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Gain (loss) on sales or impairment of long lived assets | 12 Months Ended
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Dec. 31, 2014
GAIN (LOSS) ON SALE OF AND IMPAIRMENT OF LONG-LIVED ASSETS, NET [Abstract] |
Details of Impairment of Long-Lived Assets Held and Used by Asset [Table Text Block] | LOSS ON SALE OR IMPAIRMENT OF LONG-LIVED ASSETS The major components of “Loss on sale or impairment of long-lived assets” in the Consolidated Statements of Income for the years ended December 31 are reflected in the table below and are described in the paragraphs following the table:
Dollar amounts in millions | Year ended December 31,
2014 |  | 2013 |  | 2012
Impairment charges on long-lived assets | $ | — |  |  | $ | (0.1 | ) |  | $ | (4.4 | )
Gain (loss) on sale of other long-lived assets | 3.1 |  |  | (0.1 | ) |  | (0.5 | )
| $ | 3.1 |  |  | $ | (0.2 | ) |  | $ | (4.9 | )
2014 During 2014, LP recorded a net gain on sale of long-lived assets of $3.1 million. This net gain includes the following items:
• | a gain of $3.7 million related to the sale of the Athens Georgia facility; and
• | a loss of $0.6 million associated with the retirement of environmental equipment.
2013 During 2013, LP recorded a loss on sale of and impairment of long-lived assets of $0.2 million. This net loss includes the following items:
• | a loss of $0.1 million related to the impairment of an asset associated with a siding facility in Roaring River, NC; and
• | a loss of $0.1 million associated with the sales of various assets.
2012 During 2012, LP recorded a loss on sale of and impairment of long-lived assets of $4.9 million. This net loss includes the following items:
• | a $4.4 million charge related to the impairment of assets associated with an OSB mill in Quebec, Canada, included in assets held for sale, based upon a change in the plan of their sale of various assets held for sale to reduce their carrying value to the estimated selling price less selling costs.

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- Definition Tabular disclosure for impairment of long-lived assets held and used by an entity which includes a description of the impaired long-lived asset and facts and circumstances leading to the impairment, aggregate amount of the impairment loss and where the loss is located in the income statement, method(s) for determining fair value, and the segment in which the impaired long-lived asset is reported. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 5 -Section CC -Subsection 3 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6391110&loc=d3e2921-110230 + Details
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