XML 28 R18.htm IDEA: XBRL DOCUMENT
v3.23.3

Other Operating Charges, net (Notes) | 9 Months Ended
--- | ---
Sep. 30, 2023
Other Income and Expenses [Abstract] |
Other Operating Income and Expense | Other Operating Charges The major components of “Other operating charges, net” in the Consolidated Statements of Operations for the quarter and nine months ended September 30, 2023 and 2022 are reflected in the table below and described in the paragraphs following the table. These items are considered outside of our core operations.
| Quarter Ended September 30, |  | Nine Months Ended September 30,
| 2023 | 2022 |  | 2023 | 2022
Reorganization and other expenses | $ | — |  | $ | — |  |  | $ | — |  | $ | 1.6 |
Costs associated with mill closure | — |  | — |  |  | — |  | 0.4 |
Loss on sale or impairment associated with assets | 0.3 |  | 1.2 |  |  | 1.4 |  | 5.8 |
Directors' equity-based compensation expense | 1.0 |  | 1.0 |  |  | 0.6 |  | 0.7 |
Other | 0.5 |  | — |  |  | 0.4 |  | — |
| $ | 1.8 |  | $ | 2.2 |  |  | $ | 2.4 |  | $ | 8.5 |
2023 During the third quarter of 2023, we recorded $1.8 million of expense in "Other operating charges, net." The main components of the expense include: •loss of $0.3 million associated with the impairment of equipment and related spare parts no longer being used; and •expense of $1.0 million relating to directors' equity-based compensation which is remeasured each period based upon changes in our stock price. During the second quarter of 2023, we recorded $0.4 million of income in "Other operating charges, net." The main components of the income include: •reversal of expense of $0.2 million relating to directors' equity-based compensation which is remeasured each period based upon changes in our stock price. During the first quarter of 2023, we recorded $1.1 million of expense in "Other operating charges, net." The main components of the expense include: •loss of $1.1 million associated with the impairment of equipment and related spare parts no longer being used; and •reversal of expense of $0.2 million relating to directors' equity-based compensation which is remeasured each period based upon changes in our stock price. 2022 During the third quarter of 2022, we recorded $2.2 million of expense in "Other operating charges, net." The components of the expense include: •loss of $1.2 million associated with the impairment of equipment no longer being used; and •expense of $1.0 million relating to directors' equity-based compensation which is remeasured each period based upon changes in our stock price. During the second quarter of 2022, we recorded $5.7 million of expense in "Other operating charges, net." The components of the expense include: •loss of $4.6 million associated with the impairment of equipment previously located at a closed facility which will not be re-installed; and •expense of $1.1 million relating to directors' equity-based compensation which is remeasured each period based upon changes in our stock price. During the first quarter of 2022, we recorded $0.5 million of expense in "Other operating charges, net." The components of the expense include: •expense of $1.5 million related to reorganization and other expenses including consulting fees associated with our efforts to achieve long-term performance improvements; •expense of $0.4 million associated with mill closure costs; and •reversal of expense of $1.4 million relating to directors' equity-based compensation which is remeasured each period based upon changes in our stock price.

X
- References No definition available. + Details
Name: | us-gaap_OtherIncomeAndExpensesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for other operating income and other operating expense items. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-07(2)(d)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1 + Details
Name: | us-gaap_OtherOperatingIncomeAndExpenseTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration