RESTRUCTURING ACTIVITIES (Tables)

3 Months Ended

Mar. 30, 2019

Restructuring and Related Activities [Abstract]

Restructuring and Related Costs

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

Schedule of liabilities recorded for the restructuring plan and changes

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