RESTRUCTURING ACTIVITIES (Tables)

6 Months Ended

Jun. 30, 2023

Restructuring and Related Activities [Abstract]

Summary of Restructuring Activity

The following tables summarize the restructuring activity incurred by segment:

	Three Months Ended June 30,						Three Months Ended June 30,
	2023						2022
(in thousands)	Total		Severance and related costs		Other (1)		Total		Severance and related costs (benefit)		Other(1)
B&W Renewable segment	$	477	$	152	$	325	$	(20)	$	(34)	$	14
B&W Environmental segment	164		—		164		34		9		25
B&W Thermal segment	830		—		830		82		66		16
Corporate	(450)		—		(450)		(198)		(228)		30
	$	1,021	$	152	$	869	$	(102)	$	(187)	$	85

	Six Months Ended June 30,						Six Months Ended June 30,
	2023						2022
(in thousands)	Total		Severance and related costs		Other (1)		Total		Severance and related costs (benefit)		Other(1)
B&W Renewable segment	$	388	$	63	$	325	$	(213)	$	(263)	$	50
B&W Environmental segment	184		1		183		103		19		84
B&W Thermal segment	833		3		830		280		116		164
Corporate	—		—		—		(178)		(228)		50
	$	1,405	$	67	$	1,338	$	(8)	$	(356)	$	348

(1) Other amounts consist primarily of relocation and other costs that are not considered as severance.

Activity Related to the Restructuring Liabilities

Activity related to the restructuring liabilities is as follows:

	Three Months Ended June 30,				Six Months Ended June 30,
(in thousands)	2023		2022		2023		2022
Balance at beginning of period	$	2,036	$	5,906	$	1,615	$	6,561
Restructuring (benefit) expense	1,021		(102)		1,405		(8)
Payments	(1,124)		(1,668)		(1,087)		(2,417)
Balance at end of period	$	1,933	$	4,136	$	1,933	$	4,136