Restructuring (Tables)

12 Months Ended

Dec. 31, 2014

Restructuring and Related Activities [Abstract]

Restructuring and Related Costs

A summary of the net pretax benefits (charges), incurred by segment is as follows:

		Pretax Charge
(in thousands)	Approximate Number of Employees	Refined Coal		Emissions Control - Engineering Technology and Services		Emissions Control - Manufacturing		Research & Development		All Other and Corporate		Total
Year ended December 31, 2014
Restructuring charges	29	$	—	$	1,294	$	—	$	—	$	2,209	$	3,503

Schedule of Restructuring Reserve by Type of Cost

The following table summarizes the Company's utilization of restructuring accruals for the year ended December 31, 2014:

(in thousands)	Employee Severance
Beginning accrual as of January 1, 2014	$	29
Expense provision (1)	3,503
Cash payments and other (1)	(1,842		)
Change in estimates	—
Accrual as of December 31, 2014	$	1,690

(1) Included within the Expense provision and Cash payments and other line items in the above table is stock compensation expense of $1.0 million resulting from the accelerated vesting of modified equity-based compensation awards for certain terminated employees.