Headwaters Incorporated provides products and services to building and construction materials sectors in the United States and Canada. It operates through three segments: Building Products, Construction Materials, and Energy Technology. The Building Products segment designs, manufactures, and markets siding and exterior siding accessories, including decorative window shutters, gable vents, mounting blocks for exterior fixtures, roof ventilation, trim board and molding products, specialty siding products, and window well systems; professional tools, such as portable cutting and shaping tools; manufactured architectural stone products; resin-based composite, concrete, and stone-coated metal roofing products; vinyl windows; decking related products; and concrete-based masonry products comprising standard grey blocks, split and ground face blocks, and polished and textured blocks. It offers its products under the Eldorado Stone, Dutch Quality Stone, StoneCraft, InSpire, Aledora, Enviroshake, Entegra, Gerard, Allmet, and Metrotile names through a network of distributors, such as masonry and stone suppliers, roofing and siding material distributors, fireplace suppliers, and other contractor specialty stores, as well as through national and regional retail home centers and direct sales. The Construction Materials segment manages and markets coal combustion products (CCP), including fly ash that is used as a replacement for Portland cement in various concrete applications, such as infrastructure, commercial, and residential construction; process and markets synthetic gypsum; and provides CCP disposal services, as well as services to electric utilities related to the management of CCPs. The Energy Technology segment develops and commercializes HCAT, a heavy oil upgrading technology. Headwaters Incorporated was founded in 1987 and is headquartered in South Jordan, Utah. As of May 8, 2017, Headwaters Incorporated operates as a subsidiary of Boral Industries, Inc.