Stock-Based Compensation

3 Months Ended

Mar. 31, 2014

STOCK-BASED COMPENSATION



	Three Months Ended March 31,
	2014		2013
	(millions)
Total stock-based compensation costs:
Restricted stock and restricted stock units	$	0.4	$	0.9
Stock options, performance awards and other	—		0.1
Expense included in selling, general and administrative and advanced technology costs	$	0.4	$	1.0
Total recognized tax benefit	$	—	$	—

The total recognized tax benefit is reported at the federal statutory rate net of the tax valuation allowance.

Stock-based compensation cost is measured at the grant date, based on the fair value of the award, and is recognized over the requisite service period, which is either immediate recognition if the employee is eligible to retire, or on a straight-line basis until the earlier of either the date of retirement eligibility or the end of the vesting period. There was no stock-based compensation granted in the three months ended March 31, 2014. As of March 31, 2014, there was $0.5 million of unrecognized compensation cost, adjusted for estimated forfeitures, related to non-vested restricted shares and restricted stock units granted in prior years. That cost is expected to be recognized over a weighted-average period of 1.0 year.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

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