RESTRUCTURING ACTIVITIES (Tables)

6 Months Ended

Jun. 27, 2015

Schedule of pre-tax restructuring expenses

During the second quarter of fiscal 2015, the Company recognized the following pre-tax restructuring expenses:

	EIP		Utility		Coatings		Irrigation		Other/ Corporate		TOTAL
Severance	$	535	$	1,380	$	310	$	—	$	73	$	2,298
Other cash restructuring expenses		45		375		40		—		—		460
Asset impairments/net loss on disposals		797		295		4,150		—		—		5,242
Total cost of sales		1,377		2,050		4,500		—		73		8,000
Severance		965		405		—		219		240		1,829
Other cash restructuring expenses		125		—		269		—		—		394
Asset impairments/net loss on disposals		2,030		—		—		130		1,890		4,050
Total selling, general and administrative expenses		3,120		405		269		349		2,130		6,273
Consolidated total	$	4,497	$	2,455	$	4,769	$	349	$	2,203	$	14,273

Schedule of liabilities recorded for the restructuring plan and changes

        Liabilities recorded for the restructuring Plan and changes therein for the first half of fiscal 2015 were as follows:

	Balance at December 27, 2014		Recognized Restructuring Expense		Costs Paid or Otherwise Settled			Balance at June 27, 2015
Severance	$	—	$	4,927	$	(2,294	)	$	2,633
Other cash restructuring expenses		—		885		(645	)		240
Total cost of sales	$	—	$	5,812	$	(2,939	)	$	2,873

Broad Restructuring Plan

Schedule of Restructuring Activities

	EIP		Utility		Coatings		Irrigation		Other/ Corporate		TOTAL
Severance	$	4,000	$	1,445	$	460	$	425	$	75	$	6,405
Other cash restructuring expenses		725		1,810		225		—		—		2,760
Asset impairments/net loss on disposals		3,850		625		4,150		250		—		8,875
Total cost of sales		8,575		3,880		4,835		675		75		18,040
Severance		3,900		450		—		575		1,025		5,950
Other cash restructuring expenses		750		270		275		100		650		2,045
Asset impairments/net loss on disposals		2,375		—		—		150		1,890		4,415
Total selling, general and administrative expenses		7,025		720		275		825		3,565		12,410
Consolidated total	$	15,600	$	4,600	$	5,110	$	1,500	$	3,640	$	30,450

Additional Potential Restructuring Activities

Schedule of Restructuring Activities

	EIP		Coatings		Other/ Corporate		TOTAL
Severance	$	2,000	$	—	$	250	$	2,250
Other cash restructuring expenses		700		—		250		950
Asset impairments/net loss on disposals		3,800		—		500		4,300
Total cost of sales		6,500		—		1,000		7,500
Severance		500		—		1,150		1,650
Asset impairments/net loss on disposals		600		16,000		3,500		20,100
Total selling, general and administrative expenses		1,100		16,000		4,650		21,750
Consolidated total	$	7,600	$	16,000	$	5,650	$	29,250