Headwaters Incorporated (Headwaters) is a building products company providing products and services in the light and heavy building materials sectors. The Company provides products, light building products, heavy construction materials and energy technology. The Company sells building products, such as manufactured architectural stone, siding accessory products and concrete blocks. It operates in three segments: light building products, heavy construction materials and energy technology. The Company markets coal combustion products (CCPs), which are used as an admixture in concrete and provide services to electric utilities related to the management of CCPs. In February 2014, the Company acquired a small fly ash marketing firm located in Pennsylvania. In May 2014, the Company acquired the assets of Metals USA's roofing products business (Gerard).