RESTRUCTURING AND OTHER CHARGES

The following table summarizes the impact of Company’s restructuring charges (accrual adjustments) on the consolidated statements of operations for the years ended December 31:



	2013		2012			2011
Cost of sales - services	$	27,107	$	6,226		$	10,678
Cost of sales - products	1,256		(1,849		)	3,905
Selling and administrative expense	22,561		9,037			11,607
Research, development and engineering expense	6,091		1,827			(8		)
Total	$	57,015	$	15,241		$	26,182

The following table summarizes the Company’s restructuring charges (accrual adjustments) within continuing operations by

reporting segment for the years ended December 31:



	2013		2012			2011
Severance
NA	$	46,582	$	10,773		$	4,000
AP	1,986		326			499
EMEA	1,231		(276		)	18,785
LA	268		184			—
Brazil	3,820		3,878			—
Total Severance	53,887		14,885			23,284

Other
NA	1,988		—			239
AP	573		(20		)	173
EMEA	567		376			2,486
Total Other	3,128		356			2,898
Total	$	57,015	$	15,241		$	26,182

During the first quarter of 2013, the Company announced a multi-year realignment plan. Certain aspects of this plan were previously disclosed under the Company's global realignment plan and global shared services plan. This multi-year realignment focuses on globalizing the Company's service organization and creating a unified center-led global organization for research and development, as well as transform the Company's general and administrative cost structure. Restructuring charges of $57,015 and $15,241 for the years ended December 31, 2013 and 2012, respectively, related to the Company’s multi-year realignment plan. Restructuring charges of $31,282 in 2013 related to severance as part of the the voluntary early retirement program elected by approximately 800 participants. Also included were charges related to realignment of resources and certain international facilities to better support opportunities in target markets and leverage software-led services technology to support customers in efforts to optimize overall operational performance. As of December 31, 2013, the Company anticipates additional restructuring costs of $13,000 to $16,000 to be incurred through the end of 2014, primarily within NA and EMEA. As management finalizes certain aspects of the realignment plan, the anticipated future costs related to this plan are subject to change. As of December 31, 2013, cumulative total restructuring costs for the multi-year realignment plan were $60,152, $2,559, $4,884, $452 and $7,698 in NA, AP, EMEA, LA and Brazil, respectively.

Restructuring charges of $19,450 for the year ended December 31, 2011 related to the Company’s plan for the EMEA reorganization, which realigned resources and further leveraged the existing shared services center. Total cumulative restructuring costs for the EMEA reorganization were $19,450. Other net restructuring charges were $6,732 for the year ended December 31, 2011, which related primarily to realignment in North American operations and reductions in the Company’s global workforce.

The following table summarizes the Company’s restructuring accrual balances and related activity:



Balance at January 1, 2011	$	3,340
Liabilities incurred	26,182
Liabilities paid/settled	(19,386		)
Balance at December 31, 2011	$	10,136
Liabilities incurred	15,241
Liabilities paid/settled	(13,533		)
Balance at December 31, 2012	$	11,844
Liabilities incurred	57,015
Liabilities paid/settled	(33,570		)
Balance at December 31, 2013	$	35,289

Other Charges

Other charges consist of items that the Company has determined are non-routine in nature and are not expected to recur in future operations. Net non-routine expenses of $127,931, $42,133 and $16,479 impacted the years ended December 31, 2013, 2012 and 2011, respectively.

Net, non-routine expenses for year ended December 31, 2013 included a $67,593 non-cash pension charge (refer to note 12), additional losses of $28,000 related to the settlement of the FCPA investigation, $17,245 related to settlement of the securities class action (refer to note 15), and $9,300 for executive severance costs. These non-routine charges were recorded within selling and administrative expense.

Net non-routine expenses for 2012 included $21,907 related to early pension buy-out payments made to certain deferred terminated vested participants (refer to note 12) and estimated losses of $16,750 related to the FCPA investigation and were recorded within selling and administrative expense.

The non-routine expenses in 2011 pertained to legal, consultative and audit costs related to the global FCPA investigation as well as estimated losses of $3,250 related to this matter recorded within selling and administrative expense.