FAIR VALUE ACCOUNTING (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2014

Dec. 31, 2013

Fair Value Accounting Tables

Fair value measurement of Assets and liability

	Fair Value at September 30, 2014
($ in thousands)	Total		Level 1		Level 2		Level 3
Assets:
Pension assets	$	1,690	$	1,690	$	—	$	—
Totals	$	1,690	$	1,690	$	—	$	—
Liabilities:
Derivative liabilities	$	—	$	—	$	—	$	—
Totals	$	—	$	—	$	—	$	—

	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

Reconciliation of liabilities measured at fair value on a recurring basis

($ in thousands)	Derivative Liabilities
Balance at December 31, 2013	$	57
Total unrealized gains		—
Included in earnings		—
Settlements		(57	)
Issuances		—
Transfers in and/or out of Level 3		—
Balance at September 30, 2014	$	—