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Rationalizations and Impairments (Tables)
 3 Months Ended
Mar. 31, 2015
Restructuring and Related Activities [Abstract]  
Rationalization Charges
Charges incurred related to the 2014 Corporate and Research & Development rationalization initiatives for 2015 are as follows:
2014 Corporate and R&D Plan
For the Three Months Ended March 31, 2015
 
Industrial Materials Segment
 
Corporate, R&D and Other
 
(Dollars in thousands)
 
(Dollars in thousands)
Accelerated depreciation
(recorded in Research
and development)
$
—

 
$
621

Other (recorded in Selling
    and administrative)
—

 
1,066

Severance and related costs
    (recorded in Rationalizations)
(34
)
 
—

Total
$
(34
)
 
$
1,687


Charges incurred related to the 2014 Engineered Solutions rationalization initiatives in 2015 are as follows:
2014 Engineered Solutions Plan
 
For the Three Months Ended March 31, 2015
 
 
(Dollars in thousands)
Inventory loss (recorded in Cost
    of sales)
 
434

Fixed asset write-offs and other(recorded in Cost of sales)
 
(3
)
Severance and related costs
    (recorded in Rationalizations)
 
(16
)
Contract terminations
(recorded in Rationalizations)
 
50

Total
 
$
465

Charges incurred related to the 2013 rationalization initiatives for the three months ended March 31, 2014 and March 31, 2015 are as follows:
2013 Plan
For the Three Months Ended March 31, 2014
 
Industrial Materials Segment
 
Engineered Solutions Segment
 
Corporate, R&D and Other
 
Total
 
(Dollars in thousands)
Accelerated depreciation
    (recorded in Cost of sales)
$
17,020

 
$
413

 
$
—

 
$
17,433

Inventory loss (recorded in Cost
    of sales)
815

 
(10
)
 
—

 
805

Fixed asset write-offs and other(recorded in Cost of sales)
(494
)
 
—

 
—

 
(494
)
Other (recorded in Selling
    and administrative)
25

 
—

 
—

 
25

Severance and related costs
    (recorded in Rationalizations)
114

 
(28
)
 
—

 
86

Total
$
17,480

 
$
375

 
$
—

 
$
17,855


2013 Plan
For the Three Months Ended March 31, 2015
 
Industrial Materials Segment
 
Engineered Solutions Segment
 
Corporate, R&D and Other
 
Total
 
(Dollars in thousands)
Accelerated depreciation
    (recorded in Cost of sales)
$
433

 
$
—

 
$
—

 
$
433

Inventory loss (recorded in Cost
    of sales)
(61
)
 
—

 
—

 
(61
)
Fixed asset write-offs and other(recorded in Cost of sales)
1,243

 
9

 
—

 
1,252

Severance and related costs
    (recorded in Rationalizations)
87

 
—

 
—

 
87

Contract terminations
(recorded in Rationalizations)
25

 
—

 
—

 
25

Total
$
1,727

 
$
9

 
$
—

 
$
1,736

Charges incurred related to the 2015 Advanced Graphite Materials rationalization initiative for the three months ended March 31, 2015 are as follows:
2015 Advanced Graphite Materials Rationalization
For the Three
 Months Ended
March 31, 2015
 
(Dollars in thousands)
Inventory loss (recorded in Cost of sales)
$
369

Fixed asset write-offs and other(recorded in Cost of sales)
(105
)
Other (recorded in Selling and administrative)
3

Severance and related costs (recorded in Rationalizations)
2,382

Total
$
2,649

The total rationalization and related charges incurred during the three months ended March 31, 2014 and 2015 are as follows:
All Plans
For the Three Months Ended March 31, 2014
 
Industrial Materials Segment
 
Engineered Solutions Segment
 
Corporate, R&D and Other
 
Total
 
(Dollars in thousands)
Accelerated depreciation
    (recorded in Cost of sales)
$
17,020

 
$
413

 
$
—

 
$
17,433

Inventory loss (recorded in Cost
    of sales)
815

 
(10
)
 
—

 
805

Fixed asset write-offs and other(recorded in Cost of sales)
(494
)
 
 
 
—

 
(494
)
Other (recorded in Selling
    and administrative)
25

 
—

 
—

 
25

Severance and related costs
    (recorded in Rationalizations)
114

 
(28
)
 
—

 
86

Total
$
17,480

 
$
375

 
$
—

 
$
17,855

All Plans
For the Three Months Ended March 31, 2015
 
Industrial Materials Segment
 
Engineered Solutions Segment
 
Corporate, R&D and Other
 
Total
 
(Dollars in thousands)
Accelerated depreciation
    (recorded in Cost of sales)
$
433

 
$
—

 
$
—

 
$
433

Inventory loss (recorded in Cost
    of sales)
(61
)
 
803

 
—

 
742

Fixed asset write-offs and other(recorded in Cost of sales)
1,243

 
(99
)
 
—

 
1,144

Accelerated depreciation
(recorded in Research
       and development)
—

 
—

 
621

 
621

Other (recorded in Selling
    and administrative)
—

 
3

 
1,066

 
1,069

Severance and related costs
    (recorded in Rationalizations)
53

 
2,366

 
—

 
2,419

Contract terminations
(recorded in Rationalizations)
25

 
50

 
—

 
75

Total
$
1,693

 
$
3,123

 
$
1,687

 
$
6,503
Schedule of Restructuring Reserve
The following table represents the roll-forward of the liability incurred for employee termination benefits and contract termination costs incurred in connection with the 2014 Engineered Solutions rationalization initiatives described above. This liability is recorded as a current liability on the Consolidated Balance Sheet.
2014 Engineered Solutions Plan
 
(Dollars in thousands)
Balance as of December 31, 2013
$
—

Charges incurred
2,611

Change in estimates
(40
)
Payments and settlements
(916
)
Balance as of December 31, 2014
1,655

Charges incurred
50

Change in estimates
(16
)
Payments and settlements
(434
)
Balance as of March 31, 2015
$
1,255

The following table represents the roll-forward of the liability incurred for employee termination benefits and contract termination costs incurred in connection with the the rationalization initiatives described above. This liability is recorded as a current liability on the 2013 Consolidated Balance Sheet.
2013 Plan
 
(Dollars in thousands)
Balance as of December 31, 2013
$
18,421

       Charges incurred
613

       Change in estimates
153

       Payments and settlements
(16,494
)
       Effect of change in currency exchange rates
(1,658
)
Balance as of December 31, 2014
1,035

Charges incurred
—

Change in estimates
112

Payments and settlements
(549
)
Effect of change in currency exchange rates
(108
)
Balance as of March 31, 2015
$
490

The following table represents the roll-forward of the liability incurred for employee termination benefits and contract termination costs incurred in connection with the 2015 Advanced Graphite Materials rationalization initiative described above. This liability is recorded as a current liability on the Consolidated Balance Sheet.
2015 Advanced Graphite Materials Rationalization
 
(Dollars in thousands)
Balance as of December 31, 2014
$
—

Charges incurred
2,382

Payments and settlements

(36
)
Effect of change in currency exchange rates

(17
)
Balance as of March 31, 2015
$
2,329

The following table represents the roll-forward of the liability incurred for employee termination benefits and contract termination costs incurred in connection with the 2014 Corporate and Research & Development rationalization initiatives described above. This liability is recorded as a current liability on the Consolidated Balance Sheet.
2014 Corporate and R&D Plan
 
(Dollars in thousands)
Balance as of December 31, 2013
$
—

Charges incurred
8,159

Change in estimates
21

Payments and settlements
(1,155
)
Effect of change in currency exchange rates
(152
)
Balance as of December 31, 2014
6,873

Charges incurred
(2
)
Change in estimates
(34
)
Payments and settlements
(2,231
)
Effect of change in currency exchange rates
(48
)
Balance as of March 31, 2015
$
4,558