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RESTRUCTURING ACTIVITIES | 12 Months Ended
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Dec. 26, 2015
Restructuring and Related Activities [Abstract] |
RESTRUCTURING ACTIVITIES | RESTRUCTURING ACTIVITIES In April 2015, the Company's Board of Directors authorized a broad restructuring plan (the "Plan") of up to $60 million to respond to the market environment in certain businesses. The following pre-tax expenses were recognized in 2015:
|  | ESS |  | Energy & Mining |  | Utility |  | Coatings |  | Irrigation |  | Other/ Corporate |  | TOTAL
Severance |  | $ | 2,305 |  |  | $ | 2,112 |  |  | $ | 1,555 |  |  | $ | 508 |  |  | $ | 724 |  |  | $ | — |  |  | $ | 7,204 |
Other cash restructuring expenses |  | 1,467 |  |  | 882 |  |  | 1,853 |  |  | 175 |  |  | — |  |  | — |  |  | 4,377 |
Asset impairments/net loss on disposals |  | 333 |  |  | 3,361 |  |  | 1,142 |  |  | 5,291 |  |  | — |  |  | — |  |  | 10,127 |
Total cost of sales |  | 4,105 |  |  | 6,355 |  |  | 4,550 |  |  | 5,974 |  |  | 724 |  |  | — |  |  | 21,708 |
Severance |  | 2,951 |  |  | 714 |  |  | 404 |  |  | 270 |  |  | 423 |  |  | 1,957 |  |  | 6,719 |
Other cash restructuring expenses |  | — |  |  | — |  |  | 238 |  |  | 336 |  |  | — |  |  | 1,142 |  |  | 1,716 |
Asset impairments/net loss on disposals |  | 2,223 |  |  | — |  |  | — |  |  | — |  |  | 130 |  |  | 7,356 |  |  | 9,709 |
Total selling, general and administrative expenses |  | 5,174 |  |  | 714 |  |  | 642 |  |  | 606 |  |  | 553 |  |  | 10,455 |  |  | 18,144 |
Consolidated total |  | $ | 9,279 |  |  | $ | 7,069 |  |  | $ | 5,192 |  |  | $ | 6,580 |  |  | $ | 1,277 |  |  | $ | 10,455 |  |  | $ | 39,852 |
The $60 million Plan contemplated that the Company may have to recognize an impairment of goodwill in its APAC galvanizing reporting unit, dependent on future financial projections factoring the restructuring activities taking place in that reporting unit. The Company recognized $17.3 million of impairments in the APAC galvanizing reporting unit during fiscal 2015 which was comparable to the amount included in the $60 million original estimate. (3) RESTRUCTURING ACTIVITIES (Continued) Liabilities recorded for the Plan in 2015 and changes therein were as follows:
|  | Balance at December 27, 2014 |  | Recognized Restructuring Expense |  | Costs Paid or Otherwise Settled |  | Balance at December 26, 2015
Severance |  | $ | — |  |  | $ | 13,923 |  |  | $ | 12,616 |  |  | $ | 1,307 |
Other cash restructuring expenses |  | — |  |  | 6,093 |  |  | 4,667 |  |  | 1,426 |
Total |  | $ | — |  |  | $ | 20,016 |  |  | $ | 17,283 |  |  | $ | 2,733 |
A significant change in market conditions in any of the Company's segments may affect the Company's assessment of the restructuring activities.

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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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