Other Operating Expenses (Income)

12 Months Ended

Dec. 31, 2013

Other Income and Expenses [Abstract]

Other Operating Expenses, Net

Other operating expenses, net consisted of the following:



	(Dollars in thousands)
	Year Ended December 31,
	2013			2012		2011
Loss on sub-lease transaction	$	2,928		$	—	$	—
Employment tax matter	(400		)	—		1,200
Total other operating expenses, net	$	2,528		$	—	$	1,200

In 2013, the Company entered into an agreement to sub-lease a portion of its leased headquarters. Under lease accounting rules the Company recorded a $2.9 million charge, primarily representing the net difference between the Company's future scheduled lease payments and the expected proceeds from the sub-lease, as well as related asset write downs.

In 2011, the Company recorded a $1.2 million expense as its best estimate of the cost of settling an employment tax matter related to the classification of the sales representatives of one of the Company’s subsidiaries. In 2013, the employment tax matter with the IRS was settled for $0.8 million, resulting in a reduction in other operating expenses of $0.4 million. For further details, refer to Note 11 – Commitments and Contingencies.