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Restructuring (Tables)

9 Months Ended

Sep. 30, 2015

Restructuring and Related Activities [Abstract]

Restructuring and Related Costs

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

Schedule of Restructuring Reserve by Type of Cost

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.

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- References

No definition available.

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- Definition

Tabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets.

+ References

Reference 1: 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 2: 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 3: 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

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- Definition

Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (b)(2)
-URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869

Reference 2: 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(b)(2))
-URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747

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