The integration of the Forbo industrial adhesives business we acquired in March 2012 involves a significant amount of restructuring and capital investment to optimize the new combined entity. In addition, we are taking a series of actions in our existing EIMEA operating segment to improve the profitability and future growth prospects of this operating segment. We have combined these two initiatives into a single project which we refer to as the “Business Integration Project”. During the 13 weeks ended March 2, 2013 and March 3, 2012, we incurred special charges, net of $5,333 and $6,482, respectively, for costs related to the Business Integration Project.

		13 Weeks Ended
		March 2, 2013		March 3, 2012
Acquisition and transformation related costs:
	Professional services	$	2,282	$	8,427
	Financing availability costs		-		4,300
	Foreign currency option contract		-		841
	Gain on foreign currency forward contracts		-		(11,625)
	Other related costs		778		241
Restructuring costs:
	Workforce reduction costs		484		3,955
	Facility exit costs		1,789		343

Special charges, net		$	5,333	$	6,482

Professional services of $2,282 for the 13 weeks ended March 2, 2013 and $8,427 for the 13 weeks ended March 3, 2012, include costs related to organization consulting, investment advisory, financial advisory, legal and valuation services necessary to acquire and integrate the Forbo industrial adhesives business into our existing operating segments. For the 13 weeks ended March 3, 2012, we also incurred other costs related to the acquisition of the Forbo industrial adhesives business including an expense of $4,300 to make a bridge loan available if needed and an expense of $841 related to the purchase of a foreign currency option to hedge a portion of the acquisition purchase price. Also during the first quarter of 2012, we entered into forward currency contracts maturing on March 5, 2012 to purchase 370,000 Swiss francs. Our objective was to economically hedge the purchase price for the pending acquisition of the global industrial adhesives business of Forbo Group after the price was established. The currency contracts were not designated as hedges for accounting purposes. For the 13 weeks ended March 3, 2012, the net gain on the forward currency contracts was $11,625 which partially offset other acquisition and transformation related costs.

During the 13 weeks ended March 2, 2013, we incurred workforce reduction costs of $484, other related costs of $778, cash facility exit costs of $1,397 and non-cash facility exit costs of $392 related to the Business Integration Project. During the 13 weeks ended March 3, 2012, we incurred workforce reduction costs of $3,955, other related costs of $241 and non-cash facility exit costs of $343 related to the Business Integration Project.

For the 13 weeks ended March 2, 2013, the activity in accrued compensation associated with the Business Integration Project, is as follows:

		Workforce Reduction Costs
Balance at December 1, 2012		$	19,848
	Restructuring charges		484
	Cash payments		(3,715)
	Foreign currency translation adjustment		331
Balance at March 2, 2013		$	16,948

Of the $16,948 in accrued restructuring costs at March 2, 2013, $16,366 was included in accrued compensation and $582 was included in other liabilities on our Condensed Consolidated Balance Sheets as this portion is not expected to be paid within the next year. In Europe, the accrued restructuring charges included statutory minimum amounts for two sites for which final agreements have not been reached with the works councils and communicated to the affected employees as well as amounts being accrued ratably for three sites in which works council agreements have been reached. At the communication date to employees, final termination benefits will be measured and will be recognized ratably over the service period employees are required to work to be eligible for termination benefits. In North America and Asia, the benefits were accrued based primarily on the formal severance plans in place for the various locations. The restructuring costs are not allocated to our operating segments.