RESTRUCTURING ACTIVITIES

2016 Plan

In July 2016, the Company identified a restructuring plan in Australia/New Zealand (the "2016 Plan") focused primarily on closing and consolidating locations within the Energy and Mining and Coatings segments. During the last six months of fiscal 2016, the Company estimates it will incur the following pre-tax expenses from the 2016 Plan:



	Energy & Mining		Coatings		Other/ Corporate		TOTAL
Severance	$	365	$	380	$	—	$	745
Other cash restructuring expenses	1,588		285		—		1,873
Asset impairments/net loss on disposals	815		—		—		815
Total cost of sales	2,768		665		—		3,433

Severance	240		715		—		955
Other cash restructuring expenses	140		—		225		365
Total selling, general and administrative expenses	380		715		225		1,320
Consolidated total	$	3,148	$	1,380	$	225	$	4,753

During the third quarter of fiscal 2016, the Company recognized the following pre-tax restructuring expenses:



	Energy & Mining		Coatings		Other/ Corporate		TOTAL
Severance	$	155	$	69	$	—	$	224
Other cash restructuring expenses	533		—		—		533
Asset impairments/net loss on disposals	618		—		—		618
Total cost of sales	1,306		69		—		1,375

Severance	161		236		—		397
Other cash restructuring expenses	140		—		225		365
Total selling, general and administrative expenses	301		236		225		762
Consolidated total	$	1,607	$	305	$	225	$	2,137

2015 Plan

In April 2015, the Company's Board of Directors authorized a broad restructuring plan (the "2015 Plan") to respond to the market environment in certain businesses. During fiscal 2015, the Company substantially completed this 2015 Plan and recognized $21,708 of pre-tax restructuring expenses in cost of sales and $18,144 of pre-tax restructuring expenses in selling, general, and administrative expenses. Within the total fiscal 2015 pre-tax restructuring expense of $39,852 were pre-tax asset impairments of $19,836.

During fiscal 2016, the Company recognized the following pre-tax restructuring cash expense related to the 2015 Plan:


•	Utility segment recognized $528 (cost of sales)


•	Engineered Support Structures (ESS) recognized $587 (SG&A)


•	Corporate recorded $1,572 (SG&A) and


•	Coatings recognized $241 (SG&A).

During the third quarter of fiscal 2015, the Company recognized the following pre-tax restructuring expenses:



	ESS		Energy & Mining		Utility		Coatings		Irrigation		Other/ Corporate		TOTAL
Severance	$	149	$	1,260	$	204	$	120	$	—	$	—	$	1,733
Other cash restructuring expenses	284		500		674		138		—		—		1,596
Asset impairments/net loss on disposals	—		890		43		548		—		—		1,481
Total cost of sales	433		2,650		921		806		—		—		4,810

Severance	1,201		284		—		—		52		400		1,937
Other cash restructuring expenses	—		—		238		—		—		—		238
Asset impairments/net loss on disposals	—				—		—		—		1,815		1,815
Total selling, general and administrative expenses	1,201		284		238		—		52		2,215		3,990
Consolidated total	$	1,634	$	2,934	$	1,159	$	806	$	52	$	2,215	$	8,800

Liabilities recorded for the restructuring plans and changes therein for the first three quarters of fiscal 2016 were as follows:



	Balance at December 26, 2015		Recognized Restructuring Expense		Costs Paid or Otherwise Settled			Balance at September 24, 2016
Severance	$	1,307	$	1,449	$	(1,431	)	$	1,325
Other cash restructuring expenses	1,426		2,998		(2,999		)	1,425
Total	$	2,733	$	4,447	$	(4,430	)	$	2,750