FAIR VALUE ACCOUNTING (Tables)

9 Months Ended

Sep. 30, 2013

Fair Value Accounting Tables

Fair value measurement of Assets and liability

	Fair Value at September 30, 2013
($ in thousands)	Total		Level 1		Level 2		Level 3
Assets:
Pension assets	$	1,663	$	1,663	$	—	$	—
Totals	$	1,663	$	1,663	$	—	$	—
Liabilities:
Derivative liabilities	$	406	$	—	$	—	$	406
Totals	$	406	$	—	$	—	$	406

	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

($ in thousands)	Derivative Liabilities
Balance at December 31, 2012	$	2,244
Total unrealized gains
Included in earnings		4,679
Settlements		(6,517	)
Issuances		—
Transfers in and/or out of Level 3		—
Balance at September 30, 2013	$	406