RESTRUCTURING ACTIVITIES

9 Months Ended

Sep. 29, 2018

Restructuring and Related Activities [Abstract]

During 2018, the Company decided upon certain regional restructuring activities (the "2018 Plan") primarily in the ESS segment. The Company expects to incur $14,500 of pre-tax restructuring expenses in cost of sales and $12,500 of pre-tax restructuring expense in SG&A in 2018. Included in the $27,000 are expected pre-tax asset impairments of approximately $8,000.

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



	ESS		Utility		Corporate		Total
Severance	$	1,706	$	—	$	—	$	1,706
Other cash restructuring expenses	326		497		—		823
Asset impairments/net loss on disposals	1,406		—		—		1,406
Total cost of sales	3,438		497		—		3,935

Severance	1,757		—		—		1,757
Other cash restructuring expenses	551		—		—		551
Asset impairments/net loss on disposals	—		—		—		—
Total selling, general and administrative expenses	2,308		—		—		2,308
Consolidated total	$	5,746	$	497	$	—	$	6,243

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



	ESS		Utility		Corporate		Total
Severance	$	3,732	$	515	$	—	$	4,247
Other cash restructuring expenses	478		2,228		—		2,706
Asset impairments/net loss on disposals	3,812		—		—		3,812
Total cost of sales	8,022		2,743		—		10,765

Severance	5,268		—		—		5,268
Other cash restructuring expenses	1,118		—		126		1,244
Asset impairments/net loss on disposals	385		—		—		385
Total selling, general and administrative expenses	6,771		—		126		6,897
Consolidated total	$	14,793	$	2,743	$	126	$	17,662

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



	Balance at December 30, 2017		Recognized Restructuring Expense		Costs Paid or Otherwise Settled			Balance at September 29, 2018
Severance	$	—	$	9,515	$	(9,095	)	$	420
Other cash restructuring expenses	1,216		3,950		(3,983		)	1,183
Total	$	1,216	$	13,465	$	(13,078	)	$	1,603