RESTRUCTURING ACTIVITIES

2016 Plan

In July 2016, the Company identified a restructuring plan (the "2016 Plan") in Australia/New Zealand focused primarily on closing and consolidating locations within the Energy and Mining and Coatings segments. In the fourth quarter of 2016, the Company decided to close a structures facility in Canada. The 2016 Plan was mostly completed by the end of the fiscal year. During the last six months of fiscal 2016, the Company recorded the following pre-tax expenses from the 2016 Plan:



	Energy & Mining		Coatings		ESS		Other/ Corporate		TOTAL
Severance	$	665	$	69	$	955	$	—	$	1,689
Other cash restructuring expenses	1,490		—		767		—		2,257
Asset impairments/net loss on disposals	887		—		212		—		1,099
Total cost of sales	3,042		69		1,934		—		5,045

Severance	175		236		174		—		585
Other cash restructuring expenses	1,961		—		—		234		2,195
Total selling, general and administrative expenses	2,136		236		174		234		2,780
Consolidated total	$	5,178	$	305	$	2,108	$	234	$	7,825

2015 Plan

In April 2015, the Company's Board of Directors authorized a broad restructuring plan (the "2015 Plan") of up to $60,000 to respond to the market environment in certain businesses. The following pre-tax expenses were recognized in 2015:



	ESS		Energy & Mining		Utility		Coatings		Irrigation		Other/ Corporate		TOTAL
Severance	$	2,305	$	2,112	$	1,555	$	508	$	724	$	—	$	7,204
Other cash restructuring expenses	1,467		882		1,853		175		—		—		4,377
Asset impairments/net loss on disposals	333		3,361		1,142		5,291		—		—		10,127
Total cost of sales	4,105		6,355		4,550		5,974		724		—		21,708

Severance	2,951		714		404		270		423		1,957		6,719
Other cash restructuring expenses	—		—		238		336		—		1,142		1,716
Asset impairments/net loss on disposals	2,223		—		—		—		130		7,356		9,709
Total selling, general and administrative expenses	5,174		714		642		606		553		10,455		18,144
Consolidated total	$	9,279	$	7,069	$	5,192	$	6,580	$	1,277	$	10,455	$	39,852

(3) RESTRUCTURING ACTIVITIES (Continued)

During fiscal 2016, the Company recognized the following pre-tax restructuring expense (all cash) of $4,581 related to the 2015 Plan:


•	Utility segment recognized $528 (cost of sales)


•	ESS segment recognized $1,040 (SG&A)


•	Coatings segment recognized $602 (SG&A)


•	Irrigation segment recognized $468 (SG&A)


•	Corporate recorded $1,943 (SG&A)

The 2015 Plan contemplated that the Company may have to recognize an impairment of goodwill in its APAC galvanizing reporting unit, dependent on future financial projections factoring the restructuring activities taking place in that reporting unit. The Company recognized $17,300 of impairments in the APAC galvanizing reporting unit during fiscal 2015 which was comparable to the amount included in the $60,000 original estimate.

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



	Balance at December 26, 2015		Recognized Restructuring Expense		Costs Paid or Otherwise Settled			Balance at December 31, 2016
Severance	$	1,307	$	3,660	$	(3,370	)	$	1,597
Other cash restructuring expenses	1,426		7,647		(4,492		)	4,581
Total	$	2,733	$	11,307	$	(7,862	)	$	6,178

A significant change in market conditions in any of the Company's segments may affect the Company's assessment of the restructuring activities.