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Special Charges, Net | 12 Months Ended
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Dec. 31, 2019
Restructuring and Related Activities [Abstract] |
Special Charges, Net | Special Charges, NetAs part of our business strategy, we periodically right-size and consolidate operations to improve long-term results. Additionally, from time to time, we alter our business model to better serve customer demand, discontinue lower-margin product lines and rationalize and consolidate manufacturing capacity. Our restructuring and integration decisions are based, in part, on discounted cash flows and are designed to achieve our goals of reducing structural footprint and maximizing profitability. As a result of our strategic review process, we recorded net special charges of $4.0 in 2019, $6.3 in 2018, and $2.7 in 2017. These net special charges were primarily related to restructuring initiatives to consolidate manufacturing and sales facilities, reduce workforce, and rationalize certain product lines. The components of the charges have been computed based on actual cash payouts, including severance and other employee benefits based on existing severance policies, local laws, and other estimated exit costs, and our estimate of the realizable value of the affected tangible and intangible assets. Impairments of long-lived assets, including amortizable intangibles, which represent non-cash asset write-downs, typically arise from business restructuring decisions that lead to the disposition of assets no longer required in the restructured business. For these situations, we recognize a loss when the carrying amount of an asset exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset. Fair values for assets subject to impairment testing are determined primarily by management, taking into consideration various factors including third-party appraisals, quoted market prices and previous experience. If an asset remains in service at the decision date, the asset is written down to its fair value and the resulting net book value is depreciated over its remaining economic useful life. When we commit to a plan to sell an asset, including the initiation of a plan to locate a buyer, and it is probable that the asset will be sold within one year based on its current condition and sales price, depreciation of the asset is discontinued and the asset is classified as an asset held for sale. The asset is written down to its fair value less any selling costs. Liabilities for exit costs, including, among other things, severance, other employee benefit costs, and operating lease obligations on idle facilities, are measured initially at their fair value and recorded when incurred. We anticipate that the liabilities related to restructuring actions will be paid within one year from the period in which the action was initiated. Special charges for the years ended December 31, 2019, 2018 and 2017 are described in more detail below and in the applicable sections that follow:
| Years Ended December 31, |  |  |  |
| 2019 |  | 2018 |  | 2017
Employee termination costs | $ | 2.7 |  |  | $ | 5.7 |  |  | $ | 2.5 |
Facility consolidation costs | 0.5 |  |  | — |  |  | — |
Other cash costs, net | — |  |  | — |  |  | 0.2 |
Non-cash asset write-downs | 0.8 |  |  | 0.6 |  |  | — |
Total | $ | 4.0 |  |  | $ | 6.3 |  |  | $ | 2.7 |
2019 Charges:
| Employee Termination Costs |  | Facility Consolidation Costs |  | Other Cash Costs, Net |  | Non-Cash Asset Write-downs |  | Total Special Charges
HVAC reportable segment | $ | 0.2 |  |  | $ | 0.1 |  |  | $ | — |  |  | $ | 0.5 |  |  | $ | 0.8 |
Detection and Measurement reportable segment | — |  |  | — |  |  | — |  |  | — |  |  | — |
Engineered Solutions reportable segment | 0.1 |  |  | 0.4 |  |  | — |  |  | 0.3 |  |  | 0.8 |
All Other | 2.2 |  |  | — |  |  | — |  |  | — |  |  | 2.2 |
Corporate | 0.2 |  |  | — |  |  | — |  |  | — |  |  | 0.2 |
Total | $ | 2.7 |  |  | $ | 0.5 |  |  | $ | — |  |  | $ | 0.8 |  |  | $ | 4.0 |
HVAC – Charges for 2019 related primarily to severance, asset impairment, and other charges associated with the relocation of certain of the segment’s operations and severance costs associated with a restructuring action at the segment’s Cooling EMEA business. These actions resulted in the termination of 9 employees. Engineered Solutions – Charges for 2019 related primarily to costs associated with the relocation of certain operations and an asset impairment charge. These actions resulted in the termination of 10 employees. All Other – Charges for 2019 related primarily to severance costs incurred in connection with the wind-down activities at DBT, our South African subsidiary. These actions resulted in the termination of 339 employees. Corporate – Charges for 2019 related primarily to severance costs incurred in connection with the rationalization of certain administrative functions. 2018 Charges:
| Employee Termination Costs |  | Facility Consolidation Costs |  | Other Cash Costs, Net |  | Non-Cash Asset Write-downs |  | Total Special Charges
HVAC reportable segment | $ | 0.8 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 0.8 |
Detection and Measurement reportable segment | — |  |  | — |  |  | — |  |  | — |  |  | — |
Engineered Solutions reportable segment | — |  |  | — |  |  | — |  |  | — |  |  | — |
All Other | 4.4 |  |  | — |  |  | — |  |  | 0.6 |  |  | 5.0 |
Corporate | 0.5 |  |  | — |  |  | — |  |  | — |  |  | 0.5 |
Total | $ | 5.7 |  |  | $ | — |  |  | $ | — |  |  | $ | 0.6 |  |  | $ | 6.3 |
HVAC — Charges for 2018 related primarily to severance costs associated with restructuring actions at the boiler and Cooling Americas’ businesses. These actions resulted in the termination of 18 employees. All Other — Charges for 2018 related primarily to severance and other costs associated with the wind-down of our Heat Transfer business and a restructuring action at DBT. These actions resulted in the termination of 295 employees. Corporate — Charges for 2018 related to severance costs incurred in connection with the rationalization of certain administrative functions. These actions resulted in the termination of 6 employees. 2017 Charges:
| Employee Termination Costs |  | Facility Consolidation Costs |  | Other Cash Costs, Net |  | Non-Cash Asset Write-downs |  | Total Special Charges
HVAC reportable segment | $ | 0.4 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 0.4 |
Detection and Measurement reportable segment | 0.3 |  |  | — |  |  | — |  |  | — |  |  | 0.3 |
Engineered Solutions reportable segment | 0.2 |  |  | — |  |  | 0.2 |  |  | — |  |  | 0.4 |
All Other | 1.5 |  |  | — |  |  | — |  |  | — |  |  | 1.5 |
Corporate | 0.1 |  |  | — |  |  | — |  |  | — |  |  | 0.1 |
Total | $ | 2.5 |  |  | $ | — |  |  | $ | 0.2 |  |  | $ | — |  |  | $ | 2.7 |
HVAC — Charges for 2017 related primarily to severance costs associated with a restructuring action at our Cooling Americas' business. This action resulted in the termination of 12 employees. Detection and Measurement — Charges for 2017 related to severance costs associated with a restructuring action at our communication technologies business. This action resulted in the termination of 8 employees. Engineered Solutions — Charges for 2017 related primarily to severance costs associated with a restructuring action at our process cooling business. This action resulted in the termination of 3 employees. All Other — Charges for 2017 related primarily to severance costs associated with a restructuring action at DBT. This action resulted in the termination of 108 employees. Corporate — Charges for 2017 related to severance costs incurred in connection with the sale of Balcke Dürr. This action resulted in the termination of 4 employees. The following is an analysis of our restructuring liabilities for the years ended December 31, 2019, 2018 and 2017:
| 2019 |  | 2018 |  | 2017
Balance at beginning of year | $ | 2.7 |  |  | $ | 0.6 |  |  | $ | 0.9 |
Special charges(1) | 3.2 |  |  | 5.7 |  |  | 2.7 |
Utilization — cash | (4.2) |  |  | (3.6) |  |  | (3.0) |
Currency translation adjustment and other | — |  |  | — |  |  | — |
Balance at the end of year | $ | 1.7 |  |  | $ | 2.7 |  |  | $ | 0.6 |
___________________________________________________________________ (1)The years ended December 31, 2019, 2018 and 2017 excluded $0.8, $0.6 and $0.0, respectively, of non-cash charges that impacted special charges but not the restructuring liabilities.

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- Definition The entire disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets. + References No definition available. + Details
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