(5)SPECIAL CHARGES, NET

Special charges, net, for the three and six months ended June 27, 2015 and June 28, 2014 are described in more detail below:

	Three months ended				Six months ended
	June 27,		June 28,		June 27,		June 28,
	2015		2014		2015		2014
Flow Technology reportable segment	$	3.3	$	1.2	$	7.1	$	10.1
Thermal Equipment and Services reportable segment	2.7		1.4		5.0		1.5
Industrial Products and Services and Other	0.1		1.6		0.6		2.0
Corporate	—		0.3		—		0.9

Total	$	6.1	$	4.5	$	12.7	$	14.5

Flow Technology Reportable Segment — Charges for the three and six months ended June 27, 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 reduce the cost base of Clyde Union and other businesses within the segment. The actions at Clyde Union were taken primarily to reduce the cost base of the business in response to the significant decline in oil prices that began in the latter half of 2014 and has continued into 2015, which has resulted in a reduction in capital spending on original equipment by our customers in the oil and gas industries. Charges for the three and six months ended June 28, 2014 related primarily to severance and other costs associated with restructuring initiatives at various Flow Technology locations in Europe and the U.S. These actions were taken primarily to reduce the cost base of Clyde Union as we continued to integrate the business into our Flow Technology reportable segment.

Thermal Equipment and Services Reportable Segment — Charges for the three and six months ended June 27, 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 and six months ended June 28, 2014 related primarily to severance and other costs associated with (i) the closure of a facility in China and (ii) finalizing restructuring initiatives in Germany that commenced in 2013.

Industrial Products and Services and Other — Charges for the three and six months ended June 27, 2015 related primarily to severance and other costs associated with a restructuring initiative at our obstruction lighting systems 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. Charges for the three and six months ended June 28, 2014 related primarily to costs associated with restructuring initiatives at various locations in the U.S.

Corporate — Charges for the three and six months ended June 28, 2014 related primarily to costs associated with our efforts to better align our corporate overhead structure with the new operational alignment we implemented in the second half of 2013.

Expected charges still to be incurred under actions approved as of June 27, 2015 were approximately $4.0.

The following is an analysis of our restructuring liabilities for the six months ended June 27, 2015 and June 28, 2014:

	Six months ended
	June 27,			June 28,
	2015			2014
Balance at beginning of year	$	14.3		$	19.0
Special charges (1)	12.2			14.5
Utilization — cash (2)	(9.0		)	(16.0		)
Currency translation adjustment and other	(0.6		)	0.5

Balance at end of period	$	16.9		$	18.0

(1)

The six months ended June 27, 2015 included $0.5 of non-cash charges that did not impact the restructuring liability.

(2)

The six months ended June 28, 2014 included $0.1 of cash utilized to settle retained liabilities of discontinued operations.