Headwaters Incorporated (Headwaters) is a building products company providing products and services in the light and heavy building materials sectors. It operates in three segments: light building products, heavy construction materials and energy technology. The Company�s light building products segment is engaged in design, manufacture and marketing of siding accessories used in residential repair and remodeling and new residential construction applications. Heavy construction materials segment is engaged in management and marketing of fly ash and other CCPs, procuring fly ash from coal-fueled electric generating utilities and supplying it to customers as a mineral admixture used as a partial replacement for portland cement in the production of concrete. The energy technology segment is focused on reducing waste and increasing the value of energy-related feedstocks, primarily in the areas of low-value coal and oil.