RESTRUCTURING ACTIVITIES

12 Months Ended

Dec. 26, 2015

Restructuring and Related Activities [Abstract]

In April 2015, the Company's Board of Directors authorized a broad restructuring plan (the "Plan") of up to $60 million to respond to the market environment in certain businesses. The following pre-tax expenses were recognized in 2015:



	ESS		Energy & Mining		Utility		Coatings		Irrigation		Other/ Corporate		TOTAL
Severance	$	2,305	$	2,112	$	1,555	$	508	$	724	$	—	$	7,204
Other cash restructuring expenses	1,467		882		1,853		175		—		—		4,377
Asset impairments/net loss on disposals	333		3,361		1,142		5,291		—		—		10,127
Total cost of sales	4,105		6,355		4,550		5,974		724		—		21,708

Severance	2,951		714		404		270		423		1,957		6,719
Other cash restructuring expenses	—		—		238		336		—		1,142		1,716
Asset impairments/net loss on disposals	2,223		—		—		—		130		7,356		9,709
Total selling, general and administrative expenses	5,174		714		642		606		553		10,455		18,144
Consolidated total	$	9,279	$	7,069	$	5,192	$	6,580	$	1,277	$	10,455	$	39,852

The $60 million Plan contemplated that the Company may have to recognize an impairment of goodwill in its APAC galvanizing reporting unit, dependent on future financial projections factoring the restructuring activities taking place in that reporting unit. The Company recognized $17.3 million of impairments in the APAC galvanizing reporting unit during fiscal 2015 which was comparable to the amount included in the $60 million original estimate.

(3) RESTRUCTURING ACTIVITIES (Continued)

Liabilities recorded for the Plan in 2015 and changes therein were as follows:



	Balance at December 27, 2014		Recognized Restructuring Expense		Costs Paid or Otherwise Settled		Balance at December 26, 2015
Severance	$	—	$	13,923	$	12,616	$	1,307
Other cash restructuring expenses	—		6,093		4,667		1,426
Total	$	—	$	20,016	$	17,283	$	2,733

A significant change in market conditions in any of the Company's segments may affect the Company's assessment of the restructuring activities.