Interim Segment Information

9 Months Ended

Sep. 30, 2013

Interim Segment Information

Interim Segment Information

Note 13. Interim Segment Information

Factors Used to Identify Reportable Segments

We have evaluated our disclosures of our business segments in accordance with FASB ASC Subtopic 280-10, and as a result of our discontinued operations, we have classified our operations into one reportable segment: Tissue. See Note 4 for additional information on discontinued operations.

Products from which Revenue is Derived

We produce a complete line of towel and tissue products that are marketed along with soap and dispensing systems for the “away-from-home” market.  We operate a paper mill in Middletown, Ohio, and a manufacturing and converting facility in Harrodsburg, Kentucky.

Our former Paper segment produced specialty papers within three core markets — Food, Industrial & Tape, and Coated & Liner.  The sale of the specialty paper business on June 26, 2013 and closure of the Brainerd mill in March 2013 effectively eliminated this business segment.  See Note 4 for additional information on discontinued operations.

Reconciliations

In accordance with ASC 280-10, we are presenting the non-restated historical segment asset reconciliation for December 31, 2012.  Predominately all assets of the historically classified Paper segment were disposed of in the sale of the specialty paper business. We previously had only two segments Paper and Tissue; however, for reconciliation purposes we had shown Corporate and unallocated assets separately. For the current period this reconciliation is not required as only one segment exists at September 30, 2013.

	December 31,
	2012
Segment assets:
Tissue	$	378,278
Paper	271,793
Corporate & unallocated*	50,644
	$	700,715

* Segment assets of Tissue and Paper do not include intersegment accounts receivable, cash, deferred tax assets, and certain other assets, which are not identifiable with segments.