed in future periods. As a result of the effects of the class action settlement and because the suspect material had not been produced since prior to 2007, the Company anticipated that the rate of decline in claims received would accelerate and the number of claims received would continue to decline significantly in 2012.

The Company monitors surface flaking claims activity each quarter for indications that its estimate of the number of claims expected requires revision. Due to extensive use of decks during the summer outdoor season, variance to annual claims expectations is typically observed during the latter part of the Company’s fiscal year. During the third quarter of 2012, based on an analysis of additional claims activity, the Company observed that the actual rate of decline in claims received in 2012 would fall short of its anticipated rate of decline. As a result, the Company revised its estimate of the future claims to be received to reflect a rate of decline that incorporated levels experienced in 2012. Although the number of claims expected to be received continued to decline each year, the effect of reducing the anticipated rate of decline increased the total number of claims expected in future years. As a result of these changes in estimate, the Company recorded an increase to the warranty reserve of $20 million during the three months ended September 30, 2012.

During the third quarter of 2013, the number of claims received was significantly greater than the Company’s prior estimates. Although the number of claims received during the first nine months of 2013 remained lower than those received during the first nine months of 2012, the number of claims received during the third quarter of 2013 exceeded those received during the third quarter of 2012. This represented the first quarterly year-over-year increase in the number of claims received since the 2009 class action settlement was made public.

The Company believes that this unexpected increase in claims was due primarily to a response to communications made by the Company in July 2013 informing homeowners of potential hazards associated with decking products exhibiting surface flaking that are not timely replaced. These communications included a public press release and over 10,000 letters sent to homeowners that previously filed surface flaking claims. In addition to contributing to the increase in new claims received, these communications resulted in the reopening of a significant number of claims previously closed. Furthermore, although not directly related to the surface flaking issue, in August 2013, the United States District Court, Northern District of California granted preliminary approval of a settlement agreement related to cases in which plaintiffs generally alleged certain defects in the Company’s products and alleged misrepresentations relating to mold growth. The Company believes that public notices made subsequent to the Court approval increased homeowner awareness of product-related issues and contributed to the increased number of surface flaking claims received during the third quarter of 2013. As a result of these public communications, the Company expects to experience elevated claims activity, both in new claims received and reopened claims, for the near future, after which it expects a return to previously-experienced rates of decline. However, the elevated claims activity resulted in a material increase in the expected number of claims to settle with payment.

In addition to the increased number of expected claims to be settled with payment, the Company has experienced an increase in the average cost to settle a claim during 2013. Analysis of claims data indicates that the increased cost per claim is driven primarily by an increase in the average size of settled claims, which the Company believes reflects a shift from partial deck replacements to full deck replacements. Also, the Company’s August 2013 decision to discontinue production of the Accents^® product, which is currently used as replacement material for surface flaking claims, necessitated a change in the average cost expectations due to the implications of transitioning to alternative replacement material.

Due to the unfavorable claims and cost experience during the three months ended September 30, 2013, as described above, the Company recorded a $20 million increase to the warranty reserve.

The Company’s analysis is based on currently known facts and a number of assumptions. Projecting future events such as the number of claims to be received, the number of claims that will require payment and the average cost of claims could cause the actual warranty liabilities to be higher or lower than those projected which could materially affect the Company’s financial condition, results of operations or cash flow. The Company estimates that the number of claims received will decline over time. If the level of claims received does not diminish consistent with its expectations or if the cost to settle claims increases, it could result in additional increases to the warranty reserve and reduced earnings and cash flows in future periods. The Company estimates that a 10% change in the expected number of remaining claims to be settled with payment or the expected cost to settle claims may result in approximately a $4.1 million change in the warranty reserve.

The following is a reconciliation of the Company’s warranty reserve (in thousands):


	2013			2012
Beginning balance, January 1	$	28,987		$	16,345
Changes in estimates related to pre-existing warranties		20,000			21,487
Settlements made during the period		(8,175	)		(8,845	)

Ending balance, December 31	$	40,812		$	28,987

- Definition

The entire disclosure for commitments and contingencies.

+ References+ Details

Interim Financial Data (Unaudited)

12 Months Ended

Dec. 31, 2013

Quarterly Financial Information Disclosure [Abstract]

Interim Financial Data (Unaudited)

13.

INTERIM FINANCIAL DATA (Unaudited)


	Three Months Ended
	December 31, 2013 (a)		September 30, 2013 (b)			June 30, 2013		March 31, 2013		December 31, 2012			September 30, 2012 (c)			June 30, 2012		March 31, 2012
	(In thousands, except per share data)
Net sales		63,831		72,249			98,551		107,880		46,155			70,819			94,279		96,100
Gross profit		19,685		151			36,922		41,860		13,426			2,146			33,590		35,419
Net income (loss)		15,103		(15,298	)		13,224		21,569		(3,619	)		(14,312	)		8,339		12,311
Basic net income (loss) per share	$	0.91	$	(0.91	)	$	0.78	$	1.28	$	(0.22	)	$	(0.86	)	$	0.54	$	0.80
Diluted net income (loss) per share	$	0.90	$	(0.91	)	$	0.76	$	1.25	$	(0.22	)	$	(0.86	)	$	0.48	$	0.74

The Company’s net sales, gross profit and income from operations have historically varied from quarter to quarter. Such variations are often attributable to seasonal trends in the demand for Trex. The Company has historically experienced lower net sales during the fourth quarter because holidays and adverse weather conditions in certain regions reduce the level of home improvement and construction activity.

(a)	Three months ended December 31, 2013 was materially affected by a $10.9 million benefit as a direct result of the Company’s decision to exit a full valuation allowance.

(b)	Three months ended September 30, 2013 was materially affected by a pre-tax increase of $20.0 million to the warranty reserve.

(c)	Three months ended September 30, 2012 was materially affected by a pre-tax increase of $20.0 million to the warranty reserve.

- Definition

The entire disclosure for the quarterly financial data in the annual financial statements. The disclosure may include a tabular presentation of financial information for each fiscal quarter for the current and previous year, including revenues, gross profit, income or loss before extraordinary items and earnings per share data. It also includes an indication if the information in the note is unaudited, comments on the aggregate effect of year-end adjustments, and an explanation of matters or transactions that affect comparability or are pertinent to an understanding of the information furnished.

+ References+ Details

Schedule II - Valuation and Qualifying Accounts and Reserves

12 Months Ended

Dec. 31, 2013

Valuation And Qualifying Accounts [Abstract]

Schedule II - Valuation and Qualifying Accounts and Reserves

TREX COMPANY, INC.

SCHEDULE II—VALUATION AND QUALIFYING ACCOUNTS AND RESERVES

(In Thousands)


Descriptions	Balance at Beginning of Period		Additions (Reductions) Charged to Cost and Expenses			Other		Deductions			Balance at End of Period
Year ended December 31, 2013:
Allowance for doubtful accounts (a)	$	7	$	(3	)	$	—	$	(4	)	$	—

Warranty reserve	$	28,987	$	20,000		$	—	$	(8,175	)	$	40,812

Income tax valuation allowance	$	24,131	$	—		$	—	$	(19,930	)	$	4,201

Year ended December 31, 2012:
Allowance for doubtful accounts (a)	$	292	$	(362	)	$	—	$	77		$	7

Warranty reserve	$	16,345	$	21,487		$	—	$	(8,845	)	$	28,987

Income tax valuation allowance	$	24,199	$	(68	)	$	—	$	—		$	24,131

Year ended December 31, 2011:
Allowance for doubtful accounts (a)	$	335	$	23		$	—	$	(66	)	$	292

Warranty reserve	$	14,472	$	9,976		$	—	$	(8,103	)	$	16,345

Income tax valuation allowance	$	21,090	$	3,109		$	—	$	—		$	24,199

(a)	Reserve related to accounts receivable

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

Basis of Accounting

Basis of Accounting

Iron Deck Acquisition

Iron Deck Acquisition

Use of Estimates

Use of Estimates

Cash and Cash Equivalents

Cash and Cash Equivalents

Cash equivalents consist of highly liquid investments purchased with original maturities of three months or less

Concentrations and Credit Risk

Concentrations and Credit Risk

Approximately 44%, 40%, and 33% of the Company’s raw materials purchases for the years ended December 31, 2013, 2012 and 2011, respectively, were purchased from its four largest suppliers.

Inventories

Inventories

Property, Plant and Equipment

Property, Plant and Equipment


Buildings			40 years
Machinery and equipment			5-11 years
Furniture and equipment			10 years
Forklifts and tractors			5 years
Computer equipment and software			3-5 years

Leasehold improvements are amortized over the shorter of the lease term or the estimated useful life of the asset.

Contract Termination Costs

Contract Termination Costs

Goodwill

Product Warranty

Treasury Stock

Revenue Recognition

Stock-Based Compensation

Stock-Based Compensation

Income Taxes

Income Taxes

Research and Development Costs

Research and Development Costs

Advertising Costs

Advertising Costs

For the years ended December 31, 2013, 2012 and 2011, branding expenses, including advertising expenses as described above, were $20.9 million, $20.5 million and $19.4 million, respectively.

Fair Value of Financial Instruments

Fair Value of Financial Instruments

Comprehensive Income (Loss)

Comprehensive Income (Loss)

Inventories (Tables)

12 Months Ended

Dec. 31, 2013

Inventory Disclosure [Abstract]

Summary of Inventories, at LIFO Value

Inventories (at LIFO value) consist of the following as of December 31 (in thousands):


	2013			2012
Finished goods	$	30,423		$	23,172
Raw materials		16,502			18,068

Total FIFO inventories		46,925			41,240
Reserve to adjust inventories to LIFO value		(24,497	)		(23,719	)

Total LIFO inventories	$	22,428		$	17,521

Property, Plant and Equipment (Tables)

12 Months Ended

Dec. 31, 2013

Property Plant And Equipment [Abstract]

Summary of Property, Plant and Equipment

Property, plant and equipment consist of the following as of December 31 (in thousands):


	2013			2012
Building and improvements	$	48,774		$	57,435
Machinery and equipment		195,873			218,359
Furniture and fixtures		2,062			1,999
Forklifts and tractors		6,191			5,373
Computer equipment		8,353			7,371
Construction in process		7,619			1,855
Land		8,858			8,858

		277,730			301,250
Accumulated depreciation		(176,947	)		(196,825	)

Total property, plant and equipment, net	$	100,783		$	104,425

Accrued Expenses (Tables)

12 Months Ended

Dec. 31, 2013

Payables And Accruals [Abstract]

Summary of Accrued Expenses

Accrued expenses consist of the following (in thousands):


	2013		2012
Accrued compensation and benefits	$	9,135	$	10,080
Accrued sales and marketing costs		5,269		3,402
Accrued legal contingency		3,174		—
Accrued rent obligations		1,787		1,103
Accrued manufacturing expenses		1,107		1,350
Other		2,823		2,883

Total accrued expenses	$	23,295	$	18,818

Stockholders' Equity (Tables)

12 Months Ended

Dec. 31, 2013

Equity [Abstract]

Computation of Basic and Diluted Earnings Per Share

The following table sets forth the computation of basic and diluted earnings per share (in thousands, except share and per share data):


	Year Ended December 31,
	2013		2012		2011
Numerator:
Net income (loss)	$	34,598	$	2,720	$	(11,588	)

Denominator:
Basic weighted average shares outstanding		16,794,841		16,123,592		15,388,456
Effect of dilutive securities:
SARS and options		255,353		406,482		—
Restricted stock		86,557		51,799		—
Convertible notes		—		482,983		—

Diluted weighted average shares outstanding		17,136,751		17,064,856		15,388,456

Basic earnings (loss) per share	$	2.06	$	0.17	$	(0.75	)

Diluted earnings (loss) per share	$	2.02	$	0.16	$	(0.75	)

Antidilutive Securities Excluded from Computation of Earnings Per Share

The computation of diluted earnings per share excludes the following potentially dilutive securities because the effect would be anti-dilutive:


	Year Ended December 31,
	2013		2012		2011
Restricted stock and stock options		59,298		117,322		323,562
Stock appreciation rights		36,577		121,206		1,195,462

Stock-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2013

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Summary of Assumptions Used to Estimate Fair Value of Each SAR

The fair value of each stock option award and SAR is estimated on the date of grant using a Black-Scholes option-pricing model. For SARs issued in the years ended December 31, 2013, 2012 and 2011, respectively, the assumptions shown in the following table were used:


	Year Ended December 31,
	2013			2012			2011
Dividend yield		0	%		0	%		0	%
Average risk-free interest rate		0.7	%		0.8	%		2.0	%
Expected term (years)		5			5			5
Volatility		63.7	%		65.9	%		65.0	%

Stock Option Activity

Stock option activity under the Plan and a predecessor stock incentive plan is as follows:


	Options			Weighted- Average Exercise Price Per Share		Weighted- Average Remaining Contractual Life (Years)		Aggregate Intrinsic Value as of December 31, 2013
Outstanding at December 31, 2010		222,446		$	33.20
Granted		—		$	—
Exercised		(57,027	)	$	27.94
Canceled		(20,350	)	$	31.71

Outstanding at December 31, 2011		145,069		$	38.08
Granted		—		$	—
Exercised		(23,189	)	$	31.35
Canceled		(1,242	)	$	20.00

Outstanding at December 31, 2012		120,638		$	40.37
Granted		—		$	—
Exercised		(93,484	)	$	49.83
Canceled		(6,010	)	$	36.31

Outstanding at December 31, 2013		21,144		$	40.09		1.0	$	833,948
Vested at December 31, 2013		21,144		$	40.09		1.0	$	833,948
Exercisable at December 31, 2013		21,144		$	40.09		1.0	$	833,948

SAR Activity

SAR activity under the Plan is as follows:


	SARs			Weighted- Average Grant Price Per Share		Weighted- Average Remaining Contractual Life (Years)		Aggregate Intrinsic Value as of December 31, 2013
Outstanding at December 31, 2010		1,246,495		$	13.70
Granted		96,765		$	25.76
Exercised		(180,555	)	$	28.34
Canceled		—		$	—

Outstanding at December 31, 2011		1,162,705		$	13.17
Granted		100,914		$	25.75
Exercised		(567,953	)	$	13.08
Canceled		(8,476	)	$	24.15

Outstanding at December 31, 2012		687,190		$	18.56
Granted		60,588		$	43.89
Exercised		(374,667	)	$	15.39
Canceled		(3,514	)	$	26.20

Outstanding at December 31, 2013		369,597		$	25.85		6.9	$	2,547,706
Vested at December 31, 2013		230,604		$	21.37		6.0	$	1,386,104
Exercisable at December 31, 2013		230,604		$	21.37		6.0	$	1,386,104

Restricted Stock Activity

Restricted stock activity under the Plan is as follows:


	Restricted Stock			Weighted-Average Grant Price Per Share
Nonvested at December 31, 2010		244,436		$	13.65
Granted		67,945		$	25.86
Vested		(151,706	)	$	27.06
Forfeited		(500	)	$	17.41

Nonvested at December 31, 2011		160,175		$	22.99
Granted		156,927		$	27.18
Vested		(94,705	)	$	26.88
Forfeited		(7,712	)	$	25.47

Nonvested at December 31, 2012		214,685		$	24.16
Granted		47,015		$	44.42
Vested		(69,797	)	$	44.55
Forfeited		(416	)	$	32.32

Nonvested at December 31, 2013		191,487		$	27.56

Leases (Tables)

12 Months Ended

Dec. 31, 2013

Leases [Abstract]

Minimum Annual Payments Under Non-Cancelable Leases

Minimum annual payments under these non-cancelable leases as of December 31, 2013 were as follows (in thousands):


Year Ending December 31,
2014	$	6,803
2015		6,289
2016		5,362
2017		5,343
2018		5,277
Thereafter		15,198

Total minimum lease payments	$	44,272

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Income Tax Provision (benefit)

Income tax provision (benefit) for the years ended December 31, 2013, 2012 and 2011 consists of the following (in thousands):


	Year Ended December 31,
	2013			2012		2011
Current income tax provision (benefit):
Federal	$	1,745		$	303	$	(2,738	)
State		404			88		(32	)

		2,149			391		(2,770	)

Deferred income tax provision (benefit):
Federal		(11,182	)		510		164
State		(1,516	)		108		1

		(12,698	)		618		165

Total income tax provision (benefit)	$	(10,549	)	$	1,009	$	(2,605	)

Reconciliation of Differences between Income Tax Provision (benefit) and Income Tax Determined by Applying US Federal Statutory Rate

The income tax provision (benefit) differs from the amount of income tax determined by applying the U.S. federal statutory rate to income before taxes as a result of the following (in thousands):


	Year Ended December 31,
	2013			2012			2011
U.S. federal statutory taxes	$	8,417		$	1,305		$	(4,826	)
State and local taxes, net of U.S. federal benefit		1,061			(418	)		(650	)
Permanent items		225			198			96
Federal credits		(566	)		(54	)		(59	)
Other		244			46			(275	)
Increase (decrease) in valuation allowance		(19,930	)		(68	)		3,109

Total income tax provision (benefit)	$	(10,549	)	$	1,009		$	(2,605	)

Schedule of Deferred Tax Assets and Liabilities

Deferred tax assets and liabilities as of December 31, 2013 and 2012 consist of the following (in thousands):


	As of December 31,
	2013			2012
Deferred tax assets:
Net operating losses	$	483		$	9,962
Warranty reserve		16,085			11,406
Stock-based compensation		2,383			2,654
Accruals not currently deductible and other		6,210			8,193
Inventories		3,843			5,008
State tax credit carryforwards		3,714			4,105

Gross deferred tax assets, before valuation allowance		32,718			41,328
Valuation allowance		(4,201	)		(24,131	)

Gross deferred tax assets, after valuation allowance		28,517			17,197

Deferred tax liabilities:
Depreciation and other		(19,380	)		(20,758	)

Gross deferred tax liabilities		(19,380	)		(20,758	)

Net deferred tax asset (liability)	$	9,137		$	(3,561	)

Changes in Unrecognized Tax Benefits


	Year Ended December 31,
	2013		2012			2011
Unrecognized tax benefits balance at January 1	$	—	$	60		$	3,126
Gross increases related to prior year tax positions		—		—			1
Gross decreases related to prior year tax positions		—		(36	)		(2,760	)
Settlements		—		(22	)		(245	)
Lapse of statute of limitations		—		(2	)		(62	)

Unrecognized tax benefits balance at December 31	$	—	$	—		$	60

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2013

Commitments And Contingencies Disclosure [Abstract]

Summary of Liability Related to Lease

The following table provides information about the Company’s liability under the lease (in thousands):


	2013			2012
Balance as of January 1,	$	1,103		$	452
Net rental receipts (payments)		(558	)		(115	)
Accretion of discount		98			39
Increase in net estimated contract termination costs		1,144			727

Balance as of December 31,	$	1,787		$	1,103

Summary of Reconciliation of Company's Warranty Reserve

The following is a reconciliation of the Company’s warranty reserve (in thousands):


	2013			2012
Beginning balance, January 1	$	28,987		$	16,345
Changes in estimates related to pre-existing warranties		20,000			21,487
Settlements made during the period		(8,175	)		(8,845	)

Ending balance, December 31	$	40,812		$	28,987

Interim Financial Data (Unaudited) (Tables)

12 Months Ended

Dec. 31, 2013

Quarterly Financial Information Disclosure [Abstract]

Summary of Interim Financial Data


	Three Months Ended
	December 31, 2013 (a)		September 30, 2013 (b)			June 30, 2013		March 31, 2013		December 31, 2012			September 30, 2012 (c)			June 30, 2012		March 31, 2012
	(In thousands, except per share data)
Net sales		63,831		72,249			98,551		107,880		46,155			70,819			94,279		96,100
Gross profit		19,685		151			36,922		41,860		13,426			2,146			33,590		35,419
Net income (loss)		15,103		(15,298	)		13,224		21,569		(3,619	)		(14,312	)		8,339		12,311
Basic net income (loss) per share	$	0.91	$	(0.91	)	$	0.78	$	1.28	$	(0.22	)	$	(0.86	)	$	0.54	$	0.80
Diluted net income (loss) per share	$	0.90	$	(0.91	)	$	0.76	$	1.25	$	(0.22	)	$	(0.86	)	$	0.48	$	0.74

(a)	Three months ended December 31, 2013 was materially affected by a $10.9 million benefit as a direct result of the Company’s decision to exit a full valuation allowance.

(b)	Three months ended September 30, 2013 was materially affected by a pre-tax increase of $20.0 million to the warranty reserve.

(c)	Three months ended September 30, 2012 was materially affected by a pre-tax increase of $20.0 million to the warranty reserve.

Summary of Significant Accounting Policies - Additional Information (Detail) (USD $)	12 Months Ended									3 Months Ended	12 Months Ended		0 Months Ended	12 Months Ended
	Dec. 31, 2013 Customer Supplier Institution	Dec. 31, 2012 Customer	Dec. 31, 2011 Customer	Dec. 31, 2010	Dec. 31, 2013 Commercial Use [Member]	Dec. 31, 2013 Residential Use [Member]	Dec. 31, 2013 Trex Trim Trex Reveal Railing [Member] Residential and Commercial Use [Member]	Dec. 31, 2013 Transcend, Enhance, Select and Universal Fascia Product [Member] Commercial Use [Member]	Dec. 31, 2013 Transcend, Enhance, Select and Universal Fascia Product [Member] Residential Use [Member]	Sep. 30, 2013 Contract Termination [Member]	Dec. 31, 2013 Contract Termination [Member] sqft	Dec. 31, 2013 Sublease [Member] sqft	May 02, 2011 Iron Deck Acquisition [Member]	Dec. 31, 2013 Iron Deck Acquisition [Member]	Dec. 31, 2012 Iron Deck Acquisition [Member]	Dec. 31, 2013 Customer Concentration Risk [Member] Customer One [Member]	Dec. 31, 2012 Customer Concentration Risk [Member] Customer One [Member]	Dec. 31, 2011 Customer Concentration Risk [Member] Customer One [Member]	Dec. 31, 2012 Customer Concentration Risk [Member] Customer Two [Member]	Dec. 31, 2013 Customer Concentration Risk [Member] Minimum [Member]	Dec. 31, 2012 Customer Concentration Risk [Member] Minimum [Member]	Dec. 31, 2011 Customer Concentration Risk [Member] Minimum [Member]	Dec. 31, 2013 Credit Concentration Risk [Member] Customer One [Member]	Dec. 31, 2013 Credit Concentration Risk [Member] Customer Two [Member]	Dec. 31, 2013 Credit Concentration Risk [Member] Customer Three [Member]	Dec. 31, 2013 Supplier Concentration Risk [Member]	Dec. 31, 2012 Supplier Concentration Risk [Member]	Dec. 31, 2011 Supplier Concentration Risk [Member]
Schedule Of Significant Accounting Policies [Line Items]
Holding company's interest in Denplax	35.00%
Charge to earning to fully reserve the equity investment and note				$ 2,400,000
Cash paid for acquisition													2,000,000
Goodwill	10,500,000												3,700,000
Reduction in provision for future contingent payments														200,000	1,400,000
Maximum term of original maturities to classify as cash equivalent	3 months
Number of financial institutions where deposits are maintained	1
Concentration risk as percentage of total																28.00%	26.00%	24.00%	10.00%	10.00%	10.00%	10.00%	29.00%	15.00%	12.00%	44.00%	40.00%	33.00%
Number of customers that accounted for 10% or more of net sales	1	2	1
Number of customer accounted for 10% or more account receivable	3
Number of largest raw material suppliers	4
Excess of the replacement cost of inventory over the LIFO value of inventory	24,497,000	23,719,000
Expiration date of reconsidered corporate headquarters lease											Jun. 30, 2019
Lease square feet											55,047	41,701
Charge recorded due to revised estimate of sublease receipts	1,144,000	727,000								1,100,000
Annual impairment test of goodwill	0	0	0
Warranty period					10 years	25 years	25 years	10 years	25 years
Research and Development costs	2,900,000	2,900,000	2,500,000
Prepaid expenses for production costs of advertising	500,000	600,000
Branding Expenses	$ 20,900,000	$ 20,500,000	$ 19,400,000

Summary of Significant Accounting Policies - Estimated Useful Lives of Property Plant and Equipment (Detail)	12 Months Ended
	Dec. 31, 2013
Buildings [Member]
Property, Plant and Equipment [Line Items]
Property, plant, and equipment estimated useful life	40 years
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property, plant, and equipment estimated useful life	10 years
Forklifts and Tractors [Member]
Property, Plant and Equipment [Line Items]
Property, plant, and equipment estimated useful life	5 years
Minimum [Member] \| Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant, and equipment estimated useful life	5 years
Minimum [Member] \| Computer Equipment and Software [Member]
Property, Plant and Equipment [Line Items]
Property, plant, and equipment estimated useful life	3 years
Maximum [Member] \| Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant, and equipment estimated useful life	11 years
Maximum [Member] \| Computer Equipment and Software [Member]
Property, Plant and Equipment [Line Items]
Property, plant, and equipment estimated useful life	5 years

Inventories - Summary of Inventories, at LIFO Value (Detail) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Inventory Net [Abstract]
Finished goods	$ 30,423	$ 23,172
Raw materials	16,502	18,068
Total FIFO inventories	46,925	41,240
Reserve to adjust inventories to LIFO value	(24,497)	(23,719)
Total LIFO inventories	$ 22,428	$ 17,521

Inventories - Additional Information (Detail) (USD $) In Millions, unless otherwise specified	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Inventory Disclosure [Abstract]
Benefit recognized under the LIFO method due to reduction in inventory		$ 4.5

- Definition

The effect of liquidating LIFO (last in first out) inventory layers on income.

+ References+ Details

Property, Plant and Equipment - Summary of Property, Plant and Equipment (Detail) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 277,730	$ 301,250
Accumulated depreciation	(176,947)	(196,825)
Total property, plant and equipment, net	100,783	104,425
Building and Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	48,774	57,435
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	195,873	218,359
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	2,062	1,999
Forklifts and Tractors [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	6,191	5,373
Computer Equipment and Software [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	8,353	7,371
Construction in Process [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	7,619	1,855
Land [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 8,858	$ 8,858

Property, Plant and Equipment - Additional Information (Detail) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 277,730,000	$ 301,250,000
Depreciation expense	15,900,000	16,500,000	18,400,000
Construction in Process [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 7,619,000	$ 1,855,000

Accrued Expenses - Summary of Accrued Expenses (Detail) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Accrued Liabilities Current [Abstract]
Accrued compensation and benefits	$ 9,135	$ 10,080
Accrued sales and marketing costs	5,269	3,402
Accrued legal contingency	3,174
Accrued rent obligations	1,787	1,103
Accrued manufacturing expenses	1,107	1,350
Other	2,823	2,883
Total accrued expenses	$ 23,295	$ 18,818

- Definition

Carrying value as of the balance sheet date of obligations incurred through that date and payable arising from transactions not otherwise specified in the taxonomy. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

+ References+ Details

Debt - Additional Information (Detail) (USD $) In Millions, unless otherwise specified	12 Months Ended										3 Months Ended
	Dec. 31, 2013	Dec. 31, 2013 Revolving Credit Facility [Member]	Jan. 06, 2012 Revolving Credit Facility [Member] Revolver Loans [Member]	Jan. 06, 2012 Revolving Credit Facility [Member] Letter of Credit Facility Sublimit [Member]	Jan. 06, 2012 Revolving Credit Facility [Member] Swing Advance Loan Sublimit [Member]	Jan. 06, 2012 Revolving Credit Facility [Member] Revolving Loan Limit [Member]	Jun. 30, 2013 Revolving Credit Facility [Member] Revolver Loans First Amendment [Member]	Feb. 26, 2013 Revolving Credit Facility [Member] Revolver Loans First Amendment [Member]	Dec. 17, 2013 Revolving Credit Facility [Member] Revolver Loans Second Amendment Portion Effective One January Two Zero One Four [Member]	Dec. 17, 2013 Revolving Credit Facility [Member] Revolver Loans Second Amendment Portion Effective Thirty June Two Zero One Four [Member]	Dec. 31, 2013 Minimum [Member] Revolving Credit Facility [Member]	Dec. 31, 2013 Maximum [Member] Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Company Indebtedness	$ 0
Interest rate on the revolving credit facility		1.90%
Revolving loans in a collective maximum principal amount			100	15	5	100	100	125	125	100
Additional available borrowing capacity		71.9
Outstanding borrowings under the revolver loans		0
Credit facility covenant terms	(a) Minimum Consolidated Net Worth. The Company agreed that it will maintain Consolidated Net Worth, measured as of the end of each Fiscal Quarter, commencing with the Fiscal Quarter ended December 31, 2011, of not less than $85 million. (b) Fixed Charge Coverage Ratio. The Company agreed that it will not permit the Fixed Charge Coverage Ratio to be less than 1.15 to 1.0, measured as of the end of each Fiscal Quarter, commencing with the Fiscal Quarter ended December 31, 2011. (c) Consolidated Debt to Consolidated EBITDA Ratio. The Company agreed that it will not permit the Consolidated Debt to Consolidated EBITDA Ratio to exceed 3.5 to 1.0 measured as of the end of each Fiscal Quarter (and in the case of Consolidated EBITDA, for the four-quarter period ending on such date) after the date on which the Senior Subordinated Notes have been redeemed in full.
Minimum tangible net worth as per credit agreement		$ 85
Fixed charge coverage ratio as per credit agreement											1.15
Consolidated debt to earnings before interest taxes depreciation amortization ratio as per the credit agreement												3.5

Stockholders' Equity - Computation of Basic and Diluted Earnings Per Share (Detail) (USD $) In Thousands, except Share data, unless otherwise specified	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Numerator:
Net income (loss)	$ 15,103	$ (15,298)	$ 13,224	$ 21,569	$ (3,619)	$ (14,312)	$ 8,339	$ 12,311	$ 34,598	$ 2,720	$ (11,588)
Denominator:
Basic weighted average shares outstanding									16,794,841	16,123,592	15,388,456
Effect of dilutive securities:
SARS and options									255,353	406,482
Restricted stock									86,557	51,799
Convertible notes										482,983
Diluted weighted average shares outstanding									17,136,751	17,064,856	15,388,456
Basic earnings (loss) per share	$ 0.91	$ (0.91)	$ 0.78	$ 1.28	$ (0.22)	$ (0.86)	$ 0.54	$ 0.80	$ 2.06	$ 0.17	$ (0.75)
Diluted earnings (loss) per share	$ 0.90	$ (0.91)	$ 0.76	$ 1.25	$ (0.22)	$ (0.86)	$ 0.48	$ 0.74	$ 2.02	$ 0.16	$ (0.75)

Stockholders' Equity - Antidilutive Securities Excluded from Computation of Earnings Per Share (Detail)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Restricted Stock and Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities excluded from the computation of diluted earnings per share	59,298	117,322	323,562
Stock Appreciation Rights [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities excluded from the computation of diluted earnings per share	36,577	121,206	1,195,462

- Definition

Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.

+ References+ Details

Stockholders' Equity - Additional Information (Detail) (USD $)	12 Months Ended		0 Months Ended	12 Months Ended	0 Months Ended		3 Months Ended	0 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Feb. 19, 2014 Subsequent Event [Member]	Dec. 31, 2013 Common Stock [Member]	Feb. 19, 2014 Common Stock [Member] Subsequent Event [Member]	Aug. 01, 2013 August 2013 Stock Repurchase Program [Member]	Sep. 30, 2013 August 2013 Stock Repurchase Program [Member]	Oct. 24, 2013 October 2013 Stock Repurchase Program [Member]
Equity, Class of Treasury Stock [Line Items]
Stock repurchase authorized amount			$ 50,000,000			$ 25,000,000		$ 30,000,000
Number of shares repurchased by the Company				(561,255)			561,255	0
Value of shares repurchased by the Company	$ 25,000,000						$ 25,000,000
Average price per share of shares repurchased by the Company							$ 44.54
Expiration date of authorized additional common stock repurchase program								Feb. 10, 2014
Common Stock par value	$ 0.01	$ 0.01	$ 0.01
Stock split ratio					two-for-one stock split

Stock-Based Compensation - Additional Information (Detail) (USD $)	12 Months Ended
	Dec. 31, 2013 Plans	Dec. 31, 2012	Dec. 31, 2011
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of stock based compensation plan	1
Stock compensation expense	$ 3,811,000	$ 3,469,000	$ 3,146,000
Stock Appreciation Rights [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum contractual term of Stock Appreciation Rights	10 years
Unrecognized compensation cost related to unvested awards	1,500,000
Recognized period for of cost of unvested awards	1 year 8 months 12 days
Weighted-average fair value of grants	$ 43.89	$ 25.75	$ 25.76
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock compensation expense	2,500,000	2,000,000	1,600,000
Unrecognized compensation cost related to unvested awards	3,600,000
Recognized period for of cost of unvested awards	1 year 10 months 24 days
Restricted Stock, Granted	47,015	156,927	67,945
Weighted-Average Grant Price Per Share, Granted	$ 44.42	$ 27.18	$ 25.86
Total fair value of restricted shares vested	3,100,000	2,500,000	4,100,000
Employee Stock Purchase Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total aggregate number of shares of common stock that may be issued	300,000
Stock compensation expense	98,700	65,300	86,300
Percentage of market price on lesser of either first day of calendar quarter or last day of calendar quarter for purchase price	85.00%
Approximate number of shares employees purchased under the Employee Stock Purchase Plan	200,000
Percentage of gross compensation eligible employees may elect to participate in the plan	15.00%
2005 Stock Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total aggregate number of shares of common stock that may be issued	3,150,000
Stock compensation expense	$ 3,800,000	$ 3,500,000	$ 3,100,000

Stock-Based Compensation - Summary of Assumptions Used to Estimate Fair Value of Each SAR (Detail)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions And Methodology [Abstract]
Dividend yield	0.00%	0.00%	0.00%
Average risk-free interest rate	0.70%	0.80%	2.00%
Expected term (years)	5 years	5 years	5 years
Volatility	63.70%	65.90%	65.00%

Stock-Based Compensation - Stock Option Activity (Detail) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Outstanding Options, Beginning Balance	120,638	145,069	222,446
Options Granted
Options Exercised	(93,484)	(23,189)	(57,027)
Options Canceled	(6,010)	(1,242)	(20,350)
Outstanding Options, Ending Balance	21,144	120,638	145,069
Weighted Average Exercise Price Per Share, Outstanding, Beginning Balance	$ 40.37	$ 38.08	$ 33.20
Options Vested	21,144
Weighted Average Exercise Price Per Share, Granted
Options Exercisable	21,144
Weighted Average Exercise Price Per Share, Exercised	$ 49.83	$ 31.35	$ 27.94
Weighted Average Exercise Price Per Share, Canceled	$ 36.31	$ 20.00	$ 31.71
Weighted Average Exercise Price Per Share, Outstanding, Ending Balance	$ 40.09	$ 40.37	$ 38.08
Weighted Average Exercise Price Per Share, Vested	$ 40.09
Weighted Average Exercise Price Per Share, Exercisable	$ 40.09
Weighted Average Remaining Contractual Life, Outstanding	1 year
Weighted Average Remaining Contractual Life, Vested	1 year
Weighted Average Remaining Contractual Life, Exercisable	1 year
Aggregate Intrinsic Value, Outstanding	$ 833,948
Aggregate Intrinsic Value, Vested	833,948
Aggregate Intrinsic Value, Exercisable	$ 833,948

Stock-Based Compensation - SAR Activity (Detail) (Stock Appreciation Rights [Member], USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Stock Appreciation Rights [Member]
Schedule Of Stock Appreciation Rights Activity [Line Items]
SARs Outstanding, Beginning Balance	687,190	1,162,705	1,246,495
Granted, SARs	60,588	100,914	96,765
Exercised, SARs	(374,667)	(567,953)	(180,555)
Canceled, SARs	(3,514)	(8,476)
Shares Outstanding, SARs, Ending Balance	369,597	687,190	1,162,705
Outstanding, Weighted Average Grant Price Per Share, Beginning Balance	$ 18.56	$ 13.17	$ 13.70
Vested, SARs	230,604
Granted, Weighted Average Grant Price Per Share	$ 43.89	$ 25.75	$ 25.76
Exercisable, SARs	230,604
Exercised, Weighted Average Grant Price Per Share	$ 15.39	$ 13.08	$ 28.34
Canceled, Weighted Average Grant Price Per Share	$ 26.20	$ 24.15
Outstanding, Weighted Average Grant Price Per Share, Ending Balance	$ 25.85	$ 18.56	$ 13.17
Vested, Weighted Average Grant Price Per Share	$ 21.37
Exercisable, Weighted Average Grant Price Per Share	$ 21.37
Weighted Average Remaining Contractual Life, Outstanding	6 years 10 months 24 days
Weighted Average Remaining Contractual Life, Vested	6 years
Weighted Average Remaining Contractual Life, Exercisable	6 years
Aggregate Intrinsic Value, Outstanding	$ 2,547,706
Aggregate Intrinsic Value, Vested	1,386,104
Aggregate Intrinsic Value, Exercisable	$ 1,386,104

Stock-Based Compensation - Restricted Stock Activity Under 2005 Plan (Detail) (Restricted Stock [Member], USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Restricted Stock [Member]
Schedule Of Restricted Stock Activity [Line Items]
Nonvested, Restricted Stock, Beginning Balance	214,685	160,175	244,436
Restricted Stock, Granted	47,015	156,927	67,945
Restricted Stock, Vested	(69,797)	(94,705)	(151,706)
Restricted Stock, Forfeited	(416)	(7,712)	(500)
Nonvested, Restricted Stock, Ending Balance	191,487	214,685	160,175
Nonvested, Weighted-Average Grant Price Per Share, Beginning Balance	$ 24.16	$ 22.99	$ 13.65
Weighted-Average Grant Price Per Share, Granted	$ 44.42	$ 27.18	$ 25.86
Weighted-Average Grant Price Per Share, Vested	$ 44.55	$ 26.88	$ 27.06
Weighted-Average Grant Price Per Share, Forfeited	$ 32.32	$ 25.47	$ 17.41
Nonvested, Weighted-Average Grant Price Per Share, Ending Balance	$ 27.56	$ 24.16	$ 22.99

Leases - Minimum Annual Payments Under Non-Cancelable Leases (Detail) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2013
Operating Leases Future Minimum Payments Due [Abstract]
2014	$ 6,803
2015	6,289
2016	5,362
2017	5,343
2018	5,277
Thereafter	15,198
Total minimum lease payments	$ 44,272

Leases - Additional Information (Detail) (USD $) In Millions, unless otherwise specified	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Leases [Abstract]
Recognized rental expenses	$ 6.5	$ 7.5	$ 8.0

Employee Benefit Plans - Additional Information (Detail) (USD $) In Millions, unless otherwise specified	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Compensation And Retirement Disclosure [Abstract]
Percentage of employee's contribution to the plan up to 6% of base salary matched by the Company	100.00%
Employer's contribution percentage	6.00%
Employer's contribution	$ 1.8	$ 1.6	$ 1.6

Income Taxes - Income Tax Provision (benefit) (Detail) (USD $) In Thousands, unless otherwise specified	3 Months Ended	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Current income tax provision (benefit):
Federal		$ 1,745	$ 303	$ (2,738)
State		404	88	(32)
Total		2,149	391	(2,770)
Deferred income tax provision (benefit):
Federal		(11,182)	510	164
State		(1,516)	108	1
Total		(12,698)	618	165
Total income tax provision (benefit)	$ 10,900	$ (10,549)	$ 1,009	$ (2,605)

- Definition

Amount of current federal tax expense (benefit) pertaining to income (loss) from continuing operations.

+ References+ Details

- Definition

Amount of current income tax expense (benefit) pertaining to taxable income (loss) from continuing operations.

+ References+ Details

- Definition

Amount of current state and local tax expense (benefit) pertaining to income (loss) from continuing operations.

+ References+ Details

- Definition

Amount of deferred federal income tax expense (benefit) pertaining to income (loss) from continuing operations.

+ References+ Details

- Definition

Amount of deferred income tax expense (benefit) pertaining to income (loss) from continuing operations.

+ References+ Details

- Definition

Amount of deferred state and local tax expense (benefit) pertaining to income (loss) from continuing operations.

+ References+ Details

Income Taxes - Reconciliation of Differences between Income Tax Provision (Benefit) and Income Tax Determined by Applying US Federal Statutory Rate (Detail) (USD $) In Thousands, unless otherwise specified	3 Months Ended	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income Tax Expense Benefit Continuing Operations Income Tax Reconciliation [Abstract]
U.S. federal statutory taxes		$ 8,417	$ 1,305	$ (4,826)
State and local taxes, net of U.S. federal benefit		1,061	(418)	(650)
Permanent items		225	198	96
Federal credits		(566)	(54)	(59)
Other		244	46	(275)
Increase (decrease) in valuation allowance		(19,930)	(68)	3,109
Total income tax provision (benefit)	$ 10,900	$ (10,549)	$ 1,009	$ (2,605)

Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Detail) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Deferred tax assets:
Net operating losses	$ 483	$ 9,962
Warranty reserve	16,085	11,406
Stock-based compensation	2,383	2,654
Accruals not currently deductible and other	6,210	8,193
Inventories	3,843	5,008
State tax credit carryforwards	3,714	4,105
Gross deferred tax assets, before valuation allowance	32,718	41,328
Valuation allowance	(4,201)	(24,131)
Gross deferred tax assets, after valuation allowance	28,517	17,197
Deferred tax liabilities:
Depreciation and other	(19,380)	(20,758)
Gross deferred tax liabilities	(19,380)	(20,758)
Net deferred tax asset (liability)	$ 9,137	$ (3,561)

Income Taxes - Additional Information (Detail) (USD $)	3 Months Ended	12 Months Ended					9 Months Ended	12 Months Ended	9 Months Ended	12 Months Ended	9 Months Ended		12 Months Ended
Income Taxes - Additional Information (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2013 Exit Full Valuation Allowance [Member]	Dec. 31, 2013 Federal Tax Jurisdiction [Member]	Sep. 30, 2013 Minimum [Member] Federal Tax Jurisdiction [Member]	Dec. 31, 2013 Minimum [Member] Federal Tax Jurisdiction [Member]	Sep. 30, 2013 Minimum [Member] State and Local Jurisdiction [Member]	Dec. 31, 2013 Minimum [Member] Michigan [Member]	Sep. 30, 2013 Maximum [Member] Federal Tax Jurisdiction [Member]	Sep. 30, 2013 Maximum [Member] State and Local Jurisdiction [Member]	Dec. 31, 2013 Maximum [Member] Michigan [Member]
Income Tax Examination [Line Items]
Reduction of valuation allowance		$ 19,900,000
Valuation allowance	4,201,000	4,201,000	24,131,000
Provision (benefit) for income taxes	10,900,000	(10,549,000)	1,009,000	(2,605,000)	10,900,000
Excess tax benefits from stock compensation		1,466,000
Excess tax benefits related to exercised stock-based awards not included in deferred tax assets	10,300,000	10,300,000
Net operating losses						$ 18,200,000
Net operating Loss Expiration								Jan. 01, 2028
Tax examination year							2010		2008		2013	2013
Tax examination year under examination										2008			2011

Income Taxes - Changes in Unrecognized Tax Benefits (Detail) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Reconciliation Of Unrecognized Tax Benefits Excluding Amounts Pertaining To Examined Tax Returns [Roll Forward]
Unrecognized tax benefits balance at January 1		$ 60	$ 3,126
Gross increases related to prior year tax positions			1
Gross decreases related to prior year tax positions		(36)	(2,760)
Settlements		(22)	(245)
Lapse of statute of limitations		(2)	(62)
Unrecognized tax benefits balance at December 31			$ 60

Commitments and Contingencies - Additional Information (Detail) (USD $)	0 Months Ended	3 Months Ended		12 Months Ended
	Sep. 03, 2013 Lawsuits	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2013 Letter	Dec. 31, 2012
Schedule Of Commitments And Contingencies [Line Items]
Number of lawsuits settled	2
Capped cost to Trex, excluding attorneys' fees, upon final approval of the settlement by the Court				$ 8,250,000
Capped attorneys' fees to be paid to Plaintiffs' counsel upon final approval of the settlement by the Court				1,450,000
Liability related to mold growth litigation				3,174,000
Expected total net cost to resolve the lawsuit will not exceed				10,000,000
Average period for PE material purchases under short-term supply contracts for which pricing is negotiated as needed				2 years
Charge recorded due to revised estimate of sublease receipts				1,144,000	727,000
Minimum payments remaining under the Company's lease relating to its reconsidered corporate relocation for 2014				6,803,000
Minimum payments remaining under the Company's lease relating to its reconsidered corporate relocation for 2015				6,289,000
Minimum payments remaining under the Company's lease relating to its reconsidered corporate relocation for 2016				5,362,000
Minimum payments remaining under the Company's lease relating to its reconsidered corporate relocation for 2017				5,343,000
Minimum payments remaining under the Company's lease relating to its reconsidered corporate relocation for 2018				5,277,000
Minimum payments remaining under the Company's lease relating to its reconsidered corporate relocation, thereafter				15,198,000
Increase in warranty reserve		20,000,000	20,000,000	20,000,000	21,487,000
Letters sent to homeowners				10,000
Percentage change in warranty claims used as a threshold for disclosure				10.00%
Change in warranty reserve for disclosure purposes only				4,100,000
Raw Material Supply Contracts [Member]
Schedule Of Commitments And Contingencies [Line Items]
Purchase commitment				19,200,000
Purchase commitment, due in second year				8,600,000
Purchase commitment, due in third year				1,500,000
Purchase commitment, due in fourth year				49,000
Third Party Manufacturing Contracts [Member]
Schedule Of Commitments And Contingencies [Line Items]
Purchase commitment				4,400,000
Purchase commitment, due in second year				1,900,000
Residential Use [Member]
Schedule Of Commitments And Contingencies [Line Items]
Warranty period				25 years
Commercial Use [Member]
Schedule Of Commitments And Contingencies [Line Items]
Warranty period				10 years
Transcend, Enhance, Select and Universal Fascia Product [Member] \| Residential Use [Member]
Schedule Of Commitments And Contingencies [Line Items]
Warranty period				25 years
Transcend, Enhance, Select and Universal Fascia Product [Member] \| Commercial Use [Member]
Schedule Of Commitments And Contingencies [Line Items]
Warranty period				10 years
TrexTrim and Trex Reveal Railing [Member] \| Commercial and Residential Use [Member]
Schedule Of Commitments And Contingencies [Line Items]
Warranty period				25 years
Contract Termination [Member]
Schedule Of Commitments And Contingencies [Line Items]
Expiration date of reconsidered corporate headquarters lease				Jun. 30, 2019
Lease square feet				55,047
Charge recorded due to revised estimate of sublease receipts		1,100,000
Minimum payments remaining under the Company's lease relating to its reconsidered corporate relocation for 2014				1,700,000
Minimum payments remaining under the Company's lease relating to its reconsidered corporate relocation for 2015				1,700,000
Minimum payments remaining under the Company's lease relating to its reconsidered corporate relocation for 2016				1,800,000
Minimum payments remaining under the Company's lease relating to its reconsidered corporate relocation for 2017				1,800,000
Minimum payments remaining under the Company's lease relating to its reconsidered corporate relocation for 2018				1,800,000
Minimum payments remaining under the Company's lease relating to its reconsidered corporate relocation, thereafter				900,000
Minimum receipts remaining under the Company's existing subleases for 2014				1,300,000
Minimum receipts remaining under the Company's existing subleases for 2015				800,000
Minimum receipts remaining under the Company's existing subleases for 2016				700,000
Minimum receipts remaining under the Company's existing subleases for 2017				700,000
Minimum receipts remaining under the Company's existing subleases for 2018				700,000
Minimum receipts remaining under the Company's existing subleases, thereafter				$ 400,000
Sublease [Member]
Schedule Of Commitments And Contingencies [Line Items]
Lease square feet				41,701

Commitments and Contingencies - Summary of Liability Related to Lease (Detail) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Commitments And Contingencies Disclosure [Abstract]
Balance as of January 1,	$ 1,103	$ 452
Net rental receipts (payments)	(558)	(115)
Accretion of discount	98	39
Increase in net estimated contract termination costs	1,144	727
Balance as of December 31,	$ 1,787	$ 1,103

- Definition

Amount of expenses associated with exit or disposal activities pursuant to an authorized plan. Excludes expenses related to a discontinued operation or an asset retirement obligation.

+ References+ Details

Commitments and Contingencies - Summary of Reconciliation of Company's Warranty Reserve (Detail) (USD $) In Thousands, unless otherwise specified	3 Months Ended		12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2013	Dec. 31, 2012
Commitments And Contingencies Disclosure [Abstract]
Beginning balance, January 1			$ 28,987	$ 16,345
Changes in estimates related to pre-existing warranties	20,000	20,000	20,000	21,487
Settlements made during the period			(8,175)	(8,845)
Ending balance, December 31			$ 40,812	$ 28,987

Interim Financial Data (Unaudited) - Summary of Interim Financial Data (Detail) (USD $) In Thousands, except Per Share data, unless otherwise specified	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Quarterly Financial Data [Abstract]
Net sales	$ 63,831	$ 72,249	$ 98,551	$ 107,880	$ 46,155	$ 70,819	$ 94,279	$ 96,100	$ 342,511	$ 307,354	$ 266,789
Gross profit	19,685	151	36,922	41,860	13,426	2,146	33,590	35,419	98,618	84,582	62,791
Net income (loss)	$ 15,103	$ (15,298)	$ 13,224	$ 21,569	$ (3,619)	$ (14,312)	$ 8,339	$ 12,311	$ 34,598	$ 2,720	$ (11,588)
Basic net income (loss) per share	$ 0.91	$ (0.91)	$ 0.78	$ 1.28	$ (0.22)	$ (0.86)	$ 0.54	$ 0.80	$ 2.06	$ 0.17	$ (0.75)
Diluted net income (loss) per share	$ 0.90	$ (0.91)	$ 0.76	$ 1.25	$ (0.22)	$ (0.86)	$ 0.48	$ 0.74	$ 2.02	$ 0.16	$ (0.75)

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

+ References+ Details

- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

+ References+ Details

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph 20

-Article 9

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

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-Section 45

-Paragraph 28

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Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Other Comprehensive Income

-URI http://asc.fasb.org/extlink&oid=6519514

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Net Income

-URI http://asc.fasb.org/extlink&oid=6518256

Reference 5: http://www.xbrl.org/2003/role/presentationRef

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-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

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Reference 6: http://www.xbrl.org/2003/role/presentationRef

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-Name Accounting Standards Codification

-Topic 944

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.19)

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Reference 7: http://www.xbrl.org/2003/role/presentationRef

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-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.18)

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Reference 8: http://www.xbrl.org/2003/role/presentationRef

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-Name Accounting Standards Codification

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-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.22)

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Reference 9: http://www.xbrl.org/2003/role/presentationRef

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-Name Accounting Standards Codification

-Topic 220

-SubTopic 10

-Section 45

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e565-108580

Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 19

-Article 5

+ Details

Interim Financial Data (Unaudited) - Summary of Interim Financial Data (Parenthetical) (Detail) (USD $) In Thousands, unless otherwise specified	3 Months Ended			12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Quarterly Financial Data [Abstract]
Increase in warranty reserve		$ 20,000	$ 20,000	$ 20,000	$ 21,487
Provision (benefit) for income taxes	$ 10,900			$ (10,549)	$ 1,009	$ (2,605)

Schedule II - Valuation and Qualifying Accounts and Reserves (Detail) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Allowance for Doubtful Accounts [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Period	$ 7	$ 292	$ 335
Additions (Reductions) Charged to Cost and Expenses	(3)	(362)	23
Other
Deductions	(4)	77	(66)
Balance at End of Period		7	292
Warranty Reserves [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Period	28,987	16,345	14,472
Additions (Reductions) Charged to Cost and Expenses	20,000	21,487	9,976
Other
Deductions	(8,175)	(8,845)	(8,103)
Balance at End of Period	40,812	28,987	16,345
Valuation Allowance of Deferred Tax Assets [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Period	24,131	24,199	21,090
Additions (Reductions) Charged to Cost and Expenses		(68)	3,109
Other
Deductions	(19,930)
Balance at End of Period	$ 4,201	$ 24,131	$ 24,199

Business and Organization - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2013 Segment
Business And Organization [Abstract]
Number of operating segments of business	1