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Reorganization Items, Net (Notes)
 9 Months Ended
Sep. 30, 2014
Reorganizations Items, Net [Abstract]  
Reorganization Items, Net [Text Block]
REORGANIZATION ITEMS, NET

The following is a summary of charges (credits) related to the Company's bankruptcy filing and reorganization (in millions).
 
Predecessor
 
Three Months Ended 
 September 30, 2014
 
Nine Months Ended 
 September 30, 2014
Professional fees
$
10.4

 
$
22.3

Expense of deferred financing costs on convertible senior notes
—

 
1.2

Effects of Plan:
 
 
 
Gain on cancellation of convertible senior notes, net
(284.7
)
 
(284.7
)
Gain on cancellation of convertible preferred stock, net
(64.1
)
 
(64.1
)
Expense of unamortized restricted stock
0.4

 
0.4

Gain related to the freeze of SERP benefits
(2.2
)
 
(2.2
)
Fresh Start Adjustments:
 
 
 
Revaluation of deferred revenue, net of deferred costs
(20.1
)
 
(20.1
)
Revaluation of inventory
(35.4
)
 
(35.4
)
Valuation of intangible assets
(260.7
)
 
(260.7
)
Remeasurement of pension and postretirement benefit obligations
94.7

 
94.7

Elimination of Predecessor Company accumulated other comprehensive loss related to pension and postretirement benefit obligations
121.7

 
121.7

Reorganization items, net
$
(440.0
)
 
$
(426.9
)


Refer to Note 3, "Fresh Start Accounting" for additional information regarding effects of the Plan and fresh start accounting adjustments.

Cash payments for reorganization items totaled $6.6 million and $15.6 million for the three and nine months ended September 30, 2014, respectively.