Axiall 10-Q 8 Nov 13 2013 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 30, 2013	Nov. 04, 2013
Document and Entity Information	'	'
Entity Registrant Name	'AXIALL CORP/DE/	'
Entity Central Index Key	'0000805264	'
Document Type	'10-Q	'
Document Period End Date	30-Sep-13	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--12-31	'
Entity Current Reporting Status	'Yes	'
Entity Filer Category	'Large Accelerated Filer	'
Entity Common Stock, Shares Outstanding	'	69,883,188
Document Fiscal Year Focus	'2013	'
Document Fiscal Period Focus	'Q3	'

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Millions, unless otherwise specified
Assets:	'	'
Cash and cash equivalents	$79.90	$200.30
Receivables, net of allowance for doubtful accounts of $ 5.6 million and $4.5 million at September 30, 2013 and December 31, 2012, respectively.	637.1	314.9
Inventories	414.8	288.4
Prepaid expenses and other	65.6	14.7
Deferred income taxes	10.4	21.1
Total current assets	1,207.80	839.4
Property, plant and equipment, net	1,649.30	637.7
Goodwill	1,720	217.2
Intangible assets, net	1,139.60	43.4
Other assets, net	76.4	63.6
Total assets	5,793.10	1,801.30
Liabilities and Equity:	'	'
Current portion of long-term debt	2.8	'
Accounts payable	332	211.2
Interest payable	12.8	18.9
Income taxes payable	3.8	15.1
Accrued compensation	47.5	44.7
Other accrued current liabilities	128.7	61.2
Total current liabilities	527.6	351.1
Long-term debt, excluding the current portion of long-term debt	1,330.50	448.1
Lease financing obligation	108.3	112.3
Deferred income taxes	743.9	177.9
Pensions and other postretirement benefits	331.5	48.3
Other non-current liabilities	171.1	60.1
Total liabilities	3,212.90	1,197.80
Commitments and contingencies	'	'
Equity:	'	'
Preferred stock-$0.01 par value; 75,000,000 shares authorized; no shares issued	'	'
Common stock-$0.01 par value; shares authorized: 200,000,000 and 100,000,000 at September 30, 2013 and December 31, 2012, respectively; issued and outstanding: 69,883,188 and 34,546,767 at September 30, 2013 and December 31, 2012, respectively.	0.7	0.3
Additional paid-in capital	2,269.50	487.1
Retained earnings	223.6	138
Accumulated other comprehensive loss, net of tax	-32.2	-21.9
Total Axiall stockholders' equity	2,461.60	603.5
Noncontrolling interest	118.6	'
Total equity	2,580.20	603.5
Total liabilities and equity	$5,793.10	$1,801.30

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Millions, except Share data, unless otherwise specified
CONDENSED CONSOLIDATED BALANCE SHEETS	'	'
Receivables, allowance for doubtful accounts (in dollars)	$5.60	$4.50
Preferred stock, par value (in dollars per share)	$0.01	$0.01
Preferred stock, shares authorized	75,000,000	75,000,000
Preferred stock, shares issued	0	0
Common stock, par value (in dollars per share)	$0.01	$0.01
Common stock, shares authorized	200,000,000	100,000,000
Common stock, shares issued	69,883,188	34,546,767
Common stock, shares outstanding	69,883,188	34,546,767

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF INCOME (USD $)	3 Months Ended		9 Months Ended
In Millions, except Per Share data, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
CONDENSED CONSOLIDATED STATEMENTS OF INCOME	'	'	'	'
Net sales	$1,197.50	$813.50	$3,531.50	$2,541.10
Operating costs and expenses:	'	'	'	'
Cost of sales	984.9	673.2	2,925.60	2,210.50
Selling, general and administrative expenses	93.9	53.5	269.9	153
Long-lived asset impairment charges (recoveries), net	25.8	'	28.4	-0.8
Transaction related costs and other, net	14.8	14.8	33.7	27.2
Gain on sale of assets, net	'	-1.9	'	-19.3
Total operating costs and expenses	1,119.40	739.6	3,257.60	2,370.60
Operating income	78.1	73.9	273.9	170.5
Interest expense, net	-19.7	-14.7	-57.4	-43.6
Foreign exchange loss	-0.4	-0.2	'	-0.6
Loss on redemption and other debt costs	'	'	-78.5	'
Gain on acquisition of controlling interest	'	'	23.5	'
Income before income taxes	58	59	161.5	126.3
Provision for income taxes	18.7	19.7	51.3	38.1
Consolidated net income	39.3	39.3	110.2	88.2
Less net income attributable to noncontrolling interest	0.3	'	1.9	'
Net income attributable to Axiall	$39	$39.30	$108.30	$88.20
Earnings per share attributable to Axiall:	'	'	'	'
Basic (in dollars per share)	$0.56	$1.13	$1.63	$2.54
Diluted (in dollars per share)	$0.55	$1.12	$1.62	$2.53
Weighted average common shares outstanding:	'	'	'	'
Basic (in shares)	69.9	34.5	66.4	34.4
Diluted (in shares)	70.4	34.9	66.8	34.6
Dividends per common share (in dollars per share)	$0.16	$0.08	$0.32	$0.16

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME	'	'	'	'
Consolidated net income	$39.30	$39.30	$110.20	$88.20
Less net income attributable to noncontrolling interest	0.3	'	1.9	'
Net income attributable to Axiall	39	39.3	108.3	88.2
Other comprehensive income (loss):	'	'	'	'
Foreign currency translation gain (loss)	10.2	14.6	-16.4	12.8
Unrealized gain (loss) on derivatives	-0.3	'	-1.1	0.7
Pension liability adjustment	0.5	0.4	1.6	1.3
Other comprehensive income (loss), before income taxes	10.4	15	-15.9	14.8
Expense (benefit) from income taxes related to other comprehensive income items	3	7	-5.6	6.8
Other comprehensive income (loss), net of tax	7.4	8	-10.3	8
Comprehensive income, net of income taxes	46.7	47.3	99.9	96.2
Less comprehensive income attributable to noncontrolling interest	0.3	'	1.9	'
Comprehensive income attributable to Axiall	$46.40	$47.30	$98	$96.20

CONDENSED_CONSOLIDATED_STATEME2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012
Cash flows from operating activities:	'	'
Consolidated net income	$110.20	$88.20
Adjustments to reconcile consolidated net income to net cash provided by operating activities:	'	'
Depreciation	108.1	62.1
Amortization	49	5.9
Deferred income taxes	-10	-3
Loss on redemption and other debt costs	78.5	'
Gain on acquisition of controlling interest	-23.5	'
Long-lived asset impairment charges (recoveries), net	28.4	-0.8
Gain on sale of assets	'	-19.3
Other non-cash items	9.4	8.4
Change in operating assets and liabilities, and other (excluding effects of acquisition)	-194.1	-75.8
Net cash provided by operating activities	156	65.7
Cash flows from investing activities:	'	'
Capital expenditures	-108.5	-55.8
Proceeds from sale of assets	11.1	23.6
Cash acquired in acquisition	26.7	'
Net cash used in investing activities	-70.7	-32.2
Cash flows from financing activities:	'	'
Borrowings on ABL revolver	402.5	183.4
Repayments on ABL revolver	-402.5	-183.4
Issuance of long-term debt	450	'
Long-term debt payments	-531.1	'
Make-whole and other fees paid related to financing activities	-98	-0.6
Dividends paid	-11.2	-2.8
Distribution to noncontrolling interest	-13.3	'
Excess tax benefits from share-based payment arrangements	0.8	3.3
Stock compensation plan activity	-1.5	-5.1
Net cash used in financing activities	-204.3	-5.2
Effect of exchange rate changes on cash and cash equivalents	-1.4	1.6
Net change in cash and cash equivalents	-120.4	29.9
Cash and cash equivalents at beginning of period	200.3	88.6
Cash and cash equivalents at end of period	$79.90	$118.50

CONDENSED_CONSOLIDATED_STATEME3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Supplemental Disclosures) (USD $)	3 Months Ended	8 Months Ended	9 Months Ended	0 Months Ended
Share data in Millions, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013	Jan. 28, 2013	Sep. 30, 2013	Jun. 30, 2013
				Merged Business	Merged Business	Merged Business
Purchase price	'	'	'	$2,800,000,000	'	'
Number of shares of common stock issued for acquisition	35.2	35.2	35.2	35.2	'	'
Shares of common stock issued for acquisition	'	'	'	1,800,000,000	'	'
Debt assumed	'	'	'	$967,000,000	$967,000,000	$967,000,000

BASIS_OF_PRESENTATION

BASIS OF PRESENTATION	9 Months Ended
	Sep. 30, 2013
BASIS OF PRESENTATION	'
BASIS OF PRESENTATION	'
	1. BASIS OF PRESENTATION
	The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America ("GAAP") for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. The accompanying unaudited condensed consolidated financial statements reflect all of the adjustments that, in the opinion of management, are necessary to present fairly the financial position, results of operations and cash flows for the interim periods reported. Such adjustments are of a normal, recurring nature.
	Our financial condition as of, and our operating results for the three and nine month periods ended September 30, 2013 are not necessarily indicative of the financial condition and results that may be expected for the full year ending December 31, 2013 or any other interim period. Certain prior period amounts have been reclassified to conform to the current period's presentation. These reclassifications did not impact the Company's operating income or consolidated net income.
	On January 28, 2013 we acquired substantially all of the assets and liabilities of PPG Industries, Inc.'s ("PPG") business relating to the production of chlorine, caustic soda and related chemicals (the "Merged Business") through a merger between a subsidiary of PPG and a subsidiary of the Company (the "Merger"); we also completed a series of related financings (collectively, the "Transactions"). The purchase price for the Merged Business was approximately $2.8 billion and consisted of: (i) the issuance of approximately 35.2 million shares of our common stock valued at approximately $1.8 billion; (ii) the assumption of $967.0 million of debt; and (iii) the assumption of certain other liabilities including pension and other postretirement obligations. The final purchase price is subject to a settlement with PPG related to the final working capital and funding status of certain pension benefit plans of the Merged Business as of the date of acquisition. See Note 2 to the unaudited condensed consolidated financial statements.
	Through the Merger, we acquired, as part of the Merged Business, the remaining 50 percent interest that we did not previously own of PHH Monomers LLC, a joint venture between us and PPG ("PHH"). Prior to the Merger, we owned 50 percent of PHH and accounted for our ownership interest as an equity method investment. We recognized an estimated gain of approximately $23.5 million as a result of remeasuring the equity interest we held in PHH before the Merger. The estimated fair value of our prior equity interest in PHH before the Merger was $25.2 million. PHH is a manufacturing joint venture that consists of plant and equipment and the fair value was estimated based on the replacement cost of assets in similar condition.
	Accounting Standards Codification ("ASC") 810-10, Noncontrolling Interests in Consolidated Financial Statements, provides guidance on accounting for the financial presentation of noncontrolling interest in subsidiaries. Beginning in the first quarter of 2013, we incorporated the noncontrolling interests in our majority-owned subsidiaries in our financial statement presentation including our interest in the Taiwan Chlorine Industries, Ltd. ("TCI") joint venture that we acquired in the Transactions. Such presentation requires us to report our noncontrolling interests in our majority-owned subsidiaries as a separate line item in the equity section of our condensed consolidated balance sheets. In addition, our condensed consolidated statements of income, condensed consolidated statements of comprehensive income and condensed consolidated statements of cash flows reflect the prescribed manner in which the net income of the subsidiary is presented on the controlling company's consolidated financial statements. Accordingly, "attributable to Axiall" refers to our operating results exclusive of any noncontrolling interest in subsidiaries including the interest of our minority partner in TCI.
	The accompanying unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes to audited consolidated financial statements included in our Annual Report on Form 10-K for the year ended December 31, 2012 (the "2012 Annual Report"). There has been no material change in the significant accounting policies followed by us during the three and nine month periods ended September 30, 2013 from those disclosed in the 2012 Annual Report. Unless the context otherwise requires, references to "Axiall," the "Company," "we," "our" or "us," means Axiall Corporation and its consolidated subsidiaries.

MERGER_WITH_THE_PPG_CHEMICALS_

MERGER WITH THE PPG CHEMICALS BUSINESS	9 Months Ended
	Sep. 30, 2013
MERGER WITH THE PPG CHEMICALS BUSINESS	'
MERGER WITH THE PPG CHEMICALS BUSINESS	'
	2. MERGER WITH THE PPG CHEMICALS BUSINESS
	The Merger created a leading integrated chemicals and building products company with a broad portfolio of downstream products, and greater scale and ability to capitalize on globally advantaged, low cost North American natural gas. The results of the Merged Business are included in our financial statements from January 28, 2013, the closing date of the acquisition of the Merged Business. We issued 35.2 million shares of our common stock, assumed $967.0 million of debt and assumed certain other liabilities including pension liabilities and other postretirement obligations as consideration for the Merged Business. The final purchase price is subject to a settlement with PPG related to the final working capital and funding status of certain pension benefit plans of the Merged Business as of the date of acquisition.
	In connection with the Transactions, through September 30, 2013, we have paid approximately $56.0 million in fees and expenses, which included: (i) approximately $30.3 million of debt issuance costs, of which approximately $19.3 million was deferred; and (ii) approximately $25.7 million of related professional and legal fees.
	The initial accounting for the Merged Business (including the allocation of the purchase price to acquired assets and liabilities) is preliminary and subject to change, due to, among other things, the settlement with PPG related to the final working capital and funding status of certain pension benefit plans of the Merged Business, as well as changes in the fair value of working capital and other assets, completion of an appraisal of assets acquired and liabilities assumed, and final valuation of intangible assets. Goodwill recognized from the acquisition of the Merged Business is primarily due to the increase in size and economies of scale of the merged companies, a significant increase in chlorine production flexibility, an increase in natural gas integration and strategic, geographic and product synergies. Approximately $10.4 million of the goodwill recognized in the Merger is expected to be deductible for tax purposes. The fair value of the noncontrolling interest in TCI was estimated based on the present value of estimated future cash flows from TCI attributable to our minority partner's ownership percentage of TCI. The preliminary allocation of the purchase price to assets acquired and liabilities assumed, including remeasurement period adjustments recorded during the three months ended September 30, 2013, is set forth in the table below and is subject to change during the measurement period of up to twelve months.
	(In millions)	Preliminary			Measurement			Revised Preliminary
		Allocation as of			Period Adjustments			Allocation as of
		June 30, 2013						September 30, 2013
	Cash and cash equivalents	$	26.7		$	-		$	26.7
	Receivables		233.7			1.4			235.1
	Inventories		72.3			4.8			77.1
	Prepaid expenses and other		11.9			(1.8	)		10.1
	Property, plant and equipment		962.8			(6.4	)		956.4
	Goodwill		1,450.20			76	(1)		1,526.20
	Intangible assets		1,218.00			(68.3	)		1,149.70
	Other assets		42.5			(0.5	)		42
	Accounts payable		(97.8	)		-			(97.8	)
	Income taxes payable		(4.7	)		-			(4.7	)
	Accrued compensation		(20.6	)		-			(20.6	)
	Other accrued taxes		(10.9	)		10.4			(0.5	)
	Other accrued liabilities		(57.1	)		7.2			(49.9	)
	Deferred income taxes		(616.0	)		12	(2)		(604.0	)
	Pensions and other postretirement benefits		(279.8	)		-			(279.8	)
	Other non-current liabilities		(61.6	)		(7.2	)		(68.8	)
	Debt assumed		(967.0	)		-			(967.0	)
	Noncontrolling interest		(129.3	)		(0.7	)		(130.0	)
	Total net assets acquired	$	1,773.30		$	26.9	(3)	$	1,800.20
	(1) Primarily consists of $68.3 million in adjustments to customer relationships intangible assets and preliminary estimates of working capital and the funding status of certain pension benefit plans of the Merged Business as of the date of acquisition that are subject to a settlement with PPG in accordance with agreements entered into in connection with the Merger.
	(2) Deferred income taxes resulting from the revaluation of acquired assets and liabilities.
	(3) Includes preliminary estimates of working capital and the funding status of certain pension benefit plans of the Merged Business as of the date of acquisition that are subject to a settlement with PPG in accordance with agreements entered into in connection with the Merger.
	Summary Pro Forma Information.    The following unaudited pro forma information reflects our consolidated results of operations as if the Transactions had taken place on January 1, 2012. The pro forma information includes primarily adjustments for depreciation based on the estimated fair value of the property, plant and equipment acquired in the Merger, amortization of acquired intangible assets and interest expense on the debt we incurred to finance the Transactions. The pro forma information is not necessarily indicative of the results of operations that we would have reported had the Transactions actually closed on January 1, 2012, nor is it necessarily indicative of future results.
		Three Months Ended September 30,						Nine Months Ended September 30,
	(In millions, except per share data)	2013			2012			2013			2012
	Net sales	$	1,197.50		$	1,240.30		$	3,639.20		$	3,793.70
	Net income attributable to Axiall	$	39		$	74.6		$	104.2	(a)	$	195.9	(b)
	Earnings per share from net income attributable to Axiall:
	Basic	$	0.56		$	1.07		$	1.49		$	2.8
	Diluted	$	0.55		$	1.06		$	1.48		$	2.79
	(a) In addition to the normal pro forma adjustments associated with the Transactions, this amount excludes: (i) the $23.5 million gain on acquisition of controlling interest in PHH; (ii) $13.4 million related to the inventory fair value purchase accounting adjustment; and (iii) $11.0 million related to the expensing of financing fees related to a $688.0 million bridge loan used in the Transactions. These amounts are excluded from the pro forma amounts for the nine months ended September 30, 2013 and comparable amounts are included in the nine months ended September 30, 2012 to reflect our consolidated results as if the Transactions had taken place on January 1, 2012.
	(b) In addition to the normal pro forma adjustments associated with the Transactions, this amount includes: (i) the $23.5 million gain on acquisition of controlling interest in PHH; (ii) $13.4 million related to the inventory fair value purchase accounting adjustment; and (iii) $11.0 million related to the expensing of financing fees related to a $688.0 million bridge loan used in the Transactions. These amounts are excluded from the pro forma amounts for the nine months ended September 30, 2013 and comparable amounts are included in the nine months ended September 30, 2012 to reflect our consolidated results as if the Transactions had taken place on January 1, 2012.
	Disclosure of revenues and earnings of the Merged Business since January 28, 2013 on a stand-alone basis is not practicable as the Merged Business is not being operated as a stand-alone business.
	Increase of Authorized Shares of Common Stock.    In connection with the Transactions and effective January 28, 2013, the Company increased the number of authorized shares of Company common stock from 100 million shares to 200 million shares.

NEW_ACCOUNTING_PRONOUNCEMENTS

NEW ACCOUNTING PRONOUNCEMENTS	9 Months Ended
	Sep. 30, 2013
NEW ACCOUNTING PRONOUNCEMENTS	'
NEW ACCOUNTING PRONOUNCEMENTS	'
	3. NEW ACCOUNTING PRONOUNCEMENTS
	In February 2013, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU" or "Update") 2013-02, an amendment to ASC Topic 220. This amendment requires an entity to provide information about the amounts reclassified out of accumulated other comprehensive income ("AOCI") by component. In addition, an entity is required to present, either on the face of the statement where net income is presented or in the notes, significant amounts reclassified out of AOCI by the respective line items of net income but only if the amount reclassified is required under GAAP to be reclassified to net income in its entirety in the same reporting period. For other amounts that are not required under GAAP to be reclassified in their entirety to net income, an entity is required to cross-reference to other disclosures required under GAAP that provide additional detail about those amounts. Implementation of this standard was required for reporting periods beginning after December 15, 2012. In Note 13, we have disclosed certain amounts reclassified out of AOCI by the respective line items of net income.
	In February 2013, the FASB issued ASU 2013-04—Liabilities (Topic 405): Obligations Resulting from Joint and Several Liability Arrangements for Which the Total Amount of the Obligation is Fixed at the Reporting Date. The objective of the amendments in this Update is to provide guidance for the recognition, measurement, and disclosure of obligations resulting from joint and several liability arrangements for which the total amount of the obligation within the scope of this guidance is fixed at the reporting date, except for obligations addressed within existing GAAP guidance. The guidance in this Update requires an entity to measure obligations resulting from joint and several liability arrangements for which the total amount of the obligation within the scope of this Update is fixed at the reporting date, as the sum of the following: (i) the amount the reporting entity agreed to pay on the basis of its arrangement among its co-obligors, and (ii) any additional amount the reporting entity expects to pay on behalf of its co-obligors. The guidance in this Update also requires an entity to disclose the nature and amount of the obligation as well as other information about those obligations. The Update will be effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. We are currently evaluating the amendments in this Update, but do not expect implementation to have a material impact on our condensed consolidated financial statements.
	In June 2013, the FASB issued ASU 2013-05—Foreign Currency Matters (Topic 830): Parent's Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity. The guidance in this Update provides that when a reporting entity (parent) ceases to have a controlling financial interest in a subsidiary or group of assets that is a nonprofit activity or a business (other than a sale of in substance real estate or conveyance of oil and gas mineral rights) within a foreign entity, the parent is required to apply the guidance in Subtopic 830-30 to release any related cumulative translation adjustment into net income. However, the cumulative translation adjustment should be released into net income only if the sale or transfer results in the complete or substantially complete liquidation of the foreign entity in which the subsidiary or group of assets had resided. For an equity method investment that is a foreign entity, the partial sale guidance in Section 830-30-40 still applies. As such, a pro rata portion of the cumulative translation adjustment should be released into net income upon a partial sale of such an equity method investment. In those instances, the cumulative translation adjustment is released into net income only if the partial sale represents a complete or substantially complete liquidation of the foreign entity that contains the equity method investment. Additionally, this Update clarifies that the sale of an investment in a foreign entity includes both (1) events that result in the loss of a controlling financial interest in a foreign entity (that is, irrespective of any retained investment) and (2) events that result in an acquirer obtaining control of an acquiree in which it held an equity interest immediately before the acquisition date (sometimes also referred to as a step acquisition). Accordingly, the cumulative translation adjustment should be released into net income upon the occurrence of those events. Implementation of this standard is required for fiscal years beginning on or after December 15, 2013. We are currently evaluating the amendments in this Update, but do not expect implementation to have a material impact on our condensed consolidated financial statements.
	In July 2013, the FASB issued ASU 2013-10, Derivatives and Hedging (Topic 815): Inclusion of the Fed Funds Effective Swap Rate (or Overnight Index Swap Rate) as a Benchmark Interest Rate for Hedge Accounting Purposes. Topic 815, provides guidance on the risks that are permitted to be hedged in a fair value or cash flow hedge. Among those risks for financial assets and financial liabilities, is the risk of changes in a hedged item's fair value or a hedged transaction's cash flows attributable to changes in the designated benchmark interest rate (referred to as interest rate risk). In the United States, prior to this Update, only the interest rates on direct Treasury obligations of the United States government (the "UST") and, for practical reasons, the London Interbank Offered Rate (the "LIBOR") swap rate were considered benchmark interest rates. The amendments in this Update permit inclusion of the Fed Funds Effective Swap Rate ("OIS") as a United States benchmark interest rate for hedge accounting purposes under Topic 815, in addition to the UST and the LIBOR. The amendments also remove the restriction on using different benchmark rates for similar hedges. Including the Fed Funds Effective Swap Rate (OIS) as an acceptable United States benchmark interest rate in addition to UST and LIBOR will provide risk managers with a more comprehensive spectrum of interest rate resets to utilize as the designated benchmark interest rate risk component under the hedge accounting guidance in Topic 815. The amendments are effective prospectively for qualifying new or redesignated hedging relationships entered into on or after July 17, 2013. Implementation of this Update did not have a material impact on our condensed consolidated financial statements.
	In July 2013, the FASB issued ASU 2013-11, Income Taxes (Topic 740): Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists. Prior to this Update, GAAP did not include explicit guidance on the financial statement presentation of an unrecognized tax benefit when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward existed. The Update provides that a liability related to an unrecognized tax benefit would be offset against a deferred tax asset for a net operating loss carryforward, a similar tax loss or a tax credit carryforward if such settlement is required or expected in the event the uncertain tax position is disallowed. In that case, the liability associated with the unrecognized tax benefit is presented in the financial statements as a reduction to the related deferred tax asset for a net operating loss carryforward, a similar tax loss or a tax credit carryforward. In situations in which a net operating loss carryforward, a similar tax loss or a tax credit carryforward is not available at the reporting date under the tax law of the jurisdiction or the tax law of the jurisdiction does not require, and the entity does not intend to use, the deferred tax asset for such purpose, the unrecognized tax benefit will be presented in the financial statements as a liability and will not be combined with deferred tax assets. The amendments in this Update do not require new recurring disclosures. The Update is effective for fiscal years beginning after December 15, 2013. We are currently evaluating the amendments in this Update and its application to our Company.

INVENTORIES

INVENTORIES	9 Months Ended
	Sep. 30, 2013
INVENTORIES	'
INVENTORIES	'
	4. INVENTORIES
	As of September 30, 2013 and December 31, 2012, the major classes of inventories were as follows:
	(In millions)	September 30,		December 31,
		2013		2012
	Raw materials	$	160.7	$	115.3
	Work-in-progress		5.8		7.1
	Finished goods		248.3		166.0
	Inventories	$	414.8	$	288.4

PROPERTY_PLANT_AND_EQUIPMENT_N

PROPERTY, PLANT AND EQUIPMENT, NET	9 Months Ended
	Sep. 30, 2013
PROPERTY, PLANT AND EQUIPMENT, NET	'
PROPERTY, PLANT AND EQUIPMENT, NET	'
	5. PROPERTY, PLANT AND EQUIPMENT, NET
	As of September 30, 2013 and December 31, 2012, property, plant and equipment consisted of the following:
	(In millions)	September 30,		December 31,
		2013		2012
	Machinery and equipment	$	2,306.90	$	1,492.60
	Buildings		223.9		203.7
	Depletable land and land improvements		291.2		90.4
	Construction-in-progress		97.6		33.6
	Property, plant and equipment, at cost		2,919.60		1,820.30
	Less: accumulated depreciation		1,270.30		1,182.60
	Property, plant and equipment, net	$	1,649.30	$	637.7
	Depreciation expense is computed using the straight-line method over the estimated useful lives of the assets. We periodically monitor actual experience to determine whether events and circumstances have occurred that may warrant revision of the estimated useful lives of property, plant and equipment. Effective January 1, 2013, we changed the useful lives of certain property, plant and equipment as a result of our historical experience which demonstrated longer useful lives for certain classes of assets. The change was accounted for as a change in estimate and applied prospectively. For the three months ended September 30, 2013, the effect of the change decreased depreciation expense by $5.2 million, increased net income attributable to Axiall by approximately $3.3 million and increased diluted earnings per share by $0.05. For the nine months ended September 30, 2013, the effect of the change decreased depreciation expense by $16.0 million, increased net income attributable to Axiall by approximately $10.1 million and increased diluted earnings per share by $0.15.
	The estimated useful lives of our property, plant and equipment are as follows:
	Buildings		27-39 years
	Depletable land and land improvements		15-25 years
	Machinery, plant and equipment		2-25 years
	Dies and moulds		3-10 years
	Office furniture and equipment		2-10 years
	Computer equipment and software		3-10 years

GOODWILL_RESTRUCTURING_AND_OTH

GOODWILL, RESTRUCTURING AND OTHER INTANGIBLE ASSETS	9 Months Ended
	Sep. 30, 2013
GOODWILL, RESTRUCTURING AND OTHER INTANGIBLE ASSETS	'
GOODWILL, RESTRUCTURING AND OTHER INTANGIBLE ASSETS	'
	6. GOODWILL, RESTRUCTURING AND OTHER INTANGIBLE ASSETS
	Our intangible assets consist of goodwill and other intangible assets. Goodwill is the excess of the cost of an acquired entity over the fair value of tangible and intangible assets (including customer lists, trade names and technology) acquired and liabilities assumed under purchase accounting for business combinations. We acquired substantial intangible assets related to the Merged Business, including $1.5 billion in goodwill, $1.1 billion in customer relationships, $14.9 million in technology and $6.0 million in product trade names. These amounts are preliminary and are based on the preliminary purchase price allocation of the fair values of the acquired assets and liabilities assumed as of the closing date of the Merger, as further described below.
	Valuation:    The carrying values of our goodwill and indefinite-lived intangible assets are tested for impairment annually in the fourth quarter, using a measurement date of October 1. In addition, we evaluate the carrying value of these assets for impairment between annual impairment tests if an event occurs or circumstances change that would indicate the carrying amounts may be impaired. Such events and indicators may include, without limitation, significant declines in industries in which our products are used, significant changes in the estimated future cash flows of our reporting units, significant changes in capital market conditions and significant changes in our market capitalization.
	Impairment testing for goodwill is a two-step test performed at a reporting unit level. The first step of the impairment analysis involves comparing the fair value of the reporting unit to its book value, including goodwill. If the fair value of the reporting unit exceeds the book value, goodwill is not considered impaired. If the book value exceeds the fair value, the second step of the impairment analysis is performed, in which we measure the amount of impairment. Our goodwill evaluations utilized discounted cash flow analyses and market multiple analyses in estimating fair value. The weighting of the discounted cash flow and market approaches varies by each reporting unit based on factors specific to each reporting unit. Inherent in our fair value determinations are certain judgments and estimates relating to future cash flows, including our interpretation of current economic indicators and market conditions, overall economic conditions and our strategic operational plans with regard to our business units. In addition, to the extent significant changes occur in market conditions, overall economic conditions or our strategic operational plan, it is possible that goodwill not currently impaired, may become impaired in the future.
	We have two segments that contain reporting units with goodwill and intangible assets: our chlorovinyls segment includes goodwill in its chlor-alkali and derivatives and compound reporting units and our building products segment includes goodwill primarily in its window and door profiles and siding reporting units.
	In the three months ended September 30, 2013 we concluded that an interim test for the impairment of goodwill and other intangible assets was necessary in our window and door profiles reporting unit. We conducted this impairment test due, primarily to the prolonged downturn in the North American housing and construction markets and continued pricing declines, and the expected impact of those declines on projected cash flows on the window and door profiles reporting unit. The window and door profiles reporting unit fair value was estimated using the discounted cash flow approach and market approach. We estimated our future discounted cash flows based on our actual results during the nine months ended September 30, 2013, as compared to our projections for such period. The cash flow approach assumed a gradual increase in financial performance, based on a housing market recovery in the United States, and a discount rate of approximately 15 percent. The window and door profiles reporting unit's future earnings are significantly influenced by the North American housing and construction markets. Our market approaches considered market multiples of peer companies as adjusted and applicable to our window and door profiles reporting unit.
	Based on the preliminary results of our interim evaluation, we recorded a non-cash impairment charge to write-down goodwill and other intangible assets in the window and door profiles reporting unit by $24.9 million in the nine months ended September 30, 2013. The write-down included $18.2 million for goodwill, $3.1 million for trade names and $3.6 million for customer relationship assets. We are currently in the process of finalizing the fair value of our window and door profiles reporting unit's assets and liabilities, and therefore the $18.2 million goodwill charge was recorded as an estimate. We expect to complete our analysis in the fourth quarter of 2013. None of our other reporting units showed indications of impairment that would have required an interim evaluation of their goodwill or other indefinite-lived intangible assets. We will test our other reporting units with goodwill and other indefinite-lived intangible assets in the fourth quarter in accordance with our annual October 1 impairment testing.
	Goodwill.    During the nine months ended September 30, 2013, we preliminarily allocated the fair values of assets acquired and liabilities of the Merged Business assumed in the Transactions, which are subject to change. The following table provides the detail of the changes made to goodwill during the nine months ended September 30, 2013, including $18.2 million of goodwill impairment charges for our window and door profiles reporting unit.
	(In millions)	Chlorovinyls			Building			Total
					Products
	Gross goodwill at January 1, 2013	$	245.4		$	159.5		$	404.9
	Accumulated impairment losses		(55.5	)		(132.2	)		(187.7	)
	Net goodwill at January 1, 2013	$	189.9		$	27.3		$	217.2
	Gross goodwill at January 1, 2013	$	245.4		$	159.5		$	404.9
	Preliminary addition from the Transactions		1,526.20			-			1,526.20
	Foreign currency translation adjustment		(5.2	)		-			(5.2	)
	Gross goodwill at September 30, 2013		1,766.40			159.5			1,925.90
	Accumulated impairment losses		(55.5	)		(150.4	)		(205.9	)
	Net goodwill at September 30, 2013	$	1,710.90		$	9.1		$	1,720.00
	Restructuring:    In September 2013, we initiated a restructuring plan in our building products segment consisting of various cost saving initiatives, including the reduction of overhead and plant labor, and the consolidation of various plants, primarily in the window and door profiles reporting unit, to improve utilization and efficiencies. During the three and nine months ended September 30, 2013, we recorded a $2.9 million restructuring charge in our building products segment that is included in Transaction related costs and other, net in the condensed consolidated statements of income.
	Indefinite-lived intangible assets.    Our indefinite-lived intangible assets consisted only of certain trade names with a carrying value of $6.0 million and $9.1 million at September 30, 2013 and December 31, 2012, respectively. The variance between period end dates is due to $3.1 million of impairment charges recorded in the third quarter of 2013 for our window and door profiles reporting unit and the fluctuations in the Canadian dollar exchange rate.
	Definite-lived intangible assets.    At September 30, 2013 and December 31, 2012, we had definite-lived intangible assets in our building products segment that related to customer relationships and technology. In the acquisition of the Merged Business, we acquired definite-lived intangible assets in our chlorovinyls segments. The preliminary values of these assets acquired are $1.1 billion for customer relationships, $14.9 million for technology and $6.0 million for trade names. There were no definite-lived intangible assets in our chlorovinyls segment as of December 31, 2012. At September 30, 2013 and December 31, 2012 there were no definite-lived intangible assets in our aromatics segment. The following table provides the definite-lived intangible assets, by reportable segment, as of September 30, 2013 and December 31, 2012, including impairment charges recorded for our window and door profiles reporting unit.
		Chlorovinyls			Building Products						Total
	(In millions)	September 30,			September 30,			December 31,			September 30,			December 31,
		2013			2013			2012			2013			2012
	Gross carrying amounts
	Customer relationships	$	1,128.80		$	35.2		$	35.2		$	1,164.00		$	35.2
	Trade names		6			-			-			6			-
	Technology		14.9			17.4			17.4			32.3			17.4
	Total		1,149.70			52.6			52.6			1,202.30			52.6
	Accumulated impairment charges:
	Customer relationships		-			(3.6	)		-			(3.6	)		-
	Total		-			(3.6	)		-			(3.6	)		-
	Accumulated amortization:
	Customer relationships		(41.8	)		(10.1	)		(8.7	)		(51.9	)		(8.7	)
	Trade names		(0.2	)		-			-			(0.2	)		-
	Technology		(0.5	)		(10.7	)		(9.6	)		(11.2	)		(9.6	)
	Total		(42.5	)		(20.8	)		(18.3	)		(63.3	)		(18.3	)
	Foreign currency translation adjustment:
	Customer relationships		(1.7	)		-			-			(1.7	)		-
	Total		(1.7	)		-			-			(1.7	)		-
	Net carrying amounts
	Customer relationships		1,085.30			21.5			26.5			1,106.80			26.5
	Trade names		5.8			-			-			5.8			-
	Technology		14.4			6.7			7.8			21.1			7.8
	Total	$	1,105.50		$	28.2		$	34.3		$	1,133.70		$	34.3
	The weighted average estimated useful life remaining for customer relationships, definite-lived trade names and technology is approximately 17 years, 16 years, and 16 years, respectively. Amortization expense for the definite-lived intangible assets was $15.2 million and $0.8 million for the three months ended September 30, 2013 and 2012, respectively and $45.0 million and $1.7 million for the nine month periods ended September 30, 2013 and 2012, respectively. Total definite-lived intangible assets estimated annual amortization expense for the next five fiscal years is approximately $66.8 million per year.

OTHER_ASSETS_NET

OTHER ASSETS, NET	9 Months Ended
	Sep. 30, 2013
OTHER ASSETS, NET	'
OTHER ASSETS, NET	'
	7. OTHER ASSETS, NET
	As of September 30, 2013 and December 31, 2012, other assets, net of accumulated amortization, consisted of the following:
	(In millions)	September 30,		December 31,
		2013		2012
	Advances for long-term purchase contracts, net	$	11.6	$	19.4
	Advances to and investments in joint ventures		23.6		6.1
	Deferred financing costs, net		29.9		16.3
	Long-term assets held for sale		4		13.8
	Other		7.3		8
	Total other assets, net	$	76.4	$	63.6
	The decrease in advances for long-term purchase contracts is the result of amortizing the prepayments over the terms of the related contracts. The increase in advances to and investments in joint ventures is primarily the result of our investment in RS Cogen as described in Note 15 to the unaudited condensed consolidated financial statements. The increase in deferred financing costs, net, was the result of fees incurred in relation to the issuance and assumption of debt in connection with the Transactions as well as the 4.875 Notes and the New ABL Revolver less the write-off of deferred financing fees associated with the termination of the 9 percent notes, in each case, as described in Note 8 to the unaudited condensed consolidated financial statements. The decrease in long-term assets held for sale relates to the sale of our window and door manufacturing facility located in Reno, Nevada for net proceeds of $11.0 million, in the three months ended September 30, 2013, partially offset by the reclassification of a building products manufacturing facility to assets held for sale.

LONGTERM_DEBT_AND_LEASE_FINANC

LONG-TERM DEBT AND LEASE FINANCING OBLIGATION	9 Months Ended
	Sep. 30, 2013
LONG-TERM DEBT AND LEASE FINANCING OBLIGATION	'
LONG-TERM DEBT AND LEASE FINANCING OBLIGATION	'
	8. LONG-TERM DEBT AND LEASE FINANCING OBLIGATION
	As of September 30, 2013 and December 31, 2012, our long-term debt consisted of the following:
	(In millions)	Maturity Date	September 30,			December 31,
			2013			2012
	4.625 Notes	February 15, 2021	$	688		$	-
	4.875 Notes	May 15, 2023		450			-
	Term loan (net of $2.6 million debt issuance costs)	January 28, 2017		195.3			-
	ABL revolver	January 28, 2018		-			-
	9 percent notes	January 15, 2017		-			448.1
	Total debt		$	1,333.30		$	448.1
	Less current portion of long-term debt			(2.8	)		-
	Long-term debt, net		$	1,330.50		$	448.1
	Transactions Financing
	In connection with the Transactions, we assumed certain debt obligations and entered into certain new debt arrangements as follows:
	4.625 Notes
	The Company and certain of its subsidiaries guaranteed $688.0 million aggregate principal amount of senior notes due 2021 bearing interest at a rate of 4.625 percent per annum (the "4.625 Notes") that were initially issued by a PPG subsidiary in connection with the Transactions. Interest on the 4.625 Notes is payable semi-annually in arrears on February 15 and August 15, commencing on August 15, 2013. The 4.625 Notes are fully and unconditionally guaranteed, jointly and severally, on a senior unsecured basis by the Company and by the Company's existing and future domestic subsidiaries, other than certain excluded subsidiaries. The proceeds from the 4.625 Notes retired a $688.0 million bridge loan for which we incurred $11.0 million related to financing fees that are included in "Loss on redemption and other debt costs" in our unaudited condensed consolidated statements of income for the nine months ended September 30, 2013.
	Term Loan
	The Company also guaranteed a $279.0 million term loan due 2017 originally made to the PPG subsidiary with which we merged in the Transactions (the "Term Loan").
	The Term Loan bears interest at a rate equal to (at the Company's election): (i) the Base Rate (as defined in the Term Loan agreement and subject to a 2 percent floor) plus 1.50 percent per annum; or (ii) the reserve adjusted Eurodollar Rate (as defined in the Term Loan and subject to a 1 percent floor) plus 2.50 percent per annum. At September 30, 2013, outstanding borrowings under the Term Loan had a stated interest rate of 3.50 percent per annum.
	Obligations under the Term Loan are fully and unconditionally guaranteed, on a senior secured basis, by the Company and its existing and future domestic subsidiaries, other than certain excluded subsidiaries and are secured by all the assets of the Company and the subsidiary guarantors.
	During the nine month period ended September 30, 2013, we repaid approximately $81.1 million of the outstanding balance of the Term Loan. In connection with the repayment, we expensed approximately $1.4 million of deferred financing fees, which is included in "Loss on redemption and other debt costs" in our unaudited condensed consolidated statements of income.
	New ABL Revolver
	The Company refinanced its asset-based revolving credit facility (the "New ABL Revolver") increasing the revolver commitment from $300.0 million to $500.0 million. At the Company's election, with respect to United States borrowings under the New ABL Revolver, the New ABL Revolver will bear interest at a rate equal to either: (i) the higher of certain United States index rates; or (ii) three-month London Interbank Offered Rate ("LIBOR"), in each case, plus an applicable margin based on the Company's utilization under the New ABL Revolver. At the election of the Company, with respect to Canadian borrowings under the New ABL Revolver, the New ABL Revolver will bear interest at a rate equal to either: (i) the higher of certain Canadian index rates; or (ii) three-month LIBOR, in each case, plus an applicable margin based on the Company's utilization under the New ABL Revolver. At September 30, 2013, we had no outstanding balance on our New ABL Revolver and our availability was approximately $425.2 million, net of outstanding letters of credit totaling $74.8 million. The increase in our outstanding letters of credit is primarily due to Merger-related obligations to provide such letters of credit. Increases in our letters of credit reduce our availability under our New ABL Revolver.
	The New ABL Revolver is fully and unconditionally guaranteed, on a senior secured basis, by each of the Company's existing and subsequently acquired or organized direct or indirect domestic subsidiaries (other than certain excluded subsidiaries). Canadian borrowing obligations under the New ABL Revolver are unconditionally guaranteed by each of the Company's existing and subsequently acquired or organized direct or indirect domestic and Canadian subsidiaries (other than certain excluded subsidiaries). All obligations under the New ABL Revolver, and the guarantees of those obligations, are secured, subject to certain exceptions, by substantially all of the Company's assets and the assets of the subsidiary guarantors.
	The 4.625 Notes indenture, the Term Loan credit agreement and the New ABL Revolver credit agreement each contain customary covenants, including certain restrictions on the Company and its subsidiaries ability to pay dividends. These covenants are subject to a number of important exceptions and qualifications. In connection with the issuance of the 4.625 Notes, we entered into a registration rights agreement, pursuant to which we and the guarantors agreed to use our commercially reasonable efforts to file an exchange offer registration statement registering exchange notes and to use commercially reasonable efforts to complete the exchange offer within 560 calendar days following the closing of the 4.625 Notes offering.
	4.875 Notes Issuance and 9 Percent Notes Retirement
	In February 2013 we retired our then outstanding 9 percent notes with the proceeds of a new debt issuance. Additional information about those transactions is as follows:
	4.875 Notes Issuance
	On February 1, 2013, we issued $450.0 million in aggregate principal amount of senior unsecured notes due 2023 which bear interest at a rate of 4.875 percent per annum (the "4.875 Notes"). Interest on the 4.875 Notes is payable semi-annually in arrears on May 15 and November 15 of each year, commencing on May 15, 2013. The 4.875 Notes are fully and unconditionally guaranteed, jointly and severally, on a senior unsecured basis by each of our existing and future domestic subsidiaries, other than certain excluded subsidiaries.
	The 4.875 Notes indenture contains customary covenants, including certain restrictions on the Company and its subsidiaries ability to pay dividends. These covenants are subject to a number of important exceptions and qualifications. In connection with the issuance of the 4.875 Notes, we entered into a registration rights agreement, pursuant to which we and the guarantors agreed to use our commercially reasonable efforts to file an exchange offer registration statement registering exchange notes and to use commercially reasonable efforts to complete the exchange offer within 560 calendar days following the closing of the 4.875 Notes offering.
	9 Percent Notes Tender Offer and Redemption
	We used the net proceeds from the offering of the 4.875 Notes, together with cash on hand, to fund the repurchase of our 9 percent senior secured notes due 2017 (the "9 percent notes") in a tender offer and related consent solicitation (the "Tender Offer") for an aggregate tender price of $502.3 million including a make whole payment of $55.4 million. We accounted for the repurchase of the 9 percent notes as an extinguishment. In addition, we expensed approximately $8.5 million of deferred financing fees and incurred charges of $2.2 million associated with the Tender Offer. These costs are included in "Loss on redemption and other debt costs" in our unaudited condensed consolidated statements of income.
	Lease Financing Obligation
	As of September 30, 2013 and December 31, 2012, we had a lease financing obligation of $108.3 million and $112.3 million, respectively. The change from the December 31, 2012 balance is due to the change in the Canadian dollar exchange rate for the period ended September 30, 2013. The lease financing obligation is the result of the sale and concurrent leaseback of certain land and buildings in Canada in 2007 for a term of ten years. In connection with this transaction, a collateralized letter of credit was issued in favor of the buyer-lessor resulting in the transaction being recorded as a financing transaction rather than a sale for GAAP purposes. As a result, the land, building and related accounts continue to be recognized in the unaudited condensed consolidated balance sheets. The amount of the collateralized letter of credit was $3.8 million and $5.9 million as of September 30, 2013 and December 31, 2012, respectively. We are not obligated to repay the lease financing obligation amount of $108.3 million. Our obligation is for the future minimum lease payments under the terms of the related lease agreements. The future minimum lease payments under the terms of the related lease agreements as of September 30, 2013 are $1.9 million in 2013, $7.6 million in 2014, $7.8 million in 2015, $7.9 million in 2016 and $2.0 million in 2017, the final year of the lease agreements. The change in the future minimum lease payments from such amounts disclosed as of December 31, 2012 is due to current period payments and the change in the Canadian dollar exchange rate as of September 30, 2013.

FAIR_VALUE_OF_FINANCIAL_INSTRU

FAIR VALUE OF FINANCIAL INSTRUMENTS	9 Months Ended
	Sep. 30, 2013
FAIR VALUE OF FINANCIAL INSTRUMENTS	'
FAIR VALUE OF FINANCIAL INSTRUMENTS	'
	9. FAIR VALUE OF FINANCIAL INSTRUMENTS
	Financial instruments consist primarily of cash and cash equivalents, accounts receivable, accounts payable, accrued expenses and long-term debt. The carrying amount of cash and cash equivalents, accounts receivable, accounts payable and accrued expenses approximate their fair value because of the nature of such instruments. The fair values of our outstanding notes, as shown in the table below, are based on quoted market values. The fair values of our goodwill and other intangible assets evaluated during the three and nine months ended September 30, 2013 for impairment and resulting impairment charges were determined using Level 3 inputs. For further details concerning the fair value of goodwill and other intangible assets, see Note 6 to the unaudited condensed consolidated financial statements.
	The FASB ASC 820-10 establishes a fair value hierarchy that prioritizes observable and unobservable inputs to valuation techniques used to measure fair value. These levels, in order of highest to lowest priority are described below:
	Level 1  —	Quoted prices (unadjusted) in active markets for identical assets or liabilities at the measurement date.
	Level 2  —	Observable prices that are based on inputs not quoted on active markets, but corroborated by market data.
	Level 3  —	Prices that are unobservable for the asset or liability and are developed based on the best information available under the circumstances, which might include the Company's own data.
	The following is a summary of the carrying amounts and estimated fair values of our long-term debt as of September 30, 2013 and December 31, 2012:
		September 30, 2013				December 31, 2012
	(In millions)	Carrying		Fair		Carrying		Fair
		Amount		Value		Amount		Value
	Level 1
	Long-term debt:
	4.625 Notes	$	688	$	667.4	$	-	$	-
	4.875 Notes		450		431.2		-		-
	Term loan (net of $2.6 million debt issuance costs)		195.3		199.3		-		-
	9.0 percent Notes		-		-		448.1		501.8

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2013
COMMITMENTS AND CONTINGENCIES	'
COMMITMENTS AND CONTINGENCIES	'
	10. COMMITMENTS AND CONTINGENCIES
	Legal Proceedings.    We are involved in a number of contingencies incidental to the normal conduct of our business including lawsuits, claims and environmental contingencies. The outcome of these contingencies is inherently unpredictable. We believe that, in the aggregate, the outcome of all known contingencies including lawsuits, claims and environmental contingencies will not have a material adverse effect on our financial statements; however, specific outcomes with respect to such contingencies may be material to the financial statements of any particular period in which costs, if any, are recognized. Our assessment of the potential impact of the environmental contingencies is subject to uncertainty due to the complex, ongoing and evolving process of investigation and remediation of such environmental contingencies, and the potential for technological and regulatory developments. In addition, the impact of evolving programs, such as natural resource damage claims, industrial site reuse initiatives and state remediation programs, creates further uncertainty of the ultimate resolution of these environmental contingencies. We anticipate that the resolution of many contingencies, and in particular environmental contingencies, will occur over an extended period of time.
	Environmental Matters.    It is our policy to accrue expenses for environmental contingencies when it is probable that a liability has been incurred and the amount of loss can be reasonably estimated. Reserves for environmental liabilities do not include any potential offsets related to claims against third parties. As of September 30, 2013 and December 31, 2012 we had reserves for environmental contingencies totaling $56.7 million and $7.2 million, respectively of which $1.3 million and nil, respectively, were classified as current liabilities.
	Our reserve at September 30, 2013 included: approximately $23 million for environmental contingencies related to onsite remediation at the Lake Charles, Louisiana facility that we acquired as part of the Merged Business (the "Lake Charles South Facility"); approximately $14 million for environmental contingencies related to remediation activities at our Natrium, West Virginia facility (the "Natrium Facility"); and approximately $12 million for environmental contingencies associated with the Calcasieu River Estuary located near our Lake Charles South facilities. Our reserve at December 31, 2012 included approximately $7.2 million associated with four plant site locations. Management expects cash outlays for environmental remediation to range from $10 million to $20 million per year, through 2015 and $3 million to $5 million per year in 2016 and 2017, due to management's expectation that most of the remediation costs associated with the Calcasieu River Estuary will be incurred during the period of 2013 through 2015.
	At our Lake Charles South Facility, we are engaged in ongoing remediation of groundwater and soil in connection with our corrective action permit issued pursuant to the Hazardous and Solid Waste Amendments ("HSWA") of the Resource Conservation and Recovery Act ("RCRA"). These remedial activities consists primarily of the operation of a series of well water treatment systems across the Lake Charles South Facility. In addition, remediation of possible soil contamination will be conducted in certain areas. These remedial activities are expected to continue for an extended period of time. As of September 30, 2013, we had an accrual of approximately $23 million established in connection with these ongoing remediation activities.
	At our Natrium Facility, we have implemented remedial actions to address specific National Pollutant Discharge Elimination System ("NPDES") permit requirements related to hexachlorocyclohexane, which is commonly referred to as BHC. We expect that these remedial actions will be in place for an extended period of time. In addition, as a result of a variance issued by the Ohio River Sanitation Commission, related to mercury concentrations in wastewater discharges, we will be required to conduct sampling in and around the Ohio River adjacent to the Natrium Facility for several years. As of September 30, 2013, we had an accrual of approximately $14 million in the aggregate for these matters.
	In Lake Charles, Louisiana we and various governmental agencies including the Louisiana Department of Environmental Quality ("LDEQ") have been evaluating elevated levels of risk in the Calcasieu River Estuary for more than a decade. Principal contaminants of concern, which may require remediation, include various metals, dioxins, furans and polychlorinated biphenyls. The LDEQ has issued a final decision document for the Bayou d'Inde area of the Calcasieu River Estuary, which includes the LDEQ's selection of remedial alternatives. The Cooperative Agreement with the LDEQ and the other parties covering the implementation of the remediation was finalized in October 2013. Remedy implementation is expected to begin in 2014 and continue for a number of years thereafter with a period of monitoring for remedy effectiveness to follow remediation. The estimated costs to the Company associated with the Cooperative Agreement are consistent with the amounts currently reserved for this project. However, multiple future events, such as remedy design and implementation and the final allocation of responsibility among the various parties will be required, and considerable uncertainty exists regarding the timing of future events. As of September 30, 2013, we had an accrual of approximately $12 million in the aggregate for the Calcasieu River Estuary remediation matter.
	There are several environmental issues at the Lake Charles, Louisiana facility that we operated prior to the Transactions (the "Lake Charles North Facility"), which we acquired from CONDEA Vista Company ("CONDEA Vista," which is now known as Sasol North America, Inc.) in 1999, and substantial investigation of the groundwater at the site has been conducted. Groundwater contamination was first identified in 1981, and the principal contaminants include ethylene dichloride and vinyl chloride monomer. The site currently contains an extensive network of monitoring wells and recovery wells. While CONDEA Vista has agreed to retain responsibility for substantially all environmental liabilities and remediation activity relating to the vinyl business we acquired from it, including our Lake Charles North Facility, we are responsible for a portion of such expenses, and had a $2.9 million accrual in other non-current liabilities as of September 30, 2013 for certain remediation costs.
	Environmental Remediation: Reasonably Possible Matters.    In addition to the amounts currently reserved for environmental remediation, we may be subject to loss contingencies related to environmental matters that at this time are not estimable. Such unreserved losses are reasonably possible but are not currently considered to be probable of occurrence. This reasonably possible unreserved loss relates to environmental matters at several sites. The loss contingencies related to these sites include unresolved issues such as the nature and extent of contamination at these sites and the methods that may have to be employed to remediate them. Initial remedial actions are occurring with respect to these matters at two plant sites: the Lake Charles South Facility and the Natrium Facility. At the Lake Charles South Facility, we have completed a Facility Investigation and Corrective Measure Study ("CMS") under the United States Environmental Protection Agency's ("USEPA") RCRA Corrective Action Program under the oversight of the LDEQ. The LDEQ has accepted the proposed remedial alternatives. We received notice of the LDEQ's issuance of the final Hazardous Waste Post-Closure/HSWA Permit on June 28, 2010. The permit was issued in final form on September 23, 2010. Planning for implementation of these proposed alternatives is in progress.
	At the Natrium Facility, investigation has been completed and initial interim remedial measures have been implemented to mitigate soil impacts. There is additional investigation of groundwater contamination ongoing which may indicate the need for further remedial actions to address specific areas of the facility. Installation of a groundwater treatment system has been completed.
	As part of the ongoing RCRA Corrective Action investigation for groundwater, the West Virginia Department of Environmental Protection ("WVDEP") and the USEPA Agency Region III requested that PPG perform, and PPG agreed to perform, sampling of sediment pore-water in the Ohio River adjacent to the Natrium Facility to assess the potential for offsite migration of contaminated groundwater. Sampling was performed in August 2012 and the results were submitted to the WVDEP and the USEPA Agency Region III on December 31, 2012. Under the terms of the Separation Agreement, dated July 18, 2012, by and between PPG and Eagle Spinco, Inc., an entity that is now a subsidiary of the Company, PPG retained all liabilities relating to, arising out of or resulting from contamination in the Ohio River which was the subject of or related to, directly or indirectly, sediment sampling conducted or to be conducted by or on behalf of PPG (along with any associated follow-up sampling or testing).

EMPLOYEE_RETIREMENT_PLANS

EMPLOYEE RETIREMENT PLANS	9 Months Ended
	Sep. 30, 2013
EMPLOYEE RETIREMENT PLANS	'
EMPLOYEE RETIREMENT PLANS	'
	11. EMPLOYEE RETIREMENT PLANS
	Defined Benefit Plans
	The Company sponsors and/or contributes to postretirement medical and insurance plans ("OPEB") and pension and other benefit plans covering many of our United States employees, in whole or in part, based on meeting certain eligibility criteria. In addition, the Company and its subsidiaries have various pension plans and other forms of postretirement arrangements outside the United States, namely in Canada and Taiwan. As part of the Merger, we assumed certain liabilities related to pensions ("Assumed Pension Plans") and other postretirement benefit plans ("Assumed Postretirement Plans"). Refer to Note 2 to the unaudited condensed consolidated financial statements for additional information related to the Merger. We had no other OPEB obligations prior to the Merger.
	Pension and OPEB Welfare Plans
	Certain employees in the United States who were hired before January 1, 2009 are covered by a defined benefit pension plan. That plan was frozen to future benefit accruals in 2009.
	The Assumed Pension Plans provide ongoing benefits to certain employees and are closed to new hires. The Assumed Postretirement Plans are unfunded and provide medical and life insurance benefits for certain employees of the Merged Business and their dependents. In connection with the Merger, we also acquired an Employee Group Waiver Plan ("EGWP") for certain Medicare-eligible retirees of the Merged Business and their dependents. The EGWP includes a fully-insured Medicare Part D prescription drug plan. The Assumed Pension Plans require retiree contributions based on retiree-selected coverage levels for certain retirees and their dependents and provide for sharing of future benefit cost increases between the Company and participants.
	Recently approved amendments to the Assumed Pension Plans for United States salaried employees will freeze all future benefit accruals for non-union employees effective January 31, 2014. Also, recently approved modifications to the Assumed Postretirement Plans were made with respect to certain participants, to deliver retiree medical benefits through health reimbursement account contributions. For the impacted participants, these retiree medical changes will become effective on January 1, 2014 for Medicare eligible retirees and will become effective January 1, 2015 for non-Medicare eligible retirees. In addition, life insurance benefits for our assumed United States non-bargained future retirees will be eliminated effective January 1, 2014. These OPEB benefit changes were approved and communicated to participants in October 2013 and the quantitative financial impact will be reflected beginning in the fourth quarter of 2013. The impact of these amendments to both the Assumed Pension Plans and the Assumed Postretirement Plans will begin to be recognized in the fourth quarter of 2013.
	The preliminary estimated fair value of pension investment assets related to the Assumed Pension Plans was $479.2 million as of January 28, 2013. As of the same date, our estimated preliminary projected benefit obligation with respect to these assets was $576.1 million. The unfunded status of pension obligations assumed by us and calculated on a projected benefit obligation basis as of January 28, 2013, was approximately $96.9 million. The aggregate amount of the unfunded Assumed Postretirement Plans as of January 28, 2013, was approximately $182.9 million.
	Net periodic benefit cost (income) for the three months ended September 30, 2013 and 2012 includes the following:
		Pensions						OPEB Benefits
		Three Months Ended						Three Months
		September 30,						Ended
								September 30,
	(In millions)	2013			2012			2013
	Components of net periodic benefit cost (income):
	Interest cost	$	7.5		$	1.8		$	2
	Service cost		1.7			-			0.6
	Expected return on assets		(9.8	)		(2.2	)		-
	Amortization of actuarial loss		0.5			0.4			-
	Total net periodic benefit cost (income)	$	(0.1	)	$	-		$	2.6
	Net periodic benefit cost (income) for the nine months ended September 30, 2013 and 2012 includes the following:
		Pensions						OPEB Benefits
		Nine Months Ended						Nine Months
		September 30,						Ended
								September 30,
	(In millions)	2013			2012			2013
	Components of net periodic benefit cost (income):
	Interest cost	$	20.5		$	5.4		$	5.3
	Service cost		4.5			-			1.7
	Expected return on assets		(27.0	)		(6.5	)		-
	Amortization of actuarial loss		1.6			1.3			-
	Total net periodic benefit cost (income)	$	(0.4	)	$	0.2		$	7
	Assumptions
	The following weighted average assumptions were used to determine the benefit obligation for the defined benefit pension and other postretirement welfare plans. The rate of compensation increase was not applicable in 2012 as all future benefits with respect to compensation increases were frozen for the plans that existed at that time.
		Pensions				OPEB Benefits
		2013		2012		2013
	Discount rate	4.09%		5.00%			4.35%
	Expected return on assets	6.81%		8.25%			Not Applicable
	Rate of compensation increase	3.15%		Not			3.11%
				Applicable
	The weighted-average healthcare cost trend rate (inflation) used for 2013 is 6.64 percent declining to 4.50 percent in the year 2024. In selecting the rates for our current and long-term health care cost assumptions, we take into consideration a number of factors including our actual health care cost increases, the design of our benefit programs, the demographics of our active and retiree populations and external expectations of future medical cost inflation rates.
	Contributions
	There were no significant contributions to the pension plan trusts during the three and nine months ended September 30, 2013 and 2012. We estimate that we will make payments of approximately $2.1 million and $6.8 million, respectively, for benefit payments related to unfunded pension and OPEB plans for the year ending December 31, 2013.
	Defined Contribution Plans
	Most pre-Merger employees and employees of the Merged Business are covered by defined contribution plans under which we make contributions to individual employee accounts. Our expense related to our defined contribution plans was approximately $10.8 million and $4.1 million for the nine months ended September 30, 2013 and 2012, respectively.

STOCKBASED_COMPENSATION

STOCK-BASED COMPENSATION	9 Months Ended
	Sep. 30, 2013
STOCK-BASED COMPENSATION	'
STOCK-BASED COMPENSATION	'
	12. STOCK-BASED COMPENSATION
	On May 17, 2011, our shareholders approved the Axiall Corporation 2011 Equity and Performance Incentive Plan (the "2011 Plan"). In January 2013, our shareholders approved an amendment to the 2011 Plan to increase the number of shares available under the plan by 1.8 million shares. Under the 2011 Plan as it existed at September 30, 2013, we were authorized to grant various stock-based compensation awards for up to 3.6 million shares of our common stock to officers, employees and non-employee directors, among others. We have granted various types of share-based payment awards to participants, including restricted stock unit awards and stock option grants. Our policy is to issue new shares upon the exercise of stock options and the vesting of restricted stock units. As of September 30, 2013, there were approximately 2.5 million shares available for future grant to participants under our 2011 Plan. In connection with our adoption and shareholder approval of the 2011 Plan, we agreed to not grant additional stock-based compensation awards under our previously existing equity compensation plans.
	Total after-tax share-based compensation cost by type of program was as follows:
		Three Months Ended September 30,						Nine Months Ended September 30,
	(In millions)	2013			2012			2013			2012
	Restricted stock units expense	$	3.7		$	1.6		$	7.5		$	7.6
	Stock options expense		0.1			-			0.8			-
	Before-tax share-based compensation expense		3.8			1.6			8.3			7.6
	Income tax benefit		(1.3	)		(0.5	)		(2.8	)		(2.5	)
	After-tax share-based compensation expense	$	2.5		$	1.1		$	5.5		$	5.1
	The amount of share-based compensation cost capitalized in the periods presented was not material during both the three and nine months ended September 30, 2013 and 2012.
	As of September 30, 2013 and 2012, we had approximately $22.2 million and $10.4 million, respectively, of total unrecognized compensation costs related to nonvested share-based compensation, which we will record in our condensed consolidated statements of income over a weighted average recognition period of approximately two years. The total fair value of shares vested during the nine months ended September 30, 2013 and 2012 was approximately $3.0 million and $5.4 million, respectively.
	Stock Options.    A summary of stock option activity under all plans as of and for the nine months ended September 30, 2013 is as follows:
		Shares			Weighted			Weighted			Aggregate
					Average			Average			Intrinsic Value
					Remaining			Exercise			(In millions)
					Contractual			Price
					Terms
					(Years)
	Outstanding on January 1, 2013		125,564					$	292.76
	Granted		188,330						33.72
	Exercised		(3,304	)					21.25
	Expired		(6,477	)					540.98
	Outstanding on September 30, 2013		304,113			6.5 years		$	130.01		$	1.5
	Exercisable as of September 30, 2013		115,783			4.1 years		$	286.62		$	0.7
	Vested or expected to vest as of September 30, 2013		297,622			6.5 years		$	132.11		$	1.5
	During the nine months ended September 30, 2013, we granted options to purchase shares primarily to replace unvested awards of former employees of the Merged Business who became Axiall employees, in connection with the Merger (the "Replacement Options"). In 2012, we granted no options to purchase shares. The fair value of stock options when granted has been estimated as of the date of grant using the Black-Scholes option pricing model. With the exception of the Replacement Options, option exercise prices are equal to the closing price of our common stock on the date of grant. The exercise price utilized for the Replacement Options resulted in the Replacement Options having a spread value equal to that of the PPG stock options being replaced, as measured at the closing date of the Merger. Options generally vest over a three year period from the date of grant and expire no more than ten years after the date of grant. The intrinsic value is calculated as the difference between the market value at period end and the exercise price of the shares. There were no significant options exercised during the nine months ended September 30, 2012.
	Restricted Stock Units.    A summary of restricted stock unit activity under all plans as of and for the nine months ended September 30, 2013 is as follows:
		Shares			Weighted			Weighted			Aggregate
					Average			Average			Intrinsic
					Remaining			Grant			Value
					Contractual			Date Fair			(In millions)
					Terms			Value
					(Years)
	Outstanding on January 1, 2013		716,907					$	27.86
	Granted		450,169						45.2
	Vested and released		(117,120	)					25.58
	Forfeited		(13,721	)					33.67
	Outstanding on September 30, 2013		1,036,235			1.3 Years		$	35.57		$	39.2
	Vested or expected to vest as of September 30, 2013		1,028,043			1.3 Years		$	35.52		$	38.9
	Our restricted stock units granted during the nine months ended September 30, 2013, include grants to replace unvested awards of former employees of the Merged Business who became Axiall employees, in connection with the Merger and grants in May 2013 to certain of our officers, employees and directors. The restricted stock units normally vest over a one- or three-year period. The weighted average grant date fair value per share of restricted stock units is based on the stock price as of the date of grant or, in the case of certain performance restricted stock units ("PRSUs"), the fair value was estimated using a Monte Carlo simulation model. The total intrinsic value of restricted stock units that vested during the nine months ended September 30, 2013 and 2012 was $5.6 million and $15.3 million, respectively.

ACCUMULATED_OTHER_COMPREHENSIV

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) AND OTHER COMPREHENSIVE LOSS	9 Months Ended
	Sep. 30, 2013
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) AND OTHER COMPREHENSIVE LOSS	'
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) AND OTHER COMPREHENSIVE LOSS	'
	13. ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) AND OTHER COMPREHENSIVE LOSS
	Accumulated other comprehensive loss includes foreign currency translation of assets and liabilities of foreign subsidiaries, effects of exchange rate changes on intercompany balances of a long-term nature, unrealized gains and losses on derivative financial instruments designated as cash flow hedges and adjustments to pension liabilities. Amounts recorded in accumulated other comprehensive income (loss), net of tax, as of September 30, 2013 and December 31, 2012, and changes within the period are as follows:
	(In millions)	Accrued Pension			Foreign Currency			Derivative			Accumulated Other
		Benefit Liabilities			Items			Cash Flow			Comprehensive
								Hedges			Income (Loss)
	Balance at December 31, 2012	$	(48.6	)	$	26.7		$	-		$	(21.9	)
	Other comprehensive income (loss) before reclassifications		2.1			(10.7	)		(0.7	)		(9.3	)
	Less: amounts reclassified from accumulated other comprehensive income (loss)		1			-			-			1
	Net current period other comprehensive income (loss)		1.1			(10.7	)		(0.7	)		(10.3	)
	Balance at September 30, 2013	$	(47.5	)	$	16		$	(0.7	)	$	(32.2	)
	Other comprehensive income (loss) is derived from adjustments to reflect the unrealized gain (loss) on derivatives, changes in pension liabilities adjustment and changes in foreign currency translation adjustments. The components of other comprehensive income (loss) for the three and nine month periods ended September 30, 2013 and 2012 are as follows:
		Three Months Ended September 30,						Nine Months Ended September 30,
	(In millions)	2013			2012			2013			2012			Affected Line Items on the
														Condensed Consolidated
														Statements of Income
	Change in foreign currency translation adjustment:
	Currency translation adjustments	$	10.2		$	14.6		$	(16.4	)	$	12.8
	Tax expense (benefit)		3.2			6.9			(5.7	)		6.1		Provision for income taxes
	Change in foreign currency translation adjustment, net of tax	$	7		$	7.7		$	(10.7	)	$	6.7
	Unrealized gain (loss) on derivatives:
	Commodity hedge contracts	$	-		$	-		$	-		$	0.7		Cost of sales
	Interest rate swaps		(0.3	)		-			(1.1	)		-		Cost of sales
	Pre-tax amount		(0.3	)		-			(1.1	)		0.7
	Tax expense (benefit)		(0.4	)		-			(0.4	)		0.3		Provision for income taxes
	Change in unrealized gain (loss) on derivatives, net of tax	$	0.1		$	-		$	(0.7	)	$	0.4
	Change in pension liability adjustment:
	Adjustments to pension liabilities	$	0.5		$	0.4		$	1.6		$	1.3		Cost of sales/selling, general and administrative expenses
	Tax expense		0.2			0.1			0.5			0.4		Provision for income taxes
	Pension liability adjustment, net of tax	$	0.3		$	0.3		$	1.1		$	0.9
	Other comprehensive income (loss), before income taxes	$	10.4		$	15		$	(15.9	)	$	14.8
	Total tax expense (benefit) for the period		3			7			(5.6	)		6.8		Provision for income taxes
	Other comprehensive income (loss), net of tax	$	7.4		$	8		$	(10.3	)	$	8

INCOME_TAXES

INCOME TAXES	9 Months Ended
	Sep. 30, 2013
INCOME TAXES	'
INCOME TAXES	'
	14. INCOME TAXES
	Our effective income tax rates for the three and nine month periods ended September 30, 2013 were provisions of 32.2 percent and 31.8 percent, respectively, compared to provisions of 33.4 percent and 30.2 percent, respectively, for the three and nine month periods ended September 30, 2012. The effective income tax rates were determined using the estimated annual effective tax rate for each period, after considering discrete items for each respective period. The effective income tax rates for the three and nine month periods ended September 30, 2013 were lower than the United States statutory federal income tax rate primarily due to various permanent differences including deductions for manufacturing activities and the favorable impact of changes in uncertain tax positions ($2.8 million and $3.7 million for the three and nine months ended September 30, 2013, respectively). The effective income tax rates for the three and nine month periods ended September 30, 2012 were lower than the United States statutory federal income tax rate primarily due to provisions for state tax and various permanent differences including deductions for manufacturing activities, certain Merger-related costs and the favorable impact of changes in uncertain tax positions ($0.8 million and $5.2 million for the three and nine months ended September 30, 2012, respectively).

INVESTMENTS

INVESTMENTS	9 Months Ended
	Sep. 30, 2013
INVESTMENTS	'
INVESTMENTS	'
	15. INVESTMENTS
	We own a 50 percent interest in several manufacturing joint ventures in both our building products and chlorovinyls segments. In addition, and in connection with the Merger, we acquired a 50 percent ownership interest in RS Cogen, LLC ("RS Cogen"), which produces electricity and steam that are primarily sold to Axiall and its joint venture partner under take-or-pay contracts with terms that extend to 2022. The joint venture was formed with a wholly-owned subsidiary of Entergy Corporation ("Entergy") in 2000 for the construction and operation of a 425 megawatt combined cycle, natural gas-fired cogeneration facility in Lake Charles, Louisiana, the majority of which was financed by loans having terms that extend to 2022 from a syndicate of banks.
	Axiall's future commitment to purchase electricity and steam from the joint venture approximates $23.0 million per year subject to contractually defined inflation adjustments for the next 10 years. Purchases from the closing date of the Merger through September 30, 2013 approximated $16.6 million.
	RS Cogen is a variable interest entity under United States accounting guidance. The daily operations of the cogeneration facility are the activities of RS Cogen that most significantly impact its economic performance. These activities are directed by a management team with oversight by a management committee that has equal representation from Axiall and Entergy. By the terms of the joint venture agreement, all decisions of the management committee require approval by a majority of its members. Accordingly, the power to direct the activities of RS Cogen is equally shared between RS Cogen's two owners and, thus, Axiall does not consider itself to be the joint venture's primary beneficiary. Accordingly, Axiall accounts for its investment in RS Cogen under the equity method of accounting. We have recorded our investment in RS Cogen in other assets in the accompanying unaudited condensed consolidated balance sheets and the earnings in cost of goods sold in the unaudited condensed consolidated statements of income.
	The following table summarizes our maximum exposure to loss associated with RS Cogen.
	(In millions)
	Investment in and advances to RS Cogen	$	20.9
	Take-or-pay obligation under power tolling arrangement through 2022		215.3
	Maximum exposure to loss as of September 30, 2013	$	236.2

EARNINGS_PER_SHARE

EARNINGS PER SHARE	9 Months Ended
	Sep. 30, 2013
EARNINGS PER SHARE	'
EARNINGS PER SHARE	'
	16. EARNINGS PER SHARE
	We calculate earnings per share using the two-class method. The two-class method requires that share-based awards with non-forfeitable dividends be classified as participating securities. In calculating basic earnings per share, this method requires net income to be reduced by the amount of dividends declared in the period for each participating security and by the contractual amount of dividends or other participation payments that are paid or accumulated for the period. Undistributed earnings for the period are allocated to participating securities based on the contractual participation rights of the security to share in those current earnings assuming all earnings for the period are distributed. Recipients of certain of our restricted stock unit awards have contractual participation rights that are equivalent to those of common stockholders. Therefore, we allocate undistributed earnings to these restricted stock unit participating securities and common stock based on their respective participation percentage.
	The two-class method also requires the denominator to include the weighted average number of shares of restricted stock unit participating securities when calculating basic earnings per share. Basic and diluted earnings per share for the three and nine months ended September 30, 2013, include the weighted average share impact of the 35.2 million shares issued in connection with the Merger from January 28, 2013, the date of issuance. For both the three and nine months ended September 30, 2013 there were 0.1 million weighted average restricted stock unit participating securities that were included in the denominator and for the three and nine months ended September 30, 2012 there were 0.2 million and 0.4 million weighted average restricted stock unit participating securities. Diluted earnings per share also include the additional share equivalents from the assumed conversion of stock based awards including options and certain restricted stock units. Conversion of stock options and certain restricted stock units are calculated using the treasury stock method, subject to anti-dilution provisions.
	In computing diluted earnings per share for the three and nine months ended September 30, 2013, common stock equivalents of 0.5 million shares and 0.3 million shares, respectively, were not included due to their anti-dilutive effect. For both the three and nine months ended September 30, 2012, common stock equivalents of 0.2 million shares were not included due to their anti-dilutive effect. Computations of basic and diluted earnings per share for the three and nine month periods ended September 30, 2013 and 2012 are presented in the following table:
		Three Months Ended September 30,				Nine Months Ended September 30,
	(In millions, except per share data)	2013		2012		2013		2012
	Numerator
	Net income attributable to Axiall	$	39	$	39.3	$	108.3	$	88.2
	Less: Net income attributable to participating securities		-		0.2		0.1		0.8
	Net income attributable to common stockholders	$	39	$	39.1	$	108.2	$	87.4
	Denominator
	Weighted average common shares outstanding—Basic		69.9		34.5		66.4		34.4
	Plus: Dilutive effect of stock options and awards		0.5		0.4		0.4		0.2
	Weighted average common shares outstanding—Diluted		70.4		34.9		66.8		34.6
	Earnings per common share from net income attributable to Axiall's common stockholders:
	Basic	$	0.56	$	1.13	$	1.63	$	2.54
	Diluted	$	0.55	$	1.12	$	1.62	$	2.53

SEGMENT_INFORMATION

SEGMENT INFORMATION	9 Months Ended
	Sep. 30, 2013
SEGMENT INFORMATION	'
SEGMENT INFORMATION	'
	17. SEGMENT INFORMATION
	We have three reportable segments through which we manage our operating activities: (i) chlorovinyls; (ii) building products; and (iii) aromatics. These three segments reflect the organization used by our management for internal reporting purposes. Our chlorovinyls segment produces a highly integrated chain of products, including chlor-alkali and derivative products (chlorine, caustic soda, vinyl chloride monomer ("VCM"), vinyl resins, ethylene dichloride, chlorinated solvents, calcium hypochlorite, muriatic acid and phosgene derivatives) and compound products (vinyl compounds, compound additives and plasticizers). The financial results of the Merged Business are included with the chlorovinyls segment from January 28, 2013, the closing date of the Merger. Our building products segment consists of two primary product groups: (i) window and door profiles and mouldings products, which include extruded vinyl window and door profiles and interior and exterior moulding products; and (ii) vinyl-based home improvement and building products. Our aromatics segment is highly integrated and manufactures cumene products and phenol and acetone products (co-products made from cumene).
	Earnings of our segments exclude interest income and expense, unallocated corporate expenses and general plant services and provision for income taxes. Transactions between operating segments are valued at market based prices. The revenues generated by these transfers for the three and nine month periods ended September 30, 2013 and 2012 are provided in the tables below.
	(In millions)	Chlorovinyls			Building			Aromatics		Eliminations,			Total
					Products					Unallocated
										and Other
	Three Months Ended September 30, 2013
	Net sales	$	750		$	253.4		$	194.1	$	-		$	1,197.50
	Intersegment revenues	$	61.8			-			-		(61.8	)	$	-
	Total net sales	$	811.8			253.4			194.1		(61.8	)	$	1,197.50
	Long-lived asset impairment charges, net	$	-			25.8			-		-		$	25.8
	Transaction related costs and other, net	$	1.5			2.9			-		10.4		$	14.8
	Operating income (loss)	$	101.6			(6.7	)		5.2		(22.0	)	$	78.1
	Depreciation and amortization	$	45.7			9.1			0.3		1.7		$	56.8
	Capital expenditures	$	36			11			2		3.9		$	52.9
	Three Months Ended September 30, 2012
	Net sales	$	329.1		$	246.2		$	238.2	$	-		$	813.5
	Intersegment revenues	$	55.7			0.1			-		(55.8	)	$	-
	Total net sales	$	384.8			246.3			238.2		(55.8	)	$	813.5
	Transaction related costs and other, net	$	1.3		$	0.4			-		13.1		$	14.8
	Gain on sale of assets	$	(1.9	)		-			-		-		$	(1.9	)
	Operating income	$	73.8			14.7			11.1		(25.7	)	$	73.9
	Depreciation and amortization	$	11.5			9.9			0.3		1.3		$	23
	Capital expenditures	$	7.9			4.7			0.8		1.7		$	15.1
	(In millions)	Chlorovinyls			Building			Aromatics		Eliminations,			Total
					Products					Unallocated
										and Other
	Nine Months Ended September 30, 2013
	Net sales	$	2,166.30		$	660		$	705.2	$	-		$	3,531.50
	Intersegment revenues	$	184.8			-			-		(184.8	)	$	-
	Total net sales	$	2,351.10			660			705.2		(184.8	)	$	3,531.50
	Long-lived asset impairment charges, net	$	-			28.4			-		-		$	28.4
	Transaction related costs and other, net	$	4.7			2.7			-		26.3		$	33.7
	Operating income (loss)	$	311			(0.9	)		22.5		(58.7	)	$	273.9
	Depreciation and amortization	$	124.7			26.5			0.9		5		$	157.1
	Capital expenditures	$	74.9			24.1			3		6.5		$	108.5
	Nine Months Ended September 30, 2012
	Net sales	$	998.5		$	685.8		$	856.8	$	-		$	2,541.10
	Intersegment revenues	$	194.7			0.4			-		(195.1	)	$	-
	Total net sales	$	1,193.20			686.2			856.8		(195.1	)	$	2,541.10
	Long-lived asset impairment charges (recoveries), net	$	-			(0.8	)		-		-		$	(0.8	)
	Transaction related costs and other, net	$	1.3			0.6			-		25.3		$	27.2
	Gain on sale of assets	$	(19.3	)		-			-		-		$	(19.3	)
	Operating income	$	160.2			23.7			46.2		(59.6	)	$	170.5
	Depreciation and amortization	$	34			29.4			1.1		3.5		$	68
	Capital expenditures	$	32.1			15.1			1.8		6.8		$	55.8
	Sales by Product Line
	The table below summarizes sales by product line:
		Three Months Ended September 30,						Nine Months Ended September 30,
	(In millions)	2013			2012			2013		2012
	Chlorovinyls
	Chlor-alkali and derivative products	$	634.3		$	218.2		$	1,806.00	$	643.1
	Compound products		115.7			110.9			360.3		355.4
	Total		750			329.1			2,166.30		998.5
	Building Products
	Window and door profiles and moulding products		88.2			85.9			237.4		243.7
	Outdoor building products		165.2			160.3			422.6		442.1
	Total		253.4			246.2			660		685.8
	Aromatics
	Cumene products		118.8			171.7			451.1		605.1
	Phenol and acetone products		75.3			66.5			254.1		251.7
	Total		194.1			238.2			705.2		856.8
	Net Sales	$	1,197.50		$	813.5		$	3,531.50	$	2,541.10

SUPPLEMENTAL_GUARANTOR_INFORMA

SUPPLEMENTAL GUARANTOR INFORMATION	9 Months Ended
	Sep. 30, 2013
SUPPLEMENTAL GUARANTOR INFORMATION	'
SUPPLEMENTAL GUARANTOR INFORMATION	'
	18. SUPPLEMENTAL GUARANTOR INFORMATION
	Axiall Corporation is effectively a holding company for all of its wholly-and majority-owned subsidiaries. Our payment obligations under the indentures for the 4.625 Notes and the 4.875 Notes and the Term Loan Credit Agreement, as described in Note 8 to the unaudited condensed consolidated financial statements, are guaranteed by Axiall, LLC, Georgia Gulf Lake Charles, LLC, Royal Mouldings Limited, Royal Window and Door Profiles Plant 13 Inc., Royal Window and Door Profiles Plant 14 Inc., Exterior Portfolio, LLC, Plastic Trends, Inc., Royal Group Sales (USA) Limited, Rome Delaware Corporation, Royal Plastics Group (U.S.A.) Limited, PHH Monomers, L.L.C., Eagle Holdco 3 LLC, Eagle US 2 LLC, Axiall Ohio, Inc. (formerly known as Eagle Controlled 2 Ohio Spinco, Inc.), Eagle Natrium LLC, and Eagle Pipeline, Inc., all of which are direct and indirect wholly-owned subsidiaries (together with Splitco the "Guarantor Subsidiaries") of Axiall Corporation effective January 28, 2013. Our wholly owned subsidiary Splitco is the issuer of the 4.625 Notes and the borrower under the Term Loan (as to each of which obligations Axiall is also a guarantor) and a subsidiary guarantor of the 4.875 Notes. Splitco is included in the Guarantor columns of the supplemental condensed consolidating balance sheet, and supplemental statement of operations and comprehensive income as of, and for the three and nine months ended September 30, 2013. Splitco is included in the Guarantor column of supplemental condensed consolidating statement of cash flows for the nine months ended September 30, 2013.
	Our payment obligations under the indenture for the prior 9 percent notes were guaranteed by Georgia Gulf Lake Charles, LLC, Axiall, LLC, Royal Mouldings Limited, Royal Plastics Group (USA) Limited, Rome Delaware Corporation, Plastic Trends, Inc., Royal Group Sales (USA) Limited, Royal Outdoor Products, Inc., Royal Window and Door Profiles Plant 13 Inc., Royal Window and Door Profiles Plant 14 Inc. and Exterior Portfolio LLC, all of which are wholly-owned subsidiaries (the "Prior Guarantor Subsidiaries") of Axiall Corporation. Many of the covenants under this indenture were terminated in connection with the redemption of the 9 percent notes in February 2013. Information regarding the Prior Guarantor Subsidiaries of the 9 percent notes is included in the supplemental condensed consolidating balance sheet as of December 31, 2012, and supplemental statement of operations and comprehensive income as of and for the three and nine months ended September 30, 2012. Information regarding the Prior Guarantor Subsidiaries of the 9 percent notes is included in the Guarantor column of supplemental condensed consolidating statement of cash flows for the nine months ended September 30, 2012.
	The guarantees are full, unconditional and joint and several. Investments in subsidiaries in the supplemental guarantor financial statements reflect investments in wholly-owned entities within Axiall. The Guarantor Subsidiaries and our remaining subsidiaries (the "Non-Guarantor Subsidiaries") are not consistent with the Company's business groups or geographic operations; accordingly this basis of presentation is not included to present the Company's financial condition, results of operations or cash flows for any purpose other than to comply with the specific requirements for subsidiary guarantor reporting.
	The following supplemental condensed consolidating balance sheets, statements of operations and comprehensive income and statements of cash flows present the combined financial statements of the parent company and the combined financial statements of our Guarantor Subsidiaries (or Prior Guarantor Subsidiaries, as appropriate) and Non-Guarantor Subsidiaries. Separate financial statements of the Guarantor Subsidiaries and Prior Guarantor Subsidiaries are not presented because we have determined that they would not be material to investors.
	Axiall Corporation
	Supplemental Condensed Consolidating Balance Sheet
	September 30, 2013
	(Unaudited)
	(In millions)	Parent			Guarantor			Non-			Eliminations			Consolidated
		Company			Subsidiaries			Guarantor
								Subsidiaries
	Assets
	Cash and cash equivalents	$	-		$	15.7		$	64.2		$	-		$	79.9
	Receivables, net of allowance for doubtful accounts		0.9			1,372.90			114.7			(851.4	)		637.1
	Inventories		-			309.9			104.9			-			414.8
	Prepaid expenses and other		21.8			40.3			3.5			-			65.6
	Deferred income taxes		7.9			2.3			0.2			-			10.4
	Total current assets		30.6			1,741.10			287.5			(851.4	)		1,207.80
	Property, plant and equipment, net		4.2			1,320.40			324.7			-			1,649.30
	Long-term receivables—affiliates		442.7			-			-			(442.7	)		-
	Goodwill		-			1,444.50			275.5			-			1,720.00
	Intangibles, net		-			970.7			168.9			-			1,139.60
	Other assets, net		12.7			47.9			15.8			-			76.4
	Investment in subsidiaries		3,436.90			311.5			-			(3,748.4	)		-
	Total assets	$	3,927.10		$	5,836.10		$	1,072.40		$	(5,042.5	)	$	5,793.10
	Liabilities and Equity
	Current portion of long-term debt	$	-		$	2.8		$	-		$	-		$	2.8
	Accounts payable		856.6			277.8			49			(851.4	)		332
	Interest payable		8.5			4.3			-			-			12.8
	Income taxes payable		-			-			3.8			-			3.8
	Accrued compensation		-			34			13.5			-			47.5
	Other accrued current liabilities		10.7			80.2			37.8			-			128.7
	Total current liabilities		875.8			399.1			104.1			(851.4	)		527.6
	Long-term debt excluding current portion of long-term debt		450			880.5			-			-			1,330.50
	Long-term payables—affiliates		-			-			442.7			(442.7	)		-
	Lease financing obligation		-			-			108.3			-			108.3
	Deferred income taxes		11.4			686.4			46.1			-			743.9
	Pension and other post retirement benefits		-			319.6			11.9			-			331.5
	Other non-current liabilities		128.3			114.1			17.3			(88.6	)		171.1
	Total liabilities		1,465.50			2,399.70			730.4			(1,382.7	)		3,212.90
	Equity
	Total Axiall stockholders' equity		2,461.60			3,436.40			223.4			(3,659.8	)		2,461.60
	Noncontrolling interest		-			-			118.6			-			118.6
	Total equity		2,461.60			3,436.40			342			(3,659.8	)		2,580.20
	Total liabilities and equity	$	3,927.10		$	5,836.10		$	1,072.40		$	(5,042.5	)	$	5,793.10
	Axiall Corporation
	Supplemental Condensed Consolidating Balance Sheet
	December 31, 2012
	(Unaudited)
	(In millions)	Parent			Guarantor			Non-			Eliminations			Consolidated
		Company			Subsidiaries			Guarantor
								Subsidiaries
	Assets:
	Cash and cash equivalents	$	-		$	131		$	69.3		$	-		$	200.3
	Receivables, net of allowance		2.2			989.1			55.3			(731.7	)		314.9
	Inventories		-			201.6			86.8			-			288.4
	Prepaid expenses and other		-			11.9			2.8			-			14.7
	Deferred income taxes		7.9			13			0.2			-			21.1
	Total current assets		10.1			1,346.60			214.4			(731.7	)		839.4
	Property, plant and equipment, net		1.5			422			214.2			-			637.7
	Long-term receivables-affiliates		458			9.4			-			(467.4	)		-
	Goodwill		-			105			112.2			-			217.2
Intangible assets, net		-			40.9			2.5			-			43.4
Other assets, net		14			38.8			10.8			-			63.6
Investment in subsidiaries		1,446.50			-			-			(1,446.5	)		-
Total assets	$	1,930.10		$	1,962.70		$	554.1		$	(2,645.6	)	$	1,801.30
Liabilities and Equity
Accounts payable	$	745.1		$	176.3		$	21.5		$	(731.7	)	$	211.2
Interest payable		18.9			-			-			-			18.9
Income taxes payable		-			13.9			1.2			-			15.1
Accrued compensation		-			29.4			15.3			-			44.7
Other accrued liabilities		1			38.5			21.7			-			61.2
Total current liabilities		765			258.1			59.7			(731.7	)		351.1
Long-term debt excluding current portion of long-term debt		448.1			-			-			-			448.1
Lease financing obligation		-			-			112.3			-			112.3
Long-term payables—affiliates		-			-			467.4			(467.4	)		-
Deferred income taxes		16.9			161			-			-			177.9
Pension and other post retirement benefits		-			48.3			-			-			48.3
Other non-current liabilities		96.6			48.7			19.6			(104.8	)		60.1
Total liabilities		1,326.60			516.1			659			(1,303.9	)		1,197.80
Equity
Total Axiall stockholders' equity		603.5			1,446.60			(104.9	)		(1,341.7	)		603.5
Total equity		603.5			1,446.60			(104.9	)		(1,341.7	)		603.5
Total liabilities and equity	$	1,930.10		$	1,962.70		$	554.1		$	(2,645.6	)	$	1,801.30
Axiall Corporation
Supplemental Condensed Consolidating Statement of Operations and Comprehensive Income
Three Months Ended September 30, 2013
(Unaudited)
(In millions)	Parent			Guarantor			Non-			Eliminations			Consolidated
	Company			Subsidiaries			Guarantor
							Subsidiaries
Net sales	$	-		$	1,033.40		$	215.9		$	(51.8	)	$	1,197.50
Operating costs and expenses:
Cost of sales		-			867.5			169.2			(51.8	)		984.9
Selling, general and administrative expenses		10			62.8			21.1			-			93.9
Long-lived asset impairment charges, net		-			22.9			2.9			-			25.8
Transaction related costs and other, net		10.4			1.4			3			-			14.8
Total operating costs and expenses		20.4			954.6			196.2			(51.8	)		1,119.40
Operating income (loss)		(20.4	)		78.8			19.7			-			78.1
Other income (expense):
Interest income (expense), net		(14.1	)		0.2			(5.8	)		-			(19.7	)
Foreign exchange loss		-			-			(0.4	)		-			(0.4	)
Equity in income of subsidiaries		56			4.9			-			(60.9	)		-
Income before income taxes		21.5			83.9			13.5			(60.9	)		58
Provision for (benefit from) income taxes		(17.5	)		33.8			2.4			-			18.7
Consolidated net income		39			50.1			11.1			(60.9	)		39.3
Less net income attributable to noncontrolling interest		-			-			0.3			-			0.3
Net income attributable to Axiall	$	39		$	50.1		$	10.8		$	(60.9	)	$	39
Comprehensive income (loss) attributable to Axiall	$	46.4		$	53.8		$	12.6		$	(66.4	)	$	46.4
Axiall Corporation
Supplemental Condensed Consolidating Statement of Operations and Comprehensive Income
Three Months Ended September 30, 2012
(Unaudited)
(In millions)	Parent			Guarantor			Non-			Eliminations			Consolidated
	Company			Subsidiaries			Guarantor
							Subsidiaries
Net sales	$	-		$	677.3		$	176.3		$	(40.1	)	$	813.5
Operating costs and expenses:
Cost of sales		-			571.6			141.7			(40.1	)		673.2
Selling, general and administrative expenses		10.2			24.6			18.7			-			53.5
Transaction related costs and other, net		13.1			1.3			0.4			-			14.8
Gain on sale of assets, net		-			(1.9	)		-			-			(1.9	)
Total operating costs and expenses		23.3			595.6			160.8			(40.1	)		739.6
Operating income (loss)		(23.3	)		81.7			15.5			-			73.9
Other income (expense):
Interest income (expense), net		(23.2	)		14.4			(5.9	)		-			(14.7	)
Foreign exchange loss		-			-			(0.2	)		-			(0.2	)
Equity in income of subsidiaries		69.7			0.9			-			(70.6	)		-
Income before income taxes		23.2			97			9.4			(70.6	)		59
Provision for (benefit from) income taxes		(16.1	)		34			1.8			-			19.7
Consolidated net income		39.3			63			7.6			(70.6	)		39.3
Net income attributable to Axiall	$	39.3		$	63		$	7.6		$	(70.6	)	$	39.3
Comprehensive income attributable to Axiall	$	47.3		$	63		$	3.6		$	(66.6	)	$	47.3
Axiall Corporation and Subsidiaries
Supplemental Condensed Consolidating Statement of Operations and Comprehensive Income
Nine Months Ended September 30, 2013
(Unaudited)
(In millions)	Parent			Guarantor			Non-			Eliminations			Consolidated
	Company			Subsidiaries			Guarantor
							Subsidiaries
Net sales	$	-		$	3,119.90		$	564.9		$	(153.3	)	$	3,531.50
Operating costs and expenses:
Cost of sales		-			2,623.20			455.7			(153.3	)		2,925.60
Selling, general and administrative expenses		27.8			180.4			61.7			-			269.9
Long-lived asset impairment charges, net		-			25.5			2.9			-			28.4
Transaction related costs and other, net		26			4.3			3.4			-			33.7
Total operating costs and expenses		53.8			2,833.40			523.7			(153.3	)		3,257.60
Operating income (loss)		(53.8	)		286.5			41.2			-			273.9
Other income (expense):
Interest income (expense), net		(42.8	)		2.5			(17.1	)		-			(57.4	)
Loss on redemption and other debt costs		(66.1	)		(12.4	)		-			-			(78.5	)
Gain on acquisition of controlling interest		-			23.5			-			-			23.5
Equity in income of subsidiaries		213.5			13.8			-			(227.3	)		-
Income before income taxes		50.8			313.9			24.1			(227.3	)		161.5
Provision for (benefit from) income taxes		(57.5	)		103.9			4.9			-			51.3
Consolidated net income		108.3			210			19.2			(227.3	)		110.2
Less net income attributable to noncontrolling interest		-			-			1.9			-			1.9
Net income attributable to Axiall	$	108.3		$	210		$	17.3		$	(227.3	)	$	108.3
Comprehensive income (loss) attributable to Axiall	$	98		$	205.9		$	16.3		$	(222.2	)	$	98
Axiall Corporation and Subsidiaries
Supplemental Condensed Consolidating Statement of Operations and Comprehensive Income
Nine Months Ended September 30, 2012
(Unaudited)
(In millions)	Parent			Guarantor			Non-			Eliminations			Consolidated
	Company			Subsidiaries			Guarantor
							Subsidiaries
Net sales	$	-		$	2,198.60		$	479.6		$	(137.1	)	$	2,541.10
Operating costs and expenses:
Cost of sales		-			1,949.10			398.5			(137.1	)		2,210.50
Selling, general and administrative expenses		28.2			71.2			53.6			-			153
Long-lived asset impairment recoveries, net		-			(0.8	)		-			-			(0.8	)
Transaction related costs and other, net		25.1			1.6			0.5			-			27.2
Gain on sale of assets		-			(19.3	)		-			-			(19.3	)
Total operating costs and expenses		53.3			2,001.80			452.6			(137.1	)		2,370.60
Operating income (loss)		(53.3	)		196.8			27			-			170.5
Other income (expense):
Interest income (expense), net		(66.5	)		40.5			(17.6	)		-			(43.6	)
Foreign exchange gain (loss)		0.2			-			(0.8	)		-			(0.6	)
Equity in income of subsidiaries		171.7			1.2			-			(172.9	)		-
Income before income taxes		52.1			238.5			8.6			(172.9	)		126.3
Provision for (benefit from) income taxes		(36.1	)		75.7			(1.5	)		-			38.1
Consolidated net income		88.2			162.8			10.1			(172.9	)		88.2
Net income attributable to Axiall	$	88.2		$	162.8		$	10.1		$	(172.9	)	$	88.2
Comprehensive income attributable to Axiall	$	96.2		$	163.7		$	6.7		$	(170.4	)	$	96.2
Axiall Corporation
Supplemental Condensed Consolidating Statement of Cash Flows
Nine Months Ended September 30, 2013
(Unaudited)
(In millions)	Parent			Guarantor			Non-			Eliminations			Consolidated
	Company			Subsidiaries			Guarantor
							Subsidiaries
Net cash provided by operating activities	$	60.7		$	76.4		$	18.9		$	-		$	156
Cash flows from investing activities:
Capital expenditures		(2.9	)		(91.9	)		(13.7	)		-			(108.5	)
Proceeds from sale of assets		-			11.1			-			-			11.1
Distribution from affiliate		19.9			19.9			-			(39.8	)		-
Cash acquired in acquisition		-			-			26.7			-			26.7
Net cash provided by (used in) investing activities		17			(60.9	)		13			(39.8	)		(70.7	)
Cash flows from financing activities:
Borrowings on ABL revolver		396.6			-			5.9			-			402.5
Repayments on ABL revolver		(396.6	)		-			(5.9	)		-			(402.5	)
Issuance of long-term debt		450			-			-			-			450
Long-term debt payments		(450.0	)		(81.1	)		-			-			(531.1	)
Make-whole and other fees paid related to financing activities		(65.8	)		(30.2	)		(2.0	)		-			(98.0	)
Dividends paid		(11.2	)		-			-			-			(11.2	)
Distribution to affiliate		-			(19.9	)		(19.9	)		39.8			-
Distribution to noncontrolling interest		-			-			(13.3	)		-			(13.3	)
Excess tax benefits from share-based payment arrangements		0.8			-			-			-			0.8
Stock compensation plan activity		(1.5	)		-			-			-			(1.5	)
Net cash used in financing activities		(77.7	)		(131.2	)		(35.2	)		39.8			(204.3	)
Effect of exchange rate changes on cash and cash equivalents		-			-			(1.4	)		-			(1.4	)
Net change in cash and cash equivalents		-			(115.7	)		(4.7	)		-			(120.4	)
Cash and cash equivalents at beginning of period		-			131.4			68.9			-			200.3
Cash and cash equivalents at end of period	$	-		$	15.7		$	64.2		$	-		$	79.9
Axiall Corporation
Supplemental Condensed Consolidating Statement of Cash Flows
Nine Months Ended September 30, 2012
(Unaudited)
(In millions)	Parent			Guarantor			Non-			Eliminations			Consolidated
	Company			Subsidiaries			Guarantor
							Subsidiaries
Net cash provided by operating activities	$	3.7		$	57.9		$	4.1		$	-		$	65.7
Cash flows from investing activities:
Capital expenditures		(0.3	)		(45.6	)		(9.9	)		-			(55.8	)
Proceeds from sale of assets		-			23.5			0.1			-			23.6
Distributions from affiliate		1.8			0.3			-			(2.1	)		-
Net cash provided by (used in) investing activities		1.5			(21.8	)		(9.8	)		(2.1	)		(32.2	)
Cash flows from financing activities:
Borrowings on ABL revolver		183.4			-			-			-			183.4
Repayments on ABL revolver		(183.4	)		-			-			-			(183.4	)
Stock compensation plan activity		(5.1	)		-			-			-			(5.1	)
Return on capital		-			-			(2.1	)		2.1			-
Make-whole and other fees paid related to financing activities		(0.6	)		-			-			-			(0.6	)
Dividends paid		(2.8	)		-			-			-			(2.8	)
Excess tax benefits from share-based payment arrangements		3.3			-			-			-			3.3
Net cash used in financing activities		(5.2	)		-			(2.1	)		2.1			(5.2	)
Effect of exchange rate changes on cash and cash equivalents		-			-			1.6			-			1.6
Net change in cash and cash equivalents		-			36.1			(6.2	)		-			29.9
Cash and cash equivalents at beginning of period		-			43.4			45.2			-			88.6
Cash and cash equivalents at end of period	$	-		$	79.5		$	39		$	-		$	118.5

MERGER_WITH_THE_PPG_CHEMICALS_1

MERGER WITH THE PPG CHEMICALS BUSINESS (Tables)	9 Months Ended
	Sep. 30, 2013
MERGER WITH THE PPG CHEMICALS BUSINESS	'
Schedule of allocation of the purchase price to assets acquired and liabilities assumed, including remeasurement period adjustments recorded	'
	(In millions)	Preliminary			Measurement			Revised Preliminary
		Allocation as of			Period Adjustments			Allocation as of
		June 30, 2013						September 30, 2013
	Cash and cash equivalents	$	26.7		$	-		$	26.7
	Receivables		233.7			1.4			235.1
	Inventories		72.3			4.8			77.1
	Prepaid expenses and other		11.9			(1.8	)		10.1
	Property, plant and equipment		962.8			(6.4	)		956.4
	Goodwill		1,450.20			76	(1)		1,526.20
	Intangible assets		1,218.00			(68.3	)		1,149.70
	Other assets		42.5			(0.5	)		42
	Accounts payable		(97.8	)		-			(97.8	)
	Income taxes payable		(4.7	)		-			(4.7	)
	Accrued compensation		(20.6	)		-			(20.6	)
	Other accrued taxes		(10.9	)		10.4			(0.5	)
	Other accrued liabilities		(57.1	)		7.2			(49.9	)
	Deferred income taxes		(616.0	)		12	(2)		(604.0	)
	Pensions and other postretirement benefits		(279.8	)		-			(279.8	)
	Other non-current liabilities		(61.6	)		(7.2	)		(68.8	)
	Debt assumed		(967.0	)		-			(967.0	)
	Noncontrolling interest		(129.3	)		(0.7	)		(130.0	)
	Total net assets acquired	$	1,773.30		$	26.9	(3)	$	1,800.20
	(1) Primarily consists of $68.3 million in adjustments to customer relationships intangible assets and preliminary estimates of working capital and the funding status of certain pension benefit plans of the Merged Business as of the date of acquisition that are subject to a settlement with PPG in accordance with agreements entered into in connection with the Merger.
	(2) Deferred income taxes resulting from the revaluation of acquired assets and liabilities.
	(3) Includes preliminary estimates of working capital and the funding status of certain pension benefit plans of the Merged Business as of the date of acquisition that are subject to a settlement with PPG in accordance with agreements entered into in connection with the Merger.
Schedule of pro forma information	'
		Three Months Ended September 30,						Nine Months Ended September 30,
	(In millions, except per share data)	2013			2012			2013			2012
	Net sales	$	1,197.50		$	1,240.30		$	3,639.20		$	3,793.70
	Net income attributable to Axiall	$	39		$	74.6		$	104.2	(a)	$	195.9	(b)
	Earnings per share from net income attributable to Axiall:
	Basic	$	0.56		$	1.07		$	1.49		$	2.8
	Diluted	$	0.55		$	1.06		$	1.48		$	2.79
	(a) In addition to the normal pro forma adjustments associated with the Transactions, this amount excludes: (i) the $23.5 million gain on acquisition of controlling interest in PHH; (ii) $13.4 million related to the inventory fair value purchase accounting adjustment; and (iii) $11.0 million related to the expensing of financing fees related to a $688.0 million bridge loan used in the Transactions. These amounts are excluded from the pro forma amounts for the nine months ended September 30, 2013 and comparable amounts are included in the nine months ended September 30, 2012 to reflect our consolidated results as if the Transactions had taken place on January 1, 2012.
	(b) In addition to the normal pro forma adjustments associated with the Transactions, this amount includes: (i) the $23.5 million gain on acquisition of controlling interest in PHH; (ii) $13.4 million related to the inventory fair value purchase accounting adjustment; and (iii) $11.0 million related to the expensing of financing fees related to a $688.0 million bridge loan used in the Transactions. These amounts are excluded from the pro forma amounts for the nine months ended September 30, 2013 and comparable amounts are included in the nine months ended September 30, 2012 to reflect our consolidated results as if the Transactions had taken place on January 1, 2012.

INVENTORIES_Tables

INVENTORIES (Tables)	9 Months Ended
	Sep. 30, 2013
INVENTORIES	'
Schedule of major classes of inventories	'
	(In millions)	September 30,		December 31,
		2013		2012
	Raw materials	$	160.7	$	115.3
	Work-in-progress		5.8		7.1
	Finished goods		248.3		166.0
	Inventories	$	414.8	$	288.4

PROPERTY_PLANT_AND_EQUIPMENT_N1

PROPERTY, PLANT AND EQUIPMENT, NET (Tables)	9 Months Ended
	Sep. 30, 2013
PROPERTY, PLANT AND EQUIPMENT, NET	'
Schedule of property, plant and equipment	'
	(In millions)	September 30,		December 31,
		2013		2012
	Machinery and equipment	$	2,306.90	$	1,492.60
	Buildings		223.9		203.7
	Depletable land and land improvements		291.2		90.4
	Construction-in-progress		97.6		33.6
	Property, plant and equipment, at cost		2,919.60		1,820.30
	Less: accumulated depreciation		1,270.30		1,182.60
	Property, plant and equipment, net	$	1,649.30	$	637.7
Schedule of estimated useful lives of property, plant and equipment	'
	Buildings		27-39 years
	Depletable land and land improvements		15-25 years
	Machinery, plant and equipment		2-25 years
	Dies and moulds		3-10 years
	Office furniture and equipment		2-10 years
	Computer equipment and software		3-10 years

GOODWILL_RESTRUCTURING_AND_OTH1

GOODWILL, RESTRUCTURING AND OTHER INTANGIBLE ASSETS (Tables)	9 Months Ended
	Sep. 30, 2013
GOODWILL, RESTRUCTURING AND OTHER INTANGIBLE ASSETS	'
Detail of the changes made to goodwill	'
	(In millions)	Chlorovinyls			Building			Total
					Products
	Gross goodwill at January 1, 2013	$	245.4		$	159.5		$	404.9
	Accumulated impairment losses		(55.5	)		(132.2	)		(187.7	)
	Net goodwill at January 1, 2013	$	189.9		$	27.3		$	217.2
	Gross goodwill at January 1, 2013	$	245.4		$	159.5		$	404.9
	Preliminary addition from the Transactions		1,526.20			-			1,526.20
	Foreign currency translation adjustment		(5.2	)		-			(5.2	)
	Gross goodwill at September 30, 2013		1,766.40			159.5			1,925.90
	Accumulated impairment losses		(55.5	)		(150.4	)		(205.9	)
	Net goodwill at September 30, 2013	$	1,710.90		$	9.1		$	1,720.00
Detail of the definite-lived intangible assets by reportable segment	'
		Chlorovinyls			Building Products						Total
	(In millions)	September 30,			September 30,			December 31,			September 30,			December 31,
		2013			2013			2012			2013			2012
	Gross carrying amounts
	Customer relationships	$	1,128.80		$	35.2		$	35.2		$	1,164.00		$	35.2
	Trade names		6			-			-			6			-
	Technology		14.9			17.4			17.4			32.3			17.4
	Total		1,149.70			52.6			52.6			1,202.30			52.6
	Accumulated impairment charges:
	Customer relationships		-			(3.6	)		-			(3.6	)		-
	Total		-			(3.6	)		-			(3.6	)		-
	Accumulated amortization:
	Customer relationships		(41.8	)		(10.1	)		(8.7	)		(51.9	)		(8.7	)
	Trade names		(0.2	)		-			-			(0.2	)		-
	Technology		(0.5	)		(10.7	)		(9.6	)		(11.2	)		(9.6	)
	Total		(42.5	)		(20.8	)		(18.3	)		(63.3	)		(18.3	)
	Foreign currency translation adjustment:
	Customer relationships		(1.7	)		-			-			(1.7	)		-
	Total		(1.7	)		-			-			(1.7	)		-
	Net carrying amounts
	Customer relationships		1,085.30			21.5			26.5			1,106.80			26.5
	Trade names		5.8			-			-			5.8			-
	Technology		14.4			6.7			7.8			21.1			7.8
	Total	$	1,105.50		$	28.2		$	34.3		$	1,133.70		$	34.3

OTHER_ASSETS_NET_Tables

OTHER ASSETS, NET (Tables)	9 Months Ended
	Sep. 30, 2013
OTHER ASSETS, NET	'
Schedule of other assets, net of accumulated amortization	'
	(In millions)	September 30,		December 31,
		2013		2012
	Advances for long-term purchase contracts, net	$	11.6	$	19.4
	Advances to and investments in joint ventures		23.6		6.1
	Deferred financing costs, net		29.9		16.3
	Long-term assets held for sale		4		13.8
	Other		7.3		8
	Total other assets, net	$	76.4	$	63.6

LONGTERM_DEBT_AND_LEASE_FINANC1

LONG-TERM DEBT AND LEASE FINANCING OBLIGATION (Tables)	9 Months Ended
	Sep. 30, 2013
LONG-TERM DEBT AND LEASE FINANCING OBLIGATION	'
Schedule of long-term debt	'
	(In millions)	Maturity Date	September 30,			December 31,
			2013			2012
	4.625 Notes	February 15, 2021	$	688		$	-
	4.875 Notes	May 15, 2023		450			-
	Term loan (net of $2.6 million debt issuance costs)	January 28, 2017		195.3			-
	ABL revolver	January 28, 2018		-			-
	9 percent notes	January 15, 2017		-			448.1
	Total debt		$	1,333.30		$	448.1
	Less current portion of long-term debt			(2.8	)		-
	Long-term debt, net		$	1,330.50		$	448.1

FAIR_VALUE_OF_FINANCIAL_INSTRU1

FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)	9 Months Ended
	Sep. 30, 2013
FAIR VALUE OF FINANCIAL INSTRUMENTS	'
Summary of the carrying values and estimated fair values of long-term debt	'
		September 30, 2013				December 31, 2012
	(In millions)	Carrying		Fair		Carrying		Fair
		Amount		Value		Amount		Value
	Level 1
	Long-term debt:
	4.625 Notes	$	688	$	667.4	$	-	$	-
	4.875 Notes		450		431.2		-		-
	Term loan (net of $2.6 million debt issuance costs)		195.3		199.3		-		-
	9.0 percent Notes		-		-		448.1		501.8

EMPLOYEE_RETIREMENT_PLANS_Tabl

EMPLOYEE RETIREMENT PLANS (Tables)	9 Months Ended
	Sep. 30, 2013
EMPLOYEE RETIREMENT PLANS	'
Schedule of net periodic benefit cost (income)	'
	Net periodic benefit cost (income) for the three months ended September 30, 2013 and 2012 includes the following:
		Pensions						OPEB Benefits
		Three Months Ended						Three Months
		September 30,						Ended
								September 30,
	(In millions)	2013			2012			2013
	Components of net periodic benefit cost (income):
	Interest cost	$	7.5		$	1.8		$	2
	Service cost		1.7			-			0.6
	Expected return on assets		(9.8	)		(2.2	)		-
	Amortization of actuarial loss		0.5			0.4			-
	Total net periodic benefit cost (income)	$	(0.1	)	$	-		$	2.6
	Net periodic benefit cost (income) for the nine months ended September 30, 2013 and 2012 includes the following:
		Pensions						OPEB Benefits
		Nine Months Ended						Nine Months
		September 30,						Ended
								September 30,
	(In millions)	2013			2012			2013
	Components of net periodic benefit cost (income):
	Interest cost	$	20.5		$	5.4		$	5.3
	Service cost		4.5			-			1.7
	Expected return on assets		(27.0	)		(6.5	)		-
	Amortization of actuarial loss		1.6			1.3			-
	Total net periodic benefit cost (income)	$	(0.4	)	$	0.2		$	7
Schedule of weighted average assumptions used to determine the benefit obligation	'
		Pensions				OPEB Benefits
		2013		2012		2013
	Discount rate	4.09%		5.00%			4.35%
	Expected return on assets	6.81%		8.25%			Not Applicable
	Rate of compensation increase	3.15%		Not			3.11%
				Applicable

STOCKBASED_COMPENSATION_Tables

STOCK-BASED COMPENSATION (Tables)	9 Months Ended
	Sep. 30, 2013
STOCK-BASED COMPENSATION	'
Summary of share-based compensation cost by type of program	'
		Three Months Ended September 30,						Nine Months Ended September 30,
	(In millions)	2013			2012			2013			2012
	Restricted stock units expense	$	3.7		$	1.6		$	7.5		$	7.6
	Stock options expense		0.1			-			0.8			-
	Before-tax share-based compensation expense		3.8			1.6			8.3			7.6
	Income tax benefit		(1.3	)		(0.5	)		(2.8	)		(2.5	)
	After-tax share-based compensation expense	$	2.5		$	1.1		$	5.5		$	5.1
Summary of stock option activity under all plans	'
		Shares			Weighted			Weighted			Aggregate
					Average			Average			Intrinsic Value
					Remaining			Exercise			(In millions)
					Contractual			Price
					Terms
					(Years)
	Outstanding on January 1, 2013		125,564					$	292.76
	Granted		188,330						33.72
	Exercised		(3,304	)					21.25
	Expired		(6,477	)					540.98
	Outstanding on September 30, 2013		304,113			6.5 years		$	130.01		$	1.5
	Exercisable as of September 30, 2013		115,783			4.1 years		$	286.62		$	0.7
	Vested or expected to vest as of September 30, 2013		297,622			6.5 years		$	132.11		$	1.5
Summary of restricted and deferred stock unit activity under all plans	'
		Shares			Weighted			Weighted			Aggregate
					Average			Average			Intrinsic
					Remaining			Grant			Value
					Contractual			Date Fair			(In millions)
					Terms			Value
					(Years)
	Outstanding on January 1, 2013		716,907					$	27.86
	Granted		450,169						45.2
	Vested and released		(117,120	)					25.58
	Forfeited		(13,721	)					33.67
	Outstanding on September 30, 2013		1,036,235			1.3 Years		$	35.57		$	39.2
	Vested or expected to vest as of September 30, 2013		1,028,043			1.3 Years		$	35.52		$	38.9

ACCUMULATED_OTHER_COMPREHENSIV1

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) AND OTHER COMPREHENSIVE LOSS (Tables)	9 Months Ended
	Sep. 30, 2013
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) AND OTHER COMPREHENSIVE LOSS	'
Schedule of amounts recorded in accumulated other comprehensive income (loss), net of tax, and changes within the period	'
	(In millions)	Accrued Pension			Foreign Currency			Derivative			Accumulated Other
		Benefit Liabilities			Items			Cash Flow			Comprehensive
								Hedges			Income (Loss)
	Balance at December 31, 2012	$	(48.6	)	$	26.7		$	-		$	(21.9	)
	Other comprehensive income (loss) before reclassifications		2.1			(10.7	)		(0.7	)		(9.3	)
	Less: amounts reclassified from accumulated other comprehensive income (loss)		1			-			-			1
	Net current period other comprehensive income (loss)		1.1			(10.7	)		(0.7	)		(10.3	)
	Balance at September 30, 2013	$	(47.5	)	$	16		$	(0.7	)	$	(32.2	)
Schedule of components of other comprehensive income (loss)	'
		Three Months Ended September 30,						Nine Months Ended September 30,
	(In millions)	2013			2012			2013			2012			Affected Line Items on the
														Condensed Consolidated
														Statements of Income
	Change in foreign currency translation adjustment:
	Currency translation adjustments	$	10.2		$	14.6		$	(16.4	)	$	12.8
	Tax expense (benefit)		3.2			6.9			(5.7	)		6.1		Provision for income taxes
	Change in foreign currency translation adjustment, net of tax	$	7		$	7.7		$	(10.7	)	$	6.7
	Unrealized gain (loss) on derivatives:
	Commodity hedge contracts	$	-		$	-		$	-		$	0.7		Cost of sales
	Interest rate swaps		(0.3	)		-			(1.1	)		-		Cost of sales
	Pre-tax amount		(0.3	)		-			(1.1	)		0.7
	Tax expense (benefit)		(0.4	)		-			(0.4	)		0.3		Provision for income taxes
	Change in unrealized gain (loss) on derivatives, net of tax	$	0.1		$	-		$	(0.7	)	$	0.4
	Change in pension liability adjustment:
	Adjustments to pension liabilities	$	0.5		$	0.4		$	1.6		$	1.3		Cost of sales/selling, general and administrative expenses
	Tax expense		0.2			0.1			0.5			0.4		Provision for income taxes
	Pension liability adjustment, net of tax	$	0.3		$	0.3		$	1.1		$	0.9
	Other comprehensive income (loss), before income taxes	$	10.4		$	15		$	(15.9	)	$	14.8
	Total tax expense (benefit) for the period		3			7			(5.6	)		6.8		Provision for income taxes
	Other comprehensive income (loss), net of tax	$	7.4		$	8		$	(10.3	)	$	8

INVESTMENTS_Tables

INVESTMENTS (Tables)	9 Months Ended
	Sep. 30, 2013
INVESTMENTS	'
Summary of maximum exposure to loss associated with RS Cogen	'
	(In millions)
	Investment in and advances to RS Cogen	$	20.9
	Take-or-pay obligation under power tolling arrangement through 2022		215.3
	Maximum exposure to loss as of September 30, 2013	$	236.2

EARNINGS_PER_SHARE_Tables

EARNINGS PER SHARE (Tables)	9 Months Ended
	Sep. 30, 2013
EARNINGS PER SHARE	'
Schedule of computations of basic and diluted earnings per share	'
		Three Months Ended September 30,				Nine Months Ended September 30,
	(In millions, except per share data)	2013		2012		2013		2012
	Numerator
	Net income attributable to Axiall	$	39	$	39.3	$	108.3	$	88.2
	Less: Net income attributable to participating securities		-		0.2		0.1		0.8
	Net income attributable to common stockholders	$	39	$	39.1	$	108.2	$	87.4
	Denominator
	Weighted average common shares outstanding—Basic		69.9		34.5		66.4		34.4
	Plus: Dilutive effect of stock options and awards		0.5		0.4		0.4		0.2
	Weighted average common shares outstanding—Diluted		70.4		34.9		66.8		34.6
	Earnings per common share from net income attributable to Axiall's common stockholders:
	Basic	$	0.56	$	1.13	$	1.63	$	2.54
	Diluted	$	0.55	$	1.12	$	1.62	$	2.53

SEGMENT_INFORMATION_Tables

SEGMENT INFORMATION (Tables)	9 Months Ended
	Sep. 30, 2013
SEGMENT INFORMATION	'
Schedule of segment information	'
	(In millions)	Chlorovinyls			Building			Aromatics		Eliminations,			Total
					Products					Unallocated
										and Other
	Three Months Ended September 30, 2013
	Net sales	$	750		$	253.4		$	194.1	$	-		$	1,197.50
	Intersegment revenues	$	61.8			-			-		(61.8	)	$	-
	Total net sales	$	811.8			253.4			194.1		(61.8	)	$	1,197.50
	Long-lived asset impairment charges, net	$	-			25.8			-		-		$	25.8
	Transaction related costs and other, net	$	1.5			2.9			-		10.4		$	14.8
	Operating income (loss)	$	101.6			(6.7	)		5.2		(22.0	)	$	78.1
	Depreciation and amortization	$	45.7			9.1			0.3		1.7		$	56.8
	Capital expenditures	$	36			11			2		3.9		$	52.9
	Three Months Ended September 30, 2012
	Net sales	$	329.1		$	246.2		$	238.2	$	-		$	813.5
	Intersegment revenues	$	55.7			0.1			-		(55.8	)	$	-
	Total net sales	$	384.8			246.3			238.2		(55.8	)	$	813.5
	Transaction related costs and other, net	$	1.3		$	0.4			-		13.1		$	14.8
	Gain on sale of assets	$	(1.9	)		-			-		-		$	(1.9	)
	Operating income	$	73.8			14.7			11.1		(25.7	)	$	73.9
	Depreciation and amortization	$	11.5			9.9			0.3		1.3		$	23
	Capital expenditures	$	7.9			4.7			0.8		1.7		$	15.1
	(In millions)	Chlorovinyls			Building			Aromatics		Eliminations,			Total
					Products					Unallocated
										and Other
	Nine Months Ended September 30, 2013
	Net sales	$	2,166.30		$	660		$	705.2	$	-		$	3,531.50
	Intersegment revenues	$	184.8			-			-		(184.8	)	$	-
	Total net sales	$	2,351.10			660			705.2		(184.8	)	$	3,531.50
	Long-lived asset impairment charges, net	$	-			28.4			-		-		$	28.4
	Transaction related costs and other, net	$	4.7			2.7			-		26.3		$	33.7
	Operating income (loss)	$	311			(0.9	)		22.5		(58.7	)	$	273.9
	Depreciation and amortization	$	124.7			26.5			0.9		5		$	157.1
	Capital expenditures	$	74.9			24.1			3		6.5		$	108.5
	Nine Months Ended September 30, 2012
	Net sales	$	998.5		$	685.8		$	856.8	$	-		$	2,541.10
	Intersegment revenues	$	194.7			0.4			-		(195.1	)	$	-
	Total net sales	$	1,193.20			686.2			856.8		(195.1	)	$	2,541.10
	Long-lived asset impairment charges (recoveries), net	$	-			(0.8	)		-		-		$	(0.8	)
	Transaction related costs and other, net	$	1.3			0.6			-		25.3		$	27.2
	Gain on sale of assets	$	(19.3	)		-			-		-		$	(19.3	)
	Operating income	$	160.2			23.7			46.2		(59.6	)	$	170.5
	Depreciation and amortization	$	34			29.4			1.1		3.5		$	68
	Capital expenditures	$	32.1			15.1			1.8		6.8		$	55.8
Schedule of sales by product line	'
		Three Months Ended September 30,						Nine Months Ended September 30,
	(In millions)	2013			2012			2013		2012
	Chlorovinyls
	Chlor-alkali and derivative products	$	634.3		$	218.2		$	1,806.00	$	643.1
	Compound products		115.7			110.9			360.3		355.4
	Total		750			329.1			2,166.30		998.5
	Building Products
	Window and door profiles and moulding products		88.2			85.9			237.4		243.7
	Outdoor building products		165.2			160.3			422.6		442.1
	Total		253.4			246.2			660		685.8
	Aromatics
	Cumene products		118.8			171.7			451.1		605.1
	Phenol and acetone products		75.3			66.5			254.1		251.7
	Total		194.1			238.2			705.2		856.8
	Net Sales	$	1,197.50		$	813.5		$	3,531.50	$	2,541.10

SUPPLEMENTAL_GUARANTOR_INFORMA1

SUPPLEMENTAL GUARANTOR INFORMATION (Tables)	9 Months Ended
	Sep. 30, 2013
SUPPLEMENTAL GUARANTOR INFORMATION	'
Supplemental Condensed Consolidating Balance Sheet Information	'
	Axiall Corporation
	Supplemental Condensed Consolidating Balance Sheet
	September 30, 2013
	(Unaudited)
	(In millions)	Parent			Guarantor			Non-			Eliminations			Consolidated
		Company			Subsidiaries			Guarantor
								Subsidiaries
	Assets
	Cash and cash equivalents	$	-		$	15.7		$	64.2		$	-		$	79.9
	Receivables, net of allowance for doubtful accounts		0.9			1,372.90			114.7			(851.4	)		637.1
	Inventories		-			309.9			104.9			-			414.8
	Prepaid expenses and other		21.8			40.3			3.5			-			65.6
	Deferred income taxes		7.9			2.3			0.2			-			10.4
	Total current assets		30.6			1,741.10			287.5			(851.4	)		1,207.80
	Property, plant and equipment, net		4.2			1,320.40			324.7			-			1,649.30
	Long-term receivables—affiliates		442.7			-			-			(442.7	)		-
	Goodwill		-			1,444.50			275.5			-			1,720.00
	Intangibles, net		-			970.7			168.9			-			1,139.60
	Other assets, net		12.7			47.9			15.8			-			76.4
	Investment in subsidiaries		3,436.90			311.5			-			(3,748.4	)		-
	Total assets	$	3,927.10		$	5,836.10		$	1,072.40		$	(5,042.5	)	$	5,793.10
	Liabilities and Equity
	Current portion of long-term debt	$	-		$	2.8		$	-		$	-		$	2.8
	Accounts payable		856.6			277.8			49			(851.4	)		332
	Interest payable		8.5			4.3			-			-			12.8
	Income taxes payable		-			-			3.8			-			3.8
	Accrued compensation		-			34			13.5			-			47.5
	Other accrued current liabilities		10.7			80.2			37.8			-			128.7
	Total current liabilities		875.8			399.1			104.1			(851.4	)		527.6
	Long-term debt excluding current portion of long-term debt		450			880.5			-			-			1,330.50
	Long-term payables—affiliates		-			-			442.7			(442.7	)		-
	Lease financing obligation		-			-			108.3			-			108.3
	Deferred income taxes		11.4			686.4			46.1			-			743.9
	Pension and other post retirement benefits		-			319.6			11.9			-			331.5
	Other non-current liabilities		128.3			114.1			17.3			(88.6	)		171.1
	Total liabilities		1,465.50			2,399.70			730.4			(1,382.7	)		3,212.90
	Equity
	Total Axiall stockholders' equity		2,461.60			3,436.40			223.4			(3,659.8	)		2,461.60
	Noncontrolling interest		-			-			118.6			-			118.6
	Total equity		2,461.60			3,436.40			342			(3,659.8	)		2,580.20
	Total liabilities and equity	$	3,927.10		$	5,836.10		$	1,072.40		$	(5,042.5	)	$	5,793.10
	Axiall Corporation
	Supplemental Condensed Consolidating Balance Sheet
	December 31, 2012
	(Unaudited)
	(In millions)	Parent			Guarantor			Non-			Eliminations			Consolidated
		Company			Subsidiaries			Guarantor
								Subsidiaries
	Assets:
	Cash and cash equivalents	$	-		$	131		$	69.3		$	-		$	200.3
	Receivables, net of allowance		2.2			989.1			55.3			(731.7	)		314.9
	Inventories		-			201.6			86.8			-			288.4
	Prepaid expenses and other		-			11.9			2.8			-			14.7
	Deferred income taxes		7.9			13			0.2			-			21.1
	Total current assets		10.1			1,346.60			214.4			(731.7	)		839.4
	Property, plant and equipment, net		1.5			422			214.2			-			637.7
	Long-term receivables-affiliates		458			9.4			-			(467.4	)		-
	Goodwill		-			105			112.2			-			217.2
	Intangible assets, net		-			40.9			2.5			-			43.4
	Other assets, net		14			38.8			10.8			-			63.6
	Investment in subsidiaries		1,446.50			-			-			(1,446.5	)		-
	Total assets	$	1,930.10		$	1,962.70		$	554.1		$	(2,645.6	)	$	1,801.30
	Liabilities and Equity
Accounts payable	$	745.1		$	176.3		$	21.5		$	(731.7	)	$	211.2
Interest payable		18.9			-			-			-			18.9
Income taxes payable		-			13.9			1.2			-			15.1
Accrued compensation		-			29.4			15.3			-			44.7
Other accrued liabilities		1			38.5			21.7			-			61.2
Total current liabilities		765			258.1			59.7			(731.7	)		351.1
Long-term debt excluding current portion of long-term debt		448.1			-			-			-			448.1
Lease financing obligation		-			-			112.3			-			112.3
Long-term payables—affiliates		-			-			467.4			(467.4	)		-
Deferred income taxes		16.9			161			-			-			177.9
Pension and other post retirement benefits		-			48.3			-			-			48.3
Other non-current liabilities		96.6			48.7			19.6			(104.8	)		60.1
Total liabilities		1,326.60			516.1			659			(1,303.9	)		1,197.80
Equity
Total Axiall stockholders' equity		603.5			1,446.60			(104.9	)		(1,341.7	)		603.5
Total equity		603.5			1,446.60			(104.9	)		(1,341.7	)		603.5
Total liabilities and equity	$	1,930.10		$	1,962.70		$	554.1		$	(2,645.6	)	$	1,801.30
Supplemental Condensed Consolidating Statement of Operations and Comprehensive Income (Loss) Information	'
	Axiall Corporation
	Supplemental Condensed Consolidating Statement of Operations and Comprehensive Income
	Three Months Ended September 30, 2013
	(Unaudited)
	(In millions)	Parent			Guarantor			Non-			Eliminations			Consolidated
		Company			Subsidiaries			Guarantor
								Subsidiaries
	Net sales	$	-		$	1,033.40		$	215.9		$	(51.8	)	$	1,197.50
	Operating costs and expenses:
	Cost of sales		-			867.5			169.2			(51.8	)		984.9
	Selling, general and administrative expenses		10			62.8			21.1			-			93.9
	Long-lived asset impairment charges, net		-			22.9			2.9			-			25.8
	Transaction related costs and other, net		10.4			1.4			3			-			14.8
	Total operating costs and expenses		20.4			954.6			196.2			(51.8	)		1,119.40
	Operating income (loss)		(20.4	)		78.8			19.7			-			78.1
	Other income (expense):
	Interest income (expense), net		(14.1	)		0.2			(5.8	)		-			(19.7	)
	Foreign exchange loss		-			-			(0.4	)		-			(0.4	)
	Equity in income of subsidiaries		56			4.9			-			(60.9	)		-
	Income before income taxes		21.5			83.9			13.5			(60.9	)		58
	Provision for (benefit from) income taxes		(17.5	)		33.8			2.4			-			18.7
	Consolidated net income		39			50.1			11.1			(60.9	)		39.3
	Less net income attributable to noncontrolling interest		-			-			0.3			-			0.3
	Net income attributable to Axiall	$	39		$	50.1		$	10.8		$	(60.9	)	$	39
	Comprehensive income (loss) attributable to Axiall	$	46.4		$	53.8		$	12.6		$	(66.4	)	$	46.4
	Axiall Corporation
	Supplemental Condensed Consolidating Statement of Operations and Comprehensive Income
	Three Months Ended September 30, 2012
	(Unaudited)
	(In millions)	Parent			Guarantor			Non-			Eliminations			Consolidated
		Company			Subsidiaries			Guarantor
								Subsidiaries
	Net sales	$	-		$	677.3		$	176.3		$	(40.1	)	$	813.5
	Operating costs and expenses:
	Cost of sales		-			571.6			141.7			(40.1	)		673.2
	Selling, general and administrative expenses		10.2			24.6			18.7			-			53.5
	Transaction related costs and other, net		13.1			1.3			0.4			-			14.8
	Gain on sale of assets, net		-			(1.9	)		-			-			(1.9	)
	Total operating costs and expenses		23.3			595.6			160.8			(40.1	)		739.6
	Operating income (loss)		(23.3	)		81.7			15.5			-			73.9
	Other income (expense):
	Interest income (expense), net		(23.2	)		14.4			(5.9	)		-			(14.7	)
	Foreign exchange loss		-			-			(0.2	)		-			(0.2	)
	Equity in income of subsidiaries		69.7			0.9			-			(70.6	)		-
	Income before income taxes		23.2			97			9.4			(70.6	)		59
	Provision for (benefit from) income taxes		(16.1	)		34			1.8			-			19.7
	Consolidated net income		39.3			63			7.6			(70.6	)		39.3
	Net income attributable to Axiall	$	39.3		$	63		$	7.6		$	(70.6	)	$	39.3
	Comprehensive income attributable to Axiall	$	47.3		$	63		$	3.6		$	(66.6	)	$	47.3
	Axiall Corporation and Subsidiaries
	Supplemental Condensed Consolidating Statement of Operations and Comprehensive Income
	Nine Months Ended September 30, 2013
	(Unaudited)
	(In millions)	Parent			Guarantor			Non-			Eliminations			Consolidated
		Company			Subsidiaries			Guarantor
								Subsidiaries
	Net sales	$	-		$	3,119.90		$	564.9		$	(153.3	)	$	3,531.50
	Operating costs and expenses:
	Cost of sales		-			2,623.20			455.7			(153.3	)		2,925.60
	Selling, general and administrative expenses		27.8			180.4			61.7			-			269.9
	Long-lived asset impairment charges, net		-			25.5			2.9			-			28.4
	Transaction related costs and other, net		26			4.3			3.4			-			33.7
	Total operating costs and expenses		53.8			2,833.40			523.7			(153.3	)		3,257.60
Operating income (loss)		(53.8	)		286.5			41.2			-			273.9
Other income (expense):
Interest income (expense), net		(42.8	)		2.5			(17.1	)		-			(57.4	)
Loss on redemption and other debt costs		(66.1	)		(12.4	)		-			-			(78.5	)
Gain on acquisition of controlling interest		-			23.5			-			-			23.5
Equity in income of subsidiaries		213.5			13.8			-			(227.3	)		-
Income before income taxes		50.8			313.9			24.1			(227.3	)		161.5
Provision for (benefit from) income taxes		(57.5	)		103.9			4.9			-			51.3
Consolidated net income		108.3			210			19.2			(227.3	)		110.2
Less net income attributable to noncontrolling interest		-			-			1.9			-			1.9
Net income attributable to Axiall	$	108.3		$	210		$	17.3		$	(227.3	)	$	108.3
Comprehensive income (loss) attributable to Axiall	$	98		$	205.9		$	16.3		$	(222.2	)	$	98
Axiall Corporation and Subsidiaries
Supplemental Condensed Consolidating Statement of Operations and Comprehensive Income
Nine Months Ended September 30, 2012
(Unaudited)
(In millions)	Parent			Guarantor			Non-			Eliminations			Consolidated
	Company			Subsidiaries			Guarantor
							Subsidiaries
Net sales	$	-		$	2,198.60		$	479.6		$	(137.1	)	$	2,541.10
Operating costs and expenses:
Cost of sales		-			1,949.10			398.5			(137.1	)		2,210.50
Selling, general and administrative expenses		28.2			71.2			53.6			-			153
Long-lived asset impairment recoveries, net		-			(0.8	)		-			-			(0.8	)
Transaction related costs and other, net		25.1			1.6			0.5			-			27.2
Gain on sale of assets		-			(19.3	)		-			-			(19.3	)
Total operating costs and expenses		53.3			2,001.80			452.6			(137.1	)		2,370.60
Operating income (loss)		(53.3	)		196.8			27			-			170.5
Other income (expense):
Interest income (expense), net		(66.5	)		40.5			(17.6	)		-			(43.6	)
Foreign exchange gain (loss)		0.2			-			(0.8	)		-			(0.6	)
Equity in income of subsidiaries		171.7			1.2			-			(172.9	)		-
Income before income taxes		52.1			238.5			8.6			(172.9	)		126.3
Provision for (benefit from) income taxes		(36.1	)		75.7			(1.5	)		-			38.1
Consolidated net income		88.2			162.8			10.1			(172.9	)		88.2
Net income attributable to Axiall	$	88.2		$	162.8		$	10.1		$	(172.9	)	$	88.2
Comprehensive income attributable to Axiall	$	96.2		$	163.7		$	6.7		$	(170.4	)	$	96.2
Supplemental Condensed Consolidating Statement of Cash Flows Information	'
	Axiall Corporation
	Supplemental Condensed Consolidating Statement of Cash Flows
	Nine Months Ended September 30, 2013
	(Unaudited)
	(In millions)	Parent			Guarantor			Non-			Eliminations			Consolidated
		Company			Subsidiaries			Guarantor
								Subsidiaries
	Net cash provided by operating activities	$	60.7		$	76.4		$	18.9		$	-		$	156
	Cash flows from investing activities:
	Capital expenditures		(2.9	)		(91.9	)		(13.7	)		-			(108.5	)
	Proceeds from sale of assets		-			11.1			-			-			11.1
	Distribution from affiliate		19.9			19.9			-			(39.8	)		-
	Cash acquired in acquisition		-			-			26.7			-			26.7
	Net cash provided by (used in) investing activities		17			(60.9	)		13			(39.8	)		(70.7	)
	Cash flows from financing activities:
	Borrowings on ABL revolver		396.6			-			5.9			-			402.5
	Repayments on ABL revolver		(396.6	)		-			(5.9	)		-			(402.5	)
	Issuance of long-term debt		450			-			-			-			450
	Long-term debt payments		(450.0	)		(81.1	)		-			-			(531.1	)
	Make-whole and other fees paid related to financing activities		(65.8	)		(30.2	)		(2.0	)		-			(98.0	)
	Dividends paid		(11.2	)		-			-			-			(11.2	)
	Distribution to affiliate		-			(19.9	)		(19.9	)		39.8			-
	Distribution to noncontrolling interest		-			-			(13.3	)		-			(13.3	)
	Excess tax benefits from share-based payment arrangements		0.8			-			-			-			0.8
	Stock compensation plan activity		(1.5	)		-			-			-			(1.5	)
	Net cash used in financing activities		(77.7	)		(131.2	)		(35.2	)		39.8			(204.3	)
	Effect of exchange rate changes on cash and cash equivalents		-			-			(1.4	)		-			(1.4	)
	Net change in cash and cash equivalents		-			(115.7	)		(4.7	)		-			(120.4	)
	Cash and cash equivalents at beginning of period		-			131.4			68.9			-			200.3
	Cash and cash equivalents at end of period	$	-		$	15.7		$	64.2		$	-		$	79.9
	Axiall Corporation
	Supplemental Condensed Consolidating Statement of Cash Flows
	Nine Months Ended September 30, 2012
	(Unaudited)
	(In millions)	Parent			Guarantor			Non-			Eliminations			Consolidated
		Company			Subsidiaries			Guarantor
								Subsidiaries
	Net cash provided by operating activities	$	3.7		$	57.9		$	4.1		$	-		$	65.7
	Cash flows from investing activities:
	Capital expenditures		(0.3	)		(45.6	)		(9.9	)		-			(55.8	)
	Proceeds from sale of assets		-			23.5			0.1			-			23.6
	Distributions from affiliate		1.8			0.3			-			(2.1	)		-
	Net cash provided by (used in) investing activities		1.5			(21.8	)		(9.8	)		(2.1	)		(32.2	)
	Cash flows from financing activities:
	Borrowings on ABL revolver		183.4			-			-			-			183.4
	Repayments on ABL revolver		(183.4	)		-			-			-			(183.4	)
	Stock compensation plan activity		(5.1	)		-			-			-			(5.1	)
	Return on capital		-			-			(2.1	)		2.1			-
	Make-whole and other fees paid related to financing activities		(0.6	)		-			-			-			(0.6	)
	Dividends paid		(2.8	)		-			-			-			(2.8	)
	Excess tax benefits from share-based payment arrangements		3.3			-			-			-			3.3
	Net cash used in financing activities		(5.2	)		-			(2.1	)		2.1			(5.2	)
	Effect of exchange rate changes on cash and cash equivalents		-			-			1.6			-			1.6
	Net change in cash and cash equivalents		-			36.1			(6.2	)		-			29.9
	Cash and cash equivalents at beginning of period		-			43.4			45.2			-			88.6
	Cash and cash equivalents at end of period	$	-		$	79.5		$	39		$	-		$	118.5

BASIS_OF_PRESENTATION_Details

BASIS OF PRESENTATION (Details) (USD $)	3 Months Ended	8 Months Ended	9 Months Ended	0 Months Ended	9 Months Ended		0 Months Ended
Share data in Millions, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013	Jan. 28, 2013	Sep. 30, 2013	Sep. 30, 2012	Jan. 28, 2013	Sep. 30, 2013	Jun. 30, 2013
				PHH LLC	PHH LLC	PHH LLC	Merged Business	Merged Business	Merged Business
Merger with the PPG chemical business	'	'	'	'	'	'	'	'	'
Purchase price	'	'	'	'	'	'	$2,800,000,000	'	'
Number of shares of common stock issued for acquisition	35.2	35.2	35.2	'	'	'	35.2	'	'
Shares of common stock issued for acquisition	'	'	'	'	'	'	1,800,000,000	'	'
Debt assumed	'	'	'	'	'	'	967,000,000	967,000,000	967,000,000
Ownership interest prior merger (as a percent)	'	'	'	50.00%	'	'	'	'	'
Ownership interest acquired (as a percent)	'	'	'	50.00%	'	'	'	'	'
Estimated gain on acquisition of controlling interest	'	'	23,500,000	23,500,000	23,500,000	23,500,000	'	'	'
Estimated fair value of equity interest before the Merger	'	'	'	'	$25,200,000	'	'	'	'

MERGER_WITH_THE_PPG_CHEMICALS_2

MERGER WITH THE PPG CHEMICALS BUSINESS (Details) (USD $)

3 Months Ended

8 Months Ended

9 Months Ended

9 Months Ended

0 Months Ended

8 Months Ended

0 Months Ended

9 Months Ended

In Millions, except Share data, unless otherwise specified

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2012

Jan. 28, 2013

Dec. 31, 2012

Sep. 30, 2013

Sep. 30, 2012

Jan. 28, 2013

Sep. 30, 2013

Jun. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Jan. 28, 2013

Sep. 30, 2013

Sep. 30, 2012

Bridge loan

Bridge loan

Merged Business

Merged Business

Merged Business

Merged Business

Merged Business

PHH

PHH

PHH

Measurement Period Adjustments

Measurement Period Adjustments

Customer relationship

Purchase price paid for the Merger

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of shares of common stock issued for acquisition

35,200,000

'

35,200,000

35,200,000

'

'

'

'

'

35,200,000

'

'

'

'

'

'

'

Payment of fees and expenses in connection with the merger

'

'

'

'

'

'

'

'

'

'

$56

'

'

'

'

'

'

Debt issuance costs

'

'

'

98

0.6

'

'

'

'

'

30.3

'

'

'

'

'

'

Deferred debt issuance cost

29.9

'

29.9

29.9

'

'

16.3

'

'

'

19.3

'

'

'

'

'

'

Professional and legal fees

'

'

'

'

'

'

'

'

'

'

25.7

'

'

'

'

'

'

Goodwill expected to be deductible for tax purposes

'

'

'

'

'

'

'

'

'

'

10.4

'

'

'

'

'

'

Preliminary allocation of the net purchase price to goodwill and other intangible assets

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Cash and cash equivalents

'

'

'

'

'

'

'

'

'

'

26.7

26.7

'

'

'

'

'

Receivables

'

'

'

'

'

'

'

'

'

'

235.1

233.7

1.4

'

'

'

'

Inventories

'

'

'

'

'

'

'

'

'

'

77.1

72.3

4.8

'

'

'

'

Prepaid expenses and other

'

'

'

'

'

'

'

'

'

'

10.1

11.9

-1.8

'

'

'

'

Property, plant and equipment

'

'

'

'

'

'

'

'

'

'

956.4

962.8

-6.4

'

'

'

'

Goodwill

1,925.90

'

1,925.90

1,925.90

'

'

404.9

'

'

'

1,526.20

1,450.20

76

68.3

'

'

'

Intangible assets

'

'

'

'

'

'

'

'

'

'

1,149.70

1,218

-68.3

'

'

'

'

Other assets

'

'

'

'

'

'

'

'

'

'

42

42.5

-0.5

'

'

'

'

Accounts payable

'

'

'

'

'

'

'

'

'

'

-97.8

-97.8

'

'

'

'

'

Income taxes payable

'

'

'

'

'

'

'

'

'

'

-4.7

-4.7

'

'

'

'

'

Accrued compensation

'

'

'

'

'

'

'

'

'

'

-20.6

-20.6

'

'

'

'

'

Other accrued taxes

'

'

'

'

'

'

'

'

'

'

-0.5

-10.9

10.4

'

'

'

'

Other accrued liabilities

'

'

'

'

'

'

'

'

'

'

-49.9

-57.1

7.2

'

'

'

'

Deferred income taxes

'

'

'

'

'

'

'

'

'

'

-604

-616

12

'

'

'

'

Pension and other postretirement benefits

'

'

'

'

'

'

'

'

'

'

-279.8

-279.8

'

'

'

'

'

Other non-current liabilities

'

'

'

'

'

'

'

'

'

'

-68.8

-61.6

-7.2

'

'

'

'

Debt assumed

'

'

'

'

'

'

'

'

'

-967

-967

-967

'

'

'

'

'

Noncontrolling interest

'

'

'

'

'

'

'

'

'

'

-130

-129.3

-0.7

'

'

'

'

Total net assets acquired

'

'

'

'

'

'

'

'

'

'

1,800.20

1,773.30

26.9

'

'

'

'

Unaudited pro forma information

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Net sales

1,197.50

1,240.30

'

3,639.20

3,793.70

'

'

'

'

'

'

'

'

'

'

'

'

Net income attributable to Axiall

39

74.6

'

104.2

195.9

'

'

'

'

'

'

'

'

'

'

'

'

Earnings per share from net income attributable to Axiall - Basic (in dollars per share)

$0.56

$1.07

'

$1.49

$2.80

'

'

'

'

'

'

'

'

'

'

'

'

Earnings per share from net income attributable to Axiall - Diluted (in dollars per share)

$0.55

$1.06

'

$1.48

$2.79

'

'

'

'

'

'

'

'

'

'

'

'

Additional disclosures

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Estimated gain on acquisition of controlling interest

'

'

'

23.5

'

'

'

'

'

'

'

'

'

'

23.5

23.5

23.5

Merger inventory fair value purchase accounting adjustment

'

'

'

13.4

13.4

'

'

'

'

'

'

'

'

'

'

'

'

Financing fees associated with merger

'

'

'

'

'

'

'

11

11

'

'

'

'

'

'

'

'

Face amount of debt

'

'

'

'

'

'

'

$688

$688

'

'

'

'

'

'

'

'

Certificate of Amendment to Increase Authorized Shares

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Common stock, shares authorized (in shares)

200,000,000

'

200,000,000

200,000,000

'

100,000,000

100,000,000

'

'

'

'

'

'

'

'

'

'

INVENTORIES_Details

INVENTORIES (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Millions, unless otherwise specified
Major classes of inventories	'	'
Raw materials	$160.70	$115.30
Work-in-progress	5.8	7.1
Finished goods	248.3	166
Inventories	$414.80	$288.40

PROPERTY_PLANT_AND_EQUIPMENT_N2

PROPERTY, PLANT AND EQUIPMENT, NET (Details) (USD $)

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

In Millions, except Per Share data, unless otherwise specified

Change in useful lives

Change in useful lives

Machinery and equipment

Machinery and equipment

Machinery and equipment

Machinery and equipment

Buildings

Buildings

Buildings

Buildings

Depletable land and land improvements

Depletable land and land improvements

Depletable land and land improvements

Depletable land and land improvements

Construction-in-progress

Construction-in-progress

Dies and moulds

Dies and moulds

Office furniture and equipment

Office furniture and equipment

Computer equipment and software

Computer equipment and software

Minimum

Maximum

Minimum

Maximum

Minimum

Maximum

Minimum

Maximum

Minimum

Maximum

Minimum

Maximum

Property, plant and equipment

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Property, plant and equipment, at cost

$2,919.60

$1,820.30

'

'

$2,306.90

$1,492.60

'

'

$223.90

$203.70

'

'

$291.20

$90.40

'

'

$97.60

$33.60

'

'

'

'

'

'

Less: accumulated depreciation

1,270.30

1,182.60

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Property, plant and equipment, net

1,649.30

637.7

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Decrease in depreciation expense due to effect of the change to depreciation expense

'

'

5.2

16

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Increase in net income due to effect of the change to depreciation expense

'

'

$3.30

$10.10

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Increase in diluted earnings per share due to effect of the change to depreciation expense (in dollars per share)

'

'

$0.05

$0.15

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Estimated useful lives

'

'

'

'

'

'

'2 years

'25 years

'

'

'27 years

'39 years

'

'

'15 years

'25 years

'

'

'3 years

'10 years

'2 years

'10 years

'3 years

'10 years

GOODWILL_RESTRUCTURING_AND_OTH2

GOODWILL, RESTRUCTURING AND OTHER INTANGIBLE ASSETS (Details) (USD $)	9 Months Ended		3 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2013	Dec. 31, 2012	Jan. 28, 2013	Jan. 28, 2013	Jan. 28, 2013	Jan. 28, 2013
	item		Trade names	Trade names	Merged Business	Merged Business	Merged Business	Merged Business
						Customer relationships	Technology	Trade names
Preliminary allocation of the net purchase price to goodwill and other intangible assets	'	'	'	'	'	'	'	'
Finite-lived intangible assets	'	'	'	'	'	$1,100	$14.90	$6
Goodwill	1,720	217.2	'	'	1,500	'	'	'
Indefinite-lived intangible assets, carrying value	'	'	6	9.1	'	'	'	'
Indefinite-lived intangible assets, impairment charges	'	'	$3.10	'	'	'	'	'
Number of segments that contain reporting units with goodwill and intangible assets	2	'	'	'	'	'	'	'

GOODWILL_RESTRUCTURING_AND_OTH3

GOODWILL, RESTRUCTURING AND OTHER INTANGIBLE ASSETS (Details 2) (USD $)	3 Months Ended	9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2013
Changes made to goodwill by reportable segment	'	'
Gross goodwill at the beginning of the period	'	$404.90
Accumulated impairment losses at the beginning of the period	'	-187.7
Net goodwill at the beginning of the period	'	217.2
Preliminary addition from the Transactions	'	1,526.20
Foreign currency translation adjustment	'	-5.2
Gross goodwill at the end of the period	1,925.90	1,925.90
Accumulated impairment losses at the end of the period	-205.9	-205.9
Net goodwill at the end of the period	1,720	1,720
Chlorovinyls	'	'
Changes made to goodwill by reportable segment	'	'
Gross goodwill at the beginning of the period	'	245.4
Accumulated impairment losses at the beginning of the period	'	-55.5
Net goodwill at the beginning of the period	'	189.9
Preliminary addition from the Transactions	'	1,526.20
Foreign currency translation adjustment	'	-5.2
Gross goodwill at the end of the period	1,766.40	1,766.40
Accumulated impairment losses at the end of the period	-55.5	-55.5
Net goodwill at the end of the period	1,710.90	1,710.90
Building Products	'	'
Changes made to goodwill by reportable segment	'	'
Gross goodwill at the beginning of the period	'	159.5
Accumulated impairment losses at the beginning of the period	'	-132.2
Net goodwill at the beginning of the period	'	27.3
Gross goodwill at the end of the period	159.5	159.5
Accumulated impairment losses at the end of the period	-150.4	-150.4
Net goodwill at the end of the period	9.1	9.1
Restructuring charge	2.9	2.9
Window and Door Profiles	'	'
Goodwill	'	'
Discount rate on projected future cash flows used in impairment evaluation of reporting unit (as a percent)	'	15.00%
Non-cash impairment charge to write down goodwill and other intangible assets	'	24.9
Goodwill impairment charges	'	18.2
Window and Door Profiles | Trade names	'	'
Goodwill	'	'
Non-cash impairment charge to write down other intangible assets	'	3.1
Window and Door Profiles | Customer relationships	'	'
Goodwill	'	'
Non-cash impairment charge to write down other intangible assets	'	$3.60

GOODWILL_RESTRUCTURING_AND_OTH4

GOODWILL, RESTRUCTURING AND OTHER INTANGIBLE ASSETS (Details 3) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Changes made to finite-lived intangible assets by reportable segment	'	'	'	'	'
Gross carrying amounts	$1,202.30	'	$1,202.30	'	$52.60
Accumulated impairment charges:	-3.6	'	-3.6	'	'
Accumulated amortization:	-63.3	'	-63.3	'	-18.3
Foreign currency translation adjustment:	'	'	-1.7	'	'
Net carrying amounts	1,133.70	'	1,133.70	'	34.3
Amortization expense for the definite-lived intangible assets	15.2	0.8	45	1.7	'
Total definite-lived intangible asset estimated annual amortization expense for the next five fiscal years	'	'	'	'	'
Year one	66.8	'	66.8	'	'
Year two	66.8	'	66.8	'	'
Year three	66.8	'	66.8	'	'
Year four	66.8	'	66.8	'	'
Year five	66.8	'	66.8	'	'
Customer relationships	'	'	'	'	'
Changes made to finite-lived intangible assets by reportable segment	'	'	'	'	'
Gross carrying amounts	1,164	'	1,164	'	35.2
Accumulated impairment charges:	-3.6	'	-3.6	'	'
Accumulated amortization:	-51.9	'	-51.9	'	-8.7
Foreign currency translation adjustment:	'	'	-1.7	'	'
Net carrying amounts	1,106.80	'	1,106.80	'	26.5
Customer relationships | Weighted average	'	'	'	'	'
Changes made to finite-lived intangible assets by reportable segment	'	'	'	'	'
Weighted average estimated useful life	'	'	'17 years	'	'
Technology	'	'	'	'	'
Changes made to finite-lived intangible assets by reportable segment	'	'	'	'	'
Gross carrying amounts	32.3	'	32.3	'	17.4
Accumulated amortization:	-11.2	'	-11.2	'	-9.6
Net carrying amounts	21.1	'	21.1	'	7.8
Technology | Weighted average	'	'	'	'	'
Changes made to finite-lived intangible assets by reportable segment	'	'	'	'	'
Weighted average estimated useful life	'	'	'16 years	'	'
Trade names	'	'	'	'	'
Changes made to finite-lived intangible assets by reportable segment	'	'	'	'	'
Gross carrying amounts	6	'	6	'	'
Accumulated amortization:	-0.2	'	-0.2	'	'
Net carrying amounts	5.8	'	5.8	'	'
Trade names | Weighted average	'	'	'	'	'
Changes made to finite-lived intangible assets by reportable segment	'	'	'	'	'
Weighted average estimated useful life	'	'	'16 years	'	'
Chlorovinyls	'	'	'	'	'
Changes made to finite-lived intangible assets by reportable segment	'	'	'	'	'
Gross carrying amounts	1,149.70	'	1,149.70	'	0
Accumulated amortization:	-42.5	'	-42.5	'	'
Foreign currency translation adjustment:	'	'	-1.7	'	'
Net carrying amounts	1,105.50	'	1,105.50	'	'
Chlorovinyls | Customer relationships	'	'	'	'	'
Changes made to finite-lived intangible assets by reportable segment	'	'	'	'	'
Gross carrying amounts	1,128.80	'	1,128.80	'	'
Accumulated amortization:	-41.8	'	-41.8	'	'
Foreign currency translation adjustment:	'	'	-1.7	'	'
Net carrying amounts	1,085.30	'	1,085.30	'	'
Chlorovinyls | Technology	'	'	'	'	'
Changes made to finite-lived intangible assets by reportable segment	'	'	'	'	'
Gross carrying amounts	14.9	'	14.9	'	'
Accumulated amortization:	-0.5	'	-0.5	'	'
Net carrying amounts	14.4	'	14.4	'	'
Chlorovinyls | Trade names	'	'	'	'	'
Changes made to finite-lived intangible assets by reportable segment	'	'	'	'	'
Gross carrying amounts	6	'	6	'	'
Accumulated amortization:	-0.2	'	-0.2	'	'
Net carrying amounts	5.8	'	5.8	'	'
Building Products	'	'	'	'	'
Changes made to finite-lived intangible assets by reportable segment	'	'	'	'	'
Gross carrying amounts	52.6	'	52.6	'	52.6
Accumulated impairment charges:	-3.6	'	-3.6	'	'
Accumulated amortization:	-20.8	'	-20.8	'	-18.3
Net carrying amounts	28.2	'	28.2	'	34.3
Building Products | Customer relationships	'	'	'	'	'
Changes made to finite-lived intangible assets by reportable segment	'	'	'	'	'
Gross carrying amounts	35.2	'	35.2	'	35.2
Accumulated impairment charges:	-3.6	'	-3.6	'	'
Accumulated amortization:	-10.1	'	-10.1	'	-8.7
Net carrying amounts	21.5	'	21.5	'	26.5
Building Products | Technology	'	'	'	'	'
Changes made to finite-lived intangible assets by reportable segment	'	'	'	'	'
Gross carrying amounts	17.4	'	17.4	'	17.4
Accumulated amortization:	-10.7	'	-10.7	'	-9.6
Net carrying amounts	6.7	'	6.7	'	7.8
Aromatics	'	'	'	'	'
Changes made to finite-lived intangible assets by reportable segment	'	'	'	'	'
Gross carrying amounts	$0	'	$0	'	$0

OTHER_ASSETS_NET_Details

OTHER ASSETS, NET (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2012
Other assets, net of accumulated amortization	'	'
Advances for long-term purchase contracts, net	$11.60	$19.40
Advances to and investments in joint ventures	23.6	6.1
Deferred financing costs, net	29.9	16.3
Long-term assets held for sale	4	13.8
Other	7.3	8
Total other assets, net	76.4	63.6
Net Proceeds from sale of window and door manufacturing facility located in Reno, Nevada	$11	'

OTHER_ASSETS_NET_Details_2

OTHER ASSETS, NET (Details 2)	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2012
	4.875 Notes	9 percent notes	9 percent notes
Other assets, net	'	'	'
Interest rate (as a percent)	4.88%	9.00%	9.00%

LONGTERM_DEBT_AND_LEASE_FINANC2

LONG-TERM DEBT AND LEASE FINANCING OBLIGATION (Details) (USD $)

9 Months Ended

0 Months Ended

0 Months Ended

9 Months Ended

0 Months Ended

1 Months Ended

9 Months Ended

9 Months Ended

In Millions, unless otherwise specified

Sep. 30, 2013

Dec. 31, 2012

Feb. 02, 2013

Sep. 30, 2013

Sep. 30, 2013

Jan. 28, 2013

Feb. 02, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Jan. 28, 2013

Jan. 28, 2013

Jan. 28, 2013

Feb. 28, 2013

Dec. 31, 2012

Sep. 30, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Sep. 30, 2012

4.625 Notes

4.625 Notes

4.625 Notes

4.625 Notes

4.875 Notes

4.875 Notes

Term Loan

Term Loan

Term Loan

ABL Revolver

ABL Revolver

ABL Revolver

ABL Revolver

9 percent notes

9 percent notes

9 percent notes

Lease financing obligation

Lease financing obligation

Bridge loan

Bridge loan

Eagle Spinco Inc. (Splitco)

Eagle Spinco Inc. (Splitco)

Eagle Spinco Inc. (Splitco)

Eagle Spinco Inc. (Splitco)

Eagle Spinco Inc. (Splitco)

Prior to the Amendment

Three-month LIBOR

Base rate

Reserve adjusted Eurodollar Rate

Debt Instrument

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Principal amount

'

'

'

$688

$688

$688

$450

'

$279

'

'

'

'

'

'

'

'

'

'

'

$688

$688

Stated Interest Rate (as a percent)

'

'

'

4.63%

'

'

'

4.88%

'

'

'

'

'

'

'

'

9.00%

9.00%

'

'

'

'

Total debt

1,333.30

448.1

'

688

'

'

'

450

195.3

'

'

'

'

'

'

'

448.1

'

'

'

'

'

Less current portion of long-term debt

-2.8

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Long-term debt, net

1,330.50

448.1

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Period after the closing date within which the Company will register the exchange notes

'

'

'560 days

'

'

'

'560 days

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Variable interest rate basis

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'three-month London Interbank Offered Rate ("LIBOR")

'

'

'

'

'

'

'

Variable interest rate margin (as a percent)

'

'

'

'

'

'

'

'

'

1.50%

2.50%

'

'

'

'

'

'

'

'

'

'

'

Variable interest rate basis floor (as a percent)

'

'

'

'

'

'

'

'

'

2.00%

1.00%

'

'

'

'

'

'

'

'

'

'

'

Stated interest rate on outstanding borrowings (as a percent)

'

'

'

'

'

'

'

'

3.50%

'

'

'

'

'

'

'

'

'

'

'

'

'

Maximum borrowing capacity

'

'

'

'

'

'

'

'

'

'

'

'

500

300

'

'

'

'

'

'

'

'

Outstanding borrowings under the credit facility

'

'

'

'

'

'

'

'

'

'

'

0

'

'

'

'

'

'

'

'

'

'

Aggregate tender price paid for repurchase of notes

'

'

'

'

'

'

'

'

81.1

'

'

'

'

'

'

502.3

'

'

'

'

'

'

Make whole payment included in redemption price

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

55.4

'

'

'

'

'

'

Payment to retire bridge loan

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

688

'

Loss on redemption and other debt costs

78.5

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2.2

'

'

'

'

11

'

Debt issuance costs

'

'

'

'

'

'

'

'

2.6

'

'

'

'

'

'

'

'

'

'

'

'

'

Deferred financing fees expensed

'

'

'

'

'

'

'

'

1.4

'

'

'

'

'

'

8.5

'

'

'

'

'

'

Availability under the credit facility

'

'

'

'

'

'

'

'

'

'

'

425.2

'

'

'

'

'

'

'

'

'

'

Outstanding letters of credit

'

'

'

'

'

'

'

'

'

'

'

74.8

'

'

'

'

'

'

3.8

5.9

'

'

Lease financing obligation

108.3

112.3

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

108.3

112.3

'

'

Lease financing obligation term

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'10 years

'

'

'

Future minimum lease payments

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2013

1.9

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2014

7.6

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2015

7.8

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2016

7.9

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2017

$2

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

FAIR_VALUE_OF_FINANCIAL_INSTRU2

FAIR VALUE OF FINANCIAL INSTRUMENTS (Details) (USD $)

Sep. 30, 2013

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Dec. 31, 2012

In Millions, unless otherwise specified

4.625 Notes

4.875 Notes

9 percent notes

9 percent notes

Level 1

Carrying Amount

Carrying Amount

Carrying Amount

Carrying Amount

Fair Value

Fair Value

Fair Value

Fair Value

Term Loan

Level 1

Level 1

Level 1

Level 1

Level 1

Level 1

Level 1

Level 1

4.625 Notes

4.875 Notes

Term Loan

9 percent notes

4.625 Notes

4.875 Notes

Term Loan

9 percent notes

Carrying amount and estimated fair values of debt

'

'

'

'

'

'

'

'

'

'

'

'

'

Interest rate (as a percent)

4.63%

4.88%

9.00%

9.00%

'

'

'

'

'

'

'

'

'

Long-term debt

'

'

'

'

'

$688

$450

$195.30

$448.10

$667.40

$431.20

$199.30

$501.80

Debt issuance costs

'

'

'

'

$2.60

'

'

'

'

'

'

'

'

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2013
In Millions, unless otherwise specified	item		Minimum	Maximum	Lake Charles, LA facility	Calcasieu River Estuary and plant sites	Calcasieu River Estuary and plant sites	Natrium, West Virginia facility
							item
Environmental Matters	'	'	'	'	'	'	'	'
Accrual of remediation costs	$56.70	$7.20	'	'	$23	$12	$7.20	$14
Current reserves for environmental contingencies	1.3	'	'	'	'	'	'	'
Number of plant site locations	2	'	'	'	'	'	4	'
Expected cash outlays for environmental remediation through 2015	'	'	10	20	'	'	'	'
Cash outlays for environmental remediation in 2016	'	'	3	5	'	'	'	'
Cash outlays for environmental remediation in 2017	'	'	3	5	'	'	'	'
Accrual of remediation costs in non-current liabilities	'	'	'	'	$2.90	'	'	'

EMPLOYEE_RETIREMENT_PLANS_Deta

EMPLOYEE RETIREMENT PLANS (Details) (Merged Business, USD $)	Jan. 28, 2013
In Millions, unless otherwise specified
Assumed Pension Plans	'
Employee retirement plans	'
Fair value of plan assets	$479.20
Benefit obligation	576.1
Unfunded status	96.9
Assumed OPEB Plans	'
Employee retirement plans	'
Unfunded status	$182.90

EMPLOYEE_RETIREMENT_PLANS_Deta1

EMPLOYEE RETIREMENT PLANS (Details 2) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Weighted-average healthcare cost trend rate	'	'	'	'
Weighted-average healthcare cost trend rate (as a percent)	'	'	6.64%	'
Weighted-average healthcare cost trend rate in the year 2024 (as a percent)	'	'	4.50%	'
Pension	'	'	'	'
Components of net periodic benefit cost (income):	'	'	'	'
Interest cost	$7.50	$1.80	$20.50	$5.40
Service cost	1.7	'	4.5	'
Expected return on assets	-9.8	-2.2	-27	-6.5
Amortization of actuarial loss	0.5	0.4	1.6	1.3
Total net periodic benefit cost (income)	-0.1	'	-0.4	0.2
Assumptions used to determine net periodic benefit (income) cost	'	'	'	'
Discount rate (as a percent)	'	'	4.09%	5.00%
Expected return on plan assets (as a percent)	'	'	6.81%	8.25%
Rate of compensation increase (as a percent)	'	'	3.15%	'
Contributions	'	'	'	'
Significant contributions to the pension plan trusts	0	0	0	0
Estimated payments for the current fiscal year	2.1	'	2.1	'
OPEB Benefits	'	'	'	'
Components of net periodic benefit cost (income):	'	'	'	'
Interest cost	2	'	5.3	'
Service cost	0.6	'	1.7	'
Total net periodic benefit cost (income)	2.6	'	7	'
Assumptions used to determine net periodic benefit (income) cost	'	'	'	'
Discount rate (as a percent)	'	'	4.35%	'
Rate of compensation increase (as a percent)	'	'	3.11%	'
Contributions	'	'	'	'
Estimated payments for the current fiscal year	$6.80	'	$6.80	'

EMPLOYEE_RETIREMENT_PLANS_Deta2

EMPLOYEE RETIREMENT PLANS (Details 3) (U.S. defined contribution plan, USD $)	9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012
U.S. defined contribution plan	'	'
Employee retirement plans	'	'
Expense related to the defined contribution plans	$10.80	$4.10

STOCKBASED_COMPENSATION_Detail

STOCK-BASED COMPENSATION (Details) (USD $)	1 Months Ended	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Jan. 31, 2013	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	17-May-11
Stock-based compensation	'	'	'	'	'	'
Increase in the number of shares available under the 2011 plan	1.8	'	'	'	'	'
Maximum shares of common stock that can be issued under the 2011 plan	'	'	'	'	'	3.6
Shares available for future grant under the 2011 Plan	'	2.5	'	2.5	'	'
Total after-tax share-based compensation cost by type of program	'	'	'	'	'	'
Before-tax share-based compensation expense	'	$3.80	$1.60	$8.30	$7.60	'
Income tax benefit	'	-1.3	-0.5	-2.8	-2.5	'
After-tax share-based compensation expense	'	2.5	1.1	5.5	5.1	'
Weighted average recognition period of total unrecognized compensation cost	'	'	'	'2 years	'	'
Total unrecognized compensation cost related to nonvested share-based compensation	'	22.2	10.4	22.2	10.4	'
Total fair value of shares vested	'	'	'	3	5.4	'
Restricted and deferred stock units	'	'	'	'	'	'
Total after-tax share-based compensation cost by type of program	'	'	'	'	'	'
Before-tax share-based compensation expense	'	3.7	1.6	7.5	7.6	'
Stock Options	'	'	'	'	'	'
Total after-tax share-based compensation cost by type of program	'	'	'	'	'	'
Before-tax share-based compensation expense	'	$0.10	'	$0.80	'	'

STOCKBASED_COMPENSATION_Detail1

STOCK-BASED COMPENSATION (Details 2) (Stock Options, USD $)	9 Months Ended		12 Months Ended
In Millions, except Share data, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Shares	'	'	'
Outstanding at the beginning of the period (in shares)	125,564	'	'
Granted (in shares)	188,330	'	0
Exercised (in shares)	-3,304	0	'
Expired (in shares)	-6,477	'	'
Outstanding at the end of the period (in shares)	304,113	'	125,564
Exercisable at the end of the period (in shares)	115,783	'	'
Vested or expected to vest at the end of the period (in shares)	297,622	'	'
Weighted Average Remaining Contractual Terms	'	'	'
Outstanding at the end of the period	'6 years 6 months	'	'
Exercisable at the end of the period	'4 years 1 month 6 days	'	'
Vested or expected to vest at the end of the period	'6 years 6 months	'	'
Weighted Average Exercise Price	'	'	'
Outstanding at the beginning of the period (in dollars per share)	$292.76	'	'
Granted (in dollars per share)	$33.72	'	'
Exercised (in dollars per share)	$21.25	'	'
Expired (in dollars per share)	$540.98	'	'
Outstanding at the end of the period (in dollars per share)	$130.01	'	$292.76
Exercisable at the end of the period (in dollars per share)	$286.62	'	'
Vested or expected to vest at the end of the period (in dollars per share)	$132.11	'	'
Aggregate Intrinsic Value	'	'	'
Outstanding at the end of the period	$1.50	'	'
Exercisable at the end of the period	0.7	'	'
Vested or expected to vest at the end of the period	$1.50	'	'
Vesting period	'3 years	'	'
Maximum	'	'	'
Aggregate Intrinsic Value	'	'	'
Expiration period	'10 years	'	'

STOCKBASED_COMPENSATION_Detail2

STOCK-BASED COMPENSATION (Details 3) (Restricted and deferred stock units, USD $)	9 Months Ended
In Millions, except Share data, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012
Shares	'	'
Outstanding at the beginning of the period (in shares)	716,907	'
Granted (in shares)	450,169	'
Vested and released (in shares)	-117,120	'
Forfeited (in shares)	-13,721	'
Outstanding at the end of the period (in shares)	1,036,235	'
Vested or expected to vest at the end of the period (in shares)	1,028,043	'
Weighted Average Remaining Contractual Terms	'	'
Outstanding at the end of the period	'1 year 3 months 18 days	'
Vested or expected to vest at the end of the period	'1 year 3 months 18 days	'
Weighted Average Grant Date Fair Value	'	'
Outstanding at the beginning of the period (in dollars per share)	$27.86	'
Granted (in dollars per share)	$45.20	'
Vested and released (in dollars per share)	$25.58	'
Forfeited (in dollars per share)	$33.67	'
Outstanding at the end of the period (in dollars per share)	$35.57	'
Vested or expected to vest at the end of the period (in dollars per share)	$35.52	'
Aggregate Intrinsic Value	'	'
Outstanding at the end of the period (in dollars)	$39.20	'
Vested or expected to vest at the end of the period (in dollars)	38.9	'
Total intrinsic value of share awards vested (in dollars)	$5.60	$15.30
Minimum	'	'
Aggregate Intrinsic Value	'	'
Vesting period	'1 year	'
Maximum	'	'
Aggregate Intrinsic Value	'	'
Vesting period	'3 years	'

ACCUMULATED_OTHER_COMPREHENSIV2

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) AND OTHER COMPREHENSIVE LOSS (Details) (USD $)	9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013
Accumulated Other Comprehensive Income (Loss)	'
Balance at the beginning of the period	($21.90)
Other comprehensive income (loss) before reclassifications	-9.3
Less: amounts reclassified from accumulated other comprehensive income (loss)	1
Net current period other comprehensive income (loss)	-10.3
Balance at the end of the period	-32.2
Accrued Pension Benefit Liabilities	'
Accumulated Other Comprehensive Income (Loss)	'
Balance at the beginning of the period	-48.6
Other comprehensive income (loss) before reclassifications	2.1
Less: amounts reclassified from accumulated other comprehensive income (loss)	1
Net current period other comprehensive income (loss)	1.1
Balance at the end of the period	-47.5
Foreign Currency Items	'
Accumulated Other Comprehensive Income (Loss)	'
Balance at the beginning of the period	26.7
Other comprehensive income (loss) before reclassifications	-10.7
Net current period other comprehensive income (loss)	-10.7
Balance at the end of the period	16
Derivative Cash Flow Hedges	'
Accumulated Other Comprehensive Income (Loss)	'
Other comprehensive income (loss) before reclassifications	-0.7
Net current period other comprehensive income (loss)	-0.7
Balance at the end of the period	($0.70)

ACCUMULATED_OTHER_COMPREHENSIV3

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) AND OTHER COMPREHENSIVE LOSS (Details 2) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Reclassified out of accumulated other comprehensive income (loss) and related tax effects	'	'	'	'
Currency translation adjustments	$10.20	$14.60	($16.40)	$12.80
Cost of sales	984.9	673.2	2,925.60	2,210.50
Adjustments to pension liabilities	-0.5	-0.4	-1.6	-1.3
Other comprehensive income (loss), before income taxes	10.4	15	-15.9	14.8
Tax expense (benefit)	18.7	19.7	51.3	38.1
Other comprehensive income (loss), net of tax	7.4	8	-10.3	8
Reclassified out of accumulated other comprehensive income (loss)	'	'	'	'
Reclassified out of accumulated other comprehensive income (loss) and related tax effects	'	'	'	'
Other comprehensive income (loss), before income taxes	10.4	15	-15.9	14.8
Tax expense (benefit)	3	7	-5.6	6.8
Other comprehensive income (loss), net of tax	7.4	8	-10.3	8
Change in foreign currency translation adjustment | Reclassified out of accumulated other comprehensive income (loss)	'	'	'	'
Reclassified out of accumulated other comprehensive income (loss) and related tax effects	'	'	'	'
Currency translation adjustments	10.2	14.6	-16.4	12.8
Tax expense (benefit)	3.2	6.9	-5.7	6.1
Other comprehensive income (loss), net of tax	7	7.7	-10.7	6.7
Unrealized gain (loss) on derivatives | Reclassified out of accumulated other comprehensive income (loss)	'	'	'	'
Reclassified out of accumulated other comprehensive income (loss) and related tax effects	'	'	'	'
Cost of sales	-0.3	'	-1.1	0.7
Tax expense (benefit)	-0.4	'	-0.4	0.3
Other comprehensive income (loss), net of tax	0.1	'	-0.7	0.4
Unrealized gain (loss) on derivatives | Commodity hedge contracts | Reclassified out of accumulated other comprehensive income (loss)	'	'	'	'
Reclassified out of accumulated other comprehensive income (loss) and related tax effects	'	'	'	'
Cost of sales	'	'	'	0.7
Unrealized gain (loss) on derivatives | Interest rate swaps | Reclassified out of accumulated other comprehensive income (loss)	'	'	'	'
Reclassified out of accumulated other comprehensive income (loss) and related tax effects	'	'	'	'
Cost of sales	-0.3	'	-1.1	'
Change in pension liability adjustment | Reclassified out of accumulated other comprehensive income (loss)	'	'	'	'
Reclassified out of accumulated other comprehensive income (loss) and related tax effects	'	'	'	'
Adjustments to pension liabilities	0.5	0.4	1.6	1.3
Tax expense (benefit)	0.2	0.1	0.5	0.4
Other comprehensive income (loss), net of tax	$0.30	$0.30	$1.10	$0.90

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
INCOME TAXES	'	'	'	'
Effective income tax rate (benefit)/provision (as a percent)	32.20%	33.40%	31.80%	30.20%
Change in uncertain tax positions	$2.80	$0.80	$3.70	$5.20

INVESTMENTS_Details

INVESTMENTS (Details) (USD $)	9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013
	MW
Several manufacturing joint ventures	'
Investments	'
Ownership interest (as a percent)	50.00%
RS Cogen	'
Investments	'
Ownership interest (as a percent)	50.00%
Production capacity of combined cycle natural gas-fired cogeneration facility in Lake Charles, Louisiana (in megawatt)	425
Future commitment per year to purchase electricity and steam from the joint venture	$23
Future commitment period	'P10Y
Purchases under future commitment	16.6
RS Cogen | Not a primary beneficiary	'
Maximum exposure to loss associated with RS Cogen	'
Investment in and advances to RS Cogen	20.9
Take-or-pay obligation under power tolling arrangement through 2022	215.3
Maximum exposure to loss	$236.20

EARNINGS_PER_SHARE_Details

EARNINGS PER SHARE (Details)	3 Months Ended		8 Months Ended	9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2012
EARNINGS PER SHARE	'	'	'	'	'
Weighted average share impact of shares issued in connection with Transactions	35.2	'	35.2	35.2	'
Weighted average restricted stock units participating securities (in shares)	0.1	0.2	'	0.1	0.4
Options to purchase shares that were not included in computing diluted earnings per share due to their anti-dilutive effect	0.5	0.2	'	0.3	0.2

EARNINGS_PER_SHARE_Details_2

EARNINGS PER SHARE (Details 2) (USD $)	3 Months Ended		9 Months Ended
In Millions, except Per Share data, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Numerator	'	'	'	'
Net income attributable to Axiall	$39	$39.30	$108.30	$88.20
Less : Net income attributable to participating securities	'	0.2	0.1	0.8
Net income attributable to common stockholders	$39	$39.10	$108.20	$87.40
Denominator	'	'	'	'
Weighted average common shares outstanding - Basic	69.9	34.5	66.4	34.4
Plus : Dilutive effect of stock options and awards (in shares)	0.5	0.4	0.4	0.2
Weighted average common shares outstanding - Diluted	70.4	34.9	66.8	34.6
Earnings per common share from net income attributable to Axiall's common stockholders:	'	'	'	'
Basic (in dollars per share)	$0.56	$1.13	$1.63	$2.54
Diluted (in dollars per share)	$0.55	$1.12	$1.62	$2.53

SEGMENT_INFORMATION_Details

SEGMENT INFORMATION (Details) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
			segment
Segment information	'	'	'	'
Number of reportable segments	'	'	3	'
Segment information	'	'	'	'
Total net sales	$1,197.50	$813.50	$3,531.50	$2,541.10
Long-lived asset impairment charges (recoveries), net	25.8	'	28.4	-0.8
Transaction related costs and other, net	14.8	14.8	33.7	27.2
Gain on sale of assets	'	-1.9	'	-19.3
Operating income (loss)	78.1	73.9	273.9	170.5
Depreciation and amortization	56.8	23	157.1	68
Capital expenditures	52.9	15.1	108.5	55.8
Operating segments	'	'	'	'
Segment information	'	'	'	'
Total net sales	1,197.50	813.5	3,531.50	2,541.10
Chlorovinyls	'	'	'	'
Segment information	'	'	'	'
Total net sales	750	329.1	2,166.30	998.5
Transaction related costs and other, net	1.5	1.3	4.7	1.3
Gain on sale of assets	'	-1.9	'	-19.3
Operating income (loss)	101.6	73.8	311	160.2
Depreciation and amortization	45.7	11.5	124.7	34
Capital expenditures	36	7.9	74.9	32.1
Chlorovinyls | Operating segments	'	'	'	'
Segment information	'	'	'	'
Total net sales	811.8	384.8	2,351.10	1,193.20
Chlorovinyls | Intersegment elimination	'	'	'	'
Segment information	'	'	'	'
Total net sales	61.8	55.7	184.8	194.7
Building Products	'	'	'	'
Segment information	'	'	'	'
Number of primary product groups	'	'	2	'
Segment information	'	'	'	'
Total net sales	253.4	246.2	660	685.8
Long-lived asset impairment charges (recoveries), net	25.8	'	28.4	-0.8
Transaction related costs and other, net	2.9	0.4	2.7	0.6
Operating income (loss)	-6.7	14.7	-0.9	23.7
Depreciation and amortization	9.1	9.9	26.5	29.4
Capital expenditures	11	4.7	24.1	15.1
Building Products | Operating segments	'	'	'	'
Segment information	'	'	'	'
Total net sales	253.4	246.3	660	686.2
Building Products | Intersegment elimination	'	'	'	'
Segment information	'	'	'	'
Total net sales	'	0.1	'	0.4
Aromatics	'	'	'	'
Segment information	'	'	'	'
Total net sales	194.1	238.2	705.2	856.8
Operating income (loss)	5.2	11.1	22.5	46.2
Depreciation and amortization	0.3	0.3	0.9	1.1
Capital expenditures	2	0.8	3	1.8
Aromatics | Operating segments	'	'	'	'
Segment information	'	'	'	'
Total net sales	194.1	238.2	705.2	856.8
Eliminations, Unallocated and Other	'	'	'	'
Segment information	'	'	'	'
Transaction related costs and other, net	10.4	13.1	26.3	25.3
Operating income (loss)	-22	-25.7	-58.7	-59.6
Depreciation and amortization	1.7	1.3	5	3.5
Capital expenditures	3.9	1.7	6.5	6.8
Eliminations, Unallocated and Other | Operating segments	'	'	'	'
Segment information	'	'	'	'
Total net sales	-61.8	-55.8	-184.8	-195.1
Eliminations, Unallocated and Other | Intersegment elimination	'	'	'	'
Segment information	'	'	'	'
Total net sales	($61.80)	($55.80)	($184.80)	($195.10)

SEGMENT_INFORMATION_Details_2

SEGMENT INFORMATION (Details 2) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Sales by Product Line	'	'	'	'
Total net sales	$1,197.50	$813.50	$3,531.50	$2,541.10
Chlorovinyls	'	'	'	'
Sales by Product Line	'	'	'	'
Total net sales	750	329.1	2,166.30	998.5
Chlorovinyls | Chlor-alkali and derivative products	'	'	'	'
Sales by Product Line	'	'	'	'
Total net sales	634.3	218.2	1,806	643.1
Chlorovinyls | Compound products	'	'	'	'
Sales by Product Line	'	'	'	'
Total net sales	115.7	110.9	360.3	355.4
Building Products	'	'	'	'
Sales by Product Line	'	'	'	'
Total net sales	253.4	246.2	660	685.8
Building Products | Window and door profiles and moulding products	'	'	'	'
Sales by Product Line	'	'	'	'
Total net sales	88.2	85.9	237.4	243.7
Building Products | Outdoor building products	'	'	'	'
Sales by Product Line	'	'	'	'
Total net sales	165.2	160.3	422.6	442.1
Aromatics	'	'	'	'
Sales by Product Line	'	'	'	'
Total net sales	194.1	238.2	705.2	856.8
Aromatics | Cumene products	'	'	'	'
Sales by Product Line	'	'	'	'
Total net sales	118.8	171.7	451.1	605.1
Aromatics | Phenol and acetone products	'	'	'	'
Sales by Product Line	'	'	'	'
Total net sales	$75.30	$66.50	$254.10	$251.70

SUPPLEMENTAL_GUARANTOR_INFORMA2

SUPPLEMENTAL GUARANTOR INFORMATION (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2012	Dec. 31, 2011
In Millions, unless otherwise specified
Assets	'	'	'	'
Cash and cash equivalents	$79.90	$200.30	$118.50	$88.60
Receivables, net of allowance for doubtful accounts	637.1	314.9	'	'
Inventories	414.8	288.4	'	'
Prepaid expenses and other	65.6	14.7	'	'
Deferred income taxes	10.4	21.1	'	'
Total current assets	1,207.80	839.4	'	'
Property, plant and equipment, net	1,649.30	637.7	'	'
Goodwill	1,720	217.2	'	'
Intangibles, net	1,139.60	43.4	'	'
Other assets, net	76.4	63.6	'	'
Total assets	5,793.10	1,801.30	'	'
Liabilities and Equity	'	'	'	'
Current portion of long-term debt	2.8	'	'	'
Accounts payable	332	211.2	'	'
Interest payable	12.8	18.9	'	'
Income taxes payable	3.8	15.1	'	'
Accrued compensation	47.5	44.7	'	'
Other accrued current liabilities	128.7	61.2	'	'
Total current liabilities	527.6	351.1	'	'
Long-term debt, excluding the current portion of long-term debt	1,330.50	448.1	'	'
Lease financing obligation	108.3	112.3	'	'
Deferred income taxes	743.9	177.9	'	'
Pensions and other postretirement benefits	331.5	48.3	'	'
Other non-current liabilities	171.1	60.1	'	'
Total liabilities	3,212.90	1,197.80	'	'
Equity:	'	'	'	'
Total Axiall stockholders' equity (deficit)	2,461.60	603.5	'	'
Noncontrolling interest	118.6	'	'	'
Total equity	2,580.20	603.5	'	'
Total liabilities and equity	5,793.10	1,801.30	'	'
Parent Company	'	'	'	'
Assets	'	'	'	'
Receivables, net of allowance for doubtful accounts	0.9	2.2	'	'
Prepaid expenses and other	21.8	'	'	'
Deferred income taxes	7.9	7.9	'	'
Total current assets	30.6	10.1	'	'
Property, plant and equipment, net	4.2	1.5	'	'
Long-term receivables - affiliates	442.7	458	'	'
Other assets, net	12.7	14	'	'
Investments in Subsidiaries	3,436.90	1,446.50	'	'
Total assets	3,927.10	1,930.10	'	'
Liabilities and Equity	'	'	'	'
Accounts payable	856.6	745.1	'	'
Interest payable	8.5	18.9	'	'
Other accrued current liabilities	10.7	1	'	'
Total current liabilities	875.8	765	'	'
Long-term debt, excluding the current portion of long-term debt	450	448.1	'	'
Deferred income taxes	11.4	16.9	'	'
Other non-current liabilities	128.3	96.6	'	'
Total liabilities	1,465.50	1,326.60	'	'
Equity:	'	'	'	'
Total Axiall stockholders' equity (deficit)	2,461.60	603.5	'	'
Total equity	2,461.60	603.5	'	'
Total liabilities and equity	3,927.10	1,930.10	'	'
Eliminations	'	'	'	'
Assets	'	'	'	'
Receivables, net of allowance for doubtful accounts	-851.4	-731.7	'	'
Total current assets	-851.4	-731.7	'	'
Long-term receivables - affiliates	-442.7	-467.4	'	'
Investments in Subsidiaries	-3,748.40	-1,446.50	'	'
Total assets	-5,042.50	-2,645.60	'	'
Liabilities and Equity	'	'	'	'
Accounts payable	-851.4	-731.7	'	'
Total current liabilities	-851.4	-731.7	'	'
Long-term payables - affiliates	-442.7	-467.4	'	'
Other non-current liabilities	-88.6	-104.8	'	'
Total liabilities	-1,382.70	-1,303.90	'	'
Equity:	'	'	'	'
Total Axiall stockholders' equity (deficit)	-3,659.80	-1,341.70	'	'
Total equity	-3,659.80	-1,341.70	'	'
Total liabilities and equity	-5,042.50	-2,645.60	'	'
4.625 Notes, 4.875 Notes and Term Loan Credit Agreement | Guarantor Subsidiaries	'	'	'	'
Assets	'	'	'	'
Cash and cash equivalents	15.7	131.4	'	'
Receivables, net of allowance for doubtful accounts	1,372.90	'	'	'
Inventories	309.9	'	'	'
Prepaid expenses and other	40.3	'	'	'
Deferred income taxes	2.3	'	'	'
Total current assets	1,741.10	'	'	'
Property, plant and equipment, net	1,320.40	'	'	'
Goodwill	1,444.50	'	'	'
Intangibles, net	970.7	'	'	'
Other assets, net	47.9	'	'	'
Investments in Subsidiaries	311.5	'	'	'
Total assets	5,836.10	'	'	'
Liabilities and Equity	'	'	'	'
Current portion of long-term debt	2.8	'	'	'
Accounts payable	277.8	'	'	'
Interest payable	4.3	'	'	'
Accrued compensation	34	'	'	'
Other accrued current liabilities	80.2	'	'	'
Total current liabilities	399.1	'	'	'
Long-term debt, excluding the current portion of long-term debt	880.5	'	'	'
Deferred income taxes	686.4	'	'	'
Pensions and other postretirement benefits	319.6	'	'	'
Other non-current liabilities	114.1	'	'	'
Total liabilities	2,399.70	'	'	'
Equity:	'	'	'	'
Total Axiall stockholders' equity (deficit)	3,436.40	'	'	'
Total equity	3,436.40	'	'	'
Total liabilities and equity	5,836.10	'	'	'
4.625 Notes, 4.875 Notes and Term Loan Credit Agreement | Non-Guarantor Subsidiaries	'	'	'	'
Assets	'	'	'	'
Cash and cash equivalents	64.2	68.9	'	'
Receivables, net of allowance for doubtful accounts	114.7	'	'	'
Inventories	104.9	'	'	'
Prepaid expenses and other	3.5	'	'	'
Deferred income taxes	0.2	'	'	'
Total current assets	287.5	'	'	'
Property, plant and equipment, net	324.7	'	'	'
Goodwill	275.5	'	'	'
Intangibles, net	168.9	'	'	'
Other assets, net	15.8	'	'	'
Total assets	1,072.40	'	'	'
Liabilities and Equity	'	'	'	'
Accounts payable	49	'	'	'
Income taxes payable	3.8	'	'	'
Accrued compensation	13.5	'	'	'
Other accrued current liabilities	37.8	'	'	'
Total current liabilities	104.1	'	'	'
Long-term payables - affiliates	442.7	'	'	'
Lease financing obligation	108.3	'	'	'
Deferred income taxes	46.1	'	'	'
Pensions and other postretirement benefits	11.9	'	'	'
Other non-current liabilities	17.3	'	'	'
Total liabilities	730.4	'	'	'
Equity:	'	'	'	'
Total Axiall stockholders' equity (deficit)	223.4	'	'	'
Noncontrolling interest	118.6	'	'	'
Total equity	342	'	'	'
Total liabilities and equity	1,072.40	'	'	'
Splitco Notes	'	'	'	'
Supplemental Condensed Consolidating Balance Sheet Information	'	'	'	'
Interest rate (as a percent)	4.63%	'	'	'
4.875 Notes	'	'	'	'
Supplemental Condensed Consolidating Balance Sheet Information	'	'	'	'
Interest rate (as a percent)	4.88%	'	'	'
9 percent notes	'	'	'	'
Supplemental Condensed Consolidating Balance Sheet Information	'	'	'	'
Interest rate (as a percent)	'	9.00%	9.00%	'
9 percent notes | Guarantor Subsidiaries	'	'	'	'
Assets	'	'	'	'
Cash and cash equivalents	'	131	79.5	43.4
Receivables, net of allowance for doubtful accounts	'	989.1	'	'
Inventories	'	201.6	'	'
Prepaid expenses and other	'	11.9	'	'
Deferred income taxes	'	13	'	'
Total current assets	'	1,346.60	'	'
Property, plant and equipment, net	'	422	'	'
Long-term receivables - affiliates	'	9.4	'	'
Goodwill	'	105	'	'
Intangibles, net	'	40.9	'	'
Other assets, net	'	38.8	'	'
Total assets	'	1,962.70	'	'
Liabilities and Equity	'	'	'	'
Accounts payable	'	176.3	'	'
Income taxes payable	'	13.9	'	'
Accrued compensation	'	29.4	'	'
Other accrued current liabilities	'	38.5	'	'
Total current liabilities	'	258.1	'	'
Deferred income taxes	'	161	'	'
Pensions and other postretirement benefits	'	48.3	'	'
Other non-current liabilities	'	48.7	'	'
Total liabilities	'	516.1	'	'
Equity:	'	'	'	'
Total Axiall stockholders' equity (deficit)	'	1,446.60	'	'
Total equity	'	1,446.60	'	'
Total liabilities and equity	'	1,962.70	'	'
9 percent notes | Non-Guarantor Subsidiaries	'	'	'	'
Assets	'	'	'	'
Cash and cash equivalents	'	69.3	39	45.2
Receivables, net of allowance for doubtful accounts	'	55.3	'	'
Inventories	'	86.8	'	'
Prepaid expenses and other	'	2.8	'	'
Deferred income taxes	'	0.2	'	'
Total current assets	'	214.4	'	'
Property, plant and equipment, net	'	214.2	'	'
Goodwill	'	112.2	'	'
Intangibles, net	'	2.5	'	'
Other assets, net	'	10.8	'	'
Total assets	'	554.1	'	'
Liabilities and Equity	'	'	'	'
Accounts payable	'	21.5	'	'
Income taxes payable	'	1.2	'	'
Accrued compensation	'	15.3	'	'
Other accrued current liabilities	'	21.7	'	'
Total current liabilities	'	59.7	'	'
Long-term payables - affiliates	'	467.4	'	'
Lease financing obligation	'	112.3	'	'
Other non-current liabilities	'	19.6	'	'
Total liabilities	'	659	'	'
Equity:	'	'	'	'
Total Axiall stockholders' equity (deficit)	'	-104.9	'	'
Total equity	'	-104.9	'	'
Total liabilities and equity	'	$554.10	'	'

SUPPLEMENTAL_GUARANTOR_INFORMA3

SUPPLEMENTAL GUARANTOR INFORMATION (Details 2) (USD $)	3 Months Ended		9 Months Ended		1 Months Ended	3 Months Ended		9 Months Ended		3 Months Ended	9 Months Ended	3 Months Ended	9 Months Ended	3 Months Ended	9 Months Ended	3 Months Ended	9 Months Ended	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Feb. 28, 2013	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
					9 percent notes	Parent Company	Parent Company	Parent Company	Parent Company	Guarantor Subsidiaries	Guarantor Subsidiaries	Guarantor Subsidiaries	Guarantor Subsidiaries	Non-Guarantor Subsidiaries	Non-Guarantor Subsidiaries	Non-Guarantor Subsidiaries	Non-Guarantor Subsidiaries	Eliminations	Eliminations	Eliminations	Eliminations
										4.625 Notes, 4.875 Notes and Term Loan Credit Agreement	4.625 Notes, 4.875 Notes and Term Loan Credit Agreement	9 percent notes	9 percent notes	4.625 Notes, 4.875 Notes and Term Loan Credit Agreement	4.625 Notes, 4.875 Notes and Term Loan Credit Agreement	9 percent notes	9 percent notes
Supplemental Condensed Consolidating Statement of Operations and Comprehensive Income	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'
Net sales	$1,197.50	$813.50	$3,531.50	$2,541.10	'	'	'	'	'	$1,033.40	$3,119.90	$677.30	$2,198.60	$215.90	$564.90	$176.30	$479.60	($51.80)	($40.10)	($153.30)	($137.10)
Operating costs and expenses:	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'
Cost of sales	984.9	673.2	2,925.60	2,210.50	'	'	'	'	'	867.5	2,623.20	571.6	1,949.10	169.2	455.7	141.7	398.5	-51.8	-40.1	-153.3	-137.1
Selling, general and administrative expenses	93.9	53.5	269.9	153	'	10	10.2	27.8	28.2	62.8	180.4	24.6	71.2	21.1	61.7	18.7	53.6	'	'	'	'
Long-lived asset impairment charges, net	25.8	'	28.4	-0.8	'	'	'	'	'	22.9	25.5	'	-0.8	2.9	2.9	'	'	'	'	'	'
Transaction related costs and other, net	14.8	14.8	33.7	27.2	'	10.4	13.1	26	25.1	1.4	4.3	1.3	1.6	3	3.4	0.4	0.5	'	'	'	'
Gain on sale of assets, net	'	-1.9	'	-19.3	'	'	'	'	'	'	'	-1.9	-19.3	'	'	'	'	'	'	'	'
Total operating costs and expenses	1,119.40	739.6	3,257.60	2,370.60	'	20.4	23.3	53.8	53.3	954.6	2,833.40	595.6	2,001.80	196.2	523.7	160.8	452.6	-51.8	-40.1	-153.3	-137.1
Operating income	78.1	73.9	273.9	170.5	'	-20.4	-23.3	-53.8	-53.3	78.8	286.5	81.7	196.8	19.7	41.2	15.5	27	'	'	'	'
Other income (expense):	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'
Interest income (expense), net	-19.7	-14.7	-57.4	-43.6	'	-14.1	-23.2	-42.8	-66.5	0.2	2.5	14.4	40.5	-5.8	-17.1	-5.9	-17.6	'	'	'	'
Loss on redemption and other debt costs	'	'	-78.5	'	-2.2	'	'	-66.1	'	'	-12.4	'	'	'	'	'	'	'	'	'	'
Estimated gain on acquisition of controlling interest	'	'	23.5	'	'	'	'	'	'	'	23.5	'	'	'	'	'	'	'	'	'	'
Foreign exchange gain (loss)	-0.4	-0.2	'	-0.6	'	'	'	'	0.2	'	'	'	'	-0.4	'	-0.2	-0.8	'	'	'	'
Equity in income of subsidiaries	'	'	'	'	'	56	69.7	213.5	171.7	4.9	13.8	0.9	1.2	'	'	'	'	-60.9	-70.6	-227.3	-172.9
Income before income taxes	58	59	161.5	126.3	'	21.5	23.2	50.8	52.1	83.9	313.9	97	238.5	13.5	24.1	9.4	8.6	-60.9	-70.6	-227.3	-172.9
Provision for (benefit from) income taxes	18.7	19.7	51.3	38.1	'	-17.5	-16.1	-57.5	-36.1	33.8	103.9	34	75.7	2.4	4.9	1.8	-1.5	'	'	'	'
Consolidated net income	39.3	39.3	110.2	88.2	'	39	39.3	108.3	88.2	50.1	210	63	162.8	11.1	19.2	7.6	10.1	-60.9	-70.6	-227.3	-172.9
Less net income attributable to noncontrolling interest	0.3	'	1.9	'	'	'	'	'	'	'	'	'	'	0.3	1.9	'	'	'	'	'	'
Net income attributable to Axiall	39	39.3	108.3	88.2	'	39	39.3	108.3	88.2	50.1	210	63	162.8	10.8	17.3	7.6	10.1	-60.9	-70.6	-227.3	-172.9
Comprehensive income attributable to Axiall	$46.40	$47.30	$98	$96.20	'	$46.40	$47.30	$98	$96.20	$53.80	$205.90	$63	$163.70	$12.60	$16.30	$3.60	$6.70	($66.40)	($66.60)	($222.20)	($170.40)

SUPPLEMENTAL_GUARANTOR_INFORMA4

SUPPLEMENTAL GUARANTOR INFORMATION (Details 3) (USD $)

3 Months Ended

9 Months Ended

9 Months Ended

9 Months Ended

In Millions, unless otherwise specified

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Dec. 31, 2012

Sep. 30, 2013

Sep. 30, 2012

Dec. 31, 2012

Sep. 30, 2013

Sep. 30, 2012

Parent Company

Parent Company

Guarantor Subsidiaries

Guarantor Subsidiaries

Guarantor Subsidiaries

Non-Guarantor Subsidiaries

Non-Guarantor Subsidiaries

Non-Guarantor Subsidiaries

Eliminations

Eliminations

4.625 Notes, 4.875 Notes and Term Loan Credit Agreement

9 percent notes

9 percent notes

4.625 Notes, 4.875 Notes and Term Loan Credit Agreement

9 percent notes

9 percent notes

Supplemental Condensed Consolidating Statement of Cash Flows Information

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Net cash provided by operating activities

'

'

$156

$65.70

$60.70

$3.70

$76.40

$57.90

'

$18.90

$4.10

'

'

'

Cash flows from investing activities:

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Capital expenditures

-52.9

-15.1

-108.5

-55.8

-2.9

-0.3

-91.9

-45.6

'

-13.7

-9.9

'

'

'

Proceeds from sale of assets

'

'

11.1

23.6

'

'

11.1

23.5

'

'

0.1

'

'

'

Distributions from affiliate

'

'

'

'

19.9

1.8

19.9

0.3

'

'

'

'

-39.8

-2.1

Cash acquired in acquisition

'

'

26.7

'

'

'

'

'

'

26.7

'

'

'

'

Net cash used in investing activities

'

'

-70.7

-32.2

17

1.5

-60.9

-21.8

'

13

-9.8

'

-39.8

-2.1

Cash flows from financing activities:

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Borrowings on ABL revolver

'

'

402.5

183.4

396.6

183.4

'

'

'

5.9

'

'

'

'

Repayments on ABL revolver

'

'

-402.5

-183.4

-396.6

-183.4

'

'

'

-5.9

'

'

'

'

Issuance of long-term debt

'

'

450

'

450

'

'

'

'

'

'

'

'

'

Long-term debt payments

'

'

-531.1

'

-450

'

-81.1

'

'

'

'

'

'

'

Make-whole and other fees paid related to financing activities

'

'

-98

-0.6

-65.8

-0.6

-30.2

'

'

-2

'

'

'

'

Dividends paid

'

'

-11.2

-2.8

-11.2

-2.8

'

'

'

'

'

'

'

'

Distribution to affiliate

'

'

'

'

'

'

-19.9

'

'

-19.9

'

'

39.8

'

Distribution to noncontrolling interest

'

'

-13.3

'

'

'

'

'

'

-13.3

'

'

'

'

Excess tax benefits from share-based payment arrangements

'

'

0.8

3.3

0.8

3.3

'

'

'

'

'

'

'

'

Stock compensation plan activity

'

'

-1.5

-5.1

-1.5

-5.1

'

'

'

'

'

'

'

'

Return on capital

'

'

'

'

'

'

'

'

'

'

-2.1

'

'

2.1

Net cash used in financing activities

'

'

-204.3

-5.2

-77.7

-5.2

-131.2

'

'

-35.2

-2.1

'

39.8

2.1

Effect of exchange rate changes on cash and cash equivalents

'

'

-1.4

1.6

'

'

'

'

'

-1.4

1.6

'

'

'

Net change in cash and cash equivalents

'

'

-120.4

29.9

'

'

-115.7

36.1

'

-4.7

-6.2

'

'

'

Cash and cash equivalents at beginning of period

'

'

200.3

88.6

'

'

131.4

43.4

131

68.9

45.2

69.3

'

'

Cash and cash equivalents at end of period

$79.90

$118.50

$79.90

$118.50

'

'

$15.70

$79.50

$131

$64.20

$39

$69.30

'

'