RESTRUCTURING ACTIVITIES

6 Months Ended

Jun. 25, 2016

Restructuring and Related Activities [Abstract]

In July 2016, the Company identified a restructuring plan in Australia/New Zealand (the "2016 Plan") focused primarily on closing and consolidating locations within the Energy and Mining and Coatings segments. During the remainder of 2016, the Company estimates it will incur the following pre-tax expenses from the 2016 Plan:



	Energy & Mining		Coatings		Other/ Corporate		TOTAL
Severance	$	365	$	380	$	—	$	745
Other cash restructuring expenses	1,728		285		—		2,013
Asset impairments/net loss on disposals	815		—		—		815
Total cost of sales	2,908		665		—		3,573

Severance	240		715		—		955
Other cash restructuring expenses	—		—		200		200
Total selling, general and administrative expenses	240		715		200		1,155
Consolidated total	$	3,148	$	1,380	$	200	$	4,728

In April 2015, the Company's Board of Directors authorized a broad restructuring plan (the "Plan") to respond to the market environment in certain businesses. During fiscal 2015, the Company substantially completed this Plan and recognized $21,708 of pre-tax restructuring expenses in cost of sales and $18,144 of pre-tax restructuring expenses in selling, general, and administrative expenses. Within the total fiscal 2015 pre-tax restructuring expense of $39,852 were pre-tax asset impairments of $19,836. The Company's utility segment recognized $380 of pre-tax restucturing expense during the first half of fiscal 2016.

During the first quarter of fiscal 2015, the Company's recognized $785 of pre-tax expense for severance and other cash related expenses within the ESS and Energy and Mining segments. During the second quarter of fiscal 2015, the Company recognized the following pre-tax restructuring expenses:



	ESS		Energy & Mining		Utility		Coatings		Irrigation		Other/ Corporate		TOTAL
Severance	$	32	$	576	$	1,380	$	310	$	—	$	—	$	2,298
Other cash restructuring expenses	—		45		375		40		—		—		460
Asset impairments/net loss on disposals	45		752		295		4,150		—		—		5,242
Total cost of sales	77		1,373		2,050		4,500		—		—		8,000

Severance	797		168		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	2,952		168		405		269		349		2,130		6,273
Consolidated total	$	3,029	$	1,541	$	2,455	$	4,769	$	349	$	2,130	$	14,273

Liabilities recorded for the restructuring Plan and changes therein for the first half of fiscal 2016 were as follows:



	Balance at December 26, 2015		Recognized Restructuring Expense		Costs Paid or Otherwise Settled			Balance at June 25, 2016
Severance	$	1,307	$	—	$	(1,188	)	$	119
Other cash restructuring expenses	1,426		—		(305		)	1,121
Total	$	2,733	$	—	$	(1,493	)	$	1,240