SEGMENT REPORTING

9 Months Ended

Sep. 28, 2013

SEGMENT REPORTING [Abstract]

SEGMENT REPORTING

H. SEGMENT REPORTING

ASC 280, Segment Reporting (“ASC 280”), defines operating segments as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and in assessing performance.

Our operating segments consist of the Eastern, Western, Site-Built, Consumer Products and Distribution divisions.  In accordance with ASC 280, due to the similar economic characteristics, nature of products, distribution methods, and customers, we have aggregated our Eastern and Western operating segments into one reportable segment.  The Site-Built division is considered a separate reportable segment.  Our other divisions do not collectively form a reportable segment because their respective operations are dissimilar and they do not meet the applicable quantitative requirements.  These operations have been included in the “All Other” column of the table below.  The “Corporate” column includes unallocated administrative costs.

	Three Months Ended September 28, 2013
	Eastern and Western		Site-Built		All Other		Corporate		Total
Net sales to outside customers	$	523,364	$	70,579	$	57,837	$	-	$	651,780
Intersegment net sales		21,246		4,406		2,968		-		28,620
Segment operating profit		18,628		3,993		630		1,276		24,527

	Three Months Ended September 29, 2012
	Eastern and Western		Site-Built		All Other			Corporate		Total
Net sales to outside customers	$	425,260	$	59,630	$	48,476		$	-	$	533,366
Intersegment net sales		13,455		5,040		3,009			-		21,504
Segment operating profit (loss)		6,149		394		(2,874	)		4,641		8,310

	Nine Months Ended September 28, 2013
	Eastern and Western		Site-Built		All Other		Corporate		Total
Net sales to outside customers	$	1,570,073	$	202,590	$	172,048	$	-	$	1,944,711
Intersegment net sales		69,179		13,168		9,913		-		92,260
Segment operating profit		54,412		2,163		1,543		2,584		60,702

	Nine Months Ended September 29, 2012
	Eastern and Western		Site-Built		All Other			Corporate		Total
Net sales to outside customers	$	1,268,162	$	160,561	$	155,447		$	-	$	1,584,170
Intersegment net sales		49,387		13,916		11,619			-		74,922
Segment operating profit (loss)		45,395		858		(4,150	)		3,519		45,622