Accrued Expenses (Tables)

12 Months Ended

Dec. 31, 2016

Accrued expenses consist of the following:



(In Thousands)	2016		2015
Vacation	$	8,254	$	7,155
Incentive compensation	5,530		3,883
Payrolls, related taxes and medical and other benefits	5,519		4,762
Workers’ compensation and disabilities	3,732		3,036
Accrued utilities	2,126		2,048
Environmental liabilities (current)	2,100		1,713
Accrued severance	1,976		1,908
Accrued freight	1,612		1,111
Customer rebates	842		2,032
Derivative contract liability	—		1,753
Other	6,956		4,252
Total	$	38,647	$	33,653

Schedule Of Reconciliation Of Beginning And Ending Balances Of Accrued Expenses Associated With Asset Impairments And Costs Associated With Exit And Disposal Activities

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, 2016 is as follows:



(In Thousands)	Severance			Asset Impairments			Other (a)			Total
Balance at January 1, 2014	$	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
For the year ended December 31, 2016:
Charges	1,535			603			546			2,684
Cash spend	(1,143		)	—			(397		)	(1,540		)
Charges against assets	—			(603		)	—			(603		)
Balance at December 31, 2016	$	1,854		$	—		$	554		$	2,408
(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.