SPECIAL CHARGES, NET

9 Months Ended

Sep. 26, 2020

Restructuring and Related Activities [Abstract]

Special charges, net, for the three and nine months ended September 26, 2020 and September 28, 2019 are described in more detail below:


	Three months ended				Nine months ended
	September 26, 2020		September 28, 2019		September 26, 2020		September 28, 2019
HVAC reportable segment	$	—	$	0.1	$	0.5	$	0.8
Detection and Measurement reportable segment	—		—		0.1		—
Engineered Solutions reportable segment	—		0.3		—		0.7
All Other	—		1.4		0.6		1.7
Corporate	0.4		0.2		0.9		0.2
Total	$	0.4	$	2.0	$	2.1	$	3.4

HVAC — Charges for the nine months ended September 26, 2020 related primarily to severance costs associated with restructuring actions at the segment's Patterson-Kelley and Cooling Americas businesses. Charges for the three and nine months ended September 28, 2019 related primarily to severance, asset impairment, and other charges associated with the planned relocation of certain operations and severance costs associated with a restructuring action at the segment’s Cooling EMEA business.

Detection and Measurement — Charges for the nine months ended September 26, 2020 related to severance costs for a restructuring action at the segment's bus fare collection systems business.

Engineered Solutions — Charges for the three and nine months ended September 28, 2019 related primarily to charges associated with the relocation of certain operations and an asset impairment charge.

All Other — Charges for the nine months ended September 26, 2020 related primarily to severance costs incurred in connection with the wind-down activities at DBT, our South African subsidiary, and Heat Transfer. Charges for the three and nine months ended September 28, 2019 related primarily to severance costs incurred in connection with the continuation of a restructuring action at DBT.

Corporate – Charges for the three and nine months ended September 26, 2020 related to asset impairment and other charges associated with the move to a new corporate headquarters. Charges for the three and nine months ended September 28, 2019 related to severance costs incurred in connection with the rationalization of certain administrative functions.

No significant charges are expected to be incurred under actions approved as of September 26, 2020.

The following is an analysis of our restructuring liabilities for the nine months ended September 26, 2020 and September 28, 2019:


	Nine months ended
	September 26, 2020		September 28, 2019
Balance at beginning of year	$	1.7	$	2.7
Special charges (1)	1.7		2.6
Utilization — cash	(2.4)		(3.2)
Currency translation adjustment and other	(0.2)		—
Balance at end of period	$	0.8	$	2.1

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(1)For the nine months ended September 26, 2020 and September 28, 2019, excludes $0.4 and $0.8, respectively, of non-cash charges that impacted “Special charges, net” but not the restructuring liabilities.