Other Expenses

This Condensed Consolidated Statements of Operations caption includes restructuring program costs, net gains on the disposal of non-core assets, impaired asset write-downs, employee termination benefit costs and costs to exit activities.



	Three Months Ended						Six Months Ended
	June 30						June 30
(In thousands)	2014			2013			2014			2013
Restructuring programs (see Note 16)	$	8,539		$	—		$	8,539		$	—
Net gains	(650		)	(877		)	(3,008		)	(4,569		)
Impaired asset write-downs	13,982			—			14,080			689
Other (a)	5,645			4,805			7,249			6,266
Other expenses	$	27,516		$	3,928		$	26,860		$	2,386

(a) Other includes employee termination benefit costs and costs to exit activities that are not directly related to the restructuring programs detailed in Note 16, Restructuring Programs.

Impaired asset write-downs are measured as the amount by which the carrying amount of assets exceeds their fair value. Fair value is estimated based upon the expected future realizable cash flows including anticipated selling prices. Non-cash impaired asset write-downs are included in the caption Other, net on the Condensed Consolidated Statements of Cash Flows as adjustments to reconcile Net income (loss) to Net cash provided by operating activities. During the second quarter of 2014, impaired asset write-downs represent non-cash long-lived asset impairment charges to reduce the carrying value of assets at certain sites in the Harsco Metals & Minerals Segment based on the Company's strategic decisions or contract terminations at these sites.