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Accrued Expenses | 12 Months Ended
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Dec. 31, 2018
Accrued Liabilities [Abstract] |
Accrued Expenses | ACCRUED EXPENSES Accrued expenses consist of the following:
(In thousands) | 2018 |  | 2017
Vacation | $ | 8,946 |  |  | $ | 8,575 |
Incentive compensation | 6,979 |  |  | 7,958 |
Payrolls, related taxes and medical and other benefits | 6,600 |  |  | 6,034 |
Workers’ compensation and disabilities | 4,048 |  |  | 3,746 |
Derivative contract liability | 2,720 |  |  | 558 |
Accrued utilities | 2,420 |  |  | 2,177 |
Accrued freight | 2,091 |  |  | 1,581 |
Environmental liabilities (current) | 1,990 |  |  | 3,110 |
Customer rebates | 1,476 |  |  | 1,929 |
Accrued severance | 637 |  |  | 783 |
Other | 4,588 |  |  | 5,982 |
Total | $ | 42,495 |  |  | $ | 42,433 |
A reconciliation of the beginning and ending balances of accrued expenses associated with asset impairments and costs related to exit and disposal activities for each of the three years in the period ended December 31, 2018 is as follows:
(In thousands) | Severance(a) |  | Asset Impairments(b) |  | Other(c) |  | Total
Balance at January 1, 2016 | $ | 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 |
For the year ended December 31, 2017: |  |  |  |  |  |  |
Charges | 589 |  |  | 101,595 |  |  | 304 |  |  | 102,488 |
Cash spend | (1,816 | ) |  | — |  |  | (382 | ) |  | (2,198 | )
Charges against assets | — |  |  | (101,595 | ) |  | — |  |  | (101,595 | )
Balance at December 31, 2017 | 627 |  |  | — |  |  | 476 |  |  | 1,103 |
For the year ended December 31, 2018: |  |  |  |  |  |  |
Charges | 2,654 |  |  | 233 |  |  | 118 |  |  | 3,005 |
Cash spend | (2,665 | ) |  | — |  |  | (434 | ) |  | (3,099 | )
Charges against assets | — |  |  | (141 | ) |  | — |  |  | (141 | )
Reversed to income | — |  |  | (92 | ) |  | — |  |  | (92 | )
Balance at December 31, 2018 | $ | 616 |  |  | $ | — |  |  | $ | 160 |  |  | $ | 776 |
(a) Severance primarily includes severance payments associated with the consolidation of North American PE Films manufacturing facilities in 2016 and 2017 and with the shutdown of the PE Films Shanghai, China facility in 2018. (b) Asset impairments in 2017 primarily related to the Flexible Packaging Films’ impairment of $101 million. (c) Other primarily includes other shutdown-related costs associated with the shutdown and sale of the Company’s aluminum extrusions manufacturing facility in Kentland, Indiana.
See Note 17 for more information on plant shutdowns, asset impairments and restructurings of continuing operations.

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- Definition The entire disclosure for accounts payable and accrued liabilities at the end of the reporting period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19(a),20,24) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
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