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Special Charges, Net | 12 Months Ended
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Dec. 31, 2022
Restructuring and Related Activities [Abstract] |
Special Charges, Net | Special Charges, Net As 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 $0.4 in 2022, $1.0 in 2021, and $2.4 in 2020. 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 assets. Impairments of long-lived assets, 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, 2022, 2021 and 2020 are described in more detail below and in the applicable sections that follow:
| Years Ended December 31,
| 2022 |  | 2021 |  | 2020
Employee termination costs | $ | 0.1 |  |  | $ | 1.0 |  |  | $ | 1.0 |
Other cash costs, net | — |  |  | — |  |  | 1.0 |
Non-cash asset write-downs | 0.3 |  |  | — |  |  | 0.4 |
Total | $ | 0.4 |  |  | $ | 1.0 |  |  | $ | 2.4 |
2022 Charges:
| Employee Termination Costs |  |  |  | Other Cash Costs, Net |  | Non-Cash Asset Write-downs |  | Total Special Charges
HVAC reportable segment | $ | 0.1 |  |  |  |  | $ | — |  |  | $ | — |  |  | $ | 0.1 |
Detection and Measurement reportable segment | — |  |  |  |  | — |  |  | 0.3 |  |  | 0.3 |
Corporate | — |  |  |  |  | — |  |  | — |  |  | — |
Total | $ | 0.1 |  |  |  |  | $ | — |  |  | $ | 0.3 |  |  | $ | 0.4 |
HVAC – Charges for 2022 related to severance costs associated with a restructuring action at one of the segment’s cooling businesses. This action resulted in the termination of 2 employees. Detection & Measurement – Charges for 2022 related to asset impairment charges associated with the relocation of certain operations at the segment’s obstruction lighting business. 2021 Charges:
| Employee Termination Costs |  |  |  | Other Cash Costs, Net |  | Non-Cash Asset Write-downs |  | Total Special Charges
HVAC reportable segment | $ | 0.1 |  |  |  |  | $ | — |  |  | $ | — |  |  | $ | 0.1 |
Detection and Measurement reportable segment | 0.9 |  |  |  |  | — |  |  | — |  |  | 0.9 |
Corporate | — |  |  |  |  | — |  |  | — |  |  | — |
Total | $ | 1.0 |  |  |  |  | $ | — |  |  | $ | — |  |  | $ | 1.0 |
HVAC – Charges for 2021 related to severance costs associated with a restructuring action at one of the segment’s heating businesses. This action resulted in the termination of 6 employees. Detection & Measurement – Charges for 2021 related primarily to severance costs associated with restructuring actions at the segment’s location and inspection businesses. These actions resulted in the termination of 44 employees. 2020 Charges:
| Employee Termination Costs |  |  |  | Other Cash Costs, Net |  | Non-Cash Asset Write-downs |  | Total Special Charges
HVAC reportable segment | $ | 0.5 |  |  |  |  | $ | — |  |  | $ | — |  |  | $ | 0.5 |
Detection and Measurement reportable segment | 0.3 |  |  |  |  | — |  |  | — |  |  | 0.3 |
Corporate | 0.2 |  |  |  |  | 1.0 |  |  | 0.4 |  |  | 1.6 |
Total | $ | 1.0 |  |  |  |  | $ | 1.0 |  |  | $ | 0.4 |  |  | $ | 2.4 |
HVAC — Charges for 2020 related to severance costs associated with restructuring actions at the segment’s Cooling Americas and heating businesses. These actions resulted in the termination of 11 employees. Detection & Measurement — Charges for 2020 related to severance costs for a restructuring action at the segment's fare collection systems business. The action resulted in the termination of 5 employees. Corporate — Charges for 2020 related primarily to (i) asset impairment and other charges associated with the move to a new corporate headquarters and (ii) cost incurred for a legal entity reorganization initiative. The following is an analysis of our restructuring liabilities for the years ended December 31, 2022, 2021 and 2020:
| 2022 |  | 2021 |  | 2020
Balance at beginning of year | $ | 0.3 |  |  | $ | 0.9 |  |  | $ | 0.4 |
Special charges (1) | 0.1 |  |  | 1.0 |  |  | 2.0 |
Utilization — cash | (0.4) |  |  | (1.6) |  |  | (1.5) |
Balance at the end of year | $ | — |  |  | $ | 0.3 |  |  | $ | 0.9 |
___________________________________________________________________ (1)The years ended December 31, 2022, 2021 and 2020 excluded $0.3, $0.0 and $0.4, 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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