Accrued Liabilities

12 Months Ended

Dec. 31, 2018

Payables and Accruals [Abstract]

Accrued Liabilities

16. Accrued Liabilities

Accrued liabilities consist of:

(in thousands)	2018	2017
Salaries and wages	$20,821	$17,916
Accrual for compensated absences	10,636	11,223
Employee benefits	12,316	13,553
Workers' compensation	1,794	2,397
Pension liability - current portion	2,124	2,094
Postretirement medical benefits - current portion	3,890	4,108
Returns and allowances	11,343	11,370
Contract liabilities	9,025	-
Billings in excess of revenue recognized	-	2,569
Contract loss reserve	20,708	11,902
Professional fees	2,575	2,310
Utilities	974	910
Dividends	5,808	5,474
Restructuring costs	5,534	2,714
Interest	901	817
Other	20,581	16,557
Total	$129,030	$105,914

The increase in Accrued liabilities in 2018, compared to the balances as of December 31, 2017, was in part due to the cumulative effect of adopting ASC 606 (see Note 2) which upon adoption increased Contract loss reserves by $14.9 million, Contract liabilities by $0.7 million and other accruals by $1.6 million.