RESTRUCTURING ACTIVITIES (Tables)

6 Months Ended

Jun. 25, 2016

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

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

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