v2.4.0.8

SUPPLEMENTAL GUARANTOR INFORMATION (Details 2) (USD $) In Millions, unless otherwise specified	3 Months Ended		9 Months Ended		1 Months Ended	3 Months Ended		9 Months Ended		3 Months Ended	9 Months Ended	3 Months Ended	9 Months Ended	3 Months Ended	9 Months Ended	3 Months Ended	9 Months Ended	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Feb. 28, 2013 9 percent notes	Sep. 30, 2013 Parent Company	Sep. 30, 2012 Parent Company	Sep. 30, 2013 Parent Company	Sep. 30, 2012 Parent Company	Sep. 30, 2013 Guarantor Subsidiaries 4.625 Notes, 4.875 Notes and Term Loan Credit Agreement	Sep. 30, 2013 Guarantor Subsidiaries 4.625 Notes, 4.875 Notes and Term Loan Credit Agreement	Sep. 30, 2012 Guarantor Subsidiaries 9 percent notes	Sep. 30, 2012 Guarantor Subsidiaries 9 percent notes	Sep. 30, 2013 Non-Guarantor Subsidiaries 4.625 Notes, 4.875 Notes and Term Loan Credit Agreement	Sep. 30, 2013 Non-Guarantor Subsidiaries 4.625 Notes, 4.875 Notes and Term Loan Credit Agreement	Sep. 30, 2012 Non-Guarantor Subsidiaries 9 percent notes	Sep. 30, 2012 Non-Guarantor Subsidiaries 9 percent notes	Sep. 30, 2013 Eliminations	Sep. 30, 2012 Eliminations	Sep. 30, 2013 Eliminations	Sep. 30, 2012 Eliminations
Supplemental Condensed Consolidating Statement of Operations and Comprehensive Income
Net sales	$ 1,197.5	$ 813.5	$ 3,531.5	$ 2,541.1						$ 1,033.4	$ 3,119.9	$ 677.3	$ 2,198.6	$ 215.9	$ 564.9	$ 176.3	$ 479.6	$ (51.8)	$ (40.1)	$ (153.3)	$ (137.1)
Operating costs and expenses:
Cost of sales	984.9	673.2	2,925.6	2,210.5						867.5	2,623.2	571.6	1,949.1	169.2	455.7	141.7	398.5	(51.8)	(40.1)	(153.3)	(137.1)
Selling, general and administrative expenses	93.9	53.5	269.9	153.0		10.0	10.2	27.8	28.2	62.8	180.4	24.6	71.2	21.1	61.7	18.7	53.6
Long-lived asset impairment charges, net	25.8		28.4	(0.8)						22.9	25.5		(0.8)	2.9	2.9
Transaction related costs and other, net	14.8	14.8	33.7	27.2		10.4	13.1	26.0	25.1	1.4	4.3	1.3	1.6	3.0	3.4	0.4	0.5
Gain on sale of assets, net		(1.9)		(19.3)								(1.9)	(19.3)
Total operating costs and expenses	1,119.4	739.6	3,257.6	2,370.6		20.4	23.3	53.8	53.3	954.6	2,833.4	595.6	2,001.8	196.2	523.7	160.8	452.6	(51.8)	(40.1)	(153.3)	(137.1)
Operating income	78.1	73.9	273.9	170.5		(20.4)	(23.3)	(53.8)	(53.3)	78.8	286.5	81.7	196.8	19.7	41.2	15.5	27.0
Other income (expense):
Interest income (expense), net	(19.7)	(14.7)	(57.4)	(43.6)		(14.1)	(23.2)	(42.8)	(66.5)	0.2	2.5	14.4	40.5	(5.8)	(17.1)	(5.9)	(17.6)
Loss on redemption and other debt costs			(78.5)		(2.2)			(66.1)			(12.4)
Estimated gain on acquisition of controlling interest			23.5								23.5
Foreign exchange gain (loss)	(0.4)	(0.2)		(0.6)					0.2					(0.4)		(0.2)	(0.8)
Equity in income of subsidiaries						56.0	69.7	213.5	171.7	4.9	13.8	0.9	1.2					(60.9)	(70.6)	(227.3)	(172.9)
Income before income taxes	58.0	59.0	161.5	126.3		21.5	23.2	50.8	52.1	83.9	313.9	97.0	238.5	13.5	24.1	9.4	8.6	(60.9)	(70.6)	(227.3)	(172.9)
Provision for (benefit from) income taxes	18.7	19.7	51.3	38.1		(17.5)	(16.1)	(57.5)	(36.1)	33.8	103.9	34.0	75.7	2.4	4.9	1.8	(1.5)
Consolidated net income	39.3	39.3	110.2	88.2		39.0	39.3	108.3	88.2	50.1	210.0	63.0	162.8	11.1	19.2	7.6	10.1	(60.9)	(70.6)	(227.3)	(172.9)
Less net income attributable to noncontrolling interest	0.3		1.9											0.3	1.9
Net income attributable to Axiall	39.0	39.3	108.3	88.2		39.0	39.3	108.3	88.2	50.1	210.0	63.0	162.8	10.8	17.3	7.6	10.1	(60.9)	(70.6)	(227.3)	(172.9)
Comprehensive income attributable to Axiall	$ 46.4	$ 47.3	$ 98.0	$ 96.2		$ 46.4	$ 47.3	$ 98.0	$ 96.2	$ 53.8	$ 205.9	$ 63.0	$ 163.7	$ 12.6	$ 16.3	$ 3.6	$ 6.7	$ (66.4)	$ (66.6)	$ (222.2)	$ (170.4)

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X

- Definition

The aggregate total costs related to selling a firm's product and services, as well as all other general and administrative expenses. Direct selling expenses (for example, credit, warranty, and advertising) are expenses that can be directly linked to the sale of specific products. Indirect selling expenses are expenses that cannot be directly linked to the sale of specific products, for example telephone expenses, Internet, and postal charges. General and administrative expenses include salaries of non-sales personnel, rent, utilities, communication, etc.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.4)

-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688



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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 4

-Article 5



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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 330

-SubTopic 10

-Section 30

-Paragraph 8

-URI http://asc.fasb.org/extlink&oid=6386349&loc=d3e3636-108311

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