Other Operating Charges

Other operating charges incurred by operating segment were as follows:



	Year Ended
	December 31, 2013		December 31, 2012		December 30, 2011
U.S. Residential Products	$	289	$	590	$	1,027
U.S. Commercial Products	621		290		893
European Roll Coated Aluminum	497		683		—
European Engineered Products	5,472		3,406		682
Other non-allocated	2,286		1,456		5,802
Total other operating charges	$	9,165	$	6,425	$	8,404

For the year ended December 31, 2013

Other operating charges are comprised of restructuring initiatives, facility closures, acquisition related costs and other operational initiatives. For the year ended December 31, 2013, other operating charges totaled $9.2 million. Other operating charges in the European Engineered Products segment totaled $5.5 million primarily related to the relocation and consolidation of multiple plant facilities in the UK into one operating facility. These costs included $1.9 million of severance and relocation, a $1.6 million loss on the sale of land and buildings, a $1.1 million impairment of capitalized software costs as a result of the decision to abandon the implementation of an Enterprise Resource Planning System that did not align with the Company's relocation and consolidation activities and $0.9 million represents severance costs for various social programs in France.

Non-allocated other operating charges consisted primarily of $2.0 million related to the transition services agreement and various other expenses related to the resignation of the Company's chief executive officer in November 2013.

The remaining $1.7 million of other operating charges primarily consisted of 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 year ended December 31, 2012

For the year ended December 31, 2012, other operating charges of $6.4 million were primarily comprised of $3.4 million in restructuring and relocation initiatives in the European Engineered Products segment, including $3.2 million in severance and relocation charges related to the relocation of multiple plant facilities in the UK into one operating location and $0.2 million of severance charges for various social programs in France. Other operating charges also included $1.7 million of severance and relocation in both the U.S. and Europe related to cost savings initiatives and restructuring activities, $1.0 million of legal and professional fees related to the Company's North America reorganization and $0.3 million of costs related to the acquisition of Cleveland Tubing, Inc.

For the year ended December 30, 2011

For the year ended December 30, 2011, other operating charges of $8.4 million were primarily comprised of $4.1 million related to restructuring initiatives including facility closures, relocation, and severance costs intended to reduce overhead and streamline operations. Also, tax consulting and legal and professional fees of $2.9 million were incurred related to the debt refinancing, registration of the Notes with the SEC and other capital market activities. These initiatives removed restrictive financial covenants, significantly reduced interest costs, and provided extended maturity dates. The remaining $1.2 million represents tax consulting and legal and professional fees related to the restructuring and simplification of the legal entity structure in Europe.