The major components of “Other operating charges, net” in the Consolidated Statements of Operations for the quarter and nine months ended September 30, 2021 and 2020 are reflected in the table below and described in the paragraphs following the table:


	Quarter Ended September 30,				Nine Months Ended September 30,
	2021		2020		2021		2020
Costs associated with mill closure	$	5.4	$	—	$	47.1	$	—
Reorganization and other expenses	3.4		—		7.3		3.4
Union settlement	—		—		—		6.6
Gain on divested assets	—		—		—		(1.4)
Directors' equity-based compensation	1.4		0.3		0.6		2.5
Other	—		—		—		0.8
	$	10.2	$	0.3	$	55.1	$	11.9

During the third quarter of 2021, we recorded $10.2 million of expenses in "Other operating charges, net." The components of the expense include:

•expense of $5.4 million associated with mill closure related to severance and other related closure costs;

•expense of $3.4 million related to reorganization and other expenses including consulting fees associated with our efforts to achieve long-term performance improvements, and

•expense of $1.4 million relating to directors' equity based compensation which is remeasured each period based upon changes in our stock price.

During the second quarter of 2021, we recorded $44.5 million of expenses in "Other operating charges, net." The components of the expense include:

•expense of $41.7 million associated with mill closure including $36.9 million associated with the impairment of fixed assets and certain inventory and $4.9 million associated with severance and other related closure costs;

•expense of $4.0 million related to reorganization and other expenses including severance and consulting fees associated with our efforts to achieve long-term performance improvements, and

•reversal of expense of $1.1 million relating to directors' equity based compensation which is remeasured each period based upon changes in our stock price.

During the first quarter of 2021, we recorded $0.4 million of expenses in "Other operating charges, net." The components of the expense include:

•expense of $0.4 million relating to directors' equity based compensation which is remeasured each period based upon changes in our stock price.

During the third quarter of 2020 we recorded $0.3 million of expenses in "Other operating charges, net." The components of the expenses include:

•expense of $0.3 million relating to directors' equity based compensation which is remeasured each period based upon changes in our stock price.

During the second quarter of 2020 we recorded $3.0 million of expenses in "Other operating charges, net." The components of the expenses include:

•expense of $0.6 million related to reorganization expenses (primarily related to corporate expenses), and

•expense of $1.9 million relating to directors' equity based compensation which is remeasured each period based upon changes in our stock price.

During the first quarter of 2020, we recorded $8.6 million of net expenses in "Other operating charges, net." The components of the expense included:

•expense of $2.8 million related to reorganization expenses (primarily related to corporate expenses);

•expense of $6.6 million associated with union settlement retroactive wage payments ($2.6 million associated with Consumer Products and $4.0 million associated with Pulp and Paperboard segments);

•gain of $1.4 million associated with the Ladysmith Consumer Products facility sale escrow release, and