RESTRUCTURING (Tables)

3 Months Ended

Mar. 31, 2015

Restructuring And Related Activities [Abstract]

Amounts Incurred and Amounts Expected to be Incurred in Future by Major Type of Cost and by Segment

The following table presents amounts incurred during the three months ended March 31, 2015 and 2014, as well as amounts incurred from the inception of our restructuring efforts up to March 31, 2015 and amounts expected to be incurred in the future by major type of cost and by segment.

	Incurred in the three months ended March 31, 2015		Incurred in the three months ended March 31, 2014		Incurred from inception to March 31, 2015		Estimate of remaining amounts to be incurred		Total
	(In thousands)
Americas Restructuring
Impairments and write offs	$	-	$	-	$	12,923	$	-	$	12,923
Severance and other personnel-related costs		881		2,029		14,261		-		14,261
Morgan City environmental reserve		-		-		5,925		-		5,925
Morgan City yard-related expenses		914		1,602		11,764		4,002		15,766
Other		-		-		158		-		158
	$	1,795	$	3,631	$	45,031	$	4,002	$	49,033
Corporate Restructuring
Severance and other personnel-related costs	$	-	$	908	$	2,599	$	-	$	2,599
Legal and other advisor fees		-		1,586		3,204		-		3,204
Other		-		-		798		-		798
	$	-	$	2,494	$	6,601	$	-	$	6,601
MPI
Severance and other personnel-related costs
AEA segment	$	1,252	$	-	$	1,252	$	3,877	$	5,129
MEA segment		607		-		607		3,300		3,907
ASA segment		1,800		-		1,800		5,329		7,129
Corporate and other		719		-		719		6,967		7,686
Asset impairment
ASA segment		4,168		-		4,168		-		4,168
Legal and other advisor fees
Corporate		48		-		4,051		-		4,051
	$	8,594	$	-	$	12,597	$	19,473	$	32,070
Total	$	10,389	$	6,125	$	64,229	$	23,475	$	87,704

Roll Forward of Accrued Liabilities Associated with Restructuring Activities

The following table presents a roll forward of accrued liabilities associated with our restructuring activities:

	December 31, 2014		Accruals		Payments			March 31, 2015
	(In thousands)
Morgan City environmental reserve	$	3,675	$	-	$	(715	)	$	2,960
Morgan City yard-related expenses and other		373		833		(141	)		1,065
Total	$	4,048	$	833	$	(856	)	$	4,025