Special Charges, Net

The Company's Industrial Products segment has recorded reorganization costs related to the 2012 closing and relocation of a small distribution center to a new, significantly larger distribution and call center. The balance of the restructuring reserve is included in the Condensed Consolidated Balance Sheet within accrued expenses and other current liabilities and other liabilities. The Company does not anticipate incurring any additional material costs related to this closing and relocation.

The following table details the associated liabilities related to the Industrial Products special charges (in millions):

	Workforce reductions and Personnel Costs			Other Exit Costs			Total
Balance January 1, 2013	$	0.2		$	1.6		$	1.8
Charged to expense/(benefit)		0.1			(0.1	)		0.0
Paid or otherwise settled		(0.1	)		(0.1	)		(0.2	)
Balance September 30, 2013	$	0.2		$	1.4		$	1.6

The Company's Technology Products segment incurred special charges in the third quarter of 2013 of approximately $5.8 million. These charges included $3.8 million for lease termination costs (present value of contractual gross lease payments net of estimated sublease rental income, or settlement amount) and $1.5 million for fixed asset write offs related to the closing of underperforming retail stores, $0.2 million in European workforce reduction costs, $0.2 million of legal and professional fees related to the previously disclosed completed investigation and settlement with a former officer and director and $0.1 million in continuing recruitment costs of the European shared services center. For the nine month period ended September 30, 2013, the Technology Products segment incurred approximately $16.5 million of special charges. These charges included approximately $4.8 million for lease termination costs and $2.0 million for fixed asset write offs related to the closing of underperforming retail stores, $4.5 million in workforce reductions and other exit costs related to the shared services center implementation and other European workforce reductions, $2.2 million of workforce reduction charges for senior management changes in the North American operations, $1.8 million related to start up costs of the European shared services center and $0.1 million in continuing recruitment costs of the European shared services center, $0.6 million for reserve adjustments related to the facility closing and exit from the PC manufacturing business and $0.5 million of additional legal and professional fees related to the previously disclosed completed investigation and settlement with a former officer and director. The balance of the workforce reduction costs and retail store closing liabilities are included in the Condensed Consolidated Balance Sheet within accrued expenses and other current liabilities and other non-current liabilities.

The following table details the associated liabilities related to the Technology Products segment special charges (in millions):

	Workforce reductions and Personnel Costs			Other Exit Costs			Total
Balance January 1, 2013	$	4.3		$	-		$	4.3
Charged to expense		6.3			6.0			12.3
Paid or otherwise settled		(3.4	)		(0.2	)		(3.6	)
Balance September 30, 2013	$	7.2		$	5.8		$	13.0