4. Plant shutdowns, asset impairments, restructurings and other charges are shown in the net sales and operating profit by segment table in Note 11 and, unless otherwise noted below, are also included in "Asset impairments and costs associated with exit and disposal activities" in the consolidated statements of income.

Plant shutdowns, asset impairments, restructurings and other charges in the first quarter of 2013 include:

Net pretax charge of $0.2 million associated with the shutdown of the aluminum extrusions manufacturing facility in Kentland, Indiana;
Pretax charges of $0.1 million associated with severance and other employee related costs associated with restructurings in Film Products; and
Pretax charges of $0.1 million for integration-related expenses and other non-recurring transactions (included in "Selling, general and administrative expenses" in the consolidated statements of income) associated with the acquisition of AACOA by Aluminum Extrusions.

Plant shutdowns, asset impairments, restructurings and other charges in the first quarter of 2012 include:

Net pretax charge of $0.9 million associated with the shutdown of the aluminum extrusions manufacturing facility in Kentland, Indiana, which includes accelerated depreciation for property, plant and equipment of $0.7 million (included in "Cost of goods sold" in the consolidated statements of income), severance and other employee related expenses of $0.6 million and other shutdown-related charges of $0.1 million, partially offset by adjustments to inventories accounted for under the last-in, first-out ("LIFO") method of $0.5 million (included in "Cost of goods sold" in the consolidated statements of income);
Pretax charges of $0.3 million for integration-related expenses and other non-recurring transactions (included in "Selling, general and administrative expenses" in the consolidated statements of income) associated with the acquisition of Terphane by Film Products; and
Pretax charges of $0.2 million for severance and other employee-related costs in connection with restructurings in Aluminum Extrusions.

Results in the first quarter of 2013 and 2012 include unrealized gains from the write-up of our investment in Intelliject, Inc ("Intelliject") of $1.1 million ($0.7 million after taxes) and $3.6 million ($2.3 million after taxes), respectively. An unrealized loss on our investment in Harbinger Capital Partners Special Situations Fund, L.P. ("Harbinger Fund") of $1.1 million ($0.7 million after tax) was recorded in the first quarter of 2012 as a result of a reduction in the fair value of our investment that was not expected to be temporary. See Note 8 for additional information on investments.

A reconciliation of the beginning and ending balances of accrued expenses associated with asset impairments and exit and disposal activities for the three months ended March 31, 2013 is as follows:


					Long-Lived
					Asset
(In Thousands)		Severance			Impairments		Other			Total
Balance at December 31, 2012	$	296		$	-	$	585		$	881
Changes in 2013:
Charges		101			-		-			101
Cash spent		(116	)		-		(50	)		(166	)
Balance at March 31, 2013	$	281		$	-	$	535		$	816

(a) Other includes other shutdown-related costs associated with the shutdown of our aluminum extrusions manaufacturing facility in Kentland, Indiana.