SPECIAL CHARGES, NET

Special charges, net, for the three and nine months ended September 29, 2018 and September 30, 2017 are described in more detail below:



	Three months ended				Nine months ended
	September 29, 2018		September 30, 2017		September 29, 2018		September 30, 2017
HVAC segment	$	0.2	$	—	$	0.2	$	0.4
Detection and Measurement segment	—		—		—		0.3
Engineered Solutions segment	0.8		1.0		4.0		1.2
Corporate	—		—		0.4		0.1
Total	$	1.0	$	1.0	$	4.6	$	2.0

HVAC Segment — Charges for the three and nine months ended September 29, 2018 related primarily to severance costs associated with a restructuring action at the segment’s boiler business. Charges for the nine months ended September 30, 2017 related primarily to severance costs associated with a restructuring action at the segment’s Cooling Americas business.

Detection and Measurement Segment — Charges for the nine months ended September 30, 2017 related to severance costs associated with a restructuring action at the segment’s communications technologies business during the first quarter of 2017.

Engineered Solutions Segment — Charges for the three and nine months ended September 29, 2018 related to severance and other costs associated with the planned wind-down of our Heat Transfer business. Additionally, charges for the nine months ended September 29, 2018 included severance costs associated with a restructuring action at the segment’s South African business. Charges for the three and nine months ended September 30, 2017 related primarily to severance costs associated with restructuring actions at the segment’s process cooling and South African businesses.

Corporate — Charges for the nine months ended September 29, 2018 related to severance costs incurred in connection with the rationalization of certain administrative functions, while charges for the nine months ended September 30, 2017 related to severance costs incurred in connection with the sale of Balcke Dürr.

Expected charges still to be incurred under actions approved as of September 29, 2018 are approximately $0.7 and relate primarily to the planned wind-down of our Heat Transfer business.

The following is an analysis of our restructuring liabilities for the nine months ended September 29, 2018 and September 30, 2017:



	Nine months ended
	September 29, 2018			September 30, 2017
Balance at beginning of year	$	0.6		$	0.9
Special charges ⁽¹⁾	4.0			2.0
Utilization — cash	(2.4		)	(1.4		)
Balance at end of period	$	2.2		$	1.5

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⁽¹⁾	For the nine months ended September 29, 2018, excludes $0.6 of non-cash charges that impacted “Special charges” but not the restructuring liabilities.