FAIR VALUE ACCOUNTING (Tables)

6 Months Ended

Jun. 30, 2013

Fair Value Accounting Tables

Fair value measurement of Assets and liability

	Fair Value at June 30, 2013
($ in thousands)	Total		Level 1		Level 2		Level 3
Assets:
Pension assets	$	1,629	$	1,629	$	—	$	—
Totals	$	1,629	$	1,629	$	—	$	—
Liabilities:
Derivative liabilities	$	1,260	$	—	$	—	$	1,260
Totals	$	1,260	$	—	$	—	$	1,260

	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

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 at December 31, 2012	$	2,244
Total unrealized gains		—
Included in earnings		5,148
Settlements		(6,132	)
Issuances		—
Transfers in and/or out of Level 3		—
Balance at June 30, 2013	$	1,260