SPECIAL CHARGES, NET

Special charges, net, for the three and nine months ended September 26, 2015 and September 27, 2014 are described in more detail below:



	Three months ended						Nine months ended
	September 26, 2015			September 27, 2014			September 26, 2015		September 27, 2014
HVAC segment	$	(0.1	)	$	0.9		$	1.1	$	0.9
Detection and Measurement segment	(0.1		)	—			0.5		0.9
Power segment	7.6			0.6			11.4		3.2
Corporate	1.0			(0.2		)	1.0		0.7
Total	$	8.4		$	1.3		$	14.0	$	5.7

HVAC Segment — Charges for the nine months ended September 26, 2015 related primarily to severance and other costs associated with facility consolidation efforts in Asia Pacific. Charges for the three and nine months ended September 27, 2014 related primarily to the restructuring of a regional sales organization within the segment’s boiler products business.

Detection and Measurement Segment — Charges for the nine months ended September 26, 2015 and September 27, 2014 related primarily to severance and other costs associated with restructuring initiatives at the segment’s communications technologies business.

Power Segment — Charges for the three and nine months ended September 26, 2015 related primarily to severance and other costs associated with the continuation of restructuring actions at the segment’s power generation businesses in order to reduce the cost base of the businesses in response to reduced demand for coal and nuclear power products and services in Europe. Charges for the three and nine months ended September 27, 2014 related primarily to severance and other costs associated with the closure of a facility in China and various restructuring initiatives in Germany.

Corporate — Charges for the three and nine months ended September 26, 2015 related primarily to severance costs incurred in connection with the Spin-Off. The benefit for the three months ended September 27, 2014 and the charges for the nine months ended September 27, 2014 related primarily to costs (or reversals of previously accrued 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 September 26, 2015 were approximately $2.0.

The following is an analysis of our restructuring liabilities for the nine months ended September 26, 2015 and September 27, 2014:



	Nine months ended
	September 26, 2015			September 27, 2014
Balance at beginning of year	$	5.1		$	8.9
Special charges ⁽¹⁾	13.7			5.7
Utilization — cash ⁽²⁾	(6.0		)	(11.5		)
Currency translation adjustment and other	(0.1		)	0.2
Balance at end of period	$	12.7		$	3.3

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⁽¹⁾	The nine months ended September 26, 2015 included $0.3 of non-cash charges that did not impact the restructuring liability.


⁽²⁾	The nine months ended September 27, 2014 included $0.6 of cash utilized to settle retained liabilities of discontinued operations.