DISPOSITIONS AND DISCONTINUED OPERATIONS (Tables)

9 Months Ended

Sep. 30, 2014

Discontinued Operations and Disposal Groups [Abstract]

Interest Expense Allocated to Discontinued Operations [Table Text Block]

We allocated interest expense to discontinued operations based on the ratio of net assets discontinued to consolidated net assets as follows:



	Three Months Ended September 30,				Nine Months Ended September 30,
	2014		2013		2014		2013
	(Thousands of Dollars)
Allocated interest expense	$	115	$	352	$	811	$	1,056

Schedule of results from discontinued operations [Table Text Block]

The following table summarizes the results from discontinued operations:



	Three Months Ended September 30,					Nine Months Ended September 30,
	2014		2013			2014			2013
	(Thousands of Dollars)
Revenues	$	276	$	1,865		$	3,456		$	5,756

Income (loss) before income tax expense	$	2,831	$	(3,114	)	$	(2,316	)	$	(1,324	)

- Definition

Tabular disclosure of disposal groups, which may include the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the classification and carrying value of the assets and liabilities comprising the disposal group, and the segment in which the disposal group was reported. Also may include the amount of adjustments to amounts previously reported in discontinued operations such as resolution of contingencies arising from the disposal transaction or the operations of the component prior to disposal.

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