4. Special Charges

During the year ended December 31, 2014, we recorded special charges as a separate line within operating income in our Consolidated Statements of Income (Loss) totaling $16.3 million. The special charges consisted of:

•

$6.1 million contractual post-employment payments and equity award expense acceleration, net of forfeitures of unvested equity and liability awards and annual bonus payments, related to the departures of the Company’s former Chief Financial Officer, former Executive Vice President and Chairman of North America, former Chairman of the EMEA region, and former Executive Vice President, General Counsel and Chief Risk Officer;

•

$7.9 million related to the termination of the Company’s corporate airplane lease;

•

$2.3 million related to the closure of the Company’s former West Palm Beach executive office and related lease termination, and updated forecasts of expected sublease income for corporate and segment offices previously vacated. $0.7 million of these charges were non-cash.

During the year ended December 31, 2013, we recorded special charges totaling $38.4 million, of which $14.1 million was non-cash. The charges reflect certain executive leadership transition costs and costs related to 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 EMEA region.

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.

The following table details the special charges by segment:


	For the years ended December 31,
	2014		2013		2012
Corporate Finance/Restructuring	$	84	$	10,274	$	11,332
Forensic and Litigation Consulting		308		2,111		8,276
Economic Consulting		12		11		991
Technology		19		16		3,114
Strategic Communications		3		66		4,712

		426		12,478		28,425
Unallocated Corporate		15,913		25,936		1,132

Total	$	16,339	$	38,414	$	29,557

The total cash outflow associated with the 2014, 2013 and 2012 special charges is expected to be $65.2 million, of which $46.6 million has been paid as of December 31, 2014. Approximately $6.9 million is expected to be paid in 2015, $3.2 million is expected to be paid in 2016, $3.1 million is expected to be paid in 2017, $2.6 million is expected to be paid in 2018, and the remaining balance of $2.8 million will be paid from 2019 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 liabilities for these costs for the years ended December 31, 2014 and 2013 is as follows:


	Employee Termination Costs			Lease Termination Costs			Total
Balance December 31, 2012	$	6,696		$	8,517		$	15,213
Additions		23,669			690			24,359
Payments		(9,995	)		(3,111	)		(13,106	)
Foreign currency translation adjustment and other		(405	)		—			(405	)

Balance December 31, 2013	$	19,965		$	6,096		$	26,061

Additions		7,260			9,580			16,840
Payments		(13,390	)		(10,822	)		(24,212	)
Foreign currency translation adjustment and other		(76	)		—			(76	)

Balance December 31, 2014	$	13,759		$	4,854		$	18,613