SPECIAL CHARGES, NET

Special charges, net, for the three and nine months ended September 30, 2017 and October 1, 2016 are described in more detail below:



	Three months ended					Nine months ended
	September 30, 2017		October 1, 2016			September 30, 2017		October 1, 2016
HVAC segment	$	—	$	—		$	0.4	$	—
Detection and Measurement segment	—		0.3			0.3		0.5
Engineered Solutions segment	1.0		1.8			1.2		4.5
Corporate	—		(0.2		)	0.1		(0.2		)
Total	$	1.0	$	1.9		$	2.0	$	4.8

HVAC Segment — Charges for the nine months ended September 30, 2017 related primarily to severance costs associated with a restructuring action at the segment’s Cooling Americas business.

Detection and Measurement Segment — Charges for the nine months ended September 30, 2017 related to severance costs associated with a restructuring action at the segment’s communication technologies business during the first quarter of 2017. Charges for the three and nine months ended October 1, 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 and nine months ended September 30, 2017 related primarily to severance costs associated with restructuring actions at the segment’s process cooling and South African businesses. Charges for the three and nine months ended October 1, 2016 related primarily to costs incurred in connection with restructuring actions at our Heat Transfer business in order to reduce the cost base of the business in response to reduced demand. 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.

Corporate — Charges for the nine months ended September 30, 2017 related to severance costs incurred in connection with the sale of Balcke Dürr. 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 of SPX FLOW Inc. in the third quarter of 2015.

The following is an analysis of our restructuring liabilities for the nine months ended September 30, 2017 and October 1, 2016:



	Nine months ended
	September 30, 2017			October 1, 2016
Balance at beginning of year	$	0.9		$	1.6
Special charges ⁽¹⁾	2.0			1.2
Utilization — cash	(1.4		)	(1.8		)
Currency translation adjustment and other	—			(0.2		)
Balance at end of period	$	1.5		$	0.8

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⁽¹⁾	The nine months ended September 30, 2017 and October 1, 2016 included $0.0 and $3.6 of non-cash charges, respectively, that did not impact the restructuring liability.