XML 84 R27.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Supplemental Balance Sheet Information (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2014
Supplemental Balance Sheet Information [Abstract] |
Cash and Cash Equivalents |
| September 30, 2014 |  | December 31, 2013
Cash and Cash Equivalents. |  |  |
Cash and money market funds | $ | 35.4 |  |  | $ | 57.7 |
Commercial paper | 176.9 |  |  | 111.8 |
Total | $ | 212.3 |  |  | $ | 169.5 |
Trade Receivables |
Trade Receivables - Net. |  |  |
Billed trade receivables | $ | 132.2 |  |  | $ | 120.2 |
Unbilled trade receivables | 1.0 |  |  | 0.4 |
Trade receivables, gross | 133.2 |  |  | 120.6 |
Allowance for doubtful receivables | (0.8 | ) |  | (0.8 | )
Trade receivables - net | $ | 132.4 |  |  | $ | 119.8 |
Inventories |
Inventories. |  |  |
Finished products | $ | 64.9 |  |  | $ | 72.5 |
Work-in-process | 70.5 |  |  | 75.9 |
Raw materials | 56.0 |  |  | 47.2 |
Operating supplies and repair and maintenance parts | 19.9 |  |  | 18.8 |
Total | $ | 211.3 |  |  | $ | 214.4 |
Prepaid Expenses and Other Current Assets |
Prepaid Expenses and Other Current Assets. |  |  |
Current derivative assets – Notes 8 and 9 | $ | 101.6 |  |  | $ | 2.0 |
Current deferred tax assets | 47.8 |  |  | 36.7 |
Short-term restricted cash | 0.3 |  |  | 0.3 |
Prepaid taxes | 1.0 |  |  | — |
Other | 5.7 |  |  | 5.2 |
Total | $ | 156.4 |  |  | $ | 44.2 |
Property, Plant and Equipment - Net |
Property, Plant and Equipment - Net. |  |  |
Land and improvements | $ | 22.8 |  |  | $ | 22.6 |
Buildings and leasehold improvements | 62.4 |  |  | 53.0 |
Machinery and equipment | 500.0 |  |  | 425.6 |
Construction in progress | 18.1 |  |  | 66.0 |
Active property, plant and equipment, gross | 603.3 |  |  | 567.2 |
Accumulated depreciation | (160.4 | ) |  | (137.9 | )
Property, plant and equipment - net | $ | 442.9 |  |  | $ | 429.3 |
Other Assets |
Other Assets. |  |  |
Derivative assets – Notes 8 and 9 | $ | 0.2 |  |  | $ | 79.8 |
Restricted cash | 10.0 |  |  | 9.3 |
Deferred financing costs | 6.3 |  |  | 8.9 |
Deferred compensation plan assets | 7.2 |  |  | 6.5 |
Other | 0.1 |  |  | 0.3 |
Total | $ | 23.8 |  |  | $ | 104.8 |
Other Accrued Liabilities |
Other Accrued Liabilities. |  |  |
Current derivative liabilities – Notes 8 and 9 | $ | 101.9 |  |  | $ | 1.8 |
Uncleared cash disbursements | 6.6 |  |  | 9.6 |
Accrued income taxes and taxes payable | 6.3 |  |  | 4.3 |
Accrued annual VEBA contribution | — |  |  | 16.0 |
Short-term environmental accrual – Note 7 | 3.3 |  |  | 2.8 |
Accrued interest | 10.3 |  |  | 3.7 |
Short-term deferred revenue | 0.2 |  |  | — |
Other | 3.1 |  |  | 6.6 |
Total | $ | 131.7 |  |  | $ | 44.8 |
Long-term Liabilities |
Long-Term Liabilities. |  |  |
Derivative liabilities – Notes 8 and 9 | $ | 0.6 |  |  | $ | 84.3 |
Income tax liabilities | 5.0 |  |  | 5.0 |
Workers’ compensation accruals | 23.0 |  |  | 23.3 |
Long-term environmental accrual – Note 7 | 16.9 |  |  | 20.0 |
Long-term asset retirement obligations | 4.3 |  |  | 4.0 |
Deferred compensation liability | 7.6 |  |  | 7.0 |
Long-term deferred revenue | 0.6 |  |  | — |
Long-term capital leases | 0.1 |  |  | 0.1 |
Other long-term liabilities | 2.8 |  |  | 2.7 |
Total | $ | 60.9 |  |  | $ | 146.4 |
Long-term Debt |
Long-Term Debt — Note 3. |  |  |
Senior notes | $ | 225.0 |  |  | $ | 225.0 |
Cash convertible senior notes | — |  |  | 163.5 |
Total | $ | 225.0 |  |  | $ | 388.5 |

X
- Definition Schedule of Liabilities, Noncurrent [Table Text Block] + References No definition available. + Details
Name: | kalu_ScheduleOfLiabilitiesNoncurrentTableTextBlock
Namespace Prefix: | kalu_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | kalu_SupplementalBalanceSheetInformationAbstract
Namespace Prefix: | kalu_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Trade Receivables. + References No definition available. + Details
Name: | kalu_TradeReceivablesTableTextBlock
Namespace Prefix: | kalu_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the amounts paid in advance for capitalized costs that will be expensed with the passage of time or the occurrence of a triggering event, and will be charged against earnings within one year or the normal operating cycle, if longer; the aggregate carrying amount of current assets, not separately presented elsewhere in the balance sheet; and other deferred costs. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.17) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.13) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 13 -Subparagraph b -Article 5 + Details
Name: | us-gaap_PropertyPlantAndEquipmentTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of accrued liabilities. + References No definition available. + Details
Name: | us-gaap_ScheduleOfAccruedLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of cash and cash equivalents. + References No definition available. + Details
Name: | us-gaap_ScheduleOfCashAndCashEquivalentsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 835 -SubTopic 30 -Section 55 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=6584090&loc=d3e28878-108400 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(e),(f)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 835 -SubTopic 30 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28551-108399 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 835 -SubTopic 30 -Section 45 -Paragraph 1A -URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28541-108399 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 22 -Article 5 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.22) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21521-112644 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21538-112644 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 470 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6479336&loc=d3e64711-112823 + Details
Name: | us-gaap_ScheduleOfDebtInstrumentsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the carrying amount as of the balance sheet date of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 2 -Paragraph 6 -Subparagraph a,b,c -Article 5 + Details
Name: | us-gaap_ScheduleOfInventoryCurrentTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of noncurrent assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.17) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 17 -Article 5 + Details
Name: | us-gaap_ScheduleOfOtherAssetsNoncurrentTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration