RESTRUCTURING (Tables)

9 Months Ended

Sep. 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

	Incurred in the three months ended September 30, 2015			Incurred in the three months ended September 30, 2014			Incurred in the nine months ended September 30, 2015		Incurred in the nine months ended September 30, 2014			Incurred from  inception  to September 30, 2015		Estimate of remaining amounts to be incurred		Total
	(In thousands)
Americas Restructuring
Impairments and write offs	$	-		$	100		$	-	$	(1,240	)	$	12,923	$	-	$	12,923
Severance and other personnel-related costs		-			(155	)		601		3,099			13,981		-		13,981
Morgan City environmental reserve		-			-			-		-			5,925		-		5,925
Morgan City yard-related expenses		(27	)		2,879			1,707		5,528			12,557				12,557
Other		-			-			-		-			158		-		158
		(27	)		2,824			2,308		7,387			45,544		-		45,544
Corporate Restructuring
Severance and other personnel-related costs		-			53			-		961			2,599		-		2,599
Legal and other advisor fees		-			1,117			-		3,034			3,204		-		3,204
Other		-			730			-		730			798		-		798
		-			1,900			-		4,725			6,601		-		6,601
MPI
Severance and other personnel-related costs
AEA		2,360			-			6,411		-			6,411		1,694		8,105
MEA		71			-			982		-			982		-		982
ASA		387			-			3,973		-			3,973		5,200		9,173
Corporate and other		-			-			1,119		-			1,119		-		1,119
Asset impairment and disposal
ASA		-			-			7,471		-			7,471		-		7,471
Legal and other advisor fees																	-
Corporate		3,555			-			6,335		-			10,338		-		10,338
ASA															1,304		1,304
Other																	-
ASA		-			-			3,527		-			3,527		5,806		9,333
Corporate and other		-			-			-		-			-		700		700
		6,373			-			29,818		-			33,821		14,704		48,525
Total	$	6,346		$	4,724		$	32,126	$	12,112		$	85,966	$	14,704	$	100,670
By segment
AEA	$	2,333		$	2,824		$	8,719	$	7,387		$	51,955	$	1,694	$	53,649
MEA		71			-			982		-			982		-		982
ASA		387			-			14,971		-			14,971		12,310		27,281
Corporate		3,555			1,900			7,454		4,725			18,058		700		18,758
Total	$	6,346		$	4,724		$	32,126	$	12,112		$	85,966	$	14,704	$	100,670

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/ Reversals			September 30, 2015
	(In thousands)
Morgan City environmental reserve	$	3,675	$	-	$	(2,101	)	$	1,574
Morgan City yard-related expenses and other		373		343		(453	)		263
MPI related accruals		-		6,293		(1,812	)		4,481
Total	$	4,048	$	6,636	$	(4,366	)	$	6,318