Other Operating Charges

Other operating charges incurred by operating segment were as follows:



	Three months ended				Six months ended
	June 27, 2014		June 28, 2013		June 27, 2014		June 28, 2013
	(in thousands)
U.S. Residential Products	$	400	$	33	$	508	$	157
U.S. Commercial Products	439		208		469		295
European Roll Coated Aluminum	—		44		—		190
European Engineered Products	647		834		1,070		3,044
Other non-allocated	855		7		1,259		214
Total other operating charges	$	2,341	$	1,126	$	3,306	$	3,900

Other operating charges are comprised of restructuring initiatives, facility closures, and other operational initiatives. In the second quarter of 2014, after an ongoing review of its North American operations, the Company took steps to rationalize its workforce and to invest in select value-creating officer roles. These actions led to the elimination of certain non-essential salaried positions in the Company's North America business segments and at its Corporate Headquarters in Norcross, GA. The Company believes the elimination of certain non-essential salaried positions in the Company's North American business will result in a more competitive platform that provides both meaningful operational and cost benefits. Total severance and related costs incurred during the second quarter of 2014 related to the work force rationalization totaled approximately $1.0 million and are recorded within other operating charges in the Company’s Condensed Consolidated Statement of Operations. As of June 27, 2014, approximately $0.7 million of severance is recorded within accrued expenses and other current liabilities. Total severance on a segment basis is disclosed in the following paragraphs.

For the three months ended June 27, 2014, other operating charges of $2.3 million were primarily comprised of severance costs and legal and professional fees. Other non-allocated charges of $0.9 million were primarily related to severance and professional fees for consulting services during the executive transition period. Ongoing restructuring initiatives in the European Engineered Products segment totaled $0.6 million of severance costs for various social programs in France. The remaining $0.8 million related to severance and relocation costs for various organizational initiatives in the U.S. primarily related to the workforce rationalization. Total costs related to the workforce rationalization include $0.4 million in the Residential Products segment, $0.4 million in the Commercial Products segment, and $0.2 million in other non-allocated charges for corporate employees.

For the three months ended June 28, 2013, other operating charges of $1.1 million were primarily comprised of severance and relocation costs of $0.8 million in the European Engineered Products segment related to the relocation from multiple plant facilities into one operating location. These costs were intended to reduce overhead costs and streamline operations. The remaining $0.3 million of other operating costs in the second quarter of 2013 are comprised primarily of severance and relocation costs related to various organizational initiatives to reduce operating costs and improve efficiencies.

For the six months ended June 27, 2014, other operating charges of $3.3 million were primarily comprised of severance costs and legal and professional fees. Other non-allocated charges of $1.3 million were primarily related to severance and professional fees for consulting services during the executive transition period. Ongoing restructuring initiatives in the European Engineered Products segment totaled $1.1 million including approximately $0.8 million of severance costs for various social programs in France and $0.3 million of severance in the UK. The remaining other operating charges in the first half of 2014 were comprised of $0.9 million in severance and relocation costs in the U.S. primarily related to the workforce rationalization. Total costs related to the workforce rationalization include $0.4 million in the Residential Products segment, $0.4 million in the Commercial Products segment, and $0.2 million in other non-allocated charges for corporate employees.

For the six months ended June 28, 2013, other operating charges of $3.9 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 and $1.4 million of relocation and other restructuring charges. These costs were primarily related to the relocation from multiple plant facilities into one operating location and were intended to reduce overhead cost and streamline operations. The remaining $0.9 million in other operating charges in the first half of 2013 were comprised primarily of severance and relocation costs related to various organizational initiatives to reduce operating costs and improve efficiencies.