Other (Income) 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						Nine Months Ended
	September 30						September 30
(In thousands)	2014			2013			2014			2013
Restructuring programs (see Note 16)	$	276		$	—		$	8,815		$	—
Net gains	(1,219		)	(563		)	(4,227		)	(5,132		)
Impaired asset write-downs	590			—			14,670			689
Other (a)	866			335			8,115			6,601
Other (income) expenses	$	513		$	(228	)	$	27,373		$	2,158

(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 nine months ended September 30, 2014, impaired asset write-downs represent, primarily, 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.