Debt Issuance Costs	9 Months Ended
Sep. 30, 2013
Debt Issuance Costs	7. Debt Issuance Costs We capitalize the debt issuance costs related to issuing long-term debt and amortize these costs using the effective interest method, except for costs related to revolving debt, which are amortized using the straight-line method. We had net debt issuance costs of $11.9 million and $13.9 million (of which $2.2 million and $3.1 million were included in other current assets) as of September 30, 2013 and December 31, 2012, respectively. In connection with the March 2013 refinancing of our indebtedness, we charged to interest expense $5.0 million of unamortized debt issuance costs related to our previously existing indebtedness and we capitalized $4.8 million of debt issuance costs related to our new indebtedness. We amortized $0.5 million and $0.7 million of debt issuance costs for the three months ended September 30, 2013 and 2012, respectively, and $1.8 million (which excludes the $5.0 million of accelerated amortization) and $2.2 million of debt issuance costs for the nine months ended September 30, 2013 and 2012, respectively.

7. Debt Issuance Costs

We capitalize the debt issuance costs related to issuing long-term debt and amortize these costs using the effective interest method, except for costs related to revolving debt, which are amortized using the straight-line method. We had net debt issuance costs of $11.9 million and $13.9 million (of which $2.2 million and $3.1 million were included in other current assets) as of September 30, 2013 and December 31, 2012, respectively. In connection with the March 2013 refinancing of our indebtedness, we charged to interest expense $5.0 million of unamortized debt issuance costs related to our previously existing indebtedness and we capitalized $4.8 million of debt issuance costs related to our new indebtedness. We amortized $0.5 million and $0.7 million of debt issuance costs for the three months ended September 30, 2013 and 2012, respectively, and $1.8 million (which excludes the $5.0 million of accelerated amortization) and $2.2 million of debt issuance costs for the nine months ended September 30, 2013 and 2012, respectively.