(5) SPECIAL CHARGES, NET

Special charges, net, for the three months ended March 29, 2014 and March 30, 2013 are described in more detail below:

	Three months ended
	March 29,		March 30,
	2014		2013
Flow Technology reportable segment	$	8.9	$	(0.6	)
Thermal Equipment and Services reportable segment	0.1		0.5
Industrial Products and Services and Other	0.1		—
Corporate	0.6		0.5
Total	$	9.7	$	0.4

Flow Technology reportable segment — Charges for the three months ended March 29, 2014 related primarily to severance and other costs associated with (i) restructuring initiatives at various Flow locations in Europe and (ii) the continuing operational realignment of the segment 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. The credit for the three months ended March 30, 2013 related primarily to a revision of the accruals for certain 2012 restructuring initiatives.

Thermal Equipment and Services reportable segment — Charges for the three months ended March 29, 2014 related primarily to costs associated with finalizing 2013 restructuring initiatives in Germany. Charges for the three months ended March 30, 2013 related primarily to costs associated with finalizing restructuring initiatives at various locations in China and Europe that commenced in 2012.

Industrial Products and Services and Other — Charges for the three months ended March 29, 2014 related primarily to costs associated with the completion of a restructuring initiative that commenced in 2013.

Corporate — Charges for the three months ended March 29, 2014 related primarily to costs associated with our initial efforts to better align our corporate overhead structure with the new operational alignment we implemented in the second half of 2013. Charges for the three months ended March 30, 2013 related primarily to costs associated with the early termination of two building leases and an asset impairment charge of $0.3.

Expected charges still to be incurred under actions approved as of March 29, 2014 are approximately $2.0.

The following is an analysis of our restructuring liabilities for the three months ended March 29, 2014 and March 30,

2013:

	Three months ended
	March 29,			March 30,
	2014			2013
Balance at beginning of period	$	19.0		$	16.4
Special charges (1)	9.7			(0.2		)
Utilization — cash (2)	(9.5		)	(6.6		)
Currency translation adjustment and other	0.4			(0.1		)
Balance at end of period	$	19.6		$	9.5

(1) The three months ended March 30, 2013 included $0.6 of non-cash charges that did not impact the restructuring liability.

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