Employee Share-Based Incentive Compensation Plans (Tables)

3 Months Ended

Mar. 31, 2014

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Summary of performance share activity

The following summarizes performance share activity for OB Performance Shares for the three months ended March 31, 2014 and 2013:

	Three months ended March 31,
	2014					2013
	Target OB Performance Shares outstanding		Accrued expense			Target OB Performance Shares outstanding		Accrued expense
	($ in millions)
Beginning of period	493,421		$	4.0		563,190		$	1.2
Payments and deferrals(1)	(142,138	)	(1.0		)	(238,658	)	—
New awards	165,800		—			179,000		—
Forfeitures and net change in assumed forfeitures	(4,145	)	—			(13,665	)	—
Expense recognized	—		0.6			—		0.4
End of period	512,938		$	3.6		489,867		$	1.6

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⁽¹⁾  Performance share payments in 2014 for the 2011-2013 performance cycle were based upon a performance factor of 37.1%. No payments were made in 2013 for the 2010-2012 performance cycle as the performance factor was zero.

Summary of performance shares outstanding and accrued expense for performance shares awarded under the OB Incentive Plan

The following summarizes performance shares outstanding and accrued performance share expense at March 31, 2014 for each performance cycle:

	Target OB Performance Shares outstanding		Accrued expense
	($ in millions)
Performance cycle:
2012 - 2014	181,290		$	2.3
2013 - 2015	179,000		1.2
2014 - 2016	165,800		0.2
Subtotal	526,090		3.7
Assumed forfeitures	(13,152	)	(0.1		)
Total at March 31, 2014	512,938		$	3.6

Summary of restricted shares activity

The following summarizes restricted shares activity for the three months ended March 31, 2014 and 2013:

	Three months ended March 31,
	2014					2013
	Restricted Shares		Unamortized Issue Date Fair Value			Restricted Shares		Unamortized Issue Date Fair Value
	($ in millions)
Beginning of period	915,000		$	6.5		927,000		$	9.6
New awards	—		—			—		—
Forfeitures	(2,500	)	—			—		—
Vested	(300,000	)	—			(9,000	)	—
Expense recognized	—		(0.8		)	—		(0.8		)
End of period	612,500		$	5.7		918,000		$	8.8