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)	2014		2013		2012
Severance, restructuring costs, and special termination benefits	$	4.0	$	9.9	$	3.8
Business process re-engineering	1.8		2.7		—
Environmental reserve for sold building	1.5		0.2		0.6
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 and settlements	1.5		0.3		—
Total impairments, restructuring charges, and other items	$	8.8	$	13.6	$	(40.6	)

2014

Severance expense in 2014 was associated with a reduction in force at our Brazilian ($3.3 million), French ($0.6 million) and Indian ($0.1 million) locations. See Note 16, "Commitments and Contingencies - Litigation - Compressor industry antitrust investigation" and "Environmental matters" for a description of a litigation settlement and additional environmental remediation accruals.

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".

The following table reconciles activities for the years ended December 31, 2014 and 2013 for accrued impairments, restructuring charges and other items:



(in millions)	Severance			Other			Total
Balance at January 1, 2013	$	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
Accruals	4.0			4.8			8.8
Payments	(7.7		)	(3.7		)	(11.4		)
Balance at December 31, 2014	$	1.8		$	2.8		$	4.6

The accrued balance at December 31, 2014 for "Severance" mainly includes payments to be made related to our European reduction in force and is expected to be settled in the next 9 months. The accrued "Other" balance at December 31, 2014, includes $1.6 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 months, $1.0 million for a legal settlement related to one of the anti-trust litigations (see Note 16, "Commitments and Contingencies - Legal", for further discussion) and $0.2 million related to the reserve for our former corporate office which will be paid through December 2015.