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Accrued Expenses
12 Months Ended
Dec. 31, 2014
Accrued Liabilities [Abstract]  
Accrued Expenses
ACCRUED EXPENSES
Accrued expenses consist of the following:
(In Thousands)
2014
 
2013
Vacation
$
7,266

 
$
7,077

Payrolls, related taxes and medical and other benefits
4,119

 
5,679

Incentive compensation
3,803

 
4,148

Workers’ compensation and disabilities
3,007

 
2,753

Accrued utilities
2,186

 
2,494

Taxes other than federal income and payroll
841

 
2,153

Contractual indemnification claims (see note 3)

 
2,604

Other
10,827

 
15,250

Total
$
32,049

 
$
42,158


A reconciliation of the beginning and ending balances of accrued expenses associated with asset impairments and costs associated with exit and disposal activities for each of the three years in the period ended December 31, 2014 is as follows:
(In Thousands)
Severance
 
Asset Impairments
 
Other (a)
 
Total
Balance at January 1, 2012
$
197

 
$

 
$

 
$
197

For the year ended December 31, 2012:
 
 
 
 
 
 
 
Charges
1,562

 
1,077

 
2,255

 
4,894

Cash spend
(1,463
)
 

 
(1,670
)
 
(3,133
)
Charges against assets

 
(1,077
)
 

 
(1,077
)
Balance at December 31, 2012
296

 

 
585

 
881

For the year ended December 31, 2013:
 
 
 
 
 
 
 
Charges
671

 
172

 
569

 
1,412

Cash spend
(636
)
 

 
(798
)
 
(1,434
)
Charges against assets

 
(172
)
 

 
(172
)
Balance at December 31, 2013
331

 

 
356

 
687

For the year ended December 31, 2014:
 
 
 
 
 
 
 
Charges
2,668

 
227

 
131

 
3,026

Cash spend
(2,753
)
 

 
(286
)
 
(3,039
)
Charges against assets

 
(227
)
 

 
(227
)
Balance at December 31, 2014
$
246

 
$

 
$
201

 
$
447

(a)
Other includes other shutdown-related costs associated with the shutdown of the Company’s aluminum extrusions manufacturing facility in Kentland, Indiana.
See Note 18 for more information on plant shutdowns, asset impairments and restructurings of continuing operations.