RESTRUCTURING ACTIVITIES

9 Months Ended

Sep. 25, 2021

Restructuring and Related Activities [Abstract]

RESTRUCTURING ACTIVITIES

RESTRUCTURING ACTIVITIES    

    In 2020, the Company executed certain regional restructuring activities (the "2020 Plan") primarily in the ESS and Utility segments and a U.S. specific early retirement program covering all segments. The 2020 Plan included the closure of one U.S. Coatings facility and restructuring activities were completed by the end of 2020. For the third quarter and first three quarters of 2020, the Company recorded restructuring expenses in cost of sales and selling, general, and administrative expenses of $2,910 and $8,489, respectively.

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

	Balance at December 26, 2020		Costs Paid or Otherwise Settled		Balance at September 25, 2021
Severance	$	12,660	$	(12,660)	$	—