1.0.0.3 false Newly Adopted Accounting Standards and Accounting Standards Not Yet Implemented false 1 $ false false Unit1 Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 2 Newly Adopted Accounting Standards and Accounting Standards Not Yet Implemented 0 btu_NewlyAdoptedAccountingStandardsAndAccountingStandardsNotYetImplemented btu false na duration string Newly Adopted Accounting Standards and Accounting Standards Not Yet Implemented false false false false false true false false false 1 false false 0 0 false false Newly Adopted Accounting Standards and Accounting Standards Not Yet Implemented false 3 (2) Newly Adopted Accounting Standards and Accounting Standards Not Yet Implemented 1 us-gaap_ScheduleOfNewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock us-gaap true na duration string No definition available. false false false false false false false false false 1 false false 0 0 <div><div><p class="MsoBodyText2" style="margin-right: 0in; margin-left: 0in; font-size: 10.0pt; font-family: 'Times New Roman','serif'; margin: 0in; margin-bottom: 12.0pt; line-height: normal; font-weight: bold; margin-top: 0in; text-align: justify; text-indent: 0in;"><a name="_AUC81b5f4e7b490498cb24adbefc1763093">(2)     Newly Adopted Accounting Standards and Accounting Standards Not Yet Implemented</a> <p class="MsoBodyText2" style="margin-right: 0in; margin-left: .25in; font-size: 10.0pt; font-family: 'Times New Roman','serif'; margin: 0in; margin-bottom: 12.0pt; line-height: normal; font-weight: bold; margin-top: 0in; text-align: justify;">Newly Adopted Accounting Standards <p class="MsoBodyText2" style="margin-right: 0in; margin-left: 0in; font-size: 10.0pt; font-family: 'Times New Roman','serif'; margin: 0in; margin-bottom: 12.0pt; line-height: normal; font-weight: bold; text-align: justify; text-indent: .25in;">In May 2009, the Financial Accounting Standards Board (FASB) issued an accounting standard that was effective upon issuance that establishes accounting and disclosure guidance for subsequent events, which are events that occur after the balance sheet date but before financial statements are issued or are available to be issued.  The Company evaluated subsequent events after the balance sheet date of September 30, 2009 through the filing of this report with the SEC on November 6, 2009. In April 2009, the FASB issued an accounting standard which requires disclosures of the fair value of all financial instruments for which it is practicable to estimate that value, whether recognized or not on a company’s balance sheet, in interim reporting periods and in financial statements for annual reporting periods. A related standard was also issued in April 2009 which requires entities to disclose the methods and significant assumptions used to estimate the fair value of financial instruments and describe changes in methods and significant assumptions, in both interim and annual financial statements. The Company adopted the standards on June 30, 2009.  See Note 15 for further information.   In April 2009, the FASB issued an accounting standard which provides additional guidance for estimating fair value when the volume and level of activity for the asset or liability have significantly decreased. The standard also includes guidance on identifying circumstances that indicate a transaction is not orderly and requires that a reporting entity: (1) disclose in interim and annual periods the inputs and valuation technique(s) used to measure fair value and a discussion of changes in valuation techniques and related inputs, if any, during the period, and (2) define the “major category” for any equity securities and debt securities to be based on the “major security types” (nature and risk of the security). The Company adopted the standard on June 30, 2009.  While adoption of the standard had an impact on the Company’s disclosures, it did not affect the Company’s results of operations or financial condition.   <p class="MsoNormal" style="margin-right: 0in; margin-left: 0in; font-size: 12.0pt; font-family: 'Times New Roman','serif'; margin: 0in; margin-bottom: 12.0pt; text-align: justify; text-indent: .25in; text-autospace: none;"><a name="OLE_LINK16"></a><a name="OLE_LINK15">In June 2008, the FASB issued an accounting standard which addresses whether instruments granted in share-based payment awards that entitle their holders to receive nonforfeitable dividends or dividend equivalents before vesting should be considered participating securities and need to be included in the earnings allocation in computing earnings per share (EPS) under the “two-class method.”  The two-class method is an earnings allocation formula that determines EPS for each class of common stock and participating security according to dividends declared (or accumulated) and participation rights in undistributed earnings.  In accordance with the standard, the Company’s unvested restricted stock awards are considered participating securities because they entitle holders to receive nonforfeitable dividends during the vesting term.  In applying the two-class method, undistributed earnings are allocated between common shares and unvested restricted stock awards.  The standard became effective for the Company on January 1, 2009 where the two-class method of computing basic and diluted EPS was applied for all periods presented.  See Note 12 for additional information.</a> <p class="MsoNormal" style="margin-right: 0in; margin-left: 0in; font-size: 12.0pt; font-family: 'Times New Roman','serif'; margin: 0in; margin-bottom: 12.0pt; text-align: justify; text-indent: .25in; text-autospace: none;">In March 2008, the FASB issued an accounting standard which expands the disclosure requirements for derivative instruments and hedging activities. The standard specifically requires entities to provide enhanced disclosures addressing the following: (1) how and why an entity uses derivative instruments, (2) how derivative instruments and related hedged items are accounted for under the “Derivatives and Hedging” topic of the FASB Accounting Standards Codification (ASC), and (3) how derivative instruments and related hedged items affect an entity’s financial position, financial performance, and cash flows. The standard was effective for the Company for the fiscal year beginning January 1, 2009. While the standard had an impact on the Company’s disclosures, it did not affect the Company’s results of operations or financial condition. These additional disclosures are included in Note 15. In May 2008, the FASB issued an accounting standard which clarifies that convertible debt instruments that may be settled in cash upon conversion, including partial cash settlement, are not considered debt instruments within the scope of the “Debt” topic of the FASB ASC. The standard also specifies that issuers of such instruments should separately account for the liability and equity components in a manner that will reflect the issuer’s nonconvertible debt borrowing rate when recognizing interest cost in subsequent periods. The standard was effective for the Company for the fiscal year beginning January 1, 2009.  Prior period balances in this report have been adjusted to conform with these provisions. In December 2007, the FASB issued an accounting standard which establishes accounting and reporting guidance for noncontrolling interests in partially-owned consolidated subsidiaries and the loss of control of subsidiaries. The standard requires noncontrolling interests (minority interests) to be reported as a separate component of equity. In addition, the standard requires that a parent recognize a gain or loss in net income when a subsidiary is deconsolidated. The standard was effective for the Company for the fiscal year beginning January 1, 2009. Prior period balances in this report have been adjusted to conform with these provisions. In December 2007, the FASB issued an accounting standard which changes the principles and requirements for the recognition and measurement of identifiable assets acquired, liabilities assumed and any noncontrolling interest of an acquiree in the financial statements of an acquirer. This standard also provides for the recognition and measurement of goodwill acquired in a business combination and related disclosure. This standard applies prospectively to business combinations for which the acquisition date is on or after the beginning of the first annual reporting period beginning January 1, 2009.  In April 2009, the FASB issued additional guidance on this topic, which amends and clarifies the initial recognition and measurement, subsequent measurement and accounting and related disclosures arising from contingencies in a business combination.  Under this guidance, assets acquired and liabilities assumed in a business combination that arise from contingencies should be recognized at fair value on the acquisition date if fair value can be determined during the measurement period. If fair value cannot be determined, companies should typically account for the acquired contingencies using existing guidance.  This standard is effective for business combinations with an acquisition date that is on or after the beginning of the first annual reporting period beginning January 1, 2009. <p class="MsoBodyText2" style="margin-right: 0in; margin-left: .25in; font-size: 10.0pt; font-family: 'Times New Roman','serif'; margin: 0in; margin-bottom: 12.0pt; line-height: normal; font-weight: bold; margin-top: 0in; text-align: justify;">Accounting Standards Not Yet Implemented <p class="MsoBodyText2" style="margin-right: 0in; margin-left: 0in; font-size: 10.0pt; font-family: 'Times New Roman','serif'; margin: 0in; margin-bottom: 12.0pt; line-height: normal; font-weight: bold; text-align: justify; text-indent: .25in;">In August 2009, the FASB issued accounting guidance that clarified the fair value measurement of liabilities in circumstances in which a quoted price in an active market for the identical liability is not available. In those circumstances, an entity is required to measure fair value utilizing one or more of the following techniques: (1) a valuation technique that uses the quoted market price of an identical liability or similar liabilities when traded as assets; or (2) another valuation technique that is consistent with the principles of ASC Topic 820, such as a present value technique or market approach.  The guidance also clarified that when estimating the fair value liability, a reporting entity is not required to include a separate input or adjustment to other inputs relating to the existence of a restriction that prevents the transfer of a liability.  Additionally, the guidance clarified that both a quoted price in an active market for the identical liability at the measurement date and the quoted price for the identical liability when traded as an asset in an active market when no adjustments to the quoted price of the asset are required are Level 1 fair value measurements. The guidance is effective for the first reporting period, including interim periods, after issuance, which is the fourth quarter of 2009 for the Company. The Company is currently evaluating the effect, if any, the guidance will have on its results of operations and financial condition. <p class="MsoBodyText2" style="margin-right: 0in; margin-left: 0in; font-size: 10.0pt; font-family: 'Times New Roman','serif'; margin: 0in; margin-bottom: 12.0pt; line-height: normal; font-weight: bold; text-align: justify; text-indent: .25in;">In June 2009, the FASB issued accounting guidance which modifies how a company determines when an entity that is insufficiently capitalized or is not controlled through voting (or similar rights) should be consolidated. The guidance clarifies that the determination of whether a company is required to consolidate an entity is based on, among other things, an entity’s purpose and design and a company’s ability to direct the activities of the entity that most significantly impact the entity’s economic performance. The guidance requires an ongoing reassessment of whether a company is the primary beneficiary of a variable interest entity. It also requires additional disclosures about a company’s involvement in variable interest entities and any significant changes in risk exposure due to that involvement. The guidance is applicable for annual periods beginning after November 15, 2009 (January 1, 2010 for the Company). The Company is currently evaluating the effect, if any, the guidance will have on its results of operations and financial condition. <p class="MsoBodyText2" style="margin-right: 0in; margin-left: 0in; font-size: 10.0pt; font-family: 'Times New Roman','serif'; margin: 0in; margin-bottom: 12.0pt; line-height: normal; font-weight: bold; text-align: justify; text-indent: .25in;">In June 2009, the FASB issued an accounting standard that seeks to improve the relevance, representational faithfulness and comparability of the information that a reporting entity provides in its financial statements about a transfer of financial assets; the effects of a transfer on its financial position, financial performance and cash flows; and a transferor’s continuing involvement, if any, in transferred financial assets. The standard is effective for annual periods beginning after November 15, 2009 (January 1, 2010 for the Company). The Company is currently evaluating the effect, if any, the standard will have on its results of operations, financial condition, or cash flows. In December 2008, the FASB issued an accounting standard to provide for additional transparency on an employer’s disclosures about plan assets of a defined benefit pension or other postretirement plan, including the concentrations of risk in those plans. The effective date of the standard is for fiscal years and interim periods beginning after December 15, 2009 (January 1, 2010 for the Company). While the adoption of this standard will have an impact on the Company’s disclosures, it will not affect the Company’s results of operations or financial condition. </div></div> (2)     Newly Adopted Accounting Standards and Accounting Standards Not Yet Implemented Newly Adopted Accounting Standards In May 2009, the false false No definition available. No authoritative reference available. false false 1 2 false UnKnown UnKnown UnKnown false true