GOODWILL (Tables)

9 Months Ended

12 Months Ended

Sep. 29, 2012

Dec. 31, 2011

Goodwill [Abstract]

Schedule of reporting unit goodwill balances

The reporting unit goodwill balances were as follows as of September 29, 2012 and December 31, 2011:

(Amounts in thousands)
	Siding, Fencing and Stone		Windows and Doors
December 31, 2011	$	320,107	$	71,360	$	391,467
2012 Activity		877		373		1,250
September 29, 2012	$	320,984	$	71,733	$	392,717

The reporting unit goodwill balances were as follows as of December 31, 2011 and December 31, 2010:

(Amounts in thousands)
	December 31, 2011		December 31, 2010
Siding, Fencing and Stone	$	320,107	$	320,107
Windows and Doors		71,360		73,326
	$	391,467	$	393,433

Rollforward of goodwill

A rollforward of goodwill for 2011 and 2010 is included in the table below:

	Windows and			Siding, Fencing
(Amounts in thousands)	Doors			and Stone
Balance as of January 1, 2010
Goodwill	$	400,504		$	442,334
Accumulated impairment losses		(327,773	)		(122,227	)
		72,731			320,107
Currency translation adjustments		595			-
Balance as of December 31, 2010
Goodwill		401,099			442,334
Accumulated impairment losses		(327,773	)		(122,227	)
		73,326			320,107
Currency translation adjustments		(244	)		-
Purchase accounting adjustment		(307	)		-
Tax benefit of excess tax goodwill		(1,415	)		-
Balance as of December 31, 2011
Goodwill		399,133			442,334
Accumulated impairment losses		(327,773	)		(122,227	)
	$	71,360		$	320,107