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Income Taxes Income Taxes (Tables)

12 Months Ended

Dec. 31, 2016

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

The provision (benefit) for income taxes from continuing operations is as follows (in millions):

	Year Ended December 31,
	2016				2015
Current:
Federal	$	—			$	—
State and local	(0.6		)		(0.3		)
Foreign	—				—
	(0.6		)		(0.3		)
Deferred:
Federal	—				—
State and local	—				—
Foreign	—				—
	—				—
	$	(0.6	)		$	(0.3	)

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

Future tax consequences of temporary differences between the carrying amounts for financial reporting purposes and the Company’s estimate of the tax bases of its assets and liabilities result in deferred tax assets and liabilities, as follows (in millions):

	December 31,
	2016				2015
Deferred tax assets:
Employee benefits costs	$	139.3			$	140.8
Inventory	—				3.1
Property, plant and equipment	318.8				437.1
Net operating loss and credit carryforwards	254.9				114.3
Accrued expenses	14.9				9.1
Other	12.6				11.9
	740.5				716.3
Valuation allowance	(702.2		)		(676.4		)
Deferred tax assets, net of valuation allowance	$	38.3			$	39.9
Deferred tax liabilities:
Inventory	$	2.6			$	—
Intangible assets	33.0				37.3
Prepaid expenses	2.7				2.6
Deferred tax liabilities	$	38.3			$	39.9
	$	—			$	—

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

A reconciliation of income taxes calculated based on the federal statutory income tax rate of 35% and the effective tax rate follows:

	Year Ended December 31,
	2016			2015
Federal statutory tax rate	35	%		35	%
Gain on early extinguishment of debt	6			—
Excess reorganization value	—			(26	)
Interest expense	(3	)		(1	)
Valuation allowance against deferred tax assets	(36	)		(9	)
State rate changes and tax attributes	(1	)		1
	1	%		—	%

Summary of Income Tax Contingencies [Table Text Block]

A reconciliation of the beginning and ending amount of unrecognized tax benefits follows (in millions):

	Year Ended December 31,
	2016				2015
Balance at beginning of the period	$	1.0			$	1.3
Additions to tax positions of current period	—				—
Reductions to tax positions of prior years	(0.6		)		(0.3		)
Balance at end of the period	$	0.4			$	1.0

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32639-109319

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32537-109319

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32687-109319

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Tabular disclosure for tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities and other income tax contingencies. Includes, but is not limited to, interest and penalties, reconciliation of unrecognized tax benefits, unrecognized tax benefits that would affect the effective tax rate, tax years that remain subject to examination by tax jurisdictions, and information about positions for which it is reasonably possible that amounts unrecognized will significantly change within 12 months.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 15A
-URI http://asc.fasb.org/extlink&oid=65882285&loc=SL6600010-109319

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 15
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32718-109319

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-Paragraph 19
-URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32840-109319

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