OTHER ITEMS IMPACTING COMPARABILITY

Our primary measure of segment performance excludes certain items as follows:



	Three months ended September 30,				Nine months ended September 30,
	2014		2013		2014		2013
	(In thousands)
Pension settlement charges ⁽¹⁾	$	1,262	1,258		$	1,262	1,258
Superstorm Sandy recoveries	—		(600	)	—		(600	)
Restructuring and other recoveries, net	—		(298	)	—		(298	)
Foreign currency translation benefit	—		—		—		(1,904	)
Acquisition transaction costs ⁽²⁾	566		—		566		—
Restructuring and other charges, net and other items	$	1,828	360		$	1,828	(1,544	)

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(1)	See Note (N), "Employee Benefit Plans," for additional information.


(2)	See Note (C), "Acquisitions," for additional information.

During the three and nine months ended September 30, 2013, we recognized a benefit of $0.6 million from the recovery of Superstorm Sandy losses. The 2013 benefit was recorded within “Cost of services” in our Consolidated Condensed Statement of Earnings. During the three and nine months ended September 30, 2013, we also refined previous estimates of employee severance and benefit costs which resulted in a benefit of $0.3 million. During the nine months ended September 30, 2013, we recognized a benefit of $1.9 million (before and after tax) from the recognition of the accumulated currency translation adjustment from a FMS foreign operation which has substantially liquidated its net assets. This benefit was recorded within “Miscellaneous income, net” in our Consolidated Condensed Statements of Earnings.