RESTRUCTURING ACTIVITIES (Tables)

9 Months Ended

Sep. 28, 2019

Restructuring and Related Activities [Abstract]

Restructuring and related costs

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

Schedule of liabilities recorded for the restructuring plan and changes

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