(5) SPECIAL CHARGES, NET

Special charges, net, for the three and nine months ended September 28, 2013 and September 29, 2012 are summarized and described in more detail below:

	Three months ended				Nine months ended
	September 28,		September 29,		September 28,		September 29,
	2013		2012		2013		2012
Flow Technology reportable segment	$	6.4	$	5.5	$	11.4	$	12.7
Thermal Equipment and Services reportable segment	0.4		0.4		12.0		2.8
Industrial Products and Services and Other	0.1		0.3		1.2		0.3
Corporate	—		0.2		0.5		1.4
Total	$	6.9	$	6.4	$	25.1	$	17.2

Flow Technology reportable segment — Charges for the three and nine months ended September 28, 2013 related primarily to severance costs associated with (i) restructuring initiatives at Clyde Union locations in the U.K. and the U.S. and (ii) the operational realignment of the segment’s reporting structure. These actions were taken primarily to reduce the cost base of Clyde Union, as we continue to integrate the business into our Flow Technology reportable segment, and to further align the segment’s operational structure to its key end-markets. Charges for the three and nine months ended September 29, 2012 related primarily to cost reduction initiatives for the segment’s components business in Europe and at locations in Canada and Denmark, as well as costs associated with the relocation of the segment’s Americas shared service center from Des Plaines, IL to Charlotte, NC, the initial integration of Clyde Union, and the reorganization of the segment’s systems business.

Thermal Equipment and Services reportable segment — Charges for the three and nine months ended September 28, 2013 related primarily to severance and other costs associated with restructuring actions initiated during the second quarter of 2013 at our Balcke Duerr business in Germany. These actions were taken to reduce the cost base of the business in response to reduced demand for nuclear power products and services in Europe. Charges for the three and nine months ended September 29, 2012 related primarily to costs associated with restructuring initiatives at two locations in China, including asset impairment charges of $0.1 and $1.4, respectively, and severance costs associated with transferring certain functions of our boiler and heating products business to Chicago, IL.

Industrial Products and Services and Other — Charges for the three and nine months ended September 28, 2013 related primarily to costs associated with restructuring initiatives at various locations in the U.S. Charges for the three and nine months ended September 29, 2012 related primarily to the consolidation of two locations in Maine.

Corporate — Charges for the nine months ended September 28, 2013 related to costs associated with the early termination of two building leases and an asset impairment charge of $0.3. Charges for the three and nine months ended September 29, 2012 related primarily to costs associated with consolidating certain corporate functions and our legal entity reduction initiative.

Expected charges still to be incurred under actions approved as of September 28, 2013 are approximately $4.0.

The following is an analysis of our restructuring liabilities for the nine months ended September 28, 2013 and September 29, 2012:

	Nine months ended
	September 28,			September 29,
	2013			2012
Balance at beginning of period	$	16.4		$	11.0
Special charges (1)	27.5			14.9
Utilization — cash (2)	(23.8		)	(15.3		)
Currency translation adjustment and other	0.5			0.1
Balance at end of period	$	20.6		$	10.7

(1) The nine months ended September 28, 2013 and September 29, 2012 included $4.4 and $0, respectively, of charges that related to discontinued operations for which we have retained the related liabilities, and excluded $2.0 and $2.3, respectively, of non-cash charges that did not impact the restructuring liabilities.

(2) The nine months ended September 28, 2013 included $2.7 of cash utilized to settle retained liabilities of discontinued operations.