v2.4.0.6

RESTRUCTURING ACTIVITIES (Tables)

12 Months Ended

Dec. 31, 2012

RESTRUCTURING ACTIVITIES

Summary of restructuring activities, by reportable segment

(In thousands)		Balance at December 31, 2011			Additions			Cash Payments			Foreign Exchange and Other Adjustments			Balance at December 31, 2012
Chlorovinyls
Fourth Quarter 2008 Restructuring Plan:
Involuntary termination benefits		$	69		$	(41	)	$	(29	)	$	1		$	-
Building Products
Fourth Quarter 2008 Restructuring Plan:
Involuntary termination benefits			898			-			(220	)		17			695
2011 Building Products Restructuring Plan:
Involuntary termination benefits			2,061			616			(1,728	)		29			978
Other:
Involuntary termination benefits			221			888			(160	)		2			951
Corporate
Other:
Involuntary termination benefits			154			238			(260	)		2			134
Total		$	3,403		$	1,701		$	(2,397	)	$	51		$	2,758

(In thousands)		Balance at December 31, 2010			Additions			Cash Payments			Foreign Exchange and Other Adjustments			Balance at December 31, 2011
Chlorovinyls
Fourth Quarter 2008 Restructuring Plan:
Involuntary termination benefits		$	108		$	643		$	(732	)	$	50		$	69
Exit costs			130			(1,272	)		1,150			(8	)		-
Building Products
Fourth Quarter 2008 Restructuring Plan:
Involuntary termination benefits			1,168			(52	)		(191	)		(27	)		898
2011 Building Products Restructuring Plan:
Involuntary termination benefits			-			2,281			(228	)		8			2,061
Other:
Involuntary termination benefits			86			521			(378	)		(8	)		221
Corporate
Other:
Involuntary termination benefits			156			-			-			(2	)		154
Total		$	1,648		$	2,121		$	(379	)	$	13		$	3,403

(In thousands)		Balance at December 31, 2009			Additions			Cash Payments			Foreign Exchange and Other Adjustments			Balance at December 31, 2010
Chlorovinyls
Fourth Quarter 2008 Restructuring Plan:
Involuntary termination benefits		$	1,030		$	120		$	(1,165	)	$	123		$	108
Exit costs			1,976			(478	)		(1,098	)		(270	)		130
Building Products
Fourth Quarter 2008 Restructuring Plan:
Involuntary termination benefits			2,418			364			(1,700	)		86			1,168
Other:
Involuntary termination benefits			1,221			(59	)		(1,106	)		30			86
Corporate
Other:
Involuntary termination benefits			48			155			-			(47	)		156
Total		$	6,693		$	102		$	(5,069	)	$	(78	)	$	1,648

Summary of impairment of tangible long-lived assets incurred in connection with the entity's restructuring activities, by reportable segment

		Years Ended December 31,
(In thousands)		2012			2011
Building Products
Long-lived asset impairment charges (recoveries), net		$	(824	)	$	8,318
Total		$	(824	)	$	8,318

X

- Definition

Tabular disclosure for impairment of long-lived assets held and used by an entity which includes a description of the impaired long-lived asset and facts and circumstances leading to the impairment, aggregate amount of the impairment loss and where the loss is located in the income statement, method(s) for determining fair value, and the segment in which the impaired long-lived asset is reported.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 144

-Paragraph 26

-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.



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 5

-Section CC

-Subsection 3



Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 360

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6391110&loc=d3e2921-110230

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X

- Definition

Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 146

-Paragraph 20

-Subparagraph b(2)

-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.



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 420

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (b)(2)

-URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869



Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 420

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SAB Topic 5.P.4(b)(2))

-URI http://asc.fasb.org/extlink&oid=6394695&loc=d3e140904-122747

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