ACCRUED EXPENSES

Accrued expenses consist of the following:



(In Thousands)	2015		2014
Vacation	$	7,155	$	7,266
Payrolls, related taxes and medical and other benefits	4,762		4,119
Incentive compensation	3,883		3,803
Workers’ compensation and disabilities	3,036		3,007
Accrued utilities	2,048		2,186
Customer rebates	2,032		2,055
Accrued severance	1,908		245
Derivative contract liability	1,753		236
Other	7,076		9,132
Total	$	33,653	$	32,049

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, 2015 is as follows:



(In Thousands)	Severance			Asset Impairments			Other (a)			Total
Balance at January 1, 2013	$	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
For the year ended December 31, 2015:
Charges	2,568			403			879			3,850
Cash spend	(1,352		)	—			(675		)	(2,027		)
Charges against assets	—			(403		)	—			(403		)
Balance at December 31, 2015	$	1,462		$	—		$	405		$	1,867


(a)	Other includes other shutdown-related costs associated with the consolidation of domestic PE Films manufacturing facilities and 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.