XML 130 R82.htm IDEA: XBRL DOCUMENT
v2.4.1.9

Retirement Plans and Post Retirement Benefits Funded Status, Assumptions Used in Benefit Obligations and Amounts Recognized in Balance Sheets (Details) (USD $) In Millions, unless otherwise specified | 3 Months Ended | 12 Months Ended
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Mar. 31, 2013 | Mar. 31, 2012 | Dec. 31, 2014 | Dec. 31, 2013 | Dec. 31, 2012
Defined Benefit Plan Disclosure [Line Items] |  |  |  |  |  |  |
Defined Benefit Plan, Actual Plan Asset Allocation |  |  | 100.00%lpx_DefinedBenefitPlanActualPlanAssetAllocation |  | 100.00%lpx_DefinedBenefitPlanActualPlanAssetAllocation |  |
Defined Benefit Plan, Target Allocation Percentage |  |  | 1 |  |  |  |
Change in Benefit Obligation [Roll Forward] |  |  |  |  |  |  |
Benefit obligation, beginning of year balance | $ 352.0 us-gaap_DefinedBenefitPlanBenefitObligation |  | $ 322.1 us-gaap_DefinedBenefitPlanBenefitObligation |  | $ 352.0 us-gaap_DefinedBenefitPlanBenefitObligation |  |
Service cost |  |  | 3.5 us-gaap_DefinedBenefitPlanServiceCost |  | 3.4 us-gaap_DefinedBenefitPlanServiceCost |  | 3.7 us-gaap_DefinedBenefitPlanServiceCost
Interest cost |  |  | 14.1 us-gaap_DefinedBenefitPlanInterestCost |  | 12.7 us-gaap_DefinedBenefitPlanInterestCost |  | 14.6 us-gaap_DefinedBenefitPlanInterestCost
Actuarial (gain)/loss |  |  | 37.4 us-gaap_DefinedBenefitPlanActuarialGainLoss |  | (24.1)us-gaap_DefinedBenefitPlanActuarialGainLoss |  |
Defined Benefit Plan, Transfers | 0 lpx_DefinedBenefitPlanTransfers | 0.3 lpx_DefinedBenefitPlanTransfers | 0 lpx_DefinedBenefitPlanTransfers |  | 0.3 lpx_DefinedBenefitPlanTransfers |  |
Curtailments/settlements |  |  | 9.4 us-gaap_DefinedBenefitPlanCurtailments |  | 0 us-gaap_DefinedBenefitPlanCurtailments |  |
Foreign exchange rate changes |  |  | (5.3)us-gaap_DefinedBenefitPlanForeignCurrencyExchangeRateChangesBenefitObligation |  | (3.6)us-gaap_DefinedBenefitPlanForeignCurrencyExchangeRateChangesBenefitObligation |  |
Benefits paid |  |  | (17.1)us-gaap_DefinedBenefitPlanBenefitsPaid |  | (18.6)us-gaap_DefinedBenefitPlanBenefitsPaid |  |
Benefit obligation, end of year balance |  |  | 364.1 us-gaap_DefinedBenefitPlanBenefitObligation |  | 322.1 us-gaap_DefinedBenefitPlanBenefitObligation |  | 352.0 us-gaap_DefinedBenefitPlanBenefitObligation
Change in Assets (Fair Value) [Roll Forward] |  |  |  |  |  |  |
Fair value of plan assets, beginning of year balance | 259.3 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets |  | 270.3 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets |  | 259.3 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets |  |
Actual return on plan assets |  |  | 10.2 us-gaap_DefinedBenefitPlanActualReturnOnPlanAssets |  | 28.3 us-gaap_DefinedBenefitPlanActualReturnOnPlanAssets |  |
Employer contribution |  |  | 9.6 us-gaap_DefinedBenefitPlanContributionsByEmployer |  | 4.2 us-gaap_DefinedBenefitPlanContributionsByEmployer |  |
Foreign exchange rate changes |  |  | (5.0)us-gaap_DefinedBenefitPlanForeignCurrencyExchangeRateChangesPlanAssets |  | (3.2)us-gaap_DefinedBenefitPlanForeignCurrencyExchangeRateChangesPlanAssets |  |
Benefits paid |  |  | (17.1)us-gaap_DefinedBenefitPlanBenefitsPaid |  | (18.6)us-gaap_DefinedBenefitPlanBenefitsPaid |  |
Fair value of plan assets, end of year balance |  |  | 268.0 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets |  | 270.3 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets |  | 259.3 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
Funded status |  |  | (96.1)us-gaap_DefinedBenefitPlanFundedStatusOfPlan |  | (51.8)us-gaap_DefinedBenefitPlanFundedStatusOfPlan |  |
Weighted average assumptions for obligations as of measurement date [Abstract] |  |  |  |  |  |  |
Discount rate |  |  | 3.82%us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationDiscountRate |  | 4.58%us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationDiscountRate |  |
Rate of compensation increase |  |  | 0.57%us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationRateOfCompensationIncrease |  | 0.63%us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationRateOfCompensationIncrease |  |
Amounts Recognized in Balance Sheet [Abstract] |  |  |  |  |  |  |
Noncurrent pension assets, included in “Other assets” |  |  | 0.6 us-gaap_DefinedBenefitPlanAssetsForPlanBenefitsNoncurrent |  | 0.6 us-gaap_DefinedBenefitPlanAssetsForPlanBenefitsNoncurrent |  |
Current pension liabilities, included in “Accounts payable and accrued liabilities” |  |  | (2.7)us-gaap_PensionAndOtherPostretirementDefinedBenefitPlansCurrentLiabilities |  | (0.2)us-gaap_PensionAndOtherPostretirementDefinedBenefitPlansCurrentLiabilities |  |
Noncurrent pension liabilities, included in “Other long-term liabilities” |  |  | (93.8)us-gaap_PensionAndOtherPostretirementDefinedBenefitPlansLiabilitiesNoncurrent |  | (52.2)us-gaap_PensionAndOtherPostretirementDefinedBenefitPlansLiabilitiesNoncurrent |  |
Total |  |  | (95.9)us-gaap_DefinedBenefitPlanAmountsRecognizedInBalanceSheet |  | (51.8)us-gaap_DefinedBenefitPlanAmountsRecognizedInBalanceSheet |  |
Amounts recognized in other comprehensive income—pre-tax |  |  |  |  |  |  |
Net actuarial loss |  |  | 149.6 us-gaap_DefinedBenefitPlanAccumulatedOtherComprehensiveIncomeNetGainsLossesBeforeTax |  | 112.1 us-gaap_DefinedBenefitPlanAccumulatedOtherComprehensiveIncomeNetGainsLossesBeforeTax |  |
Prior service cost |  |  | 9.5 us-gaap_DefinedBenefitPlanAccumulatedOtherComprehensiveIncomeNetPriorServiceCostCreditBeforeTax |  | 0.1 us-gaap_DefinedBenefitPlanAccumulatedOtherComprehensiveIncomeNetPriorServiceCostCreditBeforeTax |  |
Total |  |  | 159.1 us-gaap_DefinedBenefitPlanAccumulatedOtherComprehensiveIncomeBeforeTax |  | 112.2 us-gaap_DefinedBenefitPlanAccumulatedOtherComprehensiveIncomeBeforeTax |  |
Plans with Accumulated Benefit Obligations in Excess of Plan Assets [Abstract] |  |  |  |  |  |  |
Accumulated benefit obligations |  |  | 348.0 us-gaap_DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateAccumulatedBenefitObligation |  | 304.7 us-gaap_DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateAccumulatedBenefitObligation |  |
Fair value of plan assets |  |  | 217.9 us-gaap_DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateFairValueOfPlanAssets |  | 256.7 us-gaap_DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateFairValueOfPlanAssets |  |
Plans with Projected Benefit Obligations in Excess of Plan Assets [Abstract] |  |  |  |  |  |  |
Projected benefit obligations |  |  | 350.7 us-gaap_DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsAggregateBenefitObligation |  | 309.0 us-gaap_DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsAggregateBenefitObligation |  |
Fair value of plan assets |  |  | 217.9 us-gaap_DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsAggregateFairValueOfPlanAssets |  | 256.7 us-gaap_DefinedBenefitPlanPlansWithBenefitObligationsInExcessOfPlanAssetsAggregateFairValueOfPlanAssets |  |
Amounts that Will be Amortized from Accumulated Other Comprehensive Income (Loss) in Next Fiscal Year [Abstract] |  |  |  |  |  |  |
Net actuarial loss |  |  | 7.1 us-gaap_DefinedBenefitPlanFutureAmortizationOfGainLoss |  |  |  |
Prior service cost |  |  | 0.5 us-gaap_DefinedBenefitPlanFutureAmortizationOfPriorServiceCostCredit |  |  |  |
Total |  |  | 7.6 us-gaap_DefinedBenefitPlanAmountToBeAmortizedFromAccumulatedOtherComprehensiveIncomeLossNextFiscalYear |  |  |  |
Supplemental employee retirement plans, defined benefit |  |  |  |  |  |  |
Change in Benefit Obligation [Roll Forward] |  |  |  |  |  |  |
Benefits paid |  |  |  |  |  |  | (10.4)us-gaap_DefinedBenefitPlanBenefitsPaid / us-gaap_StatementScenarioAxis = us-gaap_SupplementalEmployeeRetirementPlanDefinedBenefitMember
Change in Assets (Fair Value) [Roll Forward] |  |  |  |  |  |  |
Benefits paid |  |  |  |  |  |  | (10.4)us-gaap_DefinedBenefitPlanBenefitsPaid / us-gaap_StatementScenarioAxis = us-gaap_SupplementalEmployeeRetirementPlanDefinedBenefitMember
Equity Securities |  |  |  |  |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |  |  |  |  |
Defined Benefit Plan, Target Plan Asset Allocations |  |  | 47.00%us-gaap_DefinedBenefitPlanTargetPlanAssetAllocations / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_EquitySecuritiesMember |  |  |  |
Defined Benefit Plan, Actual Plan Asset Allocation |  |  | 45.70%lpx_DefinedBenefitPlanActualPlanAssetAllocation / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_EquitySecuritiesMember |  | 46.40%lpx_DefinedBenefitPlanActualPlanAssetAllocation / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_EquitySecuritiesMember |  |
Multi-strategy Funds |  |  |  |  |  |  |
Change in Assets (Fair Value) [Roll Forward] |  |  |  |  |  |  |
Fair value of plan assets, end of year balance |  |  | 26.1 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_HedgeFundsMultistrategyMember | [1] | 25.2 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_HedgeFundsMultistrategyMember | [1] |
Domestic stock funds |  |  |  |  |  |  |
Change in Assets (Fair Value) [Roll Forward] |  |  |  |  |  |  |
Fair value of plan assets, end of year balance |  |  | 84.5 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = lpx_EquityFundsDomesticStockFundsMember | [2] | 83.0 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = lpx_EquityFundsDomesticStockFundsMember | [2] |
International stock funds |  |  |  |  |  |  |
Change in Assets (Fair Value) [Roll Forward] |  |  |  |  |  |  |
Fair value of plan assets, end of year balance |  |  | 37.9 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = lpx_EquityFundsInternationalStockFundsMember | [2] | 42.4 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = lpx_EquityFundsInternationalStockFundsMember | [2] |
Domestic bond funds |  |  |  |  |  |  |
Change in Assets (Fair Value) [Roll Forward] |  |  |  |  |  |  |
Fair value of plan assets, end of year balance |  |  | 62.5 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = lpx_FixedIncomeFundsDomesticEquitiesMember | [3] | 54.4 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = lpx_FixedIncomeFundsDomesticEquitiesMember | [2] |
International bond funds |  |  |  |  |  |  |
Change in Assets (Fair Value) [Roll Forward] |  |  |  |  |  |  |
Fair value of plan assets, end of year balance |  |  | 40.9 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = lpx_FixedIncomeFundsInternationalBondFundMemberMember | [3] | 34.2 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = lpx_FixedIncomeFundsInternationalBondFundMemberMember | [3] |
Diversified real asset funds |  |  |  |  |  |  |
Change in Assets (Fair Value) [Roll Forward] |  |  |  |  |  |  |
Fair value of plan assets, end of year balance |  |  | 13.9 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = lpx_FixedIncomeFundsDiversifiedRealAssetsMember | [3] | 11.1 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = lpx_FixedIncomeFundsDiversifiedRealAssetsMember | [3] |
Real Estate |  |  |  |  |  |  |
Change in Assets (Fair Value) [Roll Forward] |  |  |  |  |  |  |
Fair value of plan assets, end of year balance |  |  | 0 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_RealEstateFundsMember | [4] | 16.5 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_RealEstateFundsMember | [4] |
Cash and Cash Equivalents |  |  |  |  |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |  |  |  |  |
Defined Benefit Plan, Target Plan Asset Allocations |  |  | 18.00%us-gaap_DefinedBenefitPlanTargetPlanAssetAllocations / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_CashAndCashEquivalentsMember |  |  |  |
Defined Benefit Plan, Actual Plan Asset Allocation |  |  | 10.50%lpx_DefinedBenefitPlanActualPlanAssetAllocation / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_CashAndCashEquivalentsMember |  | 10.60%lpx_DefinedBenefitPlanActualPlanAssetAllocation / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_CashAndCashEquivalentsMember |  |
Change in Assets (Fair Value) [Roll Forward] |  |  |  |  |  |  |
Fair value of plan assets, beginning of year balance |  |  | 3.5 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_CashAndCashEquivalentsMember |  |  |  |
Fair value of plan assets, end of year balance |  |  | 2.2 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_CashAndCashEquivalentsMember |  | 3.5 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_CashAndCashEquivalentsMember |  |
Debt Securities |  |  |  |  |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |  |  |  |  |
Defined Benefit Plan, Target Plan Asset Allocations |  |  | 27.00%us-gaap_DefinedBenefitPlanTargetPlanAssetAllocations / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_DebtSecuritiesMember |  |  |  |
Defined Benefit Plan, Actual Plan Asset Allocation |  |  | 43.80%lpx_DefinedBenefitPlanActualPlanAssetAllocation / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_DebtSecuritiesMember |  | 36.80%lpx_DefinedBenefitPlanActualPlanAssetAllocation / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_DebtSecuritiesMember |  |
Real Estate |  |  |  |  |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |  |  |  |  |
Defined Benefit Plan, Target Plan Asset Allocations |  |  | 8.00%us-gaap_DefinedBenefitPlanTargetPlanAssetAllocations / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_RealEstateMember |  |  |  |
Defined Benefit Plan, Actual Plan Asset Allocation |  |  | 0.00%lpx_DefinedBenefitPlanActualPlanAssetAllocation / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_RealEstateMember |  | 6.20%lpx_DefinedBenefitPlanActualPlanAssetAllocation / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_RealEstateMember |  |
Significant Unobservable Inputs (Level 3) |  |  |  |  |  |  |
Change in Assets (Fair Value) [Roll Forward] |  |  |  |  |  |  |
Fair value of plan assets, end of year balance |  |  | 26.1 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel3Member |  | 41.7 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel3Member |  | 64.7 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel3Member
Significant Unobservable Inputs (Level 3) | Multi-strategy Funds |  |  |  |  |  |  |
Change in Assets (Fair Value) [Roll Forward] |  |  |  |  |  |  |
Fair value of plan assets, end of year balance |  |  | 26.1 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_HedgeFundsMultistrategyMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel3Member | [1] | 25.2 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_HedgeFundsMultistrategyMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel3Member | [1] | 49.5 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_HedgeFundsMultistrategyMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel3Member
Significant Unobservable Inputs (Level 3) | Domestic stock funds |  |  |  |  |  |  |
Change in Assets (Fair Value) [Roll Forward] |  |  |  |  |  |  |
Fair value of plan assets, end of year balance |  |  | 0 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = lpx_EquityFundsDomesticStockFundsMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel3Member | [2] | 0 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = lpx_EquityFundsDomesticStockFundsMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel3Member | [2] |
Significant Unobservable Inputs (Level 3) | International stock funds |  |  |  |  |  |  |
Change in Assets (Fair Value) [Roll Forward] |  |  |  |  |  |  |
Fair value of plan assets, end of year balance |  |  | 0 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = lpx_EquityFundsInternationalStockFundsMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel3Member | [2] | 0 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = lpx_EquityFundsInternationalStockFundsMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel3Member | [2] |
Significant Unobservable Inputs (Level 3) | Domestic bond funds |  |  |  |  |  |  |
Change in Assets (Fair Value) [Roll Forward] |  |  |  |  |  |  |
Fair value of plan assets, end of year balance |  |  | 0 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = lpx_FixedIncomeFundsDomesticEquitiesMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel3Member | [2] | 0 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = lpx_FixedIncomeFundsDomesticEquitiesMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel3Member | [2] |
Significant Unobservable Inputs (Level 3) | International bond funds |  |  |  |  |  |  |
Change in Assets (Fair Value) [Roll Forward] |  |  |  |  |  |  |
Fair value of plan assets, end of year balance |  |  | 0 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = lpx_FixedIncomeFundsInternationalBondFundMemberMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel3Member | [2] | 0 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = lpx_FixedIncomeFundsInternationalBondFundMemberMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel3Member | [2] |
Significant Unobservable Inputs (Level 3) | Diversified real asset funds |  |  |  |  |  |  |
Change in Assets (Fair Value) [Roll Forward] |  |  |  |  |  |  |
Fair value of plan assets, end of year balance |  |  | 0 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = lpx_FixedIncomeFundsDiversifiedRealAssetsMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel3Member | [3] | 0 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = lpx_FixedIncomeFundsDiversifiedRealAssetsMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel3Member | [3] |
Significant Unobservable Inputs (Level 3) | Real Estate |  |  |  |  |  |  |
Change in Assets (Fair Value) [Roll Forward] |  |  |  |  |  |  |
Fair value of plan assets, end of year balance |  |  | 0 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_RealEstateFundsMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel3Member | [4] | 16.5 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_RealEstateFundsMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel3Member | [4] | 15.2 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_RealEstateFundsMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel3Member
Significant Unobservable Inputs (Level 3) | Cash and Cash Equivalents |  |  |  |  |  |  |
Change in Assets (Fair Value) [Roll Forward] |  |  |  |  |  |  |
Fair value of plan assets, end of year balance |  |  | 0 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_CashAndCashEquivalentsMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel3Member |  | 0 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_CashAndCashEquivalentsMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel3Member |  |
Fair Value, Inputs, Level 1 [Member] |  |  |  |  |  |  |
Change in Assets (Fair Value) [Roll Forward] |  |  |  |  |  |  |
Fair value of plan assets, end of year balance |  |  | 160.6 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel1Member |  | 148.7 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel1Member |  |
Fair Value, Inputs, Level 1 [Member] | Multi-strategy Funds |  |  |  |  |  |  |
Change in Assets (Fair Value) [Roll Forward] |  |  |  |  |  |  |
Fair value of plan assets, end of year balance |  |  | 0 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_HedgeFundsMultistrategyMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel1Member | [1] | 0 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_HedgeFundsMultistrategyMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel1Member | [1] |
Fair Value, Inputs, Level 1 [Member] | Domestic stock funds |  |  |  |  |  |  |
Change in Assets (Fair Value) [Roll Forward] |  |  |  |  |  |  |
Fair value of plan assets, end of year balance |  |  | 71.4 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = lpx_EquityFundsDomesticStockFundsMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel1Member | [2] | 68.8 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = lpx_EquityFundsDomesticStockFundsMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel1Member | [2] |
Fair Value, Inputs, Level 1 [Member] | International stock funds |  |  |  |  |  |  |
Change in Assets (Fair Value) [Roll Forward] |  |  |  |  |  |  |
Fair value of plan assets, end of year balance |  |  | 12.8 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = lpx_EquityFundsInternationalStockFundsMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel1Member | [2] | 14.4 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = lpx_EquityFundsInternationalStockFundsMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel1Member | [2] |
Fair Value, Inputs, Level 1 [Member] | Domestic bond funds |  |  |  |  |  |  |
Change in Assets (Fair Value) [Roll Forward] |  |  |  |  |  |  |
Fair value of plan assets, end of year balance |  |  | 62.5 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = lpx_FixedIncomeFundsDomesticEquitiesMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel1Member | [2] | 54.4 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = lpx_FixedIncomeFundsDomesticEquitiesMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel1Member | [2] |
Fair Value, Inputs, Level 1 [Member] | International bond funds |  |  |  |  |  |  |
Change in Assets (Fair Value) [Roll Forward] |  |  |  |  |  |  |
Fair value of plan assets, end of year balance |  |  | 0 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = lpx_FixedIncomeFundsInternationalBondFundMemberMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel1Member | [2] | 0 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = lpx_FixedIncomeFundsInternationalBondFundMemberMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel1Member | [2] |
Fair Value, Inputs, Level 1 [Member] | Diversified real asset funds |  |  |  |  |  |  |
Change in Assets (Fair Value) [Roll Forward] |  |  |  |  |  |  |
Fair value of plan assets, end of year balance |  |  | 13.9 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = lpx_FixedIncomeFundsDiversifiedRealAssetsMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel1Member | [3] | 11.1 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = lpx_FixedIncomeFundsDiversifiedRealAssetsMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel1Member | [3] |
Fair Value, Inputs, Level 1 [Member] | Real Estate |  |  |  |  |  |  |
Change in Assets (Fair Value) [Roll Forward] |  |  |  |  |  |  |
Fair value of plan assets, end of year balance |  |  | 0 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_RealEstateFundsMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel1Member | [4] | 0 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_RealEstateFundsMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel1Member | [4] |
Fair Value, Inputs, Level 1 [Member] | Cash and Cash Equivalents |  |  |  |  |  |  |
Change in Assets (Fair Value) [Roll Forward] |  |  |  |  |  |  |
Fair value of plan assets, end of year balance |  |  | 0 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_CashAndCashEquivalentsMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel1Member |  | 0 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_CashAndCashEquivalentsMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel1Member |  |
Fair Value, Inputs, Level 2 |  |  |  |  |  |  |
Change in Assets (Fair Value) [Roll Forward] |  |  |  |  |  |  |
Fair value of plan assets, end of year balance |  |  | 81.3 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel2Member |  | 79.9 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel2Member |  |
Fair Value, Inputs, Level 2 | Multi-strategy Funds |  |  |  |  |  |  |
Change in Assets (Fair Value) [Roll Forward] |  |  |  |  |  |  |
Fair value of plan assets, end of year balance |  |  | 0 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_HedgeFundsMultistrategyMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel2Member | [1] | 0 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_HedgeFundsMultistrategyMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel2Member | [1] |
Fair Value, Inputs, Level 2 | Domestic stock funds |  |  |  |  |  |  |
Change in Assets (Fair Value) [Roll Forward] |  |  |  |  |  |  |
Fair value of plan assets, end of year balance |  |  | 13.1 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = lpx_EquityFundsDomesticStockFundsMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel2Member | [2] | 14.2 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = lpx_EquityFundsDomesticStockFundsMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel2Member | [2] |
Fair Value, Inputs, Level 2 | International stock funds |  |  |  |  |  |  |
Change in Assets (Fair Value) [Roll Forward] |  |  |  |  |  |  |
Fair value of plan assets, end of year balance |  |  | 25.1 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = lpx_EquityFundsInternationalStockFundsMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel2Member | [2] | 28.0 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = lpx_EquityFundsInternationalStockFundsMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel2Member | [2] |
Fair Value, Inputs, Level 2 | Domestic bond funds |  |  |  |  |  |  |
Change in Assets (Fair Value) [Roll Forward] |  |  |  |  |  |  |
Fair value of plan assets, end of year balance |  |  | 0 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = lpx_FixedIncomeFundsDomesticEquitiesMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel2Member | [2] | 0 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = lpx_FixedIncomeFundsDomesticEquitiesMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel2Member | [2] |
Fair Value, Inputs, Level 2 | International bond funds |  |  |  |  |  |  |
Change in Assets (Fair Value) [Roll Forward] |  |  |  |  |  |  |
Fair value of plan assets, end of year balance |  |  | 40.9 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = lpx_FixedIncomeFundsInternationalBondFundMemberMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel2Member | [2] | 34.2 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = lpx_FixedIncomeFundsInternationalBondFundMemberMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel2Member | [2] |
Fair Value, Inputs, Level 2 | Diversified real asset funds |  |  |  |  |  |  |
Change in Assets (Fair Value) [Roll Forward] |  |  |  |  |  |  |
Fair value of plan assets, end of year balance |  |  | 0 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = lpx_FixedIncomeFundsDiversifiedRealAssetsMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel2Member | [3] | 0 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = lpx_FixedIncomeFundsDiversifiedRealAssetsMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel2Member | [3] |
Fair Value, Inputs, Level 2 | Real Estate |  |  |  |  |  |  |
Change in Assets (Fair Value) [Roll Forward] |  |  |  |  |  |  |
Fair value of plan assets, end of year balance |  |  | 0 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_RealEstateFundsMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel2Member | [4] | 0 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_RealEstateFundsMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel2Member | [4] |
Fair Value, Inputs, Level 2 | Cash and Cash Equivalents |  |  |  |  |  |  |
Change in Assets (Fair Value) [Roll Forward] |  |  |  |  |  |  |
Fair value of plan assets, end of year balance |  |  | $ 2.2 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_CashAndCashEquivalentsMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel2Member |  | $ 3.5 us-gaap_DefinedBenefitPlanFairValueOfPlanAssets / us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis = us-gaap_CashAndCashEquivalentsMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel2Member |  |
[1] | The multi-strategy funds invest in various hedge funds that employ a fund of funds strategy.
[2] | Equity investments include investments in funds that are primarily invested in large capitalization U.S. and international equity securities and a mutual fund.
[3] | Fixed income investments include investments in funds that are primarily invested in a diversified portfolio of investment grade U.S. and international debt securities.
[4] | Real estate investments are primarily invested in U.S. commercial real estate.

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- Definition The increase in the fair value of plan assets from contributions made by the employer. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (b)(3) -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920 + Details
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- Definition The amount of decrease that is related to an event that significantly reduces the expected years of future service of present employees or eliminates for a significant number of employees the accrual of defined benefits for some or all of their future services. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a)(10) -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Plan Curtailment -URI http://asc.fasb.org/extlink&oid=6520938 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 30 -Section 15 -Paragraph 6 -Subparagraph (a)(2) -URI http://asc.fasb.org/extlink&oid=7577095&loc=d3e8001-114927 + Details
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- Definition Assets, usually stocks, bonds, and other investments, that have been segregated and restricted (usually in a trust) to provide benefits, at their fair value as of the measurement date. Plan assets include amounts contributed by the employer (and by employees for a contributory plan) and amounts earned from investing the contributions, less benefits paid. If a plan has liabilities other than for benefits, those non-benefit obligations may be considered as reductions of plan assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 30 -Section 35 -Paragraph 50 -URI http://asc.fasb.org/extlink&oid=29635418&loc=d3e12355-114930 + Details
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- Definition Amount of gain (loss) from foreign currency exchange rate changes for benefit obligation for plans of a foreign operation whose functional currency is not the reporting currency. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a)(5) -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920 + Details
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- Definition The amount of increase or decrease in plan assets attributed to foreign currency changes. The effects of foreign currency exchange rate changes that are to be disclosed are those applicable to plans of a foreign operation whose functional currency is not the reporting currency. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920 + Details
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- Definition The funded status is measured as the difference between the fair value of plan assets and the benefit obligation. Will normally be the same as the net Defined Benefit Plan, Amounts Recognized in Balance Sheet, Total. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=21915240&loc=d3e1703-114919 + Details
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- Definition The increase in a defined benefit pension plan's projected benefit obligation or a defined benefit postretirement plan's accumulated postretirement benefit obligation due to the passage of time. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (h)(2) -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a)(2) -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920 + Details
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