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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2013
Income Tax Disclosure [Abstract] |
Components of income tax provision |
| Years ended December 31,
Components of Income Before Taxes | 2013 |  | 2012 |  | 2011
| ($ in millions)
Domestic | $ | 222.2 |  |  | $ | 189.9 |  |  | $ | 360.3 |
Foreign | 27.8 |  |  | 35.3 |  |  | 19.1 |
Income before taxes | $ | 250.0 |  |  | $ | 225.2 |  |  | $ | 379.4 |
Components of Income Tax Provision |  |  |  |  |
Current expense: |  |  |  |  |
Federal | $ | 42.1 |  |  | $ | 16.9 |  |  | $ | 36.4 |
State | 9.4 |  |  | 4.3 |  |  | 5.7 |
Foreign | 8.5 |  |  | 10.4 |  |  | 5.5 |
| 60.0 |  |  | 31.6 |  |  | 47.6 |
Deferred | 11.4 |  |  | 44.0 |  |  | 90.1 |
Income tax provision | $ | 71.4 |  |  | $ | 75.6 |  |  | $ | 137.7 |
Effective tax rate reconciliation | The following table accounts for the difference between the actual tax provision and the amounts obtained by applying the statutory U.S. federal income tax rate of 35% to the income before taxes.
| Years ended December 31,
Effective Tax Rate Reconciliation (Percent) | 2013 |  | 2012 |  | 2011
Statutory federal tax rate | 35.0 | % |  | 35.0 | % |  | 35.0 | %
Foreign rate differential | (0.1 | ) |  | (0.1 | ) |  | (0.1 | )
Domestic manufacturing/export tax incentive | (1.6 | ) |  | (1.0 | ) |  | (1.0 | )
Dividends paid to CEOP | (0.3 | ) |  | (0.4 | ) |  | (0.3 | )
State income taxes, net | 2.3 |  |  | 1.3 |  |  | 1.1 |
Change in tax contingencies | (3.8 | ) |  | 0.5 |  |  | (1.1 | )
Change in valuation allowance | (2.1 | ) |  | 0.1 |  |  | 0.1 |
Return to provision | (0.1 | ) |  | — |  |  | 0.5 |
Remeasurement of deferred taxes | 0.1 |  |  | 0.7 |  |  | (1.3 | )
Research tax credit | (0.8 | ) |  | — |  |  | — |
Section 45O tax credit | — |  |  | (3.0 | ) |  | — |
Australia dividend residual tax expense | — |  |  | 0.3 |  |  | — |
Incremental tax effect of SunBelt remeasurement | — |  |  | — |  |  | 3.3 |
Other, net | — |  |  | 0.2 |  |  | 0.1 |
Effective tax rate | 28.6 | % |  | 33.6 | % |  | 36.3 | %
Components of deferred tax assets and liabilities |
| December 31,
Components of Deferred Tax Assets and Liabilities | 2013 |  | 2012
| ($ in millions)
Deferred tax assets: |
Pension and postretirement benefits | $ | 74.6 |  |  | $ | 93.3 |
Environmental reserves | 60.2 |  |  | 60.5 |
Asset retirement obligations | 25.7 |  |  | 28.6 |
Accrued liabilities | 48.2 |  |  | 43.1 |
Tax credits | 13.3 |  |  | 10.8 |
Federal and state net operating losses | 7.2 |  |  | 6.7 |
Capital loss carryforward | 3.0 |  |  | 15.5 |
Other miscellaneous items | 10.7 |  |  | 5.3 |
Total deferred tax assets | 242.9 |  |  | 263.8 |
Valuation allowance | (13.4 | ) |  | (21.1 | )
Net deferred tax assets | 229.5 |  |  | 242.7 |
Deferred tax liabilities: |  |  |
Property, plant and equipment | 182.5 |  |  | 178.9 |
Intangible amortization | 8.4 |  |  | 8.8 |
Inventory and prepaids | 3.1 |  |  | — |
Partnerships | 93.7 |  |  | 95.0 |
Total deferred tax liabilities | 287.7 |  |  | 282.7 |
Net deferred tax liability | $ | (58.2 | ) |  | $ | (40.0 | )
Unrecognized tax benefits |
| December 31,
| 2013 |  | 2012
| ($ in millions)
Beginning balance | $ | 40.1 |  |  | $ | 37.9 |
Increase for prior year tax positions | 4.5 |  |  | 3.1 |
Reductions due to statute of limitations | (10.0 | ) |  | (0.3 | )
Decrease for prior year tax positions | (0.1 | ) |  | (0.4 | )
Increase for current year tax positions | — |  |  | 0.1 |
Decrease due to tax settlements | — |  |  | (0.3 | )
Ending balance | $ | 34.5 |  |  | $ | 40.1 |
Tax years subject to examination | For our primary tax jurisdictions, the tax years that remain subject to examination are as follows:
| Tax Years
U.S. federal income tax | 2008; 2010 - 2012
U.S. state income tax | 2006 - 2012
Canadian federal income tax | 2009 - 2012
Canadian provincial income tax | 2008 - 2012

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 + Details
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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 + Details
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- Definition Tabular disclosure of tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities (i.e., uncertain tax positions) and other types of income tax contingencies, including: (1) the policy on classification of interest and penalties; (2) a tabular reconciliation of the total amounts of unrecognized tax benefits at the beginning and end of the period; the total amount(s) of: (3) unrecognized tax benefits that, if recognized, would affect the effective tax rate, and (4) interest and penalties recognized in each of the income statement and balance sheet; (5) for positions for which it is reasonably possible that the total amounts unrecognized will significantly change within 12 months of the reporting date the: (i) nature of the uncertainty, (ii) nature of the event that could occur that would cause the change, and (iii) an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made; and (6) a description of tax years that remain subject to examination by major tax jurisdictions. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 + Details
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