v2.4.0.6

Discontinued Operations

3 Months Ended

Mar. 31, 2011

Discontinued Operations [Abstract]

Discontinued Operations

Note 11- Discontinued Operations

    Rig Sales

 We sold jackup rigs ENSCO 50, ENSCO 51, ENSCO 57 and ENSCO 60 during the year ended December 31, 2010. The rigs' operating results were reclassified as discontinued operations in our condensed consolidated statement of income for the quarter ended March 31, 2010.  The rigs' operating results were previously included within our Jackup operating segment.

 The following table summarizes income from discontinued operations for the quarter ended March 31, 2010 (in millions):

			2010
Revenues			$12.6
Operating expenses			10.8
Operating income before income taxes			1.8
Income tax expense			1.4
Gain on disposal of discontinued operations, net			29.2
Income from discontinued operations			$29.6

    Debt and interest expense are not allocated to our discontinued operations.

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- Definition

Disclosure includes the facts and circumstances leading to the completed or expected disposal, manner and timing of disposal, the gain or loss recognized in the income statement and the income statement caption that includes that gain or loss, amounts of revenues and pretax profit or loss reported in discontinued operations, the segment in which the disposal group was reported, and the classification (whether sold or classified as held for sale) and carrying value of the assets and liabilities comprising the disposal group. Includes all disposal groups, including those classified as components of the entity (discontinued operations).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 144

-Paragraph 43-48

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