This element represents the amount of recognized equity-based compensation during the period, that is, the amount recognized as expense in the income statement (or as asset if compensation is capitalized). Alternate captions include the words "stock-based compensation".

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+ Details

- Definition

The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the reporting entity. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, but excludes any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

+ References

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-Name Accounting Research Bulletin (ARB)

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-Appendix A

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-Glossary Comprehensive Income

-URI http://asc.fasb.org/extlink&oid=6508144

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-Glossary Net Income

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-Glossary Other Comprehensive Income

-URI http://asc.fasb.org/extlink&oid=6519514

+ Details

- Definition

Change in the balance sheet adjustment that results from the process of translating subsidiary financial statements and foreign equity investments into functional currency of the reporting entity for the period being reported, net of tax. If an entity's functional currency is a foreign currency, translation adjustments result from the process of translating that entity's financial statements into the reporting currency. Includes gain (loss) on foreign currency forward exchange contracts. Includes foreign currency transactions designated as hedges of net investment in a foreign entity and intercompany foreign currency transactions that are of a long-term nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial statements. Includes the gain (loss) on a derivative instrument or nonderivative financial instrument that may give rise to a foreign currency transaction gain (loss) and that have been designated and have qualified as hedging instruments for hedges of the foreign currency exposure of a net investment in a foreign operation.

+ References

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+ Details

Consolidated Statement of Changes in Stockholders' Equity (USD $) In Millions	Total	Common Stock	Treasury Stock	Paid-in Capital	Accumulated Deficit	Accumulated Other Comprehensive Income	Comprehensive Income
Balance at Dec. 31, 2010	$ 592.6			$ 597.6	$ (29.6)	$ 24.6
Increase (Decrease) in Stockholders' Equity
Net loss	(399.0)	0			(399.0)		(399.0)
Other comprehensive income:
Translation gain	4.3					4.3	4.3
Total comprehensive loss	(394.7)						(394.7)
Stock-based compensation expense	16.6			16.6
Repurchase of Successor Company common stock	(43.3)		(43.3)
Issuance of stock-based awards	(7.6)		12.6	(20.2)
Balance at Sep. 30, 2011	$ 163.6	$ 0	$ (30.7)	$ 594.0	$ (428.6)	$ 28.9