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Stock-Based Compensation
 9 Months Ended
Sep. 30, 2014
Share-based Compensation [Abstract]  
Stock-Based Compensation
STOCK-BASED COMPENSATION
 
Predecessor
 
Three Months Ended 
 September 30,
 
Nine Months Ended 
 September 30,
 
2014
 
2013
 
2014
 
2013
 
(millions)
Total stock-based compensation costs:
 
 
 
 
 
 
 
Restricted stock and restricted stock units
$
0.1

 
$
0.3

 
$
0.6

 
$
1.6

Stock options, performance awards and other
—

 
—

 
—

 
0.1

Expense included in selling, general and administrative and advanced technology costs
$
0.1

 
$
0.3

 
$
0.6

 
$
1.7

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 and nine months ended September 30, 2014. As of September 30, 2014, all compensation cost had been recognized related to restricted shares and restricted stock units granted in prior years.

2014 Equity Incentive Plan

On the Effective Date, the Company adopted the 2014 Equity Incentive Plan which authorizes the issuance of up to 1,000,000 shares of Class A Common Stock to the Company’s employees, officers, directors and other individuals providing services to the Company or its affiliates pursuant to options, stock appreciation rights, restricted stock units, restricted stock, performance awards, dividend equivalent rights and other stock based awards, as well as cash based awards. There were no options or other stock-based awards issued as of September 30, 2014 under this plan.