RESTRUCTURING AND OTHER CHARGES

Restructuring Charges

The following table summarizes the impact of the Company’s restructuring charges on the condensed consolidated statements of operations:



	Three Months Ended				Six Months Ended
	June 30,				June 30,
	2014		2013		2014			2013
Cost of sales – services	$	139	$	4,235	$	839		$	6,859
Cost of sales – products	54		78		68			217
Selling and administrative expense	487		1,629		4,952			7,516
Research, development and engineering expense	16		1,613		(26		)	2,466
Total	$	696	$	7,555	$	5,833		$	17,058

The following table summarizes the Company’s restructuring charges by reporting segment:



	Three Months Ended					Six Months Ended
	June 30,					June 30,
	2014			2013		2014		2013
Severance
North America (NA)	$	559		$	3,883	$	2,697	$	13,411
Asia Pacific (AP)	52			604		307		604
Europe, Middle East and Africa (EMEA)	(10		)	355		587		257
Latin America (LA)	—			—		1,242		—
Brazil	32			2,634		937		2,646
Total Severance	633			7,476		5,770		16,918

Other
EMEA	63			79		63		140
Total Other	63			79		63		140
Total	$	696		$	7,555	$	5,833	$	17,058

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 transforming the Company's general and administrative cost structure. Restructuring charges of $696 and $7,555 for the three months ended June 30, 2014 and 2013, respectively, and $5,833 and $17,058 for the six months ended June 30, 2014 and 2013, respectively, related to the Company's multi-year realignment plan. Restructuring charges for the six months ended June 30, 2014 primarily related to a business process outsourcing initiative. As of June 30, 2014, the Company anticipates additional restructuring costs of $7,500 to $10,000 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 June 30, 2014, cumulative total restructuring costs for the multi-year realignment plan were $62,849, $2,866, $5,534, $1,694 and $8,635 in NA, AP, EMEA, LA and Brazil, respectively.

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



	2014			2013
Balance at January 1	$	35,289		$	11,844
Liabilities incurred	5,833			17,058
Liabilities paid/settled	(33,123		)	(17,788		)
Balance at June 30	$	7,999		$	11,114

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 income (expenses) of $11,074 and $(54,386) impacted the six months ended June 30, 2014 and 2013, respectively. Non-routine income for the first six months of 2014 related primarily to a $13,709 pre-tax gain from the sale of the Eras, recognized in gain on sale of assets, net in the condensed consolidated statements of operations. Non-routine expenses for the first six months of 2013 included $28,000 of additional pre-tax losses related to the settlement of the global Foreign Corrupt Practices Act investigation, a $17,500 pre-tax charge related to settlement of the securities legal action and executive severance costs, including accelerated share-based compensation expense of $2,982 (pre-tax) all recognized in selling and administrative expense, partially offset by non-routine income of $2,191 related to a pre-tax gain from the sale of certain U.S. manufacturing operations to a long-time supplier recognized in gain on sale of assets, net in the condensed consolidated statements of operations.