Equity-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2012

Share-based Arrangements with Employees and Nonemployees [Abstract]

Schedule of Share-based Payment Award, Equity Investments other than Options, Valuation Assumptions [Table Text Block]

The following table summarizes the assumptions and resulting fair value of the Class B Common Unit grants for the years ended December 31, 2012, 2011 and 2010:



	Years Ended December 31,
Assumptions	2012			2011			2010
Weighted-Average Grant Date Fair Value	$	125.65		$	148.89		$	130.45
Weighted-Average Volatility	65.26		%	82.87		%	97.86		%
Weighted-Average Risk-Free Rate	0.19		%	0.84		%	2.32		%
Dividend Yield	0.00		%	0.00		%	0.00		%

Disclosure of Share-based Compensation Arrangements by Share-based Payment Award [Table Text Block]

The following table sets forth the summary of equity plan activity for the year ended December 31, 2012:



Equity Awards	Class B Common Units ⁽¹⁾			MPK Plan Units ^{(1) (2)}
Outstanding at January 1, 2012	202,908			70,113

Granted	16,008			—
Forfeited	(1,615	)		(3,366	)	⁽³⁾
Repurchased/Settled	(818	)	⁽⁴⁾	(610	)	⁽⁴⁾
Outstanding at December 31, 2012	216,483			66,137
Vested at December 31, 2012	115,198			450		⁽⁵⁾

(1)

The weighted-average grant date fair market value for Class B Common Units granted during the period ended December 31, 2012 is $125.65. The weighted-average grant date fair market value for outstanding Class B Common Units inclusive of the $60.00 per unit impact of the March 2010 modification and the impact of the June 2011 modification for Mr. Edwardson is $260.26. The weighted-average grant date fair market value for outstanding MPK Plan Units is $1,000.


(2)	Represents units notionally credited to participants' accounts.


(3)	The Company contributes the fair market value of awards forfeited under the plan to a charitable foundation. The contribution is generally made in the quarter following that in which the units are forfeited. As of December 31, 2012, the Company owed a contribution for 777 units.


(4)	Represents Class B Common Units that were repurchased by the Company from former participants and the settlement of vested MPK Plan Units through the issuance of Class A Common Units in exchange for the vested MPK Plan Units.


(5)	Represents MPK Plan Units that have vested but not yet converted to Class A Common Units.

- Definition

Tabular disclosure of components of a stock option or other award plan under which equity-based compensation is awarded to employees, typically comprised of the amount of unearned compensation (deferred compensation cost), compensation expense, and changes in the quantity and fair value of the shares (or other type of equity) granted, exercised, forfeited, and issued and outstanding pertaining to that plan. Disclosure may also include nature and general terms of such arrangements that existed during the period and potential effects of those arrangements on shareholders, effect of compensation cost arising from equity-based payment arrangements on the income statement, method of estimating the fair value of the goods or services received, or the fair value of the equity instruments granted, during the period, cash flow effects resulting from equity-based payment arrangements and, for registrants that accelerate vesting of out of the money share options, reasons for the decision to accelerate.

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