Segment Reporting

6 Months Ended

Jun. 30, 2014

Segment Reporting [Abstract]

Segment Reporting [Text Block]

Segment Reporting

The company discloses certain financial and supplementary information about its reportable segments, revenue by products and revenues by geographic area. Operating segments are defined as components of an enterprise about which separate discrete financial information is evaluated regularly by the chief operating decision maker, in order to decide how to allocate resources and assess performance. The primary performance indicators for the chief operating decision maker are sales and operating income, with sales presented on a ship-from basis. All references to sales in this Form 10-Q, either on a ship-from or ship-to basis, are on the same basis of revenue recognition and are recognized when title and risk of loss passes to the customer, which occurs either upon shipment or delivery, depending upon the agreed sales terms with customers.

The Company's reportable segments reflect the core businesses in which Innophos operates and how it is managed. The Company reports its core specialty phosphates business separately from granular triple super-phosphate, or GTSP, and other non-specialty phosphate products (GTSP & Other). Kelatron, AMT, CMI and Triarco are included in the Specialty Phosphates US & Canada segment and in the Specialty Ingredients product line. Specialty Phosphates consists of the products lines Specialty Ingredients, Food & Technical Grade PPA, and STPP & Detergent Grade PPA. GTSP & Other includes fertilizer co-product GTSP and other non-specialty phosphate products.

For the three months ended June 30, 2014	Specialty Phosphates US & Canada		Specialty Phosphates Mexico		GTSP & Other			Eliminations			Total
Sales	$	157,267	$	40,885	$	21,390		$	—		$	219,542
Intersegment sales	796		15,139		38			(15,973		)	—
Total sales	$	158,063	$	56,024	$	21,428		$	(15,973	)	$	219,542
Operating income	$	21,334	$	10,320	$	155		$	—		$	31,809
Depreciation and amortization expense	$	6,291	$	2,277	$	357		$	—		$	8,925
For the three months ended June 30, 2013	Specialty Phosphates US & Canada		Specialty Phosphates Mexico		GTSP & Other			Eliminations			Total
Sales	$	159,054	$	43,370	$	10,752		$	—		$	213,176
Intersegment sales	778		14,860		128			(15,766		)	—
Total sales	$	159,832	$	58,230	$	10,880		$	(15,766	)	$	213,176
Operating income	$	23,759	$	1,333	$	(2,962	)	$	—		$	22,130
Depreciation and amortization expense	$	6,465	$	2,318	$	682		$	—		$	9,465
For the six months ended June 30, 2014	Specialty Phosphates US & Canada		Specialty Phosphates Mexico		GTSP & Other			Eliminations			Total
Sales	$	308,277	$	85,374	$	42,232		$	—		$	435,883
Intersegment sales	1,550		27,757		39			(29,346		)	—
Total sales	$	309,827	$	113,131	$	42,271		$	(29,346	)	$	435,883
Operating income	$	41,547	$	16,181	$	(3,975	)	$	—		$	53,753
Depreciation and amortization expense	$	11,609	$	5,046	$	744		$	—		$	17,399
For the six months ended June 30, 2013	Specialty Phosphates US & Canada		Specialty Phosphates Mexico		GTSP & Other			Eliminations			Total
Sales	$	310,045	$	82,285	$	35,287		$	—		$	427,617
Intersegment sales	1,301		27,123		239			(28,663		)	—
Total sales	$	311,346	$	109,408	$	35,526		$	(28,663	)	$	427,617
Operating income (a) (b)	$	34,551	$	1,990	$	3,514		$	—		$	40,055
Depreciation and amortization expense	$	13,572	$	4,076	$	1,203		$	—		$	18,851

(a) The six months ended June 30, 2013 includes a $7.2 million benefit to earnings related to updates to the provision for the CNA Fresh Water Claims in GTSP & Other.

(b) The six month period ended June 30, 2013 includes a $2.3 million charge to earnings for out of period costs in the US.