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Restructuring Activity (Tables)
 12 Months Ended
Dec. 31, 2016
Restructuring Cost and Reserve [Line Items]  
Restructuring and Related Costs
The Company incurred the following restructuring expense (income) during the years ended December 31, 2016, 2015 and 2014:
 
 
Year Ended December 31,
 
 
2016
 
2015
 
2014
Employee termination and related benefits (a)
 
$
(854
)
 
$
17,012

 
$
937

Lease termination costs
 
6,038

 
444

 
186

Moving costs associated with plant consolidations
 
4,558

 
5,711

 
1,450

Professional fees
 
1,839

 
1,804

 
—

Loss (gain) on disposal of fixed assets
 
1,361

 
(15,963
)
 
(5,533
)
Total expense (income)
 
$
12,942

 
$
9,008

 
$
(2,960
)
Schedule of Restructuring Reserve by Type of Cost
Restructuring reserve activity for the years ended December 31, 2016, 2015 and 2014 is summarized below:
 
 
 
 
Period Activity
 
 
 
 
Balance January 1
 
Charges (gains)
 
Cash (payments) receipts
 
Impairment and non-cash activity(c)
 
Balance December 31 (a)
2016 Activity:
 
 
 
 
 
 
 
 
 
 
Employee termination and related benefits (a)
 
$
8,301

 
$
(854
)
 
$
(3,820
)
 
$
—

 
$
3,627

Lease termination costs (b)(c)
 
232

 
6,038

 
(3,160
)
 
(2,287
)
 
823

Moving costs associated with plant consolidations
 
—

 
4,558

 
(4,558
)
 
—

 
—

Professional fees
 
—

 
1,839

 
(1,839
)
 
—

 
—

Disposal of fixed assets
 
—

 
1,361

 
2,703

 
(4,064
)
 
—

Inventory adjustment
 
—

 
452

 
—

 
(452
)
 
—

Total 2016 Activity
 
$
8,533

 
$
13,394

 
$
(10,674
)
 
$
(6,803
)
 
$
4,450

2015 Activity:
 
 
 
 
 
 
 
 
 
 
Employee termination and related benefits (d)
 
$
—

 
$
17,012

 
$
(1,873
)
 
$
(6,838
)
 
$
8,301

Lease termination costs
 
636

 
444

 
(848
)
 
—

 
232

Moving costs associated with plant consolidations
 
—

 
5,711

 
(5,711
)
 
—

 
—

Professional fees

 
—

 
1,804

 
(1,804
)
 
—

 
—

Disposal of fixed assets
 
—

 
(15,963
)
 
15,963

 
—

 
—

Inventory adjustment

 
—

 
25,656

 
—

 
(25,656
)
 
—

Total 2015 Activity
 
$
636

 
$
34,664

 
$
5,727

 
$
(32,494
)
 
$
8,533

2014 Activity:
 
 
 
 
 
 
 
 
 
 
Employee termination and related benefits
 
$
129

 
$
937

 
$
(1,066
)
 
$
—

 
$
—

Lease termination costs
 
921

 
186

 
(471
)
 
—

 
636

Moving costs associated with plant consolidations
 
—

 
1,450

 
(1,450
)
 
—

 
—

Disposal of fixed assets
 
—

 
(5,533
)
 
5,533

 
—

 
—

Total 2014 Activity
 
$
1,050

 
$
(2,960
)
 
$
2,546

 
$
—

 
$
636


(a) Included in charges (gains) for 2016 is income of $(1,973) that resulted from a reduction in an estimated pension withdrawal liability of $5,500 recorded in 2015. As of December 31, 2016, the short-term employee termination and related benefits of $340 is included in accrued payroll and employee benefits in the Consolidated Balance Sheet and the long-term liability of $3,287 associated with the Company's withdrawal from a multi-employer pension plan is included in other non-current liabilities in the Consolidated Balance Sheet.
(b) In connection with the closure of the Company's Houston and Edmonton facilities, the Company agreed to sell its fixed assets and to a reduction in future proceeds from the sale of inventory in exchange for the assignment of its remaining lease obligations at its Houston facility resulting in a non-cash charge of $2,287 during the year ended December 31, 2016.
(c) Payments on certain of the lease obligations are scheduled to continue until 2020. Market conditions and the Company’s ability to sublease these properties could affect the ultimate charge related to the lease obligations. Any potential recoveries or additional charges could affect amounts reported in the consolidated financial statements of future periods. As of December 31, 2016, the short-term portion of the lease termination costs of $292 is included in accrued and other current liabilities and the long-term portion of the lease termination costs of $531 is included in other noncurrent liabilities in the Consolidated Balance Sheet.
(d) Included in charges (gains) and non-cash activity for 2015 are charges for pension curtailment and pension settlement of $2,923 and $3,915, respectively. Also included in charges (gains) for 2015 is an estimated withdrawal liability charge of $5,500 associated with the Company’s withdrawal from a multi-employer pension plan.