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Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2017	Nov. 01, 2017
Entity Information [Line Items]
Entity Registrant Name	BEL FUSE INC /NJ
Entity Central Index Key	0000729580
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Document Fiscal Year Focus	2017
Document Fiscal Period Focus	Q3
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2017
Class A Common Stock [Member]
Entity Information [Line Items]
Entity Common Stock, Shares Outstanding		2,174,912
Class B Common Stock [Member]
Entity Information [Line Items]
Entity Common Stock, Shares Outstanding		9,858,802

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 62,106	$ 73,411
Accounts receivable, net of allowance for doubtful accounts of $1,689 in 2017 and $1,781 in 2016	83,643	74,416
Inventories	104,522	98,871
Other current assets	9,231	8,744
Total current assets	259,502	255,442
Property, plant and equipment, net	43,664	48,755
Intangible assets, net	70,886	74,828
Goodwill	20,028	17,951
Deferred income taxes	6,511	3,410
Other assets	27,897	26,354
Total assets	428,488	426,740
Current liabilities:
Accounts payable	45,493	47,235
Accrued expenses	29,816	31,549
Current portion of long-term debt	15,551	11,395
Other current liabilities	6,751	2,148
Total current liabilities	97,611	92,327
Long-term liabilities:
Long-term debt	105,479	129,850
Liability for uncertain tax positions	27,540	27,458
Minimum pension obligation and unfunded pension liability	17,770	16,900
Deferred income taxes	1,670	1,460
Other liabilities	323	311
Total liabilities	250,393	268,306
Commitments and contingencies
Stockholders' Equity:
Preferred stock, no par value, 1,000,000 shares authorized; none issued	0	0
Additional paid-in capital	27,856	27,242
Retained earnings	169,402	161,287
Accumulated other comprehensive loss	(20,366)	(31,297)
Total stockholders' equity	178,095	158,434
Total liabilities and stockholders' equity	428,488	426,740
Class A Common Stock [Member]
Stockholders' Equity:
Common Stock	217	217
Class B Common Stock [Member]
Stockholders' Equity:
Common Stock	$ 986	$ 985

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Current Assets
Accounts receivable, allowance for doubtful accounts	$ 1,689	$ 1,781
Stockholders' Equity:
Preferred stock, par value (in dollars per share)	$ 0	$ 0
Preferred stock, authorized (in shares)	1,000,000	1,000,000
Preferred stock, issued (in shares)	0	0
Class A Common Stock [Member]
Stockholders' Equity:
Common stock, par value (in dollars per share)	$ 0.10	$ 0.10
Common stock, authorized (in shares)	10,000,000	10,000,000
Common stock, outstanding (in shares)	2,174,912	2,174,912
Common stock, treasury shares (in shares)	1,072,769	1,072,769
Class B Common Stock [Member]
Stockholders' Equity:
Common stock, par value (in dollars per share)	$ 0.10	$ 0.10
Common stock, authorized (in shares)	30,000,000	30,000,000
Common stock, outstanding (in shares)	9,860,802	9,851,652
Common stock, treasury shares (in shares)	3,218,307	3,218,307

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Net sales	$ 126,386	$ 128,809	$ 371,671	$ 381,614
Cost of sales	98,769	102,234	291,729	306,273
Gross profit	27,617	26,575	79,942	75,341
Selling, general and administrative expenses	20,903	19,385	63,858	55,006
Impairment of goodwill and other intangible assets	0	0	0	105,972
Loss (gain) on disposal of property, plant and equipment	182	(2,099)	283	(2,083)
Restructuring charges (credits)	0	(20)	171	581
Income (loss) from operations	6,532	9,309	15,630	(84,135)
Interest expense	(1,466)	(1,538)	(4,476)	(5,243)
Interest income and other, net	18	243	65	466
Earnings (loss) before provision for (benefit from) income taxes	5,084	8,014	11,219	(88,912)
Provision for (benefit from) income taxes	60	(1,696)	2,329	(20,701)
Net earnings (loss) available to common shareholders	5,024	9,710	8,890	(68,211)
Class A Common Share [Member]
Net earnings (loss) available to common shareholders	$ 860	$ 1,688	$ 1,507	$ (12,008)
Net earnings (loss) per common share:
Common share - basic and diluted (in dollars per share)	$ 0.40	$ 0.78	$ 0.69	$ (5.52)
Weighted-average number of shares outstanding:
Common share - basic and diluted (in shares)	2,175	2,175	2,175	2,175
Dividends paid per common share:
Common share (in dollars per share)	$ 0.06	$ 0.06	$ 0.18	$ 0.18
Class B Common Share [Member]
Net earnings (loss) available to common shareholders	$ 4,164	$ 8,022	$ 7,383	$ (56,203)
Net earnings (loss) per common share:
Common share - basic and diluted (in dollars per share)	$ 0.42	$ 0.82	$ 0.75	$ (5.78)
Weighted-average number of shares outstanding:
Common share - basic and diluted (in shares)	9,864	9,760	9,856	9,730
Dividends paid per common share:
Common share (in dollars per share)	$ 0.07	$ 0.07	$ 0.21	$ 0.21

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) (unaudited) [Abstract]
Net earnings (loss) available to common stockholders	$ 5,024	$ 9,710	$ 8,890	$ (68,211)
Other comprehensive income (loss):
Currency translation adjustment, net of taxes of $101 in the three months ended September 30, 2017, $(111) in the three months ended September 30, 2016, $285 in the nine months ended September 30, 2017 and $(456) in the nine months ended September 30, 2016	3,476	(156)	11,047	(3,199)
Unrealized gains (losses) on marketable securities arising during the period, net of taxes of $(21) in the three months ended September 30, 2017, $15 in the three months ended September 30, 2016, $(191) in the nine months ended September 30, 2017 and $74 in the nine months ended September 30, 2016	(33)	14	(300)	112
Change in unfunded SERP liability, net of taxes of $32 in the three months ended September 30, 2017, $32 in the three months ended September 30, 2016, $97 in the nine months ended September 30, 2017 and $136 in the nine months ended September 30, 2016	61	65	184	566
Other comprehensive income (loss)	3,504	(77)	10,931	(2,521)
Comprehensive income (loss)	$ 8,528	$ 9,633	$ 19,821	$ (70,732)

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) (Unaudited) (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Other comprehensive income (loss):
Currency translation adjustment, tax	$ 101	$ (111)	$ 285	$ (456)
Unrealized gains (losses) on marketable securities arising during the period, tax	(21)	15	(191)	74
Change in unfunded SERP liability, tax	$ 32	$ 32	$ 97	$ 136

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Cash flows from operating activities:
Net earnings (loss)	$ 8,890	$ (68,211)
Adjustments to reconcile net earnings (loss) to net cash provided by operating activities:
Depreciation and amortization	15,712	16,370
Stock-based compensation	2,310	2,039
Impairment of goodwill and other intangible assets	0	105,972
Amortization of deferred financing costs	993	1,467
Deferred income taxes	(3,072)	(8,115)
Net unrealized losses (gains) on foreign currency revaluation	2,679	(366)
Loss (gain) on sale/disposal of property, plant and equipment	283	(2,025)
Other, net	1,265	364
Changes in operating assets and liabilities:
Accounts receivable, net	(7,913)	1,785
Inventories	(3,306)	1,312
Account payable	(3,563)	(2,730)
Accrued expenses	(2,031)	(3,508)
Other operating assets/liabilities, net	1,949	(17,564)
Net cash provided by operating activities	14,196	26,790
Cash flows from investing activities:
Purchases of property, plant and equipment	(3,756)	(5,590)
Proceeds from disposal/sale of property, plant and equipment	10	2,129
Purchase of company-owned life insurance (COLI)	0	(2,164)
Sale of SERP investments	0	2,164
Net cash used in investing activities	(3,746)	(3,461)
Cash flows from financing activities:
Repayments of long-term debt	(25,208)	(37,577)
Dividends paid to common stockholders	(2,347)	(2,314)
Payment of deferred financing costs	0	(718)
Borrowings under revolving credit line	6,000	0
Repayments of revolving credit line	(2,000)	0
Reduction in notes payable	(55)	(115)
Net cash used in financing activities	(23,610)	(40,724)
Effect of exchange rate changes on cash and cash equivalents	1,855	(630)
Net decrease in cash and cash equivalents	(11,305)	(18,025)
Cash and cash equivalents - beginning of period	73,411	85,040
Cash and cash equivalents - end of period	62,106	67,015
Cash paid during the period for:
Income tax payments, net of refunds received	1,688	1,459
Interest payments	$ 3,471	$ 3,776

BASIS OF PRESENTATION AND ACCOUNTING POLICIES

9 Months Ended

Sep. 30, 2017

BASIS OF PRESENTATION AND ACCOUNTING POLICIES [Abstract]

BASIS OF PRESENTATION AND ACCOUNTING POLICIES

1.	BASIS OF PRESENTATION AND ACCOUNTING POLICIES

The condensed consolidated balance sheets, statements of operations, comprehensive income (loss) and cash flows for the periods presented herein have been prepared by the Company and are unaudited. In the opinion of management, all adjustments (consisting solely of normal recurring adjustments) necessary to present fairly the consolidated financial position, results of operations and cash flows for all periods presented have been made. The results for the three and nine months ended September 30, 2017 are not necessarily indicative of the results to be expected for the full year. These condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and footnotes thereto included in the Bel Fuse Annual Report on Form 10-K for the year ended December 31, 2016.

Certain information and footnote disclosures required under accounting principles generally accepted in the United States of America ("U.S. GAAP") have been condensed or omitted from the following condensed consolidated financial statements pursuant to the rules and regulations, including the interim reporting requirements, of the SEC. The preparation of condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts and the disclosure of contingent amounts in our condensed consolidated financial statements and accompanying notes. Actual results could differ from these estimates.

The Company's significant accounting policies are summarized in Note 1 of the Company's Annual Report on Form 10-K for the year ended December 31, 2016. There were no significant changes to these accounting policies during the nine months ended September 30, 2017.

All amounts included in the tables to these notes to condensed consolidated financial statements, except per share amounts, are in thousands.

Recently Adopted Accounting Standards

In March 2016, the FASB issued ASU 2016-09, Compensation – Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting, to simplify the accounting for share-based payment transactions including the income tax consequences, classification of awards as either equity or liabilities and classification on the statements of cash flows. Under the new guidance, all excess tax benefits and tax deficiencies (including tax benefits of dividends on share-based payment awards) should be recognized as income tax expense or benefit on the statements of operations. Under current GAAP, excess tax benefits are recognized in additional paid-in capital while tax deficiencies are recognized either as an offset to accumulated excess tax benefits, if any, or on the statements of operations. The Company adopted this guidance effective January 1, 2017. Certain provisions required retrospective/modified retrospective transition while others were applied prospectively. In accordance with this guidance, the Company reclassified $1.7 million of cumulative excess tax benefits from additional paid-in capital to retained earnings within the equity section of the condensed consolidated balance sheet as of January 1, 2017. The Company has elected to continue its method of estimating forfeitures in determining its stock-based compensation expense throughout the year. The adoption of this guidance did not have a material impact on the Company's condensed consolidated financial statements.

In July 2015, the FASB issued ASU 2015-11, Simplifying the Measurement of Inventory, which requires entities to measure most inventory at the lower of cost and net realizable value, thereby simplifying the current guidance under which an entity must measure inventory at the lower of cost or market. The update is effective for fiscal years beginning after December 15, 2016, and interim periods therein. We adopted this guidance on January 1, 2017. The adoption of this guidance did not have a material impact on the Company's condensed consolidated financial statements.

In August 2014, the FASB issued ASU 2014-15, Presentation of Financial Statements – Going Concern (Subtopic - 205-40) ("ASU 2014-15"). This ASU requires management to evaluate whether it is probable that known conditions or events, considered in the aggregate, would raise substantial doubt about the entity's ability to continue as a going concern within one year after the date that the financial statements are issued. If such conditions or events are identified, the standard requires management's mitigation plans to alleviate the doubt or a statement of the substantial doubt about the entity's ability to continue as a going concern to be disclosed in the financial statements. The amendments in ASU 2014-15 are effective for fiscal years, and interim periods within those years, beginning after December 15, 2016. We adopted this amendment on December 31, 2016. The adoption of ASU 2014-15 did not have a material impact on the financial statements.

Accounting Standards Issued But Not Yet Adopted

In October 2016, the FASB issued ASU 2016-16, Income Taxes (Topic 740): Intra-Entity Transfers of Assets Other Than Inventory. Current U.S. GAAP prohibits the recognition of current and deferred income taxes for intra-entity asset transfer until the asset has been sold to an outside party. The new guidance eliminates the exception and requires an entity to recognize the income tax consequences of an intra-entity transfer of an asset other than inventory when the transfer occurs. This accounting guidance is effective for annual reporting periods beginning after December 15, 2017, including interim reporting periods within those annual reporting periods, and should be applied on a modified retrospective basis through a cumulative-effect adjustment directly to retained earnings as of the beginning of the period of adoption. This guidance is not expected to have a material impact on our condensed consolidated financial statements.

In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842), to provide a new comprehensive model for lease accounting. Under this guidance, lessees and lessors should apply a "right-of-use" model in accounting for all leases (including subleases) and eliminate the concept of operating leases and off-balance sheet leases. Recognition, measurement and presentation of expenses will depend on classification as a finance or operating lease. Similar modifications have been made to lessor accounting in-line with revenue recognition guidance. This guidance is effective for annual periods and interim periods within those annual periods beginning after December 15, 2018. The amendments also require certain quantitative and qualitative disclosures about leasing arrangements. Early adoption is permitted. The updated guidance requires a modified retrospective adoption. We are currently in the process of evaluating this new standard update.

In January 2016, the FASB issued ASU 2016-01, Financial Instruments-Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities. This guidance primarily affects the accounting for equity investments, financial liabilities under the fair value option, and the presentation and disclosure requirements for financial instruments. Under the new guidance, entities will be required to measure certain equity investments at fair value and recognize any changes in fair value in net earnings, unless the investments qualify for the new practicability exception. The new standard is effective for fiscal years, including interim periods within those fiscal years, beginning after December 15, 2017. We are currently evaluating the impact of adopting this new standard.

In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) ("ASU 2014-09"), which amends the existing accounting standards for revenue recognition. ASU 2014-09 is based on principles that govern the recognition of revenue at an amount an entity expects to be entitled when products are transferred to customers. Subsequently, the FASB issued several other updates related to revenue recognition (collectively with ASU 2014-09, the "new revenue standards").

The Company is still in the process of evaluating the financial statement impacts of the new revenue standards. While we have not yet quantified the related impacts, we have completed our initial assessment and anticipate changes with respect to the timing of revenue recognition for certain custom products that have no alternative use for which the Company is entitled to payment as production progresses, as well as the timing of revenue recognition in arrangements for which the customer takes the Company's products from a facility holding consignment inventory. The Company may also see a change related to estimation of variable consideration, among other areas. The Company is also in the process of reviewing its current systems, internal controls and processes, and evaluating any necessary changes to support the implementation of the new revenue standards, which we expect to implement by the end of 2017.

The new revenue standards become effective for the Company in the first quarter of fiscal year 2018. We have elected to use the modified retrospective approach to adopting the new revenue standards where we recognize the cumulative effect of initially applying the new revenue standards as an adjustment to the opening balance of retained earnings.

In preparation for adoption of the new guidance, we have reviewed representative samples of contracts and other forms of agreements with customers globally and have evaluated the provisions under the five-step model specified by the new revenue standards. In addition, we continue to monitor additional interpretive guidance related to the new revenue standards as it becomes available, as well as comparing our conclusions on specific interpretative issues to other peers in our industry, to the extent that such information is available.

In January 2017, the FASB issued ASU 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business ("ASU 2017-01"), to clarify the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. The definition of a business affects many areas of accounting including acquisitions, disposals, goodwill and consolidation. ASU 2017-01 provides a framework that gives entities a basis for making reasonable judgments about whether a transaction involves an asset or a business. The Company is required to adopt ASU 2017-01 for periods beginning after December 15, 2017, including interim periods, and the guidance is to be applied on a prospective basis. Early application is permitted for transactions for which the acquisition date occurs before the issuance date or effective date of the amendments, only when the transaction has not been reported in financial statements that have been issued.

In January 2017, the FASB issued ASU 2017-04, Intangibles-Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment ("ASU 2017-04"). ASU 2017-04 simplifies how an entity is required to test goodwill for impairment by eliminating Step 2 from the goodwill impairment test. Early adoption is permitted for interim and annual goodwill impairment tests performed on testing dates after January 1, 2017. The Company is required to adopt ASU 2017-04 for its annual or any interim goodwill impairment tests for annual periods beginning after December 15, 2019, and the guidance is to be applied on a prospective basis.

In March 2017, the FASB issued ASU 2017-07, Compensation – Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost ("ASU 2017-07"). This guidance requires that an employer disaggregate the service cost component from the other components of net benefit cost. ASU 2017-07 also provides explicit guidance on how to present the service cost component and the other components of net benefit cost in the income statement and allow only the service cost component of net benefit cost to be eligible for capitalization. This guidance is effective for periods beginning after December 15, 2017, including interim periods. Certain of the provisions within this guidance will be applied on a retrospective basis, while other aspects will be applied on a prospective basis, in accordance with ASU 2017-07.

In May 2017, the FASB issued ASU 2017-09, Compensation – Stock Compensation (Topic 718): Scope of Modification Accounting ("ASU 2017-09"). This update provides guidance about which changes to the terms or conditions of a share-based payment require an entity to apply modification accounting in Topic 718. This guidance is effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2017. Early adoption is permitted. The amendments in this update will be applied prospectively to any awards modified on or after the adoption date.

EARNINGS (LOSS) PER SHARE

9 Months Ended

Sep. 30, 2017

EARNINGS (LOSS) PER SHARE [Abstract]

EARNINGS (LOSS) PER SHARE

2.	EARNINGS (LOSS) PER SHARE

The following table sets forth the calculation of basic and diluted net earnings (loss) per common share under the two-class method for the three and nine months ended September 30, 2017 and 2016:

	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2017		2016		2017		2016

Numerator:
Net earnings (loss)	$	5,024	$	9,710	$	8,890	$	(68,211	)
Less dividends declared:
Class A		131		131		392		392
Class B		691		683		2,079		2,044
Undistributed earnings (loss)	$	4,202	$	8,896	$	6,419	$	(70,647	)

Undistributed earnings (loss) allocation - basic and diluted:
Class A undistributed earnings (loss)	$	729	$	1,557	$	1,115	$	(12,400	)
Class B undistributed earnings (loss)		3,473		7,339		5,304		(58,247	)
Total undistributed earnings (loss)	$	4,202	$	8,896	$	6,419	$	(70,647	)

Net earnings (loss) allocation - basic and diluted:
Class A net earnings (loss)	$	860	$	1,688	$	1,507	$	(12,008	)
Class B net earnings (loss)		4,164		8,022		7,383		(56,203	)
Net earnings (loss)	$	5,024	$	9,710	$	8,890	$	(68,211	)

Denominator:
Weighted-average shares outstanding:
Class A - basic and diluted		2,175		2,175		2,175		2,175
Class B - basic and diluted		9,864		9,760		9,856		9,730

Net earnings (loss) per share:
Class A - basic and diluted	$	0.40	$	0.78	$	0.69	$	(5.52	)
Class B - basic and diluted	$	0.42	$	0.82	$	0.75	$	(5.78	)

FAIR VALUE MEASUREMENTS	9 Months Ended
FAIR VALUE MEASUREMENTS	Sep. 30, 2017
FAIR VALUE MEASUREMENTS [Abstract]
FAIR VALUE MEASUREMENTS	3. FAIR VALUE MEASUREMENTS Fair value is defined as an exit price, representing the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants based upon the best use of the asset or liability at the measurement date. Entities are required to use a fair value hierarchy which maximizes the use of observable inputs and minimizes the use of unobservable inputs when measuring fair value. There are three levels of inputs that may be used to measure fair value: Level 1 – Observable inputs such as quoted market prices in active markets; Level 2 – Inputs other than quoted prices in active markets that are either directly or indirectly observable; and Level 3 – Unobservable inputs about which little or no market data exists, therefore requiring an entity to develop its own assumptions. As of September 30, 2017 and December 31, 2016, the Company held certain financial assets that are measured at fair value on a recurring basis. These consisted of securities that are among the Company's investments in a rabbi trust which are intended to fund the Company's Supplemental Executive Retirement Plan ("SERP") obligations. The securities that are held in the rabbi trust are categorized as available-for-sale securities and are included as other assets in the accompanying condensed consolidated balance sheets at September 30, 2017 and December 31, 2016. The gross unrealized gains associated with the investment securities held in the rabbi trust were $0.2 million and $0.7 million at September 30, 2017 and December 31, 2016, respectively. Such unrealized gains are included, net of tax, in accumulated other comprehensive loss. As of September 30, 2017 and December 31, 2016, our available-for-sale securities, which primarily consist of investments held in a rabbi trust of $1.5 million and $1.7 million, respectively, are measured at fair value using quoted prices in active markets for identical assets (Level 1) inputs. The Company does not have any financial assets measured at fair value on a recurring basis categorized as Level 3, and there were no transfers in or out of Level 1, Level 2 or Level 3 during the nine months ended September 30, 2017 or September 30, 2016. There were no changes to the Company's valuation techniques used to measure asset fair values on a recurring or nonrecurring basis during the nine months ended September 30, 2017. There were no financial assets accounted for at fair value on a nonrecurring basis as of September 30, 2017 or December 31, 2016. The Company has other financial instruments, such as cash and cash equivalents, accounts receivable, restricted cash, accounts payable, accrued expenses and notes payable, which are not measured at fair value on a recurring basis but are recorded at amounts that approximate fair value due to their liquid or short-term nature. The fair value of the Company's long-term debt is estimated using a discounted cash flow method based on interest rates that are currently available for debt issuances with similar terms and maturities. At September 30, 2017 and December 31, 2016, the estimated fair value of total debt was $122.7 million and $144.3 million, respectively, compared to a carrying amount of $121.0 million and $141.2 million, respectively. The Company did not have any other financial liabilities within the scope of the fair value disclosure requirements as of September 30, 2017. Nonfinancial assets and liabilities, such as goodwill, indefinite-lived intangible assets and long-lived assets, are accounted for at fair value on a nonrecurring basis. These items are tested for impairment upon the occurrence of a triggering event or in the case of goodwill, on at least an annual basis. During the first quarter of 2016, management determined that sufficient indicators of potential impairment existed to require an interim goodwill impairment analysis for all of the Company's reporting units. These indicators included the recent business performance of those reporting units, combined with the long-term market conditions and business trends within the reporting units. As a result, the Company recorded non-cash goodwill and other intangible assets impairment charges totaling $106.0 million during the first half of 2016. There were no triggering events that occurred during the nine months ended September 30, 2017 that would warrant interim impairment testing.

- Definition

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

+ References + Details

INVENTORIES

9 Months Ended

Sep. 30, 2017

INVENTORIES [Abstract]

INVENTORIES

4. INVENTORIES

The components of inventories are as follows:

	September 30,		December 31,
	2017		2016
Raw materials	$	43,008	$	43,376
Work in progress		19,356		18,008
Finished goods		42,158		37,487
Inventories	$	104,522	$	98,871

PROPERTY, PLANT AND EQUIPMENT

9 Months Ended

Sep. 30, 2017

PROPERTY, PLANT AND EQUIPMENT [Abstract]

PROPERTY, PLANT AND EQUIPMENT

5.	PROPERTY, PLANT AND EQUIPMENT

Property, plant and equipment consist of the following:

	September 30,			December 31,
	2017			2016
Land	$	2,256		$	2,234
Buildings and improvements		30,867			30,061
Machinery and equipment		117,523			113,780
Construction in progress		1,593			3,029
		152,239			149,104
Accumulated depreciation		(108,575	)		(100,349	)
Property, plant and equipment, net	$	43,664		$	48,755

Depreciation expense for the three months ended September 30, 2017 and 2016 was $3.6 million and $3.7 million, respectively. Depreciation expense for the nine months ended September 30, 2017 and 2016 was $10.6 million and $11.1 million, respectively.

ACCRUED EXPENSES

9 Months Ended

Sep. 30, 2017

ACCRUED EXPENSES [Abstract]

ACCRUED EXPENSES

6.	ACCRUED EXPENSES

Accrued expenses consist of the following:

	September 30,		December 31,
	2017		2016
Sales commissions	$	2,404	$	2,066
Subcontracting labor		1,437		1,370
Salaries, bonuses and related benefits		16,522		17,587
Warranty accrual		2,043		2,718
Other		7,410		7,808
	$	29,816	$	31,549

A tabular presentation of the activity within the warranty accrual account for the nine months ended September 30, 2017 and 2016 is presented below:

	Nine Months Ended September 30,
	2017			2016
Balance, January 1	$	2,718		$	3,659
Charges and costs accrued		211			142
Adjustments related to pre-existing warranties
(including changes in estimates)		(779	)		(981	)
Less repair costs incurred		(173	)		(433	)
Currency translation		66			(18	)
Balance, September 30	$	2,043		$	2,369

DEBT

9 Months Ended

Sep. 30, 2017

DEBT [Abstract]

DEBT

The Company has a Credit and Security Agreement (as amended, the "CSA") consisting of (i) a term loan, with outstanding borrowings of $118.6 million and $143.8 million at September 30, 2017 and December 31, 2016, respectively and (ii) a $50 million revolving credit facility ("Revolver"), with $4.0 million and $0 outstanding borrowings at September 30, 2017 and December 31, 2016, respectively. At September 30, 2017 and December 31, 2016, the carrying value of the debt on the condensed consolidated balance sheet is reflected net of deferred financing costs of $1.6 million and $2.6 million, respectively.

The weighted-average interest rate in effect was 3.25% at September 30, 2017 and 3.06% at December 31, 2016 and consisted of LIBOR plus the Company's credit spread, as determined per the terms of the CSA. The Company incurred $1.5 million of interest expense during each of the three months ended September 30, 2017 and 2016, and $4.5 million and $5.2 million of interest expense during the nine months ended September 30, 2017 and 2016, respectively.

The CSA contains customary representations and warranties, covenants and events of default and financial covenants that measure (i) the ratio of the Company's total funded indebtedness, on a consolidated basis, to the amount of the Company's consolidated EBITDA, as defined, ("Leverage Ratio") and (ii) the ratio of the amount of the Company's consolidated EBITDA to the Company's consolidated fixed charges. If an event of default occurs, the lenders under the CSA would be entitled to take various actions, including the acceleration of amounts due thereunder and all actions permitted to be taken by a secured creditor. At September 30, 2017, the Company was in compliance with its debt covenants, including its most restrictive covenant, the Leverage Ratio.

INCOME TAXES	9 Months Ended
INCOME TAXES	Sep. 30, 2017
INCOME TAXES [Abstract]
INCOME TAXES	8. INCOME TAXES The Company and its subsidiaries file income tax returns in the U.S. federal jurisdiction and various states and foreign jurisdictions. The Company is no longer subject to U.S. federal examinations by tax authorities for years before 2013 and for state examinations before 2010. Regarding foreign subsidiaries, the Company is no longer subject to examination by tax authorities for years before 2006 in Asia and generally 2009 in Europe. As a result of the expiration of the statute of limitations for specific jurisdictions, it is reasonably possible that the related unrecognized benefits for tax positions taken regarding previously filed tax returns may change materially from those recorded as liabilities for uncertain tax positions in the Company's condensed consolidated financial statements at September 30, 2017. The Company's liabilities for uncertain tax positions totaled $30.0 million and $27.8 million at September 30, 2017 and December 31, 2016, respectively, of which $2.5 million and $0.4 million, respectively, is included in other current liabilities. These amounts, if recognized, would reduce the Company's effective tax rate. As of September 30, 2017, $0.4 million of the Company's liabilities for uncertain tax positions was reversed and approximately $2.5 million are expected to be reversed during the next twelve months by way of expiration of the related statute of limitations. In connection with the acquisition of the Power-One Power Solutions business ("Power Solutions") from ABB Ltd. ("ABB") in 2014, the Company assumed a liability for additional uncertain tax positions related to various tax matters for the years 2007 through 2013. From the date of acquisition through September 30, 2017, the Company has recorded $5.0 million of interest and penalties pertaining to this issue, of which $2.6 million was reversed during 2016 in relation to the settlement of the exposure. The Company will continue to accrue approximately $0.7 million annually until the issues are resolved. The Company's policy is to recognize interest and penalties related to uncertain tax positions as a component of the current provision for income taxes. During the nine months ended September 30, 2017 and 2016, the Company recognized $0.6 million and $0.8 million, respectively, in interest and penalties in the condensed consolidated statements of operations. During the nine months ended September 30, 2016, the Company recognized a benefit of $3.1 million for the reversal of such interest and penalties. There were no reversals of interest or penalties in the three or nine months ended September 30, 2017. The Company has approximately $2.8 million and $2.2 million, accrued for the payment of such interest and penalties at September 30, 2017 and December 31, 2016, respectively, which is included in both other current liabilities and liability for uncertain tax positions in the condensed consolidated balance sheets. The Company continues to monitor proposed legislation affecting the taxation of transfers of U.S. intangible property and other potential tax law changes

RETIREMENT FUND AND PROFIT SHARING PLAN

9 Months Ended

Sep. 30, 2017

RETIREMENT FUND AND PROFIT SHARING PLAN [Abstract]

RETIREMENT FUND AND PROFIT SHARING PLAN

9. RETIREMENT FUND AND PROFIT SHARING PLAN

The Company maintains the Bel Fuse Inc. Employees' Savings Plan, a defined contribution plan that is intended to meet the applicable requirements for tax-qualification under sections 401(a) and (k) of the Internal Revenue Code of 1986, as amended (the "Code"). The expense for the three months ended September 30, 2017 and 2016 amounted to $0.3 million in both periods. The expense for the nine months ended September 30, 2017 and 2016 amounted to $0.9 million and $0.8 million, respectively. As of September 30, 2017, the plan owned 46,504 and 144,362 shares of Bel Fuse Inc. Class A and Class B common stock, respectively. Effective January 1, 2017, the Company's matching contribution will be made in the form of Bel Fuse Inc. Class A common stock. During 2016, the employer match was made in cash.

The Company's subsidiaries in Asia have a retirement fund covering substantially all of their Hong Kong based full-time employees. The expense for the three months ended September 30, 2017 and 2016 amounted to $0.1 million in both periods. The expense for the nine months ended September 30, 2017 and 2016 amounted to $0.3 million and $0.2 million, respectively. As of September 30, 2017, the plan owned 3,323 and 17,342 shares of Bel Fuse Inc. Class A and Class B common stock, respectively.

The Company maintains a SERP, which is designed to provide a limited group of key management and other key employees of the Company with supplemental retirement and death benefits. As discussed in Note 3 above, the Company has investments in a rabbi trust which are intended to fund the obligations of the SERP. The SERP expense for the periods and amounts presented below is allocated between cost of sales and selling, general and administrative expense in the condensed consolidated statements of operations based upon the classification of plan participants.

The components of SERP expense are as follows:

	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2017		2016		2017		2016
Service cost	$	175	$	148	$	525	$	445
Interest cost		168		165		505		494
Net amortization		94		98		281		293
Net periodic benefit cost	$	437	$	411	$	1,311	$	1,232

The following amounts are recognized net of tax in accumulated other comprehensive loss:

	September 30,		December 31,
	2017		2016
Prior service cost	$	996	$	1,172
Net loss		2,865		2,970
	$	3,861	$	4,142

ACCUMULATED OTHER COMPREHENSIVE LOSS

9 Months Ended

Sep. 30, 2017

ACCUMULATED OTHER COMPREHENSIVE LOSS [Abstract]

ACCUMULATED OTHER COMPREHENSIVE LOSS

10. ACCUMULATED OTHER COMPREHENSIVE LOSS

The components of accumulated other comprehensive loss at September 30, 2017 and December 31, 2016 are summarized below:

	September 30,			December 31,
	2017			2016

Foreign currency translation adjustment, net of taxes of ($699) at
September 30, 2017 and ($984) at December 31, 2016	$	(17,929	)	$	(28,976	)
Unrealized holding gains on available-for-sale securities, net of taxes of
$71 at September 30, 2017 and $263 at December 31, 2016		124			424
Unfunded SERP liability, net of taxes of ($1,300) at September 30, 2017
and ($1,398) at December 31, 2016		(2,561	)		(2,745	)

Accumulated other comprehensive loss	$	(20,366	)	$	(31,297	)

Changes in accumulated other comprehensive loss by component during the nine months ended September 30, 2017 are as follows. All amounts are net of tax.

				Unrealized Holding
	Foreign Currency			Gains on
	Translation			Available-for-			Unfunded
	Adjustment			Sale Securities			SERP Liability				Total

Balance at January 1, 2017	$	(28,976	)	$	424		$	(2,745	)		$	(31,297	)
Other comprehensive income before reclassifications		11,047			(300	)		1				10,748
Amount reclassified from accumulated other
comprehensive loss		-			-			183		(a)		183
Net current period other comprehensive income		11,047			(300	)		184				10,931

Balance at September 30, 2017	$	(17,929	)	$	124		$	(2,561	)		$	(20,366	)

(a) This reclassification relates to the amortization of prior service costs and gains/losses associated with the Company's SERP plan.
This expense is allocated between cost of sales and selling, general and administrative expense based upon the employment
classification of the plan participants.

COMMITMENTS AND CONTINGENCIES	9 Months Ended
COMMITMENTS AND CONTINGENCIES	Sep. 30, 2017
COMMITMENTS AND CONTINGENCIES [Abstract]
COMMITMENTS AND CONTINGENCIES	11. COMMITMENTS AND CONTINGENCIES Legal Proceedings The Company is party to a number of legal actions and claims, none of which individually or in the aggregate, in the opinion of management, are expected to have a material adverse effect on the Company's consolidated results of operations or financial position. In connection with the acquisition of Power Solutions, there is an ongoing claim by the Arezzo Revenue Agency in Italy concerning certain tax matters related to what was then Power-One Asia Pacific Electronics Shenzhen Co. Ltd. (now Bel Power Solutions Asia Pacific Electronics Shenzhen Co. Ltd, or "BPS China") for the years 2004 to 2006. In September 2012, the Tax Court of Arezzo ruled in favor of BPS China and cancelled the claim. In February 2013, the Arezzo Revenue Agency filed an appeal of the Tax Court's ruling. The hearing of the appeal was held on October 2, 2014. On October 13, 2014, BPS China was informed of the Regional Tax Commission of Florence ruling which was in favor of the Arezzo Revenue Agency and against BPS China. An appeal was filed on July 18, 2015 before the Regional Tax Commission of Florence and rejected. On December 5, 2016, the Arezzo Revenue Agency filed an appeal with the Supreme Court and BPS China filed a counter-appeal on January 4, 2017. The Supreme Court has yet to render its judgment. The estimated liability related to this matter is approximately $12.0 million and has been included as a liability for uncertain tax positions on the accompanying consolidated balance sheets. As Bel is fully indemnified in this matter per the terms of the stock purchase agreement with ABB, a corresponding other asset for indemnification is also included in other assets on the accompanying condensed consolidated balance sheets at September 30, 2017 and December 31, 2016. In 2015, the Company was provided notice of a potential patent infringement claim by Setec Netzwerke AG ("Setec"), a German company, for the alleged infringement of their patent EP 306 934 B1. Setec subsequently filed a lawsuit against the Company and three of its subsidiaries in Dusseldorf, Germany on January 29, 2016 for patent infringement. The Company filed its defense to Setec's complaint and a nullity lawsuit against Setec's patent on August 31, 2016. The Court hearing on infringement took place on March 23, 2017. Upon hearing argument from both parties, the Court issued a decision on April 6, 2017 staying the infringement case pending resolution of the nullity lawsuit. The nullity lawsuit is currently pending before the Patent Court in Munich, Germany. The Company does not have enough information at this time in order to make any further conclusions or assessments as to infringement or any potential damages. The Company is not a party to any other legal proceeding, the adverse outcome of which is likely to have a material adverse effect on the Company's consolidated financial condition or results of operations.

SEGMENTS

9 Months Ended

Sep. 30, 2017

SEGMENTS [Abstract]

SEGMENTS

12. SEGMENTS

The Company operates in one industry with three reportable operating segments, which are geographic in nature. The segments consist of North America, Asia and Europe. The primary criteria by which financial performance is evaluated and resources are allocated are net sales and income from operations. The following is a summary of key financial data:

	Three Months Ended						Nine Months Ended
	September 30,						September 30,
	2017			2016			2017			2016
Net Sales to External Customers:
North America	$	59,537		$	63,305		$	184,873		$	196,955
Asia		45,919			47,188			127,801			126,673
Europe		20,930			18,316			58,997			57,986
	$	126,386		$	128,809		$	371,671		$	381,614

Net Sales:
North America	$	62,348		$	66,503		$	193,473		$	206,232
Asia		66,534			71,334			193,364			197,952
Europe		23,633			21,417			67,434			67,222
Less intercompany net sales		(26,129	)		(30,445	)		(82,600	)		(89,792	)
	$	126,386		$	128,809		$	371,671		$	381,614

Income (Loss) from Operations:
North America	$	104		$	693		$	1,781		$	(41,103	)
Asia		5,408			8,332			11,759			(25,026	)
Europe		1,020			284			2,090			(18,006	)
	$	6,532		$	9,309		$	15,630		$	(84,135	)

Net Sales – Segment net sales are attributed to individual segments based on the geographic source of the billing for such customer sales. Intercompany sales include finished products manufactured in foreign countries which are then transferred to the United States and Europe for sale; finished goods manufactured in the United States which are transferred to Europe and Asia for sale; and semi-finished components manufactured in the United States which are sold to Asia for further processing.

Income from operations represents net sales less operating costs and expenses and does not include any amounts related to intercompany transactions.

The following items are included in the segment data presented above:

Impairment Charges – The Company recorded a $106.0 million non-cash impairment charge related to its goodwill and trademarks during the first half of 2016. Of this charge, $44.0 million was recorded in the Company's North America operating segment, $41.7 million was recorded in its Asia operating segment and $20.3 million was recorded in its Europe operating segment.

RELATED PARTY TRANSACTIONS	9 Months Ended
RELATED PARTY TRANSACTIONS	Sep. 30, 2017
RELATED PARTY TRANSACTIONS [Abstract]
RELATED PARTY TRANSACTIONS	13. RELATED PARTY TRANSACTIONS In connection with its acquisition of Power Solutions, the Company acquired a 49% interest in a joint venture in the People's Republic of China ("PRC"). The joint venture may purchase raw components and other goods from the Company and may sell finished goods to the Company as well as to other third parties. The Company did not purchase any inventory from the joint venture during the three or nine months ended September 30, 2017 or 2016. At September 30, 2017, the Company owed the joint venture approximately $0.5 million, which is included in accounts payable on the accompanying condensed consolidated balance sheet. Subsequent to September 30, 2017, the Company divested its 49% interest in the joint venture in exchange for an extinguishment of the accounts payable balance of $0.5 million. As the interest in the joint venture had a carrying value of zero, a $0.5 million gain was recorded within cost of sales during the third quarter of 2017 related to this divestiture.

BASIS OF PRESENTATION AND ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2017
BASIS OF PRESENTATION AND ACCOUNTING POLICIES [Abstract]
Recently Adopted Accounting Standards	Recently Adopted Accounting Standards In March 2016, the FASB issued ASU 2016-09, Compensation – Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting, to simplify the accounting for share-based payment transactions including the income tax consequences, classification of awards as either equity or liabilities and classification on the statements of cash flows. Under the new guidance, all excess tax benefits and tax deficiencies (including tax benefits of dividends on share-based payment awards) should be recognized as income tax expense or benefit on the statements of operations. Under current GAAP, excess tax benefits are recognized in additional paid-in capital while tax deficiencies are recognized either as an offset to accumulated excess tax benefits, if any, or on the statements of operations. The Company adopted this guidance effective January 1, 2017. Certain provisions required retrospective/modified retrospective transition while others were applied prospectively. In accordance with this guidance, the Company reclassified $1.7 million of cumulative excess tax benefits from additional paid-in capital to retained earnings within the equity section of the condensed consolidated balance sheet as of January 1, 2017. The Company has elected to continue its method of estimating forfeitures in determining its stock-based compensation expense throughout the year. The adoption of this guidance did not have a material impact on the Company's condensed consolidated financial statements. In July 2015, the FASB issued ASU 2015-11, Simplifying the Measurement of Inventory, which requires entities to measure most inventory at the lower of cost and net realizable value, thereby simplifying the current guidance under which an entity must measure inventory at the lower of cost or market. The update is effective for fiscal years beginning after December 15, 2016, and interim periods therein. We adopted this guidance on January 1, 2017. The adoption of this guidance did not have a material impact on the Company's condensed consolidated financial statements. In August 2014, the FASB issued ASU 2014-15, Presentation of Financial Statements – Going Concern (Subtopic - 205-40) ("ASU 2014-15"). This ASU requires management to evaluate whether it is probable that known conditions or events, considered in the aggregate, would raise substantial doubt about the entity's ability to continue as a going concern within one year after the date that the financial statements are issued. If such conditions or events are identified, the standard requires management's mitigation plans to alleviate the doubt or a statement of the substantial doubt about the entity's ability to continue as a going concern to be disclosed in the financial statements. The amendments in ASU 2014-15 are effective for fiscal years, and interim periods within those years, beginning after December 15, 2016. We adopted this amendment on December 31, 2016. The adoption of ASU 2014-15 did not have a material impact on the financial statements. Accounting Standards Issued But Not Yet Adopted In October 2016, the FASB issued ASU 2016-16, Income Taxes (Topic 740): Intra-Entity Transfers of Assets Other Than Inventory. Current U.S. GAAP prohibits the recognition of current and deferred income taxes for intra-entity asset transfer until the asset has been sold to an outside party. The new guidance eliminates the exception and requires an entity to recognize the income tax consequences of an intra-entity transfer of an asset other than inventory when the transfer occurs. This accounting guidance is effective for annual reporting periods beginning after December 15, 2017, including interim reporting periods within those annual reporting periods, and should be applied on a modified retrospective basis through a cumulative-effect adjustment directly to retained earnings as of the beginning of the period of adoption. This guidance is not expected to have a material impact on our condensed consolidated financial statements. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842), to provide a new comprehensive model for lease accounting. Under this guidance, lessees and lessors should apply a "right-of-use" model in accounting for all leases (including subleases) and eliminate the concept of operating leases and off-balance sheet leases. Recognition, measurement and presentation of expenses will depend on classification as a finance or operating lease. Similar modifications have been made to lessor accounting in-line with revenue recognition guidance. This guidance is effective for annual periods and interim periods within those annual periods beginning after December 15, 2018. The amendments also require certain quantitative and qualitative disclosures about leasing arrangements. Early adoption is permitted. The updated guidance requires a modified retrospective adoption. We are currently in the process of evaluating this new standard update. In January 2016, the FASB issued ASU 2016-01, Financial Instruments-Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities. This guidance primarily affects the accounting for equity investments, financial liabilities under the fair value option, and the presentation and disclosure requirements for financial instruments. Under the new guidance, entities will be required to measure certain equity investments at fair value and recognize any changes in fair value in net earnings, unless the investments qualify for the new practicability exception. The new standard is effective for fiscal years, including interim periods within those fiscal years, beginning after December 15, 2017. We are currently evaluating the impact of adopting this new standard. In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) ("ASU 2014-09"), which amends the existing accounting standards for revenue recognition. ASU 2014-09 is based on principles that govern the recognition of revenue at an amount an entity expects to be entitled when products are transferred to customers. Subsequently, the FASB issued several other updates related to revenue recognition (collectively with ASU 2014-09, the "new revenue standards"). The Company is still in the process of evaluating the financial statement impacts of the new revenue standards. While we have not yet quantified the related impacts, we have completed our initial assessment and anticipate changes with respect to the timing of revenue recognition for certain custom products that have no alternative use for which the Company is entitled to payment as production progresses, as well as the timing of revenue recognition in arrangements for which the customer takes the Company's products from a facility holding consignment inventory. The Company may also see a change related to estimation of variable consideration, among other areas. The Company is also in the process of reviewing its current systems, internal controls and processes, and evaluating any necessary changes to support the implementation of the new revenue standards, which we expect to implement by the end of 2017. The new revenue standards become effective for the Company in the first quarter of fiscal year 2018. We have elected to use the modified retrospective approach to adopting the new revenue standards where we recognize the cumulative effect of initially applying the new revenue standards as an adjustment to the opening balance of retained earnings. In preparation for adoption of the new guidance, we have reviewed representative samples of contracts and other forms of agreements with customers globally and have evaluated the provisions under the five-step model specified by the new revenue standards. In addition, we continue to monitor additional interpretive guidance related to the new revenue standards as it becomes available, as well as comparing our conclusions on specific interpretative issues to other peers in our industry, to the extent that such information is available. In January 2017, the FASB issued ASU 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business ("ASU 2017-01"), to clarify the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. The definition of a business affects many areas of accounting including acquisitions, disposals, goodwill and consolidation. ASU 2017-01 provides a framework that gives entities a basis for making reasonable judgments about whether a transaction involves an asset or a business. The Company is required to adopt ASU 2017-01 for periods beginning after December 15, 2017, including interim periods, and the guidance is to be applied on a prospective basis. Early application is permitted for transactions for which the acquisition date occurs before the issuance date or effective date of the amendments, only when the transaction has not been reported in financial statements that have been issued. In January 2017, the FASB issued ASU 2017-04, Intangibles-Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment ("ASU 2017-04"). ASU 2017-04 simplifies how an entity is required to test goodwill for impairment by eliminating Step 2 from the goodwill impairment test. Early adoption is permitted for interim and annual goodwill impairment tests performed on testing dates after January 1, 2017. The Company is required to adopt ASU 2017-04 for its annual or any interim goodwill impairment tests for annual periods beginning after December 15, 2019, and the guidance is to be applied on a prospective basis. In March 2017, the FASB issued ASU 2017-07, Compensation – Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost ("ASU 2017-07"). This guidance requires that an employer disaggregate the service cost component from the other components of net benefit cost. ASU 2017-07 also provides explicit guidance on how to present the service cost component and the other components of net benefit cost in the income statement and allow only the service cost component of net benefit cost to be eligible for capitalization. This guidance is effective for periods beginning after December 15, 2017, including interim periods. Certain of the provisions within this guidance will be applied on a retrospective basis, while other aspects will be applied on a prospective basis, in accordance with ASU 2017-07. In May 2017, the FASB issued ASU 2017-09, Compensation – Stock Compensation (Topic 718): Scope of Modification Accounting ("ASU 2017-09"). This update provides guidance about which changes to the terms or conditions of a share-based payment require an entity to apply modification accounting in Topic 718. This guidance is effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2017. Early adoption is permitted. The amendments in this update will be applied prospectively to any awards modified on or after the adoption date.

EARNINGS (LOSS) PER SHARE (Tables)

9 Months Ended

Sep. 30, 2017

EARNINGS (LOSS) PER SHARE [Abstract]

Schedule of earnings and weighted average shares outstanding used in the computation of basic and diluted earnings (loss) per share

The following table sets forth the calculation of basic and diluted net earnings (loss) per common share under the two-class method for the three and nine months ended September 30, 2017 and 2016:

	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2017		2016		2017		2016

Numerator:
Net earnings (loss)	$	5,024	$	9,710	$	8,890	$	(68,211	)
Less dividends declared:
Class A		131		131		392		392
Class B		691		683		2,079		2,044
Undistributed earnings (loss)	$	4,202	$	8,896	$	6,419	$	(70,647	)

Undistributed earnings (loss) allocation - basic and diluted:
Class A undistributed earnings (loss)	$	729	$	1,557	$	1,115	$	(12,400	)
Class B undistributed earnings (loss)		3,473		7,339		5,304		(58,247	)
Total undistributed earnings (loss)	$	4,202	$	8,896	$	6,419	$	(70,647	)

Net earnings (loss) allocation - basic and diluted:
Class A net earnings (loss)	$	860	$	1,688	$	1,507	$	(12,008	)
Class B net earnings (loss)		4,164		8,022		7,383		(56,203	)
Net earnings (loss)	$	5,024	$	9,710	$	8,890	$	(68,211	)

Denominator:
Weighted-average shares outstanding:
Class A - basic and diluted		2,175		2,175		2,175		2,175
Class B - basic and diluted		9,864		9,760		9,856		9,730

Net earnings (loss) per share:
Class A - basic and diluted	$	0.40	$	0.78	$	0.69	$	(5.52	)
Class B - basic and diluted	$	0.42	$	0.82	$	0.75	$	(5.78	)

INVENTORIES (Tables)

9 Months Ended

Sep. 30, 2017

INVENTORIES [Abstract]

Components of inventories

The components of inventories are as follows:

	September 30,		December 31,
	2017		2016
Raw materials	$	43,008	$	43,376
Work in progress		19,356		18,008
Finished goods		42,158		37,487
Inventories	$	104,522	$	98,871

PROPERTY, PLANT AND EQUIPMENT (Tables)

9 Months Ended

Sep. 30, 2017

PROPERTY, PLANT AND EQUIPMENT [Abstract]

Property, plant and equipment

Property, plant and equipment consist of the following:

	September 30,			December 31,
	2017			2016
Land	$	2,256		$	2,234
Buildings and improvements		30,867			30,061
Machinery and equipment		117,523			113,780
Construction in progress		1,593			3,029
		152,239			149,104
Accumulated depreciation		(108,575	)		(100,349	)
Property, plant and equipment, net	$	43,664		$	48,755

ACCRUED EXPENSES (Tables)

9 Months Ended

Sep. 30, 2017

ACCRUED EXPENSES [Abstract]

Accrued expenses

Accrued expenses consist of the following:

	September 30,		December 31,
	2017		2016
Sales commissions	$	2,404	$	2,066
Subcontracting labor		1,437		1,370
Salaries, bonuses and related benefits		16,522		17,587
Warranty accrual		2,043		2,718
Other		7,410		7,808
	$	29,816	$	31,549

Schedule of warranty accrual account for the period from the acquisition date

A tabular presentation of the activity within the warranty accrual account for the nine months ended September 30, 2017 and 2016 is presented below:

	Nine Months Ended September 30,
	2017			2016
Balance, January 1	$	2,718		$	3,659
Charges and costs accrued		211			142
Adjustments related to pre-existing warranties
(including changes in estimates)		(779	)		(981	)
Less repair costs incurred		(173	)		(433	)
Currency translation		66			(18	)
Balance, September 30	$	2,043		$	2,369

RETIREMENT FUND AND PROFIT SHARING PLAN (Tables)

9 Months Ended

Sep. 30, 2017

RETIREMENT FUND AND PROFIT SHARING PLAN [Abstract]

Components of SERP expense

The components of SERP expense are as follows:

	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2017		2016		2017		2016
Service cost	$	175	$	148	$	525	$	445
Interest cost		168		165		505		494
Net amortization		94		98		281		293
Net periodic benefit cost	$	437	$	411	$	1,311	$	1,232

Gross amounts recognized in accumulated other comprehensive loss, net of tax

The following amounts are recognized net of tax in accumulated other comprehensive loss:

	September 30,		December 31,
	2017		2016
Prior service cost	$	996	$	1,172
Net loss		2,865		2,970
	$	3,861	$	4,142

ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)

9 Months Ended

Sep. 30, 2017

ACCUMULATED OTHER COMPREHENSIVE LOSS [Abstract]

Components of accumulated other comprehensive loss

The components of accumulated other comprehensive loss at September 30, 2017 and December 31, 2016 are summarized below:

	September 30,			December 31,
	2017			2016

Foreign currency translation adjustment, net of taxes of ($699) at
September 30, 2017 and ($984) at December 31, 2016	$	(17,929	)	$	(28,976	)
Unrealized holding gains on available-for-sale securities, net of taxes of
$71 at September 30, 2017 and $263 at December 31, 2016		124			424
Unfunded SERP liability, net of taxes of ($1,300) at September 30, 2017
and ($1,398) at December 31, 2016		(2,561	)		(2,745	)

Accumulated other comprehensive loss	$	(20,366	)	$	(31,297	)

Changes in accumulated other comprehensive loss by component

Changes in accumulated other comprehensive loss by component during the nine months ended September 30, 2017 are as follows. All amounts are net of tax.

				Unrealized Holding
	Foreign Currency			Gains on
	Translation			Available-for-			Unfunded
	Adjustment			Sale Securities			SERP Liability				Total

Balance at January 1, 2017	$	(28,976	)	$	424		$	(2,745	)		$	(31,297	)
Other comprehensive income before reclassifications		11,047			(300	)		1				10,748
Amount reclassified from accumulated other
comprehensive loss		-			-			183		(a)		183
Net current period other comprehensive income		11,047			(300	)		184				10,931

Balance at September 30, 2017	$	(17,929	)	$	124		$	(2,561	)		$	(20,366	)

(a) This reclassification relates to the amortization of prior service costs and gains/losses associated with the Company's SERP plan.
This expense is allocated between cost of sales and selling, general and administrative expense based upon the employment
classification of the plan participants.

SEGMENTS (Tables)

9 Months Ended

Sep. 30, 2017

SEGMENTS [Abstract]

Key financial data

The following is a summary of key financial data:

	Three Months Ended						Nine Months Ended
	September 30,						September 30,
	2017			2016			2017			2016
Net Sales to External Customers:
North America	$	59,537		$	63,305		$	184,873		$	196,955
Asia		45,919			47,188			127,801			126,673
Europe		20,930			18,316			58,997			57,986
	$	126,386		$	128,809		$	371,671		$	381,614

Net Sales:
North America	$	62,348		$	66,503		$	193,473		$	206,232
Asia		66,534			71,334			193,364			197,952
Europe		23,633			21,417			67,434			67,222
Less intercompany net sales		(26,129	)		(30,445	)		(82,600	)		(89,792	)
	$	126,386		$	128,809		$	371,671		$	381,614

Income (Loss) from Operations:
North America	$	104		$	693		$	1,781		$	(41,103	)
Asia		5,408			8,332			11,759			(25,026	)
Europe		1,020			284			2,090			(18,006	)
	$	6,532		$	9,309		$	15,630		$	(84,135	)

BASIS OF PRESENTATION AND ACCOUNTING POLICIES (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
	Jan. 01, 2017	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Income tax benefits		$ 60	$ (1,696)	$ 2,329	$ (20,701)
ASU 2016-09 [Member] \| Additional Paid-in Capital [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Income tax benefits	$ 1,700
ASU 2016-09 [Member] \| Retained Earnings [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Income tax benefits	$ (1,700)

EARNINGS (LOSS) PER SHARE (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Numerator [Abstract]
Net earnings (loss)	$ 5,024	$ 9,710	$ 8,890	$ (68,211)
Undistributed earnings (loss)	4,202	8,896	6,419	(70,647)
Class A [Member]
Numerator [Abstract]
Net earnings (loss)	860	1,688	1,507	(12,008)
Less dividends declared	131	131	392	392
Undistributed earnings (loss)	$ 729	$ 1,557	$ 1,115	$ (12,400)
Weighted-average shares outstanding [Abstract]
Basic and diluted (in shares)	2,175	2,175	2,175	2,175
Net earnings (loss) per share [Abstract]
Basic and diluted (in dollars per share)	$ 0.40	$ 0.78	$ 0.69	$ (5.52)
Class B [Member]
Numerator [Abstract]
Net earnings (loss)	$ 4,164	$ 8,022	$ 7,383	$ (56,203)
Less dividends declared	691	683	2,079	2,044
Undistributed earnings (loss)	$ 3,473	$ 7,339	$ 5,304	$ (58,247)
Weighted-average shares outstanding [Abstract]
Basic and diluted (in shares)	9,864	9,760	9,856	9,730
Net earnings (loss) per share [Abstract]
Basic and diluted (in dollars per share)	$ 0.42	$ 0.82	$ 0.75	$ (5.78)

FAIR VALUE MEASUREMENTS (Details) - USD ($) $ in Millions	6 Months Ended	9 Months Ended	12 Months Ended
FAIR VALUE MEASUREMENTS (Details) - USD ($) $ in Millions	Jun. 30, 2016	Sep. 30, 2017	Dec. 31, 2016	Sep. 30, 2016
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Transfers in (out) between levels		$ 0.0		$ 0.0
Fair value of total debt		122.7	$ 144.3
Carrying amount of long-term debt		121.0	141.2
Impairment charges	$ 106.0
Investments held in Rabbi Trust [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities carrying amount		1.5	1.7
Investments held in Rabbi Trust [Member] \| SERP [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Gross unrealized gains associated with the investment held in the rabbi trust		0.2	0.7
Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Financial assets accounted at fair value		$ 0.0	$ 0.0

INVENTORIES (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Components of inventories [Abstract]
Raw materials	$ 43,008	$ 43,376
Work in progress	19,356	18,008
Finished goods	42,158	37,487
Inventories	$ 104,522	$ 98,871

PROPERTY, PLANT AND EQUIPMENT (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Property, plant and equipment [Abstract]
Property, plant and equipment, gross	$ 152,239		$ 152,239		$ 149,104
Accumulated depreciation	(108,575)		(108,575)		(100,349)
Property, plant and equipment, net	43,664		43,664		48,755
Depreciation expense	3,600	$ 3,700	10,600	$ 11,100
Land [Member]
Property, plant and equipment [Abstract]
Property, plant and equipment, gross	2,256		2,256		2,234
Buildings and Improvements [Member]
Property, plant and equipment [Abstract]
Property, plant and equipment, gross	30,867		30,867		30,061
Machinery and Equipment [Member]
Property, plant and equipment [Abstract]
Property, plant and equipment, gross	117,523		117,523		113,780
Construction in Progress [Member]
Property, plant and equipment [Abstract]
Property, plant and equipment, gross	$ 1,593		$ 1,593		$ 3,029

ACCRUED EXPENSES (Details) - USD ($) $ in Thousands	9 Months Ended
ACCRUED EXPENSES (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
ACCRUED EXPENSES [Abstract]
Sales commissions	$ 2,404		$ 2,066
Subcontracting labor	1,437		1,370
Salaries, bonuses and related benefits	16,522		17,587
Warranty accrual	2,043		2,718
Other	7,410		7,808
Accrued expenses	29,816		$ 31,549
Warranty Accrual Activity Account [Roll Forward]
Beginning balance as of beginning of period	2,718	$ 3,659
Charges and costs accrued	211	142
Adjustments related to pre-existing warranties (including changes in estimates)	(779)	(981)
Less repair costs incurred	(173)	(433)
Currency translation	66	(18)
Ending balance as of end of period	$ 2,043	$ 2,369

DEBT (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
DEBT (Details) - USD ($) $ in Millions	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Line of Credit Facility [Line Items]
Deferred finance cost net	$ 1.6		$ 1.6		$ 2.6
Interest rate on borrowings outstanding	3.25%		3.25%		3.06%
Interest expense incurred	$ 1.5	$ 1.5	$ 4.5	$ 5.2
Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Outstanding borrowings	4.0		4.0		$ 0.0
Available line of credit	50.0		50.0		50.0
Term Loan [Member]
Line of Credit Facility [Line Items]
Outstanding borrowings	$ 118.6		$ 118.6		$ 143.8

- Definition

The carrying value as of the balance sheet date of the current and noncurrent portions of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.

+ References + Details

INCOME TAXES (Details) - USD ($) $ in Millions	3 Months Ended	9 Months Ended		12 Months Ended
INCOME TAXES (Details) - USD ($) $ in Millions	Sep. 30, 2017	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Income Tax Contingency [Line Items]
Liability for uncertain tax positions	$ 30.0	$ 30.0		$ 27.8
Liability for uncertain tax positions - current	2.5	2.5		0.4
Liability for uncertain positions reversed due to lapse in statute of limitations		(0.4)
Liability for uncertain positions expected to be reversed in next fiscal year		2.5
Interest and penalties uncertain tax positions recognized		0.6	$ 0.8
Benefit on reversal of interest and penalties	0.0	0.0	$ 3.1
Accrued interest and penalties uncertain tax positions	2.8	2.8		2.2
Power Solutions [Member]
Income Tax Contingency [Line Items]
Interest and penalties uncertain tax positions recognized		5.0
Interest and penalties uncertain tax positions recognized reversal				$ (2.6)
Annual accrual for liability for uncertain tax positions	$ 0.7	$ 0.7

RETIREMENT FUND AND PROFIT SHARING PLAN (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Employees Savings Plan [Member] \| UNITED STATES
Defined Contribution Plan Disclosure [Line Items]
Compensation expense	$ 300	$ 300	$ 900	$ 800
Employees Savings Plan [Member] \| Class A Common Stock [Member] \| UNITED STATES
Defined Contribution Plan Disclosure [Line Items]
Shares owned by plan (in shares)	46,504		46,504
Employees Savings Plan [Member] \| Class B Common Stock [Member] \| UNITED STATES
Defined Contribution Plan Disclosure [Line Items]
Shares owned by plan (in shares)	144,362		144,362
Retirement Fund [Member] \| HONG KONG
Defined Contribution Plan Disclosure [Line Items]
Compensation expense	$ 100	100	$ 300	200
Retirement Fund [Member] \| Class A Common Stock [Member] \| HONG KONG
Defined Contribution Plan Disclosure [Line Items]
Shares owned by plan (in shares)	3,323		3,323
Retirement Fund [Member] \| Class B Common Stock [Member] \| HONG KONG
Defined Contribution Plan Disclosure [Line Items]
Shares owned by plan (in shares)	17,342		17,342
SERP [Member]
Components of SERP expense [Abstract]
Service cost	$ 175	148	$ 525	445
Interest cost	168	165	505	494
Net amortization	94	98	281	293
Net periodic benefit cost	437	$ 411	1,311	$ 1,232
Amounts recognized in accumulated other comprehensive loss, pretax [Abstract]
Prior service cost	996		996		$ 1,172
Net loss	2,865		2,865		2,970
Total amounts recognized in accumulated other comprehensive loss	$ 3,861		$ 3,861		$ 4,142

ACCUMULATED OTHER COMPREHENSIVE LOSS, Components of Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Accumulated other comprehensive loss [Abstract]
Foreign currency translation adjustment, net of taxes of ($699) at September 30, 2017 and ($984) at December 31, 2016	$ (17,929)	$ (28,976)
Unrealized holding gains on available-for-sale securities, net of taxes of $71 at September 30, 2017 and $263 at December 31, 2016	124	424
Unfunded SERP liability, net of taxes of ($1,300) at September 30, 2017 and ($1,398) at December 31, 2016	(2,561)	(2,745)
Accumulated other comprehensive loss	(20,366)	(31,297)
Accumulated other comprehensive loss, tax [Abstract]
Foreign currency translation adjustment, tax	(699)	(984)
Unrealized holding gains on available-for-sale securities, tax	71	263
Change in unfunded SERP liability, tax	$ (1,300)	$ (1,398)

ACCUMULATED OTHER COMPREHENSIVE LOSS, Changes in Accumulated Other Comprehensive Loss (Details) - USD ($)
$ in Thousands

3 Months Ended

9 Months Ended

Sep. 30, 2017

Sep. 30, 2016

Sep. 30, 2017

Sep. 30, 2016

Changes in Accumulated Other Comprehensive Loss by Component [Roll Forward]

Balance

$ 158,434

Other comprehensive income before reclassifications

10,748

Amount reclassified from accumulated other comprehensive loss

183

Net current period other comprehensive income

$ 3,504

$ (77)

10,931

$ (2,521)

Balance

178,095

Accumulated Other Comprehensive Income (Loss) [Member]

Changes in Accumulated Other Comprehensive Loss by Component [Roll Forward]

Balance

(31,297)

Balance

(20,366)

Foreign Currency Translation Adjustment [Member]

Changes in Accumulated Other Comprehensive Loss by Component [Roll Forward]

Balance

(28,976)

Other comprehensive income before reclassifications

11,047

Amount reclassified from accumulated other comprehensive loss

Net current period other comprehensive income

11,047

Balance

(17,929)

Unrealized Holding Gains on Available-for-Sale Securities [Member]

Changes in Accumulated Other Comprehensive Loss by Component [Roll Forward]

Balance

424

Other comprehensive income before reclassifications

(300)

Amount reclassified from accumulated other comprehensive loss

Net current period other comprehensive income

(300)

Balance

124

Unfunded SERP Liability [Member]

Changes in Accumulated Other Comprehensive Loss by Component [Roll Forward]

Balance

(2,745)

Other comprehensive income before reclassifications

Amount reclassified from accumulated other comprehensive loss

^[1]

183

Net current period other comprehensive income

184

Balance

$ (2,561)

[1]	This reclassification relates to the amortization of prior service costs and gains/losses associated with the Company's SERP plan. This expense is allocated between cost of sales and selling, general and administrative expense based upon the employment classification of the plan participants.

COMMITMENTS AND CONTINGENCIES (Details) $ in Millions	12 Months Ended
COMMITMENTS AND CONTINGENCIES (Details) $ in Millions	Dec. 31, 2015 Subsidiary	Sep. 30, 2017 USD ($)
Arezzo Revenue Agency [Member]
Loss Contingencies [Line Items]
Noncurrent liability and offsetting indemnification asset \| $		$ 12.0
Setec [Member]
Loss Contingencies [Line Items]
Number of subsidiaries named in the lawsuit \| Subsidiary	3

SEGMENTS (Details) $ in Thousands	3 Months Ended		6 Months Ended	9 Months Ended
SEGMENTS (Details) $ in Thousands	Sep. 30, 2017 USD ($)	Sep. 30, 2016 USD ($)	Jun. 30, 2016 USD ($)	Sep. 30, 2017 USD ($) Industry Segment	Sep. 30, 2016 USD ($)
SEGMENTS [Abstract]
Number of industry in which entity operates \| Industry				1
Number of reportable operating segments \| Segment				3
Summary of key financial data [Abstract]
Net sales to external customers	$ 126,386	$ 128,809		$ 371,671	$ 381,614
Net sales	126,386	128,809		371,671	381,614
Income (Loss) from operations	6,532	9,309		15,630	(84,135)
Impairment charges			$ 106,000
Reportable Operating Segments [Member] \| North America [Member]
Summary of key financial data [Abstract]
Net sales to external customers	59,537	63,305		184,873	196,955
Net sales	62,348	66,503		193,473	206,232
Income (Loss) from operations	104	693		1,781	(41,103)
Impairment charges				44,000
Reportable Operating Segments [Member] \| Asia [Member]
Summary of key financial data [Abstract]
Net sales to external customers	45,919	47,188		127,801	126,673
Net sales	66,534	71,334		193,364	197,952
Income (Loss) from operations	5,408	8,332		11,759	(25,026)
Impairment charges				41,700
Reportable Operating Segments [Member] \| Europe [Member]
Summary of key financial data [Abstract]
Net sales to external customers	20,930	18,316		58,997	57,986
Net sales	23,633	21,417		67,434	67,222
Income (Loss) from operations	1,020	284		2,090	(18,006)
Impairment charges				20,300
Intersegment Elimination [Member]
Summary of key financial data [Abstract]
Net sales	$ (26,129)	$ (30,445)		$ (82,600)	$ (89,792)

RELATED PARTY TRANSACTIONS (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Related Party Transactions [Line Items]
Gain from divestiture of business	$ 0.5
Power Solutions [Member]
Related Party Transactions [Line Items]
Minority interest ownership percentage	49.00%		49.00%
People's Republic of China Joint Venture [Member]
Related Party Transactions [Line Items]
Inventory purchase payment from joint venture	$ 0.0	$ 0.0	$ 0.0	$ 0.0
Joint venture liability	$ 0.5		$ 0.5