14. Other Comprehensive Income

On January 1, 2012, the company adopted Financial Accounting Standards Board amended guidance, with the exception of an amendment providing for a deferral of a certain provision, on the presentation of other comprehensive income and its components in the consolidated financial statements. The company has elected to present net income and comprehensive income as two separate but consecutive statements. This guidance was applied retrospectively, as required.

The accumulated balances related to each component of other comprehensive income are as follows:


	Change in Derivative Instruments Designated As Cash Flow Hedges			Foreign Currency Translation Adjustment			Benefit Plan Adjustments			Accumulated Other Comprehensive (Loss) Income
(dollars in millions)
Balance at December 31, 2009	$	(0.9	)	$	67.4		$	(91.2	)	$	(24.7	)
Other comprehensive income (loss) before income taxes		1.4			(38.4	)		9.5			(27.5	)
Income tax (provision) benefit related to other comprehensive income (loss) items^(A)		(0.5	)		—			(3.5	)		(4.0	)

Balance at December 31, 2010	$	—		$	29.0		$	(85.2	)	$	(56.2	)

Other comprehensive income (loss) before income taxes		(3.4	)		12.1			(30.7	)		(22.0	)
Income tax (provision) benefit related to other comprehensive income (loss) items^(A)		2.0			—			9.6			11.6

Balance at December 31, 2011	$	(1.4	)	$	41.1		$	(106.3	)	$	(66.6	)

Other comprehensive income (loss) before income taxes		2.4			(8.5	)		(12.7	)		(18.8	)
Income tax (provision) benefit related to other comprehensive income (loss) items^(A)		(1.7	)		—			5.9			4.2

Balance at December 31, 2012	$	(0.7	)	$	32.6		$	(113.1	)	$	(81.2	)

^(A)	Income taxes are not provided for foreign currency translation adjustments.