HEADWATERS INCORPORATED

What is XBRL?

XBRL is an XML-based language for the electronic transmission of business and financial data. XBRL is not an accounting standard; however it is a standards-based way to communicate business and financial information. The SEC is requiring large accelerated filers, such as ourselves, to begin filing in XBRL for quarterly reports containing financial statements for fiscal periods ending on or after June 15, 2009.  The various XBRL exhibits included on this web page are provided as PDFs and have been included to provide you the option of importing them into your XBRL viewer of choice.