Impairments, Restructuring Charges, and Other Items

The charges recorded as impairment, restructuring, and other charges for the three and six months ended June 30, 2013 and 2012 are as follows:



	Three Months Ended June 30,					Six Months Ended June 30,
(in millions)	2013		2012			2013		2012
Severance, restructuring costs, and special termination benefits	$	0.5	$	0.8		$	2.8	$	2.0
Business process re-engineering	1.5		—			2.1		—
Reserve for former corporate headquarters	—		—			0.5		—
Curtailment and settlement gain on postretirement benefits	—		(45.0		)	—		(45.0		)
Total impairments, restructuring charges, and other items	$	2.0	$	(44.2	)	$	5.4	$	(43.0	)

Impairments, restructuring charges, and other items for the second quarter of 2013 include $0.5 million related to severance and $1.5 million related to business process re-engineering. The severance expense was associated with a reduction in force at our French ($0.2 million), Brazilian ($0.2 million) and Indian ($0.1 million) locations.

Impairments, restructuring charges, and other items for the second quarter of 2012 include $0.8 million related to severance associated with a reduction in force at our Brazilian ($0.7 million) and North American ($0.1 million) locations and $45.0 million of postretirement benefit curtailment gains (See Note 5, "Pension and Other Postretirement Benefit Plans", for additional information).

Impairments, restructuring charges, and other items for the six months ended June 30, 2013, include $2.8 million related to severance, $2.1 million related to business process re-engineering and $0.5 million of costs related to relocation of our corporate office. The severance expense was associated with a reduction in force at our French ($1.9 million), Indian ($0.5 million), Brazilian ($0.3 million) and Corporate ($0.1 million) locations.

Impairments, restructuring charges, and other items for the six months ended June 30, 2012 include $2.0 million related to severance associated with a reduction in force at our Brazilian ($1.4 million), North American (0.3 million), and Corporate ($0.3 million) locations and $45.0 million of postretirement benefit curtailment gains. (See Note 5, "Pension and Other Postretirement Benefit Plans", for additional information.)

The following table reconciles activities for the six months ended June 30, 2013 for accrued impairment, restructuring charges and other items.



(in millions)	Severance			Other			Total
Balance at January 1, 2013	$	0.1		$	1.5		$	1.6
Accruals	2.8			2.6			5.4
Payments	(2.0		)	(2.4		)	(4.4		)
Balance at June 30, 2013	$	0.9		$	1.7		$	2.6

The accrued severance balance at June 30, 2013, includes $0.9 million for payments to be made related to our European reduction in force and is expected to be paid in the next 24 months. The accrued other balance at June 30, 2013 includes $0.5 million related to the reserve for relocation of our corporate office and will be paid through December 2015 and $1.2 million for the estimated costs associated with remediation activities at our former Tecumseh, Michigan facility. The costs related to this environmental reserve are expected to be paid in the next 12-18 months. (See Note 15, “Commitments and Contingencies”, for additional information.)