RESTRUCTURING ACTIVITIES

3 Months Ended

Mar. 30, 2019

Restructuring and Related Activities [Abstract]

During 2018, the Company executed certain regional restructuring activities (the "2018 Plan") primarily in the ESS and Utility segments to transform its operational business model including exiting certain local markets. During the full year of 2018, the Company incurred $23,515 of cost of sales and $18,460 of selling, general, and administrative expense for the 2018 Plan.

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 thirteen weeks of 2019 were as follows:



	Balance at December 29, 2018		Recognized Restructuring Expense		Costs Paid or Otherwise Settled			Balance at March 30, 2019
Severance	$	6,594	$	—	$	(2,620	)	$	3,974
Other cash restructuring expenses	3,462		—		(1,252		)	2,210
Total	$	10,056	$	—	$	(3,872	)	$	6,184