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Earnings Per Share (Notes)
6 Months Ended
Jun. 30, 2014
Earnings Per Share [Abstract]  
Earnings Per Share
Earnings per Share
 

Earnings per share are calculated using the “two-class” method. Under the “two-class” method, undistributed earnings are allocated to both common shares and participating securities. The sum of distributed earnings to common stockholders and undistributed earnings allocated to common stockholders is divided by the weighted-average number of common shares outstanding during the period. The restricted stock granted by AK Holding is entitled to non-forfeitable dividends, if declared, and meets the criteria of a participating security.
 
 
Three Months Ended June 30,
 
Six Months Ended June 30,
 
 
2014
 
2013
 
2014
 
2013
Net income (loss) attributable to AK Steel Holding Corporation
 
$
(17.1
)
 
$
(40.4
)
 
$
(103.2
)
 
$
(50.3
)
Less: distributed earnings to common stockholders and holders of certain stock compensation awards
 

 

 

 

Undistributed earnings (loss)
 
$
(17.1
)
 
$
(40.4
)
 
$
(103.2
)
 
$
(50.3
)
 
 
 
 
 
 
 
 
 
Common stockholders earnings—basic and diluted:
 
 
 
 
 
 
 
 
Distributed earnings to common stockholders
 
$

 
$

 
$

 
$

Undistributed earnings (loss) to common stockholders
 
(17.0
)
 
(40.3
)
 
(102.8
)
 
(50.1
)
Common stockholders earnings (loss)—basic and diluted
 
$
(17.0
)
 
$
(40.3
)
 
$
(102.8
)
 
$
(50.1
)
 
 
 
 
 
 
 
 
 
Common shares outstanding (weighted-average shares in millions):
 
 
 
 
 
 
 
 
Common shares outstanding for basic earnings per share
 
136.2

 
135.8

 
136.2

 
135.8

Effect of exchangeable debt
 

 

 

 

Effect of dilutive stock-based compensation
 

 

 

 

Common shares outstanding for diluted earnings per share
 
136.2

 
135.8

 
136.2

 
135.8

 
 
 
 
 
 
 
 
 
Basic and diluted earnings per share:
 
 
 
 
 
 
 
 
Distributed earnings
 
$

 
$

 
$

 
$

Undistributed earnings (loss)
 
(0.13
)
 
(0.30
)
 
(0.76
)
 
(0.37
)
Basic and diluted earnings (loss) per share
 
$
(0.13
)
 
$
(0.30
)
 
$
(0.76
)
 
$
(0.37
)
 
 
 
 
 
 
 
 
 
Potentially issuable common shares (in millions) excluded from earnings per share calculation due to anti-dilutive effect
 
8.3

 
2.5

 
8.2

 
2.5