XML 40 R31.htm IDEA: XBRL DOCUMENT
v2.4.0.6

Employee Incentive Plans (Tables) | 3 Months Ended
--- | ---
Mar. 31, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract] |
Compensation expense relating to short term incentive plans | Total costs relating to STI Plans were recorded as follows, for each period presented:
| Quarter Ended
| March 31,
| 2013 |  | 2012
Cost of products sold, excluding depreciation and amortization and other items | $ | 1.1 |  |  | $ | 1.2 |
Selling, administrative, research and development, and general | 3.0 |  |  | 2.7 |
Total costs recorded in connection with STI Plans | $ | 4.1 |  |  | $ | 3.9 |
The following table presents the allocation of the charges detailed above, by segment:
| Quarter Ended
| March 31,
| 2013 |  | 2012
Fabricated Products | $ | 2.9 |  |  | $ | 2.7 |
All Other | 1.2 |  |  | 1.2 |
Total costs recorded in connection with STI Plans | $ | 4.1 |  |  | $ | 3.9 |
Non-cash compensation expense | Recorded non-cash compensation expense by type of award under LTI Programs were as follows, for each period presented:
| Quarter Ended
| March 31,
| 2013 |  | 2012
Service-based non-vested common shares and restricted stock units | $ | 1.7 |  |  | $ | 1.7 |
Performance shares | 0.9 |  |  | 0.8 |
Total non-cash compensation expense | $ | 2.6 |  |  | $ | 2.5 |
The following table presents the allocation of the charges detailed above, by segment:
| Quarter Ended
| March 31,
| 2013 |  | 2012
Fabricated Products | $ | 0.6 |  |  | $ | 0.7 |
All Other | 2.0 |  |  | 1.8 |
Total non-cash compensation expense | $ | 2.6 |  |  | $ | 2.5 |
Unrecognized gross compensation cost data | The following table presents unrecognized gross compensation cost data as of March 31, 2013:
| Unrecognized gross compensation costs, by award type |  | Expected period (in years) over which the remaining gross compensation costs will be recognized, by award type
Service-based non-vested common shares and restricted stock units | $ | 5.2 |  |  | 2.0
Performance shares | $ | 9.3 |  |  | 2.5
Summary of activity of non-vested common shares, restricted stock units, and performance shares | A summary of the activity with respect to non-vested common shares, restricted stock units and performance shares for the quarter ended March 31, 2013 is as follows:
| Non-Vested Common Shares |  | Restricted Stock Units |  | Performance Shares
| Shares |  | Weighted-Average Grant-Date Fair Value per Share |  | Units |  | Weighted-Average Grant-Date Fair Value per Unit |  | Shares |  | Weighted-Average Grant-Date Fair Value per Share
Outstanding at December 31, 2012 | 158,684 |  |  | $ | 42.47 |  |  | 5,183 |  |  | $ | 43.99 |  |  | 583,950 |  |  | $ | 41.78 |
Granted | 57,190 |  |  | 57.54 |  |  | 2,333 |  |  | 57.54 |  |  | 167,312 |  |  | 57.54 |
Vested | (65,646 | ) |  | 40.29 |  |  | (2,311 | ) |  | 42.74 |  |  | (32,312 | ) |  | 34.13 |
Forfeited | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Canceled | — |  |  | — |  |  | — |  |  | — |  |  | (157,876 | ) |  | 34.13 |
Outstanding at March 31, 2013 | 150,228 |  |  | $ | 49.16 |  |  | 5,205 |  |  | $ | 50.62 |  |  | 561,074 |  |  | $ | 49.08 |
A summary of select activity with respect to non-vested common shares, restricted stock units and performance shares for the quarter ended March 31, 2012 is as follows:
| Non-Vested Common Shares |  | Restricted Stock Units |  | Performance Shares
| Shares |  | Weighted-Average Grant-Date Fair Value per Share |  | Units |  | Weighted-Average Grant-Date Fair Value per Unit |  | Shares |  | Weighted-Average Grant-Date Fair Value per Share
Granted | 72,859 |  |  | $ | 44.46 |  |  | 2,486 |  |  | $ | 44.46 |  |  | 211,900 |  |  | $ | 44.46 |
Vested | (119,413 | ) |  | $ | 21.09 |  |  | (3,375 | ) |  | $ | 25.77 |  |  | (7,952 | ) |  | $ | 18.89 |

X
- Definition Disclosure of short term incentive compensation charges. + References No definition available. + Details
Name: | kalu_DisclosureOfShortTermIncentiveCompensationChargesTableTextBlock
Namespace Prefix: | kalu_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of components of a stock option or other award plan under which equity-based compensation is awarded to employees, typically comprised of the amount of unearned compensation (deferred compensation cost), compensation expense, and changes in the quantity and fair value of the shares (or other type of equity) granted, exercised, forfeited, and issued and outstanding pertaining to that plan. Disclosure may also include nature and general terms of such arrangements that existed during the period and potential effects of those arrangements on shareholders, effect of compensation cost arising from equity-based payment arrangements on the income statement, method of estimating the fair value of the goods or services received, or the fair value of the equity instruments granted, during the period, cash flow effects resulting from equity-based payment arrangements and, for registrants that accelerate vesting of out of the money share options, reasons for the decision to accelerate. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 123R -Paragraph 64, 65, A240 -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. + Details
Name: | us-gaap_DisclosureOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of share-based compensation plans that may be presented in a single table for outstanding, vested and expected to vest, and exercisable awards. The information that may be disclosed in this table may include, but is not limited to, number of shares, weighted average exercise price, weighted average remaining contractual life, and aggregate intrinsic value. + References No definition available. + Details
Name: | us-gaap_ScheduleOfShareBasedCompensationActivityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the total compensation cost related to nonvested awards not yet recognized and the weighted-average period over which it is expected to be recognized. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (i) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
Name: | us-gaap_ScheduleOfUnrecognizedCompensationCostNonvestedAwardsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration