17. Share-Based Payment

9 Months Ended

Sep. 30, 2012

Notes to Financial Statements

Note 17 - Share-Based Payment

We provide share-based compensation to certain of our employees and non-employee directors, as further described below. The compensation cost that has been charged against income for these plans is summarized in the following table:

Share-Based Compensation Plans:	Three Months Ended						Nine Months Ended
($ in millions)	September 30,						September 30,
	2012			2011			2012			2011
				As restated and amended						As restated and amended
Compensation cost charged to income from continuing operations	$	0.7		$	0.6		$	2.7		$	2.7
Income tax expense (benefit) before valuation allowance	$	(0.2	)	$	(0.2	)	$	(0.9	)	$	(0.3	)

We did not capitalize any of the cost of stock-based compensation during the three and nine month periods ended September 30, 2012 and 2011. In satisfaction of stock-based compensation, shares issued may be made available from authorized but unissued shares or shares may be purchased on the open market.

Stock options

As of September 30, 2012, 96,057 of outstanding stock options were exercisable, with a weighted-average exercise price of $198.60 per share. There were 2,053 options granted during the three months ended September 30, 2012.

Restricted stock units

During the nine months ended September 30, 2012, 11,277 director restricted stock units (“RSUs”) were awarded. As of September 30, 2012, there were 130,414 time-vested RSUs outstanding with a weighted-average grant price of $55.76 and 17,024 performance-vested RSUs outstanding with a weighted-average grant price of $55.07.

Liability awards

During the nine months ended September 30, 2012 and 2011, the Company issued awards that are intended to be settled in cash. As a result, these awards are remeasured at the end of each reporting period until settlement. As of September 30, 2012, $2.4 million was accrued for these awards.