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Discontinued Operations | 9 Months Ended
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Sep. 30, 2016
Discontinued Operations and Disposal Groups [Abstract] |
Discontinued Operations | Discontinued Operations FMC Alkali: On April 1, 2015, we completed the previously disclosed sale of our FMC Alkali Chemicals division ("ACD") for $1,649.8 million to a wholly owned subsidiary of Tronox Limited ("Tronox"). The sale resulted in approximately $1,198.5 million in after-tax cash proceeds. The sale resulted in a pre-tax gain of $1,080.2 million ($702.1 million net of tax) in the second quarter of 2015. The results of our discontinued FMC ACD operations are summarized below:
(in Millions) | Three Months Ended September 30 |  | Nine Months Ended September 30
2016 |  | 2015 |  | 2016 |  | 2015
Revenue | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 194.0 |
Costs of sales and services | — |  |  | — |  |  | — |  |  | 149.2 |
Income (loss) from discontinued operations before income taxes (1) | — |  |  | 7.7 |  |  | — |  |  | 1,096.4 |
Provision for income taxes | — |  |  | 6.0 |  |  | — |  |  | 378.4 |
Total discontinued operations of FMC ACD, net of income taxes | $ | — |  |  | $ | 1.7 |  |  | $ | — |  |  | $ | 718.0 |
Less: discontinued operations of FMC ACD attributable to noncontrolling interests | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Discontinued operations of FMC ACD, net of income taxes, attributable to FMC Stockholders | $ | — |  |  | $ | 1.7 |  |  | $ | — |  |  | $ | 718.0 |
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(1) | For the nine months ended September 30, 2015, amounts include $2.2 million of allocated interest expense, $15.0 million of divestiture related charges and $5.3 million of a pension curtailment charge. Interest was allocated in accordance with relevant discontinued operations accounting guidance.
In addition to our discontinued FMC Alkali Chemicals division, our other discontinued operations include adjustments to retained liabilities. The primary liabilities retained include environmental liabilities, other postretirement benefit liabilities, self-insurance, long-term obligations related to legal proceedings and historical restructuring activities. Our discontinued operations comprised the following:
(in Millions) | Three Months Ended September 30 |  | Nine Months Ended September 30
2016 |  | 2015 |  | 2016 |  | 2015
Adjustment for workers’ compensation, product liability, other postretirement benefits and other, net of income tax benefit (expense) of ($1.0) and ($0.8) for the three and nine months ended September 30, 2016 and ($0.8) and ($1.1) for the three and nine months ended September 30, 2015, respectively | $ | 3.4 |  |  | $ | (1.5 | ) |  | $ | 3.3 |  |  | $ | (1.6 | )
Provision for environmental liabilities, net of recoveries, net of income tax benefit of $1.8 and $4.2 for the three and nine months ended September 30, 2016 and $1.7 and $6.3 for the three and nine months ended September 30, 2015, respectively(1) | (3.4 | ) |  | (2.9 | ) |  | (8.3 | ) |  | (10.9 | )
Provision for legal reserves and expenses, net of recoveries, net of income tax benefit (expense) of $1.7 and $5.7 for the three and nine months ended September 30, 2016 and $1.5 and $3.9 for the three and nine months ended September 30, 2015, respectively | (3.0 | ) |  | (2.3 | ) |  | (9.9 | ) |  | (6.7 | )
Discontinued operations of FMC Alkali Chemicals, net of income tax benefit (expense) of zero and zero for the three and nine months ended September 30, 2016 and ($6.0) and ($378.4) for the three and nine months ended September 30, 2015, respectively | — |  |  | 1.7 |  |  | — |  |  | 718.0 |
Discontinued operations, net of income taxes | $ | (3.0 | ) |  | $ | (5.0 | ) |  | $ | (14.9 | ) |  | $ | 698.8 |
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(1) | See a roll forward of our environmental reserves, as well as, discussion on significant environmental issues that occurred during the 2016 in Note 11.

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- Definition The entire disclosure related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=65878427&loc=SL51721533-107759 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 4B -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721665-107760 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 5C -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721675-107760 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 3A -URI http://asc.fasb.org/extlink&oid=64862545&loc=SL51724579-110230 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 4A -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721663-107760 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=64862545&loc=d3e2941-110230 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=64827811&loc=d3e1361-107760 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 5B -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721673-107760 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 3A -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721659-107760 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 5A -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721671-107760 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 5D -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721677-107760 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=64827811&loc=d3e1474-107760 Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721683-107760 + Details
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