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Segments
6 Months Ended
Jun. 30, 2014
Segment Reporting [Abstract]  
Segments
Segments
As discussed in Note 1, effective April 1, 2014 we changed the composition of our reportable segments. Prior-year results have been recast to conform with the new presentation of reportable segments. Our operations are organized into four reportable segments: Gypsum (previously North American Gypsum), Ceilings (previously Worldwide Ceilings), Distribution (previously Building Products Distribution) and UBBP. See Note 2 for segment results for UBBP. Segment results for our Gypsum, Distribution and Ceilings segments were as follows:
 
Three months ended June 30,
 
Six months ended June 30,
(millions)
2014
 
2013 (b)
 
2014 (b)
 
2013 (b)
Net Sales:
 
 
 
 
 
 
 
Gypsum
$
612

 
$
577

 
$
1,157

 
$
1,090

Ceilings (a)
130

 
144

 
255

 
282

Distribution
344

 
319

 
644

 
600

Eliminations
(138
)
 
(124
)
 
(258
)
 
(242
)
Total
$
948

 
$
916

 
$
1,798

 
$
1,730

 
 
 
 
 
 
 
 
Operating Profit (Loss):
 
 
 
 
 
 
 
Gypsum
$
95

 
$
67

 
$
160

 
$
113

Ceilings (a)
24

 
26

 
39

 
54

Distribution
4

 
1

 
5

 
(1
)
Corporate
(21
)
 
(19
)
 
(42
)
 
(38
)
Eliminations
(4
)
 
(1
)
 
2

 
(5
)
Total
$
98

 
$
74

 
$
164

 
$
123


(a) Ceilings' net sales and operating profit for the six months ended June 30, 2014 includes the results, through February 27, 2014, of our wholly-owned subsidiaries and consolidated joint ventures that were contributed to UBBP.
(b) Net sales and operating profit (loss) have been recast for periods prior to April 1, 2014 to conform with the new presentation of reportable segments.
In our disclosure of total assets by reportable segment in Note 13 of our Annual Report on Form 10-K for the year ended December 31, 2013, we reflected all cash within Corporate. As part of the consideration for our investment in UBBP on February 27, 2014, we made a cash payment of $513 million to Boral and we contributed to UBBP certain wholly-owned subsidiaries and joint venture investments, collectively the "Contributed Entities." See further discussion in Note 2. Total assets of the Contributed Entities were $139 million, consisting of (a) total assets, net of cash, of our contributed wholly-owned subsidiaries and consolidated joint ventures and (b) our investments in the unconsolidated joint ventures. These assets were included within Worldwide Ceilings, which we now refer to as our Ceilings segment.