RESTRUCTURING ACTIVITIES (Tables)

6 Months Ended

Jun. 30, 2018

Restructuring and Related Activities [Abstract]

Restructuring and Related Costs

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

	ESS		Utility		Corporate		Total
Severance	$	1,603	$	515	$	—	$	2,118
Other cash restructuring expenses	152		959		—		1,111
Asset impairments/net loss on disposals	1,261		—		—		1,261
Total cost of sales	3,016		1,474		—		4,490
Severance	1,533		—		—		1,533
Other cash restructuring expenses	485		—		126		611
Asset impairments/net loss on disposals	385		—		—		385
Total selling, general and administrative expenses	2,403		—		126		2,529
Consolidated total	$	5,419	$	1,474	$	126	$	7,019

In the first half of 2018, the Company recognized the following pre-tax restructuring expenses:

	ESS		Utility		Corporate		Total
Severance	$	2,026	$	515	$	—	$	2,541
Other cash restructuring expenses	152		1,731		—		1,883
Asset impairments/net loss on disposals	2,406		—		—		2,406
Total cost of sales	4,584		2,246		—		6,830
Severance	3,511		—		—		3,511
Other cash restructuring expenses	567		—		126		693
Asset impairments/net loss on disposals	385		—		—		385
Total selling, general and administrative expenses	4,463		—		126		4,589
Consolidated total	$	9,047	$	2,246	$	126	$	11,419

Schedule of liabilities recorded for the restructuring plan and changes

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

	Balance at December 30, 2017		Recognized Restructuring Expense		Costs Paid or Otherwise Settled			Balance at June 30, 2018
Severance	$	—	$	6,052	$	(6,052	)	$	—
Other cash restructuring expenses	1,216		2,576		(2,609		)	1,183
Total	$	1,216	$	8,628	$	(8,661	)	$	1,183