RESTRUCTURING ACTIVITIES

3 Months Ended

Mar. 31, 2018

Restructuring and Related Activities [Abstract]

In February 2018, the Company decided upon certain regional restructuring activities (the "2018 Plan") of approximately $10,000, primarily in the ESS segment. The Company expects to incur $7,500 of pre-tax restructuring expenses in cost of sales and $2,500 of pre-tax restructuring expense in SG&A in 2018. Within the $10,000 are expected pre-tax asset impairments of approximately $2,000.

The following pre-tax expense were recognized during the first quarter of 2018:



	ESS		Utility		Total
Severance	$	423	$	—	$	423
Other cash restructuring expenses	—		772		772
Asset impairments/net loss on disposals	1,145		—		1,145
Total cost of sales	1,568		772		2,340

Severance	1,978		—		1,978
Other cash restructuring expenses	82		—		82
Total selling, general and administrative expenses	2,060		—		2,060
Consolidated total	$	3,628	$	772	$	4,400

Liabilities recorded for the restructuring plans and changes therein for the first quarter of fiscal 2018 were as follows:



	Balance at December 30, 2017		Recognized Restructuring Expense		Costs Paid or Otherwise Settled			Balance at March 31, 2018
Severance	$	—	$	2,401	$	(2,251	)	$	150
Other cash restructuring expenses	1,216		772		(1,988		)	—
Total	$	1,216	$	3,173	$	(4,239	)	$	150