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Realignment Programs (Tables)
 3 Months Ended
Mar. 31, 2019
Restructuring and Related Activities [Abstract]  
Restructuring and Related Costs
The following is a summary of restructuring charges, net of adjustments, for the Realignment Programs:
 
Three Months Ended March 31, 2019
 (Amounts in thousands)
Severance
 
Contract Termination
 
Asset Write-Downs (Gains)
 
Other
 
Total
     COS
$
1,679

 
$
39

 
$
233

 
$
1,127

 
$
3,078

     SG&A(1)
316

 
—

 
(18,502
)
 
53

 
(18,133
)
Total
$
1,995

 
$
39

 
$
(18,269
)
 
$
1,180

 
$
(15,055
)
_______________________________
(1) Primarily consists of gains from the sales of non-strategic manufacturing facilities that are included in our Realignment Programs.
 
Three Months Ended March 31, 2018
 (Amounts in thousands)
Severance
 
Contract Termination
 
Asset Write-Downs (Gains)
 
Other
 
Total
     COS
$
1,107

 
$
—

 
$
481

 
$
1,376

 
$
2,964

     SG&A
(191
)
 
—

 
—

 
378

 
187

Total
$
916

 
$
—

 
$
481

 
$
1,754

 
$
3,151


 
 

The following is a summary of total inception to date restructuring charges, net of adjustments, related to the Realignment Programs:
 
Inception to Date
 (Amounts in thousands)
Severance
 
Contract Termination
 
Asset Write-Downs (Gains)
 
Other
 
Total
     COS
$
86,839

 
$
946

 
$
24,568

 
$
26,792

 
$
139,145

     SG&A
32,061

 
43

 
(16,813
)
 
13,258

 
28,549

     Income tax expense(1)
—

 
—

 
—

 
20,500

 
20,500

Total
$
118,900

 
$
989

 
$
7,755

 
$
60,550

 
$
188,194


_______________________________
(1) Income tax expense includes exit taxes as well as non-deductible costs.
The following is a summary of total charges, net of adjustments, related to the Realignment and Flowserve 2.0 Transformation Programs charges:
 
Three Months Ended March 31, 2019
 (Amounts in thousands)
FPD
 
FCD
 
Subtotal–Reportable Segments
 
Eliminations and All Other
 
Consolidated Total
Realignment Charges
 
 
 
 
 
 
 
 
 
Restructuring Charges
 
 
 
 
 
 
 
 
 
     COS
$
2,622

 
$
456

 
$
3,078

 
$
—

 
$
3,078

     SG&A(1)
(18,471
)
 
338

 
(18,133
)
 
—

 
(18,133
)
 
$
(15,849
)
 
$
794

 
$
(15,055
)
 
$
—

 
$
(15,055
)
Non-Restructuring Charges
 

 
 

 
 
 
 
 
 

     COS
$
2,396

 
$
26

 
$
2,422

 
$
—

 
$
2,422

     SG&A
174

 
—

 
174

 
529

 
703

 
$
2,570

 
$
26

 
$
2,596

 
$
529

 
$
3,125

Total Realignment Charges
 
 
 
 
 
 
 
 
 
     COS
$
5,018

 
$
482

 
$
5,500

 
$
—

 
$
5,500

     SG&A
(18,297
)
 
338

 
(17,959
)
 
529

 
$
(17,430
)
Total
$
(13,279
)
 
$
820

 
$
(12,459
)
 
$
529

 
$
(11,930
)
 
 
 
 
 
 
 
 
 
 
Transformation Charges
 
 
 
 
 
 
 
 
 
     SG&A
$
—

 
$
—

 
$
—

 
$
8,413

 
$
8,413

 
$
—

 
$
—

 
$
—

 
$
8,413

 
$
8,413

 
 
 
 
 
 
 
 
 
 
Total Realignment and Transformation Charges
 
 
 
 
 
 
 
 
 
     COS
$
5,018

 
$
482

 
$
5,500

 
$
—

 
$
5,500

     SG&A
(18,297
)
 
338

 
(17,959
)
 
8,942

 
(9,017
)
Total
$
(13,279
)
 
$
820

 
$
(12,459
)
 
$
8,942

 
$
(3,517
)
______________________________________
(1) Primarily consists of gains from the sales of non-strategic manufacturing facilities that are included in our Realignment Programs.
 
Three Months Ended March 31, 2018
 (Amounts in thousands)
FPD
 
FCD
 
Subtotal–Reportable Segments
 
Eliminations and All Other
 
Consolidated Total
Realignment Charges
 
 
 
 
 
 
 
 
 
Restructuring Charges
 
 
 
 
 
 
 
 
 
     COS
$
1,218

 
$
1,746

 
$
2,964

 
$
—

 
$
2,964

     SG&A
(42
)
 
229

 
187

 
—

 
187

 
$
1,176

 
$
1,975

 
$
3,151

 
$
—

 
$
3,151

Non-Restructuring Charges
 

 
 

 
 
 
 
 
 

     COS
$
4,029

 
$
163

 
$
4,192

 
$
—

 
$
4,192

     SG&A
2,902

 
198

 
3,100

 
1,031

 
4,131

 
$
6,931

 
$
361

 
$
7,292

 
$
1,031

 
$
8,323

Total Realignment Charges
 
 
 
 
 
 
 
 
 
     COS
$
5,247

 
$
1,909

 
$
7,156

 
$
—

 
$
7,156

     SG&A
2,860

 
427

 
3,287

 
1,031

 
$
4,318

Total
$
8,107

 
$
2,336

 
$
10,443

 
$
1,031

 
$
11,474

 
 
 
 
 
 
 
 
 
 
Transformation Charges
 
 
 
 
 
 
 
 
 
     SG&A
$
—

 
$
—

 
$
—

 
$
500

 
$
500

 
$
—

 
$
—

 
$
—

 
$
500

 
$
500

 
 
 
 
 
 
 
 
 
 
Total Realignment and Transformation Charges
 
 
 
 
 
 
 
 
 
     COS
$
5,247

 
$
1,909

 
$
7,156

 
$
—

 
$
7,156

     SG&A
2,860

 
$
427

 
$
3,287

 
$
1,531

 
$
4,818

Total
$
8,107

 
$
2,336

 
$
10,443

 
$
1,531

 
$
11,974


 
 


The following is a summary of total inception to date charges, net of adjustments, related to the Realignment Programs:
 
Inception to Date
 (Amounts in thousands)
FPD
 
FCD
 
Subtotal–Reportable Segments
 
Eliminations and All Other
 
Consolidated Total
Realignment Charges
 
 
 
 
 
 
 
 
 
Restructuring Charges
 
 
 
 
 
 
 
 
 
     COS
$
111,664

 
$
27,481

 
$
139,145

 
$
—

 
$
139,145

     SG&A
18,439

 
9,793

 
28,232

 
317

 
28,549

     Income tax expense(1)
18,700

 
1,800

 
20,500

 
—

 
20,500

 
$
148,803

 
$
39,074

 
$
187,877

 
$
317

 
$
188,194

Non-Restructuring Charges
 

 
 

 
 
 
 
 
 

     COS
$
70,880

 
$
13,744

 
$
84,624

 
$
8

 
$
84,632

     SG&A
39,478

 
7,512

 
46,990

 
16,031

 
63,021

 
$
110,358

 
$
21,256

 
$
131,614

 
$
16,039

 
$
147,653

Total Realignment Charges
 
 
 
 
 
 
 
 
 
     COS
$
182,544

 
$
41,225

 
$
223,769

 
$
8

 
$
223,777

     SG&A
57,917

 
17,305

 
75,222

 
16,348

 
91,570

     Income tax expense(1)
18,700

 
1,800

 
20,500

 
—

 
20,500

Total
$
259,161

 
$
60,330

 
$
319,491

 
$
16,356

 
$
335,847


____________________________
(1) Income tax expense includes exit taxes as well as non-deductible costs.
Schedule of Restructuring Reserve by Type of Cost
The following represents the activity, primarily severance, related to the restructuring reserve for the Realignment Programs for the three months ended March 31, 2019 and 2018:
(Amounts in thousands)
2019
 
2018
Balance at December 31
$
11,927

 
$
39,230

Charges, net of adjustments
3,213

 
2,670

Cash expenditures
(3,221
)
 
(5,471
)
Other non-cash adjustments, including currency
(314
)
 
(663
)
Balance at March 31
$
11,605

 
$
35,766