Restructuring (Tables)

9 Months Ended

Sep. 30, 2016

Restructuring and Related Activities [Abstract]

Summary of restructuring and related costs

The following tables summarize all charges related to the 2014 Restructuring recognized in the quarters and nine months ended September 30, 2016 and 2015 as presented in their affected line in the Consolidated Statements of Operations (in thousands):



	Quarters Ended September 30,
	2016									2015
	Non-Cash Restructuring Charges (Reversals)			Cash Restructuring Charges (Reversals) ⁽¹⁾			Total			Non-Cash Restructuring Charges (Reversals)			Cash Restructuring Charges (Reversals)⁽¹⁾			Total
Cost of revenues	$	—		$	—		$	—		$	1,678		$	(17	)	$	1,661
Operating expenses	(232		)	(130		)	(362		)	(829		)	386			(443		)
Restructuring charges	—			—			—			—			172			172
Other expense	(1		)	—			(1		)	66			42			108
Total pre-tax restructuring charges (reversals) ⁽²⁾	$	(233	)	$	(130	)	$	(363	)	$	915		$	583		$	1,498

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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⁾	All charges relate to Infrastructure Solutions.



	Nine Months Ended September 30,
	2016									2015
	Non-Cash Restructuring Charges (Reversals)			Cash Restructuring Charges (Reversals) ⁽¹⁾			Total			Non-Cash Restructuring Charges (Reversals)		Cash Restructuring Charges (Reversals) ⁽¹⁾			Total
Cost of revenues	$	—		$	(14	)	$	(14	)	$	1,546	$	1,097		$	2,643
Operating expenses	(593		)	(71		)	(664		)	441		3,748			4,189
Restructuring charges	—			67			67			—		1,034			1,034
Other expense ⁽²⁾	128			—			128			3,004		(140		)	2,864
Total pre-tax restructuring charges (reversals) ⁽³⁾	$	(465	)	$	(18	)	$	(483	)	$	4,991	$	5,739		$	10,730

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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 nine months ended September 30, 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.

During the quarter and nine months ended September 30, 2016, the Company recorded pre-tax expense related to the 2016 Restructuring as follows (in thousands):



	Quarter Ended September 30, 2016
	Infrastructure Solutions			Corrosion Protection		Energy Services		Total
Severance and benefit related costs	$	—		$	48	$	98	$	146
Relocation and other moving costs	—			—		66		66
Other restructuring costs ⁽¹⁾	(31		)	130		976		1,075
Total pre-tax restructuring charges (reversals) ⁽²⁾	$	(31	)	$	178	$	1,140	$	1,287

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⁽¹⁾	Includes charges primarily related to downsizing the Company’s upstream operations in California, inclusive of wind-down costs, professional fees, fixed asset disposals and certain other restructuring charges.


⁽²⁾	Includes less than $0.1 million of corporate-related restructuring charges that have been allocated to the reportable segments.



	Nine Months Ended September 30, 2016
	Infrastructure Solutions		Corrosion Protection		Energy Services		Total
Severance and benefit related costs	$	2,256	$	3,182	$	1,501	$	6,939
Lease termination costs	—		—		969		969
Relocation and other moving costs	307		62		200		569
Other restructuring costs ⁽¹⁾	777		628		4,909		6,314
Total pre-tax restructuring charges ⁽²⁾	$	3,340	$	3,872	$	7,579	$	14,791

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⁽¹⁾	Includes charges primarily related to downsizing the Company’s upstream operations in California, inclusive of wind-down costs, professional fees, fixed asset disposals and certain other restructuring charges.


⁽²⁾	Includes $1.2 million of corporate-related restructuring charges that have been allocated to the reportable segments.

The following tables summarize all charges related to the 2016 Restructuring recognized in the quarter and nine months ended September 30, 2016 as presented in their affected line in the Consolidated Statements of Operations (in thousands):



	Quarter Ended September 30, 2016						Nine Months Ended September 30, 2016
	Non-Cash Restructuring Charges		Cash Restructuring Charges ⁽¹⁾		Total		Non-Cash Restructuring Charges		Cash Restructuring Charges ⁽¹⁾		Total
	Non-Cash Restructuring Charges		Cash Restructuring Charges ⁽¹⁾		Total		Non-Cash Restructuring Charges		Cash Restructuring Charges ⁽¹⁾		Total
Cost of revenues ⁽²⁾	$	—	$	130	$	130	$	—	$	189	$	189
Operating expenses ⁽³⁾	257		688		945		516		5,360		5,876
Restructuring charges ⁽⁴⁾	—		212		212		—		8,477		8,477
Other expense ⁽⁵⁾	—		—		—		249		—		249
Total pre-tax restructuring charges	$	257	$	1,030	$	1,287	$	765	$	14,026	$	14,791

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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⁾	All charges for the quarter and nine-month period ended September 30, 2016 relate to Corrosion Protection.

⁽³⁾

Includes charges of less than $0.1 million and $0.5 million for the quarter and nine-month period ended September 30, 2016, respectively, related to Infrastructure Solutions. Includes charges of zero and $0.4 million for the quarter and nine-month period ended September 30, 2016, respectively, related to Corrosion Protection. Includes charges of $1.0 million and $4.9 million for the quarter and nine-month period ended September 30, 2016, respectively, related to Energy Services.

⁽⁴⁾

Includes charges of zero and $2.6 million for the quarter and nine-month period ended September 30, 2016, respectively, related to Infrastructure Solutions. Includes charges of less than $0.1 million and $3.2 million for the quarter and nine-month period ended September 30, 2016, respectively, related to Corrosion Protection. Includes charges of $0.2 million and $2.7 million for the quarter and nine-month period ended September 30, 2016, respectively, related to Energy Services.


⁽⁵⁾	All charges relate to the release of cumulative currency translation adjustments in Infrastructure Solutions.

During the quarters and nine months ended September 30, 2016 and 2015, the Company recorded pre-tax (income) expense related to the 2014 Restructuring as follows (in thousands):



	Quarters Ended September 30,					Nine Months Ended September 30,
	2016			2015		2016			2015
Severance and benefit related costs	$	—		$	172	$	67		$	866
Lease termination costs	—			—		—			168
Allowances for doubtful accounts	(232		)	339		(585		)	1,630
Other restructuring costs ⁽¹⁾	(131		)	987		35			8,066
Total pre-tax restructuring charges (reversals) ⁽²⁾	$	(363	)	$	1,498	$	(483	)	$	10,730

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⁽¹⁾	The quarter and nine months ended September 30, 2015 include 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 and nine months ended September 30, 2016 and 2015 relate to Infrastructure Solutions.

Summary of restructuring activity

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



	2016 Charge to Income		Utilized in 2016				Reserves at September 30, 2016
	2016 Charge to Income		Cash⁽¹⁾		Non-Cash		Reserves at September 30, 2016
Severance and benefit related costs	$	6,939	$	5,835	$	—	$	1,104
Lease termination costs	969		969		—		—
Relocation and other moving costs	569		569		—		—
Other restructuring costs	6,314		5,549		765		—
Total pre-tax restructuring charges	$	14,791	$	12,922	$	765	$	1,104

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

The following tables summarize the 2014 Restructuring activity during the first nine months 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 September 30, 2016
Severance and benefit related costs	$	—	$	67		$	—	$	—	$	—	$	67
Reserves for customer receivables ⁽²⁾	6,605		(585		)	45		—		3,739		2,326
Other restructuring costs	968		35			24		214		307		506
Total pre-tax restructuring charges (reversals)	$	7,573	$	(483	)	$	69	$	214	$	4,046	$	2,899

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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 nine months of 2016.


⁽²⁾	During the third quarter of 2016, the Company received payment on certain accounts receivable that were previously reserved. Additionally, the Company wrote off certain balances in costs and estimated earnings in excess of billings, along with the corresponding reserves, that were deemed fully uncollectible.



								Utilized
	Reserves at December 31, 2014		Charge (Credit) to Income		Foreign Currency Translation			Cash⁽¹⁾		Non-Cash		Reserves at September 30, 2015
Severance and benefit related costs	$	466	$	866	$	(7	)	$	1,205	$	—	$	120
Lease termination expenses	—		168		(2		)	166		—		—
Reserves for customer receivables	11,464		1,630		(321		)	—		3,863		8,910
Other restructuring costs	2,496		8,066		(67		)	4,045		4,832		1,618
Total pre-tax restructuring charges	$	14,426	$	10,730	$	(397	)	$	5,416	$	8,695	$	10,648

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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 nine months of 2015.