Fair Value Measurements (Tables)

12 Months Ended

Dec. 31, 2013

Fair Value, Measurement Inputs, Disclosure [Table Text Block]

Assets and liabilities measured at fair value on a recurring basis as of December 31, 2013 and 2012 is summarized in the following tables.



Dollar amounts in millions	December 31, 2013		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Available for sale securities	$	3.7	$	—	$	—	$	3.7
Trading securities	2.0		2.0		—		—
Contingent consideration	3.8		—		—		3.8



Dollar amounts in millions	December 31, 2012		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Available for sale securities	$	2.0	$	—	$	—	$	2.0
Trading securities	1.7		1.7		—		—
Total	$	3.7	$	1.7	$	—	$	2.0

Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]

The following table summarizes changes in assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) during the twelve months ended December 31, 2013 and 2012.



Dollar amounts in millions	Available for sale securities		Contingent consideration
Balance at December 31, 2011	$	0.7	$	—
Total realized/unrealized gains (losses)
Included in investment income	—		—
Included in other comprehensive income	1.3		—
Balance at December 31, 2012	$	2.0	$	—
Contingent consideration pursuant to business combination	$	—	$	24.3
Adjustment to contingent consideration fair value	—		(20.5		)
Total realized/unrealized gains (losses)
Included in investment income	—		—
Included in other comprehensive income	1.7		—
Balance at December 31, 2013	$	3.7	$	3.8

- Definition

Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset.

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