FAIR VALUE ACCOUNTING (Tables)

12 Months Ended

Dec. 31, 2012

Fair Value Accounting Tables

Fair value measurement of Assets and liability

	Fair Value at December 31, 2012
($ in thousands)	Total		Level 1		Level 2		Level 3
Assets:
Pension assets	$	1,630	$	1,630	$	—	$	—
Totals	$	1,630	$	1,630	$	—	$	—
Liabilities:
Derivative liabilities	$	2,244	$	—	$	—	$	2,244
Totals	$	2,244	$	—	$	—	$	2,244

	Fair Value at December 31, 2011
($ in thousands)	Total		Level 1		Level 2		Level 3
Assets:
Pension assets	$	1,455	$	1,455	$	—	$	—
Totals	$	1,455	$	1,455	$	—	$	—
Liabilities:
Derivative liabilities	$	11,824	$	—	$	—	$	11,824
Totals	$	11,824	$	—	$	—	$	11,824

Reconciliation of liabilities measured at fair value on a recurring basis

A reconciliation of the Company’s liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) is as follows:

($ in thousands)	Derivative Liabilities
Balance December 31, 2010	$	15,653
Included in earnings		(3,970)
Settlements		(5,672)
Issuances		5,813
Transfers in and /or out of Level 3		—
Balance at December 31, 2011	$	11,824
Included in earnings		4,712
Settlements		(14,292)
Issuances		—
Transfers in and/or out of Level 3		—
Balance at December 31, 2012	$	2,244