(5)SPECIAL CHARGES, NET

Special charges, net, for the three months ended March 28, 2015 and March 29, 2014 are described in more detail below:

	Three months ended
	March 28,		March 29,
	2015		2014
Flow Technology reportable segment	$	3.8	$	8.9
Thermal Equipment and Services reportable segment	2.3		0.1
Industrial Products and Services and Other	0.5		0.4
Corporate	—		0.6
Total	$	6.6	$	10.0

Flow Technology reportable segment — Charges for the three months ended March 28, 2015 related primarily to severance and other costs associated with restructuring initiatives at various locations in Europe and South America. These actions were taken primarily to (i) reduce the cost base of various businesses within the segment and (ii) continue the reorganization of the Johnson Pump management structure in Europe. Charges for the three months ended March 29, 2014 related primarily to severance and other costs associated with restructuring initiatives to (i) reduce the cost base of Clyde Union as we continued to integrate the business into the segment and (ii) to further align the segment’s operational structure to its key end markets.

Thermal Equipment and Services reportable segment — Charges for the three months ended March 28, 2015 related primarily to severance and other costs associated with (i) facility consolidation efforts in Asia Pacific and (ii) the continuation of restructuring actions at our Balcke Duerr and dry cooling businesses in order to reduce the cost base of the businesses primarily in response to reduced demand for nuclear power products and services in Europe. Charges for the three months ended March 29, 2014 related primarily to costs associated with finalizing 2013 restructuring initiatives in Germany.

Industrial Products and Services and Other — Charges for the three months ended March 28, 2015 and March 29, 2014 related primarily to severance and other costs associated with restructuring initiatives at our tower and obstruction lights and monitoring equipment business. These actions were taken to reduce the cost base of the business in response to reduced demand within the markets served by the business.

Corporate — Charges for the three months ended March 29, 2014 related primarily to costs associated with efforts to better align our corporate overhead structure with the new operational alignment we implemented in the second half in 2013.

Expected charges still to be incurred under actions approved as of March 28, 2015 were approximately $3.0.

The following is an analysis of our restructuring liabilities for the three months ended March 28, 2015 and March 29, 2014:

	Three months ended
	March 28,			March 29,
	2015			2014
Balance at beginning of period	$	14.3		$	19.0
Special charges (1)	6.2			10.0
Utilization — cash (2)	(3.9		)	(9.7		)
Currency translation adjustment and other	(0.7		)	0.4
Balance at end of period	$	15.9		$	19.7

(1)

The three months ended March 28, 2015 included $0.4 of non-cash charges that did not impact the restructuring liability.

(2)

The three months ended March 29, 2014 included $0.4 of cash utilization to settle retained liabilities of discontinued operations.