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Other Charges (Tables)
 3 Months Ended
Mar. 31, 2016
Restructuring and Related Activities [Abstract]  
Restructuring and Related Costs
The following table reflects the Company's other charges for the three months ended March 31, 2016 and 2015 (in thousands):
 
 
Three Months Ended 
 March 31,
 
 
2016
 
2015
Equipment and facility lease abandonment
 
$
3,295

 
$
—

Loss on sale of subsidiary (1)
 
123

 
—

Loss on sale of corporate asset
 
—

 
1,979

Employee severance charges
 
57

 
283

Restatement costs (2)
 
35

 
476

Accelerated stock vesting
 
178

 
272

Total
 
$
3,688

 
$
3,010


(1) Attributed to the sale of the Oil & Gas segment's fabrication business that was finalized in the first quarter of 2016. In the fourth quarter of 2015, the Company recorded an impairment charge of $2.0 million in relation to this business.
(2) Includes accounting and legal fees associated with the investigation of the root cause behind the deterioration of certain construction projects within the Oil & Gas segment, which led to the restatements of the Company's Condensed Consolidated Financial Statements for the quarterly periods ended March 31, 2014 and June 30, 2014.
Schedule of Restructuring Reserve by Type of Cost
Activity in the accrual related to the equipment and facility lease abandonment charges during the three months ended March 31, 2016 is as follows (in thousands):
 
 
Oil & Gas
 
Canada
 
Utility T&D
 
Corporate
 
Discontinued Operations
 
Total
Accrued cost at December 31, 2015
 
$
1,434

 
$
181

 
$
626

 
$
4,163

 
$
1,996

 
$
8,400

Costs recognized
 
1,013

 
—

 
—

 
2,401

 
—

 
3,414

Cash payments
 
(238
)
 
(22
)
 
(51
)
 
(326
)
 
(585
)
 
(1,222
)
Non-cash charges (1)
 
—

 
—

 
—

 
45

 
384

 
429

Change in estimates
 
(119
)
 
—

 
—

 
—

 
—

 
(119
)
Accrued cost at March 31, 2016
 
$
2,090

 
$
159

 
$
575

 
$
6,283

 
$
1,795

 
$
10,902


(1) Non-cash charges consist of accretion expense.