Fair Value Measurements (Tables)

3 Months Ended

Mar. 31, 2014

Fair Value, Measurement Inputs, Disclosure [Table Text Block]

The following table summarizes assets and liabilities measured on a recurring basis for each of the three hierarchy levels presented below.



Dollar amounts in millions	March 31, 2014		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Available for sale securities	$	3.8	$	—	$	—	$	3.8
Trading securities	2.1		2.1		—		—
Contingent consideration	3.6		—		—		3.6

Dollar amounts in millions	December 31, 2013		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Available for sale securities	$	3.7	$	—	$	—	$	3.7
Trading securities	2.0		2.0		—		—
Contingent consideration	3.8		—		—		3.8

Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]

The following table summarizes changes in assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) during the three months ended March 31, 2014 and 2013.



Dollar amounts in millions	Available for sale securities		Contingent consideration
Balance at December 31, 2012	$	2.0	$	—
Total unrealized gains included in other comprehensive income	0.5		—
Balance at March 31, 2013	$	2.5	$	—

Balance at December 31, 2013	$	3.7	$	3.8
Total unrealized gains included in other comprehensive income	0.1		—
Foreign currency loss	—		(0.2		)
Balance at September March 31, 2014	$	3.8	$	3.6

- Definition

Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset.

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