Summary of Significant Accounting Policies Discussion (Tables)

12 Months Ended

Dec. 31, 2018

Schedule of the Impacts of 2014-09 [Table Text Block]

The cumulative effects to the Company’s consolidated January 1, 2018 balance sheet were to reduce retained earnings for the amount of revenue that would have been deferred and to reduce long-term customer receivables, as noted in the table below:



	Balance at December 31, 2017		Adjustments due to ASU 2014-09			Balance at January 1, 2018
	(Dollars in millions)
ASSETS
Investments and other assets	$	470.6	$	(22.5	)	$	448.1

STOCKHOLDERS’ EQUITY
Retained earnings	613.6		(22.5		)	591.1

Schedule of the Impacts of ASU 2017-07 [Table Text Block]

The retrospective impacts to the consolidated statements of operations were as follows:



	Successor
	April 2 through December 31, 2017
	Before Application of Accounting Guidance			Adjustment			After Application of Accounting Guidance
	(Dollars in millions)
Results of Operations Amounts
Operating costs and expenses	$	3,075.5		$	(22.8	)	$	3,052.7
Selling and administrative expenses	105.4			0.9			106.3
Net mark-to-market adjustment on actuarially determined liabilities	(45.2		)	45.2			—
Operating profit	687.1			(23.3		)	663.8
Net periodic benefit costs, excluding service cost	—			21.9			21.9
Net mark-to-market adjustment on actuarially determined liabilities	—			(45.2		)	(45.2		)
Income from continuing operations before income taxes	552.1			—			552.1



	Predecessor
	January 1 through April 1, 2017
	Before Application of Accounting Guidance			Adjustment			After Application of Accounting Guidance
	(Dollars in millions)
Results of Operations Amounts
Operating costs and expenses	$	963.7		$	(13.5	)	$	950.2
Selling and administrative expenses	37.2			(0.9		)	36.3
Operating profit	198.1			14.4			212.5
Net periodic benefit costs, excluding service cost	—			14.4			14.4
Loss from continuing operations before income taxes	(459.3		)	—			(459.3		)



	Predecessor
	Year Ended December 31, 2016
	Before Application of Accounting Guidance			Adjustment			After Application of Accounting Guidance
	(Dollars in millions)
Results of Operations Amounts
Operating costs and expenses	$	4,123.1		$	(53.1	)	$	4,070.0
Selling and administrative expenses	153.4			(4.0		)	149.4
Operating loss	(276.9		)	57.1			(219.8		)
Net periodic benefit costs, excluding service cost	—			57.1			57.1
Loss from continuing operations before income taxes	(758.3		)	—			(758.3		)

Estimated useful life of plant and equipment

The estimated useful lives by category of assets are as follows:



			Years
Building and improvements			up to 27
Machinery and equipment			up to 27
Leasehold improvements			Shorter of Useful Life or Remaining Life of Lease