Other Operating Charges

Other operating charges incurred by operating segment were as follows:



	Three months ended				Nine months ended
	September 27, 2013		September 28, 2012		September 27, 2013		September 28, 2012
	(in thousands)
U.S. Residential Products	$	57	$	226	$	214	$	290
U.S. Commercial Products	69		55		364		232
European Roll Coated Aluminum	305		31		495		531
European Engineered Products	995		174		4,039		359
Other non-allocated	29		354		243		1,190
Total other operating charges	$	1,455	$	840	$	5,355	$	2,602

Other operating charges are comprised of restructuring initiatives, facility closures, acquisition related costs and other operational initiatives. For the three months ended September 27, 2013, other operating charges of $1.5 million were primarily comprised of ongoing restructuring and relocation initiatives in the European Engineered Products segment including approximately $0.8 million of severance and relocation costs associated with the relocation from multiple plant facilities in the UK into one operating location and $0.2 million of severance costs for various social programs in France. The remaining $0.5 million of other operating charges were comprised primarily of severance and relocation costs related to various organizational initiatives in the European Roll Coated Aluminum segment and in the U.S. to reduce operating costs and improve efficiencies.

For the three months ended September 28, 2012, other operating charges of $0.8 million were primarily comprised of $0.4 million of severance and relocation costs related to restructuring and cost savings initiatives in both the U.S. and Europe, $0.2 million of legal and professional fees related to reorganizational activities in North America and Europe, and $0.2 million of costs related to the acquisition of Cleveland Tubing, Inc.

For the nine months ended September 27, 2013, other operating charges of $5.4 million were primarily comprised of restructuring and relocation initiatives in the European Engineered Products segment, including a $1.6 million loss related to the sale of land and buildings, $2.0 million of severance, relocation and other restructuring charges related to the relocation from multiple plant facilities in the UK into one operating location, and $0.5 million of severance costs for various social programs in France. The remaining other operating charges in the first nine months of 2013 were comprised of $1.3 million in severance and relocation costs in both the U.S. and Europe related to various organizational initiatives to reduce operating costs and improve efficiencies.

For the nine months ended September 28, 2012, other operating charges of $2.6 million included $1.7 million of severance and relocation related to cost savings initiatives and restructuring activities in both the U.S. and Europe, $0.7 million of legal and professional fees related to the Company's North America reorganization, and $0.2 million of costs related to the acquisition of Cleveland Tubing, Inc.