The major components of “Other operating charges, net” in the Consolidated Statements of Operations for the quarter and nine months ended September 30, 2022 and 2021 are reflected in the table below and described in the paragraphs following the table. These items are considered outside of our core operations.


	Quarter Ended September 30,				Nine Months Ended September 30,
	2022		2021		2022		2021
Reorganization and other expenses	$	—	$	3.4	$	1.6	$	7.3
Costs associated with mill closure	—		5.4		0.4		47.1
Impairment of equipment	1.2		—		5.8		—
Directors' equity-based compensation expense	1.0		1.4		0.7		0.6
	$	2.2	$	10.2	$	8.5	$	55.1

During the third quarter of 2022, we recorded $2.2 million of expenses in "Other operating charges, net." The components of the expense include:

•loss of $1.2 million associated with the impairment of equipment no longer being used; and

•expense of $1.0 million relating to directors' equity based compensation which is remeasured each period based upon changes in our stock price.

During the second quarter of 2022, we recorded $5.7 million of expenses in "Other operating charges, net." The components of the expense include:

•loss of $4.6 million associated with the impairment of equipment previously located at a closed facility which will not be re-installed; and

•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 2022, we recorded $0.5 million of expenses in "Other operating charges, net." The components of the expense include:

•expense of $1.5 million related to reorganization and other expenses including consulting fees associated with our efforts to achieve long-term performance improvements;

•expense of $0.4 million associated with mill closure costs; and

•reversal of 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 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 property, plant and equipment and certain inventory and an expense of $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.