RESTRUCTURING ACTIVITIES

12 Months Ended

Dec. 30, 2017

Restructuring and Related Activities [Abstract]

RESTRUCTURING ACTIVITIES

2015 Plan

In April 2015, the Company's Board of Directors authorized a broad restructuring plan (the "2015 Plan"). The following pre-tax expenses were recognized in 2015:

	ESS		Utility		Coatings		Irrigation		Other/ Corporate		TOTAL
Severance	$	4,417	$	1,555	$	508	$	724	$	—	$	7,204
Other cash restructuring expenses	2,349		1,853		175		—		—		4,377
Asset impairments/net loss on disposals	3,694		1,142		5,291		—		—		10,127
Total cost of sales	10,460		4,550		5,974		724		—		21,708
Severance	3,665		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	5,888		642		606		553		10,455		18,144
Consolidated total	$	16,348	$	5,192	$	6,580	$	1,277	$	10,455	$	39,852

(3) RESTRUCTURING ACTIVITIES (Continued)

During fiscal 2016, the Company recognized the following pre-tax restructuring expense (all cash) of $4,581 related to the 2015 Plan:

• Utility segment recognized $528 (cost of sales)

• ESS segment recognized $1,040 (SG&A)

• Coatings segment recognized $602 (SG&A)

• Irrigation segment recognized $468 (SG&A)

• Corporate recorded $1,943 (SG&A)

Change in the liabilities recorded for the restructuring plans were as follows:

	Balance at December 31, 2016		Recognized Restructuring Expense		Costs Paid or Otherwise Settled			Balance at December 30, 2017
Severance	$	1,597	$	—	$	(1,597	)	$	—
Other cash restructuring expenses	4,581		—		(3,365		)	1,216
Total	$	6,178	$	—	$	(4,962	)	$	1,216

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