40 Eme r s on 2013 Ann u al R e por t The Company acquired several small businesses during 2011 which were complementary to the existing portfolios in mainly the Process Management and Climate Technologies segments Total cash paid for all businesses was approximately 232 net of cash acquired of 2 Annualized sales for businesses acquired in 2011 were approximately 100 Goodwill of 125 none of which is expected to be tax deductible and identifable intangible assets of 75 primarily customer relationships and patents and technology with a weightedaverage life of approximately 12 years were recognized from these transactions In the fourth quarter of 2011 the Company sold its heating elements unit which was previously included in the Commercial Residential Solutions segment for 73 resulting in an aftertax gain of 21 net of 30 of income taxes Heating elements had 2011 fourth quarter sales of 12 and net earnings of 1 Only the gain on divestiture and fourth quarter operating results for heating elements plus the impact of fnalizing the 2010 Motors and LANDesk divestitures were classifed as discontinued operations for 2011 prior fscal 2011 quarters and prior year results of operations for heating elements were inconsequential and were not reclassifed The results of operations of the acquired businesses discussed above have been included in the Companys consolidated results of operations since the respective dates of acquisition 4 o ther d eductions n et Other deductions net are summarized as follows 2011 2012 2013 Amortization of intangibles intellectual property and customer relationships 261 241 220 Rationalization of operations 81 119 78 Other 38 91 65 Gains net 24 50 1 Total 356 401 362 Other is composed of several items that are individually immaterial including foreign currency transaction gains and losses bad debt expense equity investment income and losses as well as other items such as litigation and disputed matters and insurance recoveries Other decreased in 2013 primarily because of the receipt of an international research and development credit lower foreign currency transaction losses and the comparative impact from the loss on the sale of the Knaack business in 2012 Other increased in 2012 due to higher foreign currency transaction losses and the loss on the Knaack sale Gains net decreased in 2013 due to 43 of dumping duties collected from US Customs in 2012 Gains net for 2011 included 15 related to the acquisition of full ownership of a Process Management joint venture in India 5 r ationalization of o perations Rationalization of operations expense refects costs associated with the Companys efforts to continually improve operational effciency and deploy assets globally to remain competitive on a worldwide basis Each year the Company incurs costs to size its businesses to levels appropriate for current economic conditions and to improve its cost structure for future growth Rationalization expenses result from numerous individual actions implemented across the Companys various operating units on an ongoing basis and include costs for moving facilities to bestcost locations starting up plants after relocation or geographic expansion to serve local markets exiting certain product lines curtailingdownsizing operations because of changing economic conditions and other costs resulting from asset redeployment decisions Shutdown costs include severance and benefts stay bonuses lease and contract termination costs and asset writedowns In addition to the costs of moving fxed assets startup and moving costs include employee training and relocation Vacant facility costs include security maintenance utilities and other costs Rationalization expenses were 78 119 and 81 respectively for 2013 2012 and 2011 The Company currently expects to incur 2014 rationalization expense of approximately 90 including costs to complete actions initiated before the end of 2013 and for actions anticipated to be approved and initiated during 2014 The change in the liability for the rationalization of operations during the years ended September 30 follows 2012 expense paid utilized 2013 Severance and benefits 23 45 41 27 Lease and other contract terminations 5 3 5 3 Fixed asset writedowns 1 1 Vacant facility and other shutdown costs 3 6 8 1 Startup and moving costs 1 23 23 1 Total 32 78 78 32