Loss on Disposal of Assets and Costs from Exit and Disposal Activities

3 Months Ended

Jun. 30, 2020

Discontinued Operations And Disposal Groups [Abstract]

Loss on Disposal of Assets and Costs from Exit and Disposal Activities

2. LOSS ON DISPOSAL OF ASSETS AND COSTS FROM EXIT AND DISPOSAL ACTIVITIES

In fiscal 2021, the Company undertook certain restructuring activities (the “2021 Restructuring Plan”), which followed the Company’s initiation of a restructuring plan in fiscal 2018 (the “2018 Restructuring Plan”). Actions taken under the 2021 Restructuring Plan included reducing headcount and eliminating nonessential costs designed to improve the Company’s cost structure. The Company does not currently have an estimate of additional costs or an expected end date for the restructuring actions. The following table summarizes the activity included in Loss on disposal of assets and costs from exit and disposal activities recorded during the three months ended June 30, 2020 and 2019:

	Three Months Ended June 30,
	2020		2019
	(In thousands)
Headcount reduction	$	1,103	$	—
Total 2021 Restructuring Plan activities	$	1,103	$	—
Loss (gain) on other disposals and partial disposals of property, plant and equipment		544		707
Total loss on disposal of assets and costs from exit and disposal activities	$	1,647	$	707

Approximately $1.1 million of the 2021 Restructuring Plan activities related to the Pipe reporting segment for the three months ended June 30, 2020. None of the 2021 Restructuring Plan activities relate to the International and Infiltrator Water Technologies reporting segments for the three months ended June 30, 2020.

A reconciliation of the beginning and ending amounts of restructuring liability related to the 2021 Restructuring Plan and the 2018 Restructuring Plan at June 30, 2020 and 2019 is as follows:

	Three Months Ended June 30,
	2020			2019
	(In thousands)
Balance at the beginning of the period	$	574		$	1,696
Expenses		1,103			—
Non-cash expenses		—			—
Payments		(444	)		(598	)
Balance at the end of the period	$	1,233		$	1,098

As of June 30, 2020, the Company had $0.2 million of long-term severance liability related to the restructuring activities recorded in other liabilities in the Condensed Consolidated Balance Sheet. The current portion of the restructuring liability is recorded in Other accrued liabilities in the Condensed Consolidated Balance Sheet.