SPECIAL CHARGES, NET

Special charges, net, for the three and nine months ended October 1, 2016 and September 26, 2015 are described in more detail below:



	Three months ended						Nine months ended
	October 1, 2016			September 26, 2015			October 1, 2016			September 26, 2015
HVAC segment	$	—		$	(0.1	)	$	—		$	1.1
Detection and Measurement segment	0.3			(0.1		)	0.5			0.5
Power segment	1.3			7.6			3.4			11.4
Corporate	(0.1		)	1.0			(0.1		)	1.0
Total	$	1.5		$	8.4		$	3.8		$	14.0

HVAC Segment — The benefit for the three months ended September 26, 2015 related primarily to the reversal of previously accrued costs associated with our boiler products business, while the charges for the nine months ended September 26, 2015 related primarily to costs associated with facility consolidation efforts in Asia Pacific.

Detection and Measurement Segment — Charges for the three and nine months ended October 1, 2016 related to severance and other costs associated with our bus fare collection systems business. The benefit for the three months ended September 26, 2015 related primarily to the reversal of previously accrued costs associated with our bus fare collection systems business, while charges for the nine months ended September 26, 2015 related primarily to severance and other costs associated with restructuring initiatives at our specialty lighting business.

Power Segment — Charges for the three and nine months ended October 1, 2016 related primarily to costs incurred in connection with restructuring actions at our SPX Heat Transfer (“Heat Transfer”) business in order to reduce the cost base of the business in response to reduced demand, partially offset by a reduction in the expected cost of the restructuring actions at our Balcke Duerr business. The costs incurred for the Heat Transfer business restructuring actions included asset impairment charges associated with the discontinuance of a product line and outsourcing initiatives of $0.7 and $3.3 for the three and nine months ended October 1, 2016, respectively, as well as severance costs. Charges for the three and nine months ended September 26, 2015 related primarily to severance and other costs associated with restructuring actions at our Balcke Duerr and dry cooling businesses.

Corporate — The benefits for the three and nine months ended October 1, 2016 related to a reduction of severance costs accrued in connection with the Spin-Off. Charges for the three and nine months ended September 26, 2015 related primarily to severance costs incurred in connection with the Spin-Off.

Expected charges still to be incurred under actions approved as of October 1, 2016 were approximately $0.4.

The following is an analysis of our restructuring liabilities for the nine months ended October 1, 2016 and September 26, 2015:



	Nine months ended
	October 1, 2016			September 26, 2015
Balance at beginning of year	$	11.3		$	5.1
Special charges ⁽¹⁾	0.2			13.7
Utilization — cash	(6.7		)	(6.0		)
Currency translation adjustment and other	(0.1		)	(0.1		)
Balance at end of period	$	4.7		$	12.7

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⁽¹⁾	The nine months ended October 1, 2016 and September 26, 2015 included $3.6 and $0.3 of non-cash charges, respectively, that did not impact the restructuring liability.