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Liabilities for Dispositions and Discontinued Operations (Notes) | 12 Months Ended
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Dec. 31, 2011
Liabilities of Disposal Group, Including Discontinued Operation [Abstract] |
Liabilities for Dispositions and Discontinued Operations [Text Block] |
15. | LIABILITIES FOR DISPOSITIONS AND DISCONTINUED OPERATIONS
The Company’s dispositions and discontinued operations include its Port Angeles, Washington former dissolving pulp mill site, which was closed in 1997; Southern Wood Piedmont Company ("SWP"), which ceased operations in 1989 except for investigation and remediation activities; and other miscellaneous assets held for disposition. SWP owns or has liability for ten inactive former wood treating sites that are subject to the Resource Conservation and Recovery Act ("RCRA"), the Comprehensive Environmental Response, Compensation and Liability Act of 1980 and/or other similar federal or state statutes relating to the investigation and remediation of environmentally-impacted sites. An analysis of activity in the liabilities for dispositions and discontinued operations for the three years ended December 31, 2011 follows:
| 2011 |  | 2010 |  | 2009
Balance, January 1 | $ | 93,160 |  |  | $ | 98,591 |  |  | $ | 104,575 |
Expenditures charged to liabilities | (9,209 | ) |  | (8,632 | ) |  | (8,095 | )
Increase to liabilities | 6,873 |  |  | 3,201 |  |  | 2,111 |
Balance, December 31 | 90,824 |  |  | 93,160 |  |  | 98,591 |
Less: Current portion | (9,931 | ) |  | (11,500 | ) |  | (10,648 | )
Non-current portion | $ | 80,893 |  |  | $ | 81,660 |  |  | $ | 87,943 |
The Company discloses specific site liabilities where current estimates exceed 10 percent of the total liabilities for dispositions and discontinued operations at December 31, 2011. An analysis of the activity for the two years ended December 31, 2011 is as follows:
|  | Activity (in millions) as of December 31,
|  | 2009 |  |  |  | Increase (Reduction) to Liabilities |  | 2010 |  |  |  | Increase (Reduction) to Liabilities |  | 2011
Sites |  | Liability |  | Expenditures |  |  | Liability |  | Expenditures |  |  | Liability
Augusta, Georgia |  | $ | 15.1 |  |  | $ | (1.3 | ) |  | $ | 1.1 |  |  | $ | 14.9 |  |  | $ | (1.1 | ) |  | $ | 0.1 |  |  | $ | 13.9 |
Spartanburg, South Carolina |  | 14.9 |  |  | (0.8 | ) |  | 0.2 |  |  | 14.3 |  |  | (1.0 | ) |  | 1.4 |  |  | 14.7 |
East Point, Georgia |  | 14.7 |  |  | (1.1 | ) |  | (1.3 | ) |  | 12.3 |  |  | (1.3 | ) |  | — |  |  | 11.0 |
Baldwin, Florida |  | 8.4 |  |  | (0.8 | ) |  | 2.4 |  |  | 10.0 |  |  | (0.8 | ) |  | 0.5 |  |  | 9.7 |
Other SWP sites |  | 35.4 |  |  | (2.0 | ) |  | (1.6 | ) |  | 31.8 |  |  | (2.2 | ) |  | (3.3 | ) |  | 26.3 |
Total SWP |  | 88.5 |  |  | (6.0 | ) |  | 0.8 |  |  | 83.3 |  |  | (6.4 | ) |  | (1.3 | ) |  | 75.6 |
Port Angeles, Washington |  | 4.4 |  |  | (2.0 | ) |  | 2.0 |  |  | 4.4 |  |  | (2.2 | ) |  | 7.1 |  |  | 9.3 |
All other sites |  | 5.7 |  |  | (0.6 | ) |  | 0.4 |  |  | 5.5 |  |  | (0.6 | ) |  | 1.0 |  |  | 5.9 |
TOTAL |  | $ | 98.6 |  |  | $ | (8.6 | ) |  | $ | 3.2 |  |  | $ | 93.2 |  |  | $ | (9.2 | ) |  | $ | 6.8 |  |  | $ | 90.8 |
A brief description of each of these sites is as follows: Augusta, Georgia — SWP operated a wood treatment plant at this site from 1928 to 1988. The majority of visually contaminated surface soils have been removed, and remediation activities currently consist of a groundwater recovery system. The site operates under a 10-year hazardous waste permit issued pursuant to RCRA, which expires in 2014. Current cost estimates could change if recovery or discharge volumes increase or decrease significantly, or if changes to current remediation activities are required in the future. Total spending-to-date as of December 31, 2011 was $66.5 million. The Company’s recorded liabilities cover its obligations for estimated remaining remedial and monitoring activities through 2031. Spartanburg, South Carolina — SWP operated a wood treatment plant at this site from 1925 to 1989. Remediation activities include: (1) a recovery system and biological wastewater treatment plant, (2) an ozone-sparging system treating soil and groundwater and (3) an ion-exchange resin system treating groundwater. The cost estimate includes potential remediation of identified off-site areas which appear to have been impacted from a portion of the former operating plant. SWP is currently negotiating a consent decree with the South Carolina Department of Health and Environmental Control which will govern future investigatory and assessment activities at the site. Additional remedial actions may be required in the future. Therefore, current cost estimates could change. Total spending-to-date as of December 31, 2011 was $37.9 million. The Company’s recorded liabilities cover its obligations for estimated remaining remedial and monitoring activities through 2031. East Point, Georgia — SWP operated a wood treatment plant at this site from 1908 to 1984. This site operates under a 10-year RCRA hazardous waste permit, which is currently in the renewal process. In 2009, SWP entered into a consent order with the Environmental Protection Division of the Georgia Department of Natural Resources which requires that SWP perform certain additional investigatory, analytical and potentially, remedial activity. Therefore, while active remedial measures are currently ongoing, additional remedial measures may be necessary in the future. Total spending-to-date as of December 31, 2011 was $20.0 million. The Company’s recorded liabilities cover its obligations for estimated remaining remedial and monitoring activities through 2031. Baldwin, Florida — SWP operated a wood treatment plant at this site from 1954 to 1987. This site operates under a 10-year hazardous waste permit issued pursuant to RCRA, which expires in 2016. Visually contaminated surface soils have been removed, and current remediation activities primarily consist of a groundwater recovery system. Investigation and assessment of other potential areas of concern are ongoing in accordance with the facility's RCRA permit and additional remedial activities may be necessary in the future. Therefore, current cost estimates could change. Total spending-to-date as of December 31, 2011 was $19.7 million. The Company's recorded liabilities cover its obligations for estimated remaining remedial and monitoring activities through 2026. Port Angeles, Washington — The Company operated a dissolving pulp mill at this site from 1930 until 1997. The site and the adjacent marine areas (a portion of Port Angeles harbor) have been in various stages of the assessment process under the Washington Model Toxics Control Act ("MTCA") since about 2000, and several voluntary interim soil clean-up actions have also been performed during this time. In 2010, the Company entered into an agreed order with the Washington Department of Ecology ('Ecology"), under which the MTCA investigatory, assessment and feasibility and alternatives study process will be completed on a set timetable, subject to approval of all reports and studies by Ecology. Upon completion of all work required under the agreed order and negotiation of an approved remedy, additional remedial measures for the site and adjacent marine areas may be necessary in the future. In 2011, an increase in the reserve of $7.1 million was recorded, with $6.5 million of the increase recorded as an expense in "other operating income, net" in the Consolidated Statements of Income and Comprehensive Income. Total spending-to-date as of December 31, 2011 was $39.5 million. The Company's recorded liabilities cover its obligations for estimated assessment, remediation and monitoring obligations that are deemed probable and estimable at this time. The Company estimates that expenditures for environmental investigation, remediation, monitoring and other costs for all dispositions and discontinued operations will be approximately $10 million in 2012 and $8 million in 2013. Such costs will be charged against its liabilities for dispositions and discontinued operations, which include environmental investigation, remediation and monitoring costs. The Company believes established liabilities are sufficient for costs expected to be incurred over the next 20 years with respect to its dispositions and discontinued operations.

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- Definition The entire disclosure for environmental loss contingencies, such as presence of hazardous waste, relevant information from reports issued by regulators, and estimated costs to achieve compliance with regulatory requirements. This element may be used for all of an entity's disclosures about environmental loss contingencies. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 410 -SubTopic 30 -Section 50 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=6393242&loc=d3e13328-110859 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 410 -SubTopic 30 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6393242&loc=d3e13296-110859 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Statement of Position (SOP) -Number 96-1 -Paragraph 152, 163, 172 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 410 -SubTopic 30 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6393242&loc=d3e13185-110859 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 5 -Section Y Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 450 -SubTopic 20 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.Y.Q2) -URI http://asc.fasb.org/extlink&oid=6572457&loc=d3e149879-122751 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 410 -SubTopic 30 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=6393242&loc=d3e13237-110859 + Details
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