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Recently Issued and Adopted Accounting Pronouncements and Regulatory Items
 3 Months Ended
Mar. 31, 2014
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]  
Recently Issued and Adopted Accounting Pronoucements and Regulatory Items
Recently Issued and Adopted Accounting Pronouncements and Regulatory Items
New accounting guidance and regulatory items

In April 2014, the Financial Accounting Standards Board ("FASB") issued its updated guidance on the financial reporting of discontinued operations. This new standard changes the criteria for reporting discontinued operations while enhancing disclosures in this area. Under the new guidance, only disposals representing a strategic shift in operations should be presented as discontinued operations. Additionally, expanded disclosures about discontinued operations will be required to provide financial statement users with more information about the assets, liabilities, income, and expenses of discontinued operations. This guidance impacts disclosures within an entity's financial statements and notes to the financial statements. We are required to prospectively adopt this guidance in the first quarter of 2015. The updated guidance will not impact existing conclusions with respect to discontinued operations classification.