The major components of “Other operating (income) charges, net” in the Consolidated Statements of Operations for the quarter and six months ended June 30, 2024 and 2023 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 June 30,				Six Months Ended June 30,
	2024		2023		2024		2023
Acquisition and divestiture related costs	$	10.3	$	—	$	14.5	$	—
Integration costs	4.1		—		6.5		—
Loss on sale or impairment associated with assets	0.7		—		0.8		1.1
Directors' equity-based compensation expense	2.0		(0.2)		3.1		(0.4)
Other	—		(0.3)		—		(0.1)
	$	17.0	$	(0.4)	$	25.0	$	0.6

During the second quarter of 2024, we recorded $17.0 million of expense in "Other operating (income) charges, net." The main components of the expense include:

•expense of $10.3 million associated with acquisition and divestiture activities (primarily legal and professional services);

•expense of $4.1 million associated with integration activities (primarily professional services);

•loss of $0.7 million associated with the impairment of property, plant and equipment; and

•expense of $2.0 million relating to directors' equity-based compensation which is remeasured each period based upon changes in our stock price.

During the first quarter of 2024, we recorded $7.9 million of expense in "Other operating (income) charges, net." The main components of the expense include:

•expense of $4.2 million associated with acquisition and divestiture activities (primarily legal and professional services);

•expense of $2.3 million associated with integration activities (primarily professional services);

•loss of $0.2 million associated with the impairment of equipment and related spare parts no longer being used; and

•expense of $1.2 million relating to directors' equity-based compensation which is remeasured each period based upon changes in our stock price.

During the second quarter of 2023, we recorded $0.4 million of income in "Other operating (income) charges, net." The components of the expense include:

•reversal of expense of $0.2 million relating to directors' equity-based compensation which is remeasured each period based upon changes in our stock price.

During the first quarter of 2023, we recorded $1.1 million of expenses in "Other (income) operating charges, net." The components of the expense include:

•loss of $1.1 million associated with the impairment of equipment and related spare parts no longer being used; and

•reversal of expense of $0.2 million relating to directors' equity based compensation which is remeasured each period based upon changes in our stock price.