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Restructuring | 9 Months Ended
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Sep. 30, 2015
Restructuring and Related Activities [Abstract] |
Restructuring | Restructuring The Company recorded restructuring charges during the three and nine months ended September 30, 2015 in connection with a reduction in force, the departure of certain executive officers and management's further alignment of the business with strategic objectives. These charges related to severance arrangements with departing employees and executives, including those impacted by the closing of its fabrication facility in McKeesport, Pennsylvania and the termination of the operations of a foreign subsidiary that was involved in the development of certain data analytics and monitoring products (see Note 3), as well as non-cash charges related to the acceleration of vesting of certain stock awards. The Company incurred additional charges during the remainder of 2015 associated with the closing of BCSI's facilities and corresponding alignment of the business with strategic objectives. The Company recorded restructuring charges during the three and nine months ended September 30, 2014 primarily related to a reduction in force, the departure of executive officers and management's alignment of the business with strategic objectives. These charges were related to severance agreements with departing employees and executives, including non-cash charges related to the acceleration of vesting of certain stock awards. A summary of the net pretax charges, incurred by segment, for each period is as follows:
|  |  |  | Pretax Charge
(in thousands, except employee data) |  | Approximate Number of Employees |  | Refined Coal |  | Emission Control - ACI |  | Emissions Control - BCSI |  | Research & Development |  | All Other and Corporate |  | Total
Three Months Ended September 30, 2015 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Restructuring charges |  | 109 |  |  | $ | — |  |  | $ | 316 |  |  | $ | 364 |  |  | $ | 1,937 |  |  | $ | 116 |  |  | $ | 2,733 |
Total pretax charge, net of reversals |  |  |  | $ | — |  |  | $ | 316 |  |  | $ | 364 |  |  | $ | 1,937 |  |  | $ | 116 |  |  | $ | 2,733 |
Nine Months Ended September 30, 2015 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Restructuring charges |  | 154 |  |  | $ | — |  |  | $ | 2,030 |  |  | $ | 364 |  |  | $ | 2,023 |  |  | $ | 4,358 |  |  | $ | 8,775 |
Changes in estimates |  |  |  | — |  |  | (10 | ) |  | — |  |  | — |  |  | (2 | ) |  | (12 | )
Total pretax charge, net of reversals |  |  |  | $ | — |  |  | $ | 2,020 |  |  | $ | 364 |  |  | $ | 2,023 |  |  | $ | 4,356 |  |  | $ | 8,763 |
Three Months Ended September 30, 2014 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Restructuring charges |  | 5 |  |  | $ | — |  |  | $ | 408 |  |  | $ | — |  |  | $ | — |  |  | $ | 1,598 |  |  | $ | 2,006 |
Total pretax charge, net of reversals |  |  |  | $ | — |  |  | $ | 408 |  |  | $ | — |  |  | $ | — |  |  | $ | 1,598 |  |  | $ | 2,006 |
Nine Months Ended September 30, 2014 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Restructuring charges |  | 23 |  |  | $ | — |  |  | $ | 760 |  |  | $ | — |  |  | $ | — |  |  | $ | 1,612 |  |  | $ | 2,372 |
Total pretax charge, net of reversals |  |  |  | $ | — |  |  | $ | 760 |  |  | $ | — |  |  | $ | — |  |  | $ | 1,612 |  |  | $ | 2,372 |
The following table summarizes the Company’s utilization of restructuring accruals for the nine months ended September 30, 2015:
(in thousands) |  | Employee Severance |  | Business Operations Closure |  | Total
Remaining accrual as of December 31, 2014 |  | $ | 1,690 |  |  | $ | — |  |  | $ | 1,690 |
Expense provision (1) |  | 6,902 |  |  | 1,873 |  |  | 8,775 |
Cash payments and other (1) |  | (5,502 | ) |  | (1,873 | ) |  | (7,375 | )
Change in estimates |  | (12 | ) |  | — |  |  | (12 | )
Remaining accrual as of September 30, 2015 |  | $ | 3,078 |  |  | $ | — |  |  | $ | 3,078 |
(1) Included within the Expense provision and Cash payments and other line items in the above table is equity based compensation of $3.1 million for the nine months ended September 30, 2015, resulting from the accelerated vesting of modified equity-based compensation awards for certain terminated employees. Additionally, as discussed in Note 3, due to restructuring activities the Company fully impaired the carrying value of certain assets, thereby recognizing net impairment expense in the amount of $1.9 million during the third quarter of 2015. Restructuring accruals are included within the Accrued payroll and related liabilities line item in the Condensed Consolidated Balance Sheets. Restructuring expenses are included within the Payroll and benefits and Research and development, net line items in the Condensed Consolidated Statements of Operations.

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- Definition The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140864-122747 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 5 -Section P -Subsection 3, 4 + Details
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