Gain (loss) after tax expense or benefit, not previously recognized and resulting from the sale of a business component, which is recognized at the date of sale. A gain (loss) reflects the amount by which the consideration received exceeds (is exceeded by) the net carrying amount (reflecting previous provisions for loss on disposal, if any) of the disposal group.

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Overall income (loss) from a disposal group that is classified as a component of the entity, before income tax, reported as a separate component of income before extraordinary items. Includes the following (before income tax): income (loss) from operations during the phase-out period, gain (loss) on disposal, provision (or any reversals of earlier provisions) for loss on disposal, and adjustments of a prior period gain (loss) on disposal.

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- Definition

For the disposal group, including a component of the entity (discontinued operation), the aggregate of amounts due from customers or clients for goods or services that have been delivered or sold in the normal course of business and an amount representing an agreement for an unconditional promise by the maker to pay the entity (holder) a definite sum of money at a future date, reduced to their estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection and net of any write-downs taken for collection uncertainty on the part of the holder, respectively.

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- Definition

This element represents the overall income (loss) from a disposal group apportioned to the parent that is classified as a component of the entity, net of income tax, reported as a separate component of income before extraordinary items after deduction or consideration of the amount which may be allocable to noncontrolling interests, if any. Includes the following (net of tax): income (loss) from operations during the phase-out period, gain (loss) on disposal, provision (or any reversals of earlier provisions) for loss on disposal, and adjustments of a prior period gain (loss) on disposal.

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Discontinued Operations (Details) (USD $)	1 Months Ended		12 Months Ended
Discontinued Operations (Details) (USD $)	Aug. 31, 2011	Jun. 30, 2010	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2009
Discontinued Operations
After-tax gain from discontinued operations				$ 41,973,000
Revenue			37,000,000	157,000,000	154,000,000
Income (loss) before taxes			19,000,000	41,000,000	(279,000,000)
Income (loss) after taxes			11,363,000	25,365,000	(168,509,000)
Tax benefit in accordance with an intercompany tax sharing agreement			1,000,000	4,000,000	113,000,000
SunCor
Discontinued Operations
Revenue			1,000,000	30,000,000	114,000,000
Income (loss) before taxes			(2,000,000)	(10,000,000)	(276,000,000)
Income (loss) after taxes			(1,000,000)	(6,000,000)	(167,000,000)
Assets			9,000,000
Inter-company receivables			7,000,000
Other assets			2,000,000
APSES
Discontinued Operations
After-tax gain from discontinued operations	10,000,000	25,000,000
Revenue			36,000,000	127,000,000	40,000,000
Income (loss) before taxes			21,000,000	51,000,000	(3,000,000)
Income (loss) after taxes			$ 12,000,000	$ 31,000,000	$ (2,000,000)