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Accrued Expenses (Tables) | 12 Months Ended
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Dec. 31, 2018
Accrued Liabilities [Abstract] |
Schedule Of 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 |
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 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 $101 million. (c) Other primarily includes other shutdown-related costs associated with the shutdown and sale of the Company’s aluminum extrusions manufacturing facility in Kentland, Indiana.
Quarterly charges associated with the shutdown of PE Films’ manufacturing facility in Shanghai, China, which includes categories of expenses shown in the table below (Accelerated depreciation and a portion of Other facility consolidation-related costs and Severance & employee related expenses, as noted in the table below, are included in “Cost of goods sold” in the consolidated statements of income):
| 1st Quarter | 2nd Quarter | 3rd Quarter | 4th Quarter | 2018
($ in millions) | BT | AT | BT | AT | BT | AT | BT | AT | BT | AT
Severance & employee related expenses | — |  | — |  | 0.4 |  | 0.4 |  | 1.3 |  | 1.3 |  | 0.5 |  | 0.5 |  | 2.2 |  | 2.2 |
Accelerated depreciation | — |  | — |  | 0.1 |  | 0.1 |  | 0.4 |  | 0.4 |  | 0.1 |  | 0.1 |  | 0.6 |  | 0.6 |
Other facility consolidation-related costs | — |  | — |  | 0.1 |  | 0.1 |  | 0.1 |  | 0.1 |  | 0.3 |  | 0.3 |  | 0.5 |  | 0.5 |
Total | — |  | — |  | 0.6 |  | 0.6 |  | 1.8 |  | 1.8 |  | 0.9 |  | 0.9 |  | 3.3 |  | 3.3 |
Amount included in “Cost of goods sold” in the consolidated statements of income | — |  | — |  | 0.2 |  | 0.2 |  | 0.7 |  | 0.7 |  | 0.3 |  | 0.3 |  | 1.2 |  | 1.2 |
Note: BT = before taxes; AT = after taxes

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