RESTRUCTURING ACTIVITIES

In April 2015, the Company's Board of Directors authorized a broad restructuring plan (the "Plan") of up to $60 million to respond to the market environment in certain businesses. We anticipate the Company will recognize the following pre-tax expenses in conjunction with the initial restructuring activities from the Plan announced in 2015:



	EIP		Utility		Coatings		Irrigation		Other/ Corporate		TOTAL
Severance	$	3,850	$	1,638	$	429	$	245	$	75	$	6,237
Other cash restructuring expenses	1,612		1,895		178		100		—		3,785
Asset impairments/net loss on disposals	2,573		788		4,699		—		—		8,060
Total cost of sales	8,035		4,321		5,306		345		75		18,082

Severance	4,335		404		—		629		1,250		6,618
Other cash restructuring expenses	—		328		270		—		—		598
Asset impairments/net loss on disposals	2,080		—		—		130		3,700		5,910
Total selling, general and administrative expenses	6,415		732		270		759		4,950		13,126
Consolidated total	$	14,450	$	5,053	$	5,576	$	1,104	$	5,025	$	31,208

The Company is currently evaluating additional potential restructuring activities estimated at $8 million of asset impairments and $5 million of cash expenses. The following is a summary of the segments affected by these additional potential restructuring activities under current evaluation and the estimated pre-tax expense:



	EIP		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		3,500		4,100
Total selling, general and administrative expenses	1,100		4,650		5,750
Consolidated total	$	7,600	$	5,650	$	13,250

(3) RESTRUCTURING ACTIVITES (Continued)

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



	EIP		Utility		Coatings		Irrigation		Other/ Corporate		TOTAL
Severance	$	1,819	$	204	$	120	$	—	$	—	$	2,143
Other cash restructuring expenses	354		674		138		—		—		1,166
Asset impairments/net loss on disposals	910		43		548		—		—		1,501
Total cost of sales	3,083		921		806		—		—		4,810

Severance	1,485		—		—		52		400		1,937
Other cash restructuring expenses	—		238		—		—		—		238
Asset impairments/net loss on disposals	—		—		—		—		1,815		1,815
Total selling, general and administrative expenses	1,485		238		—		52		2,215		3,990
Consolidated total	$	4,568	$	1,159	$	806	$	52	$	2,215	$	8,800

In the first three quarters of 2015, the Company recognized the following pre-tax restructuring expenses:



	EIP		Utility		Coatings		Irrigation		Other/ Corporate		TOTAL
Severance	$	2,814	$	1,813	$	429	$	—	$	73	$	5,129
Other cash restructuring expenses	399		820		178		—		—		1,397
Asset impairments/net loss on disposals	1,707		338		4,699		—		—		6,744
Total cost of sales	4,920		2,971		5,306		—		73		13,270

Severance	2,835		405		—		271		640		4,151
Other cash restructuring expenses	—		238		270		—		—		508
Asset impairments/net loss on disposals	2,080		—		—		130		3,705		5,915
Total selling, general and administrative expenses	4,915		643		270		401		4,345		10,574
Consolidated total	$	9,835	$	3,614	$	5,576	$	401	$	4,418	$	23,844

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



	Balance at December 27, 2014		Recognized Restructuring Expense		Costs Paid or Otherwise Settled			Balance at September 26, 2015
Severance	$	—	$	9,280	$	(5,501	)	$	3,779
Other cash restructuring expenses	—		1,904		(1,664		)	240
Total	$	—	$	11,184	$	(7,165	)	$	4,019