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Restructuring | 12 Months Ended
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Dec. 31, 2014
Restructuring and Related Activities [Abstract] |
Restructuring, Impairment, and Other Activities Disclosure [Text Block] | Restructuring 2014 Projects In November 2014, our management approved restructuring projects (2014 Projects) to restructure our Electricity business and related general and administrative activities, along with certain Gas and Water activities, to improve operational efficiencies and reduce expenses. The 2014 Projects include consolidation of certain facilities and reduction of our global workforce. The improved structure will position us to meet our long-term profitability goals by better aligning global operations with markets where we can serve our customers profitably. We began implementing these projects in the fourth quarter of 2014, and we expect to substantially complete these projects by the end of 2016. Certain aspects of the projects are subject to a variety of labor and employment laws, rules, and regulations, which could result in a delay in implementing the projects at some locations. The total expected restructuring costs, the restructuring costs recognized during the year ended December 31, 2014, and the remaining expected restructuring costs as of December 31, 2014 are as follows:
| Total Expected Costs at December 31, 2014 |  | Costs Recognized During the Year Ended December 31, 2014 |  | Remaining Costs to be Recognized at December 31, 2014
| (in thousands)
Employee severance costs | $ | 47,447 |  |  | $ | 47,447 |  |  | $ | — |
Asset impairments | 7,952 |  |  | 7,952 |  |  | — |
Other restructuring costs | 11,254 |  |  | 401 |  |  | 10,853 |
Total | $ | 66,653 |  |  | $ | 55,800 |  |  | $ | 10,853 |
Segments: |  |  |  |  |
Electricity | $ | 39,730 |  |  | $ | 29,660 |  |  | $ | 10,070 |
Gas | 12,455 |  |  | 12,185 |  |  | 270 |
Water | 1,145 |  |  | 1,106 |  |  | 39 |
Corporate unallocated | 13,323 |  |  | 12,849 |  |  | 474 |
Total | $ | 66,653 |  |  | $ | 55,800 |  |  | $ | 10,853 |
2013 Projects In September 2013, our management approved projects (the 2013 Projects) to restructure our operations to improve profitability and increase efficiencies. We began implementing these projects in the third quarter of 2013, and we expect to substantially complete project activities by the middle of 2015 and begin recognizing full savings in 2016. While project activities are expected to continue through June 2015, no further costs are expected to be recognized. In connection with the 2013 Projects, we sold a Gas manufacturing facility in China for a gain of $2.7 million during the fourth quarter of 2014, which is included in the Asset impairments line below. The total expected restructuring costs, the costs recognized in prior periods, the restructuring costs recognized during the year ended December 31, 2014, and the remaining expected restructuring costs as of December 31, 2014 were as follows:
| Total Expected Costs at December 31, 2014 |  | Costs Recognized in Prior Periods |  | Costs Recognized During the Year Ended December 31, 2014 |  | Remaining Costs to be Recognized at December 31, 2014
| (in thousands)
Employee severance costs | $ | 23,691 |  |  | $ | 29,186 |  |  | $ | (5,495 | ) |  | $ | — |
Asset impairments | (1,500 | ) |  | 1,232 |  |  | (2,732 | ) |  | — |
Other restructuring costs | 3,965 |  |  | 681 |  |  | 3,284 |  |  | — |
Total | $ | 26,156 |  |  | $ | 31,099 |  |  | $ | (4,943 | ) |  | $ | — |
Segments: |  |  |  |  |  |  |
Electricity | $ | 15,512 |  |  | $ | 24,056 |  |  | $ | (8,544 | ) |  | $ | — |
Gas | 1,375 |  |  | 4,369 |  |  | (2,994 | ) |  | — |
Water | 3,130 |  |  | 1,957 |  |  | 1,173 |  |  | — |
Corporate unallocated | 6,139 |  |  | 717 |  |  | 5,422 |  |  | — |
Total | $ | 26,156 |  |  | $ | 31,099 |  |  | $ | (4,943 | ) |  | $ | — |
The following table summarizes the activity within the restructuring related balance sheet accounts, for the 2014 and 2013 Projects, during the year ended December 31, 2014:
| Accrued Employee Severance |  | Asset Impairments & Net (Gain) Loss on Sale or Disposal |  | Other Accrued Costs |  | Total
| (in thousands)
Beginning balance, January 1, 2014 | $ | 32,709 |  |  | $ | — |  |  | $ | 3,632 |  |  | $ | 36,341 |
Costs incurred and charged to expense | 41,952 |  |  | 5,220 |  |  | 3,685 |  |  | 50,857 |
Cash payments | (12,732 | ) |  | — |  |  | (3,581 | ) |  | (16,313 | )
Non-cash items | — |  |  | (5,220 | ) |  | — |  |  | (5,220 | )
Effect of change in exchange rates | (2,596 | ) |  | — |  |  | (210 | ) |  | (2,806 | )
Ending balance, December 31, 2014 | $ | 59,333 |  |  | $ | — |  |  | $ | 3,526 |  |  | $ | 62,859 |
Other restructuring costs include expenses for employee relocation, professional fees associated with employee severance, costs to exit the facilities once the operations in those facilities have ceased. Costs associated with restructuring activities are generally presented in the Consolidated Statements of Operations as restructuring, except for certain costs associated with inventory write-downs, which are classified within cost of revenues, and accelerated depreciation expense, which is recognized according to the use of the asset. The current portions of the restructuring related liability balances were $49.1 million and $30.3 million as of December 31, 2014 and 2013, respectively. The current portion of the liability is classified within "Other current liabilities" on the Consolidated Balance Sheets. The long-term portions of the restructuring related liability related balances were $13.8 million and $6.0 million as of December 31, 2014 and 2013, respectively. The long-term portion of the restructuring liability is classified within "Other long-term obligations" on the Consolidated Balance Sheets. Asset impairments are determined at the asset group level. Assets held for sale are classified within other current assets and are reported at the lower of the carrying amount or the fair value, less costs to sell, and are no longer depreciated or amortized. Asset impairments under the 2014 Projects include:
• | Impairment of $3.0 million on the land and buildings at one manufacturing site designated as an asset group and classified as held and used;
• | Impairments of $4.6 million for machinery and equipment; and
• | Impairments of $0.4 million for other property, plant, and equipment.
The following table includes long-lived assets held and used that were measured at fair value on a nonrecurring basis as of December 31, 2014 and 2013, and the related recognized losses for the years ended December 31, 2014 and 2013:
| Net Carrying Value |  | Fair Value Measurement (Level 3) |  | Total Loss Recognized
| (in thousands)
2014 |  |  |  |  |
Long-lived assets held and used | $ | 1,930 |  |  | $ | 1,930 |  |  | $ | 7,952 |
2013 |  |  |  |  |
Long-lived assets held and used | $ | — |  |  | $ | — |  |  | $ | — |
The fair values of the asset group included in long-lived assets held and used were determined based primarily on their appraised fair value.

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- Definition The entire 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 No definition available. + Details
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