SPECIAL CHARGES, NET

Special charges, net, for the three months ended April 1, 2017 and April 2, 2016 are described in more detail below:



	Three months ended
	April 1, 2017		April 2, 2016
HVAC segment	$	0.1	$	—
Detection and Measurement segment	0.3		0.2
Engineered Solutions segment	—		0.3
Corporate	0.1		—
Total	$	0.5	$	0.5

HVAC Segment — Charges for the three months ended April 1, 2017 related to severance costs associated with a restructuring action within the segment’s Asia Pacific business.

Detection and Measurement Segment — Charges for the three months ended April 1, 2017 related to severance costs associated with a restructuring action at the segment’s communication technologies business, while charges for the three months ended April 2, 2016 related to severance costs associated with a restructuring action at the segment’s bus fare collection systems business.

Engineered Solutions Segment — Charges for the three months ended April 2, 2016 related primarily to severance costs associated with a restructuring action at the segment’s SPX Heat Transfer (“Heat Transfer”) business.

Corporate — Charges for the three months ended April 1, 2017 related to severance costs incurred in connection with the sale of Balcke Dürr.

The following is an analysis of our restructuring liabilities for the three months ended April 1, 2017 and April 2, 2016:



	Three months ended
	April 1, 2017			April 2, 2016
Balance at beginning of year	$	0.9		$	1.6
Special charges	0.5			0.5
Utilization — cash	(0.6		)	(0.4		)
Balance at end of period	$	0.8		$	1.7