This document outlines the welding, machining, and fabrication capabilities of the Air Preheater Company. It details the various welding methods, qualifications, positions, and materials that can be handled. It also lists the machining equipment including mills, lathes, bores, and lasers. The company has extensive lifting and material handling capabilities up to 100 tons. It provides custom manufacturing and has been in business since 1923 serving various industries including power, metals, and petrochemical.