Impairments, Restructuring Charges and Other Items

The charges (gains) recorded as impairments, restructuring charges, and other items are as follows:



	For the years ended December 31,
(in millions)	2013		2012			2011
Severance, restructuring costs, and special termination benefits	$	9.9	$	3.8		$	8.0
Business process re-engineering	2.7		—			—
Impairment of investment and assets	—		—			0.4
Environmental reserve for sold building	0.2		0.6			0.1
Curtailment and settlement gain on postretirement benefits	—		(45.0		)	—
Refund of settlement notice and administrative costs	—		(0.1		)	—
Moving costs	0.5		0.1			—
Contingent legal liability	0.3		—			—
Total impairments, restructuring charges, and other items	$	13.6	$	(40.6	)	$	8.5

2013

Severance expense in 2013 was associated with a reduction in force at our French ($7.8 million), Brazilian ($1.3 million), Indian ($0.5 million) and Corporate ($0.3 million) locations.

2012

Severance expense in 2012 was associated with a reduction in force at our Brazilian ($2.6 million), French ($0.6 million), North American ($0.3 million) and Corporate ($0.3 million) locations. For additional information regarding the "Curtailment and settlement gain" on postretirement benefits see Note 5, "Pension and Other Postretirement Benefit Plans". For additional information on "Refund of settlement notice and administrative costs" see Note 16, "Commitments and Contingencies".

2011

Severance expense in 2011 was associated with a reduction in force at our Brazilian ($4.1 million), Corporate ($3.5 million), French ($0.2 million), North American ($0.1 million) and Indian ($0.1 million) locations. On March 7, 2011, our President and Chief Executive Officer and our Board of Directors mutually determined to separate our President and Chief Executive Officer’s employment with us after a transition period. The $3.5 million severance associated with a reduction in force at our Corporate location includes $1.35 million relating to our former President and Chief Executive Officer’s separation.

The following table reconciles cash activities for the years ended December 31, 2013 and 2012 for accrued impairments, restructuring charges and other items:



(in millions)	Severance			Other			Total
Balance at January 1, 2012	$	0.1		$	1.8		$	1.9
Accruals	3.8			0.6			4.4
Payments	(3.8		)	(0.9		)	(4.7		)
Balance at December 31, 2012	$	0.1		$	1.5		$	1.6
Accruals	9.9			3.7			13.6
Payments	(4.5		)	(3.5		)	(8.0		)
Balance at December 31, 2013	$	5.5		$	1.7		$	7.2

The accrued balance at December 31, 2013 for "Severance" mainly includes payments to be made related to our European reduction in force and is expected to be settled in the next 14 months. The accrued "Other" balance at December 31, 2013, includes $0.3 million related to the reserve for our former corporate office and will be paid through December 2015 and $1.1 million for the estimated costs associated with remediation activities at our former Tecumseh, Michigan facility, and is expected to be paid over the next 12 to 15 months. We also have a contingent liability in "Other" of $0.3 million which we believe will be settled in early 2014.