Restructuring Costs

9 Months Ended

Sep. 30, 2013

Restructuring Costs [Abstract]

Restructuring Costs

Restructuring Costs

During the first quarter of 2012, QEP began incurring costs related to the closure of its Oklahoma City office and the subsequent consolidation of its Southern Region operations into a single regional office located in Tulsa. During the second half of 2012, QEP incurred additional restructuring and reorganization costs related to consolidating various corporate and accounting functions to the Denver corporate headquarters. The creation of one office for QEP’s Southern Region as well as the consolidation of corporate and accounting functions was intended to increase efficiency, team-based collaboration and organizational productivity over the long term. As part of the reorganization, QEP incurred costs associated with the severance, retention and relocation of employees, additional pension expenses, exit costs associated with the termination of operating leases arising from office space that will no longer be utilized by the Company and other expenses. The Company currently estimates that the remaining restructuring costs will be incurred during the remainder of 2013.

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

	Total Restructuring Costs
	Total Expected to be Incurred		Recognized in Income
			Period from Inception to September 30, 2013		Three Months Ended September 30, 2013				Nine Months Ended September 30, 2013
					2013		2012		2013		2012
QEP Energy	(in millions)
One-time termination benefits	$	3.3	$	3.3	$	0.1	$	0.2	0.4		2.1
Retention & relocation expense	3.7		3.6		0.1		0.1		0.3		3.2
Lease termination costs	0.6		0.6		—		—		—		—
Total restructuring costs	$	7.6	$	7.5	$	0.2	$	0.3	0.7		5.3
QEP Field Services
One-time termination benefits	$	—	$	—	$	—	$	—	—		—
Retention & relocation expense	0.1		0.1		0.1		—		0.1		—
Lease termination costs	—		—		—		—		—		—
Total restructuring costs	$	0.1	$	0.1	$	0.1	$	—	0.1		—
QEP Marketing
One-time termination benefits	$	0.3	$	0.3	$	—	$	—	0.1		—
Retention & relocation expense	—		—		—		—		—		—
Lease termination costs	—		—		—		—		—		—
Total restructuring costs	$	0.3	$	0.3	$	—	$	—	0.1		—
Total QEP
One-time termination benefits	$	3.6	$	3.6	$	0.1	$	0.2	$	0.5	$	2.1
Retention & relocation expense	3.8		3.7		0.2		0.1		0.4		3.2
Lease termination costs	0.6		0.6		—		—		—		—
Total restructuring costs	$	8.0	$	7.9	$	0.3	$	0.3	$	0.9	$	5.3

The following is a reconciliation of the restructuring liability, by line of business, which is included within “Accounts payable and accrued expenses” on the Condensed Consolidated Balance Sheets:

	QEP Energy			QEP Field Services			QEP Marketing			Total
	(in millions)
Balance at December 31, 2012	$	1.0		$	—		$	—		$	1.0
Costs incurred and charged to expense	0.7			0.1			0.1			0.9
Costs paid or otherwise settled	(1.7		)	(0.1		)	(0.1		)	(1.9		)
Balance at September 30, 2013	$	—		—			—			$	—