RESTRUCTURING, IMPAIRMENT 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				Nine Months Ended
	September 30,				September 30,
	2014		2013		2014			2013
Cost of sales – services	$	514	$	2,124	$	1,353		$	8,983
Cost of sales – products	—		212		68			429
Selling and administrative expense	414		1,859		5,366			9,375
Research, development and engineering expense	—		151		(26		)	2,617
Total	$	928	$	4,346	$	6,761		$	21,404

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



	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2014		2013		2014		2013
Severance
North America (NA)	$	928	$	962	$	3,625	$	14,373
Asia Pacific (AP)	—		953		307		1,557
Europe, Middle East and Africa (EMEA)	—		505		587		762
Latin America (LA)	—		268		1,242		268
Brazil	—		1,101		937		3,747
Total Severance	928		3,789		6,698		20,707

Other
NA	—		224		—		224
EMEA	—		333		63		473
Total Other	—		557		63		697
Total	$	928	$	4,346	$	6,761	$	21,404

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 $928 and $4,346 for the three months ended September 30, 2014 and 2013, respectively, and $6,761 and $21,404 for the nine months ended September 30, 2014 and 2013, respectively, related to the Company's multi-year realignment plan. Restructuring charges for the nine months ended September 30, 2014 primarily related to a business process outsourcing initiative. As of September 30, 2014, the Company anticipates additional restructuring costs of $4,000 to $6,000 to be incurred through the end of 2014, primarily within NA and EMEA. The Company anticipates additional cost in the multi-year realignment plan through at least 2015. As management finalizes certain aspects of the realignment plan, the anticipated future costs related to this plan are subject to change. As of September 30, 2014, cumulative total restructuring costs for the multi-year realignment plan were $64,218, $2,425, $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	6,761			21,404
Liabilities paid/settled	(35,854		)	(27,239		)
Balance at September 30	$	6,196		$	6,009

Impairment and Other Charges

During the third quarter of 2013, the Company recorded a $70,000 pre-tax, non-cash goodwill impairment charge related to its

Brazil segment (refer to note 10).

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 $(3,546) and $(3,953) impacted the three months ended September 30, 2014 and 2013, respectively. Net non-routine income (expenses) of $7,528 and $(57,697) impacted the nine months ended September 30, 2014 and 2013, respectively. Non-routine income for the first nine 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 nine months of 2013 included $28,000 of additional pre-tax losses related to the settlement of the global Foreign Corrupt Practices Act (FCPA) investigation, a $17,245 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.