Impairments, Restructuring Charges, and Other Items

The charges recorded as impairments, restructuring charges, and other items for the three months and six months ended June 30, 2015 and 2014 are as follows:



	Three Months Ended June 30,				Six Months Ended June 30,
(in millions)	2015		2014		2015		2014
Severance, restructuring costs and special termination benefits	$	2.6	$	0.6	$	3.4	$	1.8
Business process re-engineering	0.6		0.2		1.3		0.4
Contingent legal liability and settlements	0.5		—		0.5		1.5
Environmental reserve for sold building	—		—		—		1.2
Total impairments, restructuring charges, and other items	$	3.7	$	0.8	$	5.2	$	4.9

Severance expense for the three months ended June 30, 2015, was associated with a reduction in force at our Brazilian ($0.7 million), French ($0.5 million), Corporate ($0.3 million) and North American ($0.2 million) locations. We also incurred restructuring cost in the three months ended June 30, 2015 at our Corporate location ($0.9 million). Severance expense for the three months ended June 30, 2014, was associated with a reduction in force at our Brazilian ($0.6 million) location. 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.

Severance expense for the six months ended June 30, 2015, was associated with a reduction in force at our Brazilian ($1.4 million), French ($0.5 million), Corporate ($0.3 million) and North American ($0.3 million) locations. We also incurred restructuring cost in the six months ended June 30, 2015 at our Corporate location ($0.9 million). Severance expense for the six months ended June 30, 2014, was associated with a reduction in force at our Brazilian ($1.6 million) and French ($0.2 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.

The following table reconciles activities for the six months ended June 30, 2015 for accrued impairment, restructuring charges and other items:



(in millions)	Severance			Other			Total
Balance at January 1, 2015	$	1.8		$	2.8		$	4.6
Accruals	3.4			1.8			5.2
Payments	(4.3		)	(2.1		)	(6.4		)
Balance at June 30, 2015	$	0.9		$	2.5		$	3.4

The accrued balance at June 30, 2015, for "Severance" mainly includes payments to be made related to our European and Corporate reductions in force and is expected to be paid within the next 12 months. The accrued "Other" balance at June 30, 2015 includes $1.2 million for the estimated costs associated with remediation activities at our former Tecumseh, Michigan facility which is expected to be paid over the next several years, as well as $0.7 million for a legal settlement related to one of the anti-trust litigations (see Note 15, "Commitments and Contingencies - Legal", for further discussion), $0.5 million related to Canadian anti-trust litigations, and $0.1 million related to the reserve for our former corporate office which will be paid through December 2015.