Restructuring Costs (Tables)

9 Months Ended

Sep. 30, 2012

Reconciliation of QEP Energy's restructuring cost

The following table summarizes, by line of business, each major type of costs expected to be incurred and the total amounts recorded in "General and administrative" expense on the Condensed Consolidated Statement of Operations the respective periods indicated:



	QEP Energy		QEP Field Services		QEP Marketing		Total
Restructuring costs expected to be incurred	(in millions)
One-time termination benefits	$	3.4	$	—	$	0.3	$	3.7
Retention & relocation expense	5.5		0.2		0.2		5.9
Lease termination costs	0.6		—		—		0.6
Total restructuring costs expected to be incurred	$	9.5	$	0.2	$	0.5	$	10.2

Total restructuring costs recognized in income during the current period
During the three months ended September 30, 2012
One-time termination benefits	$	0.2	$	—	$	—	$	0.2
Retention & relocation expense	—		—		—		—
Lease termination costs	—		—		—		—
Total restructuring costs incurred for the three months ended September 30, 2012	$	0.2	$	—	$	—	$	0.2

During the nine months ended September 30, 2012
One-time termination benefits	$	2.1	$	—	$	—	$	2.1
Retention & relocation expense	3.2		—		—		3.2
Lease termination costs	—		—		—		—
Total restructuring costs incurred for the nine months ended September 30, 2012	$	5.3	$	—	$	—	$	5.3

Schedule of Restructuring Reserve by Type of Cost [Table Text Block]



	QEP Energy			QEP Field Services		QEP Marketing		Total
	(in millions)
Balance at December 31, 2011	$	—		$	—	$	—	$	—
Costs incurred and charged to expense	5.3			—		—		5.3
Costs paid or otherwise settled	(5.1		)	—		—		(5.1		)
Balance at September 30, 2012	$	0.2		—		—		$	0.2

- Definition

Tabular disclosure of restructuring and related costs by type of restructuring including the description of the restructuring costs, such as the expected cost; the costs incurred during the period; the cumulative costs incurred as of the balance sheet date; the income statement caption within which the restructuring charges recognized for the period are included; and changes to an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost.

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- Definition

Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period.

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