FAIR VALUE ACCOUNTING (Tables)

9 Months Ended

Sep. 30, 2018

Fair Value Accounting Tables

Fair value measurement of Assets and liability

	Fair Value at September 30, 2018
($ in thousands)	Total		Level 1		Level 2		Level 3
Assets:
Pension assets	$	1,743	$	1,743	$	—	$	—
Totals	$	1,743	$	1,743	$	—	$	—
Liabilities:
Derivative liabilities	$	1,019	$	—	$	—	$	1,019
Totals	$	1,019	$	—	$	—	$	1,019

	Fair Value at December 31, 2017
($ in thousands)	Total		Level 1		Level 2		Level 3
Assets:
Pension assets	$	1,806	$	1,806	$	—	$	—
Totals	$	1,806	$	1,806	$	—	$	—
Liabilities:
Derivative liabilities	$	—	$	—	$	—	$	—
Totals	$	—	$	—	$	—	$	—

Schedule of derivative liabilities

($ in thousands)	Derivative  Liabilities
Balance at December 31, 2017	$	—
Total unrealized gains		—
Included in earnings		186
Settlements		—
Issuances		833
Transfers in and/or out of Level 3		—
Balance at September 30, 2018	$	1,019