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Accrued Expenses
 12 Months Ended
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.