Special Charges

During the three months ended March 31, 2013 we incurred $1.4 million in special charges associated with repositioning actions in the Energy, Aerospace and Flow Technologies segments. These actions include consolidating facilities, shifting expenses to lower cost regions and exiting some non-strategic product lines. During the three months ended April 1, 2012 we did not record any special charges. The following table summarizes our special charges by expense type and business segment (in thousands):



	As of and for the three months ended March 31, 2013
	Energy		Aerospace		Flow Technologies		Total
Accrued special charges as of December 31, 2012							$	800
Facility and professional fee related expenses	$	356	$	539	$	24	919
Employee-related expenses	9		387		63		459
Total special charges	$	365	$	926	$	87	1,378
Special charges paid							2,107
Accrued special charges as of March 31, 2013							$	71

During the three months ended March 31, 2013, facility and professional fee related expenses included write-downs of fixed assets and other equipment. Also in connection with repositioning special charges noted above, we recorded $0.3 million of repositioning related Brazil inventory obsolescence charges which were accounted for as a cost of revenue.

We expect to incur additional special charges between $4.2 million and $4.8 million during the second quarter of 2013 (between $1.5 million and $1.8 million for the Energy segment, between $2.6 million and $2.9 million for the Aerospace segment, and $0.1 million for the Flow Technologies segment) to complete these repositioning actions. These repositioning activities are expected to be funded with cash generated from operations.