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Foster L B Co. – ‘10-K’ for 12/31/20 – ‘EX-101.CAL’

On:  Wednesday, 3/3/21, at 2:00pm ET   ·   For:  12/31/20   ·   Accession #:  352825-21-14   ·   File #:  0-10436

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  As Of               Filer                 Filing    For·On·As Docs:Size

 3/03/21  Foster L B Co.                    10-K       12/31/20  130:15M

Annual Report   —   Form 10-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   1.58M 
 2: EX-4.1      Instrument Defining the Rights of Security Holders  HTML     42K 
 3: EX-21       Subsidiaries List                                   HTML     36K 
 4: EX-23       Consent of Expert or Counsel                        HTML     33K 
 5: EX-31.1     Certification -- §302 - SOA'02                      HTML     38K 
 6: EX-31.2     Certification -- §302 - SOA'02                      HTML     38K 
 7: EX-32.0     Certification -- §906 - SOA'02                      HTML     35K 
14: R1          Cover                                               HTML     96K 
15: R2          Consolidated Balance Sheets                         HTML    138K 
16: R3          Consolidated Balance Sheets (Parenthetical)         HTML     43K 
17: R4          Consolidated Statements of Operations               HTML    124K 
18: R5          Consolidated Statements of Comprehensive (Loss)     HTML     62K 
                Income                                                           
19: R6          Consolidated Statements of Comprehensive (Loss)     HTML     43K 
                Income (Parenthetical)                                           
20: R7          Consolidated Statements of Cash Flows               HTML    140K 
21: R8          Consolidated Statements of Stockholders Equity      HTML     91K 
22: R9          Consolidated Statements of Stockholders Equity      HTML     35K 
                (Parenthetical)                                                  
23: R10         Summary of Significant Accounting Policies          HTML     61K 
24: R11         Business Segments                                   HTML    150K 
25: R12         Discontinued Operations                             HTML     65K 
26: R13         Revenue                                             HTML     69K 
27: R14         Goodwill and Other Intangible Assets                HTML     81K 
28: R15         Accounts Receivable                                 HTML     54K 
29: R16         Inventory                                           HTML     44K 
30: R17         Property, Plant and Equipment                       HTML     47K 
31: R18         Leases                                              HTML    146K 
32: R19         Long-Term Debt and Related Matters                  HTML     58K 
33: R20         Stockholders' Equity                                HTML     54K 
34: R21         Accumulated Other Comprehensive Loss                HTML     54K 
35: R22         Earnings Per Common Share                           HTML     65K 
36: R23         Income Taxes                                        HTML    142K 
37: R24         Stock-based Compensation                            HTML     75K 
38: R25         Retirement Plans                                    HTML    199K 
39: R26         Fair Value Measurements                             HTML     73K 
40: R27         Commitments and Contingent Liabilities              HTML     56K 
41: R28         Other (Income) Expense                              HTML     52K 
42: R29         Quarterly Financial Information (Unaudited)         HTML     82K 
43: R30         Summary of Significant Accounting Policies          HTML     99K 
                (Policies)                                                       
44: R31         Business Segments (Tables)                          HTML    149K 
45: R32         Discontinued Operations (Tables)                    HTML     67K 
46: R33         Revenue (Tables)                                    HTML     57K 
47: R34         Goodwill and Other Intangible Assets (Tables)       HTML     85K 
48: R35         Accounts Receivable (Tables)                        HTML     53K 
49: R36         Inventory (Tables)                                  HTML     43K 
50: R37         Property, Plant and Equipment (Tables)              HTML     46K 
51: R38         Leases (Tables)                                     HTML    103K 
52: R39         Long-Term Debt and Related Matters (Tables)         HTML     54K 
53: R40         Stockholders' Equity (Tables)                       HTML     44K 
54: R41         Accumulated Other Comprehensive Loss (Tables)       HTML     42K 
55: R42         Earnings Per Common Share (Tables)                  HTML     64K 
56: R43         Income Taxes (Tables)                               HTML    141K 
57: R44         Stock-based Compensation (Tables)                   HTML     68K 
58: R45         Retirement Plans (Tables)                           HTML    235K 
59: R46         Fair Value Measurements (Tables)                    HTML     64K 
60: R47         Commitments and Contingent Liabilities (Tables)     HTML     53K 
61: R48         Other (Income) Expense (Tables)                     HTML     52K 
62: R49         Quarterly Financial Information (Unaudited)         HTML     82K 
                (Tables)                                                         
63: R50         Summary of Significant Accounting Policies          HTML     74K 
                (Details)                                                        
64: R51         Business Segments - Narratives (Details)            HTML     34K 
65: R52         Business Segments - Reconciliation of Revenue from  HTML     73K 
                Segments to Consolidated (Details)                               
66: R53         Business Segments - Reconciliation of Operating     HTML     75K 
                Profit (Loss) from Segments to Consolidated                      
                (Details)                                                        
67: R54         Business Segments - Sales by Geographical Location  HTML     51K 
                (Details)                                                        
68: R55         Business Segments - Long-Lived Assets By            HTML     43K 
                Geographical Location (Details)                                  
69: R56         Business Segment - Sales by Major Product Line      HTML     61K 
                (Details)                                                        
70: R57         Discontinued Operations - Narrative (Details)       HTML     41K 
71: R58         Discontinued Operations - Net Sales and Losses      HTML     61K 
                from Discontinued Operations (Details)                           
72: R59         Discontinued Operations - Assets and Liabilities    HTML     97K 
                of the Discontinued Operations (Details)                         
73: R60         Revenue - Narratives (Details)                      HTML     70K 
74: R61         Revenue - Timing of Transfer (Details)              HTML     59K 
75: R62         Revenue - Remaining Performance Obligation          HTML     42K 
                (Details)                                                        
76: R63         Goodwill and Other Intangible Assets - Narrative    HTML     61K 
                (Details)                                                        
77: R64         Goodwill and Other Intangible Assets - Schedule of  HTML     46K 
                Goodwill (Details)                                               
78: R65         Goodwill and Other Intangible Assets - Schedule of  HTML     63K 
                Intangible Assets (Details)                                      
79: R66         Goodwill and Other Intangible Assets - Schedule of  HTML     49K 
                Expected Amortization Expense (Details)                          
80: R67         Accounts Receivable - Accounts Receivable           HTML     41K 
                (Details)                                                        
81: R68         Accounts Receivable (Narratives) (Details)          HTML     35K 
82: R69         Accounts Receivable - Allowance for Doubtful        HTML     40K 
                Accounts (Details)                                               
83: R70         Accounts Receivable - Segment (Details)             HTML     40K 
84: R71         Inventory - Schedule of Inventory (Details)         HTML     45K 
85: R72         Property, Plant and Equipment (Details)             HTML     76K 
86: R73         Leases - Narratives (Details)                       HTML     51K 
87: R74         Leases - Balance Sheet Location (Details)           HTML     63K 
88: R75         Leases - Lease Cost (Details)                       HTML     44K 
89: R76         Leases - Cash Flows Components (Details)            HTML     39K 
90: R77         Leases - Weighted Average Lease Term and Discount   HTML     42K 
                Rate (Details)                                                   
91: R78         Leases - Estimated Annual Maturities (Details)      HTML     73K 
92: R79         Investments (Narrative) (Details)                   HTML     37K 
93: R80         Long-Term Debt and Related Matters - Schedule of    HTML     55K 
                Long-term Debt Instruments (Details)                             
94: R81         Long-Term Debt and Related Matters - Schedule of    HTML     50K 
                Long Term Debt Maturities (Details)                              
95: R82         Long-Term Debt and Related Matters - Narrative      HTML    117K 
                (Details)                                                        
96: R83         Stockholders' Equity - Narratives (Details)         HTML     45K 
97: R84         Stockholders' Equity - Rollforward of Common Stock  HTML     44K 
                (Details)                                                        
98: R85         Accumulated Other Comprehensive Loss (Details)      HTML     47K 
99: R86         Earning Per Common Share - Schedule of Earnings     HTML    106K 
                Per Share, Basic and Diluted (Details)                           
100: R87         Income Taxes - Income Before Income Tax Domestic    HTML     43K  
                And Foreign Components Table (Details)                           
101: R88         Income Taxes - Significant Components Of The        HTML     61K  
                Provision For Income Taxes (Details)                             
102: R89         Income Taxes - Reconciliation Of Income Tax Rates   HTML     95K  
                (Details)                                                        
103: R90         Income Taxes - Significant Components Of Deferred   HTML     79K  
                Tax Liabilities And Assets (Details)                             
104: R91         Income Taxes - Narratives (Details)                 HTML     70K  
105: R92         Income Taxes - Reconciliation Of Unrecognized Tax   HTML     38K  
                Benefits Table (Details)                                         
106: R93         Stock-based Compensation - Narrative (Details)      HTML     76K  
107: R94         Stock-based Compensation - Restricted Stock         HTML     73K  
                Deferred Stock, and Performance Share Units                      
                (Details)                                                        
108: R95         Retirement Plans - Narrative (Details)              HTML     66K  
109: R96         Retirement Plans - Schedule of Benefit Obligation,  HTML     99K  
                Fair Value of Assets, and Funded Status of the                   
                Plans (Details)                                                  
110: R97         Retirement Plans - Schedule Of Net Benefit Costs    HTML     63K  
                (Details)                                                        
111: R98         Retirement Plans - Actuarial Assumptions (Details)  HTML     46K  
112: R99         Retirement Plans - Accumulated Benefit Obligations  HTML     47K  
                in Excess of Plan Asset (Details)                                
113: R100        Retirement Plans - Plan Asset Investment            HTML     63K  
                Allocation Percentage (Details)                                  
114: R101        Retirement Plans - Information About Plan Assets    HTML     62K  
                (Details)                                                        
115: R102        Retirement Plans - Future Benefit Payments          HTML     51K  
                (Details)                                                        
116: R103        Retirement Plans - Other Post-Retirement            HTML     41K  
                Retirement Plan (Details)                                        
117: R104        Retirement Plans - Schedule of Costs of Retirement  HTML     43K  
                Plans (Details)                                                  
118: R105        Fair Value Measurements - Narrative (Details)       HTML     43K  
119: R106        Fair Value Measurements - Schedule of Fair Value,   HTML     51K  
                Assets and Liabilities Measured on Recurring Basis               
                (Details)                                                        
120: R107        Commitments and Contingent Liabilities -            HTML     71K  
                Narratives (Details)                                             
121: R108        Commitments and Contingent Liabilities - Schedule   HTML     39K  
                of Product Warranty Liability (Details)                          
122: R109        Commitments and Contingencies - Schedule of Future  HTML     43K  
                Payments of Legal Settlements (Details)                          
123: R110        Commitments and Contingent Liabilities -            HTML     40K  
                Environmental Loss Contingencies (Details)                       
124: R111        Other (Income) Expense (Details)                    HTML     65K  
125: R112        Quarterly Financial Information (Unaudited)         HTML     83K  
                (Details)                                                        
126: R9999       Uncategorized Items - fstr-20201231.htm             HTML     41K  
128: XML         IDEA XML File -- Filing Summary                      XML    240K  
13: XML         XBRL Instance -- fstr-20201231_htm                   XML   4.03M 
127: EXCEL       IDEA Workbook of Financial Reports                  XLSX    168K  
 9: EX-101.CAL  XBRL Calculations -- fstr-20201231_cal               XML    474K 
10: EX-101.DEF  XBRL Definitions -- fstr-20201231_def                XML   1.14M 
11: EX-101.LAB  XBRL Labels -- fstr-20201231_lab                     XML   2.49M 
12: EX-101.PRE  XBRL Presentations -- fstr-20201231_pre              XML   1.71M 
 8: EX-101.SCH  XBRL Schema -- fstr-20201231                         XSD    246K 
129: JSON        XBRL Instance as JSON Data -- MetaLinks              613±   902K  
130: ZIP         XBRL Zipped Folder -- 0000352825-21-000014-xbrl      Zip    571K

‘EX-101.CAL’   —   XBRL Calculations — fstr-20201231_cal

This Exhibit is an XBRL XML File.

                                                                                                                                                                                
<?xml version="1.0" encoding="windows-1252"?>
<!-- XBRL Document Created with Wdesk from Workiva -->
<!-- Copyright 2021 Workiva -->
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<link:roleRef roleURI="http://www.lbfoster.com/role/CommitmentsandContingentLiabilitiesEnvironmentalLossContingenciesDetails" xlink:type="simple" xlink:href="fstr-20201231.xsd#CommitmentsandContingentLiabilitiesEnvironmentalLossContingenciesDetails"/>
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<link:loc xlink:type="locator" xlink:label="loc_us-gaap_DefinedBenefitPlanSettlementsPlanAssets_cd5a563e-d5f4-44e9-a974-d9d4c797e59a" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DefinedBenefitPlanSettlementsPlanAssets"/>
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<link:loc xlink:type="locator" xlink:label="loc_us-gaap_StandardProductWarrantyAccrualForeignCurrencyTranslationGainLoss_dda370b6-43d2-40e5-81e1-6c5d4bc898e7" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StandardProductWarrantyAccrualForeignCurrencyTranslationGainLoss"/>
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14 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 2/04/21  L.B. Foster Co.                   8-K:1,2,9   2/04/21   13:425K
 7/01/20  L.B. Foster Co.                   8-K:1,2,9   6/30/20    2:1.5M
 5/06/20  L.B. Foster Co.                   10-Q        3/31/20   92:8.4M
 5/10/19  L.B. Foster Co.                   10-Q        3/31/19   92:7.4M
 5/02/19  L.B. Foster Co.                   8-K:1,2,7,9 4/30/19    3:1.6M
 7/31/18  L.B. Foster Co.                   10-Q        6/30/18   85:8.6M
 5/02/18  L.B. Foster Co.                   10-Q        3/31/18   89:6.5M
 5/27/16  L.B. Foster Co.                   8-K:5,9     5/25/16    2:145K                                   Donnelley … Solutions/FA
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11/08/12  Foster L B Co.                    10-Q        9/30/12   78:10M
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12/21/11  Foster L B Co.                    8-K:5,9    12/21/11    3:109K
 3/16/11  Foster L B Co.                    10-K        3/16/11   12:3.1M
 5/13/03  Foster L B Co.                    10-Q        3/31/03    6:100K
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