Restructuring (Tables)

3 Months Ended

Mar. 31, 2019

Restructuring and Related Activities [Abstract]

Summary of restructuring and related costs

The following tables summarize all charges related to the 2017 Restructuring recognized in the quarters ended March 31, 2019 and 2018 as presented in their affected line in the Consolidated Statements of Operations (in thousands):



	Quarter Ended March 31, 2019
	Infrastructure Solutions			Corrosion Protection			Energy Services		Corporate		Total ⁽¹⁾
Cost of revenues	$	(25	)	$	99		$	—	$	—	$	74
Operating expenses	1,346			(63		)	—		247		1,530
Restructuring and related charges	758			187			34		107		1,086
Other expense	423			(247		)	—		—		176
Total pre-tax restructuring charges	$	2,502		$	(24	)	$	34	$	354	$	2,866

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⁽¹⁾	Total pre-tax restructuring charges include cash charges of $3.1 million and non-cash charges of $(0.2) million. Cash charges consist of charges incurred during the quarter that will be settled in cash, either during the current period or future periods.



	Quarter Ended March 31, 2018
	Infrastructure Solutions		Corrosion Protection		Energy Services		Corporate		Total ⁽¹⁾
Operating expenses	$	1,868	$	1,344	$	—	$	243	$	3,455
Restructuring and related charges	1,348		121		—		320		1,789
Total pre-tax restructuring charges	$	3,216	$	1,465	$	—	$	563	$	5,244

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⁽¹⁾	Total pre-tax restructuring charges include cash charges of $2.8 million and non-cash charges of $2.4 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 quarters ended March 31, 2019 and 2018, the Company recorded pre-tax expenses related to the 2017 Restructuring as follows (in thousands):



	Quarter Ended March 31, 2019
	Infrastructure Solutions		Corrosion Protection			Energy Services		Corporate		Total
Severance and benefit related costs	$	282	$	170		$	34	$	9	$	495
Lease and contract termination costs	425		17			—		98		540
Relocation and other moving costs	51		—			—		—		51
Other restructuring costs ⁽¹⁾	1,744		(211		)	—		247		1,780
Total pre-tax restructuring charges	$	2,502	$	(24	)	$	34	$	354	$	2,866

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⁽¹⁾	Includes charges primarily related to certain wind-down costs, allowances for accounts receivable, fixed asset disposals and other restructuring-related costs in connection with exiting the CIPP operations in the UK, exiting the cathodic protection operations in the Middle East and other cost savings initiatives.



	Quarter Ended March 31, 2018
	Infrastructure Solutions		Corrosion Protection		Energy Services		Corporate		Total
Severance and benefit related costs	$	780	$	121	$	—	$	170	$	1,071
Lease and contract termination costs	528		—		—		150		678
Relocation and other moving costs	40		—		—		—		40
Other restructuring costs ⁽¹⁾	1,868		1,344		—		243		3,455
Total pre-tax restructuring charges	$	3,216	$	1,465	$	—	$	563	$	5,244

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⁽¹⁾	Includes charges primarily related to certain wind-down costs, allowances for accounts receivable, fixed asset disposals and other restructuring-related costs in connection with exiting non-pipe-related contract applications for the Tyfo^® system in North America and right-sizing the CIPP operations in Australia and Denmark.

Summary of restructuring activity

The following tables summarize the 2017 Restructuring activity during the first quarters of 2019 and 2018 (in thousands):



	Reserves at December 31, 2018		2019 Charge to Income		Foreign Currency Translation			Utilized in 2019					Reserves at March 31, 2019
	Reserves at December 31, 2018		2019 Charge to Income		Foreign Currency Translation			Cash⁽¹⁾		Non-Cash			Reserves at March 31, 2019
Severance and benefit related costs	$	1,742	$	495	$	(5	)	$	1,102	$	—		$	1,130
Lease and contract termination costs	359		540		3			310		—			592
Relocation and other moving costs	—		51		—			—		—			51
Other restructuring costs	311		1,780		(2		)	1,852		(151		)	388
Total pre-tax restructuring charges	$	2,412	$	2,866	$	(4	)	$	3,264	$	(151	)	$	2,161

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⁽¹⁾	Refers to cash utilized to settle charges during the first quarter of 2019.



	Reserves at December 31, 2017		2018 Charge to Income		Foreign Currency Translation		Utilized in 2018				Reserves at March 31, 2018
	Reserves at December 31, 2017		2018 Charge to Income		Foreign Currency Translation		Cash⁽¹⁾		Non-Cash		Reserves at March 31, 2018
Severance and benefit related costs	$	3,864	$	1,071	$	20	$	2,305	$	—	$	2,650
Lease and contract termination costs	650		678		—		793		—		535
Relocation and other moving costs	—		40		—		40		—		—
Other restructuring costs	675		3,455		—		1,272		2,408		450
Total pre-tax restructuring charges	$	5,189	$	5,244	$	20	$	4,410	$	2,408	$	3,635

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⁽¹⁾	Refers to cash utilized to settle charges during the first quarter of 2018.