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SHARE-BASED COMPENSATION
 9 Months Ended
Sep. 30, 2014
SHARE-BASED COMPENSATION  
SHARE-BASED COMPENSATION

12. SHARE-BASED COMPENSATION

We grant various types of share-based payment awards to participants, including restricted stock unit awards and stock option grants. The key terms of our restricted stock unit awards and our stock option grants, including all financial disclosures, are set forth in the 2013 Annual Report.

Information regarding our share-based compensation expense for the three and nine month periods ended September 30, 2014 are as follows:

 
   Three Months Ended September 30,   Nine Months Ended September 30,  
(In millions)
   2014   2013   2014   2013  

Share-based compensation expense

     $ 4.7     $ 3.8     $ 11.8     $ 8.3  

Income tax provision related to share-based compensation expense

     (1.6 )   (1.3 )   (4.1 )   (2.8 )
                   
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After tax share-based compensation expense

     $ 3.1     $ 2.5     $ 7.7     $ 5.5  
                   
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In computing diluted earnings per share for both the three and nine months ended September 30, 2014, common stock equivalents of 0.3 million shares were not included due to their anti-dilutive effect. For both the three and nine months ended September 30, 2013, common stock equivalents of 0.5 million shares and 0.3 million shares, respectively, were not included due to their anti-dilutive effect. Certain of our restricted stock units participate in dividend distributions, however, the distributions for these restricted stock units do not have a material impact on our earnings per share calculation.