THE SPIN-OFF AND BASIS OF PRESENTATION (Policies)	3 Months Ended
Mar. 31, 2017
THE SPIN-OFF AND BASIS OF PRESENTATION
Basis of Presentation	Basis of Presentation In the opinion of our management, the accompanying financial statements contain all adjustments (consisting of normal recurring adjustments) necessary to fairly present our financial position as of March 31, 2017 and the statements of operations, comprehensive income, and cash flows for the three months ended March 31, 2017 and 2016, as applicable. We have eliminated all of our significant intercompany transactions and accounts. We have prepared this report pursuant to the rules and regulations of the United States (U.S.) Securities and Exchange Commission applicable to interim financial information, which permit omission of certain disclosures to the extent they have not changed materially since the latest annual financial statements. We believe our disclosures are adequate to make the information not misleading. This Form 10-Q should be read in conjunction with the consolidated and combined financial statements and the notes thereto in our Annual Report on Form 10-K for the year ended December 31, 2016. Certain prior year amounts have been reclassified to conform to the 2017 presentation. We reclassified net derivative gains (losses) out of other revenue to its own line item. Prior period gains (losses) on debt transactions were reclassified from other expenses, net to net gains on early extinguishment of debt. Also, debt repurchase and amendment costs were separated into debt repurchases and debt transaction costs on the statements of cash flows. We completed a reverse stock split on May 31, 2016, using a ratio of one share of common stock for every ten shares then outstanding. Share and per share amounts included in this report have been restated to reflect this reverse stock split.

Basis of Presentation

In the opinion of our management, the accompanying financial statements contain all adjustments (consisting of normal recurring adjustments) necessary to fairly present our financial position as of March 31, 2017 and the statements of operations, comprehensive income, and cash flows for the three months ended March 31, 2017 and 2016, as applicable. We have eliminated all of our significant intercompany transactions and accounts.

We have prepared this report pursuant to the rules and regulations of the United States (U.S.) Securities and Exchange Commission applicable to interim financial information, which permit omission of certain disclosures to the extent they have not changed materially since the latest annual financial statements. We believe our disclosures are adequate to make the information not misleading. This Form 10-Q should be read in conjunction with the consolidated and combined financial statements and the notes thereto in our Annual Report on Form 10-K for the year ended December 31, 2016.

Certain prior year amounts have been reclassified to conform to the 2017 presentation. We reclassified net derivative gains (losses) out of other revenue to its own line item. Prior period gains (losses) on debt transactions were reclassified from other expenses, net to net gains on early extinguishment of debt. Also, debt repurchase and amendment costs were separated into debt repurchases and debt transaction costs on the statements of cash flows.

We completed a reverse stock split on May 31, 2016, using a ratio of one share of common stock for every ten shares then outstanding. Share and per share amounts included in this report have been restated to reflect this reverse stock split.