Special Charges, net

The Company's Technology Products segment incurred special charges of approximately $2.4 million in the first quarter of 2014. These charges included approximately $1.5 million in workforce reductions related to the implementation of the shared services center for our European subsidiaries, $0.2 million in recruitment costs for the European shared services center, $0.3 million for changes in the estimate of lease valuation accruals (other exit costs) and $0.2 million in other costs related to the retail stores that were closed in 2013 and $0.2 million of additional legal and professional fees related to the previously disclosed completed investigation and settlement with a former officer and director.

The balance of the workforce reductions and retail store closing liabilities are included in the Condensed Consolidated Balance Sheet within accrued expenses and other current liabilities and other liabilities.

The following table details the associated liabilities related to this plan (in millions):

	Workforce reductions and Personnel Costs			Other Exit Costs			Total
Balance January 1, 2014	$	$7.0		$	$5.1		$	$12.1
Charged to expense		1.5			0.3			1.8
Paid or otherwise settled		(2.8	)		(0.5	)		(3.3	)
Balance March 31, 2014	$	$5.7		$	$4.9		$	$10.6

The Company's Industrial Products segment incurred special charges in the second quarter of 2012 related to the closing and relocation of a small distribution center to a new, significantly larger distribution and call center. The balance of the restructuring reserves is included in the Condensed Consolidated Balance Sheet within accrued expenses and other current liabilities and other liabilities. The Company does not anticipate incurring any additional costs related to this closing and relocation.

The following table details the associated liabilities related to this plan (in millions):

	Workforce reductions and Personnel Costs		Other Exit Costs			Total
Balance January 1, 2014	$	0.2	$	1.1		$	1.3
Charged to expense		-		-			-
Paid or otherwise settled		-		(0.1	)		(0.1	)
Balance March 31, 2014	$	0.2	$	1.0		$	1.2