Eme r s on 2013 Ann u al R e por t 41 2011 expense paid utilized 2012 Severance and benefits 24 58 59 23 Lease and other contract terminations 3 10 8 5 Fixed asset writedowns 9 9 Vacant facility and other shutdown costs 2 12 11 3 Startup and moving costs 1 30 30 1 Total 30 119 117 32 Rationalization of operations expense by segment is summarized as follows 2011 2012 2013 Process Management 11 19 15 Industrial Automation 32 27 27 Network Power 20 53 25 Climate Technologies 11 11 3 Commercial Residential Solutions 7 9 8 Total 81 119 78 Expenses incurred during 2013 2012 and 2011 include actions to exit 13 20 and 18 production distribution or offce facilities and eliminate approximately 3100 2700 and 2800 positions respectively as well as costs related to facilities exited in previous periods Costs have been concentrated in Network Power and Industrial Automation recently due to end market softness for these segments including embedded computing and power and acquisition integration activity in Network Power The majority of costs have been incurred in Europe North America and Asia 6 g oodwill and o ther i ntangibles Purchases of businesses are accounted for under the acquisition method with substantially all goodwill assigned to the reporting unit that acquires the business Under an impairment test performed annually if the carrying amount of a reporting unit exceeds its estimated fair value impairment is recognized to the extent that the carrying amount of the units goodwill exceeds the implied fair value of the goodwill Fair values of reporting units are Level 3 measures estimated primarily using an income approach that discounts future cash fows using riskadjusted interest rates and are subject to change due to changes in underlying economic conditions See Note 3 for further discussion of changes in goodwill related to acquisitions and divestitures The Company has faced persistent challenges in the embedded computing and power business due to protracted weak demand structural industry developments and increased competition These challenges including weakness in telecommunication and mobile device markets continued into 2013 and sales and earnings were both below expectations In the third quarter of 2013 the Company recorded a noncash goodwill impairment charge of 503 475 aftertax 065 per share Income tax charges of 70 010 per share for the anticipated repatriation of nonUS earnings from this business were also recorded in 2013 Additionally in the fourth quarter the Companys goodwill impairment testing indicated that the carrying value of the connectivity solutions business in Network Power exceeded its fair value due to operating results not meeting forecasted expectations resulting in a noncash pretax charge to earnings of 25 21 aftertax 003 per share Management considered strategic alternatives for embedded computing and power and on July 31 2013 the Company entered into an agreement to sell a 51 percent controlling interest in this business See Note 3 for additional information regarding the sale In the fourth quarter of 2012 the Company incurred an impairment charge for the embedded computing and power business and the DC power systems business after goodwill impairment testing revealed that the carrying values of these businesses exceeded the fair values These businesses had been unable to meet operating objectives and the Company anticipated that growth in sales and earnings would be slower than previously expected given the end market circumstances noted previously The carrying value of these businesses was reduced by a noncash pretax charge to earnings totaling 592 528 aftertax 072 per share In 2011 the Company recorded a 19 003 per share pretax impairment charge related to the Industrial Automation wind turbine pitch control business refecting a slowdown in investment for renewable energy