Restructuring (Tables)

3 Months Ended

Mar. 31, 2017

Restructuring and Related Activities [Abstract]

Summary of restructuring and related costs

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



	Quarter Ended March 31, 2016
Cost of revenues⁽¹⁾	$	49
Operating expenses⁽²⁾	2,963
Restructuring charges ⁽³⁾	6,730
Total pre-tax restructuring charges ⁽⁴⁾	$	9,742

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⁽¹⁾	All charges relate to Infrastructure Solutions.


⁽²⁾	Includes: (i) charges of $0.2 million related to Infrastructure Solutions; (ii) charges of $0.3 million related to Corrosion Protection; and (iii) charges of $2.5 million related to Energy Services.


⁽³⁾	Includes: (i) charges of $1.9 million related to Infrastructure Solutions; (ii) charges of $2.4 million related to Corrosion Protection; and (iii) charges of $2.4 million related to Energy Services.


⁽⁴⁾	All charges incurred during the quarter will be settled in cash, either during the current quarter or future periods.

During the first quarter of 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 (reversals) ⁽²⁾	$	2,153	$	2,737	$	4,852	$	9,742

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

Summary of restructuring activity

The following tables summarize the 2016 Restructuring activity during the first quarters of 2017 and 2016 (in thousands):



	Reserves at December 31, 2016		2017 Charge to Income		Utilized in 2017				Reserves at March 31, 2017
	Reserves at December 31, 2016		2017 Charge to Income		Cash⁽¹⁾		Non-Cash		Reserves at March 31, 2017
Severance and benefit related costs	$	645	$	—	$	228	$	—	$	417
Lease termination costs	125		—		30		—		95
Relocation and other moving costs	10		—		10		—		—
Other restructuring costs	120		—		32		—		88
Total pre-tax restructuring charges	$	900	$	—	$	300	$	—	$	600

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⁽¹⁾	Refers to cash utilized to settle charges, either those reserved at December 31, 2016 or charged to income during the first quarter of 2017.



	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.