Restructuring (Tables)

3 Months Ended

Mar. 31, 2016

Restructuring and Related Activities [Abstract]

The following tables summarize all charges related to the 2014 Restructuring recognized in the quarters ended March 31, 2016 and 2015 as presented in their affected line in the Consolidated Statements of Operations (in thousands):



	Quarters Ended March 31,
	2016									2015
	Other Non-Cash Restructuring Charges (Reversals)			Cash Restructuring Charges (Reversals) ⁽¹⁾			Total			Other Non-Cash Restructuring Charges (Reversals)			Cash Restructuring Charges ⁽¹⁾		Total
Cost of revenues	$	—		$	(14	)	$	(14	)	$	(166	)	$	180	$	14
Operating expenses	(341		)	(21		)	(362		)	(1,021		)	1,153		132
Restructuring charges	—			67			67			—			658		658
Other expense ⁽²⁾	129			—			129			2,692			42		2,734
Total pre-tax restructuring charges (reversals) ⁽³⁾	$	(212	)	$	32		$	(180	)	$	1,505		$	2,033	$	3,538

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⁽¹⁾	Cash charges consist of charges incurred during the period that will be settled in cash, either during the current period or future periods.


⁽²⁾	Charges in the quarter ended March 31, 2015 primarily include the loss on sale of the CIPP contracting operation in France in February 2015, including the release of cumulative currency translation adjustments.


⁽³⁾	All charges relate to Infrastructure Solutions.

The following tables summarize all charges related to the 2016 Restructuring recognized in the quarter ended March 31, 2016 as presented in their affected line in the Consolidated Statements of Operations (in thousands):



	Quarter Ended March 31, 2016
Cost of revenues	$	49
Operating expenses	2,963
Restructuring charges	6,730
Total pre-tax restructuring charges ⁽¹⁾	$	9,742

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⁽¹⁾	All charges incurred during the period will be settled in cash, either during the current period or future periods.

During the quarter ended March 31, 2016, the Company recorded pre-tax expense related to the 2016 Restructuring as follows (in thousands):



	Quarter Ended March 31, 2016
	Infrastructure Solutions		Corrosion Protection		Energy Services		Total
Severance and benefit related costs	$	1,912	$	2,420	$	1,309	$	5,641
Lease termination costs	—		—		969		969
Relocation and other moving costs	—		—		120		120
Other restructuring costs ⁽¹⁾	241		317		2,454		3,012
Total pre-tax restructuring charges ⁽²⁾	$	2,153	$	2,737	$	4,852	$	9,742

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⁽¹⁾	Primarily includes charges related to the downsizing of the Company's upstream operations in California.


⁽²⁾	Includes $1.0 million of corporate-related restructuring charges that have been allocated to the reportable segments.

During the quarters ended March 31, 2016 and 2015, the Company recorded pre-tax (income) expense related to the 2014 Restructuring as follows (in thousands):



	Quarters Ended March 31,
	2016			2015
Severance and benefit related costs	$	67		$	516
Lease termination costs	—			141
Allowances for doubtful accounts	(341		)	(999		)
Other restructuring costs ⁽¹⁾	94			3,880
Total pre-tax restructuring charges (reversals) ⁽²⁾	$	(180	)	$	3,538

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⁽¹⁾	For the quarter ended March 31, 2015, includes charges related to the write-off of certain other assets, including the loss on the sale of the CIPP contracting operation in France in February 2015, including the release of cumulative currency translation adjustments, professional fees and certain other restructuring charges.


⁽²⁾	All charges for the quarters ended March 31, 2016 and 2015 relate to Infrastructure Solutions.

Schedule of Restructuring Reserve by Type of Cost

The following tables summarize the 2016 Restructuring activity during the first quarter of 2016 (in thousands):



	2016 Charge to Income		Utilized in 2016				Reserves at March 31, 2016
	2016 Charge to Income		Cash⁽¹⁾		Non-Cash		Reserves at March 31, 2016
Severance and benefit related costs	$	5,641	$	3,062	$	—	$	2,579
Lease termination costs	969		583		—		386
Relocation and other moving costs	120		120		—		—
Other restructuring costs	3,012		2,906		—		106
Total pre-tax restructuring charges	$	9,742	$	6,671	$	—	$	3,071

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⁽¹⁾	Refers to cash utilized to settle charges during the first quarter of 2016.

The following tables summarize the 2014 Restructuring activity during the first quarters of 2016 and 2015 (in thousands):



								Utilized
	Reserves at December 31, 2015		Charge (Credit) to Income			Foreign Currency Translation		Cash⁽¹⁾		Non-Cash		Reserves at March 31, 2016
Severance and benefit related costs	$	—	$	67		$	—	$	—	$	—	$	67
Lease termination expenses	—		—			—		—		—		—
Allowances for doubtful accounts	6,605		(341		)	49		—		235		6,078
Other restructuring costs	968		94			33		45		129		921
Total pre-tax restructuring charges (reversals)	$	7,573	$	(180	)	$	82	$	45	$	364	$	7,066

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⁽¹⁾	Refers to cash utilized to settle charges, either those reserved at December 31, 2015 or charged to income during the first quarter of 2016.



									Utilized
	Reserves at December 31, 2014		Charge (Credit) to Income			Foreign Currency Translation			Cash⁽¹⁾		Non-Cash			Reserves at March 31, 2015
Severance and benefit related costs	$	466	$	516		$	(2	)	$	82	$	—		$	898
Lease termination expenses	—		141			—			141		—			—
Allowances for doubtful accounts	11,464		(999		)	(1		)	—		(124		)	10,588
Other restructuring costs	2,496		3,880			(102		)	1,297		2,572			2,405
Total pre-tax restructuring charges	$	14,426	$	3,538		$	(105	)	$	1,520	$	2,448		$	13,891

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⁽¹⁾	Refers to cash utilized to settle charges, either those reserved at December 31, 2014 or charged to income during the first quarter of 2015.