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RESTRUCTURING ACTIVITIES | 12 Months Ended
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Dec. 31, 2016
Restructuring and Related Activities [Abstract] |
RESTRUCTURING ACTIVITIES | RESTRUCTURING ACTIVITIES 2016 Plan In July 2016, the Company identified a restructuring plan (the "2016 Plan") in Australia/New Zealand focused primarily on closing and consolidating locations within the Energy and Mining and Coatings segments. In the fourth quarter of 2016, the Company decided to close a structures facility in Canada. The 2016 Plan was mostly completed by the end of the fiscal year. During the last six months of fiscal 2016, the Company recorded the following pre-tax expenses from the 2016 Plan:
|  | Energy & Mining |  | Coatings |  | ESS |  | Other/ Corporate |  | TOTAL
Severance |  | $ | 665 |  |  | $ | 69 |  |  | $ | 955 |  |  | $ | — |  |  | $ | 1,689 |
Other cash restructuring expenses |  | 1,490 |  |  | — |  |  | 767 |  |  | — |  |  | 2,257 |
Asset impairments/net loss on disposals |  | 887 |  |  | — |  |  | 212 |  |  | — |  |  | 1,099 |
Total cost of sales |  | 3,042 |  |  | 69 |  |  | 1,934 |  |  | — |  |  | 5,045 |
Severance |  | 175 |  |  | 236 |  |  | 174 |  |  | — |  |  | 585 |
Other cash restructuring expenses |  | 1,961 |  |  | — |  |  | — |  |  | 234 |  |  | 2,195 |
Total selling, general and administrative expenses |  | 2,136 |  |  | 236 |  |  | 174 |  |  | 234 |  |  | 2,780 |
Consolidated total |  | $ | 5,178 |  |  | $ | 305 |  |  | $ | 2,108 |  |  | $ | 234 |  |  | $ | 7,825 |
2015 Plan In April 2015, the Company's Board of Directors authorized a broad restructuring plan (the "2015 Plan") of up to $60,000 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 |
(3) RESTRUCTURING ACTIVITIES (Continued) During fiscal 2016, the Company recognized the following pre-tax restructuring expense (all cash) of $4,581 related to the 2015 Plan:
• | Utility segment recognized $528 (cost of sales)
• | ESS segment recognized $1,040 (SG&A)
• | Coatings segment recognized $602 (SG&A)
• | Irrigation segment recognized $468 (SG&A)
• | Corporate recorded $1,943 (SG&A)
The 2015 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 $17,300 of impairments in the APAC galvanizing reporting unit during fiscal 2015 which was comparable to the amount included in the $60,000 original estimate. Change in the liabilities recorded for the restructuring plans were as follows:
|  | Balance at December 26, 2015 |  | Recognized Restructuring Expense |  | Costs Paid or Otherwise Settled |  | Balance at December 31, 2016
Severance |  | $ | 1,307 |  |  | $ | 3,660 |  |  | $ | (3,370 | ) |  | $ | 1,597 |
Other cash restructuring expenses |  | 1,426 |  |  | 7,647 |  |  | (4,492 | ) |  | 4,581 |
Total |  | $ | 2,733 |  |  | $ | 11,307 |  |  | $ | (7,862 | ) |  | $ | 6,178 |
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 + Details
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