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Recent and Prospective Accounting Pronouncements	3 Months Ended
	Mar. 31, 2012
Accounting Policies [Abstract]
Description of New Accounting Pronouncements Not yet Adopted [Text Block]	PRESENT AND PROSPECTIVE ACCOUNTING PROUNOUNCEMENTS In June 2011, FASB amended Accounting Standards Codification ("ASC") 220, “Presentation of Comprehensive Income.” This amendment will require companies to present the components of net income and other comprehensive income either as one continuous statement or as two consecutive statements. It eliminates the option to present components of other comprehensive income as part of the statement of changes in stockholders' equity. The amended guidance, which must be applied retroactively, is effective for interim and annual periods beginning after December 15, 2011, with earlier adoption permitted. This Accounting Standards Update ("ASU") impacts presentation only and had no effect on LP's financial condition, results of operations or cash flows. In December 2011, the FASB issued ASU 2011-12, which is an update to the amendment issued in June. This amendment defers the specific requirements to present items that are reclassified from accumulated other comprehensive income to net income separately with their respective components of net income and other comprehensive income. In May 2011, the FASB amended ASC 820, "Fair Value Measurement." This amendment is intended to create convergence between U.S. GAAP and International Financial Reporting Standards (“IFRS”) requirements for measurement of and disclosures about fair value. This guidance clarifies the application of existing fair value measurements and disclosures, and changes certain principles or requirements for fair value measurements and disclosures. The amendment is effective for interim and annual periods beginning after December 15, 2011. The implementation of the amended accounting guidance did not have a material impact on our consolidated financial position or results of operations.

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- Definition

The entire disclosure for a new accounting pronouncement that has been issued but not yet adopted.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 11

-Section M



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 250

-SubTopic 10

-Section S99

-Paragraph 5

-Subparagraph (SAB TOPIC 11.M)

-URI http://asc.fasb.org/extlink&oid=6369664&loc=d3e31137-122693

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