Restructuring Costs (Tables)

9 Months Ended

Sep. 30, 2013

Reconciliation of QEP Energy's restructuring cost

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
			Period from Inception to 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

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, 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	$	—		—			—			$	—

- 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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