View Filing Data

Currency translation adjustment-net of tax

$ 1,266

$ (5,356)

$ (23,511)

$ (3,223)

^[1]

(51)

(131)

(4)

Net unrealized gain on derivatives-net of tax

^[2]

(88)

742

(122)

(546)

Other comprehensive income (loss)-net of tax

^[3]

(139)

742

(253)

(550)

Comprehensive income (loss)

1,127

(4,614)

(23,764)

(3,773)

Comprehensive loss attributable to noncontrolling interests

182

151

226

Comprehensive income (loss) attributable to Great Lakes Dredge & Dock Corporation

$ 1,309

$ (4,594)

$ (23,613)

$ (3,547)

[1]	Net of income tax expense of $34 and $0 for the three months ended September 30, 2013 and 2012, respectively, and $85 and $3 for nine months ended September 30, 2013 and 2012, respectively.
[2]	Net of income tax (expense) benefit of $(58) and $493 for the three months ended September 30, 2013 and 2012, respectively, and $(81) and $ (363) for the nine months ended September 30, 2013 and 2012, respectively.
[3]

The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the reporting entity. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, but excludes any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to noncontrolling interests. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the economic entity, including both controlling (parent) and noncontrolling interests. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, including any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

Amount after tax, before reclassification adjustments, resulting from the process of expressing in the reporting currency of the reporting entity those amounts that are denominated or measured in a different currency, and from transactions whose terms are denominated in a currency other than the entity's functional currency.

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-Name Accounting Standards Codification
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 45
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 17
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-Subparagraph c(3)
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Net of tax amount, before reclassification adjustments, of the change in accumulated gain (loss) from derivative instruments designated and qualifying as the effective portion of cash flow hedges. Also includes an entity's share of an equity investee's increase (decrease) in deferred hedging gain (loss).

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-Paragraph 1
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-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5624171-113959

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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 121
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 46
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 24
-Subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-Subparagraph c(3)
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-Name Accounting Standards Codification
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-Paragraph 1A
-Subparagraph (a),(c)
-URI http://asc.fasb.org/extlink&oid=18733093&loc=SL4573702-111684

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-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=18733213&loc=SL4591551-111686

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 29
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-Subparagraph c(1)
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 5
-Subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph A1, A4, A5
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Consolidated Statements Of Comprehensive Income (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Consolidated Statements Of Comprehensive Income [Abstract]
Currency translation adjustment, tax	$ 34	$ 0	$ 85	$ 3
Net unrealized gain on derivatives-net of tax	$ (58)	$ 493	$ (81)	$ (363)

Amount of tax effect, net of reclassification adjustments, on the result from the process of expressing in the reporting currency of the reporting entity those amounts that are denominated or measured in a different currency.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 830
-SubTopic 30
-Section 45
-Paragraph 20
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=6915805&loc=d3e32211-110900

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e640-108580

Reference 3: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 10A
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=20435746&loc=SL7669646-108580

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 25
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 52
-Paragraph 31
-Subparagraph c
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-Subparagraph c(3)
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 23, 24, 25, 26
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Tax effect of the income statement impact of the reclassification adjustment of accumulated gain (loss) from derivative instruments designated and qualifying as the effective portion of cash flow hedges realized in net income. Also includes reclassification adjustments of an entity's share of an equity investee's deferred hedging gain (loss) realized in net income.

BALANCE - value at Dec. 31, 2011

Consolidated Statements Of Equity - USD ($)
$ in Thousands

Common Stock [Member]

Additional Paid-In Capital [Member]

Retained Earnings (Accumulated Deficit) [Member]

Accumulated Other Comprehensive Loss [Member]

Noncontrolling Interests [Member]

Total

$ 6

$ 267,918

$ 24,042

$ 3

$ 568

$ 292,537

BALANCE - shares at Dec. 31, 2011

58,999

Share-based compensation, Value

2,389

Share-based compensation, Shares

145

Vesting of restricted stock units, including impact of shares withheld for taxes, value

(212)

Vesting of restricted stock units, including impact of shares withheld for taxes, shares

Exercise of stock options, Value

200

Exercise of stock options, Shares

Excess income tax benefit from share based compensation

139

Dividends declared and paid

(3,726)

Dividend equivalents paid on restricted stock units

(39)

Other comprehensive loss-net of tax

(2,997)

(226)

(3,223)

(550)

^[1]

BALANCE - value at Sep. 30, 2012

$ 6

270,434

17,280

(547)

209

287,382

BALANCE - shares at Sep. 30, 2012

59,274

Distributions paid to noncontrolling interests

(133)

BALANCE - value at Dec. 31, 2012

$ 6

271,418

2,591

(380)

(210)

273,425

BALANCE - shares at Dec. 31, 2012

59,359

Share-based compensation, Value

2,452

Share-based compensation, Shares

Vesting of restricted stock units, including impact of shares withheld for taxes, value

(305)

Vesting of restricted stock units, including impact of shares withheld for taxes, shares

Exercise of stock options, Value

581

Exercise of stock options, Shares

122

Excess income tax benefit from share based compensation

(133)

Other comprehensive loss-net of tax

(23,360)

(151)

(23,511)

(253)

^[1]

BALANCE - value at Sep. 30, 2013

$ 6

$ 274,279

$ (20,769)

$ (633)

(364)

252,519

BALANCE - shares at Sep. 30, 2013

59,625

Distributions paid to noncontrolling interests

$ (3)

[1]

Condensed Consolidated Statements Of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
OPERATING ACTIVITIES:
Net loss	$ (23,511)	$ (3,223)
Adjustments to reconcile net income to net cash flows used in operating activities:
Depreciation and amortization	35,707	26,637
Equity in earnings of joint ventures	(452)	(153)
Deferred income taxes	(1,742)	1,386
Gain on dispositions of property and equipment	(3,086)	(232)
Impairment of goodwill	21,474
Gain on adjustment of contingent earnout		(240)
Amortization of deferred financing fees	865	957
Unrealized foreign currency loss	99	207
Share-based compensation expense	2,452	2,389
Excess income tax benefit from share based compensation	(133)	(139)
Changes in assets and liabilities:
Accounts receivable	10,162	(9,375)
Contract revenues in excess of billings	(14,063)	(32,245)
Inventories	(4,015)	(10,616)
Prepaid expenses and other current assets	(11,523)	(17,044)
Accounts payable and accrued expenses	(672)	(1,733)
Billings in excess of contract revenues	(6,939)	7,189
Other noncurrent assets and liabilities	(1,889)	(2,177)
Net cash flows provided by (used in) by operating activities	2,734	(38,412)
INVESTING ACTIVITIES:
Purchases of property and equipment	(38,255)	(30,813)
Proceeds from dispositions of property and equipment	4,332	563
Proceeds from vendor performance obligations	13,600
Net cash flows used in investing activities	(20,323)	(30,250)
FINANCING ACTIVITIES:
Deferred financing fees		(2,039)
Distributions paid to minority interests	(3)	(133)
Repayment of long term note payable	(10,547)
Dividends paid		(3,726)
Dividend equivalents paid on restricted stock units		(39)
Taxes paid on settlement of vested share awards	(305)	(212)
Repayments of equipment debt	(42)	(502)
Exercise of stock options	581	200
Excess income tax benefit from share-based compensation	133	139
Borrowings under revolving loans	194,500
Repayments of revolving loans	(149,500)
Net cash flows provided by (used in) financing activities	34,817	(6,312)
Effect of foreign currency exchange rates on cash and cash equivalents	(346)	10
Net increase (decrease) in cash and cash equivalents	16,882	(74,964)
Cash and cash equivalents at beginning of period	24,440	113,288
Cash and cash equivalents at end of period	41,322	38,324
Supplemental Cash Flow Information
Cash paid for interest	19,525	19,051
Cash paid (refunded) for income taxes	431	(4,840)
Non-cash Investing and Financing Activities
Property and equipment purchased but not yet paid	$ 12,432	$ 7,693

Basis Of Presentation	9 Months Ended
Basis Of Presentation	Sep. 30, 2013
Basis Of Presentation [Abstract]
Basis Of Presentation	1. Basis of presentation The unaudited condensed consolidated financial statements and notes herein should be read in conjunction with the audited consolidated financial statements of Great Lakes Dredge & Dock Corporation and Subsidiaries (the “Company” or “Great Lakes”) and the notes thereto, included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2012. The condensed consolidated financial statements included herein have been prepared by the Company without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) have been condensed or omitted pursuant to the SEC’s rules and regulations, although management believes that the disclosures are adequate and make the information presented not misleading. In the opinion of management, all adjustments, which are of a normal and recurring nature (except as otherwise noted), that are necessary to present fairly the Company’s financial position as of September 30, 2013, and its results of operations for the three and nine months ended September 30, 2013 and 2012 and cash flows for the nine months ended September 30, 2013 and 2012 have been included. The components of costs of contract revenues include labor, equipment (including depreciation, maintenance, insurance and long-term rentals), subcontracts, fuel and project overhead. Hourly labor is generally hired on a project-by-project basis. Costs of contract revenues vary significantly depending on the type and location of work performed and assets utilized. Generally, capital projects have the highest margins due to the complexity of the projects, while coastal protection projects have the most volatile margins because they are most often exposed to variability in weather conditions. The Company’s cost structure includes significant annual equipment-related costs, including depreciation, maintenance, insurance and long-term rentals. These costs have averaged approximately 20% to 23% of total costs of contract revenues over the prior three years. During the year, both equipment utilization and the timing of fixed cost expenditures fluctuate significantly. Accordingly, the Company allocates these fixed equipment costs to interim periods in proportion to revenues recognized over the year, to better match revenues and expenses. Specifically, at each interim reporting date the Company compares actual revenues earned to date on its dredging contracts to expected annual revenues and recognizes equipment costs on the same proportionate basis. In the fourth quarter, any over or under allocated equipment costs are recognized such that the expense for the year equals actual equipment costs incurred during the year. The Company operates in four operating segments that, through aggregation, comprise two reportable segments: dredging and demolition. Four operating segments were aggregated into two reportable segments as the segments have similarity in economic margins, services, production processes, customer types, distribution methods and regulatory environment. The Company has determined that the operating segments are the Company’s four reporting units. Due to a decline in the overall financial performance and declining cash flows in the demolition reporting unit, the Company concluded there was a triggering event that required an interim impairment test for the reporting unit in the second quarter of 2013. The Company recorded a goodwill impairment charge of $21,474 at the demolition reporting unit. This impairment of goodwill is discussed in Note 4. The Company performed its most recent annual test of impairment as of July 1, 2013 for the remaining goodwill with no indication of goodwill impairment as of the test date. The Company will perform its next scheduled annual test of goodwill in the third quarter of 2014. The condensed consolidated results of operations and comprehensive income for the interim periods presented herein are not necessarily indicative of the results to be expected for the full year.

The entire disclosure for the organization, consolidation and basis of presentation of financial statements disclosure, and significant accounting policies of the reporting entity. May be provided in more than one note to the financial statements, as long as users are provided with an understanding of (1) the significant judgments and assumptions made by an enterprise in determining whether it must consolidate a VIE and/or disclose information about its involvement with a VIE, (2) the nature of restrictions on a consolidated VIE's assets reported by an enterprise in its statement of financial position, including the carrying amounts of such assets, (3) the nature of, and changes in, the risks associated with an enterprise's involvement with the VIE, and (4) how an enterprise's involvement with the VIE affects the enterprise's financial position, financial performance, and cash flows. Describes procedure if disclosures are provided in more than one note to the financial statements.

Accounts Receivable And Contracts In Progress [Abstract]

Earnings Per Share

9 Months Ended

Sep. 30, 2013

Earnings Per Share [Abstract]

Earnings Per Share

2. Earnings per share

Basic earnings per share is computed by dividing net income attributable to common stockholders by the weighted-average number of common shares outstanding during the reporting period. Diluted earnings per share is computed similar to basic earnings per share except that it reflects the potential dilution that could occur if dilutive securities or other obligations to issue common stock were exercised or converted into common stock. For the nine months ended September 30, 2013, the dilutive effect of 556 thousand shares of stock options and restricted stock units were excluded from the diluted weighted-average common shares outstanding as the Company incurred a loss during this period. For the three and nine months ended September 30, 2012, the dilutive effect of 462 thousand and 413 thousand shares of stock options and restricted stock units were excluded from the diluted weighted-average common shares outstanding, respectively, as the Company incurred a loss during these periods. The impact of these shares would have been antidilutive. For the three months ended September 30, 2013, zero options to purchase shares of common stock were excluded from the calculation of diluted earnings per share based on the application of the treasury stock method. The computations for basic and diluted earnings per share from continuing operations are as follows:


	Three Months Ended				Nine Months Ended
(shares in thousands)	September 30,				September 30,
	2013		2012		2013		2012
Net income (loss) attributable to common shareholders of Great Lakes Dredge & Dock Corporation	$	1,448	$	(5,336)	$	(23,360)	$	(2,997)

Weighted-average common shares outstanding — basic		59,526		59,253		59,444		59,154
Effect of stock options and restricted stock units		556		-		-		-

Weighted-average common shares outstanding — diluted		60,082		59,253		59,444		59,154

Earnings (loss) per share — basic	$	0.02	$	(0.09)	$	(0.39)	$	(0.05)
Earnings (loss) per share — diluted	$	0.02	$	(0.09)	$	(0.39)	$	(0.05)

Accounts Receivable And Contracts In Progress

9 Months Ended

Sep. 30, 2013

Accounts Receivables And Contracts In Progress

3. Accounts receivable and contracts in progress

Accounts receivable at September 30, 2013 and December 31, 2012 are as follows:


	September 30,		December 31,
	2013		2012
Completed contracts	$	38,919	$	43,898
Contracts in progress		87,335		91,459
Retainage		24,803		24,419
		151,057		159,776
Allowance for doubtful accounts		(3,470)		(2,050)

Total accounts receivable—net	$	147,587	$	157,726

Current portion of accounts receivable—net	$	143,437	$	149,142
Long-term accounts receivable and retainage		4,150		8,584
Total accounts receivable—net	$	147,587	$	157,726

The components of contracts in progress at September 30, 2013 and December 31, 2012 are as follows:


	September 30,		December 31,
	2013		2012
Costs and earnings in excess of billings:
Costs and earnings for contracts in progress	$	652,752	$	458,750
Amounts billed		(570,411)		(392,860)
Costs and earnings in excess of billings for contracts in progress		82,341		65,890

Costs and earnings in excess of billings for completed contracts		1,418		3,684

Total contract revenues in excess of billings	$	83,759	$	69,574

Billings in excess of costs and earnings:
Amounts billed	$	(171,908)	$	(338,741)
Costs and earnings for contracts in progress		167,567		327,461

Total billings in excess of contract revenues	$	(4,341)	$	(11,280)

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=7512638&loc=d3e5066-111524

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.3,4)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(k))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
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-URI http://asc.fasb.org/extlink&oid=7512638&loc=d3e5074-111524

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 01-6
-Paragraph 13
-Subparagraph d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 3, 4
-Article 5

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 7
-Article 9

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph k
-Article 4

Impairment Of Goodwill

9 Months Ended

Sep. 30, 2013

Impairment Of Goodwill [Abstract]

Impairment Of Goodwill

4. Impairment of goodwill

The Company’s annual goodwill impairment test is conducted in the third quarter of each year and interim evaluations are performed when the Company determines that a triggering event has occurred that would more likely than not reduce the fair value of goodwill below its carrying value. Due to a decline in the overall financial performance and declining cash flows in the demolition reporting unit, the Company concluded there was a triggering event that required an interim impairment test for the reporting unit in the second quarter of 2013.

The Company performed step one of the goodwill impairment test as of June 30, 2013, which compared the fair value of the demolition reporting unit against its carrying amount, including goodwill. In deriving the fair value of the demolition reporting unit, the Company used both a market-based approach and an income-based approach. Under the income approach, the fair value of the reporting unit is based on the present value of estimated future cash flows. Under the market approach, the Company uses the guideline public company method by applying estimated market-based enterprise value multiples to the reporting unit’s estimated revenue and Adjusted EBITDA. Based on the first step analysis, management concluded that the fair value of the demolition reporting unit was less than its carrying value; therefore, the Company performed step two of the goodwill impairment analysis.

Step two of the goodwill impairment analysis measures the impairment charge by allocating the reporting unit’s fair value to all of the assets and liabilities of the reporting unit in a hypothetical analysis that calculates implied fair value of goodwill in the same manner as if the reporting unit was being acquired in a business combination. Any excess of the carrying value of the reporting unit’s goodwill over the implied fair value of the reporting unit’s goodwill is recorded as a loss on impairment of goodwill.

Management determined that the demolition reporting unit’s implied fair value of goodwill was below the carrying value as of June 30, 2013. As a result, the Company recorded an impairment charge of $21,474 in the second quarter of 2013.

The Company finalized its step two evaluation in the third quarter ended September 30, 2013 and determined there was no change to the amount of the impairment charge recorded for the nine months ended September 30, 2013.

The change in the carrying value of goodwill for the nine months ended September 30, 2013 is as follows:



		Dredging Segment		Demolition Segment		Total
Balance — December 31, 2012	$	76,575	$	24,224	$	100,799

Impairment of goodwill		-		(21,474)		(21,474)

Balance — September 30, 2013	$	76,575	$	2,750	$	79,325

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

Fair Value Measurements

9 Months Ended

Sep. 30, 2013

Fair Value Measurements [Abstract]

Fair Value Measurements

5. Fair value measurements

Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. A fair value hierarchy has been established by GAAP that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The accounting guidance describes three levels of inputs that may be used to measure fair value:

Level 1—Quoted prices in active markets for identical assets or liabilities.

Level 2—Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.

Level 3—Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.

The Company utilizes the market approach to measure fair value for its financial assets and liabilities. The market approach uses prices and other relevant information generated by market transactions involving identical or comparable assets or liabilities. At September 30, 2013 and December 31, 2012, the Company held certain derivative contracts that it uses to manage foreign currency risk and commodity price risk. The Company does not hold or issue derivatives for speculative or trading purposes. In addition, other nonfinancial assets and liabilities are measured at fair value in the financial statements on a nonrecurring basis. The fair values of these financial instruments and nonfinancial assets and liabilities measured at the reporting date are summarized as follows:


				Fair Value Measurements at Reporting Date Using
Description	At September 30, 2013		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)

Fuel hedge contracts	$	381	$	-	$	381	$	-


				Fair Value Measurements at Reporting Date Using
Description	At December 31, 2012		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)

Fuel hedge contracts	$	178	$	-	$	178	$	-

Foreign exchange contracts

The Company has exposure to foreign currencies that fluctuate in relation to the U.S. dollar. The Company periodically enters into foreign exchange forward contracts to hedge this risk. At September 30, 2013, the Company had one outstanding contract related to the Australian Dollar. This foreign exchange contract is not accounted for as a hedge.

Fuel hedge contracts

The Company is exposed to certain market risks, primarily commodity price risk as it relates to the diesel fuel purchase requirements, which occur in the normal course of business. The Company enters into heating oil commodity swap contracts to hedge the risk that fluctuations in diesel fuel prices will have an adverse impact on cash flows associated with its domestic dredging contracts. The Company’s goal is to hedge approximately 80% of the fuel requirements for work in backlog.

As of September 30, 2013, the Company was party to various swap arrangements to hedge the price of a portion of its diesel fuel purchase requirements for work in its backlog to be performed through July 2014. As of September 30, 2013, there were 4.2 million gallons remaining on these contracts which represent approximately 80% of the Company’s forecasted fuel purchases through July 2014. Under these swap agreements, the Company will pay fixed prices ranging from $2.88 to $3.26 per gallon.

At each balance sheet date, unrealized gains and losses on fuel hedge contracts are recorded as a component of accumulated other comprehensive income (loss) in the condensed consolidated balance sheets. Gains and losses realized upon settlement of fuel hedge contracts are reclassified from accumulated other comprehensive income (loss) as the fuel is utilized and included in fuel expense, which is a component of costs of contract revenues in the condensed consolidated statements of operations.

At September 30, 2013, the fair value liability of the fuel hedge contracts was estimated to be $381 and is recorded in accrued expenses. At December 31, 2012 the fair value liability of the fuel hedge contracts was estimated to be $178 and is recorded in accrued expenses. The loss reclassified to earnings from changes in fair value of derivatives, net of cash settlements and taxes, for the nine months ended September 30, 2013 was $237. The remaining gains and losses included in accumulated other comprehensive loss at September 30, 2013 will be reclassified into earnings over the next ten months, corresponding to the period during which the hedged fuel is expected to be utilized. The fair values of fuel hedges are corroborated using inputs that are readily observable in public markets; therefore, the Company determines fair value of these fuel hedges using Level 2 inputs.

The fair value of the fuel hedge contracts outstanding as of September 30, 2013 and December 31, 2012 is as follows:


		Fair Value at
		September 30,		December 31,
	Balance Sheet Location	2013		2012
Liability derivatives:
Derivatives designated as hedges
Fuel hedge contracts	Accrued expenses	$	381	$	178

Assets and liabilities measured at fair value on a nonrecurring basis

All other nonfinancial assets and liabilities measured at fair value in the financial statements on a nonrecurring basis are subject to fair value measurements and disclosures. Nonfinancial assets and liabilities included in our condensed consolidated balance sheets and measured on a nonrecurring basis consist of goodwill and long-lived assets, including other acquired intangibles. Goodwill and long-lived assets are measured at fair value to test for and measure impairment, if any, at least annually for goodwill or when necessary for both goodwill and long-lived assets.

The Company estimated the fair value for our goodwill impairment test by using both a market-based approach and an income-based approach. The income approach is dependent on a number of factors, including estimates of future market growth trends, forecasted revenues and expenses based upon historical operating data, appropriate discount rates and other variables. The market approach measures the value of a reporting unit through comparison to comparable companies. Under the market approach, the Company uses the guideline public company method by applying estimated market-based enterprise value multiples to the reporting unit’s estimated revenue and Adjusted EBITDA. The Company analyzed companies that performed similar services or are considered peers.

The Company recorded a goodwill impairment charge of $21,474 at the demolition reporting unit. The fair value of goodwill was determined using quantitative models that contained significant unobservable inputs. See Note 4.


	Fair Value Measurements Using Significant Unobservable Inputs (Level 3)
	2013
Goodwill
Balance at January 1,	$	100,799
Impairment of goodwill		(21,474)
Balance at September 30,	$	79,325

Accumulated other comprehensive loss

Changes in the components of the accumulated balances of other comprehensive income are as follows:


	Three months ended September 30,				Nine months ended September 30,
	2013		2012		2013		2012
Cumulative translation adjustments—net of tax	$	(51)	$	-	$	(131)	$	(4)
Derivatives:
Reclassification of derivative losses (gains) to earnings—net of tax		(53)		(85)		237		(348)
Change in fair value of derivatives—net of tax		(35)		827		(359)		(198)
Net unrealized (gain) loss on derivatives—net of tax		(88)		742		(122)		(546)
Total other comprehensive income (loss)	$	(139)	$	742	$	(253)	$	(550)

Adjustments reclassified from accumulated balances of other comprehensive income to earnings are as follows:


		Three months ended September 30,				Nine months ended September 30,
	Statement of Operations Location	2013		2012		2013		2012
Derivatives:
Fuel hedge contracts	Costs of contract revenues	$	(88)	$	(141)	$	395	$	(579)
	Income tax (provision) benefit		(35)		(56)		158		(231)
		$	(53)	$	(85)	$	237	$	(348)

Other financial instruments

The carrying value of financial instruments included in current assets and current liabilities approximates fair value due to the short-term maturities of these instruments. Based on timing of the cash flows and comparison to current market interest rates, the carrying value of our senior revolving credit agreement approximates fair value. In January 2011, the Company issued $250,000 of 7.375% senior notes due February 1, 2019, which were outstanding at September 30, 2013. The senior notes are senior unsecured obligations of the Company and its subsidiaries that guarantee the senior notes. The fair value of the senior notes was $248,125 at September 30, 2013, which is a Level 1 fair value measurement as the senior notes value was obtained using quoted prices in active markets.

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.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 820
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15B
-Subparagraph a, b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 44A, 44B
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 159
-Paragraph 17-22, 27, 28
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15A
-Subparagraph a-d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15C, 15D
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 32, 33, 34
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 3, 10, 14, 15
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Accrued Expenses

9 Months Ended

Sep. 30, 2013

Accrued Expenses [Abstract]

Accrued Expenses

6. Accrued expenses

Accrued expenses at September 30, 2013 and December 31, 2012 are as follows:


	September 30,		December 31,
	2013		2012

Construction liabilities	$	13,577	$	6,426
Payroll and employee benefits		10,841		9,906
Insurance		9,148		9,070
Interest		3,656		7,837
Income and other taxes		2,259		1,699
Percentage of completion adjustment		1,694		1,552
Other		2,971		2,000
Total accrued expenses	$	44,146	$	38,490

Long-term Debt	9 Months Ended
Long-term Debt	Sep. 30, 2013
Long-Term Debt [Abstract]
Long-Term Debt	7. Long-term debt On June 4, 2012, the Company entered into a senior revolving credit agreement (the “Credit Agreement”) with certain financial institutions from time to time party thereto as lenders, Wells Fargo Bank, National Association, as Administrative Agent, Swingline Lender and an Issuing Lender, Bank of America, N.A., as Syndication Agent and PNC Bank, National Association, BMO Harris Bank N.A. and Fifth Third Bank, as Co-Documentation Agents. The Credit Agreement, which replaced the Company’s former revolving credit agreement, provides for a senior revolving credit facility in an aggregate principal amount of up to $175,000, subfacilities for the issuance of standby letters of credit up to a $125,000 sublimit, multicurrency borrowings up to a $50,000 sublimit and swingline loans up to a $10,000 sublimit. The Credit Agreement also includes an incremental loans feature that will allow the Company to increase the senior revolving credit facility by an aggregate principal amount of up to $50,000. This is subject to lenders providing incremental commitments for such increase, provided that no default or event of default exists, and the Company will be in pro forma compliance with the existing financial covenants both before and after giving effect to the increase, and subject to other standard conditions. The prior credit agreement with Bank of America N.A. was terminated. Depending on the Company’s consolidated leverage ratio (as defined in the Credit Agreement), borrowings under the new revolving credit facility will bear interest at the option of the Company of either a LIBOR rate plus a margin of between 1.50% to 2.50% per annum or a base rate plus a margin of between 0.50% to 1.50% per annum. The credit facility contains affirmative, negative and financial covenants customary for financings of this type. The Credit Agreement also contains customary events of default (including non-payment of principal or interest on any material debt and breaches of covenants) as well as events of default relating to certain actions by the Company’s surety bonding provider. The Credit Agreement requires the Company to maintain a net leverage ratio less than or equal to 4.50 to 1.00 as of the end of each fiscal quarter and a minimum fixed charge coverage ratio of 1.25 to 1.00. At December 31, 2012, the Company’s fixed charge coverage ratio was 1.12x, resulting in an event of default under the Credit Agreement. On March 15, 2013, the Company executed a Waiver and Amendment No. 2 to the Credit Agreement (the “Credit Agreement Waiver and Amendment”) pursuant to which the counterparties thereto agreed, among other things, to waive any default, event of default, or possible event of default, as applicable, related to the Company’s failure to meet the above-described financial covenant in the Credit Agreement. Separately, the Company determined that a perfection trigger event had occurred under the Credit Agreement as of December 31, 2012. As a result, the outstanding obligations under the Credit Agreement, which were previously unsecured, are now secured by liens on certain of the Company’s vessels and all of its domestic accounts receivable, subject to the liens and interests of certain other parties holding first priority perfected liens. Under the original terms of the Credit Agreement, the obligations thereunder that became secured under these circumstances could again become unsecured provided that (i) no event of default has occurred and is continuing and (ii) the Company has maintained for two consecutive quarters, and is projected to maintain for the next two consecutive quarters, a total leverage ratio less than or equal to 3.75 to 1.0. Pursuant to the Credit Agreement Waiver and Amendment, this provision has been amended to add the additional condition that no release of the liens securing the obligations under the Credit Agreement can occur until the Company has delivered to the lenders its audited financial statements with respect to its fiscal year ending December 31, 2013. The obligations of Great Lakes under the Credit Agreement are unconditionally guaranteed, on a joint and several basis, by each existing and subsequently acquired or formed material direct and indirect domestic subsidiary of the Company. During a year, the Company frequently borrows and repays amounts under its revolving credit facility. As of September 30, 2013, the Company had $45,000 of borrowings on the revolver and $71,391 of letters of credit outstanding, resulting in $58,609 of availability under the Credit Agreement. At September 30, 2013, the Company was in compliance with its various covenants under its Credit Agreement. The Company has a $24,000 international letter of credit facility that it uses for the performance and advance payment guarantees on the Company’s foreign contracts. As of September 30, 2013, Great Lakes had no letters of credit outstanding under this facility. At September 30, 2013, the Company also had $250,000 of 7.375% senior notes outstanding, which mature in February 2019.

Share-Based Compensation	9 Months Ended
Share-Based Compensation	Sep. 30, 2013
Share-based Compensation Arrangement by Share-based Payment Award, Additional General Disclosures [Abstract]
Share-based compensation	8. Share-based compensation The Company’s 2007 Long-Term Incentive Plan permits the granting of stock options, stock appreciation rights, restricted stock and restricted stock units to its employees and directors for up to 5.8 million shares of common stock. In May 2013, the Company granted 369 thousand options to purchase shares of common stock and 217 thousand restricted stock units to certain employees pursuant to the plan. In addition, all non-employee directors on the Company’s board of directors are paid a portion of their board-related compensation in stock grants. Compensation cost charged to expense related to share-based compensation arrangements was $1,000 and $2,452, respectively, for the three and nine months ended September 30, 2013 and $675 and $2,389, respectively, for the three and nine months ended September 30, 2012.

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.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
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-Paragraph 1
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 14

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 123R
-Paragraph 64, 65, A240
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 93-6
-Paragraph 53
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Segment Information

9 Months Ended

Sep. 30, 2013

Segment Information [Abstract]

Segment Information

9. Segment information

The Company and its subsidiaries currently operate in two reportable segments: dredging and demolition. The Company’s financial reporting systems present various data for management to run the business, including profit and loss statements prepared according to the segments presented. Management uses operating income to evaluate performance between the two segments. Segment information for the periods presented is provided as follows:


	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2013		2012		2013		2012
Dredging
Contract revenues	$	155,469	$	138,811	$	465,915	$	397,799
Operating income		13,129		1,765		46,698		18,361

Demolition
Contract revenues	$	47,078	$	23,673	$	78,611	$	84,148
Operating loss		(6,886)		(5,504)		(55,251)		(7,971)

Intersegment revenues	$	(3,721)	$	-		(3,990)		(1,449)
Total
Contract revenues	$	198,826	$	162,484	$	540,536	$	480,498
Operating income (loss)		6,243		(3,739)		(8,553)		10,390

Foreign dredging revenue of $32,651 and $104,384 for the three and nine months ended September 30, 2013 and $36,329 and $75,202 for the three and nine months ended September 30, 2012, respectively, was primarily attributable to work done in the Middle East and Brazil as well as for the Wheatstone LNG project in Western Australia.

The majority of the Company’s long-lived assets are marine vessels and related equipment. At any point in time, the Company may employ certain assets outside of the U.S., as needed, to perform work on the Company’s foreign projects.

During the second quarter of 2013, the Company identified certain pending change orders for one demolition project where previously recognized revenue no longer met the Company’s policy for revenue recognition. The Company reversed the recognition of revenue for these pending change orders because of new developments in the second quarter. As a result of these reversals, contract revenues were reduced by $5,568 for the quarter ended June 30, 2013.

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

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-Section 50
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Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 131
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Commitments And Contingencies	9 Months Ended
Commitments And Contingencies	Sep. 30, 2013
Commitments And Contingencies [Abstract]
Commitments And Contingencies	10. Commitments and contingencies Commercial commitments Performance and bid bonds are customarily required for dredging and marine construction projects, as well as some demolition projects. In September 2011, the Company entered into a bonding agreement with Zurich American Insurance Company (“Zurich”) under which the Company can obtain performance, bid and payment bonds. Bid bonds are generally obtained for a percentage of bid value and amounts outstanding typically range from $1,000 to $10,000. At September 30, 2013, the Company had outstanding performance bonds valued at approximately $794,344; however, the revenue value remaining in backlog related to these projects totaled approximately $371,672. Certain foreign projects performed by the Company have warranty periods, typically spanning no more than one to three years beyond project completion, whereby the Company retains responsibility to maintain the project site to certain specifications during the warranty period. Generally, any potential liability of the Company is mitigated by insurance, shared responsibilities with consortium partners, and/or recourse to owner-provided specifications. Legal proceedings and other contingencies As is customary with negotiated contracts and modifications or claims to competitively bid contracts with the federal government, the government has the right to audit the books and records of the Company to ensure compliance with such contracts, modifications, or claims, and the applicable federal laws. The government has the ability to seek a price adjustment based on the results of such audit. Any such audits have not had, and are not expected to have, a material impact on the financial position, operations, or cash flows of the Company. Various legal actions, claims, assessments and other contingencies arising in the ordinary course of business are pending against the Company and certain of its subsidiaries. These matters are subject to many uncertainties, and it is possible that some of these matters could ultimately be decided, resolved, or settled adversely to the Company. Although the Company is subject to various claims and legal actions that arise in the ordinary course of business, except as described below, the Company is not currently a party to any material legal proceedings or environmental claims. The Company records an accrual when it is probable a liability has been incurred and the amount of loss can be reasonably estimated. The Company does not believe any of these proceedings, individually or in the aggregate, would be expected to have a material effect on the Company’s results of operations, cash flows or financial condition. On August 26, 2009, the Company’s subsidiary, NASDI, LLC (“NASDI”), received a letter stating that the Attorney General for the Commonwealth of Massachusetts is investigating alleged violations of the Massachusetts Solid Waste Act. The Company believes that the Massachusetts Attorney General is investigating illegal dumping activities at a dump site NASDI contracted with to have waste materials disposed of between September 2007 and July 2008. Per the Massachusetts Attorney General’s request, NASDI executed a tolling agreement regarding the matter in 2009 and engaged in further discussions with the Massachusetts Attorney General’s office in the second quarter of 2011. Should a claim be brought, NASDI intends to defend itself vigorously. Based on consideration of all of the facts and circumstances now known, the Company does not believe this claim will have a material impact on its business, financial position, results of operations or cash flows. On March 27, 2011, NASDI received a subpoena from a federal grand jury in the District of Massachusetts directing NASDI to furnish certain documents relating to certain projects performed by NASDI since January 2005. The Company conducted an internal investigation into this matter and continues to fully cooperate with the federal grand jury subpoena. Based on the limited information known to the Company, the Company cannot predict the outcome of the investigation, the U.S. Attorney’s views of the issues being investigated, any action the U.S. Attorney may take, or the impact, if any, that this matter may have on the Company’s business, financial position, results of operations or cash flows. On March 19, 2013, the Company and three of its current and former executives were sued in a securities class action in the Northern District of Illinois captioned United Union of Roofers, Waterproofers & Allied Workers Local Union No. 8 v. Great Lakes Dredge & Dock Corporation et al., Case No. 1:13-cv-02115. The lawsuit, which was brought on behalf of all purchasers of the Company’s securities between August 7, 2012 and March 14, 2013, primarily alleges that the defendants made false and misleading statements regarding the recognition of revenue in the demolition segment and with regard to the Company’s internal control over financial reporting. This suit was filed following the Company’s announcement on March 14, 2013 that it would restate its second and third quarter 2012 financial statements. Two additional, similar lawsuits captioned Boozer v. Great Lakes Dredge & Dock Corporation et al., Case No. 1:13-cv-02339, and Connors v. Great Lakes Dredge & Dock Corporation et al., Case No. 1:13-cv-02450, were filed in the Northern District of Illinois on March 28, 2013, and April 2, 2013, respectively. These three actions were consolidated and recaptioned In re Great Lakes Dredge & Dock Corporation, Case No. 1:13-cv-02115, on June 10, 2013. The plaintiffs filed an amended class action complaint on August 9, 2013, which the defendants moved to dismiss on October 8, 2013. The Company denies liability and intends to vigorously defend this action. On March 28, 2013, the Company was named as a nominal defendant, and its directors were named as defendants, in a shareholder derivative action in DuPage County Circuit Court in Illinois captioned Hammoud v. Berger et al., Case No. 2013CH001110. The lawsuit primarily alleges breaches of fiduciary duties related to allegedly false and misleading statements regarding the recognition of revenue in the demolition segment and with regard to the Company’s internal control over financial reporting, which exposed the Company to securities litigation. A second, similar lawsuit captioned The City of Haverhill Retirement System v. Leight et al., Case No. 1:13-cv-02470, was filed in the Northern District of Illinois on April 2, 2013 and was voluntarily dismissed on June 10, 2013. A third, similar lawsuit captioned St. Lucie County Fire District Firefighters Pension Trust Fund v. Leight et al., Case No. 13 CH 15483, was filed in Cook County Circuit Court in Illinois on July 8, 2013, and has since been transferred to DuPage County Circuit Court and consolidated with the Hammoud action. The Hammoud/St. Lucie plaintiffs have leave to file a consolidated amended complaint on December 9, 2013, but the action is otherwise stayed until there is a ruling on the motion to dismiss the securities class action. A fourth, similar lawsuit (that additionally named one current and one former executive as defendants) captioned Griffin v. Berger et al., Case No. 1:13-cv-04907, was filed in the Northern District of Illinois on July 9, 2013. The Griffin action is also stayed pending a ruling on the motion to dismiss the securities class action. In 2012, the Company contracted with a shipyard to perform the functional design drawings, detailed design drawings and follow on construction of a new Articulated Tug & Barge (“ATB”) Trailing Suction Hopper Dredge. In April 2013, the Company terminated the contract with the shipyard for default and the counterparty sent the Company a notice requesting arbitration under the contract on the Company’s termination for default, including but not limited to the Company’s right to draw on letters of credit that had been issued by the shipyard as financial security required in the contract. In May 2013, the Company drew upon the shipyard’s letters of credit related to the contract and received $13,600. As the matter is currently in arbitration, the Company has recorded the receipts from the letters of credit as a long-term liability and intends to use the proceeds to offset current and future costs of the ATB that are a result of the contract default, among other things. The Company cannot be assured of the outcome of the arbitration. The Company intends to pursue its claim for damages resulting from the termination in arbitration. The Company has not accrued any amounts with respect to the above matters as the Company does not believe, based on information currently known to it, that a loss relating to these matters is probable, and an estimate of a range of potential losses relating to these matters cannot reasonably be made. In May 2013, the Company concluded its litigation regarding the dredge New York loss of use claim. In January 2008, the Company filed suit against the M/V Orange Sun and her owners for damages incurred by the Company in connection with the allision in the approach channel to Port Newark, New Jersey. The Company received $13,272 which is included in proceeds from loss of use claim.

The entire disclosure for commitments and contingencies.

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-Name Accounting Standards Codification
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-Subparagraph (SX 210.5-02.25)
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 14
-Paragraph 3
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 5
-Paragraph 9, 10, 11, 12
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Subsidiary Guarantors

9 Months Ended

Sep. 30, 2013

Subsidiary Guarantors [Abstract]

Subsidiary Guarantors

11. Subsidiary guarantors

The Company’s long-term debt at September 30, 2013 includes $250,000 of 7.375% senior notes due February 1, 2019. The Company’s obligations under these senior unsecured notes are guaranteed by the Company’s 100% owned domestic subsidiaries. Such guarantees are full, unconditional and joint and several.

The following supplemental financial information sets forth for the Company’s subsidiary guarantors (on a combined basis), the Company’s non-guarantor subsidiaries (on a combined basis) and Great Lakes Dredge & Dock Corporation, exclusive of its subsidiaries (“GLDD Corporation”):


	(i)	balance sheets as of September 30, 2013 and December 31, 2012;


	(ii)	statements of operations and comprehensive income (loss) for the three and nine months ended September 30, 2013 and 2012; and

(iii)

statements of cash flows for the nine months ended September 30, 2013 and 2012.


GREAT LAKES DREDGE & DOCK CORPORATION AND SUBSIDIARIES
CONDENSED CONSOLIDATING BALANCE SHEET
AS OF SEPTEMBER 30, 2013
(In thousands)

ASSETS	Subsidiary Guarantors		Non-Guarantor Subsidiaries		GLDD Corporation		Eliminations		Consolidated Totals
CURRENT ASSETS:
Cash and cash equivalents	$	38,087	$	3,235	$	-	$	-	$	41,322
Accounts receivable — net		140,176		3,261		-		-		143,437
Receivables from affiliates		105,859		9,840		9,624		(125,323)		-
Contract revenues in excess of billings		80,154		3,956		-		(351)		83,759
Inventories		32,321		-		-		-		32,321
Prepaid expenses and other current assets		39,412		370		17,085		-		56,867
Total current assets		436,009		20,662		26,709		(125,674)		357,706

PROPERTY AND EQUIPMENT—Net		358,328		22		-		-		358,350
GOODWILL AND OTHER INTANGIBLE ASSETS—Net		81,621		63		-		-		81,684
INVENTORIES — Noncurrent		37,812		-		-		-		37,812
INVESTMENTS IN JOINT VENTURES		7,518		-		-		-		7,518
INVESTMENTS IN SUBSIDIARIES		2,762		-		641,597		(644,359)		-
OTHER		7,866		3		5,484		-		13,353
TOTAL	$	931,916	$	20,750	$	673,790	$	(770,033)	$	856,423

LIABILITIES AND EQUITY
CURRENT LIABILITIES:
Accounts payable	$	126,115	$	1,802	$	413	$	-	$	128,330
Payables to affiliates		94,009		16,622		14,574		(125,205)		-
Accrued expenses		39,385		870		3,891		-		44,146
Billings in excess of contract revenues		4,252		558		-		(469)		4,341
Current portion of long term debt		2,509		-		-		-		2,509
Total current liabilities		266,270		19,852		18,878		(125,674)		179,326

7 3/8% SENIOR NOTES		-		-		250,000		-		250,000
REVOLVING CREDIT FACILITY		-		-		45,000		-		45,000
DEFERRED INCOME TAXES		(364)		-		106,845		-		106,481
OTHER		22,549		-		548		-		23,097
Total liabilities		288,455		19,852		421,271		(125,674)		603,904

Total Great Lakes Dredge & Dock Corporation Equity		643,461		898		252,883		(644,359)		252,883
NONCONTROLLING INTERESTS		-		-		(364)		-		(364)
TOTAL EQUITY		643,461		898		252,519		(644,359)		252,519
TOTAL	$	931,916	$	20,750	$	673,790	$	(770,033)	$	856,423


GREAT LAKES DREDGE & DOCK CORPORATION AND SUBSIDIARIES
CONDENSED CONSOLIDATING BALANCE SHEET
AS OF DECEMBER 31, 2012
(In thousands)

ASSETS	Subsidiary Guarantors		Non-Guarantor Subsidiaries		GLDD Corporation		Eliminations		Consolidated Totals
CURRENT ASSETS:
Cash and cash equivalents	$	24,272	$	168	$	-	$	-	$	24,440
Accounts receivable — net		147,610		1,532		-		-		149,142
Receivables from affiliates		102,968		7,680		38,115		(148,763)		-
Contract revenues in excess of billings		69,649		5		-		(80)		69,574
Inventories		28,726		-		-		-		28,726
Prepaid expenses and other current assets		27,147		28		14,633		-		41,808
Total current assets		400,372		9,413		52,748		(148,843)		313,690

PROPERTY AND EQUIPMENT—Net		346,503		37		-		-		346,540
GOODWILL AND OTHER INTANGIBLE ASSETS—Net		103,687		344		-		-		104,031
INVENTORIES — Noncurrent		37,392		-		-		-		37,392
INVESTMENTS IN JOINT VENTURES		7,047		-		-		-		7,047
INVESTMENTS IN SUBSIDIARIES		2,127		-		618,070		(620,197)		-
OTHER		11,350		2		6,343		-		17,695
TOTAL	$	908,478	$	9,796	$	677,161	$	(769,040)	$	826,395

LIABILITIES AND EQUITY
CURRENT LIABILITIES:
Accounts payable	$	122,191	$	891	$	-	$	-	$	123,082
Payables to affiliates		105,303		4,843		38,647		(148,793)		-
Accrued expenses		29,417		677		8,396		-		38,490
Billings in excess of contract revenues		11,207		123		-		(50)		11,280
Current portion of long term debt		13,098		-		-		-		13,098
Total current liabilities		281,216		6,534		47,043		(148,843)		185,950

7 3/8% SENIOR NOTES		-		-		250,000		-		250,000
DEFERRED INCOME TAXES		623		-		106,144		-		106,767
OTHER		9,704		-		549		-		10,253
Total liabilities		291,543		6,534		403,736		(148,843)		552,970

Total Great Lakes Dredge & Dock Corporation Equity		616,935		3,262		273,635		(620,197)		273,635
NONCONTROLLING INTERESTS		-		-		(210)		-		(210)
TOTAL EQUITY		616,935		3,262		273,425		(620,197)		273,425
TOTAL	$	908,478	$	9,796	$	677,161	$	(769,040)	$	826,395


GREAT LAKES DREDGE & DOCK CORPORATION AND SUBSIDIARIES
CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME
FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2013
(In thousands)

	Subsidiary Guarantors		Non-Guarantor Subsidiaries		GLDD Corporation		Eliminations		Consolidated Totals

Contract revenues	$	195,080	$	11,516	$	-	$	(7,770)	$	198,826
Costs of contract revenues		(171,043)		(13,237)		-		7,770		(176,510)
Gross profit		24,037		(1,721)		-		-		22,316

OPERATING EXPENSES:
General and administrative expenses		19,030		189		-		-		19,219
Proceeds from loss of use claim		-		-		-		-		-
Impairment of goodwill		-		-		-		-		-
Gain on sale of assets—net		(3,146)		-		-		-		(3,146)
Operating income (loss)		8,153		(1,910)		-		-		6,243

Interest expense—net		(65)		(71)		(5,406)		-		(5,542)
Equity in earnings of subsidiaries		106		-		7,401		(7,507)		-
Equity in earnings of joint ventures		1,427		-		-		-		1,427
Gain (loss) on foreign currency transactions, net		(187)		9		-		-		(178)

Income (loss) before income taxes		9,434		(1,972)		1,995		(7,507)		1,950

Income tax (provision) benefit		45		-		(729)		-		(684)

Net income (loss)		9,479		(1,972)		1,266		(7,507)		1,266
Net loss attributable to noncontrolling interests		-		-		182		-		182
Net income (loss) attributable to Great Lakes Dredge & Dock Corporation	$	9,479	$	(1,972)	$	1,448	$	(7,507)	$	1,448

Comprehensive income (loss) attributable to Great Lakes Dredge & Dock Corporation	$	9,391	$	(2,023)	$	1,309	$	(7,368)	$	1,309


GREAT LAKES DREDGE & DOCK CORPORATION AND SUBSIDIARIES

CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME
FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2012
(In thousands)

	Subsidiary Guarantors		Non-Guarantor Subsidiaries		GLDD Corporation		Eliminations		Consolidated Totals

Contract revenues	$	161,720	$	2,300	$	-	$	(1,536)	$	162,484
Costs of contract revenues		(153,932)		(2,268)		-		1,536		(154,664)
Gross profit		7,788		32		-		-		7,820

OPERATING EXPENSES:
General and administrative expenses		10,901		192		574		-		11,667
Gain on sale of assets—net		(192)		-		84		-		(108)
Operating income (loss)		(2,921)		(160)		(658)		-		(3,739)

Interest expense—net		(96)		(36)		(4,973)		-		(5,105)
Equity in earnings (loss) of subsidiaries		(37)		-		28		9		-
Equity in loss of joint ventures		177		-		-		-		177
Loss on foreign currency transactions, net		(40)		-		-		-		(40)

Income (loss) before income taxes		(2,917)		(196)		(5,603)		9		(8,707)

Income tax (provision) benefit		3,104		-		247		-		3,351

Net income (loss)		187		(196)		(5,356)		9		(5,356)
Net income attributable to noncontrolling interests		-		-		20		-		20
Net income (loss) attributable to Great Lakes Dredge & Dock Corporation	$	187	$	(196)	$	(5,336)	$	9	$	(5,336)

Comprehensive income (loss) attributable to Great Lakes Dredge & Dock Corporation	$	929	$	(196)	$	(4,594)	$	(733)	$	(4,594)


GREAT LAKES DREDGE & DOCK CORPORATION AND SUBSIDIARIES
CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME
FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2013
(In thousands)

	Subsidiary Guarantors		Non-Guarantor Subsidiaries		GLDD Corporation		Eliminations		Consolidated Totals

Contract revenues	$	527,647	$	25,442	$	-	$	(12,553)	$	540,536
Costs of contract revenues		(472,534)		(27,275)		-		12,553		(487,256)
Gross profit		55,113		(1,833)		-		-		53,280

OPERATING EXPENSES:
General and administrative expenses		56,150		567		-		-		56,717
Proceeds from loss of use claim		(13,272)		-		-		-		(13,272)
Impairment of goodwill		21,224		250		-		-		21,474
Gain on sale of assets—net		(3,086)		-		-		-		(3,086)
Operating loss		(5,903)		(2,650)		-		-		(8,553)

Interest expense—net		(214)		(160)		(16,297)		-		(16,671)
Equity in earnings of subsidiaries		41		-		1,159		(1,200)		-
Equity in earnings of joint ventures		452		-		-		-		452
Loss on foreign currency transactions—net		(55)		(348)		-		-		(403)

Loss before income taxes		(5,679)		(3,158)		(15,138)		(1,200)		(25,175)

Income tax (provision) benefit		10,035		2		(8,373)		-		1,664

Net income (loss)		4,356		(3,156)		(23,511)		(1,200)		(23,511)
Net loss attributable to noncontrolling interests		-		-		151		-		151
Net income (loss) attributable to Great Lakes Dredge & Dock Corporation	$	4,356	$	(3,156)	$	(23,360)	$	(1,200)	$	(23,360)

Comprehensive income (loss) attributable to Great Lakes Dredge & Dock Corporation	$	4,234	$	(3,287)	$	(23,613)	$	(947)	$	(23,613)


GREAT LAKES DREDGE & DOCK CORPORATION AND SUBSIDIARIES

CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME
FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2012
(In thousands)

	Subsidiary Guarantors		Non-Guarantor Subsidiaries		GLDD Corporation		Eliminations		Consolidated Totals

Contract revenues	$	480,206	$	6,350	$	-	$	(6,058)	$	480,498
Costs of contract revenues		(433,172)		(6,836)		-		6,058		(433,950)
Gross profit		47,034		(486)		-		-		46,548

OPERATING EXPENSES:
General and administrative expenses		34,149		540		1,701		-		36,390
(Gain) loss on sale of assets—net		(327)		-		95		-		(232)
Operating income (loss)		13,212		(1,026)		(1,796)		-		10,390

Interest expense—net		(634)		(87)		(15,026)		-		(15,747)
Equity in earnings (loss) of subsidiaries		(639)		-		15,062		(14,423)		-
Equity in loss of joint ventures		153		-		-		-		153
Loss on foreign currency transactions—net		(55)		-		-		-		(55)

Income (loss) before income taxes		12,037		(1,113)		(1,760)		(14,423)		(5,259)

Income tax (provision) benefit		3,499		-		(1,463)		-		2,036

Net income (loss)		15,536		(1,113)		(3,223)		(14,423)		(3,223)
Net loss attributable to noncontrolling interests		-		-		226		-		226
Net income (loss) attributable to Great Lakes Dredge & Dock Corporation	$	15,536	$	(1,113)	$	(2,997)	$	(14,423)	$	(2,997)

Comprehensive income (loss) attributable to Great Lakes Dredge & Dock Corporation	$	14,990	$	(1,117)	$	(3,547)	$	(13,873)	$	(3,547)


GREAT LAKES DREDGE & DOCK CORPORATION AND SUBSIDIARIES
CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS
FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2013
(In thousands)

	Subsidiary Guarantors		Non-Guarantor Subsidiaries		GLDD Corporation		Eliminations		Consolidated Totals

OPERATING ACTIVITIES:
Net cash flows provided by (used in) operating activities	$	39,489	$	(7,213)	$	(29,542)	$	-	$	2,734

INVESTING ACTIVITIES:
Purchases of property and equipment		(38,255)		-		-		-		(38,255)
Proceeds from dispositions of property and equipment		4,332		-		-		-		4,332
Proceeds from vendor performance obligations		13,600		-		-		-		13,600

Net cash flows used in investing activities		(20,323)		-		-		-		(20,323)

FINANCING ACTIVITIES:
Repayments of long term note payable		-		-		(10,547)		-		(10,547)
Distributions paid to minority interests		-		-		(3)		-		(3)
Taxes paid on settlement of vested share awards		-		-		(305)		-		(305)
Net change in accounts with affiliates		(5,309)		9,700		(4,391)		-		-
Capital contributions		-		926		(926)		-		-
Repayments of equipment debt		(42)		-		-		-		(42)
Exercise of options and purchases from employee stock plans		-		-		581		-		581
Excess income tax benefit from share-based compensation		-		-		133		-		133
Borrowings under revolving loans		-		-		194,500		-		194,500
Repayments of revolving loans		-		-		(149,500)		-		(149,500)

Net cash flows provided by (used in) financing activities		(5,351)		10,626		29,542		-		34,817

Effect of foreign currency exchange rates on cash and cash equivalents		-		(346)		-		-		(346)

Net increase in cash and cash equivalents		13,815		3,067		-		-		16,882

Cash and cash equivalents at beginning of period		24,272		168		-		-		24,440

Cash and cash equivalents at end of period	$	38,087	$	3,235	$	-	$	-	$	41,322


GREAT LAKES DREDGE & DOCK CORPORATION AND SUBSIDIARIES
CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS
FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2012
(In thousands)

	Subsidiary Guarantors		Non-Guarantor Subsidiaries		GLDD Corporation		Eliminations		Consolidated Totals

OPERATING ACTIVITIES:
Net cash flows provided by (used in) operating activities	$	(8,984)	$	57	$	(29,485)	$	-	$	(38,412)

INVESTING ACTIVITIES:
Purchases of property and equipment		(30,813)		-		-		-		(30,813)
Proceeds from dispositions of property and equipment		563		-		-		-		563

Net cash flows used in investing activities		(30,250)		-		-		-		(30,250)

FINANCING ACTIVITIES:
Deferred financing fees		-		-		(2,039)		-		(2,039)
Distributions paid to minority interests						(133)				(133)
Dividends paid		-		-		(3,726)		-		(3,726)
Dividend equivalents paid on restricted stock units		-		-		(39)		-		(39)
Taxes paid on settlement of vested share awards		-		-		(212)				(212)
Net change in accounts with affiliates		(31,092)		(4,203)		35,295		-		-
Repayments of equipment debt		(502)		-		-		-		(502)
Exercise of stock options		-		-		200		-		200
Excess income tax benefit from share-based compensation		-		-		139		-		139

Net cash flows provided by (used in) financing activities		(31,594)		(4,203)		29,485		-		(6,312)

Effect of foreign currency exchange rates on cash and cash equivalents		-		10		-		-		10

Net decrease in cash and cash equivalents		(70,828)		(4,136)		-		-		(74,964)

Cash and cash equivalents at beginning of period		108,985		4,303		-		-		113,288

Cash and cash equivalents at end of period	$	38,157	$	167	$	-	$	-	$	38,324

The entire disclosure for condensed financial information, including the financial position, cash flows, and the results of operations of the registrant (parent company) as of the same dates or for the same periods for which audited consolidated financial statements are being presented. Alternatively, the details of this disclosure can be reported by the specific parent company taxonomy elements, indicating the appropriate date and period contexts in an instance document.

Computations For Basic And Diluted Earnings Per Share

Earnings Per Share (Tables)

9 Months Ended

Sep. 30, 2013

Earnings Per Share [Abstract]


	Three Months Ended				Nine Months Ended
(shares in thousands)	September 30,				September 30,
	2013		2012		2013		2012
Net income (loss) attributable to common shareholders of Great Lakes Dredge & Dock Corporation	$	1,448	$	(5,336)	$	(23,360)	$	(2,997)

Weighted-average common shares outstanding — basic		59,526		59,253		59,444		59,154
Effect of stock options and restricted stock units		556		-		-		-

Weighted-average common shares outstanding — diluted		60,082		59,253		59,444		59,154

Earnings (loss) per share — basic	$	0.02	$	(0.09)	$	(0.39)	$	(0.05)
Earnings (loss) per share — diluted	$	0.02	$	(0.09)	$	(0.39)	$	(0.05)

Accounts Receivable And Contracts In Progress (Tables)

9 Months Ended

Sep. 30, 2013

Accounts Receivable And Contracts In Progress [Abstract]

Schedule Of Accounts Receivable


	September 30,		December 31,
	2013		2012
Completed contracts	$	38,919	$	43,898
Contracts in progress		87,335		91,459
Retainage		24,803		24,419
		151,057		159,776
Allowance for doubtful accounts		(3,470)		(2,050)

Total accounts receivable—net	$	147,587	$	157,726

Current portion of accounts receivable—net	$	143,437	$	149,142
Long-term accounts receivable and retainage		4,150		8,584
Total accounts receivable—net	$	147,587	$	157,726

Components Of Contracts In Progress


	September 30,		December 31,
	2013		2012
Costs and earnings in excess of billings:
Costs and earnings for contracts in progress	$	652,752	$	458,750
Amounts billed		(570,411)		(392,860)
Costs and earnings in excess of billings for contracts in progress		82,341		65,890

Costs and earnings in excess of billings for completed contracts		1,418		3,684

Total contract revenues in excess of billings	$	83,759	$	69,574

Billings in excess of costs and earnings:
Amounts billed	$	(171,908)	$	(338,741)
Costs and earnings for contracts in progress		167,567		327,461

Total billings in excess of contract revenues	$	(4,341)	$	(11,280)

Impairment Of Goodwill (Tables)

9 Months Ended

Sep. 30, 2013

Impairment Of Goodwill [Abstract]

Schedule of Goodwill



		Dredging Segment		Demolition Segment		Total
Balance — December 31, 2012	$	76,575	$	24,224	$	100,799

Impairment of goodwill		-		(21,474)		(21,474)

Balance — September 30, 2013	$	76,575	$	2,750	$	79,325

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis

Fair Value Measurements (Tables)

9 Months Ended

Sep. 30, 2013

Fair Value Measurements [Abstract]


				Fair Value Measurements at Reporting Date Using
Description	At September 30, 2013		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)

Fuel hedge contracts	$	381	$	-	$	381	$	-


				Fair Value Measurements at Reporting Date Using
Description	At December 31, 2012		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)

Fuel hedge contracts	$	178	$	-	$	178	$	-

Schedule Of Fair Value Measurements Balance Sheet Location


		Fair Value at
		September 30,		December 31,
	Balance Sheet Location	2013		2012
Liability derivatives:
Derivatives designated as hedges
Fuel hedge contracts	Accrued expenses	$	381	$	178

Fair Value Measurements, Goodwill, Unobservable Input Reconciliation


	Fair Value Measurements Using Significant Unobservable Inputs (Level 3)
	2013
Goodwill
Balance at January 1,	$	100,799
Impairment of goodwill		(21,474)
Balance at September 30,	$	79,325

Changes In Components Of Accumulated Other Comprehensive Income


	Three months ended September 30,				Nine months ended September 30,
	2013		2012		2013		2012
Cumulative translation adjustments—net of tax	$	(51)	$	-	$	(131)	$	(4)
Derivatives:
Reclassification of derivative losses (gains) to earnings—net of tax		(53)		(85)		237		(348)
Change in fair value of derivatives—net of tax		(35)		827		(359)		(198)
Net unrealized (gain) loss on derivatives—net of tax		(88)		742		(122)		(546)
Total other comprehensive income (loss)	$	(139)	$	742	$	(253)	$	(550)

Adjustments Reclassified From Accumulated Other Comprehensive Income To Earnings


		Three months ended September 30,				Nine months ended September 30,
	Statement of Operations Location	2013		2012		2013		2012
Derivatives:
Fuel hedge contracts	Costs of contract revenues	$	(88)	$	(141)	$	395	$	(579)
	Income tax (provision) benefit		(35)		(56)		158		(231)
		$	(53)	$	(85)	$	237	$	(348)

Tabular disclosure of the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments, assets, and liabilities. Such certain disclosures about the financial instruments, assets, and liabilities include: (1) the fair value of the required items together with their carrying amounts (as appropriate) and (2) the methodology and assumptions used in developing such estimates of fair value.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13476-108611

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19207-110258

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13467-108611

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6447952&loc=d3e13220-108610

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 10
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13433-108611

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 159
-Paragraph 19
-Subparagraph a, b, c(1), d(1)
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 14
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15
-Subparagraph b-d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 159
-Paragraph 18
-Subparagraph c(2), d, e, f
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 32
-Subparagraph a, c(1), c(2), c(3), d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 10
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Segment Reporting By Segment

Accrued Expenses (Tables)

9 Months Ended

Sep. 30, 2013

Accrued Expenses [Abstract]

Accrued Expenses


	September 30,		December 31,
	2013		2012

Construction liabilities	$	13,577	$	6,426
Payroll and employee benefits		10,841		9,906
Insurance		9,148		9,070
Interest		3,656		7,837
Income and other taxes		2,259		1,699
Percentage of completion adjustment		1,694		1,552
Other		2,971		2,000
Total accrued expenses	$	44,146	$	38,490

Segment Information (Tables)

9 Months Ended

Sep. 30, 2013

Segment Information [Abstract]


	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2013		2012		2013		2012
Dredging
Contract revenues	$	155,469	$	138,811	$	465,915	$	397,799
Operating income		13,129		1,765		46,698		18,361

Demolition
Contract revenues	$	47,078	$	23,673	$	78,611	$	84,148
Operating loss		(6,886)		(5,504)		(55,251)		(7,971)

Intersegment revenues	$	(3,721)	$	-		(3,990)		(1,449)
Total
Contract revenues	$	198,826	$	162,484	$	540,536	$	480,498
Operating income (loss)		6,243		(3,739)		(8,553)		10,390

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

Subsidiary Guarantors (Condensed Consolidated Balance Sheets)

Subsidiary Guarantors (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2013

Dec. 31, 2012

Subsidiary Guarantors [Abstract]


GREAT LAKES DREDGE & DOCK CORPORATION AND SUBSIDIARIES
CONDENSED CONSOLIDATING BALANCE SHEET
AS OF SEPTEMBER 30, 2013
(In thousands)

ASSETS	Subsidiary Guarantors		Non-Guarantor Subsidiaries		GLDD Corporation		Eliminations		Consolidated Totals
CURRENT ASSETS:
Cash and cash equivalents	$	38,087	$	3,235	$	-	$	-	$	41,322
Accounts receivable — net		140,176		3,261		-		-		143,437
Receivables from affiliates		105,859		9,840		9,624		(125,323)		-
Contract revenues in excess of billings		80,154		3,956		-		(351)		83,759
Inventories		32,321		-		-		-		32,321
Prepaid expenses and other current assets		39,412		370		17,085		-		56,867
Total current assets		436,009		20,662		26,709		(125,674)		357,706

PROPERTY AND EQUIPMENT—Net		358,328		22		-		-		358,350
GOODWILL AND OTHER INTANGIBLE ASSETS—Net		81,621		63		-		-		81,684
INVENTORIES — Noncurrent		37,812		-		-		-		37,812
INVESTMENTS IN JOINT VENTURES		7,518		-		-		-		7,518
INVESTMENTS IN SUBSIDIARIES		2,762		-		641,597		(644,359)		-
OTHER		7,866		3		5,484		-		13,353
TOTAL	$	931,916	$	20,750	$	673,790	$	(770,033)	$	856,423

LIABILITIES AND EQUITY
CURRENT LIABILITIES:
Accounts payable	$	126,115	$	1,802	$	413	$	-	$	128,330
Payables to affiliates		94,009		16,622		14,574		(125,205)		-
Accrued expenses		39,385		870		3,891		-		44,146
Billings in excess of contract revenues		4,252		558		-		(469)		4,341
Current portion of long term debt		2,509		-		-		-		2,509
Total current liabilities		266,270		19,852		18,878		(125,674)		179,326

7 3/8% SENIOR NOTES		-		-		250,000		-		250,000
REVOLVING CREDIT FACILITY		-		-		45,000		-		45,000
DEFERRED INCOME TAXES		(364)		-		106,845		-		106,481
OTHER		22,549		-		548		-		23,097
Total liabilities		288,455		19,852		421,271		(125,674)		603,904

Total Great Lakes Dredge & Dock Corporation Equity		643,461		898		252,883		(644,359)		252,883
NONCONTROLLING INTERESTS		-		-		(364)		-		(364)
TOTAL EQUITY		643,461		898		252,519		(644,359)		252,519
TOTAL	$	931,916	$	20,750	$	673,790	$	(770,033)	$	856,423


GREAT LAKES DREDGE & DOCK CORPORATION AND SUBSIDIARIES
CONDENSED CONSOLIDATING BALANCE SHEET
AS OF DECEMBER 31, 2012
(In thousands)

ASSETS	Subsidiary Guarantors		Non-Guarantor Subsidiaries		GLDD Corporation		Eliminations		Consolidated Totals
CURRENT ASSETS:
Cash and cash equivalents	$	24,272	$	168	$	-	$	-	$	24,440
Accounts receivable — net		147,610		1,532		-		-		149,142
Receivables from affiliates		102,968		7,680		38,115		(148,763)		-
Contract revenues in excess of billings		69,649		5		-		(80)		69,574
Inventories		28,726		-		-		-		28,726
Prepaid expenses and other current assets		27,147		28		14,633		-		41,808
Total current assets		400,372		9,413		52,748		(148,843)		313,690

PROPERTY AND EQUIPMENT—Net		346,503		37		-		-		346,540
GOODWILL AND OTHER INTANGIBLE ASSETS—Net		103,687		344		-		-		104,031
INVENTORIES — Noncurrent		37,392		-		-		-		37,392
INVESTMENTS IN JOINT VENTURES		7,047		-		-		-		7,047
INVESTMENTS IN SUBSIDIARIES		2,127		-		618,070		(620,197)		-
OTHER		11,350		2		6,343		-		17,695
TOTAL	$	908,478	$	9,796	$	677,161	$	(769,040)	$	826,395

LIABILITIES AND EQUITY
CURRENT LIABILITIES:
Accounts payable	$	122,191	$	891	$	-	$	-	$	123,082
Payables to affiliates		105,303		4,843		38,647		(148,793)		-
Accrued expenses		29,417		677		8,396		-		38,490
Billings in excess of contract revenues		11,207		123		-		(50)		11,280
Current portion of long term debt		13,098		-		-		-		13,098
Total current liabilities		281,216		6,534		47,043		(148,843)		185,950

7 3/8% SENIOR NOTES		-		-		250,000		-		250,000
DEFERRED INCOME TAXES		623		-		106,144		-		106,767
OTHER		9,704		-		549		-		10,253
Total liabilities		291,543		6,534		403,736		(148,843)		552,970

Total Great Lakes Dredge & Dock Corporation Equity		616,935		3,262		273,635		(620,197)		273,635
NONCONTROLLING INTERESTS		-		-		(210)		-		(210)
TOTAL EQUITY		616,935		3,262		273,425		(620,197)		273,425
TOTAL	$	908,478	$	9,796	$	677,161	$	(769,040)	$	826,395

Subsidiary Guarantors (Condensed Consolidated Statement Operations And Comprehensive Income)


GREAT LAKES DREDGE & DOCK CORPORATION AND SUBSIDIARIES
CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME
FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2013
(In thousands)

	Subsidiary Guarantors		Non-Guarantor Subsidiaries		GLDD Corporation		Eliminations		Consolidated Totals

Contract revenues	$	195,080	$	11,516	$	-	$	(7,770)	$	198,826
Costs of contract revenues		(171,043)		(13,237)		-		7,770		(176,510)
Gross profit		24,037		(1,721)		-		-		22,316

OPERATING EXPENSES:
General and administrative expenses		19,030		189		-		-		19,219
Proceeds from loss of use claim		-		-		-		-		-
Impairment of goodwill		-		-		-		-		-
Gain on sale of assets—net		(3,146)		-		-		-		(3,146)
Operating income (loss)		8,153		(1,910)		-		-		6,243

Interest expense—net		(65)		(71)		(5,406)		-		(5,542)
Equity in earnings of subsidiaries		106		-		7,401		(7,507)		-
Equity in earnings of joint ventures		1,427		-		-		-		1,427
Gain (loss) on foreign currency transactions, net		(187)		9		-		-		(178)

Income (loss) before income taxes		9,434		(1,972)		1,995		(7,507)		1,950

Income tax (provision) benefit		45		-		(729)		-		(684)

Net income (loss)		9,479		(1,972)		1,266		(7,507)		1,266
Net loss attributable to noncontrolling interests		-		-		182		-		182
Net income (loss) attributable to Great Lakes Dredge & Dock Corporation	$	9,479	$	(1,972)	$	1,448	$	(7,507)	$	1,448

Comprehensive income (loss) attributable to Great Lakes Dredge & Dock Corporation	$	9,391	$	(2,023)	$	1,309	$	(7,368)	$	1,309


GREAT LAKES DREDGE & DOCK CORPORATION AND SUBSIDIARIES

CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME
FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2012
(In thousands)

	Subsidiary Guarantors		Non-Guarantor Subsidiaries		GLDD Corporation		Eliminations		Consolidated Totals

Contract revenues	$	161,720	$	2,300	$	-	$	(1,536)	$	162,484
Costs of contract revenues		(153,932)		(2,268)		-		1,536		(154,664)
Gross profit		7,788		32		-		-		7,820

OPERATING EXPENSES:
General and administrative expenses		10,901		192		574		-		11,667
Gain on sale of assets—net		(192)		-		84		-		(108)
Operating income (loss)		(2,921)		(160)		(658)		-		(3,739)

Interest expense—net		(96)		(36)		(4,973)		-		(5,105)
Equity in earnings (loss) of subsidiaries		(37)		-		28		9		-
Equity in loss of joint ventures		177		-		-		-		177
Loss on foreign currency transactions, net		(40)		-		-		-		(40)

Income (loss) before income taxes		(2,917)		(196)		(5,603)		9		(8,707)

Income tax (provision) benefit		3,104		-		247		-		3,351

Net income (loss)		187		(196)		(5,356)		9		(5,356)
Net income attributable to noncontrolling interests		-		-		20		-		20
Net income (loss) attributable to Great Lakes Dredge & Dock Corporation	$	187	$	(196)	$	(5,336)	$	9	$	(5,336)

Comprehensive income (loss) attributable to Great Lakes Dredge & Dock Corporation	$	929	$	(196)	$	(4,594)	$	(733)	$	(4,594)


GREAT LAKES DREDGE & DOCK CORPORATION AND SUBSIDIARIES
CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME
FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2013
(In thousands)

	Subsidiary Guarantors		Non-Guarantor Subsidiaries		GLDD Corporation		Eliminations		Consolidated Totals

Contract revenues	$	527,647	$	25,442	$	-	$	(12,553)	$	540,536
Costs of contract revenues		(472,534)		(27,275)		-		12,553		(487,256)
Gross profit		55,113		(1,833)		-		-		53,280

OPERATING EXPENSES:
General and administrative expenses		56,150		567		-		-		56,717
Proceeds from loss of use claim		(13,272)		-		-		-		(13,272)
Impairment of goodwill		21,224		250		-		-		21,474
Gain on sale of assets—net		(3,086)		-		-		-		(3,086)
Operating loss		(5,903)		(2,650)		-		-		(8,553)

Interest expense—net		(214)		(160)		(16,297)		-		(16,671)
Equity in earnings of subsidiaries		41		-		1,159		(1,200)		-
Equity in earnings of joint ventures		452		-		-		-		452
Loss on foreign currency transactions—net		(55)		(348)		-		-		(403)

Loss before income taxes		(5,679)		(3,158)		(15,138)		(1,200)		(25,175)

Income tax (provision) benefit		10,035		2		(8,373)		-		1,664

Net income (loss)		4,356		(3,156)		(23,511)		(1,200)		(23,511)
Net loss attributable to noncontrolling interests		-		-		151		-		151
Net income (loss) attributable to Great Lakes Dredge & Dock Corporation	$	4,356	$	(3,156)	$	(23,360)	$	(1,200)	$	(23,360)

Comprehensive income (loss) attributable to Great Lakes Dredge & Dock Corporation	$	4,234	$	(3,287)	$	(23,613)	$	(947)	$	(23,613)


GREAT LAKES DREDGE & DOCK CORPORATION AND SUBSIDIARIES

CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME
FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2012
(In thousands)

	Subsidiary Guarantors		Non-Guarantor Subsidiaries		GLDD Corporation		Eliminations		Consolidated Totals

Contract revenues	$	480,206	$	6,350	$	-	$	(6,058)	$	480,498
Costs of contract revenues		(433,172)		(6,836)		-		6,058		(433,950)
Gross profit		47,034		(486)		-		-		46,548

OPERATING EXPENSES:
General and administrative expenses		34,149		540		1,701		-		36,390
(Gain) loss on sale of assets—net		(327)		-		95		-		(232)
Operating income (loss)		13,212		(1,026)		(1,796)		-		10,390

Interest expense—net		(634)		(87)		(15,026)		-		(15,747)
Equity in earnings (loss) of subsidiaries		(639)		-		15,062		(14,423)		-
Equity in loss of joint ventures		153		-		-		-		153
Loss on foreign currency transactions—net		(55)		-		-		-		(55)

Income (loss) before income taxes		12,037		(1,113)		(1,760)		(14,423)		(5,259)

Income tax (provision) benefit		3,499		-		(1,463)		-		2,036

Net income (loss)		15,536		(1,113)		(3,223)		(14,423)		(3,223)
Net loss attributable to noncontrolling interests		-		-		226		-		226
Net income (loss) attributable to Great Lakes Dredge & Dock Corporation	$	15,536	$	(1,113)	$	(2,997)	$	(14,423)	$	(2,997)

Comprehensive income (loss) attributable to Great Lakes Dredge & Dock Corporation	$	14,990	$	(1,117)	$	(3,547)	$	(13,873)	$	(3,547)

Subsidiary Guarantors (Condensed Consolidated of Cash Flow)


GREAT LAKES DREDGE & DOCK CORPORATION AND SUBSIDIARIES
CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS
FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2013
(In thousands)

	Subsidiary Guarantors		Non-Guarantor Subsidiaries		GLDD Corporation		Eliminations		Consolidated Totals

OPERATING ACTIVITIES:
Net cash flows provided by (used in) operating activities	$	39,489	$	(7,213)	$	(29,542)	$	-	$	2,734

INVESTING ACTIVITIES:
Purchases of property and equipment		(38,255)		-		-		-		(38,255)
Proceeds from dispositions of property and equipment		4,332		-		-		-		4,332
Proceeds from vendor performance obligations		13,600		-		-		-		13,600

Net cash flows used in investing activities		(20,323)		-		-		-		(20,323)

FINANCING ACTIVITIES:
Repayments of long term note payable		-		-		(10,547)		-		(10,547)
Distributions paid to minority interests		-		-		(3)		-		(3)
Taxes paid on settlement of vested share awards		-		-		(305)		-		(305)
Net change in accounts with affiliates		(5,309)		9,700		(4,391)		-		-
Capital contributions		-		926		(926)		-		-
Repayments of equipment debt		(42)		-		-		-		(42)
Exercise of options and purchases from employee stock plans		-		-		581		-		581
Excess income tax benefit from share-based compensation		-		-		133		-		133
Borrowings under revolving loans		-		-		194,500		-		194,500
Repayments of revolving loans		-		-		(149,500)		-		(149,500)

Net cash flows provided by (used in) financing activities		(5,351)		10,626		29,542		-		34,817

Effect of foreign currency exchange rates on cash and cash equivalents		-		(346)		-		-		(346)

Net increase in cash and cash equivalents		13,815		3,067		-		-		16,882

Cash and cash equivalents at beginning of period		24,272		168		-		-		24,440

Cash and cash equivalents at end of period	$	38,087	$	3,235	$	-	$	-	$	41,322


GREAT LAKES DREDGE & DOCK CORPORATION AND SUBSIDIARIES
CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS
FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2012
(In thousands)

	Subsidiary Guarantors		Non-Guarantor Subsidiaries		GLDD Corporation		Eliminations		Consolidated Totals

OPERATING ACTIVITIES:
Net cash flows provided by (used in) operating activities	$	(8,984)	$	57	$	(29,485)	$	-	$	(38,412)

INVESTING ACTIVITIES:
Purchases of property and equipment		(30,813)		-		-		-		(30,813)
Proceeds from dispositions of property and equipment		563		-		-		-		563

Net cash flows used in investing activities		(30,250)		-		-		-		(30,250)

FINANCING ACTIVITIES:
Deferred financing fees		-		-		(2,039)		-		(2,039)
Distributions paid to minority interests						(133)				(133)
Dividends paid		-		-		(3,726)		-		(3,726)
Dividend equivalents paid on restricted stock units		-		-		(39)		-		(39)
Taxes paid on settlement of vested share awards		-		-		(212)				(212)
Net change in accounts with affiliates		(31,092)		(4,203)		35,295		-		-
Repayments of equipment debt		(502)		-		-		-		(502)
Exercise of stock options		-		-		200		-		200
Excess income tax benefit from share-based compensation		-		-		139		-		139

Net cash flows provided by (used in) financing activities		(31,594)		(4,203)		29,485		-		(6,312)

Effect of foreign currency exchange rates on cash and cash equivalents		-		10		-		-		10

Net decrease in cash and cash equivalents		(70,828)		(4,136)		-		-		(74,964)

Cash and cash equivalents at beginning of period		108,985		4,303		-		-		113,288

Cash and cash equivalents at end of period	$	38,157	$	167	$	-	$	-	$	38,324

Basis Of Presentation (Narrative) (Details) $ in Thousands	3 Months Ended			9 Months Ended		36 Months Ended
Basis Of Presentation (Narrative) (Details) $ in Thousands	Sep. 30, 2013 USD ($)	Jun. 30, 2013 USD ($)	Sep. 30, 2012 USD ($)	Sep. 30, 2013 USD ($) segment	Sep. 30, 2012 USD ($)	Dec. 31, 2011
Nature Of Business And Summary Of Significant Accounting Policies [Line Items]
Impairment of goodwill \| $		$ 21,474		$ 21,474
Number of Operating Segments \| segment				4
Net income \| $	$ 1,266		$ (5,356)	$ (23,511)	$ (3,223)
Maximum [Member]
Nature Of Business And Summary Of Significant Accounting Policies [Line Items]
Average equipment-related costs of total costs of contract revenue						23.00%
Minimum [Member]
Nature Of Business And Summary Of Significant Accounting Policies [Line Items]
Average equipment-related costs of total costs of contract revenue						20.00%
Dredging [Member]
Nature Of Business And Summary Of Significant Accounting Policies [Line Items]
Number of reportable segments \| segment				2

Loss recognized during the period that results from the write-down of goodwill after comparing the implied fair value of reporting unit goodwill with the carrying amount of that goodwill. Goodwill is assessed at least annually for impairment.

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Reference 9: http://www.xbrl.org/2003/role/presentationRef
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The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Earnings Per Share [Abstract]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	0		0
Potentially dilutive stock options and restricted stock units		462	556	413
Net income (loss) attributable to common shareholders of Great Lakes Dredge & Dock Corporation	$ 1,448	$ (5,336)	$ (23,360)	$ (2,997)
Weighted-average common shares outstanding - basic	59,526,000	59,253,000	59,444,000	59,154,000
Effect of stock options and restricted stock units	556,000
Weighted-average common shares outstanding - diluted	60,082,000	59,253,000	59,444,000	59,154,000
Earnings per share - basic	$ 0.02	$ (0.09)	$ (0.39)	$ (0.05)
Earnings per share - diluted	$ 0.02	$ (0.09)	$ (0.39)	$ (0.05)

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.

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

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-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04.19)
-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04.23)
-URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph 18
-Article 7

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 36, 37, 38
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 07-4
-Paragraph 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 20
-Article 5

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph 21
-Article 9

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.

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

Reference 1: 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 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04.19)
-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 225
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.18)
-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04.22)
-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 7: 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 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e565-108580

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-Subparagraph d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 10, 15
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph A7
-Appendix A

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 87-21
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 19
-Article 5

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 95
-Paragraph 28, 29, 30
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph 20
-Article 9

The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.

Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1448-109256

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Weighted-Average Number of Common Shares Outstanding
-URI http://asc.fasb.org/extlink&oid=6528421

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 07-4
-Paragraph 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 171
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 40
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Accounts Receivable And Contracts In Progress (Schedule Of Accounts Receivable) (Details) - USD ($) $ in Thousands	Sep. 30, 2013	Dec. 31, 2012
Accounts Receivable [Line Items]
Retainage	$ 24,803	$ 24,419
Accounts Receivable, Gross	151,057	159,776
Allowance for doubtful accounts	(3,470)	(2,050)
Total accounts receivable-net	147,587	157,726
Current portion of accounts receivable-net	143,437	149,142
Long-term accounts receivable and retainage	4,150	8,584
Completed Contracts [Member]
Accounts Receivable [Line Items]
Contracts	38,919	43,898
Contracts In Progress [Member]
Accounts Receivable [Line Items]
Contracts	$ 87,335	$ 91,459

Accounts Receivable And Contracts In Progress (Components Of Contracts In Progress) (Details) - USD ($) $ in Thousands	Sep. 30, 2013	Dec. 31, 2012
Accounts, Notes, Loans and Financing Receivable [Line Items]
Costs and earnings in excess of billings on contracts in progress	$ 82,341	$ 65,890
Costs and earnings in excess of billings for completed contracts	1,418	3,684
Total contract revenues in excess of billings	83,759	69,574
Current portion of contract revenues in excess of billings	83,759	69,574
Total billings in excess of contract revenues	(4,341)	(11,280)
Costs And Earnings In Excess Of Billings [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Costs and earnings for contracts in progress	652,752	458,750
Amounts billed	(570,411)	(392,860)
Billings In Excess Of Costs And Earnings [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Costs and earnings for contracts in progress	167,567	327,461
Amounts billed	$ (171,908)	$ (338,741)

Impairment Of Goodwill (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Jun. 30, 2013	Sep. 30, 2013
Impairment Of Goodwill [Abstract]
Impairment of goodwill	$ 21,474	$ 21,474

Impairment Of Goodwill (Schedule Of Goodwill) (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Jun. 30, 2013	Sep. 30, 2013
Goodwill [Line Items]
Goodwill, Beginning Balance		$ 100,799
Goodwill, Impairment Loss	$ (21,474)	(21,474)
Goodwill, Ending Balance		79,325
Dredging Segment [Member]
Goodwill [Line Items]
Goodwill, Beginning Balance		76,575
Goodwill, Ending Balance		76,575
Demolition Segment [Member]
Goodwill [Line Items]
Goodwill, Beginning Balance		24,224
Goodwill, Impairment Loss		(21,474)
Goodwill, Ending Balance		$ 2,750

Carrying amount as of the balance sheet date, which is the cumulative amount paid and (if applicable) the fair value of any noncontrolling interest in the acquiree, adjusted for any amortization recognized prior to the adoption of any changes in generally accepted accounting principles (as applicable) and for any impairment charges, in excess of the fair value of net assets acquired in one or more business combination transactions.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13816-109267

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6388280&loc=d3e13770-109266

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 45
-Subparagraph e
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 43
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 72
-Subparagraph d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 45
-Subparagraph e
-Clause 1
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 68
-Subparagraph l
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 34
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Fair Value Measurements (Narrative) (Details)	3 Months Ended	9 Months Ended
Fair Value Measurements (Narrative) (Details)	Jun. 30, 2013 USD ($)	Sep. 30, 2013 USD ($) $ / gal	Dec. 31, 2012 USD ($)
Derivative underlying hedge percent		80.00%
Derivative, nonmonetary notional amount \| $ / gal		4.2
Senior Notes		$ 250,000,000	$ 250,000,000
Reclassification of derivative losses to earnings-net of tax		(237,000)
Fair value hedge liabilities		$ 381,000	$ 178,000
Senior notes interest rate		7.375%	7.375%
Impairment of goodwill	$ 21,474,000	$ 21,474,000
Maximum [Member]
Fixed price range \| $ / gal		3.26
Minimum [Member]
Fixed price range \| $ / gal		2.88
Parent Company [Member]
Senior Notes		$ 250,000,000	$ 250,000,000
Senior Notes [Member] \| Fair Value, Inputs, Level 1 [Member]
Senior Notes		$ 248,125,000

Fair Value Measurements (Schedule Of Derivative Instruments In Statement Of Financial Position, Fair Value) (Details) - Fuel Hedge Contracts [Member] - USD ($) $ in Thousands	Sep. 30, 2013	Dec. 31, 2012
Assets, fair value disclosure		$ 178
Liabilities, fair value disclosure	$ 381
Fair Value, Inputs, Level 2 [Member]
Assets, fair value disclosure		$ 178
Liabilities, fair value disclosure	$ 381

Fair Value Measurements (Schedule Of Fair Value Measurements Balance Sheet Location) (Details) - USD ($) $ in Thousands	Sep. 30, 2013	Dec. 31, 2012
Fuel Hedge Contracts [Member] \| Designated as Hedging Instrument [Member] \| Accrued Liabilities [Member]
Derivative asset, fair value, gross liability	$ 381	$ 178

Fair Value Measurements (Fair Value Measurements, Goodwill, Unobservable Input Reconciliation) (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Jun. 30, 2013	Sep. 30, 2013
Goodwill, Impairment Loss	$ (21,474)	$ (21,474)
Fair Value, Inputs, Level 3 [Member]
Balance at January 1,		100,799
Goodwill, Impairment Loss		(21,474)
Balance at June 30,		$ 79,325

Cumulative translation adjustments-net of tax

Fair Value Measurements (Changes In Components Of Accumulated Other Comprehensive Income) (Details) - USD ($)
$ in Thousands

3 Months Ended

9 Months Ended

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Fair Value Measurements [Abstract]

$ (51)

$ (131)

$ (4)

Reclassification of derivative losses (gains) to earnings-net of tax

(53)

$ (85)

237

(348)

Change in fair value of derivatives-net of tax

(35)

827

(359)

(198)

Net unrealized gain on derivatives-net of tax

^[1]

(88)

742

(122)

(546)

Other comprehensive income (loss)-net of tax

^[2]

$ (139)

$ 742

$ (253)

$ (550)

[1]	Net of income tax (expense) benefit of $(58) and $493 for the three months ended September 30, 2013 and 2012, respectively, and $(81) and $ (363) for the nine months ended September 30, 2013 and 2012, respectively.
[2]

Fair Value Measurement (Adjustments Reclassified From Accumulated Other Comprehensive Income To Earnings) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Costs of contract revenues	$ 176,510	$ 154,664	$ 487,256	$ 433,950
Income tax provision	684	(3,351)	(1,664)	(2,036)
Net income	1,266	(5,356)	(23,511)	(3,223)
Parent Company [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Income tax provision	729	(247)	8,373	1,463
Net income	1,266	(5,356)	(23,511)	(3,223)
Fuel Hedge Contracts [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Costs of contract revenues	(88)	(141)	395	(579)
Income tax provision	(35)	(56)	158	(231)
Net income	$ (53)	$ (85)	$ 237	$ (348)

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

Accrued Expenses (Details) - USD ($) $ in Thousands	Sep. 30, 2013	Dec. 31, 2012
Accrued Expenses [Abstract]
Construction liabilities	$ 13,577	$ 6,426
Insurance	9,148	9,070
Interest	3,656	7,837
Payroll and employee benefits	10,841	9,906
Percentage of completion adjustment	1,694	1,552
Income and other taxes	2,259	1,699
Other	2,971	2,000
Total accrued expenses	$ 44,146	$ 38,490

Carrying value as of the balance sheet date of obligations incurred through that date and payable to insurance entities to mitigate potential loss from various risks or to satisfy a promise to provide certain coverage's to employees. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

Carrying value as of the balance sheet date of [accrued] interest payable on all forms of debt, including trade payables, that has been incurred and is unpaid. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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).

Long-term Debt (Narrative) (Details)	9 Months Ended		12 Months Ended
Long-term Debt (Narrative) (Details)	Sep. 30, 2013 USD ($)	Sep. 30, 2012	Dec. 31, 2012	Jun. 04, 2012 USD ($)
Debt Instrument [Line Items]
Net leverage ratio	4.50
Fixed charge coverage ratio	1.25		1.12
Total leverage ratio			3.75%
Line of Credit Facility, Amount Outstanding	$ 45,000,000
Letters of credit outstanding	71,391,000
Letter of credit remaining borrowing capacity	58,609,000
Senior Notes [Member]
Debt Instrument [Line Items]
Debt instrument, face amount	$ 250,000
Percentage of debt instrument issued at face value	7.375%
Foreign Line of Credit [Member]
Debt Instrument [Line Items]
Letter of credit remaining borrowing capacity	$ 24,000,000
Parent Company [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Amount Outstanding	$ 45,000,000
Standby Letters of Credit [Member]
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity				$ 125,000,000
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity				175,000,000
Line of credit facility optional increase capacity				50,000,000
Revolving credit facility, interest rate description		Depending on the Company's consolidated leverage ratio (as defined in the Credit Agreement), borrowings under the new revolving credit facility will bear interest at the option of the Company of either a LIBOR rate plus a margin of between 1.50% to 2.50% per annum or a base rate plus a margin of between 0.50% to 1.50% per annum.
Multicurrency [Member]
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity				50,000,000
Swingline Loans [Member]
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity				$ 10,000,000
Maximum [Member] \| LIBOR Rate [Member] \| Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Revolving credit facility, basis spread on variable rate	2.50%
Maximum [Member] \| Base Rate [Member] \| Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Revolving credit facility, basis spread on variable rate	1.50%
Minimum [Member] \| LIBOR Rate [Member] \| Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Revolving credit facility, basis spread on variable rate	1.50%
Minimum [Member] \| Base Rate [Member] \| Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Revolving credit facility, basis spread on variable rate	0.50%

Share-Based Compensation (Narrative) (Details) - USD ($) shares in Thousands, $ in Thousands	1 Months Ended	3 Months Ended		9 Months Ended
	May 31, 2013	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2007
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation arrangement by share-based payment award, number of shares available for grant						5,800
Allocated share-based compensation expense		$ 1,000	$ 675	$ 2,452	$ 2,389
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	217
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	369

Represents the expense recognized during the period arising from equity-based compensation arrangements (for example, shares of stock, unit, stock options or other equity instruments) with employees, directors and certain consultants qualifying for treatment as employees.

Condensed Financial Statements, Captions [Line Items]

Segment Information (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended	9 Months Ended
Segment Information (Details) - USD ($) $ in Thousands	Sep. 30, 2013	Sep. 30, 2012	Jun. 30, 2013	Sep. 30, 2013	Sep. 30, 2012
Contract revenues	$ 198,826	$ 162,484		$ 540,536	$ 480,498
Deferred revenue, Reversal of revenue recognized			$ 5,568
Operating income (loss)	6,243	(3,739)		(8,553)	10,390
Intersegment revenues	(3,721)			(3,990)	(1,449)
Foreign [Member]
Contract revenues	32,651	36,329		104,384	75,202
Dredging [Member]
Contract revenues	155,469	138,811		465,915	397,799
Operating income (loss)	13,129	1,765		46,698	18,361
Demolition [Member]
Contract revenues	47,078	23,673		78,611	84,148
Operating income (loss)	$ (6,886)	(5,504)		$ (55,251)	(7,971)
Parent Company [Member]
Operating income (loss)		$ (658)			$ (1,796)

Commitments And Contingencies (Details) - USD ($)	1 Months Ended	9 Months Ended
Commitments And Contingencies (Details) - USD ($)	May 31, 2013	Sep. 30, 2013	Dec. 31, 2012
Letters of credit outstanding		$ 71,391,000
Letter of credit remaining borrowing capacity		$ 58,609,000
Senior notes interest rate		7.375%	7.375%
Outstanding performance bonds		$ 794,344,000
Revenue value remaining from outstanding performance bonds		371,672,000
Senior Notes		250,000,000	$ 250,000,000
Proceeds from loss of use claim		13,272,000
Maximum [Member]
Bids bond range		$ 10,000,000
warranty periods		3 years
Minimum [Member]
Bids bond range		$ 1,000,000
warranty periods		1 year
Parent Company [Member]
Senior Notes		$ 250,000,000	$ 250,000,000
Letter of Credit [Member]
Proceeds from Lines of Credit	$ 13,600,000

Subsidiary Guarantors (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended
	Sep. 30, 2013	Dec. 31, 2012
Subsidiary Guarantors [Abstract]
Senior Notes	$ 250,000	$ 250,000
Senior notes interest rate	7.375%	7.375%
Owned domestic subsidiaries percent	100.00%

Subsidiary Guarantors (Condensed Consolidated Balance Sheets) (Details) - USD ($)	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2012	Dec. 31, 2011
ASSETS
Cash and cash equivalents	$ 41,322,000	$ 24,440,000	$ 38,324,000	$ 113,288,000
Accounts receivable-net	143,437,000	149,142,000
Contract revenues in excess of billings	83,759,000	69,574,000
Inventories	32,321,000	28,726,000
Prepaid Expense and Other Assets, Current	56,867,000	41,808,000
Total current assets	357,706,000	313,690,000
PROPERTY AND EQUIPMENT-Net	358,350,000	346,540,000
GOODWILL AND OTHER INTANGIBLE	81,684,000	104,031,000
INVENTORIES-Noncurrent	37,812,000	37,392,000
INVESTMENTS IN JOINT VENTURES	7,518,000	7,047,000
OTHER	13,353,000	17,695,000
TOTAL	856,423,000	826,395,000
LIABILITIES AND EQUITY
Accounts payable	128,330,000	123,082,000
Accrued expenses	44,146,000	38,490,000
Billings in excess of contract revenues	4,341,000	11,280,000
Current portion of long term debt	2,509,000	13,098,000
Total current liabilities	179,326,000	185,950,000
7 3/8% SENIOR NOTES	250,000,000	250,000,000
REVOLVING CREDIT FACILITY	45,000,000
DEFERRED INCOME TAXES	106,481,000	106,767,000
OTHER	23,097,000	10,253,000
Total liabilities	603,904,000	552,970,000
EQUITY:
Total Great Lakes Dredge & Dock Corporation equity	252,883,000	273,635,000
NONCONTROLLING INTERESTS	(364,000)	(210,000)
Total equity	252,519,000	273,425,000	287,382,000	292,537,000
TOTAL	856,423,000	826,395,000
Parent Company [Member]
ASSETS
Receivables from affiliates	9,624,000	38,115,000
Prepaid Expense and Other Assets, Current	17,085,000	14,633,000
Total current assets	26,709,000	52,748,000
INVESTMENTS IN SUBSIDIARIES	641,597,000	618,070,000
OTHER	5,484,000	6,343,000
TOTAL	673,790,000	677,161,000
LIABILITIES AND EQUITY
Accounts payable	413,000
Payables to affiliates	14,574,000	38,647,000
Accrued expenses	3,891,000	8,396,000
Total current liabilities	18,878,000	47,043,000
7 3/8% SENIOR NOTES	250,000,000	250,000,000
REVOLVING CREDIT FACILITY	45,000,000
DEFERRED INCOME TAXES	106,845,000	106,144,000
OTHER	548,000	549,000
Total liabilities	421,271,000	403,736,000
EQUITY:
Total Great Lakes Dredge & Dock Corporation equity	252,883,000	273,635,000
NONCONTROLLING INTERESTS	(364,000)	(210,000)
Total equity	252,519,000	273,425,000
TOTAL	673,790,000	677,161,000
Subsidiary Guarantors [Member]
ASSETS
Cash and cash equivalents	38,087,000	24,272,000	38,157,000	108,985,000
Accounts receivable-net	140,176,000	147,610,000
Receivables from affiliates	105,859,000	102,968,000
Contract revenues in excess of billings	80,154,000	69,649,000
Inventories	32,321,000	28,726,000
Prepaid Expense and Other Assets, Current	39,412,000	27,147,000
Total current assets	436,009,000	400,372,000
PROPERTY AND EQUIPMENT-Net	358,328,000	346,503,000
GOODWILL AND OTHER INTANGIBLE	81,621,000	103,687,000
INVENTORIES-Noncurrent	37,812,000	37,392,000
INVESTMENTS IN JOINT VENTURES	7,518,000	7,047,000
INVESTMENTS IN SUBSIDIARIES	2,762,000	2,127,000
OTHER	7,866,000	11,350,000
TOTAL	931,916,000	908,478,000
LIABILITIES AND EQUITY
Accounts payable	126,115,000	122,191,000
Payables to affiliates	94,009,000	105,303,000
Accrued expenses	39,385,000	29,417,000
Billings in excess of contract revenues	4,252,000	11,207,000
Current portion of long term debt	2,509,000	13,098,000
Total current liabilities	266,270,000	281,216,000
DEFERRED INCOME TAXES	(364,000)	623,000
OTHER	22,549,000	9,704,000
Total liabilities	288,455,000	291,543,000
EQUITY:
Total Great Lakes Dredge & Dock Corporation equity	643,461,000	616,935,000
Total equity	643,461,000	616,935,000
TOTAL	931,916,000	908,478,000
Non-Guarantor Subsidiaries [Member]
ASSETS
Cash and cash equivalents	3,235,000	168,000	$ 167,000	$ 4,303,000
Accounts receivable-net	3,261,000	1,532,000
Receivables from affiliates	9,840,000	7,680,000
Contract revenues in excess of billings	3,956,000	5,000
Prepaid Expense and Other Assets, Current	370,000	28,000
Total current assets	20,662,000	9,413,000
PROPERTY AND EQUIPMENT-Net	22,000	37,000
GOODWILL AND OTHER INTANGIBLE	63,000	344,000
OTHER	3,000	2,000
TOTAL	20,750,000	9,796,000
LIABILITIES AND EQUITY
Accounts payable	1,802,000	891,000
Payables to affiliates	16,622,000	4,843,000
Accrued expenses	870,000	677,000
Billings in excess of contract revenues	558,000	123,000
Total current liabilities	19,852,000	6,534,000
Total liabilities	19,852,000	6,534,000
EQUITY:
Total Great Lakes Dredge & Dock Corporation equity	898,000	3,262,000
Total equity	898,000	3,262,000
TOTAL	20,750,000	9,796,000
Eliminations [Member]
ASSETS
Receivables from affiliates	(125,323,000)	(148,763,000)
Contract revenues in excess of billings	(351,000)	(80,000)
Total current assets	(125,674,000)	(148,843,000)
INVESTMENTS IN SUBSIDIARIES	(644,359,000)	(620,197,000)
TOTAL	(770,033,000)	(769,040,000)
LIABILITIES AND EQUITY
Payables to affiliates	(125,205,000)	(148,793,000)
Billings in excess of contract revenues	(469,000)	(50,000)
Total current liabilities	(125,674,000)	(148,843,000)
Total liabilities	(125,674,000)	(148,843,000)
EQUITY:
Total Great Lakes Dredge & Dock Corporation equity	(644,359,000)	(620,197,000)
Total equity	(644,359,000)	(620,197,000)
TOTAL	$ (770,033,000)	$ (769,040,000)

Subsidiary Guarantors (Condensed Consolidated Statement Operations And Comprehensive Income) (Details) - USD ($)
$ in Thousands

3 Months Ended

9 Months Ended

Sep. 30, 2013

Jun. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

$ 198,826

$ 162,484

$ 540,536

$ 480,498

(176,510)

(154,664)

(487,256)

(433,950)

22,316

7,820

53,280

46,548

Proceeds from loss of use claim

19,219

11,667

56,717

36,390

(13,272)

Impairment of goodwill

$ 21,474

21,474

(3,146)

(108)

(3,086)

(232)

6,243

(3,739)

(8,553)

10,390

Equity in earnings (loss) of joint ventures

(5,542)

(5,105)

(16,671)

(15,747)

1,427

177

452

153

(178)

(40)

(403)

(55)

1,950

(8,707)

(25,175)

(5,259)

(684)

3,351

1,664

2,036

Net (income) loss attributable to noncontrolling interests

1,266

(5,356)

(23,511)

(3,223)

182

151

226

Net income (loss) attributable to Great Lakes Dredge & Dock Corporation

1,448

(5,336)

(23,360)

(2,997)

Currency translation adjustment-net of tax

^[1]

(51)

(131)

(4)

Reclassification of derivative losses to earnings-net of tax

(237)

Other comprehensive loss-net of tax

^[2]

(139)

742

(253)

(550)

Comprehensive income (loss)

1,127

(4,614)

(23,764)

(3,773)

Comprehensive Income (Loss), Net of Tax, Attributable to Noncontrolling Interest

(182)

(20)

(151)

(226)

Comprehensive income (loss) attributable to Great Lakes Dredge & Dock Corporation

1,309

(4,594)

(23,613)

(3,547)

Parent Company [Member]

Condensed Financial Statements, Captions [Line Items]

574

1,701

(658)

(1,796)

(5,406)

(4,973)

(16,297)

(15,026)

7,401

1,159

15,062

1,995

(5,603)

(15,138)

(1,760)

(729)

247

(8,373)

(1,463)

Net (income) loss attributable to noncontrolling interests

1,266

(5,356)

(23,511)

(3,223)

182

151

226

Net income (loss) attributable to Great Lakes Dredge & Dock Corporation

1,448

(5,336)

(23,360)

(2,997)

Comprehensive income (loss) attributable to Great Lakes Dredge & Dock Corporation

1,309

(4,594)

(23,613)

(3,547)

Subsidiaries [Member]

Condensed Financial Statements, Captions [Line Items]

195,080

(171,043)

24,037

19,030

(3,146)

8,153

(65)

Equity in earnings (loss) of joint ventures

106

1,427

(187)

9,434

Net income (loss) attributable to Great Lakes Dredge & Dock Corporation

9,479

9,479

Comprehensive income (loss) attributable to Great Lakes Dredge & Dock Corporation

9,391

Subsidiary Guarantors [Member]

Condensed Financial Statements, Captions [Line Items]

161,720

527,647

480,206

(153,932)

(472,534)

(433,172)

7,788

55,113

47,034

Proceeds from loss of use claim

10,901

56,150

34,149

(13,272)

Impairment of goodwill

21,224

(192)

(3,086)

(327)

(2,921)

(5,903)

13,212

(96)

(214)

(634)

Equity in earnings (loss) of joint ventures

(37)

(639)

177

452

153

(40)

(55)

(2,917)

(5,679)

12,037

3,104

10,035

3,499

Net income (loss) attributable to Great Lakes Dredge & Dock Corporation

187

4,356

15,536

187

4,356

15,536

Comprehensive income (loss) attributable to Great Lakes Dredge & Dock Corporation

929

4,234

14,990

Non-Guarantor Subsidiaries [Member]

Condensed Financial Statements, Captions [Line Items]

11,516

2,300

25,442

6,350

(13,237)

(2,268)

(27,275)

(6,836)

(1,721)

(1,833)

(486)

189

192

567

540

Impairment of goodwill

250

(1,910)

(160)

(2,650)

(1,026)

(71)

(36)

(160)

(87)

(348)

(1,972)

(196)

(3,158)

(1,113)

Net income (loss) attributable to Great Lakes Dredge & Dock Corporation

(1,972)

(196)

(3,156)

(1,113)

(1,972)

(196)

(3,156)

(1,113)

Comprehensive income (loss) attributable to Great Lakes Dredge & Dock Corporation

(2,023)

(196)

(3,287)

(1,117)

Eliminations [Member]

Condensed Financial Statements, Captions [Line Items]

(7,770)

(1,536)

(12,553)

(6,058)

7,770

1,536

12,553

6,058

(7,507)

(1,200)

(14,423)

(7,507)

(1,200)

(14,423)