5.	Special Charges

During the first quarter of 2017, the Company incurred special charges of $23.9 million all of which were recorded within discontinued operations and were primarily related to the loss recorded on the sale of the SARL Businesses. Charges related to the sale in the quarter included $14.4 million in write offs of cumulative translation adjustments, $8.2 million of net asset write offs and $0.7 million in legal, professional and other costs. Of these charges approximately $0.7 million require the use of cash. The Company’s NATG segment also recorded charges during the quarter within discontinued operations of $0.6 million: $0.3 million related to the ongoing restitution proceedings against certain former NATG executives and $0.3 million related to updating our future lease cash flows. All of the NATG charges required the use of cash.

The Company expects that total additional charges related to the sale of the SARL Businesses after this quarter will be between $0.5 million and $1.0 million, which will be presented in discontinued operations. Additional charges may be incurred in the discontinued SARL Businesses related to certain post closing working capital tests as well as to certain vendor guarantees, of approximately $20 million, which were revoked by the Company at closing, but guaranteed through closing and through a notice period. The Company maintains complete indemnification from the Purchaser related to the vendor guarantees and Purchaser has pledged certain collateral to assure payment.

The Company expects that total additional charges related to the sale of the NATG business after this quarter will be between $1.0 million and $2.0 million which will be presented in discontinued operations. Additional costs may be incurred in NATG for outstanding leased facilities as they are settled or sublet and any changes in estimates related to the collection of remaining accounts receivable. All of these anticipated costs will require the use of cash.

The following table details the associated liabilities related to the NATG segment, and other restructuring charges that remain for the sale of Germany in the prior year that is included in continuing operations (in millions):

	Germany – Lease liabilities and other costs		NATG – Lease liabilities and other exit costs			Total
Balance January 1, 2017	$	1.2	$	19.3		$	20.5
Charged to expense		-		0.3			0.3
Paid or otherwise settled		-		(1.8	)		(1.8	)
Balance March 31, 2017	$	1.2	$	17.8		$	19.0