Special and restructuring recoveries, net consist of restructuring costs (including costs to exit a product line or program) as well as certain special charges such as significant litigation settlements and other transactions (charges or recoveries) that are described below. All items described below are recorded in Special and restructuring recoveries, net on our condensed consolidated statements of (loss) income. Certain other special and restructuring charges such as inventory related items may be recorded in cost of revenues given the nature of the item.

The table below summarizes the amounts recorded within the special and restructuring recoveries, net line item on the condensed consolidated statements of (loss) income for the three months ended March 29, 2020 and March 31, 2019 (in thousands):



	Special & restructuring (recoveries) charges, net
	Three Months Ended
	March 29, 2020			March 31, 2019
Special recoveries, net	$	(45,175	)	$	(8,200	)
Restructuring charges, net	2,883			358
Total special and restructuring recoveries, net	$	(42,292	)	$	(7,842	)

The table below details the special recoveries, net recorded for the three months ended March 29, 2020 (in thousands):



	Special & restructuring (recoveries) charges, net
	Three Months Ended
	Aerospace & Defense		Industrial			Corporate		Total
I&S divestiture	$	—	$	(53,202	)	$	—	$	(53,202	)
Professional fees to review and respond to an unsolicited tender offer to acquire the Company	—		—			2,355		2,355
Amortization of debt issuance fee	—		—			3,541		3,541
Other special charges	—		101			2,030		2,131
Total special (recoveries) charges, net	$	—	$	(53,101	)	$	7,926	$	(45,175	)

I&S divestiture: The Company recorded net special recoveries of $(53.2) million for the three months ended March 29, 2020, attributed to the sale of our I&S business in January 2020. During the quarter ended March 29, 2020, we received net cash proceeds of $169.8 million and recognized a gain on sale of $54.6 million. The Industrial segment incurred $1.4 million of operating expenses associated with the I&S business for the three months ended March 29, 2020, which are presented net within the I&S divestiture line.

Professional fees: The Company incurred special charges of $2.4 million for the three months ended March 29, 2020, associated with the review and response to an unsolicited tender offer to acquire the Company and related corporate governance actions.

Amortization of debt issuance fee: The Company incurred special charges of $3.5 million for the three months ended March 29, 2020 comprised of $3.2 million related to accelerated amortization of capitalized debt issuance costs, and $0.3 million related to the significant debt pay down from the sale of the I&S business. See Note 9, Financing Arrangements, for additional information on our debt repricing.

Other special charges: The Company incurred special charges of $2.1 million for the three months ended March 29, 2020, associated with professional fees for projects to streamline operations and reduce costs ($1.2 million), costs of a cyber incident ($0.7 million) and charges related to previous business sales ($0.2 million).

The table below details the special recoveries, net recorded for the three months ended March 31, 2019 (in thousands):



	Special (recoveries) charges, net
	For the three months ended March 29, 2019
		Aerospace & Defense		Industrial			Corporate		Total
Reliability Services divestiture		$	—	$	(10,282	)	$	—	$	(10,282	)
Reliability Services 2019 operating expenses		—		1,450			—		1,450
Rosscor divestiture related charges		—		153			—		153
Trapped cost		—		—			479		479
Total special (recoveries) charges, net		$	—	$	(8,679	)	$	479	$	(8,200	)

Reliability Services divestiture: In January 2019, the Company sold its Reliability Services business. The Company recorded a 10.3 million gain during the first quarter of 2019 in connection with the divestiture.

Reliability Services 2019 operating expenses: The Company classified the 2019 operating expenses of the Reliability Services business as special given the business was held for sale as of 2018 and was sold in January 2019.

Rosscor divestiture: In November, 2018, the Company sold its Rosscor B.V. and SES International B.V. subsidiaries (the “Delden Business”) for a nominal amount. The Delden Business was the Company's Netherlands-based fluid handling skids and systems business, primarily for the oil and gas end market. During the first quarter of 2019, the Company recorded a $0.2 million charge related to the divestiture.

Trapped cost: With the separation of discontinued operations, there is an element of trapped cost from corporate allocations that have been reclassified to corporate.

The tables below outline the charges associated with restructuring actions recorded for the three months ended March 29, 2020 and March 31, 2019 (in thousands). A description of the restructuring actions is provided in the section titled "Restructuring Programs Summary" below.



	Restructuring charges, net
	As of and for the three months ended March 29, 2020
	Aerospace & Defense		Industrial		Corporate		Total
Facility related expenses	$	10	$	1,632	$	—	$	1,642
Employee related expenses, net	—		1,058		183		1,241
Total restructuring charges, net	$	10	$	2,690	$	183	$	2,883

Accrued restructuring charges as of December 31, 2019							$	5,199
Total quarter to date charges, net (shown above)							2,883
Charges paid / settled, net							(4,154		)
Accrued restructuring charges as of March 29, 2020							$	3,928

We expect to make payment or settle the majority of the restructuring charges accrued as of March 29, 2020 during the second and third quarters of 2020.



	Restructuring charges, net
	As of and for the three months ended March 31, 2019
	Aerospace & Defense			Industrial		Corporate		Total
Facility related expenses	$	70		$	—	$	—	$	70
Employee related expenses	(2		)	290		—		288
Total restructuring charges, net	$	68		$	290	$	—	$	358

Accrued restructuring charges as of December 31, 2018								$	874
Total quarter to date charges, net (shown above)								358
Charges paid / settled, net								(571		)
Accrued restructuring charges as of March 31, 2019								$	661

During the quarter ended March 29, 2020, we recorded $2.8 million of restructuring charges, principally within our Industrial segment, to reduce expenses primarily through reductions in force and to close a sales location to consolidate operations.

During the quarter ended March 31, 2019, we recorded $0.4 million of restructuring charges related to the program we initiated during 2018.