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GOODWILL AND INTANGIBLE ASSETS | 12 Months Ended
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Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract] |
GOODWILL AND INTANGIBLE ASSETS | GOODWILL AND INTANGIBLE ASSETS Amortized Intangible Assets The components of amortized intangible assets at December 31, 2016 and December 26, 2015 were as follows:
| December 31, 2016
| Gross Carrying Amount |  | Accumulated Amortization |  | Weighted Average Life
Customer Relationships | $ | 191,316 |  |  | $ | 111,342 |  |  | 13 years
Proprietary Software & Database | 3,616 |  |  | 3,056 |  |  | 8 years
Patents & Proprietary Technology | 6,434 |  |  | 3,420 |  |  | 11 years
Other | 3,713 |  |  | 3,668 |  |  | 3 years
| $ | 205,079 |  |  | $ | 121,486 |  |  |
| December 26, 2015
| Gross Carrying Amount |  | Accumulated Amortization |  | Weighted Average Life
Customer Relationships | $ | 201,801 |  |  | $ | 101,614 |  |  | 13 years
Proprietary Software & Database | 3,571 |  |  | 2,966 |  |  | 8 years
Patents & Proprietary Technology | 6,815 |  |  | 3,421 |  |  | 11 years
Other | 3,752 |  |  | 3,671 |  |  | 3 years
| $ | 215,939 |  |  | $ | 111,672 |  |  |
Amortization expense for intangible assets was $15,935, $18,339 and $18,414 for the fiscal years ended December 31, 2016, December 26, 2015 and December 27, 2014, respectively. Estimated annual amortization expense related to finite‑lived intangible assets is as follows:
| Estimated Amortization Expense
2017 | $ | 15,063 |
2018 | 13,434 |
2019 | 12,694 |
2020 | 11,634 |
2021 | 9,586 |
The useful lives assigned to finite‑lived intangible assets included consideration of factors such as the Company’s past and expected experience related to customer retention rates, the remaining legal or contractual life of the underlying arrangement that resulted in the recognition of the intangible asset and the Company’s expected use of the intangible asset. Non-amortized intangible assets Intangible assets with indefinite lives are not amortized. The carrying values of trade names at December 31, 2016 and December 26, 2015 were as follows: (7) GOODWILL AND INTANGIBLE ASSETS (Continued)
| December 31, 2016 |  | December 26, 2015 |  | Year Acquired
Webforge | $ | 8,624 |  |  | $ | 10,430 |  |  | 2010
Valmont SM | 8,765 |  |  | 8,919 |  |  | 2014
Newmark | 11,111 |  |  | 11,111 |  |  | 2004
Ingal EPS/Ingal Civil Products | 7,032 |  |  | 8,504 |  |  | 2010
Donhad | 5,305 |  |  | 6,415 |  |  | 2010
Shakespeare | 4,000 |  |  | 4,000 |  |  | 2014
Industrial Galvanizers | 2,201 |  |  | 2,662 |  |  | 2010
Other | 13,747 |  |  | 13,889 |  |  |
| $ | 60,785 |  |  | $ | 65,930 |  |  |
In its determination of these intangible assets as indefinite‑lived, the Company considered such factors as its expected future use of the intangible asset, legal, regulatory, technological and competitive factors that may impact the useful life or value of the intangible asset and the expected costs to maintain the value of the intangible asset. The Company expects that these intangible assets will maintain their value indefinitely. Accordingly, these assets are not amortized. The Company's trade names were tested for impairment separately from goodwill in the third quarter of 2016. The values of the trade names were determined using the relief-from-royalty method. The Company determined that the value of its trade names were not impaired. The decrease in certain trade names in 2016 was solely due to currency translation effects. In 2015, the Company recorded a $5,830 impairment of the Webforge trade name (in Energy and Mining segment) and a $1,100 impairment of the Industrial Galvanizing trade name (in Coatings segment). Goodwill The carrying amount of goodwill by segment as of December 31, 2016 and December 26, 2015 was as follows:
| Engineered Support Structures Segment |  | Energy and Mining Segment |  | Utility Support Structures Segment |  | Coatings Segment |  | Irrigation Segment |  | Total
Gross Balance at December 26, 2015 | $ | 101,275 |  |  | $ | 99,829 |  |  | $ | 75,404 |  |  | $ | 75,941 |  |  | $ | 19,359 |  |  | $ | 371,808 |
Accumulated impairment losses | — |  |  | (18,670 | ) |  | — |  |  | (16,222 | ) |  | — |  |  | (34,892 | )
Balance at December 26, 2015 | 101,275 |  |  | 81,159 |  |  | 75,404 |  |  | 59,719 |  |  | 19,359 |  |  | 336,916 |
Foreign currency translation | (6,961 | ) |  | (8,947 | ) |  | — |  |  | (150 | ) |  | 252 |  |  | (15,806 | )
Balance at December 31, 2016 | $ | 94,314 |  |  | $ | 72,212 |  |  | $ | 75,404 |  |  | $ | 59,569 |  |  | $ | 19,611 |  |  | $ | 321,110 |
(7) GOODWILL AND INTANGIBLE ASSETS (Continued)
| Engineered Support Structures Segment |  | Energy and Mining Segment |  | Utility Support Structures Segment |  | Coatings Segment |  | Irrigation Segment |  | Total
Balance at December 27, 2014 | $ | 107,868 |  |  | $ | 106,770 |  |  | $ | 75,404 |  |  | $ | 75,533 |  |  | $ | 19,536 |  |  | $ | 385,111 |
Impairment | — |  |  | (18,670 | ) |  | — |  |  | (16,222 | ) |  | — |  |  | (34,892 | )
Acquisition | — |  |  | — |  |  | — |  |  | 3,019 |  |  | — |  |  | 3,019 |
Foreign currency translation | (4,856 | ) |  | (6,941 | ) |  | — |  |  | (2,611 | ) |  | (177 | ) |  | (14,585 | )
Divestiture of business | (1,737 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | (1,737 | )
Balance at December 26, 2015 | $ | 101,275 |  |  | $ | 81,159 |  |  | $ | 75,404 |  |  | $ | 59,719 |  |  | $ | 19,359 |  |  | $ | 336,916 |
During the second quarter of 2015, the Company divested of a small business in its ESS segment. The goodwill allocated to that business was $1,737 and was required to be written off based on the selling price of the divested business. The Company’s annual impairment test of goodwill was performed during the third quarter of 2016 and it was determined that the goodwill on the consolidated balance sheet was not impaired. In fiscal 2015, the Company recognized a $16,222 impairment charge which represented all of the goodwill on the APAC Coatings reporting unit. The forecast for lower prices for oil and natural gas required an interim step 2 test for our Access Systems reporting unit during the fourth quarter of 2015. Accordingly, the Company recorded a $18,670 impairment of Access System's goodwill.

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- Definition The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16373-109275 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16265-109275 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=35741047&loc=d3e13816-109267 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=35741047&loc=d3e13854-109267 + Details
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