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Changes in Estimates
3 Months Ended
Mar. 31, 2014
Changes in Estimates (Details) [Abstract]  
Changes in Estimates [Text Block]
(12)  Changes in Estimates

       Orbital's revenues, costs and operating income are derived primarily from long-term contracts that are accounted for using the percentage-of-completion method of accounting.   Revenues are recorded based on the percentage that costs incurred to date bear to the most recent estimates of total costs to complete each contract.  Estimating future revenues, costs and profit is a process requiring a high degree of management judgment, including management's assumptions regarding the company's operational performance as well as general economic conditions.  In the event of a change in total estimated contract revenue, cost or profit, the cumulative effect of such change is recorded in the period the change in estimate occurs.  Aggregate net changes in contract estimates recognized using the cumulative catch-up method of accounting increased operating income by approximately $7 million and $13 million in the first quarter of 2014 and 2013, respectively.