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Special Charges | 9 Months Ended
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Sep. 30, 2013
Special Charges | 4. Special Charges During the year ended December 31, 2012, we recorded special charges totaling $29.6 million, of which $5.0 million was non-cash. The charges reflect actions we took to realign our workforce to address current business demands and global macro-economic conditions impacting our Forensic and Litigation Consulting, Strategic Communications and Technology segments, to address certain targeted practices within our Corporate Finance/Restructuring and Economic Consulting segments, and to reduce excess real estate capacity. These actions included the termination of 116 employees, the consolidation of leased office space within nine office locations and certain other actions. During the three and nine months ended September 30, 2013, we recorded special charges of $10.4 million and $10.8 million, respectively, of which $3.1 million was non-cash. The charges primarily reflect actions we took to realign our workforce to address current business demands impacting our Corporate Finance/Restructuring and Forensic and Litigation Consulting segments and to reduce certain corporate overhead within our Europe, Middle East and Africa (“EMEA”) region. The special charges consist of $10.2 million of salary continuance and other contractual employee related costs associated with the reduction in workforce of 45 employees and $0.6 million of costs to consolidate leased office space within one location and to adjust prior year special charges for changes to sublease terms and employee termination costs. The following table details the special charges by segment for the three and nine months ended September 30, 2013 and 2012:
|  | Three Months Ended September 30, |  |  | Nine Months Ended September 30, |
|  | 2013 |  |  | 2012 |  |  | 2013 |  |  | 2012 |
Corporate Finance/Restructuring |  | $ | 6,331 |  |  | $ | 771 |  |  | $ | 6,399 |  |  | $ | 11,332 |
Forensic and Litigation Consulting |  |  | 1,938 |  |  |  | 468 |  |  |  | 2,111 |  |  |  | 8,276 |
Economic Consulting |  |  | 15 |  |  |  | 173 |  |  |  | 11 |  |  |  | 991 |
Technology |  |  | 2 |  |  |  | 148 |  |  |  | 16 |  |  |  | 3,114 |
Strategic Communications |  |  | 2 |  |  |  | 201 |  |  |  | 66 |  |  |  | 4,712 |
|  |  | 8,288 |  |  |  | 1,761 |  |  |  | 8,603 |  |  |  | 28,425 |
Unallocated Corporate |  |  | 2,131 |  |  |  | 1,014 |  |  |  | 2,243 |  |  |  | 1,132 |
Total |  | $ | 10,419 |  |  | $ | 2,775 |  |  | $ | 10,846 |  |  | $ | 29,557 |
The total cash outflow associated with the special charges is expected to be $31.9 million, of which $18.4 million has been paid as of September 30, 2013. Approximately $3.8 million is expected to be paid during the remainder of 2013, $4.7 million is expected to be paid in 2014, $1.1 million is expected to be paid in 2015, $0.7 million is expected to be paid in 2016, and the remaining balance of $3.2 million related to lease costs will be paid from 2017 to 2025. A liability for the current and noncurrent portions of the amounts to be paid is included in “Accounts payable, accrued expenses and other” and “Other liabilities,” respectively, on the Condensed Consolidated Balance Sheets. Activity related to the liability for these costs for the nine months ended September 30, 2013 is as follows:
|  | Employee Termination Costs |  |  | Lease Costs |  |  | Total |
Balance at December 31, 2012 |  | $ | 6,696 |  |  | $ | 8,517 |  |  | $ | 15,213 |
Additions |  |  | 7,009 |  |  |  | 690 |  |  |  | 7,699 |
Payments |  |  | (6,566 | ) |  |  | (2,655 | ) |  |  | (9,221 | )
Foreign currency translation adjustment and other |  |  | (228 | ) |  |  | — |  |  |  | (228 | )
Balance at September 30, 2013 |  | $ | 6,911 |  |  | $ | 6,552 |  |  | $ | 13,463 |

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- Definition Description of non-recurring activities related to our global branding strategy and other strategic branding decisions, a realignment of our workforce and consolidation of office locations, including related costs and liabilities. + References No definition available. + Details
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