15.

OTHER ITEMS AND CHARGES

Environmental Remediation Charge

In transition period 2014, we recorded an environmental remediation charge of $950 associated with remediation performed at Southbridge in the Eastern region. We had previously recorded an environmental remediation charge of $400 in fiscal year 2014 associated with remediating this site.

Expense from Divestiture, Acquisition and Financing Costs

In fiscal year 2014, we incurred $144 of expenses primarily associated with legal costs for the acquisition of the remaining 50% membership interest of Tompkins. See Note 3, Summary of Significant Accounting Policies for disclosure over the acquisition of Tompkins.

In fiscal year 2013, we incurred $1,410 of expenses including a $303 write-off of costs associated with the attempted refinancing of our Second Lien Notes, $602 of legal costs associated with the divestiture of Maine Energy Recovery Company, LP (“Maine Energy”) divestiture transaction, as discussed in Note 16, Divestiture Transactions and Discontinued Operations, and $505 of costs associated with the BBI acquisition.

Development Project Charge

In fiscal year 2014, we recorded a charge of $1,394 for deferred costs associated with a gas pipeline development project in Maine no longer deemed viable.

Severance and Reorganization Costs

In fiscal year 2014, we recorded a charge of $586 for severance costs associated with various planned reorganization efforts including the divestiture of Maine Energy.

In fiscal year 2013, we recorded a charge of $3,709 for severance costs associated primarily with the realignment of our operations in order to streamline functions and improve our cost structure, the closure of Maine Energy and a reorganization of senior management. Through the realignment of our operations we improved certain aspects of the sales function to better facilitate customer service and retention, pricing growth, and support of strategic growth initiatives; better aligned transportation, route management and maintenance functions at the local level; and reduced corporate overhead and staff to match organizational needs and reduce costs.