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Restructuring Activity (Tables)
 12 Months Ended
Dec. 31, 2017
Restructuring and Related Activities [Abstract]  
Restructuring and Related Costs
As a result of its restructuring activities, the Company incurred the following restructuring expenses:
 
Successor
 
 
Predecessor
 
September 1, 2017 through
December 31, 2017
 
 
January 1, 2017 through August 31, 2017
 
Year Ended December 31, 2016
 
 
 
 
Employee termination and related benefits(a)
$
—

 
 
$
185

 
$
(854
)
Lease termination costs
—

 
 
—

 
6,038

Moving costs associated with plant consolidations
—

 
 
305

 
4,558

Professional fees
—

 
 
76

 
1,839

Loss on disposal of fixed assets
—

 
 
—

 
1,361

Total expense
$
—

 
 
$
566

 
$
12,942


(a) Employee termination and related benefits primarily consists of severance and pension related costs. Included in the year ended December 31, 2016 (Predecessor) was income of $1,973, which resulted from a reduction in an estimated pension withdrawal liability of $5,500 recorded in 2015.
Schedule of Restructuring Reserve by Type of Cost
Restructuring reserve activity is summarized below:
 
 
Successor
 
 
 
 
Period Activity
 
 
 
 
Balance September 1, 2017
 
Charges (gains)
 
Cash payments
 
Impairment and non-cash activity
 
Balance December 31, 2017
 
 
 
 
 
 
 
 
 
 
 
Employee termination and related benefits(a)
 
$
3,551

 
$
—

 
$
(44
)
 
$
—

 
$
3,507

Lease termination costs(b)
 
701

 
—

 
(139
)
 
—

 
562

Total 2017 Activity
 
$
4,252

 
$
—

 
$
(183
)
 
$
—

 
$
4,069

 
 
 
 
 
 
 
 
 
 
 
 
 
Predecessor
 
 
 
 
Period Activity
 
 
 
 
Balance January 1, 2017
 
Charges
 
Cash payments
 
Impairment and non-cash activity
 
Balance August 31, 2017
Employee termination and related benefits
 
$
3,627

 
$
185

 
$
(261
)
 
$
—

 
$
3,551

Lease termination costs
 
823

 
—

 
(496
)
 
374

 
701

Moving costs associated with plant consolidations
 
—

 
305

 
(305
)
 
—

 
—

Professional fees
 
—

 
76

 
(76
)
 
—

 
—

Total
 
$
4,450

 
$
566

 
$
(1,138
)
 
$
374

 
$
4,252

 
 
 
 
 
 
 
 
 
 
 
 
 
Predecessor
 
 
 
 
Period Activity
 
 

 
Balance January 1, 2016
 
Charges (gains)
 
Cash (payments) receipts
 
Impairment and non-cash activity
 
Balance December 31, 2016
Employee termination and related benefits(c)
 
$
8,301

 
$
(854
)
 
$
(3,820
)
 
$
—

 
$
3,627

Lease termination costs(d)
 
232

 
6,038

 
(3,160
)
 
(2,287
)
 
823

Moving costs associated with plant consolidations
 
—

 
4,558

 
(4,558
)
 
—

 
—

Professional fees

 
—

 
1,839

 
(1,839
)
 
—

 
—

Disposal of fixed assets
 
—

 
1,361

 
2,703

 
(4,064
)
 
—

Inventory adjustment

 
—

 
452

 
—

 
(452
)
 
—

Total 2016 Activity
 
$
8,533

 
$
13,394

 
$
(10,674
)
 
$
(6,803
)
 
$
4,450


(a) As of December 31, 2017 (Successor), the short-term employee termination and related benefits of $340 is included in accrued payroll and employee benefits in the Consolidated Balance Sheets and the long-term liability of $3,167 associated with the Company's withdrawal from a multi-employer pension plan is included in other non-current liabilities in the Consolidated Balance Sheets.
(b) Payments on certain of the lease obligations are scheduled to continue until 2020. Market conditions and the Company’s ability to sublease these properties could affect the ultimate charge related to the lease obligations. Any potential recoveries or additional charges could affect amounts reported in the consolidated financial statements of future periods. As of December 31, 2017 (Successor), the short-term portion of the lease termination costs of $304 is included in accrued and other current liabilities and the long-term portion of the lease termination costs of $258 is included in other noncurrent liabilities in the Consolidated Balance Sheets.
(c) Included in charges (gains) for the year ended December 31, 2016 (Predecessor) is income of $1,973 that resulted from a reduction in an estimated pension withdrawal liability of $5,500 recorded in the year ended December 31, 2015 (Predecessor).
(d) In connection with the closure of the Company's Houston and Edmonton facilities, the Company agreed to sell its fixed assets and to a reduction in future proceeds from the sale of inventory in exchange for the assignment of its remaining lease obligations at its Houston facility resulting in a non-cash charge of $2,287 during the year ended December 31, 2016 (Predecessor).