RESTRUCTURING ACTIVITIES (Tables)

9 Months Ended

Sep. 26, 2020

Restructuring and Related Activities [Abstract]

Restructuring and related costs

The following pre-tax expenses were recognized during the third quarter of 2020:

	ESS		Utility		Coatings		Corporate		Total
Severance	$	—	$	—	$	289	$	—	$	289
Other cash restructuring expenses	—		267		564		—		831
Asset impairments	—		312		241		—		553
Total cost of sales	—		579		1,094		—		1,673
Severance	—		—		30		—		30
Other cash restructuring expenses	902		—		160		145		1,207
Total selling, general and administrative expenses	902		—		190		145		1,237
Consolidated total	$	902	$	579	$	1,284	$	145	$	2,910

    In the first nine-months of 2020, the Company recognized the following pre-tax restructuring expenses:

	ESS		Utility		Coatings		Corporate		Total
Severance	$	399	$	—	$	424	$	—	$	823
Other cash restructuring expenses	48		1,070		596		—		1,714
Asset impairments	—		2,570		241		—		2,811
Total cost of sales	447		3,640		1,261		—		5,348
Severance	242		613		85		221		1,161
Other cash restructuring expenses	1,675		—		160		145		1,980
Total selling, general and administrative expenses	1,917		613		245		366		3,141
Consolidated total	$	2,364	$	4,253	$	1,506	$	366	$	8,489

Schedule of liabilities recorded for the restructuring plan and changes

Liabilities recorded for the restructuring plans were as follows:

	Recognized Restructuring Expense		Costs Paid or Otherwise Settled		Balance at September 26, 2020
Severance	$	1,984	$	1,984	$	—
Other cash restructuring expenses	3,694		2,891		803
Total	$	5,678	$	4,875	$	803