XML 20 R25.htm IDEA: XBRL DOCUMENT v2.4.0.6
Earnings Per Share (Policies)
9 Months Ended
Sep. 30, 2012
Earnings Per Share [Abstract]  
Earnings Per Share, Policy [Policy Text Block]
Earnings per share are calculated using the “two-class” method. Under the “two-class” method, undistributed earnings are allocated to both common shares and participating securities. The sum of distributed earnings to common stockholders and undistributed earnings allocated to common stockholders is divided by the weighted-average number of common shares outstanding during the period. The restricted stock granted by AK Holding is entitled to dividends and meets the criteria of a participating security.