Accrued Liabilities

6 Months Ended

12 Months Ended

Jun. 30, 2013

Dec. 31, 2012

Accrued Liabilities

10. Accrued Liabilities

Accrued liabilities consisted of the following:

	June 30, 2013		December 31, 2012
Taxes other than income taxes	$	56	$	58
Employee-related costs and benefits		44		45
Unfavorable sales contracts		36		64
Interest		23		22
Sales rebates		13		13
Other		8		7
Total	$	180	$	209

11. Accrued Liabilities

	Successor
	December 31, 2012		December 31, 2011
Unfavorable sales contracts(1)	$	64	$	—
Taxes other than income taxes(2)		58		5
Employee-related costs and benefits		45		27
Interest		22		1
Sales rebates		13		8
Other		7		5
Total	$	209	$	46

(1) In connection with the Transaction, the Company acquired sales contracts at unfavorable market terms, which were valued at $85 million on the Transaction Date. See Note 5.

(2) Includes transfer taxes incurred as a result of the Transaction and recorded in selling, general and administrative expenses on the Consolidated Statements of Operations.