RESTRUCTURING (Tables)

6 Months Ended

Jun. 30, 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 and six months ended June 30, 2015, as well as amounts incurred from the inception of our restructuring efforts up to June 30, 2015 and amounts expected to be incurred in the future by major type of cost and by segment.

	Incurred in the three months ended June 30, 2015		Incurred in the three months ended June 30, 2014			Incurred in the six months ended June 30, 2015		Incurred in the six months ended June 30, 2014			Incurred from  inception  to June 30, 2015		Estimate of remaining amounts to be incurred		Total
	(In thousands)
Americas Restructuring
Impairments and write offs	$	-	$	(1,340	)	$	-	$	(1,340	)	$	12,923	$	-	$	12,923
Severance and other personnel-related costs		1,621		1,225			2,502		3,254			15,882		-		15,882
Morgan City environmental reserve		-		-			-		-			5,925		-		5,925
Morgan City yard-related expenses		820		1,047			1,734		2,649			12,584		707		13,291
Other		-		-			-		-			158		-		158
		2,441		932			4,236		4,563			47,472		707		48,179
Corporate Restructuring
Severance and other personnel-related costs		-		-			-		908			2,599		-		2,599
Legal and other advisor fees		-		331			-		1,917			3,204		-		3,204
Other		-		-			-		-			798		-		798
		-		331			-		2,825			6,601		-		6,601
MPI
Severance and other personnel-related costs
AEA		898		-			2,150		-			2,150		6,379		8,529
MEA		304		-			911		-			911		500		1,411
ASA		1,786		-			3,586		-			3,586		1,100		4,686
Corporate and other		400		-			1,119		-			1,119		5,000		6,119
Asset impairment and disposal							-					-
ASA		3,303		-			7,471		-			7,471				7,471
Legal and other advisor fees							-					-
Corporate		2,732		-			2,780		-			6,783		2,200		8,983
Other							-					-				-
ASA		3,527		-			3,527		-			3,527		-		3,527
Corporate and other		-		-			-		-			-		948		948
		12,950		-			21,544		-			25,547		16,127		41,674
Total	$	15,391	$	1,263		$	25,780	$	7,388		$	79,620	$	16,834	$	96,454

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			June 30, 2015
	(In thousands)
Morgan City environmental reserve	$	3,675	$	-	$	(1,374	)	$	2,301
Morgan City yard-related expenses and other		373		338		(283	)		428
MPI-related accruals		-		3,080		-			3,080
Total	$	4,048	$	3,418	$	(1,657	)	$	5,809