Impairments, Restructuring Charges, and Other Items

The charges recorded as impairments, restructuring charges, and other items for the three months ended March 31, 2014 and 2013 are as follows:



	Three Months Ended
(in millions)	2014		2013
Severance, restructuring costs, and special termination benefits	$	1.2	$	2.3
Business process re-engineering	0.2		0.6
Moving costs	—		0.5
Contingent legal liability and settlements	1.5		—
Environmental reserve for sold building	1.2		—
Total impairments, restructuring charges, and other items	$	4.1	$	3.4

Severance expense for the three months ended March 31, 2014, was associated with a reduction in force at our Brazilian ($1.0 million) and French ($0.2 million) locations. Severance expense for the three months ended March 31, 2013, was associated with a reduction in force at our French ($1.7 million), Indian ($0.4 million), Brazilian ($0.1 million) and Corporate ($0.1 million) locations. See Note 15, "Commitments and Contingencies - Litigation - Compressor industry antitrust investigation" and "Environmental matters" for a description of a litigation settlement and additional environmental remediation accruals in the first quarter of 2014.

The following table reconciles activities for the three months ended March 31, 2014 for accrued impairment, restructuring charges and other items:



(in millions)	Severance			Other			Total
Balance at January 1, 2014	$	5.5		$	1.7		$	7.2
Accruals	1.2			2.9			4.1
Payments	(2.2		)	(0.7		)	(2.9		)
Balance at March 31, 2014	$	4.5		$	3.9		$	8.4

The accrued balance at March 31, 2014, for "Severance" mainly includes payments to be made related to our European reduction in force and is expected to be paid in the next 11 months. The accrued "Other" balance at March 31, 2014 includes $2.1 million for the estimated costs associated with remediation activities at our former Tecumseh, Michigan facility which is expected to be paid over the next 6 to 9 months, $1.5 million for a legal settlement related to one of the anti-trust litigations (see Note 15, "Commitments and Contingencies - Legal", for further discussion) and $0.3 million related to the reserve for our former corporate office which will be paid through December 2015.