RESTRUCTURING ACTIVITIES

12 Months Ended

Dec. 28, 2019

Restructuring and Related Activities [Abstract]

(4) RESTRUCTURING ACTIVITIES

2018 Plan

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. The 2018 Plan included the closure of seven facilities, including three in China. The one Utility facility and one ESS facility in Europe ceased production in the second quarter of 2019. All other facilities were closed by December 29, 2018. The Company recorded the following pre-tax expenses:



	ESS		Utility		Irrigation		Other/ Corporate		TOTAL
Severance	$	6,255	$	1,825	$	—	$	—	$	8,080
Other cash restructuring expenses	3,512		2,228		—		—		5,740
Impairments of fixed assets/net loss on disposals	4,560		—		—		—		4,560
Total cost of sales	14,327		4,053		—		—		18,380

Severance	10,654		1,100		129		—		11,883
Other cash restructuring expenses	3,151		—		51		126		3,328
Impairments of fixed assets/net loss on disposals	440		—		—		—		440
Total selling, general and administrative expenses	14,245		1,100		180		126		15,651
Consolidated total	$	28,572	$	5,153	$	180	$	126	$	34,031

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.

Change in the liabilities recorded for the restructuring plans were as follows:



	Balance at December 29, 2018		Recognized Restructuring Expense		Costs Paid or Otherwise Settled			Balance at December 28, 2019
Severance	$	6,594	$	—	$	(6,594	)	$	—
Other cash restructuring expenses	3,462		—		(3,462		)	—
Total	$	10,056	$	—	$	(10,056	)	$	—