Restructuring (Tables)

9 Months Ended

Sep. 30, 2017

Restructuring and Related Activities [Abstract]

Summary of restructuring and related costs

During the quarter and nine months ended September 30, 2016, the Company recorded pre-tax expenses 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
	Infrastructure Solutions			Corrosion Protection		Energy Services		Total ⁽¹⁾		Infrastructure Solutions		Corrosion Protection		Energy Services		Total ⁽¹⁾
Cost of revenues	$	—		$	130	$	—	$	130	$	—	$	189	$	—	$	189
Operating expenses	(31		)	—		976		945		528		439		4,909		5,876
Restructuring and related charges				48		164		212		2,563		3,244		2,670		8,477
Other expense	—			—		—		—		249		—		—		249
Total pre-tax charges	$	(31	)	$	178	$	1,140	$	1,287	$	3,340	$	3,872	$	7,579	$	14,791

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⁽¹⁾

Total pre-tax restructuring charges include cash charges of $1.0 million and non-cash charges of $0.3 million for the quarter ended September 30, 2016 and cash charges of $14.0 million and non-cash charges of $0.8 million for the nine months ended September 30, 2016. Cash charges consist of charges incurred during the period that will be settled in cash, either during the current period or future periods.

The following table summarizes all charges related to the 2017 Restructuring recognized in the quarter ended September 30, 2017 as presented in their affected line in the Consolidated Statements of Operations (in thousands):



	Infrastructure Solutions		Corrosion Protection		Total ⁽¹⁾
Cost of revenues	$	30	$	15	$	45
Operating expenses	1,153		100		1,253
Restructuring and related charges	3,390		2,049		5,439
Total pre-tax restructuring charges	$	4,573	$	2,164	$	6,737

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⁽¹⁾	Total pre-tax restructuring charges include cash charges of $6.6 million and non-cash charges of $0.1 million. Cash charges consist of charges incurred during the quarter that will be settled in cash, either during the current period or future periods.

During the quarter ended September 30, 2017, the Company recorded pre-tax expenses related to the 2017 Restructuring as follows (in thousands):



	Infrastructure Solutions		Corrosion Protection		Total
Severance and benefit related costs	$	3,140	$	1,930	$	5,070
Lease termination costs	250		90		340
Relocation and other moving costs	—		29		29
Other restructuring costs ⁽¹⁾	1,183		115		1,298
Total pre-tax restructuring charges ⁽²⁾	$	4,573	$	2,164	$	6,737

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⁽¹⁾	Includes charges primarily related to exiting non-pipe related contract applications for the Tyfo^® Fibrwrap^® system in North America and right-sizing the cathodic protection services operation in Canada, inclusive of wind-down costs, professional fees, fixed asset disposals and certain other restructuring and related charges.


⁽²⁾	Includes $0.8 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 nine months ended September 30, 2017 and 2016 (in thousands):



	Reserves at December 31, 2016		Cash Utilized in 2017 ⁽¹⁾		Reserves at September 30, 2017
	Reserves at December 31, 2016		Cash Utilized in 2017 ⁽¹⁾		Reserves at September 30, 2017
Severance and benefit related costs	$	645	$	549	$	96
Lease termination costs	125		125		—
Relocation and other moving costs	10		10		—
Other restructuring costs	120		66		54
Total pre-tax restructuring charges	$	900	$	750	$	150

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⁽¹⁾	Refers to cash utilized to settle charges that were reserved at December 31, 2016.



	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 table summarizes the 2017 Restructuring activity during the quarter ended September 30, 2017 (in thousands):



	2017 Charge to Income		Utilized in 2017				Reserves at September 30, 2017
	2017 Charge to Income		Cash⁽¹⁾		Non-Cash		Reserves at September 30, 2017
Severance and benefit related costs	$	5,070	$	1,639	$	—	$	3,431
Lease termination costs	340		264		—		76
Relocation and other moving costs	29		29		—		—
Other restructuring costs	1,298		521		77		700
Total pre-tax restructuring charges	$	6,737	$	2,453	$	77	$	4,207

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⁽¹⁾	Refers to cash utilized to settle charges during the third quarter of 2017.