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Realignment Programs (Tables)
 9 Months Ended
Sep. 30, 2019
Restructuring and Related Activities [Abstract]  
Restructuring and Related Costs
The following is a summary of restructuring charges, net of adjustments, for the Realignment Programs:
 
Three Months Ended September 30, 2019
 (Amounts in thousands)
Severance
 
Contract Termination
 
Asset Write-Downs/ (Gains)
 
Other
 
Total
     COS
$
(729
)
 
$
3

 
$
19

 
$
1,715

 
$
1,008

     SG&A
(9
)
 
—

 
5

 
41

 
37

Total
$
(738
)
 
$
3

 
$
24

 
$
1,756

 
$
1,045

 
Three Months Ended September 30, 2018
 (Amounts in thousands)
Severance
 
Contract Termination
 
Asset Write-Downs
 
Other
 
Total
     COS
$
(590
)
 
$
3

 
$
449

 
$
4,543

 
$
4,405

     SG&A
(46
)
 
—

 
10

 
(159
)
 
(195
)
Total
$
(636
)
 
$
3

 
$
459

 
$
4,384

 
$
4,210


 
Nine Months Ended September 30, 2019
 (Amounts in thousands)
Severance
 
Contract Termination
 
Asset Write-Downs/ (Gains)
 
Other
 
Total
     COS
$
1,099

 
$
51

 
$
(799
)
 
$
2,832

 
$
3,183

     SG&A(1)
1,609

 
—

 
(18,496
)
 
228

 
(16,659
)
Total
$
2,708

 
$
51

 
$
(19,295
)
 
$
3,060

 
$
(13,476
)
_______________________________
(1) Primarily consists of gains from the sales of non-strategic manufacturing facilities that are included in our Realignment Programs.

 
Nine Months Ended September 30, 2018
 (Amounts in thousands)
Severance
 
Contract Termination
 
Asset Write-Downs
 
Other
 
Total
     COS
$
2,764

 
$
3

 
$
3,898

 
$
7,237

 
$
13,902

     SG&A
1,246

 
—

 
10

 
43

 
1,299

Total
$
4,010

 
$
3

 
$
3,908

 
$
7,280

 
$
15,201


The following is a summary of total inception to date restructuring charges, net of adjustments, related to the Realignment Programs:
 
Inception to Date
 (Amounts in thousands)
Severance
 
Contract Termination
 
Asset Write-Downs
 
Other
 
Total
     COS
$
86,259

 
$
958

 
$
23,536

 
$
28,497

 
$
139,250

     SG&A
33,354

 
43

 
(16,807
)
 
13,433

 
30,023

     Income tax expense(1)
—

 
—

 
—

 
20,500

 
20,500

Total
$
119,613

 
$
1,001

 
$
6,729

 
$
62,430

 
$
189,773


_______________________________
(1) Income tax expense includes exit taxes as well as non-deductible costs.
The following is a summary of total charges, net of adjustments, related to the Realignment and Flowserve 2.0 Transformation program charges:
 
Three Months Ended September 30, 2019
 (Amounts in thousands)
FPD
 
FCD
 
Subtotal–Reportable Segments
 
Eliminations and All Other
 
Consolidated Total
Realignment Charges
 
 
 
 
 
 
 
 
 
Restructuring Charges
 
 
 
 
 
 
 
 
 
     COS
$
197

 
$
811

 
$
1,008

 
$
—

 
$
1,008

     SG&A
37

 
—

 
37

 
—

 
37

 
$
234

 
$
811

 
$
1,045

 
$
—

 
$
1,045

Non-Restructuring Charges
 

 
 

 
 
 
 
 
 

     COS
$
2,409

 
$
3

 
$
2,412

 
$
—

 
$
2,412

     SG&A
343

 
—

 
343

 
994

 
1,337

 
$
2,752

 
$
3

 
$
2,755

 
$
994

 
$
3,749

Total Realignment Charges
 
 
 
 
 
 
 
 
 
     COS
$
2,606

 
$
814

 
$
3,420

 
$
—

 
$
3,420

     SG&A
380

 
—

 
380

 
994

 
$
1,374

Total
$
2,986

 
$
814

 
$
3,800

 
$
994

 
$
4,794

 
 
 
 
 
 
 
 
 
 
Transformation Charges
 
 
 
 
 
 
 
 
 
     SG&A
$
—

 
$
—

 
$
—

 
$
5,058

 
$
5,058

 
$
—

 
$
—

 
$
—

 
$
5,058

 
$
5,058

 
 
 
 
 
 
 
 
 
 
Total Realignment and Transformation Charges
 
 
 
 
 
 
 
 
 
     COS
$
2,606

 
$
814

 
$
3,420

 
$
—

 
$
3,420

     SG&A
380

 
—

 
380

 
6,052

 
6,432

     Total
$
2,986

 
$
814

 
$
3,800

 
$
6,052

 
$
9,852


 
Three Months Ended September 30, 2018
 (Amounts in thousands)
FPD
 
FCD
 
Subtotal–Reportable Segments
 
Eliminations and All Other
 
Consolidated Total
Realignment Charges
 
 
 
 
 
 
 
 
 
Restructuring Charges
 
 
 
 
 
 
 
 
 
     COS
$
3,487

 
$
918

 
$
4,405

 
$
—

 
$
4,405

     SG&A
(205
)
 
1

 
(204
)
 
9

 
(195
)
 
$
3,282

 
$
919

 
$
4,201

 
$
9

 
$
4,210

Non-Restructuring Charges
 

 
 

 
 
 
 
 
 

     COS
$
4,433

 
$
(630
)
 
$
3,803

 
$
—

 
$
3,803

     SG&A
(818
)
 
225

 
(593
)
 
3,707

 
3,114

 
$
3,615

 
$
(405
)
 
$
3,210

 
$
3,707

 
$
6,917

Total Realignment Charges
 
 
 
 
 
 
 
 
 
     COS
$
7,920

 
$
288

 
$
8,208

 
$
—

 
$
8,208

     SG&A
(1,023
)
 
226

 
(797
)
 
3,716

 
$
2,919

Total
$
6,897

 
$
514

 
$
7,411

 
$
3,716

 
$
11,127

 
 
 
 
 
 
 
 
 
 
Transformation Charges
 
 
 
 
 
 
 
 
 
     SG&A
$
—

 
$
—

 
$
—

 
$
23,986

 
$
23,986

 
$
—

 
$
—

 
$
—

 
$
23,986

 
$
23,986

 
 
 
 
 
 
 
 
 
 
Total Realignment and Transformation Charges
 
 
 
 
 
 
 
 
 
     COS
$
7,920

 
$
288

 
$
8,208

 
$
—

 
$
8,208

     SG&A
(1,023
)
 
$
226

 
$
(797
)
 
$
27,702

 
$
26,905

Total
$
6,897

 
$
514

 
$
7,411

 
$
27,702

 
$
35,113


 
Nine Months Ended September 30, 2019
 (Amounts in thousands)
FPD
 
FCD
 
Subtotal–Reportable Segments
 
Eliminations and All Other
 
Consolidated Total
Realignment Charges
 
 
 
 
 
 
 
 
 
Restructuring Charges
 
 
 
 
 
 
 
 
 
     COS
$
1,892

 
$
1,291

 
$
3,183

 
$
—

 
$
3,183

     SG&A(1)
(17,072
)
 
413

 
(16,659
)
 
—

 
(16,659
)
 
$
(15,180
)
 
$
1,704

 
$
(13,476
)
 
$
—

 
$
(13,476
)
Non-Restructuring Charges
 

 
 

 
 
 
 
 
 

     COS
$
9,531

 
$
72

 
$
9,603

 
$
—

 
$
9,603

     SG&A
770

 
34

 
804

 
2,237

 
3,041

 
$
10,301

 
$
106

 
$
10,407

 
$
2,237

 
$
12,644

Total Realignment Charges
 
 
 
 
 
 
 
 
 
     COS
$
11,423

 
$
1,363

 
$
12,786

 
$
—

 
$
12,786

     SG&A
(16,302
)
 
447

 
(15,855
)
 
2,237

 
(13,618
)
Total
$
(4,879
)
 
$
1,810

 
$
(3,069
)
 
$
2,237

 
$
(832
)
 
 
 
 
 
 
 
 
 
 
Transformation Charges
 
 
 
 
 
 
 
 
 
     SG&A
—

 
—

 
—

 
21,044

 
21,044

 
$
—

 
$
—

 
$
—

 
$
21,044

 
$
21,044

 
 
 
 
 
 
 
 
 
 
Total Realignment and Transformation Charges
 
 
 
 
 
 
 
 
 
     COS
$
11,423

 
$
1,363

 
$
12,786

 
$
—

 
$
12,786

     SG&A
(16,302
)
 
447

 
(15,855
)
 
23,281

 
7,426

Total
$
(4,879
)
 
$
1,810

 
$
(3,069
)
 
$
23,281

 
$
20,212


______________________________________
(1) Includes gains from the sales of non-strategic manufacturing facilities that are included in our Realignment Programs.

 
Nine Months Ended September 30, 2018
 (Amounts in thousands)
FPD
 
FCD
 
Subtotal–Reportable Segments
 
Eliminations and All Other
 
Consolidated Total
Restructuring Charges
 
 
 
 
 
 
 
 
 
     COS
$
10,532

 
$
3,370

 
$
13,902

 
$
—

 
$
13,902

     SG&A
917

 
345

 
1,262

 
37

 
1,299

 
$
11,449

 
$
3,715

 
$
15,164

 
$
37

 
$
15,201

Non-Restructuring Charges
 

 
 

 
 
 
 
 
 

     COS
$
17,738

 
$
(47
)
 
$
17,691

 
$
—

 
$
17,691

     SG&A
3,778

 
947

 
4,725

 
5,723

 
10,448

 
$
21,516

 
$
900

 
$
22,416

 
$
5,723

 
$
28,139

Total Realignment Charges
 
 
 
 
 
 
 
 
 
     COS
$
28,270

 
$
3,323

 
$
31,593

 
$
—

 
$
31,593

     SG&A
4,695

 
1,292

 
5,987

 
5,760

 
11,747

Total
$
32,965

 
$
4,615

 
$
37,580

 
$
5,760

 
$
43,340

 
 
 
 
 
 
 
 
 
 
Transformation Charges
 
 
 
 
 
 
 
 
 
     SG&A
—

 
—

 
—

 
27,352

 
27,352

 
$
—

 
$
—

 
$
—

 
$
27,352

 
$
27,352

 
 
 
 
 
 
 
 
 
 
Total Realignment and Transformation Charges
 
 
 
 
 
 
 
 
 
     COS
$
28,270

 
$
3,323

 
$
31,593

 
$
—

 
$
31,593

     SG&A
4,695

 
1,292

 
5,987

 
33,112

 
39,099

Total
$
32,965

 
$
4,615

 
$
37,580

 
$
33,112

 
$
70,692



The following is a summary of total inception to date charges, net of adjustments, related to the Realignment Programs:
 
Inception to Date
 (Amounts in thousands)
FPD
 
FCD
 
Subtotal–Reportable Segments
 
Eliminations and All Other
 
Consolidated Total
Realignment Charges
 
 
 
 
 
 
 
 
 
Restructuring Charges
 
 
 
 
 
 
 
 
 
     COS
$
110,934

 
$
28,316

 
$
139,250

 
$
—

 
$
139,250

     SG&A
19,838

 
9,868

 
29,706

 
317

 
30,023

     Income tax expense(1)
18,700

 
1,800

 
20,500

 
—

 
20,500

 
$
149,472

 
$
39,984

 
$
189,456

 
$
317

 
$
189,773

Non-Restructuring Charges
 

 
 

 
 
 
 
 
 

     COS
$
78,015

 
$
13,790

 
$
91,805

 
$
8

 
$
91,813

     SG&A
40,074

 
7,546

 
47,620

 
17,739

 
65,359

 
$
118,089

 
$
21,336

 
$
139,425

 
$
17,747

 
$
157,172

Total Realignment Charges
 
 
 
 
 
 
 
 
 
     COS
$
188,949

 
$
42,106

 
$
231,055

 
$
8

 
$
231,063

     SG&A
59,912

 
17,414

 
77,326

 
18,056

 
95,382

     Income tax expense(1)
18,700

 
1,800

 
20,500

 
—

 
20,500

Total
$
267,561

 
$
61,320

 
$
328,881

 
$
18,064

 
$
346,945


____________________________
(1) Income tax expense includes exit taxes as well as non-deductible costs.
Schedule of Restructuring Reserve by Type of Cost
The following represents the activity, primarily severance, related to the restructuring reserve for the Realignment Programs for the nine months ended September 30, 2019 and 2018:
(Amounts in thousands)
2019
 
2018
Balance at December 31
$
11,927

 
$
39,230

Charges, net of adjustments
5,817

 
11,314

Cash expenditures
(8,196
)
 
(15,935
)
Other non-cash adjustments, including currency
(461
)
 
(15,196
)
Balance at September 30
$
9,087

 
$
19,413