On July 28, 2017, the Company’s board of directors approved the Restructuring. As part of the Restructuring, the Company announced plans to: (i) divest Bayou; (ii) exit all non-pipe related contract applications for the Tyfo^® system in North America; (iii) right-size the cathodic protection services operation in Canada and the CIPP businesses in Australia and Denmark; and (iv) reduce corporate and other operating costs.

During 2018 and 2019, the Company’s board of directors approved additional actions with respect to the Restructuring, which included the decisions to: (i) divest the Australia and Denmark CIPP businesses; (ii) take actions to further optimize operations within North America, including measures to reduce consolidated operating costs; and (iii) divest or otherwise exit multiple additional international businesses, including: (a) the Company’s cathodic protection installation activities in the Middle East, including Corrpower International Limited, the Company’s cathodic protection materials manufacturing and production joint venture in Saudi Arabia; (b) United Pipeline de Mexico S.A. de C.V., the Company’s Tite Liner^® joint venture in Mexico; (c) the Company’s Tite Liner^® businesses in Brazil and Argentina; (d) Aegion South Africa Proprietary Limited, the Company’s Tite Liner^® and CIPP joint venture in the Republic of South Africa; and (e) the Company’s CIPP contract installation operations in England, the Netherlands, Spain and Northern Ireland.

The Company completed the divestitures of Bayou and the Denmark CIPP business in 2018. The Company also completed the divestitures of the Netherlands CIPP business and its Tite Liner^® joint venture in Mexico in 2019, as well as the shutdown of activities for the CIPP business in England. The Company completed the divestitures of CIPP operations in Australia and Spain in early 2020 (see Note 17). Remaining divestiture and shutdown activities include the sale of the Northern Ireland contracting operation and minor final dissolution activities in South America and South Africa, all of which is expected to be completed in the first half of 2020. Additionally, the exit of the Company’s cathodic protection installation activities in the Middle East is substantially complete, though management expects minimal wind-down activities will extend through the second quarter of 2020 related to a small number of projects remaining in backlog.

As part of efforts to optimize the cathodic protection operations in North America, management initiated plans during the fourth quarter of 2019 to further downsize operations in the U.S., including the closure of three branch offices and the exit of capital intensive drilling activities at four branch offices. These actions included a reduction of approximately 20% of the cathodic protection domestic workforce and an exit of drilling activities that contributed approximately 20% to our cathodic protection domestic revenues in 2019. Management expects these actions to improve our cathodic protection cost structure in the U.S., eliminate unprofitable results in certain parts of the business and reduce consolidated annual expenses for the business overall. Also during the fourth quarter of 2019, the Company reduced corporate headcount and took other actions to reduce corporate costs.

Total pre-tax restructuring and related impairment charges since the Restructuring’s inception were $171.9 million ($155.7 million post-tax) and consisted of cash charges totaling $45.3 million and non-cash charges totaling $126.6 million. Cash charges included employee severance, retention, extension of benefits, employment assistance programs, early lease and contract termination costs and other restructuring charges associated with the restructuring efforts described above. Non-cash charges included (i) $86.4 million related to goodwill and long-lived asset impairment charges recorded in 2017 as part of exiting the non-pipe FRP contracting market in North America, and (ii) $40.2 million related to allowances for accounts receivable, write-offs of inventory and long-lived assets, impairment of definite-lived intangible assets, release of cumulative currency translation adjustments as well as net losses on the disposal of both domestic and international entities. The Company reduced headcount by approximately 650 employees as a result of these actions.

The Company is substantially complete with respect to its restructuring efforts and expects to incur additional cash charges of between $2 million and $4 million. Also, the Company could incur additional non-cash charges primarily associated with the release of cumulative currency translation adjustments and losses on the closure or liquidation of international entities. The identified charges are primarily focused in the international operations of both Infrastructure Solutions and Corrosion Protection, but will also include certain charges in Energy Services and Corporate to a lesser extent.

During 2019, 2018 and 2017, the Company recorded pre-tax restructuring charges as follows (in thousands):

	*Year Ended December 31, 2017*
	*Infrastructure Solutions*		*Corrosion Protection*		*Corporate*		*Total*
Severance and benefit related costs	$	4,274	$	2,442	$	629	$	7,345
Contract termination costs		4,545		775		—		5,320
Relocation and other moving costs		26		121		—		147
Other restructuring costs (1)		8,434		1,522		975		10,931
Total pre-tax restructuring charges	$	17,279	$	4,860	$	1,604	$	23,743

⁽¹⁾

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

Restructuring costs related to severance, other termination benefit costs and early lease and contract termination costs were $9.0 million, $6.9 million and $12.8 million in 2019, 2018 and 2017, respectively, and are reported on a separate line in the Consolidated Statements of Operations.

The following tables summarize restructuring charges recognized in 2019, 2018 and 2017 as presented in their affected line in the Consolidated Statements of Operations (in thousands):

	Year Ended December 31, 2019
	*Infrastructure Solutions*		*Corrosion Protection*		*Energy Services*		*Corporate*		*Total (1)*
Cost of revenues	$	469	$	1,869	$	—	$	—	$	2,338
Operating expenses		5,349		1,131		819		3,444		10,743
Restructuring and related charges		1,729		4,676		842		1,783		9,030
Other expense (2)		7,824		1,592		—		814		10,230
Total pre-tax restructuring charges	$	15,371	$	9,268	$	1,661	$	6,041	$	32,341

⁽¹⁾	Total pre-tax restructuring charges include cash charges of $19.5 million and non-cash charges of $12.8 million. Cash charges consist of charges incurred during the year that will be settled in cash, either during the current period or future periods.
⁽²⁾	Includes charges related to the loss on disposal of restructured entities, including the release of cumulative currency translation adjustments resulting from those disposals.

	*Year Ended December 31, 2018*
	*Infrastructure Solutions*		*Corrosion Protection*		*Energy Services*		*Corporate*		*Total (1)*
Cost of revenues	$	1,281	$	600	$	—	$	—	$	1,881
Operating expenses		7,291		4,547		28		1,317		13,183
Goodwill impairment		1,389		—		—		—		1,389
Definite-lived intangible asset impairment		870		1,299		—		—		2,169
Restructuring and related charges		5,221		1,119		234		320		6,894
Other expense (2)		2,480		1,490		—		—		3,970
Total pre-tax restructuring charges	$	18,532	$	9,055	$	262	$	1,637	$	29,486

⁽¹⁾	Total pre-tax restructuring charges include cash charges of $12.1 million and non-cash charges of $17.4 million. Cash charges consist of charges incurred during the year that will be settled in cash, either during the current period or future periods.
⁽²⁾	Includes charges related to the loss on disposal of restructured entities, including the release of cumulative currency translation adjustments resulting from those disposals.

	*Year Ended December 31, 2017*
	*Infrastructure Solutions*		*Corrosion Protection*		*Corporate*		*Total (1)*
Cost of revenues	$	30	$	15	$	—	$	45
Operating expenses		8,404		1,507		973		10,884
Restructuring and related charges		8,845		3,338		631		12,814
Total pre-tax restructuring charges	$	17,279	$	4,860	$	1,604	$	23,743

⁽¹⁾	Total pre-tax restructuring charges include cash charges of $13.6 million and non-cash charges of $10.1 million. Cash charges consist of charges incurred during the year that will be settled in cash, either during the current period or future periods.

The following tables summarize restructuring activity during 2019, 2018 and 2017 (in thousands):

								*Utilized in 2019*
	*Reserves at December 31, 2018*		*2019 Charge to Income*		*Foreign Currency Translation*			*Cash(1)*		*Non-Cash*		*Reserves at December 31, 2019*
Severance and benefit related costs	$	1,742	$	6,355	$	(11	)	$	3,697	$	—	$	4,389
Contract termination costs		359		2,022		(20	)		1,408		—		953
Relocation and other moving costs		—		653		(3	)		283		—		367
Other restructuring costs		311		23,311		(4	)		8,457		12,782		2,379
Total pre-tax restructuring charges	$	2,412	$	32,341	$	(38	)	$	13,845	$	12,782	$	8,088

								*Utilized in 2018*
	*Reserves at December 31, 2017*		*2018 Charge to Income*		*Foreign Currency Translation*			*Cash(1)*		*Non-Cash*		*Reserves at December 31, 2018*
Severance and benefit related costs	$	3,864	$	4,536	$	(69	)	$	6,589	$	—	$	1,742
Contract termination costs		650		2,174		(19	)		2,446		—		359
Relocation and other moving costs		—		184		—			184		—		—
Other restructuring costs		675		22,592		(3	)		5,581		17,372		311
Total pre-tax restructuring charges	$	5,189	$	29,486	$	(91	)	$	14,800	$	17,372	$	2,412

			*Utilized in 2017*
	*2017 Charge to Income*		*Cash(1)*		*Non-Cash*		*Reserves at December 31, 2017*
Severance and benefit related costs	$	7,345	$	3,481	$	—	$	3,864
Contract termination costs		5,320		2,706		1,964		650
Relocation and other moving costs		147		147		—		—
Other restructuring costs		10,931		2,140		8,116		675
Total pre-tax restructuring charges	$	23,743	$	8,474	$	10,080	$	5,189

⁽¹⁾	Refers to cash utilized to settle charges during the year.