RESTRUCTURING ACTIVITIES

6 Months Ended

Jun. 29, 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 $18,380 of cost of sales and $15,651 of selling, general, and administrative expense for the 2018 Plan. In connection with exiting certain local markets as a result of the 2018 Plan, the Company also recorded $7,944 of impairments of current and other assets during fiscal 2018, primarily inventory.

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

Liabilities recorded for the restructuring plans and changes therein for the first twenty-six week of 2019 were as follows:



	Balance at December 29, 2018		Recognized Restructuring Expense		Costs Paid or Otherwise Settled			Balance at June 29, 2019
Severance	$	6,594	$	—	$	(2,885	)	$	3,709
Other cash restructuring expenses	3,462		—		(1,858		)	1,604
Total	$	10,056	$	—	$	(4,743	)	$	5,313