RESTRUCTURING ACTIVITIES

9 Months Ended

Sep. 28, 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 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 three quarters 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 three quarters of 2019 were as follows:



	Balance at December 29, 2018		Recognized Restructuring Expense		Costs Paid or Otherwise Settled			Balance at September 28, 2019
Severance	$	6,594	$	—	$	(6,237	)	$	357
Other cash restructuring expenses	3,462		—		(2,982		)	480
Total	$	10,056	$	—	$	(9,219	)	$	837