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Accumulated Other Comprehensive Income (Loss)
 9 Months Ended
Sep. 30, 2014
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]  
Accumulated Other Comprehensive Income (Loss)
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

The sole component of accumulated other comprehensive income (loss) ("AOCI") is pension and postretirement health and life benefit plans. Amortization of actuarial (gains) losses, net and the amortization of prior service costs (credit) are items reclassified from AOCI and included in the computation of net benefit costs as detailed in Note 14.

In the nine months ended September 30, 2013, the pension liability (unfunded status) and AOCI declined $138.3 million as a result of the freeze of the defined benefit pension plans in 2013.

As of September 30, 2014, the Predecessor Company’s accumulated deficit and accumulated other comprehensive loss are eliminated in conjunction with the adoption of fresh start accounting.