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FAIR VALUE ACCOUNTING (Tables)

12 Months Ended

Dec. 31, 2013

Fair Value Accounting Tables

Fair value measurement of Assets and liability

	Fair Value at December 31, 2013
($ in thousands)	Total				Level 1				Level 2				Level 3
Assets:
Pension assets		$	1,790			$	1,790			$	—			$	—
Totals		$	1,790			$	1,790			$	—			$	—
Liabilities:
Derivative liabilities		$	57			$	—			$	—			$	57
Totals		$	57			$	—			$	—			$	57

		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 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
Included in earnings			4,776
Settlements			(6,963	)
Issuances			—
Transfers in and/or out of Level 3			—
Balance at December 31, 2013		$	57

Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes 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 liability.

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