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RESTRUCTURING ACTIVITIES | 6 Months Ended
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Jun. 25, 2016
Restructuring and Related Activities [Abstract] |
RESTRUCTURING ACTIVITIES | RESTRUCTURING ACTIVITIES In July 2016, the Company identified a restructuring plan in Australia/New Zealand (the "2016 Plan") focused primarily on closing and consolidating locations within the Energy and Mining and Coatings segments. During the remainder of 2016, the Company estimates it will incur the following pre-tax expenses from the 2016 Plan:
|  | Energy & Mining |  | Coatings |  | Other/ Corporate |  | TOTAL
Severance |  | $ | 365 |  |  | $ | 380 |  |  | $ | — |  |  | $ | 745 |
Other cash restructuring expenses |  | 1,728 |  |  | 285 |  |  | — |  |  | 2,013 |
Asset impairments/net loss on disposals |  | 815 |  |  | — |  |  | — |  |  | 815 |
Total cost of sales |  | 2,908 |  |  | 665 |  |  | — |  |  | 3,573 |
Severance |  | 240 |  |  | 715 |  |  | — |  |  | 955 |
Other cash restructuring expenses |  | — |  |  | — |  |  | 200 |  |  | 200 |
Total selling, general and administrative expenses |  | 240 |  |  | 715 |  |  | 200 |  |  | 1,155 |
Consolidated total |  | $ | 3,148 |  |  | $ | 1,380 |  |  | $ | 200 |  |  | $ | 4,728 |
In April 2015, the Company's Board of Directors authorized a broad restructuring plan (the "Plan") to respond to the market environment in certain businesses. During fiscal 2015, the Company substantially completed this Plan and recognized $21,708 of pre-tax restructuring expenses in cost of sales and $18,144 of pre-tax restructuring expenses in selling, general, and administrative expenses. Within the total fiscal 2015 pre-tax restructuring expense of $39,852 were pre-tax asset impairments of $19,836. The Company's utility segment recognized $380 of pre-tax restucturing expense during the first half of fiscal 2016. During the first quarter of fiscal 2015, the Company's recognized $785 of pre-tax expense for severance and other cash related expenses within the ESS and Energy and Mining segments. During the second quarter of fiscal 2015, the Company recognized the following pre-tax restructuring expenses:
|  | ESS |  | Energy & Mining |  | Utility |  | Coatings |  | Irrigation |  | Other/ Corporate |  | TOTAL
Severance |  | $ | 32 |  |  | $ | 576 |  |  | $ | 1,380 |  |  | $ | 310 |  |  | $ | — |  |  | $ | — |  |  | $ | 2,298 |
Other cash restructuring expenses |  | — |  |  | 45 |  |  | 375 |  |  | 40 |  |  | — |  |  | — |  |  | 460 |
Asset impairments/net loss on disposals |  | 45 |  |  | 752 |  |  | 295 |  |  | 4,150 |  |  | — |  |  | — |  |  | 5,242 |
Total cost of sales |  | 77 |  |  | 1,373 |  |  | 2,050 |  |  | 4,500 |  |  | — |  |  | — |  |  | 8,000 |
Severance |  | 797 |  |  | 168 |  |  | 405 |  |  | — |  |  | 219 |  |  | 240 |  |  | 1,829 |
Other cash restructuring expenses |  | 125 |  |  | — |  |  | — |  |  | 269 |  |  | — |  |  | — |  |  | 394 |
Asset impairments/net loss on disposals |  | 2,030 |  |  | — |  |  | — |  |  | — |  |  | 130 |  |  | 1,890 |  |  | 4,050 |
Total selling, general and administrative expenses |  | 2,952 |  |  | 168 |  |  | 405 |  |  | 269 |  |  | 349 |  |  | 2,130 |  |  | 6,273 |
Consolidated total |  | $ | 3,029 |  |  | $ | 1,541 |  |  | $ | 2,455 |  |  | $ | 4,769 |  |  | $ | 349 |  |  | $ | 2,130 |  |  | $ | 14,273 |
Liabilities recorded for the restructuring Plan and changes therein for the first half of fiscal 2016 were as follows:
|  | Balance at December 26, 2015 |  | Recognized Restructuring Expense |  | Costs Paid or Otherwise Settled |  | Balance at June 25, 2016
Severance |  | $ | 1,307 |  |  | $ | — |  |  | $ | (1,188 | ) |  | $ | 119 |
Other cash restructuring expenses |  | 1,426 |  |  | — |  |  | (305 | ) |  | 1,121 |
Total |  | $ | 2,733 |  |  | $ | — |  |  | $ | (1,493 | ) |  | $ | 1,240 |

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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 + Details
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