Other Operating Charges

Other operating charges incurred by operating segment were as follows:



	Year Ended
	December 31, 2014		December 31, 2013		December 31, 2012
U.S. Residential Products	$	487	$	289	$	590
U.S. Commercial Products	1,555		621		290
European Roll Coated Aluminum	360		497		683
European Engineered Products	1,567		5,472		3,406
Other non-allocated	2,390		2,286		1,456
Total other operating charges	$	6,359	$	9,165	$	6,425

For the year ended December 31, 2014

Other operating charges are comprised of restructuring initiatives, facility closures, acquisition related costs and other operational initiatives. In 2014, the Company engaged a third party consulting firm to assist in the executive transition period and provide an assessment of its North American operations. As a result of the assessment, 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 America business will result in a more competitive platform that provides both meaningful operational and cost benefits. Total severance and related costs incurred in the year ended December 31, 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. Total severance on a segment basis is disclosed in the following paragraphs.

For the year ended December 31, 2014, other operating charges totaled $6.4 million and were primarily comprised of severance costs and legal and professional fees. Other non-allocated charges of $2.4 million were made up of severance and professional fees for consulting services during the executive transition period. Ongoing restructuring initiatives in the European Engineered Products segment totaled $1.6 million, including approximately $0.6 million of severance in the UK and $1.0 million of severance for various social programs in France. The remaining other operating charges were comprised of $0.8 million related to the write-off of assets recognized in prior periods for North America and $1.2 million in severance and relocation costs in the U.S. primarily related to the workforce rationalization and organizational initiatives to reduce operating costs and improve efficiencies. 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. The European Roll Coated Aluminum segment also incurred $0.4 million in severance and relocation associated with efforts to reduce operating costs and improve efficiencies.

For the year ended December 31, 2013

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 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.