Headwaters Incorporated provides products, technologies, and services for the building products, construction material, and energy industries primarily in the United States and Canada. The companyís Light Building Products segment designs, manufactures, and sells manufactured architectural stones; exterior siding accessories, such as decorative window shutters, gable vents, mounting blocks, roof ventilations, window and door trim products, specialty siding and roofing products, and window well systems; and concrete blocks and other building products used in residential and commercial construction markets. It sells exterior siding accessories primarily under the brand names of Tapco Integrated Tool Systems, Mid-America Siding Components, Atlantic Premium Shutters, Vantage, Builders Edge, The Foundry, InSpire, and WellCraft; and manufactured architectural stones under the brand names of Eldorado Stone, StoneCraft, and Dutch Quality Stone. This segment distributes its products through a network of distributors, including masonry and stone suppliers, roofing and siding material distributors, fireplace suppliers, and other contractor specialty stores. Headwaters Incorporatedís Heavy Construction Materials segment markets coal combustion products (CCP), including fly ash that is used as a replacement for portland cement, as well as provides CCP disposal and other services. This segment markets and disposes its fly ash through approximately 1,180 rail cars and 150 road licensed trucks. The companyís Energy Technology segment operates coal cleaning facilities that separate ash from waste coal to provide refined coal products. This segment sells its cleaned coal to electric power plants, as well as to industrial users of coal and coke producers. The Energy Technology segment engages heavy oil upgrading processes, the liquefaction of coal into liquid fuels, and the production of ethanol. Headwaters Incorporated was founded in 1987 and is headquartered in South Jordan, Utah.