Axiall Inactive 10-K28 Feb 142013 FY Annual reportFinancial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
Document and Entity Information (USD $)	Dec. 31, 2013	Feb. 21, 2014	Jun. 28, 2013
Document and Entity Information	'	'	'
Entity Registrant Name	'AXIALL CORP/DE/	'	'
Entity Central Index Key	'0000805264	'	'
Document Type	'10-K	'	'
Document Period End Date	31-Dec-13	'	'
Amendment Flag	'false	'	'
Current Fiscal Year End Date	'--12-31	'	'
Entity Well-known Seasoned Issuer	'Yes	'	'
Entity Voluntary Filers	'No	'	'
Entity Current Reporting Status	'Yes	'	'
Entity Filer Category	'Large Accelerated Filer	'	'
Entity Public Float	'	'	$2,949,604,698
Entity Common Stock, Shares Outstanding	'	69,918,296	'
Document Fiscal Year Focus	'2013	'	'
Document Fiscal Period Focus	'FY	'	'

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Assets:	'	'
Cash and cash equivalents	$166.50	$200.30
Receivables, net of allowance for doubtful accounts of $5.5 million and $4.5 million at December 31, 2013 and 2012, respectively.	548.8	314.9
Inventories	403.6	288.4
Prepaid expenses and other	31.6	14.7
Deferred income taxes	18	21.1
Total current assets	1,168.50	839.4
Property, plant and equipment, net	1,658.70	637.7
Goodwill	1,763.20	217.2
Customer relationships, net	1,101.80	26.5
Other intangible assets, net	72.9	16.9
Other assets, net	112.1	63.6
Total assets	5,877.20	1,801.30
Liabilities and Equity:	'	'
Current portion of long-term debt	2.8	'
Accounts payable	313.7	211.2
Interest payable	15.4	18.9
Income taxes payable	17.1	15.1
Accrued compensation	61.5	44.7
Other accrued current liabilities	132.6	61.2
Total current liabilities	543.1	351.1
Long-term debt, excluding the current portion of long-term debt	1,330	448.1
Lease financing obligation	104.7	112.3
Deferred income taxes	865.5	177.9
Pensions and other postretirement benefits	129.8	52.3
Other non-current liabilities	175.8	56.1
Total liabilities	3,148.90	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 December 31, 2013 and 2012, respectively; issued and outstanding: 69,890,666 and 34,546,767 at December 31, 2013 and 2012, respectively.	0.7	0.3
Additional paid-in capital	2,272.60	487.1
Retained earnings	269.3	138
Accumulated other comprehensive income (loss), net of tax	66.3	-21.9
Total Axiall stockholders' equity	2,608.90	603.5
Noncontrolling interest	119.4	'
Total equity	2,728.30	603.5
Total liabilities and equity	$5,877.20	$1,801.30

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Millions, except Share data, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Consolidated Balance Sheets	'	'
Receivables, allowance for doubtful accounts (in dollars)	$5.50	$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	69,890,666	34,546,767
Common stock, shares outstanding	69,890,666	34,546,767

Consolidated_Statements_of_Inc

Consolidated Statements of Income (USD $)	12 Months Ended
Share data in Millions, except Per Share data, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Consolidated Statements of Income	'	'	'
Net sales	$4,666,000,000	$3,325,800,000	$3,222,900,000
Operating costs and expenses:	'	'	'
Cost of sales	3,924,500,000	2,865,400,000	2,919,600,000
Selling, general and administrative expenses	299,100,000	203,500,000	168,200,000
Transaction related costs and other, net	35,600,000	38,900,000	3,300,000
Long-lived asset impairment charges (recoveries), net	36,000,000	-800,000	8,300,000
Gain on sale of assets, net	'	-19,300,000	-1,100,000
Total operating costs and expenses	4,295,200,000	3,087,700,000	3,098,300,000
Operating income	370,800,000	238,100,000	124,600,000
Interest expense	-77,600,000	-57,500,000	-65,600,000
Loss on redemption and other debt costs	-78,500,000	-2,700,000	-4,900,000
Gain on acquisition of controlling interest	25,900,000	'	'
Foreign exchange loss	'	-600,000	-900,000
Interest income	1,000,000	400,000	300,000
Income before income taxes	241,600,000	177,700,000	53,500,000
Provision for income taxes	73,600,000	57,200,000	-4,200,000
Consolidated net income	168,000,000	120,500,000	57,700,000
Less net income attributable to noncontrolling interest	2,700,000	'	'
Net income attributable to Axiall	$165,300,000	$120,500,000	$57,700,000
Earnings per share attributable to Axiall:	'	'	'
Basic (in dollars per share)	$2.46	$3.47	$1.66
Diluted (in dollars per share)	$2.44	$3.45	$1.66
Weighted average common shares outstanding:	'	'	'
Basic (in shares)	67.3	34.5	34.1
Diluted (in shares)	67.8	34.8	34.1
Dividends per common share (in dollars per share)	$0.48	$0.24	'

Consolidated_Statements_of_Com

Consolidated Statements of Comprehensive Income (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Consolidated Statements of Comprehensive Income	'	'	'
Consolidated net income	$168	$120.50	$57.70
Less net income attributable to noncontrolling interest	2.7	'	'
Net income attributable to Axiall	165.3	120.5	57.7
Other comprehensive income (loss):	'	'	'
Pension liability adjustment	173.4	-13.4	-20.6
Foreign currency translation gain (loss)	-34.7	8	-8.1
Equity interest in investee's other comprehensive income (loss)	-1.4	'	'
Unrealized gain (loss) on derivatives	'	0.7	-1.1
Other comprehensive income (loss), before income taxes	137.3	-4.7	-29.8
Expense (benefit) from income taxes related to other comprehensive income items	49.1	-1	-11.8
Other comprehensive income (loss), net of tax	88.2	-3.7	-18
Comprehensive income, net of income taxes	256.2	116.8	39.7
Less comprehensive income attributable to noncontrolling interest	2.7	'	'
Comprehensive income attributable to Axiall	$253.50	$116.80	$39.70

Consolidated_Statements_of_Sto

Consolidated Statements of Stockholders' Equity (USD $)	Total	Total Axiall Shareholders' Equity	Common Stock	Additional Paid-In Capital	Retained Earnings (Deficit)	Accumulated Other Comprehensive Income (Loss)	Noncontrolling Interest
In Millions, except Share data, unless otherwise specified	Total	Total Axiall Shareholders' Equity	Common Stock	Additional Paid-In Capital	Retained Earnings (Deficit)	Accumulated Other Comprehensive Income (Loss)	Noncontrolling Interest
Balance at Dec. 31, 2010	$444.60	$444.60	$0.30	$476.30	($31.80)	($0.20)	'
Balance (in shares) at Dec. 31, 2010	'	'	34,000,000	'	'	'	'
Increase (Decrease) in Shareholders' Equity	'	'	'	'	'	'	'
Consolidated net income	57.7	57.7	'	'	57.7	'	'
Other comprehensive income (loss)	-18	-18	'	'	'	-18	'
Employee stock purchase and stock compensation plans, net of forfeitures	6.7	6.7	'	6.7	'	'	'
Employee stock purchase and stock compensation plans, net of forfeitures (in shares)	'	'	400,000	'	'	'	'
Shares withheld for taxes on share-based payment awards	-2.6	-2.6	'	-2.6	'	'	'
Shares withheld for taxes on share-based payment awards (in shares)	'	'	-100,000	'	'	'	'
Tax benefit from stock purchase and stock compensation plans	0.1	0.1	'	0.1	'	'	'
Balance at Dec. 31, 2011	488.5	488.5	0.3	480.5	25.9	-18.2	'
Balance (in shares) at Dec. 31, 2011	'	'	34,300,000	'	'	'	'
Increase (Decrease) in Shareholders' Equity	'	'	'	'	'	'	'
Consolidated net income	120.5	120.5	'	'	120.5	'	'
Dividends declared ($0.48 and $0.24 per share for the year ended December 31, 2013 and December 31, 2012, respectively)	-8.4	-8.4	'	'	-8.4	'	'
Other comprehensive income (loss)	-3.7	-3.7	'	'	'	-3.7	'
Employee stock purchase and stock compensation plans, net of forfeitures	9.1	9.1	'	9.1	'	'	'
Employee stock purchase and stock compensation plans, net of forfeitures (in shares)	'	'	500,000	'	'	'	'
Shares withheld for taxes on share-based payment awards	-5.3	-5.3	'	-5.3	'	'	'
Shares withheld for taxes on share-based payment awards (in shares)	'	'	-200,000	'	'	'	'
Tax benefit from stock purchase and stock compensation plans	2.8	2.8	'	2.8	'	'	'
Balance at Dec. 31, 2012	603.5	603.5	0.3	487.1	138	-21.9	'
Balance (in shares) at Dec. 31, 2012	'	'	34,600,000	'	'	'	'
Increase (Decrease) in Shareholders' Equity	'	'	'	'	'	'	'
Consolidated net income	168	165.3	'	'	165.3	'	2.7
Dividends declared ($0.48 and $0.24 per share for the year ended December 31, 2013 and December 31, 2012, respectively)	-34	-34	'	'	-34	'	'
Distribution to noncontrolling interest	-13.3	'	'	'	'	'	-13.3
Other comprehensive income (loss)	88.2	88.2	'	'	'	88.2	'
Issuance of common stock and replacement share-based awards in connection with merger	1,775.30	1,775.30	0.4	1,774.90	'	'	'
Issuance of common stock and replacement share-based awards in connection with merger (in shares)	'	'	35,200,000	'	'	'	'
Noncontrolling interest recognized in connection with the merger	130	'	'	'	'	'	130
Employee stock purchase and stock compensation plans, net of forfeitures	11.6	11.6	'	11.6	'	'	'
Employee stock purchase and stock compensation plans, net of forfeitures (in shares)	'	'	100,000	'	'	'	'
Shares withheld for taxes on share-based payment awards	-1.7	-1.7	'	-1.7	'	'	'
Tax benefit from stock purchase and stock compensation plans	0.7	0.7	'	0.7	'	'	'
Balance at Dec. 31, 2013	$2,728.30	$2,608.90	$0.70	$2,272.60	$269.30	$66.30	$119.40
Balance (in shares) at Dec. 31, 2013	'	'	69,900,000	'	'	'	'

Consolidated_Statements_of_Sto1

Consolidated Statements of Stockholders' Equity (Parenthetical) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Consolidated Statements of Stockholders' Equity	'	'
Dividends declared (in dollars per share)	$0.48	$0.24

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	12 Months Ended
Share data in Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Cash flows from operating activities:	'	'	'
Consolidated net income	$168,000,000	$120,500,000	$57,700,000
Adjustments to reconcile consolidated net income to net cash provided by operating activities:	'	'	'
Depreciation	148,300,000	82,000,000	91,400,000
Amortization	69,700,000	7,800,000	10,100,000
Deferred income taxes	-55,300,000	-8,500,000	-3,800,000
Loss on redemption and other debt costs	78,500,000	2,700,000	4,900,000
Gain on acquisition of controlling interest	-25,900,000	'	'
Long-lived asset impairment charges (recoveries), net	36,000,000	-800,000	8,300,000
Gain on sale of assets	'	-19,300,000	-1,100,000
Other non-cash items	5,100,000	15,500,000	3,100,000
Change in operating assets and liabilities:	'	'	'
Receivables	1,500,000	-54,000,000	12,500,000
Inventories	-44,300,000	1,500,000	-15,200,000
Prepaid expenses and other	-4,600,000	-1,700,000	3,900,000
Accounts payable	-22,400,000	44,400,000	28,200,000
Interest payable	-3,500,000	-2,000,000	-1,600,000
Accrued income taxes	-6,000,000	16,600,000	-1,700,000
Accrued compensation	-2,700,000	24,700,000	-19,500,000
Other accrued liabilities	-21,400,000	1,200,000	10,800,000
Other	4,700,000	600,000	-600,000
Net cash provided by operating activities	325,700,000	231,200,000	187,400,000
Cash flows from investing activities:	'	'	'
Capital expenditures	-196,100,000	-80,300,000	-66,400,000
Proceeds from sale of assets	11,400,000	23,600,000	1,300,000
Acquisition, net of cash acquired	45,100,000	'	-71,400,000
Net cash used in investing activities	-139,600,000	-56,700,000	-136,500,000
Cash flows from financing activities:	'	'	'
Borrowings on ABL revolver	402,500,000	183,400,000	561,700,000
Repayments on ABL revolver	-402,500,000	-183,400,000	-561,700,000
Issuance of long-term debt	450,000,000	'	'
Long-term debt payments	-531,800,000	-51,500,000	-85,100,000
Make-whole and other fees paid related to financing activities	-98,100,000	-1,500,000	-2,000,000
Dividends paid	-22,200,000	-8,300,000	'
Distribution to noncontrolling interest	-13,300,000	'	'
Excess tax benefits from share-based payment arrangements	900,000	2,700,000	1,500,000
Stock compensation plan activity	-1,700,000	-5,200,000	'
Net cash used in financing activities	-216,200,000	-63,800,000	-85,600,000
Effect of exchange rate changes on cash and cash equivalents	-3,700,000	1,000,000	500,000
Net change in cash and cash equivalents	-33,800,000	111,700,000	-34,200,000
Cash and cash equivalents at beginning of year	200,300,000	88,600,000	122,800,000
Cash and cash equivalents at end of year	$166,500,000	$200,300,000	$88,600,000

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND NATURE OF BUSINESS	12 Months Ended
	Dec. 31, 2013
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND NATURE OF BUSINESS	'
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND NATURE OF BUSINESS	'

	1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND NATURE OF BUSINESS

	Principles of Consolidation. The consolidated financial statements include the accounts of Axiall Corporation ("Axiall," the "Company," "we," "us" or "our") and its wholly-owned subsidiaries. All significant intercompany balances and transactions have been eliminated in consolidation.

	Nature of Operations. We are a leading North American manufacturer and international marketer of chemicals and building products. Our chlorovinyls segment produces a highly integrated chain of chlor-alkali and derivative products (chlorine, caustic soda, VCM, vinyl resins, ethylene dichloride, chlorinated solvents, calcium hypochlorite, muriatic acid and phosgene derivatives) and compound products (vinyl compounds and compound additives and plasticizers). Our building products segment manufactures window and door profiles, trim, mouldings, deck products, siding and exterior accessories and pipe and pipe fittings. Our vinyl-based home improvement and building products are marketed under the Royal Building Products®, Celect Cellular Exteriors®, Zuri Premium Decking®, Royal Kor Flo®, Overture® patio doors, Genesis Cellular Window System®, Royal S4S Trimboard® and Exterior Portfolio® brand names. Our aromatics segment manufactures cumene products and phenol and acetone products (co-products made from cumene).

	Use of Estimates. Management is required to make estimates and assumptions that affect amounts reported in the financial statements and accompanying notes prepared in conformity with generally accepted accounting principles in the United States of America. Actual results could differ from those estimates.

	Cash and Cash Equivalents. Marketable securities that are highly liquid with an original maturity of 90 days or less are considered to be the equivalent of cash for the purpose of financial statement presentation.

	Accounts Receivable and Allowance for Doubtful Accounts. We grant credit to customers under credit terms that are customary in the industry and based on the creditworthiness of the customer and generally do not require collateral. We also provide allowances for cash discounts and doubtful accounts based on contract terms, historical collection experience, periodic evaluations of the aging of accounts receivable and specific collectability analysis. Individual accounts are written-off once we have determined we have exhausted our collection efforts and the account is not collectable. Activity in our allowance for doubtful accounts during the years ended December 31, 2013, 2012 and 2011 are as follows:


	Year Ended December 31,		Balance at			Charged to			Charged to			Deductions ⁽²⁾			Balance at
	(In millions)		beginning of			costs and			other						end of
			period			expenses, net			accounts ⁽¹⁾						period
						of recoveries
	2011
	Allowance for doubtful accounts		$	10		$	(2.1	)	$	-		$	(3.7	)	$	4.2
	2012
	Allowance for doubtful accounts			4.2			1.6			-			(1.3	)		4.5
	2013
	Allowance for doubtful accounts			4.5			3.4			(0.1	)		(2.3	)		5.5


	-1
	Represents foreign currency translation due to changes in exchange rates during the period.

	-2
	Accounts receivable balances written off during the period, net of recoveries.

	Inventories. Inventories are valued at the lower of cost or market. Cost is determined using the first-in, first-out method for the majority of inventory and the weighted average cost method for the remainder. Costs include raw materials, direct labor and manufacturing overhead. Market is based on current replacement cost for raw materials and supplies and on net realizable value for finished goods. At December 31, 2013 and 2012, we had approximately $20.2 million and $19.4 million, respectively, of inventory on consignment.

	Property, Plant and Equipment. Property, plant and equipment are stated at cost. Maintenance and repairs are charged to expense as incurred, and major renewals and improvements are capitalized. Interest expense attributable to funds used in financing the construction of major plant and equipment is capitalized. Interest cost capitalized during 2013, 2012 and 2011 was $0.7 million, $0.3 million and $0.4 million, respectively. Depreciation is computed using the straight-line method over the estimated useful lives of the assets. Depreciation expense totaled approximately $148.3 million, $82.0 million and $91.4 million for the years ended December 31, 2013, 2012 and 2011, respectively.

	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 year ended December 31, 2013, the effect of the change decreased depreciation expense by $21.1 million, increased net income attributable to Axiall by approximately $13.1 million and increased diluted earnings per share by $0.19.

	As of December 31, 2013, the estimated useful lives of our assets 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

	Long-Lived Assets. Our long-lived assets consist of property, plant and equipment as well as, intangible assets with definite lives. Our long-lived assets with definite-lives include customer relationships, supply contracts, trade names and technology that are identified during acquisitions. Long-lived assets are amortized on a straight-line basis over their estimated useful lives. Our long-lived assets are reviewed for indicators of impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. The evaluation is performed at the lowest level of identifiable cash flows. If our undiscounted cash flows do not exceed the carrying value and the carrying amount of the asset exceeds its estimated fair value, an impairment charge is recognized for the amount by which the carrying amount of the asset exceeds its estimated fair value. Refer to Note 6 for the resulting impact of our testing on our window and door profiles reporting unit. Assets to be disposed are recorded at the lower of the carrying amount or fair value, less costs to sell, and are no longer depreciated.

	Indefinite-lived Intangible Assets. Our indefinite-lived intangible assets consist only of trade names. The fair values of our trade names are estimated based on the relief from royalty method under the income approach, using a discounted cash flow analysis.

	Goodwill. Goodwill is the excess of cost of an acquired entity over the amounts specifically assigned to assets acquired and liabilities assumed in purchase accounting for business combinations.

	Valuation of Goodwill and Other Intangible Assets: 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 the fair value of reporting units. 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. Refer to Note 6 for the resulting impact of our testing on our window and door profiles reporting unit.

	Other Assets. Other assets primarily consist of advances for long-term raw materials purchase contracts, our investment in joint ventures, assets held for sale and unamortized debt issuance costs. Advances for long-term raw materials purchase contracts are being amortized as additional raw materials costs over the life of the related contracts in proportion to raw materials delivery or related contract terms. Debt issuance costs are amortized to interest expense using the effective interest rate method over the term of the related debt instruments. Our joint ventures are accounted for under the equity method of accounting.

	Warranty Costs. We provide warranties for certain building products against defects in material, performance and workmanship. We accrue for warranty claims at the time of sale based on historical warranty claims experience. Our warranty liabilities are included in other accrued liabilities and other non-current liabilities in the Consolidated Balance Sheets. Activity in our warranty liabilities for the years ended December 31, 2013, 2012 and 2011 is as follows:


(In millions)		2013			2012			2011
January 1,		$	13.6		$	11.8		$	6.6
Estimated fair value of warranty liability assumed in acquisition			-			1.1			5.6
Warranty provisions			4.6			6.2			4.9
Foreign currency translation gain (loss)			(0.4	)		0.1			(0.1	)
Warranty claims paid			(5.2	)		(5.6	)		(5.2	)


December 31,		$	12.6		$	13.6		$	11.8





Self-Insurance Accruals. We are self-insured up to certain limits for costs associated with workers' compensation and employee group medical coverage, as well as for our general liability and property and casualty coverage. Liabilities for insurance claims and reserves include accruals of estimated settlements for known claims, as well as accruals of estimates of incurred, but not reported claims. These accruals are included in other current liabilities in the accompanying consolidated balance sheets. We also use information provided by independent consultants to assist in the determination of estimated accruals. In estimating these costs, we consider historical loss experience and make judgments about the expected levels of costs per claim.

Loss Contingencies. In the normal course of business, we are involved in legal proceedings and other matters that may result in loss contingencies. We accrue a liability for such matters when it is probable that a loss has been incurred and the amount of loss can be reasonably estimated.

Pension Plans and Other Postretirement Benefit Plans. Accounting for employee pension and other postretirement benefit plans involves estimating the cost of benefits that are to be provided in the future and attempting to match, for each employee, that estimated cost to the period worked. To accomplish this, we make assumptions about discount rates, expected long-term rates of return on plan assets, salary increases, employee turnover and mortality rates, among others. We reevaluate all assumptions annually with our independent actuaries taking into consideration existing and forecasted economic conditions and our investment policy and strategy with regard to managing the plans. We believe our estimates, the most significant of which are presented in Note 12 to the consolidated financial statements, to be reasonable.

Asset Retirement Obligation. We account for asset retirement obligations based on the fair value of a liability for an asset retirement obligation and recognize it in the period in which it is incurred and capitalized as part of the carrying amount of the long-lived asset. When a liability is initially recorded, we capitalize the cost by increasing the carrying value of the related long-lived asset. The liability is accreted to its future value each period, and the capitalized cost is depreciated over the estimated useful life of the related asset. Upon settlement of the liability, a gain or loss is recorded. We had $23.3 million and $2.8 million of asset retirement obligations recorded in other non-current liabilities in the consolidated balance sheets at December 31, 2013 and 2012, respectively. The increase in our asset retirement obligations resulted from the Merged Business.

Stock-Based Compensation. Share-based payments to employees, including grants of employee stock options, restricted stock, restricted stock units and non-employee director deferred shares and restricted stock units are recognized in the financial statements based on their fair values at the grant date. The Company recognizes the cost of all share-based awards on a straight-line basis over the vesting or service period of the award. Tax benefits relating to excess share-based compensation deductions are presented in the consolidated statements of cash flows as a financing activity cash inflow.

Foreign Currency Translation and Transactions. Our subsidiaries that operate outside the United States use their local currency as the functional currency. The functional currency is translated into U.S. dollars for balance sheet accounts using the month-end exchange rates in effect as of the balance sheet date and the average exchange rate for revenues and expenses for each respective period. The translation adjustments are deferred as a separate component of stockholders' equity, within accumulated other comprehensive loss, net of tax where applicable. Gains or losses resulting from transactions denominated in foreign currencies are reported in the same financial statement captions as the underlying transactions in the consolidated statements of income. We recorded related gains of $0.7 million in the year ended December 31, 2013 and $0.4 million in both the years ended December 31, 2012 and 2011 in operating income in the Consolidated Statements of Income. The year-over-year fluctuation in transaction related gain is due to both the volume of foreign currency denominated transactions and the volatility in the underlying exchange rates.

Revenue Recognition. We recognize revenue when the following four basic criteria have been met: (i) persuasive evidence of an arrangement exists; (ii) the price is fixed or determinable; (iii) collectability is reasonably assured; and (iv) product delivery has occurred. We recognize revenue as products are shipped based on free on board ("FOB") terms when title passes to customers, and the customer takes ownership and assumes the risk of loss.

Sales Incentives. We offer sales incentives, primarily in the form of volume rebates, slotting fees and advertising allowances to our customers which are classified as a reduction of net sales and are calculated based on the contractual terms of customer contracts. We accrue for these sales incentives based on the contractual terms and our historical experience.

Shipping Costs. All amounts billed to a customer in a sale transaction related to shipping are classified as revenue. Shipping costs to customers are included in cost of goods sold.

Selling General and Administrative Costs. Amounts presented as selling, general and administrative costs in the accompanying consolidated statements of income are comprised of selling, customer service and costs of providing functional support in areas such as finance, law, human resources and planning.

Advertising Costs. Advertising costs and promotion expenses generally relate to our vinyl-based building products marketed under the Royal Building Products®, Celect Cellular Exteriors®, Zuri Premium Decking®, Royal Kor Flo®, Overture® patio doors, Genesis Cellular Window System®, Royal S4S Trimboard® and Exterior Portfolio® brand names and are charged to earnings during the period in which they are incurred. Advertising and promotion expenses are included in selling, general and administrative expenses and were $14.2 million, $12.1 million and $10.8 million, in 2013, 2012 and 2011, respectively.

Environmental Expenditures. Environmental expenditures related to current operations or future revenues are expensed or capitalized, consistent with our capitalization policy. Expenditures that relate to an existing condition caused by past operations and do not contribute to future revenues are expensed in the period incurred. Liabilities are recognized when material environmental assessments or cleanups are probable and the costs can be reasonably estimated. In addition, we disclose a range of reasonably possible environmental contingencies that are not currently considered to be probable of occurrence.

Income Taxes. Income taxes are accounted for under the liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. We evaluate the realizability of deferred tax assets by assessing whether it is more likely than not that some or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets depends on the generation of future taxable income during the periods in which those temporary differences are deductible. Management considers the scheduled reversal of deferred tax liabilities (including the impact of available carryback and carryforward periods), projected taxable income and tax-planning strategies available to us in making this assessment. If it is not more likely than not that we will realize a deferred tax asset, we record a valuation allowance against such asset. We use a similar evaluation for determining when to release previously recorded valuation allowances. We recognize tax benefits for uncertain tax positions when it is more likely than not, based upon the technical merits, that the position will be sustained upon examination.

MERGER_WITH_THE_PPG_CHEMICALS_

MERGER WITH THE PPG CHEMICALS BUSINESS	12 Months Ended
MERGER WITH THE PPG CHEMICALS BUSINESS	Dec. 31, 2013
MERGER WITH THE PPG CHEMICALS BUSINESS	'
MERGER WITH THE PPG CHEMICALS BUSINESS	'

	2. MERGER WITH THE PPG CHEMICALS BUSINESS

	On January 28, 2013, Axiall Corporation ("Axiall") completed a series of transactions that resulted in our acquisition of substantially all the assets and liabilities of PPG Industries, Inc.'s ("PPG") business related to the production of chlorine, caustic soda and related chemicals, ("the Merged Business") and the related financings (collectively the "Transactions"). The operations of the Merged Business are included in our financial results from January 28, 2013, the closing date of the merger.

	The purchase price of the Merged Business of approximately $2.8 billion consists of: (i) shares of our common stock received by PPG shareholders valued at approximately $1.8 billion, based on the closing stock sale price of $50.24 on the last trade date prior to the closing date of the merger; (ii) debt assumed of approximately $967.0 million; and (iii) the assumption of other liabilities, including pension liabilities and other post-retirement obligations. We manage the Merged Business as part of our chlorovinyls business, and have reported the results of operations of the Merged Business as part of our chlorovinyls reporting segment since January 28, 2013.

	In connection with the Transactions, through December 31, 2013, we have paid approximately $56.3 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 $26.0 million of related professional and legal fees.

	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 $5.9 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 allocation of the purchase price to assets acquired and liabilities assumed, is set forth in the table below:


	(In millions)		Amounts			Measurement Period			Final Allocation as of
			Recognized as of the			Adjustments ⁽¹⁾			December 31, 2013
			Aquisition Date
	Cash and cash equivalents		$	26.7		$	-		$	26.7
	Receivables			236.7			(2.4	)		234.3
	Inventories			72			5.1			77.1
	Prepaid expenses and other			11.9			(4.3	)		7.6
	Property, plant and equipment			957.3			(30.4	) ⁽²⁾		926.9
	Goodwill			1,454.30			118.4			1,572.70
	Intangible assets			1,224.20			(18.4	) ⁽³⁾		1,205.80
	Other assets			42.5			(0.3	)		42.2
	Accounts payable			(97.8	)		1.2			(96.6	)
	Income taxes payable			(4.7	)		-			(4.7	)
	Accrued compensation			(20.6	)		-			(20.6	)
	Other accrued taxes			(12.1	)		11.9			(0.2	)
	Other accrued liabilities			(58.0	)		(4.5	)		(62.5	)
	Deferred income taxes			(614.9	)		(66.5	) ⁽⁴⁾		(681.4	)
	Pensions and other postretirement benefits			(279.0	)		26.7	⁽⁵⁾		(252.3	)
	Other non-current liabilities			(67.9	)		(10.6	)		(78.5	)
	Debt assumed			(967.0	)		-			(967.0	)
	Noncontrolling interest			(130.3	)		0.3			(130.0	)


	Total net assets acquired		$	1,773.30		$	26.2	⁽⁶⁾	$	1,799.50






	-1
	The measurement period adjustments did not have a significant impact on our consolidated net income for the quarters within the year ended December 31, 2013. Therefore, we did not retrospectively adjust those prior periods.

	-2
	Primarily consists of the adjustments to the fair value of location-specific property, plant and equipment.

	-3
	Primarily consists of the fair value of supply contracts, offset by adjustments to customer relationship intangible assets.

	-4
	Deferred income taxes resulting from the revaluation of acquired assets and liabilities.

	-5
	Primarily relates to the fair value of pension related assets that are being transferred with the merger and the resulting impact on the funded status of the pension liability.

	-6
	Primarily relates to additional consideration based on the final funding status of certain pension plans, partly offset by a favorable net working capital settlement.

	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 closed on January 1, 2012, nor is it necessarily indicative of future results.


		Year Ended December 31,
(In millions, except per share data)		2013			2012
Net sales		$	4,773.70		$	4,977.40
Net income attributable to Axiall		$	162.7	^(a)	$	271.8	^(b)
Earnings per share from net income attributable to Axiall:
Basic		$	2.33		$	3.88
Diluted		$	2.31		$	3.87


(a)
In addition to the normal pro forma adjustments associated with the Transactions, this amount excludes: (i) the $25.9 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.

(b)
In addition to the normal pro forma adjustments associated with the Transactions, this amount includes: (i) the $25.9 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.

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	12 Months Ended
NEW ACCOUNTING PRONOUNCEMENTS	Dec. 31, 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 Generally Accepted Accounting Principles ("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 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 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 U.S. 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 U.S. 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 U.S. 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 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	12 Months Ended
INVENTORIES	Dec. 31, 2013
INVENTORIES	'
INVENTORIES	'

	4. INVENTORIES

	The major classes of inventories were as follows:


		December 31,
	(In millions)	2013		2012
	Raw materials	$	159.5	$	115.3
	Work-in-progress		5.2		7.1
	Finished goods		238.9		166


	Inventories	$	403.6	$	288.4

PROPERTY_PLANT_AND_EQUIPMENT_N

PROPERTY, PLANT AND EQUIPMENT, NET	12 Months Ended
PROPERTY, PLANT AND EQUIPMENT, NET	Dec. 31, 2013
PROPERTY, PLANT AND EQUIPMENT, NET	'
PROPERTY, PLANT AND EQUIPMENT, NET	'

	5. PROPERTY, PLANT AND EQUIPMENT, NET

	As of December 31, 2013 and 2012, property, plant and equipment consisted of the following:


		December 31,
	(In millions)	2013		2012
	Machinery and equipment	$	2,311.90	$	1,492.60
	Buildings		219.9		203.7
	Depletable land and land improvements		292.2		90.4
	Construction-in-progress		134.7		33.6


	Property, plant and equipment, at cost		2,958.70		1,820.30
	Less: accumulated depreciation		1,300.00		1,182.60


	Property, plant and equipment, net	$	1,658.70	$	637.7

GOODWILL_AND_OTHER_INTANGIBLE_

GOODWILL AND OTHER INTANGIBLE ASSETS AND RESTRUCTURING	12 Months Ended
GOODWILL AND OTHER INTANGIBLE ASSETS AND RESTRUCTURING	Dec. 31, 2013
GOODWILL AND OTHER INTANGIBLE ASSETS AND RESTRUCTURING	'
GOODWILL AND OTHER INTANGIBLE ASSETS	'

	6. GOODWILL, OTHER INTANGIBLE ASSETS AND RESTRUCTURING

	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 $1,572.7 million in goodwill, $1,142.3 million in customer relationships, $42.6 million in supply contracts, $14.9 million in technology and $6.0 million in definite-lived product trade names. These amounts are based on the 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: As of December 31, 2013, we have two segments that contain reporting units with goodwill and intangible assets. Our chlorovinyls segment includes goodwill in our chlor- alkali and derivatives and compound reporting units and our building products segment includes goodwill primarily in the siding reporting unit.

	In the year ended December 31, 2013 we concluded a test for the impairment of goodwill and other intangible assets in our 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 year ended December 31, 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 within our building products segment.

	Based on the results of our 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 year ended December 31, 2013. The write-down was due primarily to the prolonged downturn in the North American housing and construction markets, continued pricing declines, and the expected impact of those declines on projected cash flows on the window and door profiles reporting unit. The write-down included $18.2 million for goodwill, $3.1 million for indefinite-lived trade names and $3.6 million for customer relationship assets. We tested 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. None of our other reporting units showed indications of impairment for their goodwill or other indefinite-lived intangible assets.

	Goodwill. During year ended December 31, 2013, we allocated the fair values of assets acquired and liabilities assumed of the Merged Business. The following table provides the detail of the changes made to goodwill during the years ended December 31, 2013 and 2012, including $18.2 million of goodwill impairment charges in 2013 for our window and door profiles reporting unit within our building products segment.


	(In millions)		Chlorovinyls			Building			Total
	(In millions)		Chlorovinyls			Products			Total
	Gross goodwill at January 1, 2012		$	242.9		$	158.4		$	401.3
	Addition from mergers and acquisitions			-			1.1			1.1
	Foreign currency translation adjustment			2.5			-			2.5


	Gross goodwill at December 31, 2012			245.4			159.5			404.9
	Accumulated impairment losses			(55.5	)		(132.2	)		(187.7	)


	Net goodwill at December 31, 2012		$	189.9		$	27.3		$	217.2




	Gross goodwill at December 31, 2012		$	245.4		$	159.5		$	404.9
	Addition from mergers and acquisitions			1,572.70			0.8			1,573.50
	Foreign currency translation adjustment			(9.3	)		-			(9.3	)


	Gross goodwill at December 31, 2013			1,808.80			160.3			1,969.10
	Accumulated impairment losses			(55.5	)		(150.4	)		(205.9	)


	Net goodwill at December 31, 2013		$	1,753.30		$	9.9		$	1,763.20





	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 December 31, 2013 and 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.

	Definite-lived intangible assets. At December 31, 2013 and 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 values of these assets acquired are $1.1 billion for customer relationships, $42.6 million for supply contracts, $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 December 31, 2013 and 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 December 31, 2013 and 2012, including impairment charges recorded for our window and door profiles reporting unit within our building products segment.


			Chlorovinyls			Building Products						Total
	(In millions)		December 31,			December 31,			December 31,			December 31,			December 31,
	(In millions)		2013			2013			2012			2013			2012
	Gross carrying amounts
	Customer relationships		$	1,142.30		$	32.2		$	35.2		$	1,174.50		$	35.2
	Supply contracts			42.6			-			-			42.6			-
	Trade names			6			-			-			6			-
	Technology			14.9			17.4			17.4			32.3			17.4


	Total			1,205.80			49.6			52.6			1,255.40			52.6
	Accumulated amortization:
	Customer relationships			(58.2	)		(10.5	)		(8.7	)		(68.7	)		(8.7	)
Supply contracts			(2.0	)		-			-			(2.0	)		-
Trade names			(0.3	)		-			-			(0.3	)		-
Technology			(0.6	)		(11.1	)		(9.6	)		(11.7	)		(9.6	)


Total			(61.1	)		(21.6	)		(18.3	)		(82.7	)		(18.3	)
Foreign currency translation adjustment:
Customer relationships			(4.0	)		-			-			(4.0	)		-


Total			(4.0	)		-			-			(4.0	)		-
Net carrying amounts
Customer relationships			1,080.10			21.7			26.5			1,101.80			26.5
Supply contracts			40.6			-			-			40.6			-
Trade names			5.7			-			-			5.7			-
Technology			14.3			6.3			7.8			20.6			7.8


Total		$	1,140.70		$	28		$	34.3		$	1,168.70		$	34.3





The weighted average estimated useful life remaining for customer relationships, supply contracts, definite-lived trade names and technology is approximately 17 years, 19 years, 16 years, and 16 years, respectively. Amortization expense for the definite-lived intangible assets was $64.3 million, $3.3 million and $3.1 million for the years ended December 31, 2013, 2012 and 2011, respectively. Total definite-lived intangible assets estimated annual amortization expense for the next five fiscal years is approximately $69.7 million per year.

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 year ended December 31, 2013, we recorded $3.2 million in restructuring charges in our building products segment that is included in Transaction related costs and other, net in the consolidated statements of income. We expect to complete these restructuring plans in the early part of the 2015 year.

OTHER_ASSETS_NET

OTHER ASSETS, NET	12 Months Ended
OTHER ASSETS, NET	Dec. 31, 2013
OTHER ASSETS, NET	'
OTHER ASSETS, NET	'

	7. OTHER ASSETS, NET

	As of December 31, 2013 and 2012, other assets, net of accumulated amortization, consisted of the following:


		December 31,
	(In millions)	2013		2012
	Pension assets	$	26.9	$	-
	Deferred financing costs, net		28.8		16.3
	Advances to and investments in joint ventures, net		14.2		6.1
	Advances for long-term purchase contracts, net		9.1		19.4
	Long-term assets held for sale		3.9		13.8
	Deferred income taxes		21.8		4.1
	Other		7.4		3.9


	Total other assets, net	$	112.1	$	63.6

LONGTERM_DEBT_AND_LEASE_FINANC

LONG-TERM DEBT AND LEASE FINANCING OBLIGATION	12 Months Ended
LONG-TERM DEBT AND LEASE FINANCING OBLIGATION	Dec. 31, 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 December 31, 2013 and 2012, our long-term debt consisted of the following:


			December 31,
	(In millions)	Maturity Date	2013			2012
	4.625 Notes	February 15, 2021	$	688		$	-
	4.875 Notes	May 15, 2023		450			-
	Term Loan (net of $2.4 million debt issuance costs)	January 28, 2017		194.8			-
	ABL revolver	January 28, 2018		-			-
	9 percent notes	Redeemed		-			448.1


	Total debt		$	1,332.80		$	448.1
	Less current portion of long-term debt			(2.8	)		-


	Long-term debt, net		$	1,330.00		$	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 unsecured 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 consolidated statements of income for the year ended December 31, 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 December 31, 2013, the interest rate on outstanding borrowings under the Term Loan was 3.50 percent per annum. At December 31, 2013, the effective interest rate, inclusive of amortization of deferred debt issuance cost, was 4.0 percent.

	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 year ended December 31, 2013, we repaid approximately $81.8 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 consolidated statements of income.

	ABL Revolver

	The Company refinanced its asset-based revolving credit facility (the "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 ABL Revolver, the ABL Revolver bears 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 ABL Revolver. At the election of the Company, with respect to Canadian borrowings under the ABL Revolver, the 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 ABL Revolver. At December 31, 2013, we had no outstanding balance on our ABL Revolver and our availability was approximately $420.2 million, net of outstanding letters of credit totaling $79.8 million.

	The 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 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 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 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 certain exceptions and qualifications. Under the ABL Revolver, cash dividend payments in an aggregate amount not to exceed $150 million in any fiscal year may be made if both borrowing availability under the ABL Revolver would have exceeded $75 million at all times during the thirty days immediately preceding the dividend payment and our consolidated fixed charge coverage ratio (as defined in the definitive documentation governing the ABL Revolver) is equal to or exceeds 1.00 to 1.00, each on a pro forma basis after giving effect to the proposed dividend payment. In addition, under the ABL Revolver, additional cash dividend payments may be made if both borrowing availability under the ABL Revolver then exceeds $100 million and our consolidated fixed charge coverage ratio (as defined in the definitive documentation governing the ABL Revolver) is equal to or exceeds 1.10 to 1.00, each on a pro forma basis after giving effect to the proposed cash dividend payment. 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. We will be required to pay additional interest if such registration statement is not declared effective by the SEC within 560 calendar days following the closing of the 4.625 Notes offering.

	4.875 Notes Issuance and 9 Percent Notes Redemption

	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 certain 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. We will be required to pay additional interest if such registration statement is not declared effective by the SEC 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 consolidated statements of income.

Cash Interest

Cash payments for interest during the years ended December 31, 2013, 2012 and 2011 were $76.3 million, $55.8 million and $63.4 million, respectively.

Lease Financing Obligation

As of December 31, 2013 and 2012, we had a lease financing obligation of $104.7 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 December 31, 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 consolidated balance sheets. The amount of the collateralized letter of credit was $3.8 million and $5.9 million as of December 31, 2013 and 2012, respectively. We are not obligated to repay the lease financing obligation amount of $104.7 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 December 31, 2013 are $7.3 million in 2014, $7.6 million in 2015, $7.6 million in 2016, and $1.9 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 December 31, 2013.

FAIR_VALUE_OF_FINANCIAL_INSTRU

FAIR VALUE OF FINANCIAL INSTRUMENTS

12 Months Ended

Dec. 31, 2013

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 value of our Term Loan facility is based on present rates for indebtedness with similar amounts, durations and credit risk. The fair values of our goodwill and other intangible assets evaluated during the year ended December 31, 2013 for impairment and the 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 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 fair value of Level 3 investments in our employee retirement plans was valued primarily based on trade information from multiple fund portfolios. Level 3 investments in our employee retirement plans were $94.5 million and $12.2 million as of December 31, 2013 and 2012, respectively. During the year ended December 31, 2013, the increase in the fair value of Level 3 investments primarily relates to pension plan assets of receivables, acquired in the merger as described in Note 12 to the consolidated financial statements and net unrealized gains. The fair value of the receivables to the pension plan have been estimated using the contractual terms and consideration of credit rating of the party the receivable is due from.

The following is a summary of the carrying amounts and estimated fair values of our long-term debt as of December 31, 2013 and 2012:

December 31, 2013

December 31, 2012

(In millions)

Carrying

Fair

Carrying

Fair

Amount

Value

Amount

Value

Level 1

Long-term debt:

4.625 Notes

688

676.4

4.875 Notes

450

426.9

9.0 percent notes

448.1

501.8

Level 2

Term Loan (net of $2.4 million debt issuance costs)

194.8

199

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
COMMITMENTS AND CONTINGENCIES	Dec. 31, 2013
COMMITMENTS AND CONTINGENCIES	'
COMMITMENTS AND CONTINGENCIES	'

	10. COMMITMENTS AND CONTINGENCIES

	Leases. We lease railcars, storage terminals, computer equipment, automobiles, warehouses and office space under non-cancelable operating leases with varying maturities through the year 2023. Future minimum payments under these non-cancelable operating leases as of December 31, 2013 are $36.8 million in 2014, $32.0 million in 2015, $26.1 million in 2016, $20.2 million in 2017, $10.9 million in 2018 and $28.8 million thereafter. Total lease expense was approximately $54.4 million, $33.5 million and $33.5 million for the years ended December 31, 2013, 2012 and 2011, respectively. Lease expense is recognized on a straight-line basis over the term of the lease.

	Letters of Credit. As of December 31, 2013 and 2012, we had outstanding letters of credit totaling approximately $79.8 million and $11.5 million, respectively. Outstanding letters of credit directly reduce our availability under ABL Revolvers. Letters of credit, which typically have terms from one month to one year, primarily provide additional security for payments to real property lessors and provide financial assurance to states for environmental closures, post-closure costs and potential third party liability awards.

	Purchase Commitments. We have long-term raw material purchase agreements with variable and fixed payment obligations through 2014. The variable component of future payments is based on the market prices of commodities used in production. Under these contracts, we were required to prepay a certain portion of the fixed and determinable costs, of which we have capitalized $9.1 million and $19.4 million as of December 31, 2013 and 2012, respectively and included in other assets, net, in the accompanying consolidated balance sheets. We amortize these advances over the lives of the applicable contracts. We analyze the recoverability of these prepaid manufacturing costs based on the creditworthiness of the manufacturer and the performance under the terms of the contract. In addition, these purchase commitments are at market prices and are designed to assure a source of supply. The aggregate amount of payments made under the fixed and determinable cost component of these agreements for purchases in 2013, 2012 and 2011 was $96.1 million, $110.9 million and $187.1 million, respectively. Additionally, in the year ended December 31, 2013 we made a significant amount of raw material purchases from one of our suppliers totaling approximately $370 million and had an account payable to this supplier of $35.1 million as of December 31, 2013.

	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. As of December 31, 2013, Axiall's future commitment to purchase electricity and steam from the joint venture approximates $23.5 million per year (approximately $212 million in the aggregate) subject to contractually defined inflation adjustments through 2022. Purchases from the closing date of the merger through December 31, 2013 approximated $22.9 million.

	Employee Matters. As of December 31, 2013, we had approximately 6,000 full-time employees. We employ approximately 1,600 employees, representing 27 percent of our workforce, under collective bargaining agreements that expire at various times through 2018. We believe our relationships with our employees and their representative organizations are good.

	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.

	Our operations and assets are subject to extensive environmental, health and safety regulations, including laws and regulations related to air emissions, water discharges, waste disposal and remediation of contaminated sites, at both the national and local levels in the United States. We are also subject to similar laws and regulations in Canada and other jurisdictions in which we operate. The nature of the chemical and building products industries exposes us to risks of liability under these laws and regulations due to the production, storage, use, transportation and sale of materials that can cause contamination or personal injury, including, in the case of chemicals, potential releases into the environment. Environmental laws may have a significant effect on the costs of use, transportation and storage of raw materials and finished products, as well as the costs of the storage and disposal of wastes. We have and will continue to incur substantial operating and capital costs to comply with environmental laws and regulations. In addition, we may incur substantial costs, including fines, damages, criminal or civil sanctions and remediation costs, or experience interruptions in our operations for violations arising under these laws and regulations.

	As of December 31, 2013, we had reserves for environmental contingencies totaling approximately $64 million, of which approximately $12 million was classified as a current liability. Our assessment of the potential impact of these environmental contingencies is subject to considerable uncertainty due to the complex, ongoing and evolving process of investigation and remediation, if necessary, of such environmental contingencies, and the potential for technological and regulatory developments.

	Some of our significant environmental contingencies include the following matters:



	•
	We have entered into a Cooperative Agreement with the Louisiana Department of Environmental Quality ("LDEQ") and various other parties for the environmental remediation of a portion of the Bayou d'Inde area of the Calcasieu River Estuary in Lake Charles, Louisiana. 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. As of December 31, 2013, we have accrued $25 million for the costs associated with this matter.

	•
	We have reserved approximately $15 million for environmental contingencies related to on-site remediation at our Lake Charles South Facility principally for ongoing remediation of groundwater and soil in connection with our corrective action permit issued pursuant to the Hazardous and Solid Waste Amendments of the Resource Conservation and Recovery Act. The remedial activity is primarily 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.

	•
	We have reserved approximately $14 million for environmental contingencies related to remediation activities at our Natrium, West Virginia facility. The remedial actions address National Pollutant Discharge Elimination System 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.

	Due to the nature of environmental laws, regulations and liabilities, it is possible that the reviews we conducted in connection with our evaluation of, and determination to enter into, the Transactions, may not have identified all potentially adverse conditions. Such conditions may not currently exist or be detectable through reasonable methods, or may not be able to be adequately valued. For example, our Natrium, West Virginia facility and Lake Charles South Facility have both been in operation for over 65 years. There may be significant latent liabilities or future claims arising from the operation of facilities of this age, and we may be required to incur material future remediation or other costs in connection with future actions or developments at these or other facilities.

	We expect to be continually subjected to increasingly stringent environmental and health and safety laws and regulations, and that continued compliance will require increased capital expenditures and increased operating costs or may impose restrictions on our present or future operations. It is difficult to predict the future interpretation and development of these laws and regulations or their impact on our future earnings and operations. Our policy is to accrue costs relating to environmental matters when it is probable that these costs will be required and such costs can be reasonably estimated. Any increase in these costs, or any material restrictions, could materially adversely affect our liquidity, financial condition and results of operations. However, estimated costs for future environmental compliance and remediation may be materially lower than actual costs, or we may not be able to quantify potential costs in advance. Actual costs related to any environmental compliance in excess of estimated costs could have a material adverse effect on our financial condition in one or more future periods.

	Heightened interest in environmental regulation, such as climate change issues, has the potential to materially impact our costs and present and future operations. We, and other chemicals companies, are currently required to file certain governmental reports relating to greenhouse gas ("GHG") emissions. The U.S. Government has considered, and may in the future implement restrictions or other controls on GHG emissions which could require us to incur significant capital expenditures or further restrict our present or future operations.

	In addition to GHG regulations, the United States Environmental Protection Agency (the "EPA") has recently taken certain actions to limit or control certain pollutants created by companies such as ours. For example:



	•
	In January 2013, the EPA issued Clean Air Act emission standards for boilers and incinerators (the "Boiler MACT regulations"), which are aimed at controlling emissions of toxic air contaminants. The regulations would require covered facilities to comply by January 2016. The coal fired power plant at our Natrium, West Virginia facility would likely be our source most significantly impacted by the Boiler MACT regulations. While we are continuing to review the Boiler MACT regulations' impact on our operations, we believe bringing our operations into compliance with the new regulations will require significant capital expenditures. In addition, coming into compliance could result in increased operating costs. Because our evaluation of this matter is ongoing, no assurance as to the ultimate impact of the Boiler MACT regulations on our operations or overall business can be provided.

	•
	In April 2012, the EPA issued final regulations to update emissions limits for PVC and copolymer production (the "PVC MACT regulation"). The PVC MACT regulation sets standards for major sources of PVC production and establishes certain working practices, as well as monitoring, reporting and record-keeping requirements. We would have until April 2015 to come into compliance. Following the issuance of the PVC MACT regulation, legal challenges were filed by the vinyl industry's trade organization, several vinyl manufacturers and several environmental groups, which will likely impact provisions of the PVC MACT regulation. However, there could be significant changes from the currently existing PVC MACT regulation after all legal challenges have been exhausted, which could require us to incur capital expenditures, or increase our operating costs, to levels significantly higher than what we have previously estimated.

	•
	In March 2011, the EPA proposed amendments to the emission standards for hazardous air pollutants for mercury emissions from mercury cell chlor-alkali plants. These proposed amendments would require improvements in work practices to reduce fugitive mercury emissions and would result in reduced levels of mercury emissions while still allowing the mercury cell facilities to continue to operate. We operate a mercury cell production unit at our Natrium, West Virginia facility. No assurances as to the timing or content of the final regulation, or its ultimate cost to, or impact on us, can be provided.

	The potential impact of these and/or unrelated future, legislative or regulatory actions on our current or future operations cannot be predicted at this time but could be significant. Such impacts could include the potential for significant compliance costs, including capital expenditures, could result in operating restrictions or could require us to incur significant legal or other costs related to compliance or other activities. Any increase in the costs related to these initiatives, or restrictions on our operations, could materially adversely affect our liquidity, financial condition or results of operations.

	Environmental Remediation: Reasonably Possible Matters. Our assessment of the potential impact of environmental contingencies is subject to considerable uncertainty due to the complex, ongoing and evolving process of investigation and remediation, if necessary, of such environmental contingencies, and the potential for technological and regulatory developments. As such, in addition to the amounts currently reserved, we may be subject to reasonably possible loss contingencies related to environmental matters in the range of $60 million to $100 million. Initial remedial actions are occurring with respect to these matters at two plant sites: the Lake Charles South Facility and the Natrium Facility.

	Involuntary conversion of property, plant and equipment. On December 20, 2013 a fire occurred in what is commonly known as the Company's PHH VCM manufacturing plant in Lake Charles, Louisiana. The Company is working to assess the damage to the structure and the impact on our operations. The fire impacted several process components of the PHH VCM manufacturing plant. Based on its current assessment, the Company expects operations at that plant may resume near the end of the first quarter of 2014.

	The Company maintains property and business interruption insurance policies that it believes will provide coverage for the currently foreseeable losses arising from this incident, less applicable deductibles. We believe we will receive net insurance proceeds greater than the carrying value of the assets that were impacted by the fire and related cleanup and other costs. Consequently, we have recognized the probable net insurance proceeds to the extent of loss for the physical property damage resulting from the fire in our consolidated statement of income for the year ended December 31, 2013. We anticipate we will receive the net insurance proceeds for the physical property damage to the assets impacted by the fire and related cleanup and other costs associated with the fire and potentially for a business interruption claim associated with the incident based on the coverage in our insurance policies, which we expect will result in a net gain to the Company.

STOCKBASED_COMPENSATION

STOCK-BASED COMPENSATION	12 Months Ended
STOCK-BASED COMPENSATION	Dec. 31, 2013
STOCK-BASED COMPENSATION	'
STOCK-BASED COMPENSATION	'

	11. 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 December 31, 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 December 31, 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:


			Year Ended December 31,
	(In millions)		2013			2012			2011
	Restricted stock units expense		$	10.6		$	9.1		$	6.4
	Stock options expense			1			-			0.2


	Before-tax share-based compensation expense			11.6			9.1			6.6
	Income tax benefit			(3.9	)		(2.8	)		(1.7	)


	After-tax share-based compensation expense		$	7.7		$	6.3		$	4.9





	The amount of share-based compensation cost capitalized in the years ended December 31, 2013, 2012 and 2011 was not material.

	As of December 31, 2013 and 2012, we had approximately $18.5 million and $8.9 million, respectively, of total unrecognized compensation costs related to nonvested share-based compensation, which we will record in our consolidated statements of income over a weighted average recognition period of approximately one year. The total fair value of shares vested during the year ended December 31, 2013, 2012 and 2011 was approximately $3.3 million, $5.3 million and $5.3 million, respectively.

	Stock Options. A summary of stock option activity under all plans as of and for the year ended December 31, 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			(7,656	)				554.13


	Outstanding on December 31, 2013			302,934		6.3 years		$	128.08		$	3.7




	Exercisable as of December 31, 2013			114,604		3.9 years		$	283.13		$	1.2
	Vested or expected to vest as of December 31, 2013			298,956		6.3 years		$	130.67		$	3.7

	During the year ended December 31, 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 and 2011, 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 years ended December 31, 2012. The following table summarizes information about stock options outstanding at December 31, 2013:


			Outstanding								Exercisable
	Range of Exercise Prices		Shares			Weighted			Weighted		Shares			Weighted Average Exercise Price
						Average			Average
						Exercise			Remaining
						Price			Contractual
									Life
	$8.75 to $21.25			41,444		$	20.83		5.2 years			41,444		$	20.83
	$28.75 to $41.50			193,730			33.85		7.6 years			5,400			38.19
	$90.50 to $476.00			27,158			171.93		4.1 years			27,158			171.93
$510.75 to $1,334.50			40,602			657.82		2.3 years			40,602			657.82


$8.75 to $1,334.50			302,934		$	128.08		6.25 years			114,604		$	283.13





Restricted Stock Units. A summary of restricted stock unit activity under all plans as of and for the year ended December 31, 2013 is as follows:


		Shares			Weighted		Weighted			Aggregate
					Average		Average			Intrinsic Value
					Remaining		Grant			(In millions)
					Contractual		Date
					Terms		Fair Value
					(Years)
Outstanding on January 1, 2013			716,907				$	27.86
Granted			450,169					45.2
Vested and released			(128,340	)				25.69
Forfeited			(29,433	)				34.12


Outstanding on December 31, 2013			1,009,303		1.0 Years		$	35.68		$	47.9




Vested or expected to vest as of December 31, 2013			1,003,454		1.0 Years		$	35.64		$	47.6

Our restricted stock units granted during the year ended December 31, 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. During 2012 and 2011, we granted 409,351 and 290,003 restricted stock units, respectively, to certain key employees and non-employee 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 granted during 2013, 2012 and 2011 was $45.20, $30.18 and $27.55, respectively, which 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 year ended December 31, 2013, 2012 and 2011 was $6.1 million and $15.8 million and $8.1 million, respectively. Restricted stock surrendered in satisfaction of required minimum tax withholding obligations was 36,846, 152,759 and 126,934 shares during 2013, 2012 and 2011, respectively.

In May 2012 and 2011, we granted PRSUs, which are a form of restricted stock units in which the number of shares ultimately earned depends on our stock price performance measured against specified performance targets. Following each vesting period, the number of PRSUs subject to award is determined by multiplying the target award by a percentage ranging from 0 percent to 150 percent. The percentage is based on predetermined performance metrics related to our stock price for the stated period. The PRSUs are included with all restricted stock units in all calculations.

Stock-Based Compensation Assumptions Related to PRSUs. The fair value of certain PRSUs granted in the years ended December 31, 2012 and 2011 has been estimated as of the date of grant using the Monte Carlo simulation model. There were no similar PRSUs issued in the year ended December 31, 2013. The use of a valuation model requires us to make certain assumptions with respect to selected model inputs. The use of different assumptions could result in materially different valuations. We use the average of the high and low of the implied and historical volatility for our stock and the expected life of the awards is based on vesting period. The risk-free interest rate assumption is based on observed interest rates appropriate for the terms of our awards. The dividend yield assumption is based on our dividend paying history and expectation of future dividend payments. The weighted average assumptions used in the Monte Carlo simulation model are as follows:


		PRSU Grants
		Year Ended December 31,
		2012		2011
Assumptions:
Risk-free interest rate		0.44%		0.95%
Expected life		3.0 years		3.0 years
Expected volatility		45%		45%
Expected dividend yield		1.07%		-%

EMPLOYEE_RETIREMENT_PLANS

EMPLOYEE RETIREMENT PLANS	12 Months Ended
EMPLOYEE RETIREMENT PLANS	Dec. 31, 2013
EMPLOYEE RETIREMENT PLANS	'
EMPLOYEE RETIREMENT PLANS	'

	12. 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" or OPEB Plans). 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, however the EGWP was eliminated effective January 1, 2014, as part of the changes described below. The Assumed Postretirement 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 has frozen 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 became 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 were eliminated effective January 1, 2014. These OPEB benefit changes were approved and communicated to participants in October 2013 and the quantitative financial impact to the U.S. Assumed Postretirement Plan was reflected beginning in the fourth quarter of 2013. The impact of the amendments to the U.S. Assumed Pension Plans was recognized in the fourth quarter of 2013.

	The estimated fair value of pension investment assets related to the Assumed Pension Plans was $506.7 million as of January 28, 2013. As of the same date, our 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 $69.4 million. The aggregate amount of the unfunded Assumed Postretirement Plans as of January 28, 2013, was approximately $182.9 million.

	Benefit Obligations. The reconciliation of the beginning and ending balances of the projected benefit obligation for defined benefit plans is as follows:


			Pension Benefits						OPEB
			As of December 31,
	(In millions)		2013			2012			2013
	Change in Benefit Obligation
	Benefit obligation, beginning of year		$	168.5		$	147.3		$	-
	Acquisitions			576.1			-			182.9
	Service Costs			6.6			-			2
	Interest cost			28			7.2			6.4
	Actuarial loss (gain)			(57.0	)		19.1			(4.2	)
	Foreign currency translation adjustment			(0.8	)		-			(0.1	)
	Plan participants' contributions			-			-			3.4
	Gross benefits paid			(32.5	)		(5.1	)		(9.8	)
	Plan amendments			-			-			(82.7	)
	Curtailments			(15.5	)		-			-


	Benefit obligation, end of year		$	673.4		$	168.5		$	97.9




	Accumulated benefit obligation, end of year		$	670.7		$	168.5			NA





	The accumulated benefit obligation is defined as the actuarial present value of pension benefits (whether vested or unvested) attributed to employee service rendered before December 31, 2013 and 2012, respectively, and based on employee service and compensation prior to the applicable date.

	Plan Assets. The summary and reconciliation of the beginning and ending balances of the fair value of the plans' assets were as follows:


			Pension Benefits						OPEB
			As of December 31,
	(In millions)		2013			2012			2013
	Change in Plan Assets
	Fair value of plan assets, beginning of year		$	115.8		$	107.7		$	-
	Acquisitions			506.7			-			-
	Actual return on plan assets			68.2			12.8			-
	Foreign currency translation adjustment			(0.7	)		-			-
	Employer contribution			1.9			0.4			6.4
	Plan participants' contributions			-			-			3.4
	Gross benefits paid			(32.5	)		(5.1	)		(9.8	)


Fair value of plan assets, end of year		$	659.4		$	115.8		$	-





The Plan classifies its investments based on the lowest level of input that is significant to the fair value measurement. The following table sets forth, by level within the fair value hierarchy, a summary of the Plan's investments measured at fair value and the target and current allocation.


Asset Category		Target			Percentage of			Total			Quoted			Significant		Significant
		Allocation			Plan Assets,						Prices in			Observable		Unobservable
		2014			December 31,						Active			Inputs		Inputs
					2013						Markets for			(Level 2)		(Level 3)
											Identical
											Assets
											(Level 1)
(In millions, except percentages)
Short-term investment fund			-	%		1	%	$	5.7		$	-		$	5.7	$	-
Receivables									86.7			-			-		86.7
US Equity securities:
Consumer discretionary sector									6.6			6.6			-		-
Consumer staples sector									9.2			9.2			-		-
Energy sector									1.3			1.3			-		-
Finance sector									3.8			3.8			-		-
Health care sector									8.4			8.4			-		-
Index funds									93.6			-			93.6		-
Industrials sector									2.8			2.8			-		-
Information technology sector									7.3			7.3			-		-
Capital appreciation mutual fund									13.1			13.1			-		-
Small cap growth mutual fund									7.4			7.4			-		-
Pooled equity fund									47.8			-			47.8		-
Other									1.4			1.4			-		-


Total US equity securities:			43	%		46	%		202.7			61.3			141.4		-
International equity securities:
Euro Pacific Growth fund									29.1			29.1			-		-
Emerging market index funds			5	%		4	%		62.8			5.1			57.7		-


Total International equity securities			20	%		22	%		91.9			34.2			57.7		-
Fixed income securities:
Pimco total return, institutional									199.4			199.4			-		-
Other fixed income securities									65.2			2.8			62.4		-


Total fixed income securities:			20	%		17	%		264.6			202.2			62.4		-
Long-biased hedge fund			10	%		9	%		6.7			-			-		6.7
Real estate partnership			2	%		1	%		1.1			-			-		1.1


Total								$	659.4		$	297.7		$	267.2	$	94.5









Asset Category		Target			Percentage of			Total			Quoted			Significant		Significant
		Allocation			Plan Assets,						Prices in			Observable		Unobservable
		2013			December 31,						Active			Inputs		Inputs
					2012						Markets for			(Level 2)		(Level 3)
											Identical
											Assets
											(Level 1)
(In millions, except percentages)
Short-term investment fund						2	%	$	2.2		$	-		$	2.2	$	-
US. Equity Securities:
Consumer discretionary sector									1.7			1.7			-		-
Consumer staples sector									4.1			4.1			-		-
Energy sector									1.2			1.2			-		-
Finance sector									0.6			0.6			-		-
Health care sector									3			3			-		-
Industrials sector									1.1			1.1			-		-
Information technology sector									4.4			4.4			-		-
Capital appreciation mutual fund									6.4			6.4			-		-
Small cap growth mutual fund									5.1			5.1			-		-
Pooled equity fund									19.2			-			19.2		-
Other									0.8			0.8			-		-


Total US equity securities:			43	%		41	%		47.6			28.4			19.2		-
International equity securities:
Euro Pacific Growth fund									25			25			-		-
Consumer staples sector									0.4			0.4			-		-
Emerging markets fund			5	%		5	%		5.3			5.3			-		-


Total International equity securities			20	%		27	%		30.7			30.7			-		-
Fixed income securities:
Pimco total return institutional									22.9			22.9			-		-
Financial services sector									0.2			-			0.2		-


Total fixed income securities:			20	%		20	%		23.1			22.9			0.2		-
Long-biased hedge fund			10	%		9	%		10.6			-			-		10.6
Real estate partnership			2	%		1	%		1.6			-			-		1.6


Total								$	115.8		$	82		$	21.6	$	12.2





Funded Status. The following table shows the funded status of the pension benefits, reconciled to the amounts reported on the balance sheets:


		Pension Benefits						OPEB
		As of December 31,
(In millions)		2013			2012			2013
Funded status, end of year:
Fair value of plan assets		$	659.4		$	115.8		$	-
Benefit obligations			673.4			168.5			97.9


Unfunded status		$	(14.0	)	$	(52.7	)	$	(97.9	)




Amounts recognized in the balance sheets consist of:
Noncurrent asset		$	26.9		$	-		$	-
Current liability			(1.3	)		(0.4	)		(7.7	)
Noncurrent liability			(39.6	)		(52.3	)		(90.2	)


Amount recognized, end of year		$	(14.0	)	$	(52.7	)	$	(97.9	)




Gross amounts recognized in accumulated other comprehensive income (loss) consist of:
Net actuarial gain (loss)		$	11.4		$	(77.5	)	$	4.2
Prior service credit (cost)			(0.1	)		(0.1	)		80.4


Amount recognized, end of year		$	11.3		$	(77.6	)	$	84.6





Certain of our pension plans have projected benefit obligations in excess of the fair value of plan assets. For these plans, the projected benefit obligations and the fair value of plan assets were as follows:


		Pensions
		As of December 31,
(In millions)		2013			2012
Projected benefit obligation, end of year		$	430.5		$	168.5
Fair value of plan assets, end of year			389.6			115.8

Certain of our pension plans have accumulated benefit obligations in excess of the fair value of plan assets. For these plans, the accumulated benefit obligations and the fair value of plan assets were as follows:


		Pensions
		As of December 31,
(In millions)		2013			2012
Accumulated benefit obligaiton, end of year		$	417.6		$	168.5
Fair value of plan assets, end of year			378.9			115.8

Changes in Other Comprehensive Income (Loss). The following table summarizes the changes in plan assets and benefit obligations which were recognized in other comprehensive income (loss):


		Pensions									OPEB
		As of December 31,
End of year:		2013			2012			2011			2013
Current year actuarial gain (loss)
Current year actuarial gain (loss)		$	102.2		$	(15.0	)	$	(22.1	)	$	4.2
Amortization of actuarial loss (gain)			(13.3	)		1.6			1.5			-
Current year prior service credit			-			-			-			82.6
Amortization of prior service credit			-			-			-			(2.3	)


Total recognized in other comprehensive income (loss)		$	88.9		$	(13.4	)	$	(20.6	)	$	84.5




Total recognized in net periodic benefit cost and other comprehensive income (loss)		$	106.2		$	(13.5	)	$	(20.0	)	$	78.5





The following table summarizes the estimated amount that will be amortized from accumulated other comprehensive income (loss) into net periodic benefit cost in 2014:


(In millions)		Pensions			OPEB
Actuarial loss (gain)		$	(0.4	)	$	0.1
Prior service cost (credit)			-			(9.2	)


Total		$	(0.4	)	$	(9.1	)





Net Periodic Benefit Income (Expense). Net periodic benefit income (expense) for the years ended December 31, 2013, 2012 and 2011 includes the following:


		Pensions									OPEB
		Year Ended December 31,
(In millions)		2013			2012			2011			2013
Components of net periodic benefit income(expense):
Service cost		$	(6.6	)	$	-		$	-		$	(2.0	)
Interest cost			(28.0	)		(7.2	)		(7.4	)		(6.4	)
Expected return on assets			38.5			8.7			9.5			-
Amortization of:
Prior service credit			-			-			-			2.3
Amortization of actuarial loss			(2.1	)		(1.7	)		(1.5	)		-


Total amortization			(2.1	)		(1.7	)		(1.5	)		2.3
Curtailment gain			15.5			-			-			-


Total net periodic benefit income (expense)		$	17.3		$	(0.2	)	$	0.6		$	(6.1	)





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 2011 as all future benefits with respect to compensation increases were frozen for the plans that existed at that time.


		Pensions						OPEB
		2013		2012		2011		2013
Discount rate		4.16%		5.00%		5.48%		4.39%
Expected return on assets		6.91%		8.25%		8.49%		Not Applicable
Rate of compensation increase		3.14%		Not Applicable		Not Applicable		3.11%

The weighted-average healthcare cost trend rate (inflation) used for 2013 is 6.63 percent declining to 4.50 percent in the year 2024. In selecting the rates for our current and long-term healthcare cost assumptions, we take into consideration a number of factors including our actual healthcare 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. If the assumed healthcare cost trend rates were 1 percent lower or 1 percent higher, the estimated postretirement welfare cost for 2013 would decrease by $0.8 million or increase by $1.1 million.

The expected long-term rate of return on plan assets assumption is based on historical and projected rates of return for current and planned asset classes in the plan's investment portfolio. Projected rates of return for each of the plans' projected asset classes were selected after analyzing historical experience and future expectations of the returns and volatility of the various asset classes. Based on the target asset allocation for each asset class, the overall expected rate of return for the portfolio was developed and adjusted for historical and expected experience of active portfolio management results compared to the benchmark returns and for the effect of expenses paid from plan assets.

Our investment committee establishes investment policies and strategies and regularly monitors the performance of the plans' funds. Our investment strategy with respect to U.S. pension plan assets is to invest the assets in accordance with the "prudent investor" guidelines contained in the Employee Retirement Income Security Act of 1974 and fiduciary standards. Our policy on funding is to contribute an amount within the range of the minimum required and the maximum tax-deductible contribution.

Expected Cash Flows

We expect to make contributions of $1.9 million to our pension plans during 2014 and $7.8 million during 2014 to our unfunded postretirement welfare plans benefit payments. We do not expect any federal subsidy with regards to our OPEB plans. Expected benefit payments for all pension and postretirement welfare plans are as follows:


(In millions)		Pension			OPEB
(In millions)		Benefits			(Gross)
Expected benefit payments:
2014		$	36.5		$	7.8
2015			37.4			7.8
2016			38.9			7.6
2017			40			7.5
2018			41.4			7.3
2019-2023			227.3			33.6

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 $15.7 million, $7.3 million and $5.8 million for the years ended December 31, 2013 and 2012 and 2011, respectively. In October 2012, we implemented an additional, discretionary company retirement contribution to our U.S. retirement savings plans.

ACCUMULATED_OTHER_COMPREHENSIV

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) AND OTHER COMPREHENSIVE INCOME (LOSS)	12 Months Ended
	Dec. 31, 2013
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) AND OTHER COMPREHENSIVE INCOME	'
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) AND OTHER COMPREHENSIVE INCOME (LOSS)	'

	13. ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) AND OTHER COMPREHENSIVE INCOME (LOSS)

	Accumulated other comprehensive income (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 December 31, 2013 and December 31, 2012, and changes within the period are as follows:


	(In millions)		Accrued			Foreign			Equity			Derivative			Accumulated Other
			Pension Benefit			Currency Items			Investees Other			Cash Flow			Comprehensive
			Liabilities						Comprehensive			Hedges			Income (Loss)
									Income
	Balance at December 31, 2011		$	(40.3	)	$	22.6		$	-		$	(0.5	)	$	(18.2	)
	Other comprehensive income (loss) before reclassifications			(9.3	)		4.1			-			-			(5.2	)
	Amounts reclassified from accumulated other comprehensive income (loss)			1			-			-			0.5			1.5


	Net current period other comprehensive income (loss)			(8.3	)		4.1			-			0.5			(3.7	)


	Balance at December 31, 2012		$	(48.6	)	$	26.7		$	-		$	-		$	(21.9	)




	Other comprehensive income (loss) before reclassifications			118.8			(20.0	)		(0.9	)		-			97.9
	Amounts reclassified from accumulated other comprehensive income (loss)			(9.7	)		-			-			-			(9.7	)


	Net current period other comprehensive income (loss)			109.1			(20.0	)		(0.9	)		-			88.2


	Balance at December 31, 2013		$	60.5		$	6.7		$	(0.9	)	$	-		$	66.3





	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 amounts reclassified from other comprehensive income (loss) to the consolidated statements of income for the years ended December 31, 2013, 2012 and 2011 are as follows:


			Year Ended December 31,
			Year Ended December 31,									Affected Line Items on the
	(In millions)		2013			2012			2011			Consolidated Statements of Income
	Details about other comprehensive income components:
	Pension liability adjustments, net of tax
	Curtailment gain ⁽¹⁾		$	(15.5	)	$	-		$	-		Transaction related costs and other, net
	Amortization of actuarial loss (gain) ⁽¹⁾			(0.2	)		1.6			1.5


	Pre-tax amount			(15.7	)		1.6			1.5
	Tax expense (benefit)			(6.0	)		0.6			0.5		Provision for income taxes


	Pension liability adjustment, net of tax		$	(9.7	)	$	1		$	1




	Unrealized gain (loss) on derivatives:
	Commodity hedge contracts		$	-		$	0.7		$	(1.1	)	Cost of sales
	Tax expense (benefit)			-			0.2			(0.4	)	Provision for income taxes


	Change in unrealized gain (loss) on derivatives, net of tax		$	-		$	0.5		$	(0.7	)




Reclassifications for the period		$	(15.7	)	$	2.3		$	0.4
Tax expense (benefit)			(6.0	)		0.8			0.1


Reclassifications for the period, net of tax		$	(9.7	)	$	1.5		$	0.3






-1
These other comprehensive income components are included in the computation of net periodic benefit income (expense). See Note 12 to the consolidated financial statements for additional details.

INCOME_TAXES

INCOME TAXES	12 Months Ended
INCOME TAXES	Dec. 31, 2013
INCOME TAXES	'
INCOME TAXES	'

	14. INCOME TAXES

	For the years ended December 31, 2013, 2012 and 2011, income before income taxes consists of the following:


			Year Ended December 31,
	(In millions)		2013			2012			2011
	United States operations		$	210.1		$	175.9		$	48.8
	Foreign operations			31.5			1.8			4.7


	Total		$	241.6		$	177.7		$	53.5





	Provision for (benefit from) income taxes consists of the following:


			Year Ended December 31,
	(In millions)		2013			2012			2011
	Current income taxes:
	Federal		$	106.2		$	63.5		$	17.2
	State			14.9			6.7			1.7
	Foreign			7.8			(4.5	)		(19.3	)


	Total current			128.9			65.7			(0.4	)


	Deferred income taxes:
	Federal			(49.0	)		(11.7	)		(3.5	)
	State			(2.0	)		3.2			(0.2	)
	Foreign			(4.3	)		-			(0.1	)


	Total deferred			(55.3	)		(8.5	)		(3.8	)


	Provision for (benefit from) income taxes		$	73.6		$	57.2		$	(4.2	)





	Income tax expense attributable to income before income taxes differs from the amounts computed by applying the U.S. statutory federal income tax rate to income before income taxes as follows:


			Year Ended December 31,
			2013			2012			2011
				35	%		35	%		35	%
	State and local income taxes, net of federal benefit			3.5			3.7			2.3
	Difference between U.S. and foreign tax rates			0.1			-			0.4
	Tax credits			(0.7	)		(1.3	)		-
	Domestic manufacturing deduction			(4.7	)		(2.8	)		(3.3	)
	Non-deductible compensation			-			0.2			0.6
	Percentage depletion			(1.5	)		(0.4	)		(1.5	)
	Goodwill impairment			2.6			-			-
	Capitalized Acquisition Costs			0.1			2.1			-
	Change in valuation allowance			(0.3	)		0.3			0.9
	Net change in unrecognized tax benefits			(1.2	)		(3.5	)		(39.6	)
Other, net			(2.4	)		(1.1	)		(2.7	)


Effective income tax rate			30.5	%		32.2	%		(7.9	)%





Net cash payments for income taxes during 2013, 2012 and 2011 were $130.9 million, $54.3 million and $18.6 million, respectively.

Our net deferred tax liability consisted of the following major items:


		As of December 31,
(In millions)		2013			2012
Deferred tax assets:
Net operating loss carryforwards		$	47.5		$	4.3
Employee compensation			17.8			10.8
Accrued liabilities			16.8			5.4
Tax credits			29.6			24.3
Environmental			19.1			2.7
Property, plant and equipment			36.9			91.3
Pension			40.6			20
Other deferred tax assets			7			8.4


Total deferred tax assets			215.3			167.2


Valuation allowance			(93.0	)		(105.3	)


Total deferred tax assets			122.3			61.9
Deferred tax liability:
Property, plant and equipment			(381.8	)		(112.0	)
Intangible assets			(416.3	)		(32.9	)
Inventories			(10.1	)		-
Other			(13.4	)		-
Debt restructuring			(39.2	)		(50.6	)
Foreign outside basis difference			(78.8	)		-
Foreign currency translation gain			(8.3	)		(19.1	)


Total deferred tax liability			(947.9	)		(214.6	)


Net deferred tax liability		$	(825.6	)	$	(152.7	)





As of December 31, 2013, we had U.S. state and foreign net operating loss carryforwards ("NOLs"). Our foreign NOLs relate to our operations in Canada and reside in both federal and provincial tax jurisdictions. The jurisdictional amount of NOLs as of December 31, 2013, and the years in which they will expire, are as follows:


Jurisdiction *(in millions)*		NOL			Year of
Jurisdiction *(in millions)*		Amount			Expiration
U.S. State		$	5.3		2030
Canada federal			196.1		2032
Canada provincial			347.8		2032

In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets depends on the generation of future taxable income during the periods in which those temporary differences are deductible. Management considers the scheduled reversal of deferred tax liabilities (including the impact of available carryback and carryforward periods), projected taxable income and tax-planning strategies available to us in making this assessment. Substantially all of our valuation allowance relates to deferred tax assets in the Canadian operations of Royal Group, Inc. Our valuation allowance decreased from $105.3 million at December 31, 2012 to $93.0 million at December 31, 2013 predominantly because of foreign exchange differences and the decrease in the valuation allowance attributable to the write-off of a capital loss due to the acquisition of control resulting from the merger with the Merged Business. We evaluate the recoverability and realizability of deferred tax assets and the provisions for valuation allowance periodically based on our projections of future taxable earnings, timing of the reversal of future taxable temporary differences (including the impact of available carryback and carryforward periods) and tax planning strategies available to us to determine the timing for and extent to which we will release our valuation allowance against our net deferred tax assets in Canada in the future.

Subsequently recognized tax benefits related to the valuation allowance for deferred tax assets as of December 31, 2013 and 2012 will result in an income tax benefit if realized in a future year of $93.0 million and $105.3 million, respectively.

As of December 31, 2013, we had U.S. state and foreign tax credit carryovers. These tax credits expire over varying amounts and periods as follows:


Jurisdiction *(in millions)*		Tax credit			Year of
Jurisdiction *(in millions)*		Carryover Amount			Expiration
U.S. state tax credits (gross of federal benefit)		$	20,491		Indefinite
U.S. foreign income tax credits			6,594		2023
Canadian income tax credits			9,666		2017-2033

The Canadian tax credit includes approximately $4.8 million of foreign income tax credits that were recorded as a result of our acquisition of Royal Group. The balance of the foreign tax credits was earned during the period from the acquisition date of Royal Group through December 31, 2013.

We are not permanently reinvested with respect to the outside basis difference for all our foreign subsidiaries. As a result of the merger, we have recorded an $84.9 million deferred tax liability in purchase accounting. As of December 31, 2013, the deferred tax liability recorded on the outside basis difference is $78.8 million.

Liability for Unrecognized Income Tax Benefits

We account for uncertain income tax positions in accordance with ASC topic 740, Accounting for Income Taxes. ASC topic 740 prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Under ASC topic 740, we recognize the financial statement effects of a tax position when it is more likely than not, based upon the technical merits, that the position will be sustained upon examination. Conversely, we derecognize a previously recognized tax position in the first period in which it is no longer more likely than not that the tax position would be sustained upon examination. A tax position that meets the more likely than not recognition threshold will initially and subsequently be measured as the largest amount of tax benefit that is greater than fifty percent likely of being realized upon ultimate settlement with a taxing authority. We also recognize interest expense by applying a rate of interest to the difference between the tax position recognized in accordance with ASC topic 740 and the amount previously taken or expected to be taken in a tax return. We classify interest expense and related penalties, if any, with respect to our uncertain tax positions in the provision for income taxes.

As of December 31, 2013 and 2012, our liability for unrecognized income tax benefits was approximately $16.3 million and $18.5 million, respectively. If recognized, $10.9 million of this amount would affect our effective tax rate. As of December 31, 2013 and 2012, our liability for interest and penalties was approximately $3.4 million and $5.0 million, respectively. For each of the years ended December 31, 2013, 2012 and 2011, we recognized approximately $0.7 million, $0.8 million and $1.5 million, respectively, of additional interest expense in our income tax provision related to our liability for unrecognized income tax benefits. During 2014, it is reasonably possible that uncertain tax positions in the U.S. and Canada will be recognized as a result of the lapse of the applicable statute of limitations. The aggregate amount of these positions is approximately $8.9 million. We are under examination by the U.S. Internal Revenue Service for the years ended December 31, 2009 and 2010. We are also under examination by the Canadian Revenue Agency for years ended 2010 and 2011. The results of these Internal Revenue Service and Canadian Revenue Agency examinations cannot presently be determined.

The following table describes the tax years that remain subject to examination by major tax jurisdiction:


Tax Jurisdiction		Open Years
United States Federal		2009-2013
Canada		2009-2013
Various states		2006-2013
Taiwan		2012

A reconciliation of the liability for unrecognized tax benefits are as follows:


		For the Year Ended December 31,
(In millions)		2013			2012			2011
Balance as of beginning of the year		$	18.5		$	22.1		$	35.3
Additions for current year tax positions			0.2			0.2			0.1
Additions for prior year tax positions			1.2			0.8			0.1
Reductions for prior year tax positions			(0.2	)		(2.1	)		(7.2	)
Settlements			-			-			(3.9	)
Reductions related to expirations of statute of limitations			(2.5	)		(2.9	)		(1.7	)
Foreign currency translation			(0.9	)		0.4			(0.6	)


Balance as of the end of the year		$	16.3		$	18.5		$	22.1

INVESTMENTS_AND_RELATED_PARTY_

INVESTMENTS AND RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2013
Investments [Abstract]	'
INVESTMENTS	'

	15. INVESTMENTS AND RELATED PARTY TRANSACTIONS

	Chlorovinyls

	We have joint ventures that are accounted for using the equity method. 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 ("PHH"), a joint venture between us and PPG. PHH is a manufacturing joint venture that consists primarily of plant and equipment and the fair value was estimated based on the replacement cost of assets in similar condition. Prior to the merger, we owned 50 percent of PHH and accounted for our ownership interest as an equity method investment. We recognized a gain of $25.9 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 $27.6 million.

	At December 31, 2013 and 2012, our investment in joint ventures included in our chlorovinyls segment was $0.8 million and $2.2 million, respectively. In 2012, our investments primarily represented our interest in the PHH production facility and is included in other long-term assets. PHH is an integral part of our manufacturing operations and upon consummation of the Transactions on January 28, 2013, PHH became a wholly-owned subsidiary. At December 31, 2013 and 2012, we had receivables due from affiliates of $5.0 million and $3.8 million, respectively. These amounts are classified as receivables in our consolidated balance sheets. At December 31, 2013 and 2012, we had amounts due to affiliates of $1.9 million and $0.9 million, respectively. These amounts are classified as accounts payable in our consolidated balance sheets. Our equity in earnings from our joint ventures was $0.8 million, $0.7 million and $0.6 million for the years ended December 31, 2013, 2012 and 2011, respectively.

	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.

	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. The carrying amount of our investment is $18.1 million higher than the amount of our underlying equity in the net deficit of RS Cogen as of December 31, 2013. This difference primarily relates to the fair value of fixed assets and supply contracts that are being amortized over the life of the related assets. We have recorded our investment in RS Cogen in other assets in the accompanying consolidated balance sheets and our share of investee earnings in cost of goods sold in the consolidated statements of income.

	The following table summarizes our maximum exposure to loss associated with RS Cogen as of December 31, 2013.


	(In millions)
	Investment in and net advances to RS Cogen	$	10.9
	Supply contracts		40.6


	Maximum exposure to loss	$	51.5





	Building Products

	We own a 50 percent interest in several manufacturing joint ventures in the building products segment. We sell raw materials to our joint ventures at market prices. Sales of materials to our joint ventures for the years ended December 31, 2013, 2012 and 2011 were $11.6 million, $14.9 million and $11.0 million, respectively. As of December 31, 2013 and 2012, our investment in manufacturing joint ventures was $2.5 million and $3.8 million, respectively.

	At December 31, 2013 and 2012 we had no liabilities due to related parties. At December 31, 2013 and 2012, we had $1.0 million and $1.6 million, respectively, of receivables due from related parties included in accounts receivable. Our equity in earnings from our joint ventures was nil, $2.2 million and $1.7 million for the years ended December 31, 2013, 2012 and 2011, respectively.

EARNINGS_PER_SHARE

EARNINGS PER SHARE	12 Months Ended
EARNINGS PER SHARE	Dec. 31, 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 years ended December 31, 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 the years ended December 31, 2013, 2012 and 2011, there were nil, 0.2 million and 0.7 million weighted average restricted stock units participating securities, respectively, included in the denominator. 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 years ended December 31, 2013, 2012 and 2011, common stock equivalents of 0.4 million shares, 0.2 million shares and 0.2 million shares, respectively, were not included due to their anti-dilutive effect. Computations of basic and diluted earnings per share for the years ended December 31, 2013, 2012 and 2011 are presented in the following table:

	Basic and Diluted Earnings Per Share—Two-class Method


		Year Ended December 31,
	(In millions, except per share data)	2013		2012		2011
	Numerator
	Net income attributable to Axiall	$	165.3	$	120.5	$	57.7
	Less: Net income attributable to participating securities		0.1		0.7		1.2


	Net income attributable to common stockholders	$	165.2	$	119.8	$	56.5




	Denominator
	Weighted average common shares outstanding—Basic		67.3		34.5		34.1
	Plus: Dilutive effect of stock options and awards		0.5		0.3		-


	Weighted average common shares outstanding—Diluted		67.8		34.8		34.1




	Earnings per common share from net income attributable to Axiall's common stockholders:
	Basic	$	2.46	$	3.47	$	1.66
	Diluted	$	2.44	$	3.45	$	1.66

SEGMENT_INFORMATION

SEGMENT INFORMATION	12 Months Ended
SEGMENT INFORMATION	Dec. 31, 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 (or 1, 2 dichloroethane) ("EDC"), chlorinated solvents, calcium hypochlorite, hydrochloric acid ("HCL") and phosgene derivatives) and compound products (vinyl compounds and 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 trim, mouldings and deck products; and (ii) outdoor building products, which currently includes siding, exterior accessories, pipe and pipe fittings. Our aromatics segment 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 years ended December 31, 2013, 2012 and 2011 are provided in the tables below.

	Identifiable assets consist of property, plant and equipment used in the operations of the segment as well as inventory, receivables and other assets directly related to the segment. Unallocated and other assets include cash, certain corporate receivables and data processing equipment. The accounting policies of the reportable segments are the same as those described in Note 1, Summary of Significant Accounting Policies and Nature of the Business.


	(In millions)		Chlorovinyls			Building			Aromatics		Eliminations,				Total
						Products					Unallocated
											and Other
	Year Ended December 31, 2013
	Net sales		$	2,917.30		$	849.9		$	898.8	$	-			$	4,666.00
	Intersegment revenues		$	226.2			0.1			-		(226.3	)		$	-


	Total net sales		$	3,143.50			850			898.8		(226.3	)		$	4,666.00
	Transaction related costs and other, net		$	(8.7	)		3.2			-		41.1			$	35.6
	Long-lived asset impairment charges, net		$	-			28.5			-		7.5			$	36
	Operating income		$	434.9			3			29.1		(96.2	)	-1	$	370.8
	Depreciation and amortization		$	174.2			35.7			1.2		6.9			$	218
	Capital expenditures		$	132.7			44.4			7.1		11.9			$	196.1
	Total assets		$	5,074.00			577.8			146.8		78.6			$	5,877.20
	Year Ended December 31, 2012:
	Net sales		$	1,344.90		$	876.6		$	1,104.30	$	-			$	3,325.80
	Intersegment revenues		$	236.1			0.4			-		(236.5	)		$	-


	Total net sales		$	1,581.00			877			1,104.30		(236.5	)		$	3,325.80
	Transaction related costs and other, net		$	1.3			1.5			-		36.1			$	38.9
	Long-lived asset impairment charges, net		$	-			(0.8	)		-		-			$	(0.8	)
	Gain on sale of assets		$	(19.3	)		-			-		-			$	(19.3	)
	Operating income		$	237.2			18.4			64.6		(82.1	)	-1	$	238.1
	Depreciation and amortization		$	45.2			38.4			1.5		4.7			$	89.8
	Capital expenditures		$	44.7			24.9			2.7		8			$	80.3
	Total assets		$	966.4			604.5			180.1		50.3			$	1,801.30
	Year Ended December 31, 2011:
	Net sales		$	1,318.70		$	883.9		$	1,020.30	$	-			$	3,222.90
	Intersegment revenues		$	235.7			-			-		(235.7	)		$	-


	Total net sales		$	1,554.40			883.9			1,020.30		(235.7	)		$	3,222.90
	Transaction related costs and other, net		$	0.5			2.8			-		-			$	3.3
	Long-lived asset impairment charges, net		$	-			8.3			-		-			$	8.3
	Gain on sale of assets		$	(1.1	)		-			-		-			$	(1.1	)
	Operating income		$	143.3			7.5			10.4		(36.6	)	-1	$	124.6
	Depreciation and amortization		$	56			39.7			1.5		4.3			$	101.5
	Capital expenditures		$	37.1			23.8			1.6		3.9			$	66.4
	Total assets		$	874.6			606.4			121.3		41.9			$	1,644.20


	-1
	Includes shared services, administrative and legal expenses.

	Sales by Product Line

	The table below summarizes sales by product line for the years ended December 31, 2013, 2012 and 2011.


			Year Ended December 31,
	(In millions)		2013			2012			2011
Chlorovinyls
Chlor-alkali and derivative products		$	2,447.20		$	886.2		$	888.3
Compound products			470.1			458.7			430.4


Total			2,917.30			1,344.90			1,318.70


Building Products
Window and door profiles and moulding products			314.4			319.1			331
Outdoor building products			535.5			557.5			552.9


Total			849.9			876.6			883.9


Aromatics
Cumene products			569.8			763.5			603.8
Phenol and acetone products			329			340.8			416.5


Total			898.8			1,104.30			1,020.30


Net Sales		$	4,666.00		$	3,325.80		$	3,222.90





Geographic Areas

Sales are attributable to geographic areas based on customer location and were as follows for the years ended December 31, 2013, 2012 and 2011.


		Year Ended December 31,
(In millions)		2013			2012			2011
Net sales:
United States		$	3,748.10		$	2,625.70		$	2,450.40
Non-U.S.			917.9			700.1			772.5


Net Sales		$	4,666.00		$	3,325.80		$	3,222.90





Export sales as a percentage of net sales were approximately 20 percent, 21 percent and 24 percent for the years ended December 31, 2013, 2012 and 2011, respectively. Based on destination, the principal international markets we serve are Canada and Asia. Net sales to Canada in 2013 were 12 percent of net sales as compared to 16 percent and 17 percent of net sales in 2012 and 2011, respectively.

Long-lived assets, excluding intangible assets, are based on asset location. As of December 31, 2013 and 2012, our long-lived assets, excluding intangible assets, by geographic areas were as follows:


		December 31,
(In millions)		2013			2012
Long-lived assets (excluding intangible assets):
United States		$	1,335.40		$	423.5
Non-U.S.			323.3			214.2


Total		$	1,658.70		$	637.7





Net assets (liabilities) are attributable to geographic areas based on the location of the legal entity. Net assets (liabilities) by geographic locations as of December 31, 2013 and 2012 were as follows:


		December 31,
(In millions)		2013			2012
Net assets (liabilities):
United States		$	2,375.30		$	699.6
Non-U.S.			353			(96.1	)


Total		$	2,728.30		$	603.5

QUARTERLY_FINANCIAL_DATA_UNAUD

QUARTERLY FINANCIAL DATA (UNAUDITED)	12 Months Ended
QUARTERLY FINANCIAL DATA (UNAUDITED)	Dec. 31, 2013
QUARTERLY FINANCIAL DATA (UNAUDITED)	'
QUARTERLY FINANCIAL DATA (UNAUDITED)	'

	18. QUARTERLY FINANCIAL DATA (UNAUDITED)

	The following table sets forth certain quarterly financial data for the periods indicated:


		Quarter and Year Ended December 31, 2013
	(In millions, except per share data)	Q1			Q2		Q3		Q4		Total ⁽²⁾
	Net sales	$	1,061.20		$	1,272.80	$	1,197.50	$	1,134.50	$	4,666.00
	Gross margin ⁽¹⁾		152.2			210		193.5		185.8		741.5
	Operating income		71.2			124.6		78.1		96.9		370.8
	Consolidated net income (loss)		(2.8	)		73.7		39.3		57.8		168
	Earnings (loss) per share:
	Basic	$	(0.06	)	$	1.04	$	0.56	$	0.81	$	2.46
	Diluted	$	(0.06	)	$	1.03	$	0.55	$	0.81	$	2.44





		Quarter and Year Ended December 31, 2012
		Q1			Q2		Q3		Q4		Total ⁽²⁾
	Net sales	$	859.9		$	867.7	$	813.5	$	784.7	$	3,325.80
	Gross margin		103.5			86.8		140.3		129.8		460.4
	Operating income		68.2			28.4		73.9		67.6		238.1
	Consolidated net income		35.3			13.6		39.3		32.3		120.5
	Earnings per share:
	Basic	$	1.02		$	0.39	$	1.13	$	0.93	$	3.47
	Diluted	$	1.01		$	0.39	$	1.12	$	0.92	$	3.45


	-1
	Financial results presented in the above table for the quarters ended September 30, 2013, June 30, 2013 and March 31, 2013, include an immaterial correction of an error related to an inconsistent policy related to income statement classification of shipping and handling costs. Subsequent to the consummation of the merger on January 28, 2013 and prior to the fourth quarter ended December 31, 2013, we included the Merged Business shipping and handling costs in selling, general and administrative expenses. Such costs should have been included in cost of goods sold to conform to our policy. The impact of the correction decreased quarterly gross margin by $19.1 million, $21.1 million and $10.0 million for the quarters ended September 30, 2013, June 30, 2013 and March 31, 2013, respectively, from what was previously reported. Operating income, consolidated net income (loss) and earnings (loss) per share for the quarters ended September 30, 2013, June 30, 2013 and March 31, 2013 were not impacted by this prior error.

	-2
	Totaling quarterly data may differ from the annual audited amounts due to rounding.

SUPPLEMENTAL_GUARANTOR_INFORMA

SUPPLEMENTAL GUARANTOR INFORMATION	12 Months Ended
SUPPLEMENTAL GUARANTOR INFORMATION	Dec. 31, 2013
SUPPLEMENTAL GUARANTOR INFORMATION	'
SUPPLEMENTAL GUARANTOR INFORMATION	'

	19. SUPPLEMENTAL GUARANTOR INFORMATION

	Axiall Corporation is primarily a holding company for its 100 percent and majority owned subsidiaries. Payment obligations under the indentures for the 4.875% Notes issued by Axiall Corporation, the 4.625% Notes issued by Eagle Spinco Inc. ("Splitco") and the Term Loan Credit Agreement under which Splitco is the borrower, as described in Note 8 to the consolidated financial statements, are guaranteed by each of Axiall Corporation's 100 percent owned domestic subsidiaries (including Splitco in the case of the 4.875% Notes), other than certain excluded subsidiaries. Axiall Corporation is also a guarantor under Splitco's 4.625% Notes and the Term Loan Credit Agreement.

	As of December 31, 2013, payment obligations under the indenture for the 4.875% Notes issued by Axiall Corporation are guaranteed by Axiall Holdco, Inc., 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., Eagle Natrium LLC, and Eagle Pipeline, Inc. (collectively, the "Guarantor Subsidiaries") and Splitco. As of December 31, 2013, payment obligations under the indenture for the 4.625% Notes issued by Splitco are guaranteed by Axiall Corporation and each of the Guarantor Subsidiaries.

	Each of Splitco and the Guarantor Subsidiaries is a direct or indirect 100 percent owned subsidiary of Axiall Corporation. The guarantees made by each of Axiall Corporation, Splitco and the other Guarantor Subsidiaries are full, unconditional and joint and several. Except as disclosed in Note 8 to the consolidated financial statements, there are no restrictions on the ability of Axiall Corporation, Splitco or any other Guarantor Subsidiary to obtain funds from any of its direct or indirect 100 percent owned subsidiaries through dividends, loans or advances as a result of the issuance of the 4.625% Notes or the 4.875% Notes. Separate financial statements and other disclosures with respect to Splitco or the Guarantor Subsidiaries have not been provided as management believes the following information is sufficient. Investments in subsidiaries in the supplemental guarantor financial statements reflect investments in 100 percent owned entities within Axiall under the equity accounting method. This presentation of Splitco, the Guarantor Subsidiaries and the non-guarantor subsidiaries of Axiall Corporation (the "Non-Guarantor Subsidiaries") 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 issuer and subsidiary guarantor reporting.

	The following tables present (i) condensed consolidating statements of operations for the years ended December 31, 2013, 2012 and 2011, (ii) condensed consolidating balance sheets as of December 31, 2013 and 2012, and (iii) condensed consolidating statements of cash flows for the years ended December 31, 2013, 2012 and 2011, of each of Axiall Corporation (as parent issuer), Splitco (as subsidiary issuer), the Guarantor Subsidiaries (excluding Splitco), the Guarantor Subsidiaries (including Splitco and which also includes entries necessary to eliminate Splitco's investment in such Guarantor Subsidiaries and other intercompany account balances) and the Non-Guarantor Subsidiaries. The Company acquired PHH Monomers, L.L.C., Eagle Holdco 3 LLC, Eagle US 2 LLC, Axiall Ohio, Inc., Eagle Natrium LLC, and Eagle Pipeline, Inc. (the "Eagle Guarantors") and Splitco in connection with the consummation of the Transactions on January 28, 2013. Accordingly, the Eagle Guarantors are included in the Guarantor Subsidiary column of the following supplemental condensed consolidating balance sheet, as of December 31, 2013, the supplemental statement of operations and comprehensive income for the year ended December 31, 2013 and the supplemental condensed consolidating statement of cash flows for the year ended December 31, 2013. The Eagle Guarantors are not included in the supplemental financial information below for the years ended December 31, 2012 and December 31, 2011 and, accordingly, the supplemental financial information for those periods may be of limited relevance.

	Axiall Corporation and Subsidiaries
	Supplemental Condensed Consolidating Balance Sheet
	December 31, 2013


	(In millions)		Parent			Eagle			Subsidiary			Subsidiary			Non-			Eliminations			Consolidated
			Company			Spinco Inc.			Guarantors			Guarantors			Guarantor			(d)			(a) + (b) + (c) + (d)
			(a)						Excluding			Including			Subsidiaries
									Eagle Spinco Inc.			Eagle Spinco Inc.			(c)
												(b)
	Assets
	Cash and cash equivalents		$	-		$	-		$	76.9		$	76.9		$	89.6		$	-		$	166.5
	Receivables, net of allowance for doubtful accounts			162.5			-			482.2			478.7			73.3			(165.7	)		548.8
	Inventories			-			-			310.5			310.5			93.1			-			403.6
	Prepaid expenses and other			1.3			-			26.1			26.1			4.2			-			31.6
	Deferred income taxes			-			-			20.5			20.5			0.2			(2.7	)		18


	Total current assets			163.8			-			916.2			912.7			260.4			(168.4	)		1,168.50
	Property, plant and equipment, net			9.8			-			1,325.60			1,325.60			323.3			-			1,658.70
	Long-term receivables—affiliates			1,328.60			-			-			-			-			(1,328.6	)		-
	Goodwill			-			-			1,496.60			1,496.60			266.6			-			1,763.20
	Customer relationships, net			-			-			935.2			935.2			166.6			-			1,101.80
	Other intangible assets, net			-			-			72.9			72.9			-			-			72.9
	Other assets, net			12.2			13.2			71.7			84.9			15			-			112.1
	Investment in subsidiaries			1,747.70			2,950.80			312.9			312.9			-			(2,060.6	)		-


	Total assets		$	3,262.10		$	2,964.00		$	5,131.10		$	5,140.80		$	1,031.90		$	(3,557.6	)	$	5,877.20




	Liabilities and Equity:
	Current portion of long-term debt		$	-		$	2.8		$	-		$	2.8		$	-		$	-		$	2.8
	Accounts payable			16.8			119.6			319.6			435.7			26.9			(165.7	)		313.7
	Interest payable			3.1			12.3			-			12.3			-			-			15.4
	Income taxes payable			-			-			12.2			12.2			4.9			-			17.1
	Accrued compensation			0.5			-			49.6			49.6			11.4			-			61.5
	Other accrued current liabilities			12.9			-			86.5			86.5			35.9			(2.7	)		132.6


	Total current liabilities			33.3			134.7			467.9			599.1			79.1			(168.4	)		543.1
	Long-term debt, excluding current portion of long-term debt			450			880			-			880			-			-			1,330.00
	Long-term payables—affiliates			-			900			-			900			428.6			(1,328.6	)		-
	Lease financing obligation			-			-			-			-			104.7			-			104.7
	Deferred income taxes			31			-			790.9			790.9			43.6						865.5
	Pension and other post retirement benefits			13.7			-			107			107			9.1			-			129.8
	Other non-current liabilities			125.2			-			116.4			116.4			20.9			(86.7	)		175.8


	Total liabilities			653.2			1,914.70			1,482.20			3,393.40			686			(1,583.7	)		3,148.90
Equity
Total Axiall stockholders' equity			2,608.90			1,049.30			3,648.90			1,747.40			226.5			(1,973.9	)		2,608.90
Noncontrolling interest			-			-			-			-			119.4			-			119.4


Total equity			2,608.90			1,049.30			3,648.90			1,747.40			345.9			(1,973.9	)		2,728.30


Total liabilities and equity		$	3,262.10		$	2,964.00		$	5,131.10		$	5,140.80		$	1,031.90		$	(3,557.6	)	$	5,877.20






Axiall Corporation and Subsidiaries
Supplemental Condensed Consolidating Balance Sheet
December 31, 2012


(In millions)		Parent			Eagle			Subsidiary			Subsidiary			Non-			Eliminations			Consolidated
		Company			Spinco Inc.			Guarantors			Guarantors			Guarantor			(d)			(a) + (b) +(c) + (d)
		(a)						Excluding			Including			Subsidiaries
								Eagle			Eagle			(c)
								Spinco Inc.			Spinco Inc.
											(b)
Assets:
Cash and cash equivalents		$	-		$	-		$	131.4		$	131.4		$	68.9		$	-		$	200.3
Receivables, net of allowance			2.2			-			988.7			988.7			55.7			(731.7	)		314.9
Inventories			-			-			201.6			201.6			86.8			-			288.4
Prepaid expenses and other			-			-			11.9			11.9			2.8			-			14.7
Deferred income taxes			7.9			-			13			13			0.2			-			21.1


Total current assets			10.1			-			1,346.60			1,346.60			214.4			(731.7	)		839.4
Property, plant and equipment, net			1.5			-			422			422			214.2			-			637.7
Long-term receivables—affiliates			458			-			9.4			9.4			-			(467.4	)		-
Goodwill			-			-			105			105			112.2			-			217.2
Customer relationships, net			-			-			26.5			26.5			-			-			26.5
Other intangible assets, net			-			-			14.4			14.4			2.5			-			16.9
Other assets, net			14			-			38.8			38.8			10.8			-			63.6
Investment in subsidiaries			1,446.50			-			-			-			-			(1,446.5	)		-


Total assets		$	1,930.10		$	-		$	1,962.70		$	1,962.70		$	554.1		$	(2,645.6	)	$	1,801.30




Liabilities and Equity
Accounts payable		$	745.1		$	-		$	176.3		$	176.3		$	21.5		$	(731.7	)	$	211.2
Interest payable			18.9			-			-			-			-			-			18.9
Income taxes payable			-			-			13.9			13.9			1.2			-			15.1
Accrued compensation			-			-			29.4			29.4			15.3			-			44.7
Other accrued liabilities			1			-			38.5			38.5			21.7			-			61.2


Total current liabilities			765			-			258.1			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			161			-			-			177.9
Pension and other post retirement benefits			-			-			52.3			52.3			-			-			52.3
Other non-current liabilities			96.6			-			44.7			44.7			19.6			(104.8	)		56.1


Total liabilities			1,326.60			-			516.1			516.1			659			(1,303.9	)		1,197.80
Equity
Total Axiall stockholders' equity			603.5			-			1,446.60			1,446.60			(104.9	)		(1,341.7	)		603.5
Noncontrolling interest			-			-			-			-			-			-			-


Total equity			603.5			-			1,446.60			1,446.60			(104.9	)		(1,341.7	)		603.5


Total liabilities and equity		$	1,930.10		$	-		$	1,962.70		$	1,962.70		$	554.1		$	(2,645.6	)	$	1,801.30





Axiall Corporation and Subsidiaries
Supplemental Condensed Consolidating Statement of Income and Comprehensive Income
Year Ended December 31, 2013


(In millions)		Parent			Eagle			Subsidiary			Subsidiary			Non-			Eliminations			Consolidated
		Company			Spinco Inc.			Guarantors			Guarantors			Guarantor			(d)			(a) + (b) + (c) + (d)
		(a)						Excluding			Including			Subsidiaries
								Eagle Spinco Inc.			Eagle Spinco Inc.			(c)
											(b)
Net sales		$	-		$	-		$	4,125.10		$	4,125.10		$	734.4		$	(193.5	)	$	4,666.00
Operating costs and expenses:
Cost of sales			-			-			3,520.80			3,520.80			597.2			(193.5	)		3,924.50
Selling, general and administrative expenses			41.3			-			181.4			181.4			76.4			-			299.1
Transaction related costs and other, net			34.4			-			(2.3	)		(2.3	)		3.5			-			35.6
Long-lived asset impairment charges, net			7.5			-			25.5			25.5			3			-			36
Gain on sale of assets			-			-			-			-			-			-			-


Total operating costs and expenses			83.2			-			3,725.40			3,725.40			680.1			(193.5	)		4,295.20


Operating income (loss)			(83.2	)		-			399.7			399.7			54.3			-			370.8
Other income (expense):
Interest income (expense), net			(45.7	)		(45.8	)		37.7			(8.1	)		(22.8	)		-			(76.6	)
Foreign exchange gain			-			-			-			-			-			-			-
Loss on redemption and other debt costs			(66.1	)		(12.4	)		-			(12.4	)		-			-			(78.5	)
Gain on acquisition of controlling interest			-			-			25.9			25.9			-			-			25.9
Equity in income of subsidiaries			293.1			114.3			22.6			22.6			-			(315.7	)		-


Income before income taxes			98.1			56.1			485.9			427.7			31.5			(315.7	)		241.6
Provision for (benefit from) income taxes			(67.2	)		(19.7	)		157.1			137.4			3.4			-			73.6


Consolidated net income			165.3			75.8			328.8			290.3			28.1			(315.7	)		168
Less net income attributable to noncontrolling interest			-			-			-			-			2.7			-			2.7


Net income attributable to Axiall		$	165.3		$	75.8		$	328.8		$	290.3		$	25.4		$	(315.7	)	$	165.3




Comprehensive income (loss) attributable to Axiall		$	253.5		$	165.7		$	479.3		$	429		$	19.8		$	(448.8	)	$	253.5





Axiall Corporation and Subsidiaries
Supplemental Condensed Consolidating Statement of Income and Comprehensive Income
Year Ended December 31, 2012


(In millions)		Parent			Eagle			Subsidiary			Subsidiary			Non-			Eliminations			Consolidated
		Company			Spinco Inc.			Guarantors			Guarantors			Guarantor			(d)			(a) + (b) + (c) + (d)
		(a)						Excluding			Including			Subsidiaries
								Eagle Spinco Inc.			Eagle Spinco Inc.			(c)
											(b)
Net sales		$	-		$	-		$	2,880.80		$	2,880.80		$	611.1		$	(166.1	)	$	3,325.80
Operating costs and expenses:									-
Cost of sales			-			-			2,518.00			2,518.00			513.5			(166.1	)		2,865.40
Selling, general and administrative expenses			38.1			-			94.5			94.5			70.9			-			203.5
Transaction related costs and other, net			35.8			-			2.6			2.6			0.5			-			38.9
Long-lived asset impairment charges			-			-			(0.8	)		(0.8	)		-			-			(0.8	)
Gain on sale of assets			-			-			(19.3	)		(19.3	)		-			-			(19.3	)


Total operating costs and expenses			73.9			-			2,595.00			2,595.00			584.9			(166.1	)		3,087.70


Operating income (loss)			(73.9	)		-			285.8			285.8			26.2			-			238.1
Other income (expense):
Interest income (expense), net			(89.9	)		-			56.3			56.3			(23.5	)		-			(57.1	)
Loss on redemption and other debt costs			(2.7	)		-			-			-			-			-			(2.7	)
Foreign exchange gain (loss)			0.2			-			(0.1	)		(0.1	)		(0.7	)		-			(0.6	)
Equity in income of subsidiaries			233.3			-			0.7			0.7			-			(234.0	)		-


Income before income taxes			67			-			342.7			342.7			2			(234.0	)		177.7
Provision for (benefit from) income taxes			(53.5	)		-			115.2			115.2			(4.5	)		-			57.2


Consolidated net income			120.5			-			227.5			227.5			6.5			(234.0	)		120.5
Less net income attributable to noncontrolling interest			-			-			-			-			-			-			-


Net income attributable to Axiall		$	120.5		$	-		$	227.5		$	227.5		$	6.5		$	(234.0	)	$	120.5




Comprehensive income attributable to Axiall		$	116.8		$	-		$	219.9		$	219.9		$	4.1		$	(224.0	)	$	116.8





Axiall Corporation and Subsidiaries
Supplemental Condensed Consolidating Statement of Income and Comprehensive Income
Year Ended December 31, 2011


(In millions)		Parent			Eagle			Subsidiary			Subsidiary			Non-			Eliminations			Consolidated
		Company			Spinco Inc.			Guarantors			Guarantors			Guarantor			(d)			(a) + (b) + (c) + (d)
		(a)						Excluding			Including			Subsidiaries
								Eagle Spinco Inc.			Eagle Spinco Inc.			(c)
											(b)
Net sales		$	-		$	-		$	2,747.10		$	2,747.10		$	649.7		$	(173.9	)	$	3,222.90
Operating costs and expenses:
Cost of sales			-			-			2,540.60			2,540.60			552.9			(173.9	)		2,919.60
Selling, general and administrative expenses			32			-			73.6			73.6			62.6			-			168.2
Transaction related costs, restructuring and other, net			-			-			0.7			0.7			2.6			-			3.3
Long-lived asset impairment charges			-			-			3.4			3.4			4.9			-			8.3
Gain on sale of assets			-			-			(1.1	)		(1.1	)		-			-			(1.1	)
Total operating costs and expenses			32			-			2,617.20			2,617.20			623			(173.9	)		3,098.30


Operating income (loss)			(32.0	)		-			129.9			129.9			26.7			-			124.6


Other income (expense)
Interest income (expense), net			(77.1	)		-			35.9			35.9			(24.1	)		-			(65.3	)
Loss on redemption and other debt costs			(4.9	)		-			-			-			-			-			(4.9	)
Foreign exchange gain (loss)			-			-			-			-			(0.9	)		-			(0.9	)
Equity in income of subsidiaries			180.8			-			(0.4	)		(0.4	)		-			(180.4	)		-


Income before income taxes			66.8			-			165.4			165.4			1.7			(180.4	)		53.5
Provision for (benefit from) income taxes			9						6.2			6.2			(19.4	)		-			(4.2	)


Consolidated net income		$	57.8		$	-		$	159.2		$	159.2		$	21.1		$	(180.4	)	$	57.7




Net income attributable to Axiall		$	57.8		$	-		$	159.2		$	159.2		$	21.1		$	(180.4	)	$	57.7




Comprehensive income (loss) attributable to Axiall		$	39.7		$	-		$	145.1		$	145.1		$	23.6		$	(168.7	)	$	39.7





Axiall Corporation and Subsidiaries
Supplemental Condensed Consolidating Statement of Cash Flows
Year Ended December 31, 2013


(In millions)		Parent			Eagle			Subsidiary			Subsidiary			Non-			Eliminations			Consolidated
		Company			Spinco Inc.			Guarantors			Guarantors			Guarantor			(d)			(a) + (b) + (c) + (d)
		(a)						Excluding			Including			Subsidiaries
								Eagle Spinco Inc.			Eagle Spinco Inc.			(c)
											(b)
Net cash provided by operating activities		$	60.1		$	112		$	94		$	206		$	59.6		$	-		$	325.7


Cash flows from investing activities:
Capital expenditures			(8.7	)		-			(163.6	)		(163.6	)		(23.8	)		-			(196.1	)
Proceeds from sale of assets			-			-			11.1			11.1			0.3			-			11.4
Distribution from affiliate			15.9			15.9			19.9			19.9			-			(35.8	)		-
Acquisitions, net of cash acquired			21.6			-			-			-			23.5			-			45.1


Net cash provided by (used in) investing activities			28.8			15.9			(132.6	)		(132.6	)		-			(35.8	)		(139.6	)
Cash flows from financing activities:
Issuance of long-term debt			450			-			-			-			-			-			450
Long-term debt payments			(450.0	)		(81.8	)		-			(81.8	)		-			-			(531.8	)
Make-whole and other fees paid related to financing activities			(65.9	)		(30.2	)		-			(30.2	)		(2.0	)		-			(98.1	)
Dividends paid			(22.2	)		-			-			-			-			-			(22.2	)
Distribution to affiliate			-			(15.9	)		(15.9	)		(15.9	)		(19.9	)		35.8			-
Distribution to noncontrolling interest			-			-			-			-			(13.3	)		-			(13.3	)
Excess tax benefits from share-based payment arrangements			0.9			-			-			-			-			-			0.9
Stock compensation plan activity			(1.7	)		-			-			-			-			-			(1.7	)


Net cash used in financing activities			(88.9	)		(127.9	)		(15.9	)		(127.9	)		(35.2	)		35.8			(216.2	)


Effect of exchange rate changes on cash and cash equivalents			-			-			-			-			(3.7	)		-			(3.7	)


Net change in cash and cash equivalents			-			-			(54.5	)		(54.5	)		20.7			-			(33.8	)
Cash and cash equivalents at beginning of the year			-			-			131.4			131.4			68.9			-			200.3


Cash and cash equivalents at end of the year		$	-		$	-		$	76.9		$	76.9		$	89.6		$	-		$	166.5





Axiall Corporation and Subsidiaries
Supplemental Condensed Consolidating Statement of Cash Flows
Year Ended December 31, 2012


(In millions)		Parent			Eagle			Subsidiary			Subsidiary			Non-			Eliminations			Consolidated
		Company			Spinco Inc.			Guarantors			Guarantors			Guarantor			(d)			(a) + (b) + (c) + (d)
		(a)						Excluding			Including			Subsidiaries
								Eagle Spinco Inc.			Eagle Spinco Inc.			(c)
											(b)
Net cash provided by operating activities		$	62.3		$	-		$	126.9		$	126.9		$	42		$	-		$	231.2


Investing activities:
Capital expenditures			(0.4	)		-			(62.6	)		(62.6	)		(17.3	)		-			(80.3	)
Proceeds from sale of assets			-			-			23.5			23.5			0.1			-			23.6
Distribution from affiliate			1.9			-			0.2			0.2			-			(2.1	)		-


Net cash provided by (used in) investing activities			1.5			-			(38.9	)		(38.9	)		(17.2	)		(2.1	)		(56.7	)
Financing activities:
Long-term debt payments			(51.5	)		-			-			-			-			-			(51.5	)
Fees paid related to financing activities			(1.5	)		-			-			-			-			-			(1.5	)
Return of capital			-			-			-			-			(2.1	)		2.1			-
Tax benefits from employee share-based exercises			2.7			-			-			-			-			-			2.7
Dividends			(8.3	)		-			-			-			-			-			(8.3	)
Stock compensation plan activity			(5.2	)		-			-			-			-			-			(5.2	)


Net cash (used in) provided by financing activities			(63.8	)		-			-			-			(2.1	)		2.1			(63.8	)


Effect of exchange rate changes on cash and cash equivalents			-			-			-			-			1			-			1


Net change in cash and cash equivalents			-			-			88			88			23.7			-			111.7
Cash and cash equivalents at beginning of year			-			-			43.4			43.4			45.2			-			88.6


Cash and cash equivalents at end of year		$	-		$	-		$	131.4		$	131.4		$	68.9		$	-		$	200.3





Axiall Corporation and Subsidiaries
Supplemental Condensed Consolidating Statement of Cash Flows
Year Ended December 31, 2011


(In millions)		Parent			Eagle			Subsidiary			Subsidiary			Non-			Eliminations			Consolidated
		Company			Spinco Inc.			Guarantors			Guarantors			Guarantor			(d)			(a) + (b) + (c) + (d)
		(a)						Excluding			Including			Subsidiaries
								Eagle Spinco Inc.			Eagle Spinco Inc.			(c)
											(b)
Net cash provided by operating activities		$	158.3		$	-		$	1.7		$	1.7		$	27.4		$	-		$	187.4


Investing activities:
Capital expenditures			(1.2	)		-			(53.9	)		(53.9	)		(11.3	)		-			(66.4	)
Proceeds from sale of assets			-			-			1.3			1.3			-			-			1.3
Acquisitions, net of cash acquired			-			-			(71.4	)		(71.4	)		-			-			(71.4	)


Net cash used in investing activities			(1.2	)		-			(124.0	)		(124.0	)		(11.3	)		-			(136.5	)
Financing activities:
Long-term debt payments			(85.1	)		-			-			-			-			-			(85.1	)
Fees paid related to financing activities			(1.4	)		-			-			-			(0.6	)		-			(2.0	)
Intercompany financing to fund acquisition			(72.1	)		-			72.1			72.1			-			-			-
Excess tax benefits from employee share-based payment arrangements			1.5			-			-			-			-			-			1.5


Net cash provided by (used in) financing activities			(157.1	)		-			72.1			72.1			(0.6	)		-			(85.6	)


Effect of exchange rate changes on cash and cash equivalents			-			-			-			-			0.5			-			0.5


Net change in cash and cash equivalents			-			-			(50.2	)		(50.2	)		16			-			(34.2	)
Cash and cash equivalents at beginning of year			-			-						93.7			29.1			-			122.8


Cash and cash equivalents at end of year		$	-		$	-		$	(50.2	)	$	43.5		$	45.1		$	-		$	88.6

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND NATURE OF BUSINESS (Policies)

12 Months Ended

Dec. 31, 2013

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND NATURE OF BUSINESS

Principles of Consolidation

Principles of Consolidation. The consolidated financial statements include the accounts of Axiall Corporation ("Axiall," the "Company," "we," "us" or "our") and its wholly-owned subsidiaries. All significant intercompany balances and transactions have been eliminated in consolidation.

Nature of Operations

Nature of Operations. We are a leading North American manufacturer and international marketer of chemicals and building products. Our chlorovinyls segment produces a highly integrated chain of chlor-alkali and derivative products (chlorine, caustic soda, VCM, vinyl resins, ethylene dichloride, chlorinated solvents, calcium hypochlorite, muriatic acid and phosgene derivatives) and compound products (vinyl compounds and compound additives and plasticizers). Our building products segment manufactures window and door profiles, trim, mouldings, deck products, siding and exterior accessories and pipe and pipe fittings. Our vinyl-based home improvement and building products are marketed under the Royal Building Products®, Celect Cellular Exteriors®, Zuri Premium Decking®, Royal Kor Flo®, Overture® patio doors, Genesis Cellular Window System®, Royal S4S Trimboard® and Exterior Portfolio® brand names. Our aromatics segment manufactures cumene products and phenol and acetone products (co-products made from cumene).

Use of Estimates

Use of Estimates. Management is required to make estimates and assumptions that affect amounts reported in the financial statements and accompanying notes prepared in conformity with generally accepted accounting principles in the United States of America. Actual results could differ from those estimates.

Cash and Cash Equivalents

Cash and Cash Equivalents. Marketable securities that are highly liquid with an original maturity of 90 days or less are considered to be the equivalent of cash for the purpose of financial statement presentation.

Accounts Receivable and Allowance for Doubtful Accounts

Accounts Receivable and Allowance for Doubtful Accounts. We grant credit to customers under credit terms that are customary in the industry and based on the creditworthiness of the customer and generally do not require collateral. We also provide allowances for cash discounts and doubtful accounts based on contract terms, historical collection experience, periodic evaluations of the aging of accounts receivable and specific collectability analysis. Individual accounts are written-off once we have determined we have exhausted our collection efforts and the account is not collectable. Activity in our allowance for doubtful accounts during the years ended December 31, 2013, 2012 and 2011 are as follows:

Year Ended December 31,

Balance at

Charged to

Deductions ⁽²⁾

Balance at

(In millions)

beginning of

costs and

other

end of

period

expenses, net

accounts ⁽¹⁾

period

of recoveries

2011

Allowance for doubtful accounts

(2.1

)

(3.7

)

4.2

2012

Allowance for doubtful accounts

4.2

1.6

(1.3

)

4.5

2013

Allowance for doubtful accounts

4.5

3.4

(0.1

)

(2.3

)

5.5

-1

Represents foreign currency translation due to changes in exchange rates during the period.

-2

Accounts receivable balances written off during the period, net of recoveries.

Inventories

Inventories. Inventories are valued at the lower of cost or market. Cost is determined using the first-in, first-out method for the majority of inventory and the weighted average cost method for the remainder. Costs include raw materials, direct labor and manufacturing overhead. Market is based on current replacement cost for raw materials and supplies and on net realizable value for finished goods. At December 31, 2013 and 2012, we had approximately $20.2 million and $19.4 million, respectively, of inventory on consignment.

Property, Plant and Equipment

Property, Plant and Equipment. Property, plant and equipment are stated at cost. Maintenance and repairs are charged to expense as incurred, and major renewals and improvements are capitalized. Interest expense attributable to funds used in financing the construction of major plant and equipment is capitalized. Interest cost capitalized during 2013, 2012 and 2011 was $0.7 million, $0.3 million and $0.4 million, respectively. Depreciation is computed using the straight-line method over the estimated useful lives of the assets. Depreciation expense totaled approximately $148.3 million, $82.0 million and $91.4 million for the years ended December 31, 2013, 2012 and 2011, respectively.

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 year ended December 31, 2013, the effect of the change decreased depreciation expense by $21.1 million, increased net income attributable to Axiall by approximately $13.1 million and increased diluted earnings per share by $0.19.

As of December 31, 2013, the estimated useful lives of our assets 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

Long-Lived Assets

Long-Lived Assets. Our long-lived assets consist of property, plant and equipment as well as, intangible assets with definite lives. Our long-lived assets with definite-lives include customer relationships, supply contracts, trade names and technology that are identified during acquisitions. Long-lived assets are amortized on a straight-line basis over their estimated useful lives. Our long-lived assets are reviewed for indicators of impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. The evaluation is performed at the lowest level of identifiable cash flows. If our undiscounted cash flows do not exceed the carrying value and the carrying amount of the asset exceeds its estimated fair value, an impairment charge is recognized for the amount by which the carrying amount of the asset exceeds its estimated fair value. Refer to Note 6 for the resulting impact of our testing on our window and door profiles reporting unit. Assets to be disposed are recorded at the lower of the carrying amount or fair value, less costs to sell, and are no longer depreciated.

Indefinite-lived Intangible Assets. Our indefinite-lived intangible assets consist only of trade names. The fair values of our trade names are estimated based on the relief from royalty method under the income approach, using a discounted cash flow analysis.

Goodwill

Goodwill. Goodwill is the excess of cost of an acquired entity over the amounts specifically assigned to assets acquired and liabilities assumed in purchase accounting for business combinations.

Valuation of Goodwill and Other Intangible Assets

Valuation of Goodwill and Other Intangible Assets: 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 the fair value of reporting units. 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. Refer to Note 6 for the resulting impact of our testing on our window and door profiles reporting unit.

Other Assets

Other Assets. Other assets primarily consist of advances for long-term raw materials purchase contracts, our investment in joint ventures, assets held for sale and unamortized debt issuance costs. Advances for long-term raw materials purchase contracts are being amortized as additional raw materials costs over the life of the related contracts in proportion to raw materials delivery or related contract terms. Debt issuance costs are amortized to interest expense using the effective interest rate method over the term of the related debt instruments. Our joint ventures are accounted for under the equity method of accounting.

Warranty Costs

Warranty Costs. We provide warranties for certain building products against defects in material, performance and workmanship. We accrue for warranty claims at the time of sale based on historical warranty claims experience. Our warranty liabilities are included in other accrued liabilities and other non-current liabilities in the Consolidated Balance Sheets. Activity in our warranty liabilities for the years ended December 31, 2013, 2012 and 2011 is as follows:

(In millions)

2013

2012

2011

January 1,

13.6

11.8

6.6

Estimated fair value of warranty liability assumed in acquisition

1.1

5.6

Warranty provisions

4.6

6.2

4.9

Foreign currency translation gain (loss)

(0.4

)

0.1

(0.1

)

Warranty claims paid

(5.2

)

(5.6

)

(5.2

)

December 31,

12.6

13.6

11.8

Self-Insurance Accruals

Self-Insurance Accruals. We are self-insured up to certain limits for costs associated with workers' compensation and employee group medical coverage, as well as for our general liability and property and casualty coverage. Liabilities for insurance claims and reserves include accruals of estimated settlements for known claims, as well as accruals of estimates of incurred, but not reported claims. These accruals are included in other current liabilities in the accompanying consolidated balance sheets. We also use information provided by independent consultants to assist in the determination of estimated accruals. In estimating these costs, we consider historical loss experience and make judgments about the expected levels of costs per claim.

Loss Contingencies

Loss Contingencies. In the normal course of business, we are involved in legal proceedings and other matters that may result in loss contingencies. We accrue a liability for such matters when it is probable that a loss has been incurred and the amount of loss can be reasonably estimated.

Pension Plans and Other Postretirement Benefit Plans

Pension Plans and Other Postretirement Benefit Plans. Accounting for employee pension and other postretirement benefit plans involves estimating the cost of benefits that are to be provided in the future and attempting to match, for each employee, that estimated cost to the period worked. To accomplish this, we make assumptions about discount rates, expected long-term rates of return on plan assets, salary increases, employee turnover and mortality rates, among others. We reevaluate all assumptions annually with our independent actuaries taking into consideration existing and forecasted economic conditions and our investment policy and strategy with regard to managing the plans. We believe our estimates, the most significant of which are presented in Note 12 to the consolidated financial statements, to be reasonable.

Asset Retirement Obligation

Asset Retirement Obligation. We account for asset retirement obligations based on the fair value of a liability for an asset retirement obligation and recognize it in the period in which it is incurred and capitalized as part of the carrying amount of the long-lived asset. When a liability is initially recorded, we capitalize the cost by increasing the carrying value of the related long-lived asset. The liability is accreted to its future value each period, and the capitalized cost is depreciated over the estimated useful life of the related asset. Upon settlement of the liability, a gain or loss is recorded. We had $23.3 million and $2.8 million of asset retirement obligations recorded in other non-current liabilities in the consolidated balance sheets at December 31, 2013 and 2012, respectively. The increase in our asset retirement obligations resulted from the Merged Business.

Stock-Based Compensation

Stock-Based Compensation. Share-based payments to employees, including grants of employee stock options, restricted stock, restricted stock units and non-employee director deferred shares and restricted stock units are recognized in the financial statements based on their fair values at the grant date. The Company recognizes the cost of all share-based awards on a straight-line basis over the vesting or service period of the award. Tax benefits relating to excess share-based compensation deductions are presented in the consolidated statements of cash flows as a financing activity cash inflow.

Foreign Currency Translation and Transactions

Foreign Currency Translation and Transactions. Our subsidiaries that operate outside the United States use their local currency as the functional currency. The functional currency is translated into U.S. dollars for balance sheet accounts using the month-end exchange rates in effect as of the balance sheet date and the average exchange rate for revenues and expenses for each respective period. The translation adjustments are deferred as a separate component of stockholders' equity, within accumulated other comprehensive loss, net of tax where applicable. Gains or losses resulting from transactions denominated in foreign currencies are reported in the same financial statement captions as the underlying transactions in the consolidated statements of income. We recorded related gains of $0.7 million in the year ended December 31, 2013 and $0.4 million in both the years ended December 31, 2012 and 2011 in operating income in the Consolidated Statements of Income. The year-over-year fluctuation in transaction related gain is due to both the volume of foreign currency denominated transactions and the volatility in the underlying exchange rates.

Revenue Recognition

Revenue Recognition. We recognize revenue when the following four basic criteria have been met: (i) persuasive evidence of an arrangement exists; (ii) the price is fixed or determinable; (iii) collectability is reasonably assured; and (iv) product delivery has occurred. We recognize revenue as products are shipped based on free on board ("FOB") terms when title passes to customers, and the customer takes ownership and assumes the risk of loss.

Sales Incentives

Sales Incentives. We offer sales incentives, primarily in the form of volume rebates, slotting fees and advertising allowances to our customers which are classified as a reduction of net sales and are calculated based on the contractual terms of customer contracts. We accrue for these sales incentives based on the contractual terms and our historical experience.

Shipping Costs

Shipping Costs. All amounts billed to a customer in a sale transaction related to shipping are classified as revenue. Shipping costs to customers are included in cost of goods sold.

Selling General and Administrative Costs

Selling General and Administrative Costs. Amounts presented as selling, general and administrative costs in the accompanying consolidated statements of income are comprised of selling, customer service and costs of providing functional support in areas such as finance, law, human resources and planning.

Advertising Costs

Advertising Costs. Advertising costs and promotion expenses generally relate to our vinyl-based building products marketed under the Royal Building Products®, Celect Cellular Exteriors®, Zuri Premium Decking®, Royal Kor Flo®, Overture® patio doors, Genesis Cellular Window System®, Royal S4S Trimboard® and Exterior Portfolio® brand names and are charged to earnings during the period in which they are incurred. Advertising and promotion expenses are included in selling, general and administrative expenses and were $14.2 million, $12.1 million and $10.8 million, in 2013, 2012 and 2011, respectively.

Environmental Expenditures

Environmental Expenditures. Environmental expenditures related to current operations or future revenues are expensed or capitalized, consistent with our capitalization policy. Expenditures that relate to an existing condition caused by past operations and do not contribute to future revenues are expensed in the period incurred. Liabilities are recognized when material environmental assessments or cleanups are probable and the costs can be reasonably estimated. In addition, we disclose a range of reasonably possible environmental contingencies that are not currently considered to be probable of occurrence.

Income Taxes

Income Taxes. Income taxes are accounted for under the liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. We evaluate the realizability of deferred tax assets by assessing whether it is more likely than not that some or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets depends on the generation of future taxable income during the periods in which those temporary differences are deductible. Management considers the scheduled reversal of deferred tax liabilities (including the impact of available carryback and carryforward periods), projected taxable income and tax-planning strategies available to us in making this assessment. If it is not more likely than not that we will realize a deferred tax asset, we record a valuation allowance against such asset. We use a similar evaluation for determining when to release previously recorded valuation allowances. We recognize tax benefits for uncertain tax positions when it is more likely than not, based upon the technical merits, that the position will be sustained upon examination.

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND NATURE OF BUSINESS (Tables)	12 Months Ended
	Dec. 31, 2013
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND NATURE OF BUSINESS	'
Schedule of activity in allowance for doubtful accounts during the years	'




	Year Ended December 31,	Balance at			Charged to			Charged to			Deductions ⁽²⁾			Balance at
	(In millions)	beginning of			costs and			other						end of
		period			expenses, net			accounts ⁽¹⁾						period
					of recoveries
	2011
	Allowance for doubtful accounts	$	10		$	(2.1	)	$	-		$	(3.7	)	$	4.2
	2012
	Allowance for doubtful accounts		4.2			1.6			-			(1.3	)		4.5
	2013
	Allowance for doubtful accounts		4.5			3.4			(0.1	)		(2.3	)		5.5


	-1
	Represents foreign currency translation due to changes in exchange rates during the period.

	-2
	Accounts receivable balances written off during the period, net of recoveries.

Schedule of estimated useful lives of assets	'




	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
Schedule of activity in warranty liabilities	'




	(In millions)	2013			2012			2011
	January 1,	$	13.6		$	11.8		$	6.6
	Estimated fair value of warranty liability assumed in acquisition		-			1.1			5.6
	Warranty provisions		4.6			6.2			4.9
	Foreign currency translation gain (loss)		(0.4	)		0.1			(0.1	)
	Warranty claims paid		(5.2	)		(5.6	)		(5.2	)


	December 31,	$	12.6		$	13.6		$	11.8

MERGER_WITH_THE_PPG_CHEMICALS_1

MERGER WITH THE PPG CHEMICALS BUSINESS (Tables)	12 Months Ended
MERGER WITH THE PPG CHEMICALS BUSINESS (Tables)	Dec. 31, 2013
MERGER WITH THE PPG CHEMICALS BUSINESS	'
Schedule of allocation of the purchase price to assets acquired and liabilities assumed	'




	(In millions)	Amounts			Measurement Period			Final Allocation as of
		Recognized as of the			Adjustments ⁽¹⁾			December 31, 2013
		Aquisition Date
	Cash and cash equivalents	$	26.7		$	-		$	26.7
	Receivables		236.7			(2.4	)		234.3
	Inventories		72			5.1			77.1
	Prepaid expenses and other		11.9			(4.3	)		7.6
	Property, plant and equipment		957.3			(30.4	) ⁽²⁾		926.9
	Goodwill		1,454.30			118.4			1,572.70
	Intangible assets		1,224.20			(18.4	) ⁽³⁾		1,205.80
	Other assets		42.5			(0.3	)		42.2
	Accounts payable		(97.8	)		1.2			(96.6	)
	Income taxes payable		(4.7	)		-			(4.7	)
	Accrued compensation		(20.6	)		-			(20.6	)
	Other accrued taxes		(12.1	)		11.9			(0.2	)
	Other accrued liabilities		(58.0	)		(4.5	)		(62.5	)
	Deferred income taxes		(614.9	)		(66.5	) ⁽⁴⁾		(681.4	)
	Pensions and other postretirement benefits		(279.0	)		26.7	⁽⁵⁾		(252.3	)
	Other non-current liabilities		(67.9	)		(10.6	)		(78.5	)
	Debt assumed		(967.0	)		-			(967.0	)
	Noncontrolling interest		(130.3	)		0.3			(130.0	)


	Total net assets acquired	$	1,773.30		$	26.2	⁽⁶⁾	$	1,799.50






	-1
	The measurement period adjustments did not have a significant impact on our consolidated net income for the quarters within the year ended December 31, 2013. Therefore, we did not retrospectively adjust those prior periods.

	-2
	Primarily consists of the adjustments to the fair value of location-specific property, plant and equipment.

	-3
	Primarily consists of the fair value of supply contracts, offset by adjustments to customer relationship intangible assets.

	-4
	Deferred income taxes resulting from the revaluation of acquired assets and liabilities.

	-5
	Primarily relates to the fair value of pension related assets that are being transferred with the merger and the resulting impact on the funded status of the pension liability.

	-6
	Primarily relates to additional consideration based on the final funding status of certain pension plans, partly offset by a favorable net working capital settlement.

Schedule of pro forma information	'




		Year Ended December 31,
	(In millions, except per share data)	2013			2012
	Net sales	$	4,773.70		$	4,977.40
	Net income attributable to Axiall	$	162.7	^(a)	$	271.8	^(b)
	Earnings per share from net income attributable to Axiall:
	Basic	$	2.33		$	3.88
	Diluted	$	2.31		$	3.87


	(a)
	In addition to the normal pro forma adjustments associated with the Transactions, this amount excludes: (i) the $25.9 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.

	(b)
	In addition to the normal pro forma adjustments associated with the Transactions, this amount includes: (i) the $25.9 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.

INVENTORIES_Tables

INVENTORIES (Tables)	12 Months Ended
INVENTORIES (Tables)	Dec. 31, 2013
INVENTORIES	'
Schedule of major classes of inventories	'




		December 31,
	(In millions)	2013		2012
	Raw materials	$	159.5	$	115.3
	Work-in-progress		5.2		7.1
	Finished goods		238.9		166


	Inventories	$	403.6	$	288.4

PROPERTY_PLANT_AND_EQUIPMENT_N1

PROPERTY, PLANT AND EQUIPMENT, NET (Tables)	12 Months Ended
PROPERTY, PLANT AND EQUIPMENT, NET (Tables)	Dec. 31, 2013
PROPERTY, PLANT AND EQUIPMENT, NET	'
Schedule of property, plant and equipment	'




		December 31,
	(In millions)	2013		2012
	Machinery and equipment	$	2,311.90	$	1,492.60
	Buildings		219.9		203.7
	Depletable land and land improvements		292.2		90.4
	Construction-in-progress		134.7		33.6


	Property, plant and equipment, at cost		2,958.70		1,820.30
	Less: accumulated depreciation		1,300.00		1,182.60


	Property, plant and equipment, net	$	1,658.70	$	637.7

GOODWILL_AND_OTHER_INTANGIBLE_1

GOODWILL AND OTHER INTANGIBLE ASSETS AND RESTRUCTURING (Tables)	12 Months Ended
	Dec. 31, 2013
GOODWILL AND OTHER INTANGIBLE ASSETS AND RESTRUCTURING	'
Detail of the changes made to goodwill	'




	(In millions)	Chlorovinyls			Building			Total
	(In millions)	Chlorovinyls			Products			Total
	Gross goodwill at January 1, 2012	$	242.9		$	158.4		$	401.3
	Addition from mergers and acquisitions		-			1.1			1.1
	Foreign currency translation adjustment		2.5			-			2.5


	Gross goodwill at December 31, 2012		245.4			159.5			404.9
	Accumulated impairment losses		(55.5	)		(132.2	)		(187.7	)


	Net goodwill at December 31, 2012	$	189.9		$	27.3		$	217.2




	Gross goodwill at December 31, 2012	$	245.4		$	159.5		$	404.9
	Addition from mergers and acquisitions		1,572.70			0.8			1,573.50
	Foreign currency translation adjustment		(9.3	)		-			(9.3	)


	Gross goodwill at December 31, 2013		1,808.80			160.3			1,969.10
	Accumulated impairment losses		(55.5	)		(150.4	)		(205.9	)


	Net goodwill at December 31, 2013	$	1,753.30		$	9.9		$	1,763.20




Detail of the definite-lived intangible assets by reportable segment	'




		Chlorovinyls			Building Products						Total
	(In millions)	December 31,			December 31,			December 31,			December 31,			December 31,
	(In millions)	2013			2013			2012			2013			2012
	Gross carrying amounts
	Customer relationships	$	1,142.30		$	32.2		$	35.2		$	1,174.50		$	35.2
	Supply contracts		42.6			-			-			42.6			-
	Trade names		6			-			-			6			-
	Technology		14.9			17.4			17.4			32.3			17.4


	Total		1,205.80			49.6			52.6			1,255.40			52.6
	Accumulated amortization:
	Customer relationships		(58.2	)		(10.5	)		(8.7	)		(68.7	)		(8.7	)
	Supply contracts		(2.0	)		-			-			(2.0	)		-
	Trade names		(0.3	)		-			-			(0.3	)		-
	Technology		(0.6	)		(11.1	)		(9.6	)		(11.7	)		(9.6	)


	Total		(61.1	)		(21.6	)		(18.3	)		(82.7	)		(18.3	)
	Foreign currency translation adjustment:
	Customer relationships		(4.0	)		-			-			(4.0	)		-


	Total		(4.0	)		-			-			(4.0	)		-
	Net carrying amounts
	Customer relationships		1,080.10			21.7			26.5			1,101.80			26.5
	Supply contracts		40.6			-			-			40.6			-
	Trade names		5.7			-			-			5.7			-
	Technology		14.3			6.3			7.8			20.6			7.8


	Total	$	1,140.70		$	28		$	34.3		$	1,168.70		$	34.3

OTHER_ASSETS_NET_Tables

OTHER ASSETS, NET (Tables)	12 Months Ended
OTHER ASSETS, NET (Tables)	Dec. 31, 2013
OTHER ASSETS, NET	'
Schedule of other assets, net of accumulated amortization	'




		December 31,
	(In millions)	2013		2012
	Pension assets	$	26.9	$	-
	Deferred financing costs, net		28.8		16.3
	Advances to and investments in joint ventures, net		14.2		6.1
	Advances for long-term purchase contracts, net		9.1		19.4
	Long-term assets held for sale		3.9		13.8
	Deferred income taxes		21.8		4.1
	Other		7.4		3.9


	Total other assets, net	$	112.1	$	63.6

LONGTERM_DEBT_AND_LEASE_FINANC1

LONG-TERM DEBT AND LEASE FINANCING OBLIGATION (Tables)	12 Months Ended
LONG-TERM DEBT AND LEASE FINANCING OBLIGATION (Tables)	Dec. 31, 2013
LONG-TERM DEBT AND LEASE FINANCING OBLIGATION	'
Schedule of long-term debt	'




			December 31,
	(In millions)	Maturity Date	2013			2012
	4.625 Notes	February 15, 2021	$	688		$	-
	4.875 Notes	May 15, 2023		450			-
	Term Loan (net of $2.4 million debt issuance costs)	January 28, 2017		194.8			-
	ABL revolver	January 28, 2018		-			-
	9 percent notes	Redeemed		-			448.1


	Total debt		$	1,332.80		$	448.1
	Less current portion of long-term debt			(2.8	)		-


	Long-term debt, net		$	1,330.00		$	448.1

FAIR_VALUE_OF_FINANCIAL_INSTRU1

FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)	Dec. 31, 2013
FAIR VALUE OF FINANCIAL INSTRUMENTS	'
Summary of the carrying values and estimated fair values of long-term debt	'




		December 31, 2013				December 31, 2012
	(In millions)	Carrying		Fair		Carrying		Fair
	(In millions)	Amount		Value		Amount		Value
	Level 1
	Long-term debt:
	4.625 Notes	$	688	$	676.4	$	-	$	-
	4.875 Notes		450		426.9		-		-
	9.0 percent notes		-		-		448.1		501.8
	Level 2
	Term Loan (net of $2.4 million debt issuance costs)		194.8		199		-		-

STOCKBASED_COMPENSATION_Tables

STOCK-BASED COMPENSATION (Tables)	12 Months Ended
STOCK-BASED COMPENSATION (Tables)	Dec. 31, 2013
STOCK-BASED COMPENSATION	'
Summary of share-based compensation cost by type of program	'




		Year Ended December 31,
	(In millions)	2013			2012			2011
	Restricted stock units expense	$	10.6		$	9.1		$	6.4
	Stock options expense		1			-			0.2


	Before-tax share-based compensation expense		11.6			9.1			6.6
	Income tax benefit		(3.9	)		(2.8	)		(1.7	)


	After-tax share-based compensation expense	$	7.7		$	6.3		$	4.9




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		(7,656	)				554.13


	Outstanding on December 31, 2013		302,934		6.3 years		$	128.08		$	3.7




	Exercisable as of December 31, 2013		114,604		3.9 years		$	283.13		$	1.2
	Vested or expected to vest as of December 31, 2013		298,956		6.3 years		$	130.67		$	3.7
Summary of information about stock options outstanding by range of exercise prices	'




		Outstanding								Exercisable
	Range of Exercise Prices	Shares			Weighted			Weighted		Shares		Weighted Average Exercise Price
					Average			Average
					Exercise			Remaining
					Price			Contractual
								Life
	$8.75 to $21.25		41,444		$	20.83		5.2 years			41,444	$	20.83
	$28.75 to $41.50		193,730			33.85		7.6 years			5,400		38.19
	$90.50 to $476.00		27,158			171.93		4.1 years			27,158		171.93
	$510.75 to $1,334.50		40,602			657.82		2.3 years			40,602		657.82


	$8.75 to $1,334.50		302,934		$	128.08		6.25 years			114,604	$	283.13




Summary of restricted stock unit activity under all plans	'




		Shares			Weighted		Weighted			Aggregate
					Average		Average			Intrinsic Value
					Remaining		Grant			(In millions)
					Contractual		Date
					Terms		Fair Value
					(Years)
	Outstanding on January 1, 2013		716,907				$	27.86
	Granted		450,169					45.2
	Vested and released		(128,340	)				25.69
	Forfeited		(29,433	)				34.12


	Outstanding on December 31, 2013		1,009,303		1.0 Years		$	35.68		$	47.9




	Vested or expected to vest as of December 31, 2013		1,003,454		1.0 Years		$	35.64		$	47.6
Weighted average assumptions used in the Monte Carlo simulation model to estimate the fair value of PRSUs granted	'




		PRSU Grants
		Year Ended December 31,
		2012		2011
	Assumptions:
	Risk-free interest rate	0.44%		0.95%
	Expected life	3.0 years		3.0 years
	Expected volatility	45%		45%
	Expected dividend yield	1.07%		-%

EMPLOYEE_RETIREMENT_PLANS_Tabl

EMPLOYEE RETIREMENT PLANS (Tables)	12 Months Ended
EMPLOYEE RETIREMENT PLANS (Tables)	Dec. 31, 2013
EMPLOYEE RETIREMENT PLANS	'
Reconciliation of the beginning and ending balances of the projected benefit obligation for defined benefit plans	'




		Pension Benefits						OPEB
		As of December 31,
	(In millions)	2013			2012			2013
	Change in Benefit Obligation
	Benefit obligation, beginning of year	$	168.5		$	147.3		$	-
	Acquisitions		576.1			-			182.9
	Service Costs		6.6			-			2
	Interest cost		28			7.2			6.4
	Actuarial loss (gain)		(57.0	)		19.1			(4.2	)
	Foreign currency translation adjustment		(0.8	)		-			(0.1	)
	Plan participants' contributions		-			-			3.4
	Gross benefits paid		(32.5	)		(5.1	)		(9.8	)
	Plan amendments		-			-			(82.7	)
	Curtailments		(15.5	)		-			-


	Benefit obligation, end of year	$	673.4		$	168.5		$	97.9




	Accumulated benefit obligation, end of year	$	670.7		$	168.5			NA




Summary and reconciliation of the beginning and ending balances of the fair value of the plans' assets	'




		Pension Benefits						OPEB
		As of December 31,
	(In millions)	2013			2012			2013
	Change in Plan Assets
	Fair value of plan assets, beginning of year	$	115.8		$	107.7		$	-
	Acquisitions		506.7			-			-
	Actual return on plan assets		68.2			12.8			-
	Foreign currency translation adjustment		(0.7	)		-			-
	Employer contribution		1.9			0.4			6.4
	Plan participants' contributions		-			-			3.4
	Gross benefits paid		(32.5	)		(5.1	)		(9.8	)


	Fair value of plan assets, end of year	$	659.4		$	115.8		$	-




Summary of the Plan's investments measured at fair value and the target and current allocation, by level within the fair value hierarchy	'




	Asset Category	Target			Percentage of			Total			Quoted			Significant			Significant
		Allocation			Plan Assets,						Prices in			Observable			Unobservable
		2014			December 31,						Active			Inputs			Inputs
					2013						Markets for			(Level 2)			(Level 3)
											Identical
											Assets
											(Level 1)
	(In millions, except percentages)
	Short-term investment fund		-	%		1	%	$	5.7		$	-		$	5.7		$	-
	Receivables								86.7			-			-			86.7
	US Equity securities:
	Consumer discretionary sector								6.6			6.6			-			-
	Consumer staples sector								9.2			9.2			-			-
	Energy sector								1.3			1.3			-			-
	Finance sector								3.8			3.8			-			-
	Health care sector								8.4			8.4			-			-
	Index funds								93.6			-			93.6			-
	Industrials sector								2.8			2.8			-			-
	Information technology sector								7.3			7.3			-			-
	Capital appreciation mutual fund								13.1			13.1			-			-
	Small cap growth mutual fund								7.4			7.4			-			-
	Pooled equity fund								47.8			-			47.8			-
	Other								1.4			1.4			-			-


	Total US equity securities:		43	%		46	%		202.7			61.3			141.4			-
	International equity securities:
	Euro Pacific Growth fund								29.1			29.1			-			-
	Emerging market index funds		5	%		4	%		62.8			5.1			57.7			-


	Total International equity securities		20	%		22	%		91.9			34.2			57.7			-
	Fixed income securities:
	Pimco total return, institutional								199.4			199.4			-			-
	Other fixed income securities								65.2			2.8			62.4			-


	Total fixed income securities:		20	%		17	%		264.6			202.2			62.4			-
	Long-biased hedge fund		10	%		9	%		6.7			-			-			6.7
	Real estate partnership		2	%		1	%		1.1			-			-			1.1


	Total							$	659.4		$	297.7		$	267.2		$	94.5









	Asset Category	Target			Percentage of			Total			Quoted			Significant			Significant
		Allocation			Plan Assets,						Prices in			Observable			Unobservable
		2013			December 31,						Active			Inputs			Inputs
					2012						Markets for			(Level 2)			(Level 3)
											Identical
											Assets
											(Level 1)
(In millions, except percentages)
Short-term investment fund					2	%	$	2.2		$	-		$	2.2		$	-
US. Equity Securities:
Consumer discretionary sector								1.7			1.7			-			-
Consumer staples sector								4.1			4.1			-			-
Energy sector								1.2			1.2			-			-
Finance sector								0.6			0.6			-			-
Health care sector								3			3			-			-
Industrials sector								1.1			1.1			-			-
Information technology sector								4.4			4.4			-			-
Capital appreciation mutual fund								6.4			6.4			-			-
Small cap growth mutual fund								5.1			5.1			-			-
Pooled equity fund								19.2			-			19.2			-
Other								0.8			0.8			-			-


Total US equity securities:		43	%		41	%		47.6			28.4			19.2			-
International equity securities:
Euro Pacific Growth fund								25			25			-			-
Consumer staples sector								0.4			0.4			-			-
Emerging markets fund		5	%		5	%		5.3			5.3			-			-


Total International equity securities		20	%		27	%		30.7			30.7			-			-
Fixed income securities:
Pimco total return institutional								22.9			22.9			-			-
Financial services sector								0.2			-			0.2			-


Total fixed income securities:		20	%		20	%		23.1			22.9			0.2			-
Long-biased hedge fund		10	%		9	%		10.6			-			-			10.6
Real estate partnership		2	%		1	%		1.6			-			-			1.6


Total							$	115.8		$	82		$	21.6		$	12.2




Funded status of the pension benefits reconciled to the amounts reported on the balance sheets	'




		Pension Benefits						OPEB
		As of December 31,
	(In millions)	2013			2012			2013
	Funded status, end of year:
	Fair value of plan assets	$	659.4		$	115.8		$	-
	Benefit obligations		673.4			168.5			97.9


	Unfunded status	$	(14.0	)	$	(52.7	)	$	(97.9	)




	Amounts recognized in the balance sheets consist of:
	Noncurrent asset	$	26.9		$	-		$	-
	Current liability		(1.3	)		(0.4	)		(7.7	)
	Noncurrent liability		(39.6	)		(52.3	)		(90.2	)


	Amount recognized, end of year	$	(14.0	)	$	(52.7	)	$	(97.9	)




	Gross amounts recognized in accumulated other comprehensive income (loss) consist of:
	Net actuarial gain (loss)	$	11.4		$	(77.5	)	$	4.2
	Prior service credit (cost)		(0.1	)		(0.1	)		80.4


	Amount recognized, end of year	$	11.3		$	(77.6	)	$	84.6




Schedule of projected benefit obligation and fair value of plan assets for pension plans having projected benefit obligations in excess of the fair value of plan assets	'




		Pensions
		As of December 31,
	(In millions)	2013			2012
	Projected benefit obligation, end of year	$	430.5		$	168.5
	Fair value of plan assets, end of year		389.6			115.8
Schedule of accumulated benefit obligation and fair value of plan assets for pension plans having accumulated benefit obligations in excess of the fair value of plan assets	'




		Pensions
		As of December 31,
	(In millions)	2013			2012
	Accumulated benefit obligaiton, end of year	$	417.6		$	168.5
	Fair value of plan assets, end of year		378.9			115.8
Summarizes the changes in plan assets and benefit obligations which were recognized in other comprehensive income (loss)	'




		Pensions									OPEB
		As of December 31,
	End of year:	2013			2012			2011			2013
	Current year actuarial gain (loss)
	Current year actuarial gain (loss)	$	102.2		$	(15.0	)	$	(22.1	)	$	4.2
	Amortization of actuarial loss (gain)		(13.3	)		1.6			1.5			-
	Current year prior service credit		-			-			-			82.6
	Amortization of prior service credit		-			-			-			(2.3	)


	Total recognized in other comprehensive income (loss)	$	88.9		$	(13.4	)	$	(20.6	)	$	84.5




	Total recognized in net periodic benefit cost and other comprehensive income (loss)	$	106.2		$	(13.5	)	$	(20.0	)	$	78.5




Schedule of estimated amount that will be amortized from accumulated other comprehensive loss into net periodic benefit cost in the next fiscal year	'




	(In millions)	Pensions			OPEB
	Actuarial loss (gain)	$	(0.4	)	$	0.1
	Prior service cost (credit)		-			(9.2	)


	Total	$	(0.4	)	$	(9.1	)




Schedule of net periodic benefit cost (income)	'




		Pensions									OPEB
		Year Ended December 31,
	(In millions)	2013			2012			2011			2013
	Components of net periodic benefit income(expense):
	Service cost	$	(6.6	)	$	-		$	-		$	(2.0	)
	Interest cost		(28.0	)		(7.2	)		(7.4	)		(6.4	)
	Expected return on assets		38.5			8.7			9.5			-
	Amortization of:
	Prior service credit		-			-			-			2.3
	Amortization of actuarial loss		(2.1	)		(1.7	)		(1.5	)		-


	Total amortization		(2.1	)		(1.7	)		(1.5	)		2.3
	Curtailment gain		15.5			-			-			-


	Total net periodic benefit income (expense)	$	17.3		$	(0.2	)	$	0.6		$	(6.1	)




Schedule of weighted average assumptions used to determine the benefit obligation	'




		Pensions						OPEB
		2013		2012		2011		2013
	Discount rate	4.16%		5.00%		5.48%		4.39%
	Expected return on assets	6.91%		8.25%		8.49%		Not Applicable
	Rate of compensation increase	3.14%		Not Applicable		Not Applicable		3.11%
Schedule of expected benefit payments for all pension plans and postretirement welfare plans	'




	(In millions)	Pension			OPEB
	(In millions)	Benefits			(Gross)
	Expected benefit payments:
	2014	$	36.5		$	7.8
	2015		37.4			7.8
	2016		38.9			7.6
	2017		40			7.5
	2018		41.4			7.3
	2019-2023		227.3			33.6

ACCUMULATED_OTHER_COMPREHENSIV1

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) AND OTHER COMPREHENSIVE INCOME (LOSS) (Tables)	12 Months Ended
	Dec. 31, 2013
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) AND OTHER COMPREHENSIVE INCOME	'
Schedule of amounts recorded in accumulated other comprehensive income (loss), net of tax, and changes within the period	'




	(In millions)	Accrued			Foreign			Equity			Derivative			Accumulated Other
		Pension Benefit			Currency Items			Investees Other			Cash Flow			Comprehensive
		Liabilities						Comprehensive			Hedges			Income (Loss)
								Income
	Balance at December 31, 2011	$	(40.3	)	$	22.6		$	-		$	(0.5	)	$	(18.2	)
	Other comprehensive income (loss) before reclassifications		(9.3	)		4.1			-			-			(5.2	)
	Amounts reclassified from accumulated other comprehensive income (loss)		1			-			-			0.5			1.5


	Net current period other comprehensive income (loss)		(8.3	)		4.1			-			0.5			(3.7	)


	Balance at December 31, 2012	$	(48.6	)	$	26.7		$	-		$	-		$	(21.9	)




	Other comprehensive income (loss) before reclassifications		118.8			(20.0	)		(0.9	)		-			97.9
	Amounts reclassified from accumulated other comprehensive income (loss)		(9.7	)		-			-			-			(9.7	)


	Net current period other comprehensive income (loss)		109.1			(20.0	)		(0.9	)		-			88.2


	Balance at December 31, 2013	$	60.5		$	6.7		$	(0.9	)	$	-		$	66.3




Schedule of components of amounts reclassified from other comprehensive income (loss) to the consolidated statements of income	'




		Year Ended December 31,
		Year Ended December 31,									Affected Line Items on the
	(In millions)	2013			2012			2011			Consolidated Statements of Income
	Details about other comprehensive income components:
	Pension liability adjustments, net of tax
	Curtailment gain ⁽¹⁾	$	(15.5	)	$	-		$	-		Transaction related costs and other, net
	Amortization of actuarial loss (gain) ⁽¹⁾		(0.2	)		1.6			1.5


	Pre-tax amount		(15.7	)		1.6			1.5
	Tax expense (benefit)		(6.0	)		0.6			0.5		Provision for income taxes


	Pension liability adjustment, net of tax	$	(9.7	)	$	1		$	1




	Unrealized gain (loss) on derivatives:
	Commodity hedge contracts	$	-		$	0.7		$	(1.1	)	Cost of sales
	Tax expense (benefit)		-			0.2			(0.4	)	Provision for income taxes


	Change in unrealized gain (loss) on derivatives, net of tax	$	-		$	0.5		$	(0.7	)




	Reclassifications for the period	$	(15.7	)	$	2.3		$	0.4
	Tax expense (benefit)		(6.0	)		0.8			0.1


	Reclassifications for the period, net of tax	$	(9.7	)	$	1.5		$	0.3






	-1
	These other comprehensive income components are included in the computation of net periodic benefit income (expense). See Note 12 to the consolidated financial statements for additional details.

INCOME_TAXES_Tables

INCOME TAXES (Tables)	12 Months Ended
INCOME TAXES (Tables)	Dec. 31, 2013
INCOME TAXES	'
Schedule of income before taxes	'




		Year Ended December 31,
	(In millions)	2013			2012			2011
	United States operations	$	210.1		$	175.9		$	48.8
	Foreign operations		31.5			1.8			4.7


	Total	$	241.6		$	177.7		$	53.5




Schedule of provision for (benefit from) income taxes	'




		Year Ended December 31,
	(In millions)	2013			2012			2011
	Current income taxes:
	Federal	$	106.2		$	63.5		$	17.2
	State		14.9			6.7			1.7
	Foreign		7.8			(4.5	)		(19.3	)


	Total current		128.9			65.7			(0.4	)


	Deferred income taxes:
	Federal		(49.0	)		(11.7	)		(3.5	)
	State		(2.0	)		3.2			(0.2	)
	Foreign		(4.3	)		-			(0.1	)


	Total deferred		(55.3	)		(8.5	)		(3.8	)


	Provision for (benefit from) income taxes	$	73.6		$	57.2		$	(4.2	)




Reconciliation of the effective income tax rate and the U.S. statutory federal income tax rate	'




		Year Ended December 31,
		2013			2012			2011
			35	%		35	%		35	%
	State and local income taxes, net of federal benefit		3.5			3.7			2.3
	Difference between U.S. and foreign tax rates		0.1			-			0.4
	Tax credits		(0.7	)		(1.3	)		-
	Domestic manufacturing deduction		(4.7	)		(2.8	)		(3.3	)
	Non-deductible compensation		-			0.2			0.6
	Percentage depletion		(1.5	)		(0.4	)		(1.5	)
	Goodwill impairment		2.6			-			-
	Capitalized Acquisition Costs		0.1			2.1			-
	Change in valuation allowance		(0.3	)		0.3			0.9
	Net change in unrecognized tax benefits		(1.2	)		(3.5	)		(39.6	)
	Other, net		(2.4	)		(1.1	)		(2.7	)


	Effective income tax rate		30.5	%		32.2	%		(7.9	)%




Schedule of major items of net deferred tax liability	'




		As of December 31,
	(In millions)	2013			2012
	Deferred tax assets:
	Net operating loss carryforwards	$	47.5		$	4.3
	Employee compensation		17.8			10.8
	Accrued liabilities		16.8			5.4
	Tax credits		29.6			24.3
	Environmental		19.1			2.7
	Property, plant and equipment		36.9			91.3
	Pension		40.6			20
	Other deferred tax assets		7			8.4


	Total deferred tax assets		215.3			167.2


	Valuation allowance		(93.0	)		(105.3	)


	Total deferred tax assets		122.3			61.9
	Deferred tax liability:
	Property, plant and equipment		(381.8	)		(112.0	)
	Intangible assets		(416.3	)		(32.9	)
	Inventories		(10.1	)		-
	Other		(13.4	)		-
	Debt restructuring		(39.2	)		(50.6	)
	Foreign outside basis difference		(78.8	)		-
	Foreign currency translation gain		(8.3	)		(19.1	)


	Total deferred tax liability		(947.9	)		(214.6	)


	Net deferred tax liability	$	(825.6	)	$	(152.7	)




Schedule of jurisdictional amount of NOLs and the years in which they will expire	'




	Jurisdiction *(in millions)*	NOL			Year of
	Jurisdiction *(in millions)*	Amount			Expiration
	U.S. State	$	5.3		2030
	Canada federal		196.1		2032
	Canada provincial		347.8		2032
Schedule of tax credits that expire over varying amounts and periods	'




	Jurisdiction *(in millions)*	Tax credit			Year of
	Jurisdiction *(in millions)*	Carryover Amount			Expiration
	U.S. state tax credits (gross of federal benefit)	$	20,491		Indefinite
	U.S. foreign income tax credits		6,594		2023
	Canadian income tax credits		9,666		2017-2033
Schedule of the tax years that remain subject to examination by major tax jurisdiction	'




	Tax Jurisdiction	Open Years
	United States Federal	2009-2013
	Canada	2009-2013
	Various states	2006-2013
	Taiwan	2012
Reconciliation of the liability for unrecognized tax benefits	'




		For the Year Ended December 31,
	(In millions)	2013			2012			2011
	Balance as of beginning of the year	$	18.5		$	22.1		$	35.3
	Additions for current year tax positions		0.2			0.2			0.1
	Additions for prior year tax positions		1.2			0.8			0.1
	Reductions for prior year tax positions		(0.2	)		(2.1	)		(7.2	)
	Settlements		-			-			(3.9	)
	Reductions related to expirations of statute of limitations		(2.5	)		(2.9	)		(1.7	)
	Foreign currency translation		(0.9	)		0.4			(0.6	)


	Balance as of the end of the year	$	16.3		$	18.5		$	22.1

INVESTMENTS_AND_RELATED_PARTY_1

INVESTMENTS AND RELATED PARTY TRANSACTIONS (Tables)	12 Months Ended
INVESTMENTS AND RELATED PARTY TRANSACTIONS (Tables)	Dec. 31, 2013
Investments [Abstract]	'
Summary of maximum exposure to loss associated with RS Cogen	'




	(In millions)
	Investment in and net advances to RS Cogen	$	10.9
	Supply contracts		40.6


	Maximum exposure to loss	$	51.5

EARNINGS_PER_SHARE_Tables

EARNINGS PER SHARE (Tables)	12 Months Ended
EARNINGS PER SHARE (Tables)	Dec. 31, 2013
EARNINGS PER SHARE	'
Schedule of basic and diluted earnings per share	'




		Year Ended December 31,
	(In millions, except per share data)	2013		2012		2011
	Numerator
	Net income attributable to Axiall	$	165.3	$	120.5	$	57.7
	Less: Net income attributable to participating securities		0.1		0.7		1.2


	Net income attributable to common stockholders	$	165.2	$	119.8	$	56.5




	Denominator
	Weighted average common shares outstanding—Basic		67.3		34.5		34.1
	Plus: Dilutive effect of stock options and awards		0.5		0.3		-


	Weighted average common shares outstanding—Diluted		67.8		34.8		34.1




	Earnings per common share from net income attributable to Axiall's common stockholders:
	Basic	$	2.46	$	3.47	$	1.66
	Diluted	$	2.44	$	3.45	$	1.66

SEGMENT_INFORMATION_Tables

SEGMENT INFORMATION (Tables)	12 Months Ended
SEGMENT INFORMATION (Tables)	Dec. 31, 2013
SEGMENT INFORMATION	'
Schedule of segment information	'




	(In millions)	Chlorovinyls			Building			Aromatics		Eliminations,				Total
					Products					Unallocated
										and Other
	Year Ended December 31, 2013
	Net sales	$	2,917.30		$	849.9		$	898.8	$	-			$	4,666.00
	Intersegment revenues	$	226.2			0.1			-		(226.3	)		$	-


	Total net sales	$	3,143.50			850			898.8		(226.3	)		$	4,666.00
	Transaction related costs and other, net	$	(8.7	)		3.2			-		41.1			$	35.6
	Long-lived asset impairment charges, net	$	-			28.5			-		7.5			$	36
	Operating income	$	434.9			3			29.1		(96.2	)	-1	$	370.8
	Depreciation and amortization	$	174.2			35.7			1.2		6.9			$	218
	Capital expenditures	$	132.7			44.4			7.1		11.9			$	196.1
	Total assets	$	5,074.00			577.8			146.8		78.6			$	5,877.20
	Year Ended December 31, 2012:
	Net sales	$	1,344.90		$	876.6		$	1,104.30	$	-			$	3,325.80
	Intersegment revenues	$	236.1			0.4			-		(236.5	)		$	-


	Total net sales	$	1,581.00			877			1,104.30		(236.5	)		$	3,325.80
	Transaction related costs and other, net	$	1.3			1.5			-		36.1			$	38.9
	Long-lived asset impairment charges, net	$	-			(0.8	)		-		-			$	(0.8	)
	Gain on sale of assets	$	(19.3	)		-			-		-			$	(19.3	)
	Operating income	$	237.2			18.4			64.6		(82.1	)	-1	$	238.1
	Depreciation and amortization	$	45.2			38.4			1.5		4.7			$	89.8
	Capital expenditures	$	44.7			24.9			2.7		8			$	80.3
	Total assets	$	966.4			604.5			180.1		50.3			$	1,801.30
	Year Ended December 31, 2011:
	Net sales	$	1,318.70		$	883.9		$	1,020.30	$	-			$	3,222.90
	Intersegment revenues	$	235.7			-			-		(235.7	)		$	-


	Total net sales	$	1,554.40			883.9			1,020.30		(235.7	)		$	3,222.90
	Transaction related costs and other, net	$	0.5			2.8			-		-			$	3.3
	Long-lived asset impairment charges, net	$	-			8.3			-		-			$	8.3
	Gain on sale of assets	$	(1.1	)		-			-		-			$	(1.1	)
	Operating income	$	143.3			7.5			10.4		(36.6	)	-1	$	124.6
	Depreciation and amortization	$	56			39.7			1.5		4.3			$	101.5
	Capital expenditures	$	37.1			23.8			1.6		3.9			$	66.4
	Total assets	$	874.6			606.4			121.3		41.9			$	1,644.20


	-1
	Includes shared services, administrative and legal expenses.

Schedule of sales by product line	'




		Year Ended December 31,
	(In millions)	2013			2012			2011
	Chlorovinyls
	Chlor-alkali and derivative products	$	2,447.20		$	886.2		$	888.3
	Compound products		470.1			458.7			430.4


	Total		2,917.30			1,344.90			1,318.70


	Building Products
	Window and door profiles and moulding products		314.4			319.1			331
	Outdoor building products		535.5			557.5			552.9


	Total		849.9			876.6			883.9


	Aromatics
	Cumene products		569.8			763.5			603.8
	Phenol and acetone products		329			340.8			416.5


	Total		898.8			1,104.30			1,020.30


	Net Sales	$	4,666.00		$	3,325.80		$	3,222.90




Schedule of sales attributable to geographic areas based on customer location	'




		Year Ended December 31,
	(In millions)	2013			2012			2011
	Net sales:
	United States	$	3,748.10		$	2,625.70		$	2,450.40
	Non-U.S.		917.9			700.1			772.5


	Net Sales	$	4,666.00		$	3,325.80		$	3,222.90




Schedule of long-lived assets, excluding intangible assets, property, plant and equipment by geographic areas	'




		December 31,
	(In millions)	2013			2012
	Long-lived assets (excluding intangible assets):
	United States	$	1,335.40		$	423.5
	Non-U.S.		323.3			214.2


	Total	$	1,658.70		$	637.7




Schedule of net assets (liabilities) by geographic locations	'




		December 31,
	(In millions)	2013			2012
	Net assets (liabilities):
	United States	$	2,375.30		$	699.6
	Non-U.S.		353			(96.1	)


	Total	$	2,728.30		$	603.5

QUARTERLY_FINANCIAL_DATA_UNAUD1

QUARTERLY FINANCIAL DATA (UNAUDITED) (Tables)	12 Months Ended
QUARTERLY FINANCIAL DATA (UNAUDITED) (Tables)	Dec. 31, 2013
QUARTERLY FINANCIAL DATA (UNAUDITED)	'
Schedule of quarterly financial data	'




		Quarter and Year Ended December 31, 2013
	(In millions, except per share data)	Q1			Q2		Q3		Q4		Total ⁽²⁾
	Net sales	$	1,061.20		$	1,272.80	$	1,197.50	$	1,134.50	$	4,666.00
	Gross margin ⁽¹⁾		152.2			210		193.5		185.8		741.5
	Operating income		71.2			124.6		78.1		96.9		370.8
	Consolidated net income (loss)		(2.8	)		73.7		39.3		57.8		168
	Earnings (loss) per share:
	Basic	$	(0.06	)	$	1.04	$	0.56	$	0.81	$	2.46
	Diluted	$	(0.06	)	$	1.03	$	0.55	$	0.81	$	2.44





		Quarter and Year Ended December 31, 2012
		Q1			Q2		Q3		Q4		Total ⁽²⁾
	Net sales	$	859.9		$	867.7	$	813.5	$	784.7	$	3,325.80
	Gross margin		103.5			86.8		140.3		129.8		460.4
	Operating income		68.2			28.4		73.9		67.6		238.1
	Consolidated net income		35.3			13.6		39.3		32.3		120.5
	Earnings per share:
	Basic	$	1.02		$	0.39	$	1.13	$	0.93	$	3.47
	Diluted	$	1.01		$	0.39	$	1.12	$	0.92	$	3.45


	-1
	Financial results presented in the above table for the quarters ended September 30, 2013, June 30, 2013 and March 31, 2013, include an immaterial correction of an error related to an inconsistent policy related to income statement classification of shipping and handling costs. Subsequent to the consummation of the merger on January 28, 2013 and prior to the fourth quarter ended December 31, 2013, we included the Merged Business shipping and handling costs in selling, general and administrative expenses. Such costs should have been included in cost of goods sold to conform to our policy. The impact of the correction decreased quarterly gross margin by $19.1 million, $21.1 million and $10.0 million for the quarters ended September 30, 2013, June 30, 2013 and March 31, 2013, respectively, from what was previously reported. Operating income, consolidated net income (loss) and earnings (loss) per share for the quarters ended September 30, 2013, June 30, 2013 and March 31, 2013 were not impacted by this prior error.

	-2
	Totaling quarterly data may differ from the annual audited amounts due to rounding.

SUPPLEMENTAL_GUARANTOR_INFORMA1

SUPPLEMENTAL GUARANTOR INFORMATION (Tables)	12 Months Ended
SUPPLEMENTAL GUARANTOR INFORMATION (Tables)	Dec. 31, 2013
SUPPLEMENTAL GUARANTOR INFORMATION	'
Supplemental Condensed Consolidating Balance Sheet Information	'

	December 31, 2013


	(In millions)		Parent			Eagle			Subsidiary			Subsidiary			Non-			Eliminations			Consolidated
			Company			Spinco Inc.			Guarantors			Guarantors			Guarantor			(d)			(a) + (b) + (c) + (d)
			(a)						Excluding			Including			Subsidiaries
									Eagle Spinco Inc.			Eagle Spinco Inc.			(c)
												(b)
	Assets
	Cash and cash equivalents		$	-		$	-		$	76.9		$	76.9		$	89.6		$	-		$	166.5
	Receivables, net of allowance for doubtful accounts			162.5			-			482.2			478.7			73.3			(165.7	)		548.8
	Inventories			-			-			310.5			310.5			93.1			-			403.6
	Prepaid expenses and other			1.3			-			26.1			26.1			4.2			-			31.6
	Deferred income taxes			-			-			20.5			20.5			0.2			(2.7	)		18


	Total current assets			163.8			-			916.2			912.7			260.4			(168.4	)		1,168.50
	Property, plant and equipment, net			9.8			-			1,325.60			1,325.60			323.3			-			1,658.70
	Long-term receivables—affiliates			1,328.60			-			-			-			-			(1,328.6	)		-
	Goodwill			-			-			1,496.60			1,496.60			266.6			-			1,763.20
	Customer relationships, net			-			-			935.2			935.2			166.6			-			1,101.80
	Other intangible assets, net			-			-			72.9			72.9			-			-			72.9
	Other assets, net			12.2			13.2			71.7			84.9			15			-			112.1
	Investment in subsidiaries			1,747.70			2,950.80			312.9			312.9			-			(2,060.6	)		-


	Total assets		$	3,262.10		$	2,964.00		$	5,131.10		$	5,140.80		$	1,031.90		$	(3,557.6	)	$	5,877.20




	Liabilities and Equity:
	Current portion of long-term debt		$	-		$	2.8		$	-		$	2.8		$	-		$	-		$	2.8
	Accounts payable			16.8			119.6			319.6			435.7			26.9			(165.7	)		313.7
	Interest payable			3.1			12.3			-			12.3			-			-			15.4
	Income taxes payable			-			-			12.2			12.2			4.9			-			17.1
	Accrued compensation			0.5			-			49.6			49.6			11.4			-			61.5
	Other accrued current liabilities			12.9			-			86.5			86.5			35.9			(2.7	)		132.6


	Total current liabilities			33.3			134.7			467.9			599.1			79.1			(168.4	)		543.1
	Long-term debt, excluding current portion of long-term debt			450			880			-			880			-			-			1,330.00
	Long-term payables—affiliates			-			900			-			900			428.6			(1,328.6	)		-
	Lease financing obligation			-			-			-			-			104.7			-			104.7
	Deferred income taxes			31			-			790.9			790.9			43.6						865.5
	Pension and other post retirement benefits			13.7			-			107			107			9.1			-			129.8
	Other non-current liabilities			125.2			-			116.4			116.4			20.9			(86.7	)		175.8


	Total liabilities			653.2			1,914.70			1,482.20			3,393.40			686			(1,583.7	)		3,148.90
	Equity
	Total Axiall stockholders' equity			2,608.90			1,049.30			3,648.90			1,747.40			226.5			(1,973.9	)		2,608.90
	Noncontrolling interest			-			-			-			-			119.4			-			119.4


	Total equity			2,608.90			1,049.30			3,648.90			1,747.40			345.9			(1,973.9	)		2,728.30


	Total liabilities and equity		$	3,262.10		$	2,964.00		$	5,131.10		$	5,140.80		$	1,031.90		$	(3,557.6	)	$	5,877.20






December 31, 2012


(In millions)		Parent			Eagle			Subsidiary			Subsidiary			Non-			Eliminations			Consolidated
		Company			Spinco Inc.			Guarantors			Guarantors			Guarantor			(d)			(a) + (b) +(c) + (d)
		(a)						Excluding			Including			Subsidiaries
								Eagle			Eagle			(c)
								Spinco Inc.			Spinco Inc.
											(b)
Assets:
Cash and cash equivalents		$	-		$	-		$	131.4		$	131.4		$	68.9		$	-		$	200.3
Receivables, net of allowance			2.2			-			988.7			988.7			55.7			(731.7	)		314.9
Inventories			-			-			201.6			201.6			86.8			-			288.4
Prepaid expenses and other			-			-			11.9			11.9			2.8			-			14.7
Deferred income taxes			7.9			-			13			13			0.2			-			21.1


Total current assets			10.1			-			1,346.60			1,346.60			214.4			(731.7	)		839.4
Property, plant and equipment, net			1.5			-			422			422			214.2			-			637.7
Long-term receivables—affiliates			458			-			9.4			9.4			-			(467.4	)		-
Goodwill			-			-			105			105			112.2			-			217.2
Customer relationships, net			-			-			26.5			26.5			-			-			26.5
Other intangible assets, net			-			-			14.4			14.4			2.5			-			16.9
Other assets, net			14			-			38.8			38.8			10.8			-			63.6
Investment in subsidiaries			1,446.50			-			-			-			-			(1,446.5	)		-


Total assets		$	1,930.10		$	-		$	1,962.70		$	1,962.70		$	554.1		$	(2,645.6	)	$	1,801.30




Liabilities and Equity
Accounts payable		$	745.1		$	-		$	176.3		$	176.3		$	21.5		$	(731.7	)	$	211.2
Interest payable			18.9			-			-			-			-			-			18.9
Income taxes payable			-			-			13.9			13.9			1.2			-			15.1
Accrued compensation			-			-			29.4			29.4			15.3			-			44.7
Other accrued liabilities			1			-			38.5			38.5			21.7			-			61.2


Total current liabilities			765			-			258.1			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			161			-			-			177.9
Pension and other post retirement benefits			-			-			52.3			52.3			-			-			52.3
Other non-current liabilities			96.6			-			44.7			44.7			19.6			(104.8	)		56.1


Total liabilities			1,326.60			-			516.1			516.1			659			(1,303.9	)		1,197.80
Equity
Total Axiall stockholders' equity			603.5			-			1,446.60			1,446.60			(104.9	)		(1,341.7	)		603.5
Noncontrolling interest			-			-			-			-			-			-			-


Total equity			603.5			-			1,446.60			1,446.60			(104.9	)		(1,341.7	)		603.5


Total liabilities and equity		$	1,930.10		$	-		$	1,962.70		$	1,962.70		$	554.1		$	(2,645.6	)	$	1,801.30




Supplemental Condensed Consolidating Statement of Income and Comprehensive Income Information	'

	Year Ended December 31, 2013


	(In millions)		Parent			Eagle			Subsidiary			Subsidiary			Non-			Eliminations			Consolidated
			Company			Spinco Inc.			Guarantors			Guarantors			Guarantor			(d)			(a) + (b) + (c) + (d)
			(a)						Excluding			Including			Subsidiaries
									Eagle Spinco Inc.			Eagle Spinco Inc.			(c)
												(b)
	Net sales		$	-		$	-		$	4,125.10		$	4,125.10		$	734.4		$	(193.5	)	$	4,666.00
	Operating costs and expenses:
	Cost of sales			-			-			3,520.80			3,520.80			597.2			(193.5	)		3,924.50
	Selling, general and administrative expenses			41.3			-			181.4			181.4			76.4			-			299.1
	Transaction related costs and other, net			34.4			-			(2.3	)		(2.3	)		3.5			-			35.6
	Long-lived asset impairment charges, net			7.5			-			25.5			25.5			3			-			36
	Gain on sale of assets			-			-			-			-			-			-			-


	Total operating costs and expenses			83.2			-			3,725.40			3,725.40			680.1			(193.5	)		4,295.20


	Operating income (loss)			(83.2	)		-			399.7			399.7			54.3			-			370.8
	Other income (expense):
	Interest income (expense), net			(45.7	)		(45.8	)		37.7			(8.1	)		(22.8	)		-			(76.6	)
	Foreign exchange gain			-			-			-			-			-			-			-
	Loss on redemption and other debt costs			(66.1	)		(12.4	)		-			(12.4	)		-			-			(78.5	)
	Gain on acquisition of controlling interest			-			-			25.9			25.9			-			-			25.9
	Equity in income of subsidiaries			293.1			114.3			22.6			22.6			-			(315.7	)		-


	Income before income taxes			98.1			56.1			485.9			427.7			31.5			(315.7	)		241.6
	Provision for (benefit from) income taxes			(67.2	)		(19.7	)		157.1			137.4			3.4			-			73.6


	Consolidated net income			165.3			75.8			328.8			290.3			28.1			(315.7	)		168
	Less net income attributable to noncontrolling interest			-			-			-			-			2.7			-			2.7


	Net income attributable to Axiall		$	165.3		$	75.8		$	328.8		$	290.3		$	25.4		$	(315.7	)	$	165.3




	Comprehensive income (loss) attributable to Axiall		$	253.5		$	165.7		$	479.3		$	429		$	19.8		$	(448.8	)	$	253.5





	Year Ended December 31, 2012


	(In millions)		Parent			Eagle			Subsidiary			Subsidiary			Non-			Eliminations			Consolidated
			Company			Spinco Inc.			Guarantors			Guarantors			Guarantor			(d)			(a) + (b) + (c) + (d)
			(a)						Excluding			Including			Subsidiaries
									Eagle Spinco Inc.			Eagle Spinco Inc.			(c)
												(b)
	Net sales		$	-		$	-		$	2,880.80		$	2,880.80		$	611.1		$	(166.1	)	$	3,325.80
	Operating costs and expenses:									-
	Cost of sales			-			-			2,518.00			2,518.00			513.5			(166.1	)		2,865.40
	Selling, general and administrative expenses			38.1			-			94.5			94.5			70.9			-			203.5
	Transaction related costs and other, net			35.8			-			2.6			2.6			0.5			-			38.9
	Long-lived asset impairment charges			-			-			(0.8	)		(0.8	)		-			-			(0.8	)
Gain on sale of assets			-			-			(19.3	)		(19.3	)		-			-			(19.3	)


Total operating costs and expenses			73.9			-			2,595.00			2,595.00			584.9			(166.1	)		3,087.70


Operating income (loss)			(73.9	)		-			285.8			285.8			26.2			-			238.1
Other income (expense):
Interest income (expense), net			(89.9	)		-			56.3			56.3			(23.5	)		-			(57.1	)
Loss on redemption and other debt costs			(2.7	)		-			-			-			-			-			(2.7	)
Foreign exchange gain (loss)			0.2			-			(0.1	)		(0.1	)		(0.7	)		-			(0.6	)
Equity in income of subsidiaries			233.3			-			0.7			0.7			-			(234.0	)		-


Income before income taxes			67			-			342.7			342.7			2			(234.0	)		177.7
Provision for (benefit from) income taxes			(53.5	)		-			115.2			115.2			(4.5	)		-			57.2


Consolidated net income			120.5			-			227.5			227.5			6.5			(234.0	)		120.5
Less net income attributable to noncontrolling interest			-			-			-			-			-			-			-


Net income attributable to Axiall		$	120.5		$	-		$	227.5		$	227.5		$	6.5		$	(234.0	)	$	120.5




Comprehensive income attributable to Axiall		$	116.8		$	-		$	219.9		$	219.9		$	4.1		$	(224.0	)	$	116.8





Year Ended December 31, 2011


(In millions)		Parent			Eagle			Subsidiary			Subsidiary			Non-			Eliminations			Consolidated
		Company			Spinco Inc.			Guarantors			Guarantors			Guarantor			(d)			(a) + (b) + (c) + (d)
		(a)						Excluding			Including			Subsidiaries
								Eagle Spinco Inc.			Eagle Spinco Inc.			(c)
											(b)
Net sales		$	-		$	-		$	2,747.10		$	2,747.10		$	649.7		$	(173.9	)	$	3,222.90
Operating costs and expenses:
Cost of sales			-			-			2,540.60			2,540.60			552.9			(173.9	)		2,919.60
Selling, general and administrative expenses			32			-			73.6			73.6			62.6			-			168.2
Transaction related costs, restructuring and other, net			-			-			0.7			0.7			2.6			-			3.3
Long-lived asset impairment charges			-			-			3.4			3.4			4.9			-			8.3
Gain on sale of assets			-			-			(1.1	)		(1.1	)		-			-			(1.1	)
Total operating costs and expenses			32			-			2,617.20			2,617.20			623			(173.9	)		3,098.30


Operating income (loss)			(32.0	)		-			129.9			129.9			26.7			-			124.6


Other income (expense)
Interest income (expense), net			(77.1	)		-			35.9			35.9			(24.1	)		-			(65.3	)
Loss on redemption and other debt costs			(4.9	)		-			-			-			-			-			(4.9	)
Foreign exchange gain (loss)			-			-			-			-			(0.9	)		-			(0.9	)
Equity in income of subsidiaries			180.8			-			(0.4	)		(0.4	)		-			(180.4	)		-


Income before income taxes			66.8			-			165.4			165.4			1.7			(180.4	)		53.5
Provision for (benefit from) income taxes			9						6.2			6.2			(19.4	)		-			(4.2	)


Consolidated net income		$	57.8		$	-		$	159.2		$	159.2		$	21.1		$	(180.4	)	$	57.7




Net income attributable to Axiall		$	57.8		$	-		$	159.2		$	159.2		$	21.1		$	(180.4	)	$	57.7




Comprehensive income (loss) attributable to Axiall		$	39.7		$	-		$	145.1		$	145.1		$	23.6		$	(168.7	)	$	39.7




Supplemental Condensed Consolidating Statement of Cash Flows Information	'

	Year Ended December 31, 2013


	(In millions)		Parent			Eagle			Subsidiary			Subsidiary			Non-			Eliminations			Consolidated
			Company			Spinco Inc.			Guarantors			Guarantors			Guarantor			(d)			(a) + (b) + (c) + (d)
			(a)						Excluding			Including			Subsidiaries
									Eagle Spinco Inc.			Eagle Spinco Inc.			(c)
												(b)
	Net cash provided by operating activities		$	60.1		$	112		$	94		$	206		$	59.6		$	-		$	325.7


	Cash flows from investing activities:
	Capital expenditures			(8.7	)		-			(163.6	)		(163.6	)		(23.8	)		-			(196.1	)
	Proceeds from sale of assets			-			-			11.1			11.1			0.3			-			11.4
	Distribution from affiliate			15.9			15.9			19.9			19.9			-			(35.8	)		-
	Acquisitions, net of cash acquired			21.6			-			-			-			23.5			-			45.1


	Net cash provided by (used in) investing activities			28.8			15.9			(132.6	)		(132.6	)		-			(35.8	)		(139.6	)
	Cash flows from financing activities:
	Issuance of long-term debt			450			-			-			-			-			-			450
	Long-term debt payments			(450.0	)		(81.8	)		-			(81.8	)		-			-			(531.8	)
	Make-whole and other fees paid related to financing activities			(65.9	)		(30.2	)		-			(30.2	)		(2.0	)		-			(98.1	)
	Dividends paid			(22.2	)		-			-			-			-			-			(22.2	)
	Distribution to affiliate			-			(15.9	)		(15.9	)		(15.9	)		(19.9	)		35.8			-
	Distribution to noncontrolling interest			-			-			-			-			(13.3	)		-			(13.3	)
	Excess tax benefits from share-based payment arrangements			0.9			-			-			-			-			-			0.9
	Stock compensation plan activity			(1.7	)		-			-			-			-			-			(1.7	)


	Net cash used in financing activities			(88.9	)		(127.9	)		(15.9	)		(127.9	)		(35.2	)		35.8			(216.2	)


	Effect of exchange rate changes on cash and cash equivalents			-			-			-			-			(3.7	)		-			(3.7	)


	Net change in cash and cash equivalents			-			-			(54.5	)		(54.5	)		20.7			-			(33.8	)
	Cash and cash equivalents at beginning of the year			-			-			131.4			131.4			68.9			-			200.3


	Cash and cash equivalents at end of the year		$	-		$	-		$	76.9		$	76.9		$	89.6		$	-		$	166.5





	Year Ended December 31, 2012


	(In millions)		Parent			Eagle			Subsidiary			Subsidiary			Non-			Eliminations			Consolidated
			Company			Spinco Inc.			Guarantors			Guarantors			Guarantor			(d)			(a) + (b) + (c) + (d)
			(a)						Excluding			Including			Subsidiaries
									Eagle Spinco Inc.			Eagle Spinco Inc.			(c)
												(b)
	Net cash provided by operating activities		$	62.3		$	-		$	126.9		$	126.9		$	42		$	-		$	231.2


	Investing activities:
	Capital expenditures			(0.4	)		-			(62.6	)		(62.6	)		(17.3	)		-			(80.3	)
	Proceeds from sale of assets			-			-			23.5			23.5			0.1			-			23.6
	Distribution from affiliate			1.9			-			0.2			0.2			-			(2.1	)		-


Net cash provided by (used in) investing activities			1.5			-			(38.9	)		(38.9	)		(17.2	)		(2.1	)		(56.7	)
Financing activities:
Long-term debt payments			(51.5	)		-			-			-			-			-			(51.5	)
Fees paid related to financing activities			(1.5	)		-			-			-			-			-			(1.5	)
Return of capital			-			-			-			-			(2.1	)		2.1			-
Tax benefits from employee share-based exercises			2.7			-			-			-			-			-			2.7
Dividends			(8.3	)		-			-			-			-			-			(8.3	)
Stock compensation plan activity			(5.2	)		-			-			-			-			-			(5.2	)


Net cash (used in) provided by financing activities			(63.8	)		-			-			-			(2.1	)		2.1			(63.8	)


Effect of exchange rate changes on cash and cash equivalents			-			-			-			-			1			-			1


Net change in cash and cash equivalents			-			-			88			88			23.7			-			111.7
Cash and cash equivalents at beginning of year			-			-			43.4			43.4			45.2			-			88.6


Cash and cash equivalents at end of year		$	-		$	-		$	131.4		$	131.4		$	68.9		$	-		$	200.3





Year Ended December 31, 2011


(In millions)		Parent			Eagle			Subsidiary			Subsidiary			Non-			Eliminations			Consolidated
		Company			Spinco Inc.			Guarantors			Guarantors			Guarantor			(d)			(a) + (b) + (c) + (d)
		(a)						Excluding			Including			Subsidiaries
								Eagle Spinco Inc.			Eagle Spinco Inc.			(c)
											(b)
Net cash provided by operating activities		$	158.3		$	-		$	1.7		$	1.7		$	27.4		$	-		$	187.4


Investing activities:
Capital expenditures			(1.2	)		-			(53.9	)		(53.9	)		(11.3	)		-			(66.4	)
Proceeds from sale of assets			-			-			1.3			1.3			-			-			1.3
Acquisitions, net of cash acquired			-			-			(71.4	)		(71.4	)		-			-			(71.4	)


Net cash used in investing activities			(1.2	)		-			(124.0	)		(124.0	)		(11.3	)		-			(136.5	)
Financing activities:
Long-term debt payments			(85.1	)		-			-			-			-			-			(85.1	)
Fees paid related to financing activities			(1.4	)		-			-			-			(0.6	)		-			(2.0	)
Intercompany financing to fund acquisition			(72.1	)		-			72.1			72.1			-			-			-
Excess tax benefits from employee share-based payment arrangements			1.5			-			-			-			-			-			1.5


Net cash provided by (used in) financing activities			(157.1	)		-			72.1			72.1			(0.6	)		-			(85.6	)


Effect of exchange rate changes on cash and cash equivalents			-			-			-			-			0.5			-			0.5


Net change in cash and cash equivalents			-			-			(50.2	)		(50.2	)		16			-			(34.2	)
Cash and cash equivalents at beginning of year			-			-						93.7			29.1			-			122.8


Cash and cash equivalents at end of year		$	-		$	-		$	(50.2	)	$	43.5		$	45.1		$	-		$	88.6

SUMMARY_OF_SIGNIFICANT_ACCOUNT3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND NATURE OF BUSINESS (Details) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Inventories	'	'	'
Inventory on consignment	$20.20	$19.40	'
Allowance for doubtful accounts	'	'	'
Activity in our allowance for doubtful accounts	'	'	'
Balance at beginning of period	4.5	4.2	10
Charged to costs and expenses, net of recoveries	3.4	1.6	-2.1
Charged to other accounts	-0.1	'	'
Deductions	-2.3	-1.3	-3.7
Balance at end of period	$5.50	$4.50	$4.20

SUMMARY_OF_SIGNIFICANT_ACCOUNT4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND NATURE OF BUSINESS (Details 2) (USD $)	12 Months Ended
In Millions, except Per Share data, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Property, Plant and Equipment	'	'	'
Interest expense capitalized	$0.70	$0.30	$0.40
Depreciation expense	148.3	82	91.4
Activity in warranty liabilities	'	'	'
Balance at the beginning of the period	13.6	11.8	6.6
Estimated fair value of warranty liability assumed in acquisition	'	1.1	5.6
Warranty provisions	4.6	6.2	4.9
Foreign currency translation gain (loss)	-0.4	0.1	-0.1
Warranty claims paid	-5.2	-5.6	-5.2
Balance at the end of the period	12.6	13.6	11.8
Asset Retirement Obligation	'	'	'
Asset retirement obligations recorded in other non-current liabilities	23.3	2.8	'
Foreign Currency Translation and Transactions	'	'	'
Gains or losses resulting from transactions denominated in foreign currencies	0.7	0.4	0.4
Advertising Costs	'	'	'
Advertising and promotion expenses	14.2	12.1	10.8
Change in useful lives	'	'	'
Property, plant and equipment	'	'	'
Decrease in depreciation expense due to effect of the change to depreciation expense	21.1	'	'
Increase in net income due to effect of the change to depreciation expense	$13.10	'	'
Increase in diluted earnings per share due to effect of the change to depreciation expense (in dollars per share)	$0.19	'	'
Buildings \| Minimum	'	'	'
Property, plant and equipment	'	'	'
Estimated useful lives of assets	'27 years	'	'
Buildings \| Maximum	'	'	'
Property, plant and equipment	'	'	'
Estimated useful lives of assets	'39 years	'	'
Depletable land and land improvements \| Minimum	'	'	'
Property, plant and equipment	'	'	'
Estimated useful lives of assets	'15 years	'	'
Depletable land and land improvements \| Maximum	'	'	'
Property, plant and equipment	'	'	'
Estimated useful lives of assets	'25 years	'	'
Machinery and equipment \| Minimum	'	'	'
Property, plant and equipment	'	'	'
Estimated useful lives of assets	'2 years	'	'
Machinery and equipment \| Maximum	'	'	'
Property, plant and equipment	'	'	'
Estimated useful lives of assets	'25 years	'	'
Dies and moulds \| Minimum	'	'	'
Property, plant and equipment	'	'	'
Estimated useful lives of assets	'3 years	'	'
Dies and moulds \| Maximum	'	'	'
Property, plant and equipment	'	'	'
Estimated useful lives of assets	'10 years	'	'
Office furniture and equipment \| Minimum	'	'	'
Property, plant and equipment	'	'	'
Estimated useful lives of assets	'2 years	'	'
Office furniture and equipment \| Maximum	'	'	'
Property, plant and equipment	'	'	'
Estimated useful lives of assets	'10 years	'	'
Computer equipment and software \| Minimum	'	'	'
Property, plant and equipment	'	'	'
Estimated useful lives of assets	'3 years	'	'
Computer equipment and software \| Maximum	'	'	'
Property, plant and equipment	'	'	'
Estimated useful lives of assets	'10 years	'	'

MERGER_WITH_THE_PPG_CHEMICALS_2

MERGER WITH THE PPG CHEMICALS BUSINESS (Details) (USD $)	12 Months Ended				12 Months Ended		0 Months Ended	11 Months Ended		12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Jan. 28, 2013	Dec. 31, 2013	Dec. 31, 2012	Jan. 28, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2012
					Bridge loan	Bridge loan	Merged Business	Merged Business	Merged Business	PHH	PHH
									Measurement Period Adjustments
Purchase price paid for the Merger	'	'	'	'	'	'	'	'	'	'	'
Purchase price	'	'	'	'	'	'	($2,800,000,000)	'	'	'	'
Value of shares of common stock issued for acquisition	'	'	'	'	'	'	1,800,000,000	'	'	'	'
Share price (in dollars per share)	'	'	'	'	'	'	$50.24	'	'	'	'
Debt assumed	'	'	'	'	'	'	967,000,000	'	'	'	'
Payment of fees and expenses in connection with the merger	'	'	'	'	'	'	'	56,300,000	'	'	'
Debt issuance costs	98,100,000	1,500,000	2,000,000	'	'	'	'	30,300,000	'	'	'
Deferred debt issuance cost	28,800,000	16,300,000	'	'	'	'	'	19,300,000	'	'	'
Professional and legal fees	'	'	'	'	'	'	'	26,000,000	'	'	'
Goodwill expected to be deductible for tax purposes	'	'	'	'	'	'	'	5,900,000	'	'	'
Allocation of the purchase price to assets acquired and liabilities assumed	'	'	'	'	'	'	'	'	'	'	'
Cash and cash equivalents	'	'	'	'	'	'	26,700,000	26,700,000	'	'	'
Receivables	'	'	'	'	'	'	236,700,000	234,300,000	-2,400,000	'	'
Inventories	'	'	'	'	'	'	72,000,000	77,100,000	5,100,000	'	'
Prepaid expenses and other	'	'	'	'	'	'	11,900,000	7,600,000	-4,300,000	'	'
Property, plant and equipment	'	'	'	'	'	'	957,300,000	926,900,000	-30,400,000	'	'
Goodwill	1,969,100,000	404,900,000	401,300,000	'	'	'	1,454,300,000	1,572,700,000	118,400,000	'	'
Intangible assets	'	'	'	'	'	'	1,224,200,000	1,205,800,000	-18,400,000	'	'
Other assets	'	'	'	'	'	'	42,500,000	42,200,000	-300,000	'	'
Accounts payable	'	'	'	'	'	'	-97,800,000	-96,600,000	1,200,000	'	'
Income taxes payable	'	'	'	'	'	'	-4,700,000	-4,700,000	'	'	'
Accrued compensation	'	'	'	'	'	'	-20,600,000	-20,600,000	'	'	'
Other accrued taxes	'	'	'	'	'	'	-12,100,000	-200,000	11,900,000	'	'
Other accrued liabilities	'	'	'	'	'	'	-58,000,000	-62,500,000	-4,500,000	'	'
Deferred income taxes	-84,900,000	'	'	'	'	'	-614,900,000	-681,400,000	-66,500,000	'	'
Pension and other postretirement benefits	'	'	'	'	'	'	-279,000,000	-252,300,000	26,700,000	'	'
Other non-current liabilities	'	'	'	'	'	'	-67,900,000	-78,500,000	-10,600,000	'	'
Debt assumed	'	'	'	'	'	'	-967,000,000	-967,000,000	'	'	'
Noncontrolling interest	'	'	'	'	'	'	-130,300,000	-130,000,000	300,000	'	'
Total net assets acquired	'	'	'	'	'	'	1,773,300,000	1,799,500,000	26,200,000	'	'
Unaudited pro forma information	'	'	'	'	'	'	'	'	'	'	'
Net sales	4,773,700,000	4,977,400,000	'	'	'	'	'	'	'	'	'
Net income attributable to Axiall	162,700,000	271,800,000	'	'	'	'	'	'	'	'	'
Earnings per share from net income attributable to Axiall - Basic (in dollars per share)	$2.33	$3.88	'	'	'	'	'	'	'	'	'
Earnings per share from net income attributable to Axiall - Diluted (in dollars per share)	$2.31	$3.87	'	'	'	'	'	'	'	'	'
Additional disclosures	'	'	'	'	'	'	'	'	'	'	'
Estimated gain on acquisition of controlling interest	25,900,000	'	'	'	'	'	'	'	'	25,900,000	25,900,000
Merger inventory fair value purchase accounting adjustment	13,400,000	13,400,000	'	'	'	'	'	'	'	'	'
Financing fees associated with merger	'	'	'	'	11,000,000	11,000,000	'	'	'	'	'
Face amount of debt	'	'	'	'	$688,000,000	$688,000,000	'	'	'	'	'
Certificate of Amendment to Increase Authorized Shares	'	'	'	'	'	'	'	'	'	'	'
Common stock, shares authorized (in shares)	200,000,000	100,000,000	'	200,000,000	'	'	'	'	'	'	'

INVENTORIES_Details

INVENTORIES (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Major classes of inventories	'	'
Raw materials	$159.50	$115.30
Work-in-progress	5.2	7.1
Finished goods	238.9	166
Inventories	$403.60	$288.40

PROPERTY_PLANT_AND_EQUIPMENT_N2

PROPERTY, PLANT AND EQUIPMENT, NET (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Property, plant and equipment	'	'
Property, plant and equipment, at cost	$2,958.70	$1,820.30
Less: accumulated depreciation	1,300	1,182.60
Property, plant and equipment, net	1,658.70	637.7
Machinery and equipment	'	'
Property, plant and equipment	'	'
Property, plant and equipment, at cost	2,311.90	1,492.60
Buildings	'	'
Property, plant and equipment	'	'
Property, plant and equipment, at cost	219.9	203.7
Depletable land and land improvements	'	'
Property, plant and equipment	'	'
Property, plant and equipment, at cost	292.2	90.4
Construction-in-progress	'	'
Property, plant and equipment	'	'
Property, plant and equipment, at cost	$134.70	$33.60

GOODWILL_AND_OTHER_INTANGIBLE_2

GOODWILL AND OTHER INTANGIBLE ASSETS AND RESTRUCTURING (Details) (USD $)	12 Months Ended		3 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Sep. 30, 2013	Dec. 31, 2013	Dec. 31, 2012	Jan. 28, 2013	Jan. 28, 2013	Jan. 28, 2013	Jan. 28, 2013	Jan. 28, 2013
	item		Trade names	Trade names	Trade names	Merged Business	Merged Business	Merged Business	Merged Business	Merged Business
							Customer relationships	Technology	Trade names	Supply contracts
Preliminary allocation of the net purchase price to goodwill and other intangible assets	'	'	'	'	'	'	'	'	'	'
Finite-lived intangible assets	'	'	'	'	'	'	$1,142.30	$14.90	$6	$42.60
Goodwill	1,763.20	217.2	'	'	'	1,572.70	'	'	'	'
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_AND_OTHER_INTANGIBLE_3

GOODWILL AND OTHER INTANGIBLE ASSETS AND RESTRUCTURING (Details 2) (USD $)	12 Months Ended		3 Months Ended	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Sep. 30, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013
			Trade names	Chlorovinyls	Chlorovinyls	Building Products	Building Products	Window and Door Profiles	Window and Door Profiles	Window and Door Profiles
									Customer relationships	Trade names
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	'	'	'	'	'	'	'	$24.90	'	'
Goodwill impairment charges	'	'	'	'	'	'	'	18.2	'	'
Non-cash impairment charge to write-down other indefinite-lived intangible assets	'	'	3.1	'	'	'	'	'	3.6	3.1
Changes made to goodwill by reportable segment	'	'	'	'	'	'	'	'	'	'
Gross goodwill at the beginning of the period	404.9	401.3	'	245.4	242.9	159.5	158.4	'	'	'
Addition from mergers and acquisitions	1,573.50	1.1	'	1,572.70	'	0.8	1.1	'	'	'
Foreign currency translation adjustment	-9.3	2.5	'	-9.3	2.5	'	'	'	'	'
Gross goodwill at the end of the period	1,969.10	404.9	'	1,808.80	245.4	160.3	159.5	'	'	'
Accumulated impairment losses at the end of the period	-205.9	-187.7	'	-55.5	-55.5	-150.4	-132.2	'	'	'
Net goodwill at the end of the period	1,763.20	217.2	'	1,753.30	189.9	9.9	27.3	'	'	'
Restructuring charge	'	'	'	'	'	$3.20	'	'	'	'

GOODWILL_AND_OTHER_INTANGIBLE_4

GOODWILL AND OTHER INTANGIBLE ASSETS AND RESTRUCTURING (Details 3) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Changes made to finite-lived intangible assets by reportable segment	'	'	'
Gross carrying amounts	$1,255.40	$52.60	'
Accumulated amortization:	-82.7	-18.3	'
Foreign currency translation adjustment:	-4	'	'
Net carrying amounts	1,168.70	34.3	'
Amortization expense for the definite-lived intangible assets	64.3	3.3	3.1
Total definite-lived intangible asset estimated annual amortization expense for the next five fiscal years	'	'	'
Year one	69.7	'	'
Year two	69.7	'	'
Year three	69.7	'	'
Year four	69.7	'	'
Year five	69.7	'	'
Customer relationships	'	'	'
Changes made to finite-lived intangible assets by reportable segment	'	'	'
Gross carrying amounts	1,174.50	35.2	'
Accumulated amortization:	-68.7	-8.7	'
Foreign currency translation adjustment:	-4	'	'
Net carrying amounts	1,101.80	26.5	'
Customer relationships \| Weighted average	'	'	'
Changes made to finite-lived intangible assets by reportable segment	'	'	'
Weighted average estimated useful life	'17 years	'	'
Supply contracts	'	'	'
Changes made to finite-lived intangible assets by reportable segment	'	'	'
Gross carrying amounts	42.6	'	'
Accumulated amortization:	-2	'	'
Net carrying amounts	40.6	'	'
Supply contracts \| Weighted average	'	'	'
Changes made to finite-lived intangible assets by reportable segment	'	'	'
Weighted average estimated useful life	'19 years	'	'
Trade names	'	'	'
Changes made to finite-lived intangible assets by reportable segment	'	'	'
Gross carrying amounts	6	'	'
Accumulated amortization:	-0.3	'	'
Net carrying amounts	5.7	'	'
Trade names \| Weighted average	'	'	'
Changes made to finite-lived intangible assets by reportable segment	'	'	'
Weighted average estimated useful life	'16 years	'	'
Technology	'	'	'
Changes made to finite-lived intangible assets by reportable segment	'	'	'
Gross carrying amounts	32.3	17.4	'
Accumulated amortization:	-11.7	-9.6	'
Net carrying amounts	20.6	7.8	'
Technology \| 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	1,205.80	0	'
Accumulated amortization:	-61.1	'	'
Foreign currency translation adjustment:	-4	'	'
Net carrying amounts	1,140.70	'	'
Chlorovinyls \| Customer relationships	'	'	'
Changes made to finite-lived intangible assets by reportable segment	'	'	'
Gross carrying amounts	1,142.30	'	'
Accumulated amortization:	-58.2	'	'
Foreign currency translation adjustment:	-4	'	'
Net carrying amounts	1,080.10	'	'
Chlorovinyls \| Supply contracts	'	'	'
Changes made to finite-lived intangible assets by reportable segment	'	'	'
Gross carrying amounts	42.6	'	'
Accumulated amortization:	-2	'	'
Net carrying amounts	40.6	'	'
Chlorovinyls \| Trade names	'	'	'
Changes made to finite-lived intangible assets by reportable segment	'	'	'
Gross carrying amounts	6	'	'
Accumulated amortization:	-0.3	'	'
Net carrying amounts	5.7	'	'
Chlorovinyls \| Technology	'	'	'
Changes made to finite-lived intangible assets by reportable segment	'	'	'
Gross carrying amounts	14.9	'	'
Accumulated amortization:	-0.6	'	'
Net carrying amounts	14.3	'	'
Building Products	'	'	'
Changes made to finite-lived intangible assets by reportable segment	'	'	'
Gross carrying amounts	49.6	52.6	'
Accumulated amortization:	-21.6	-18.3	'
Net carrying amounts	28	34.3	'
Building Products \| Customer relationships	'	'	'
Changes made to finite-lived intangible assets by reportable segment	'	'	'
Gross carrying amounts	32.2	35.2	'
Accumulated amortization:	-10.5	-8.7	'
Net carrying amounts	21.7	26.5	'
Building Products \| Technology	'	'	'
Changes made to finite-lived intangible assets by reportable segment	'	'	'
Gross carrying amounts	17.4	17.4	'
Accumulated amortization:	-11.1	-9.6	'
Net carrying amounts	6.3	7.8	'
Aromatics	'	'	'
Changes made to finite-lived intangible assets by reportable segment	'	'	'
Gross carrying amounts	$0	$0	'

OTHER_ASSETS_NET_Details

OTHER ASSETS, NET (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Other assets, net of accumulated amortization	'	'
Pension assets	$26.90	'
Deferred financing costs, net	28.8	16.3
Advances to and investments in joint ventures, net	14.2	6.1
Advances for long-term purchase contracts, net	9.1	19.4
Long-term assets held for sale	3.9	13.8
Deferred income taxes	21.8	4.1
Other	7.4	3.9
Total other assets, net	$112.10	$63.60

LONGTERM_DEBT_AND_LEASE_FINANC2

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

12 Months Ended

0 Months Ended

12 Months Ended

0 Months Ended

1 Months Ended

12 Months Ended

In Millions, unless otherwise specified

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Feb. 02, 2013

Dec. 31, 2013

Feb. 02, 2013

Dec. 31, 2013

Jan. 28, 2013

Feb. 28, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

4.625 Notes

4.875 Notes

Term Loan

ABL Revolver

9 percent notes

Lease financing obligation

Bridge loan

Eagle Spinco Inc. (Splitco)

Prior to the Amendment

Three-month LIBOR

Base rate

Reserve adjusted Eurodollar Rate

Debt Instrument

Principal amount

$688

$450

$279

$688

Stated Interest Rate (as a percent)

4.63%

4.88%

9.00%

Total debt

1,332.80

448.1

688

450

194.8

448.1

Less current portion of long-term debt

-2.8

Long-term debt, net

1,330

448.1

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

'560 days

Variable interest rate basis

'Base Rate

'Eurodollar Rate

'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%

Effective interest rate, inclusive of amortization of deferred debt issuance cost (as a percent)

4.00%

Maximum borrowing capacity

500

300

Outstanding borrowings under the credit facility

Aggregate tender price paid for repurchase of notes

81.8

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

2.7

4.9

2.2

Debt issuance costs

2.4

Deferred financing fees expensed

1.4

8.5

Availability under the credit facility

420.2

Outstanding letters of credit

79.8

11.5

79.8

3.8

5.9

Maximum cash dividends if conditions are met.

150

Availability under the credit facility that, if exceeded, limits the cash dividend payments the entity is allowed to make

Consecutive period of borrowing availability under the credit facility used to determine cash dividend payments allowed

'3 days

Fixed charge coverage ratio that, if exceeded, limits the cash dividend payments the entity is allowed to make

100.00%

Availability under the credit facility that, if exceeded, allows the entity to make additional cash dividend payments

100

Fixed charge coverage ratio, if exceeded, allows the entity to make additional cash dividend payments

110.00%

Lease financing obligation

104.7

112.3

104.7

112.3

Lease financing obligation term

'10 years

Cash payments for interest

76.3

55.8

63.4

Future minimum lease payments

2014

7.3

2015

7.6

2016

7.6

2017

$1.90

FAIR_VALUE_OF_FINANCIAL_INSTRU2

FAIR VALUE OF FINANCIAL INSTRUMENTS (Details) (Investments in employee retirement plans, USD $)	Dec. 31, 2013	Dec. 31, 2012
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Investments in employee retirement plans	'	'
Changes in fair value of level 3 investment	'	'
Level 3 investment	$94.50	$12.20

FAIR_VALUE_OF_FINANCIAL_INSTRU3

FAIR VALUE OF FINANCIAL INSTRUMENTS (Details 2) (USD $)

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

In Millions, unless otherwise specified

4.875 Notes

9.0 percent notes

Level 1

Carrying Amount

Fair Value

Term Loan

Level 1

4.625 Notes

4.875 Notes

9.0 percent notes

Term Loan

4.625 Notes

4.875 Notes

9.0 percent notes

Term Loan

Carrying amount and estimated fair values of debt

Interest rate (as a percent)

4.88%

9.00%

Long-term debt

$688

$450

$448.10

$194.80

$676.40

$426.90

$501.80

$199

Debt issuance costs

$2.40

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Details) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Future minimum payments under non-cancelable operating leases	'	'	'
2014	$36.80	'	'
2015	32	'	'
2016	26.1	'	'
2017	20.2	'	'
2018	10.9	'	'
Thereafter	28.8	'	'
Lease expense	$54.40	$33.50	$33.50

COMMITMENTS_AND_CONTINGENCIES_1

COMMITMENTS AND CONTINGENCIES (Details 2) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
	item	Dec. 31, 2012	Dec. 31, 2011
Letters of Credit	'	'	'
Outstanding letters of credit	$79.80	$11.50	'
Purchase Commitments	'	'	'
Amount of prepaid long-term purchase commitments capitalized	9.1	19.4	'
Aggregate amount of payments made under long-term raw material purchase agreements	96.1	110.9	187.1
Amount of raw material purchases	370	'	'
Account payable for raw material purchases	35.1	'	'
Number of full-time employees	6,000	'	'
Number of employees employed under collective bargaining agreements	1,600	'	'
Percentage of employees employed under collective bargaining agreements	27.00%	'	'
Environmental Regulation	'	'	'
Accrual of remediation costs	64	'	'
Current reserves for environmental contingencies	12	'	'
Number of plant site locations	2	'	'
RS Cogen	'	'	'
Purchase Commitments	'	'	'
Ownership interest (as a percent)	50.00%	'	'
Future commitment per year to purchase electricity and steam from the joint venture	23.5	'	'
Aggregate future commitment to purchase electricity and steam from the joint venture	212	'	'
Purchases under future commitment	22.9	'	'
Minimum	'	'	'
Letters of Credit	'	'	'
Terms of letters of credit	'1 month	'	'
Maximum	'	'	'
Letters of Credit	'	'	'
Terms of letters of credit	'1 year	'	'
Lake Charles, LA facility	'	'	'
Environmental Regulation	'	'	'
Accrual of remediation costs	25	'	'
Natrium, West Virginia facility	'	'	'
Environmental Regulation	'	'	'
Accrual of remediation costs	14	'	'
Lake Charles, South facility	'	'	'
Environmental Regulation	'	'	'
Accrual of remediation costs	$15	'	'
Natrium, West Virginia facility and Lake Charles, South facility \| Minimum	'	'	'
Environmental Regulation	'	'	'
Period during which facilities are operational	'65 years	'	'

STOCKBASED_COMPENSATION_Detail

STOCK-BASED COMPENSATION (Details) (USD $)	1 Months Ended	12 Months Ended
In Millions, unless otherwise specified	Jan. 31, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	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	'	'	'
Total after-tax share-based compensation cost by type of program	'	'	'	'	'
Before-tax share-based compensation expense	'	$11.60	$9.10	$6.60	'
Income tax benefit	'	-3.9	-2.8	-1.7	'
After-tax share-based compensation expense	'	7.7	6.3	4.9	'
Total unrecognized compensation cost related to nonvested share-based compensation	'	18.5	8.9	'	'
Weighted average recognition period of total unrecognized compensation cost	'	'1 year	'1 year	'	'
Total fair value of shares vested	'	3.3	5.3	5.3	'
Restricted and deferred stock units	'	'	'	'	'
Total after-tax share-based compensation cost by type of program	'	'	'	'	'
Before-tax share-based compensation expense	'	10.6	9.1	6.4	'
Stock Options	'	'	'	'	'
Total after-tax share-based compensation cost by type of program	'	'	'	'	'
Before-tax share-based compensation expense	'	$1	'	$0.20	'

STOCKBASED_COMPENSATION_Detail1

STOCK-BASED COMPENSATION (Details 2) (Stock Options, USD $)	12 Months Ended
In Millions, except Share data, unless otherwise specified	Dec. 31, 2013	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)	-7,656	'
Outstanding at the end of the period (in shares)	302,934	125,564
Exercisable at the end of the period (in shares)	114,604	'
Vested or expected to vest at the end of the period (in shares)	298,956	'
Weighted Average Remaining Contractual Terms	'	'
Outstanding at the end of the period	'6 years 3 months 18 days	'
Exercisable at the end of the period	'3 years 10 months 24 days	'
Vested or expected to vest at the end of the period	'6 years 3 months 18 days	'
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)	$554.13	'
Outstanding at the end of the period (in dollars per share)	$128.08	$292.76
Exercisable at the end of the period (in dollars per share)	$283.13	'
Vested or expected to vest at the end of the period (in dollars per share)	$130.67	'
Aggregate Intrinsic Value	'	'
Outstanding at the end of the period	$3.70	'
Exercisable at the end of the period	1.2	'
Vested or expected to vest at the end of the period	$3.70	'
Vesting period	'3 years	'
Maximum	'	'
Aggregate Intrinsic Value	'	'
Expiration period	'10 years	'

STOCKBASED_COMPENSATION_Detail2

STOCK-BASED COMPENSATION (Details 3) (Stock Options, USD $)	12 Months Ended
STOCK-BASED COMPENSATION (Details 3) (Stock Options, USD $)	Dec. 31, 2013
Information about stock options outstanding	'
Exercise price, low end of range (in dollars per share)	$8.75
Exercise price, high end of range (in dollars per share)	$1,334.50
Outstanding	'
Shares	302,934
Weighted Average Exercise Price (in dollars per share)	$128.08
Weighted Average Remaining Contractual Life	'6 years 3 months
Exercisable	'
Shares	114,604
Weighted Average Exercise Price (in dollars per share)	$283.13
Range of Exercise Prices from $8.75 to $21.25	'
Information about stock options outstanding	'
Exercise price, low end of range (in dollars per share)	$8.75
Exercise price, high end of range (in dollars per share)	$21.25
Outstanding	'
Shares	41,444
Weighted Average Exercise Price (in dollars per share)	$20.83
Weighted Average Remaining Contractual Life	'5 years 2 months 12 days
Exercisable	'
Shares	41,444
Weighted Average Exercise Price (in dollars per share)	$20.83
Range of Exercise Prices from $28.75 to $41.50	'
Information about stock options outstanding	'
Exercise price, low end of range (in dollars per share)	$28.75
Exercise price, high end of range (in dollars per share)	$41.50
Outstanding	'
Shares	193,730
Weighted Average Exercise Price (in dollars per share)	$33.85
Weighted Average Remaining Contractual Life	'7 years 7 months 6 days
Exercisable	'
Shares	5,400
Weighted Average Exercise Price (in dollars per share)	$38.19
Range of Exercise Prices from $90.50 to $476.00	'
Information about stock options outstanding	'
Exercise price, low end of range (in dollars per share)	$90.50
Exercise price, high end of range (in dollars per share)	$476
Outstanding	'
Shares	27,158
Weighted Average Exercise Price (in dollars per share)	$171.93
Weighted Average Remaining Contractual Life	'4 years 1 month 6 days
Exercisable	'
Shares	27,158
Weighted Average Exercise Price (in dollars per share)	$171.93
Range of Exercise Prices from $510.75 to $1,334.50	'
Information about stock options outstanding	'
Exercise price, low end of range (in dollars per share)	$510.75
Exercise price, high end of range (in dollars per share)	$1,334.50
Outstanding	'
Shares	40,602
Weighted Average Exercise Price (in dollars per share)	$657.82
Weighted Average Remaining Contractual Life	'2 years 3 months 18 days
Exercisable	'
Shares	40,602
Weighted Average Exercise Price (in dollars per share)	$657.82

STOCKBASED_COMPENSATION_Detail3

STOCK-BASED COMPENSATION (Details 4) (USD $)	12 Months Ended
In Millions, except Share data, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Restricted and deferred stock units	'	'	'
Shares	'	'	'
Outstanding at the beginning of the period (in shares)	716,907	'	'
Granted (in shares)	450,169	409,351	290,003
Vested and released (in shares)	-128,340	'	'
Forfeited (in shares)	-29,433	'	'
Outstanding at the end of the period (in shares)	1,009,303	716,907	'
Vested or expected to vest at the end of the period (in shares)	1,003,454	'	'
Weighted Average Remaining Contractual Terms	'	'	'
Outstanding at the end of the period	'1 year	'	'
Vested or expected to vest at the end of the period	'1 year	'	'
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	$30.18	$27.55
Vested and released (in dollars per share)	$25.69	'	'
Forfeited (in dollars per share)	$34.12	'	'
Outstanding at the end of the period (in dollars per share)	$35.68	$27.86	'
Vested or expected to vest at the end of the period (in dollars per share)	$35.64	'	'
Aggregate Intrinsic Value	'	'	'
Outstanding at the end of the period (in dollars)	$47.90	'	'
Vested or expected to vest at the end of the period (in dollars)	47.6	'	'
Total intrinsic value of share awards vested (in dollars)	$6.10	$15.80	$8.10
Restricted stock surrendered in satisfaction of required minimum tax withholding obligations (in shares)	36,846	152,759	126,934
Restricted and deferred stock units \| Minimum	'	'	'
Aggregate Intrinsic Value	'	'	'
Vesting period	'1 year	'	'
Restricted and deferred stock units \| Maximum	'	'	'
Aggregate Intrinsic Value	'	'	'
Vesting period	'3 years	'	'
PRSUs	'	'	'
Shares	'	'	'
Granted (in shares)	0	'	'
Weighted average assumptions used in the Monte Carlo simulation model	'	'	'
Risk-free interest rate (as a percent)	'	0.44%	0.95%
Expected life	'	'3 years	'3 years
Expected volatility (as a percent)	'	45.00%	45.00%
Expected dividend yield (as a percent)	'	1.07%	'
PRSUs \| Minimum	'	'	'
Aggregate Intrinsic Value	'	'	'
Percentage multiplied to target award for determining the number of shares subject to award	0.00%	'	'
PRSUs \| Maximum	'	'	'
Aggregate Intrinsic Value	'	'	'
Percentage multiplied to target award for determining the number of shares subject to award	150.00%	'	'

EMPLOYEE_RETIREMENT_PLANS_Deta

EMPLOYEE RETIREMENT PLANS (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Jan. 28, 2013	Dec. 31, 2013	Jan. 28, 2013
In Millions, unless otherwise specified	Assumed Pension Plans	Assumed Pension Plans	Assumed Pension Plans	Assumed Pension Plans	Assumed OPEB Plans	Assumed OPEB Plans
				Merged Business		Merged Business
Employee retirement plans	'	'	'	'	'	'
Fair value of plan assets	$659.40	$115.80	$107.70	$506.70	'	'
Benefit obligation	673.4	168.5	147.3	576.1	97.9	'
Unfunded status	$14	$52.70	'	$69.40	$97.90	$182.90

EMPLOYEE_RETIREMENT_PLANS_Deta1

EMPLOYEE RETIREMENT PLANS (Details 2) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Pension Benefits	'	'	'
Reconciliation of the beginning and ending balances of the projected benefit obligation for defined benefit plans	'	'	'
Benefit obligation, beginning of year	$168.50	$147.30	'
Acquisitions	576.1	'	'
Service Costs	6.6	'	'
Interest cost	28	7.2	7.4
Actuarial loss (gain)	-57	19.1	'
Foreign currency translation adjustment	-0.8	'	'
Gross benefits paid	-32.5	-5.1	'
Curtailments	-15.5	'	'
Benefit obligation, end of year	673.4	168.5	147.3
Accumulated benefit obligation, end of year	670.7	168.5	'
Reconciliation of the beginning and ending balances of the fair value of the plans' assets	'	'	'
Fair value of plan assets, beginning of year	115.8	107.7	'
Acquisitions	506.7	'	'
Actual return on plan assets	68.2	12.8	'
Foreign currency translation adjustment	-0.7	'	'
Employer contribution	1.9	0.4	'
Gross benefits paid	-32.5	-5.1	'
Fair value of plan assets, end of year	659.4	115.8	107.7
OPEB Benefits	'	'	'
Reconciliation of the beginning and ending balances of the projected benefit obligation for defined benefit plans	'	'	'
Acquisitions	182.9	'	'
Service Costs	2	'	'
Interest cost	6.4	'	'
Actuarial loss (gain)	-4.2	'	'
Foreign currency translation adjustment	-0.1	'	'
Plan participants' contributions	3.4	'	'
Gross benefits paid	-9.8	'	'
Plan amendments	-82.7	'	'
Benefit obligation, end of year	97.9	'	'
Reconciliation of the beginning and ending balances of the fair value of the plans' assets	'	'	'
Employer contribution	6.4	'	'
Plan participants' contributions	3.4	'	'
Gross benefits paid	($9.80)	'	'

EMPLOYEE_RETIREMENT_PLANS_Deta2

EMPLOYEE RETIREMENT PLANS (Details 3) (Pension Benefits, USD $)

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

In Millions, unless otherwise specified

Short-term investment fund

Receivables

U.S. equity securities

Consumer Discretionary Sector

Consumer Staples Sector

Energy Sector

Financial Sector

Health Care Sector

Index funds

Industrials Sector

Information Technology Sector

Capital appreciation mutual fund

Small cap growth mutual fund

Pooled equity fund

Other

International equity securities

Euro Pacific Growth fund

Consumer Staples Sector

Emerging market index funds

Fixed income securities

Pimco total return, institutional

Financial Services Sector

Other fixed income securities

Long-biased hedge fund

Real estate partnership

Quoted Prices in Active Markets for Assets (Level 1)

Significant Observable Inputs (Level 2)

Significant Unobservable Inputs (Level 3)

U.S. equity securities

Consumer Discretionary Sector

Consumer Staples Sector

Energy Sector

Financial Sector

Health Care Sector

Industrials Sector

Information Technology Sector

Capital appreciation mutual fund

Small cap growth mutual fund

Other

International equity securities

Euro Pacific Growth fund

Consumer Staples Sector

Emerging market index funds

Fixed income securities

Pimco total return, institutional

Other fixed income securities

Short-term investment fund

U.S. equity securities

Index funds

Pooled equity fund

International equity securities

Emerging market index funds

Fixed income securities

Financial Services Sector

Other fixed income securities

Receivables

Long-biased hedge fund

Real estate partnership

Summary of the Plan's investments measured at fair value and the target and current allocation, by level within the fair value hierarchy

Target Allocation (as a percent)

43.00%

20.00%

5.00%

20.00%

10.00%

2.00%

Fair value of plan assets (in dollars)

$659.40

$115.80

$107.70

$5.70

$2.20

$86.70

$202.70

$47.60

$6.60

$1.70

$9.20

$4.10

$1.30

$1.20

$3.80

$0.60

$8.40

$93.60

$2.80

$1.10

$7.30

$4.40

$13.10

$6.40

$7.40

$5.10

$47.80

$19.20

$1.40

$0.80

$91.90

$30.70

$29.10

$25

$0.40

$62.80

$5.30

$264.60

$23.10

$199.40

$22.90

$0.20

$65.20

$6.70

$10.60

$1.10

$1.60

$297.70

$82

$61.30

$28.40

$6.60

$1.70

$9.20

$4.10

$1.30

$1.20

$3.80

$0.60

$8.40

$2.80

$1.10

$7.30

$4.40

$13.10

$6.40

$7.40

$5.10

$1.40

$0.80

$34.20

$30.70

$29.10

$25

$0.40

$5.10

$5.30

$202.20

$22.90

$199.40

$22.90

$2.80

$267.20

$21.60

$5.70

$2.20

$141.40

$19.20

$93.60

$47.80

$19.20

$57.70

$62.40

$0.20

$62.40

$94.50

$12.20

$86.70

$6.70

$10.60

$1.10

$1.60

Percentage of Assets

1.00%

2.00%

46.00%

41.00%

22.00%

27.00%

4.00%

5.00%

17.00%

20.00%

9.00%

1.00%

EMPLOYEE_RETIREMENT_PLANS_Deta3

EMPLOYEE RETIREMENT PLANS (Details 4) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Amounts recognized in the balance sheets consist of:	'	'	'
Noncurrent asset	$26.90	'	'
Noncurrent liability	-129.8	-52.3	'
Changes in plan assets and benefit obligations which were recognized in other comprehensive income (loss)	'	'	'
Total recognized in other comprehensive income (loss)	173.4	-13.4	-20.6
Pension Benefits	'	'	'
Funded status, end of year:	'	'	'
Fair value of plan assets	659.4	115.8	107.7
Benefit obligations	673.4	168.5	147.3
Unfunded status	-14	-52.7	'
Amounts recognized in the balance sheets consist of:	'	'	'
Noncurrent asset	26.9	'	'
Current liability	-1.3	-0.4	'
Noncurrent liability	-39.6	-52.3	'
Amount recognized, end of year	-14	-52.7	'
Gross amounts recognized in accumulated other comprehensive income (loss) consist of:	'	'	'
Net actuarial gain (loss)	11.4	-77.5	'
Prior service credit (cost)	-0.1	-0.1	'
Amount recognized, end of year	11.3	-77.6	'
Projected Benefit Obligation in Excess of Plan Assets	'	'	'
Projected benefit obligation, end or year	430.5	168.5	'
Fair value of plan assets, end of year	398.6	115.8	'
Accumulated Benefit Obligation in Excess of Plan Assets	'	'	'
Accumulated benefit obligation, end of year	417.6	168.5	'
Fair value of plan assets, end of year	378.9	115.8	'
Changes in plan assets and benefit obligations which were recognized in other comprehensive income (loss)	'	'	'
Current year actuarial gain (loss)	102.2	-15	-22.1
Amortization of actuarial loss (gain)	-13.3	1.6	1.5
Total recognized in other comprehensive income (loss)	88.9	-13.4	-20.6
Total recognized in net periodic benefit cost and other comprehensive income (loss)	106.2	-13.5	-20
Estimated amount that will be amortized from accumulated other comprehensive income into net periodic benefit cost in the next fiscal year	'	'	'
Actuarial gain (loss)	0.4	'	'
Total	0.4	'	'
OPEB Benefits	'	'	'
Funded status, end of year:	'	'	'
Benefit obligations	97.9	'	'
Unfunded status	-97.9	'	'
Amounts recognized in the balance sheets consist of:	'	'	'
Current liability	-7.7	'	'
Noncurrent liability	-90.2	'	'
Amount recognized, end of year	-97.9	'	'
Gross amounts recognized in accumulated other comprehensive income (loss) consist of:	'	'	'
Net actuarial gain (loss)	4.2	'	'
Prior service credit (cost)	80.4	'	'
Amount recognized, end of year	84.6	'	'
Changes in plan assets and benefit obligations which were recognized in other comprehensive income (loss)	'	'	'
Current year actuarial gain (loss)	4.2	'	'
Current year prior service credit	82.6	'	'
Amortization of prior service credit	-2.3	'	'
Total recognized in other comprehensive income (loss)	84.5	'	'
Total recognized in net periodic benefit cost and other comprehensive income (loss)	78.5	'	'
Estimated amount that will be amortized from accumulated other comprehensive income into net periodic benefit cost in the next fiscal year	'	'	'
Actuarial gain (loss)	-0.1	'	'
Prior service credit (cost)	9.2	'	'
Total	$9.10	'	'

EMPLOYEE_RETIREMENT_PLANS_Deta4

EMPLOYEE RETIREMENT PLANS (Details 5) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Weighted-average healthcare cost trend rate	'	'	'
Weighted-average healthcare cost trend rate (as a percent)	6.63%	'	'
Weighted-average healthcare cost trend rate in the year 2024 (as a percent)	4.50%	'	'
Effects of one-percentage-point change in health care cost trend rates	'	'	'
Effect of one-percentage-point decrease in the aggregate of service and interest cost components of annual expense	($0.80)	'	'
Effect of one-percentage-point increase in the aggregate of service and interest cost components of annual expense	1.1	'	'
Pension Benefits	'	'	'
Components of net periodic benefit income (expense):	'	'	'
Service Cost	-6.6	'	'
Interest cost	-28	-7.2	-7.4
Expected return on assets	38.5	8.7	9.5
Amortization of actuarial loss	-2.1	-1.7	-1.5
Total amortization	-2.1	-1.7	-1.5
Curtailment gain	15.5	'	'
Total net periodic benefit income (expense)	17.3	-0.2	0.6
Assumptions used to determine net periodic benefit (income) cost	'	'	'
Discount rate (as a percent)	4.16%	5.00%	5.48%
Expected return on assets (as a percent)	6.91%	8.25%	8.49%
Rate of compensation increase (as a percent)	3.14%	'	'
OPEB Benefits	'	'	'
Components of net periodic benefit income (expense):	'	'	'
Service Cost	-2	'	'
Interest cost	-6.4	'	'
Amortization of prior service credit	2.3	'	'
Total amortization	2.3	'	'
Total net periodic benefit income (expense)	($6.10)	'	'
Assumptions used to determine net periodic benefit (income) cost	'	'	'
Discount rate (as a percent)	4.39%	'	'
Rate of compensation increase (as a percent)	3.11%	'	'

EMPLOYEE_RETIREMENT_PLANS_Deta5

EMPLOYEE RETIREMENT PLANS (Details 6) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013
Pension Benefits	'
Employee retirement plans	'
Expected contributions in the next fiscal year	$1.90
Estimated benefit payments	'
2014	36.5
2015	37.4
2016	38.9
2017	40
2018	41.4
2019-2023	227.3
OPEB Benefits	'
Estimated benefit payments	'
2014	7.8
2015	7.8
2016	7.6
2017	7.5
2018	7.3
2019-2023	$33.60

EMPLOYEE_RETIREMENT_PLANS_Deta6

EMPLOYEE RETIREMENT PLANS (Details 7) (U.S. defined contribution plan, USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
U.S. defined contribution plan	'	'	'
Employee retirement plans	'	'	'
Expense related to the defined contribution plans	$15.70	$7.30	$5.80

ACCUMULATED_OTHER_COMPREHENSIV2

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) AND OTHER COMPREHENSIVE INCOME (LOSS) (Details) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Accumulated Other Comprehensive Income (Loss)	'	'	'
Balance at the beginning of the period	($21.90)	($18.20)	'
Other comprehensive income (loss) before reclassifications	97.9	-5.2	'
Amounts reclassified from accumulated other comprehensive income (loss)	-9.7	1.5	'
Net current period other comprehensive income (loss)	88.2	-3.7	-18
Balance at the end of the period	66.3	-21.9	-18.2
Accrued Pension Benefit Liabilities	'	'	'
Accumulated Other Comprehensive Income (Loss)	'	'	'
Balance at the beginning of the period	-48.6	-40.3	'
Other comprehensive income (loss) before reclassifications	118.8	-9.3	'
Amounts reclassified from accumulated other comprehensive income (loss)	-9.7	1	'
Net current period other comprehensive income (loss)	109.1	-8.3	'
Balance at the end of the period	60.5	-48.6	'
Foreign Currency Items	'	'	'
Accumulated Other Comprehensive Income (Loss)	'	'	'
Balance at the beginning of the period	26.7	22.6	'
Other comprehensive income (loss) before reclassifications	-20	4.1	'
Net current period other comprehensive income (loss)	-20	4.1	'
Balance at the end of the period	6.7	26.7	'
Equity Investees Other Comprehensive Income	'	'	'
Accumulated Other Comprehensive Income (Loss)	'	'	'
Other comprehensive income (loss) before reclassifications	-0.9	'	'
Net current period other comprehensive income (loss)	-0.9	'	'
Balance at the end of the period	-0.9	'	'
Derivative Cash Flow Hedges	'	'	'
Accumulated Other Comprehensive Income (Loss)	'	'	'
Balance at the beginning of the period	'	-0.5	'
Amounts reclassified from accumulated other comprehensive income (loss)	'	0.5	'
Net current period other comprehensive income (loss)	'	$0.50	'

ACCUMULATED_OTHER_COMPREHENSIV3

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) AND OTHER COMPREHENSIVE INCOME (LOSS) (Details 2) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Reclassified from accumulated other comprehensive income (loss)	'	'	'
Pre-tax amount	($173.40)	$13.40	$20.60
Cost of sales	3,924.50	2,865.40	2,919.60
Reclassifications for the period	137.3	-4.7	-29.8
Tax expense (benefit)	73.6	57.2	-4.2
Other comprehensive income (loss), net of tax	88.2	-3.7	-18
Reclassified from accumulated other comprehensive income (loss)	'	'	'
Reclassified from accumulated other comprehensive income (loss)	'	'	'
Reclassifications for the period	-15.7	2.3	0.4
Tax expense (benefit)	-6	0.8	0.1
Other comprehensive income (loss), net of tax	-9.7	1.5	0.3
Pension liability adjustments \| Reclassified from accumulated other comprehensive income (loss)	'	'	'
Reclassified from accumulated other comprehensive income (loss)	'	'	'
Curtailment gain	-15.5	'	'
Amortization of actuarial loss (gain)	-0.2	1.6	1.5
Pre-tax amount	-15.7	1.6	1.5
Tax expense (benefit)	-6	0.6	0.5
Other comprehensive income (loss), net of tax	-9.7	1	1
Unrealized gain (loss) on derivatives \| Reclassified from accumulated other comprehensive income (loss)	'	'	'
Reclassified from accumulated other comprehensive income (loss)	'	'	'
Tax expense (benefit)	'	0.2	-0.4
Other comprehensive income (loss), net of tax	'	0.5	-0.7
Unrealized gain (loss) on derivatives \| Commodity hedge contracts \| Reclassified from accumulated other comprehensive income (loss)	'	'	'
Reclassified from accumulated other comprehensive income (loss)	'	'	'
Cost of sales	'	$0.70	($1.10)

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income (loss) from continuing operations before taxes	'	'	'
United States operations	$210.10	$175.90	$48.80
Foreign operations	31.5	1.8	4.7
Income before income taxes	241.6	177.7	53.5
Current income taxes:	'	'	'
Federal	106.2	63.5	17.2
State	14.9	6.7	1.7
Foreign	7.8	-4.5	-19.3
Total current	128.9	65.7	-0.4
Deferred income taxes:	'	'	'
Federal	-49	-11.7	-3.5
State	-2	3.2	-0.2
Foreign	-4.3	'	-0.1
Total deferred	-55.3	-8.5	-3.8
Provision for (benefit from) income taxes	$73.60	$57.20	($4.20)

INCOME_TAXES_Details_2

INCOME TAXES (Details 2) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Reconciliation of the effective income tax rate and the U.S. statutory federal income tax rate	'	'	'
Statutory federal income tax rate (as a percent)	35.00%	35.00%	35.00%
State and local income taxes, net of federal benefit (as a percent)	3.50%	3.70%	2.30%
Difference between U.S. and foreign tax rates (as a percent)	0.10%	'	0.40%
Tax credits (as a percent)	-0.70%	-1.30%	'
Domestic manufacturing deduction (as a percent)	-4.70%	-2.80%	-3.30%
Non-deductible compensation (as a percent)	'	0.20%	0.60%
Percentage depletion	-1.50%	-0.40%	-1.50%
Goodwill impairment (as a percent)	2.60%	'	'
Capitalized Acquisition Costs (as a percent)	0.10%	2.10%	'
Change in valuation allowance (as a percent)	-0.30%	0.30%	0.90%
Net change in unrecognized tax benefits (as a percent)	-1.20%	-3.50%	-39.60%
Other, net (as a percent)	-2.40%	-1.10%	-2.70%
Effective income tax rate (as a percent)	30.50%	32.20%	-7.90%
Net cash payments for income taxes	$130.90	$54.30	$18.60

INCOME_TAXES_Details_3

INCOME TAXES (Details 3) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Deferred tax assets:	'	'
Net operating loss carryforwards	$47.50	$4.30
Employee compensation	17.8	10.8
Accrued liabilities	16.8	5.4
Tax credits	29.6	24.3
Environmental	19.1	2.7
Property, plant and equipment	36.9	91.3
Pension	40.6	20
Other deferred tax assets	7	8.4
Total deferred tax assets	215.3	167.2
Valuation allowance	-93	-105.3
Total deferred tax assets	122.3	61.9
Deferred tax liability:	'	'
Property, plant and equipment - domestic	-381.8	-112
Intangible assets	-416.3	-32.9
Inventories	-10.1	'
Other	-13.4	'
Debt restructuring	-39.2	-50.6
Foreign outside basis difference	-78.8	'
Foreign currency translation gain	-8.3	-19.1
Total deferred tax liability	-947.9	-214.6
Net deferred tax liability	($825.60)	($152.70)

INCOME_TAXES_Details_4

INCOME TAXES (Details 4) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Jurisdictional amount of NOLs	'	'
Valuation allowance on certain deferred tax assets	$93	$105.30
Subsequently recognized tax benefits that will result in an income tax benefit if realized in a future year	93	105.3
U.S. state	'	'
Jurisdictional amount of NOLs	'	'
NOL amount	5.3	'
Foreign \| Canada	'	'
Jurisdictional amount of NOLs	'	'
NOL amount	196.1	'
Provincial \| Canada	'	'
Jurisdictional amount of NOLs	'	'
NOL amount	$347.80	'

INCOME_TAXES_Details_5

INCOME TAXES (Details 5) (USD $)	Dec. 31, 2013
In Millions, unless otherwise specified	Dec. 31, 2013
Tax credits	'
Deferred tax liability in purchase accounting	$84.90
Deferred tax liability related to foreign subsidiaries	78.8
Investment tax credits	'
Tax credits	'
Tax credit Carryover	6,594
U.S. state	'
Tax credits	'
Tax credit Carryover	20,491
Foreign \| Canada	'
Tax credits	'
Tax credit Carryover	9,666
Foreign \| Investment tax credits \| Canada	'
Tax credits	'
Tax credit Carryover	$4.80

INCOME_TAXES_Details_6

INCOME TAXES (Details 6) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
INCOME TAXES	'	'	'
Amount of unrecognized tax benefit, if recognized, would affect the effective tax rate	$10.90	'	'
Liability for interest and penalties	3.4	5	'
Additional interest expense recognized in income tax provision related to liability for unrecognized tax benefits	0.7	0.8	1.5
Reasonable possibility of recognition of unrecognized tax benefits during 2014	8.9	'	'
Reconciliation of the liability for unrecognized tax benefits	'	'	'
Balance as of beginning of the year	18.5	22.1	35.3
Additions for current year tax positions	0.2	0.2	0.1
Additions for prior year tax positions	1.2	0.8	0.1
Reductions for prior year tax positions	-0.2	-2.1	-7.2
Settlements	'	'	-3.9
Reductions related to expirations of statute of limitations	-2.5	-2.9	-1.7
Foreign currency translation	-0.9	0.4	-0.6
Balance as of the end of the year	$16.30	$18.50	$22.10

INVESTMENTS_AND_RELATED_PARTY_2

INVESTMENTS AND RELATED PARTY TRANSACTIONS (Details) (USD $)	0 Months Ended	12 Months Ended
In Millions, unless otherwise specified	Jan. 28, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Investments and related party transactions	'	'	'	'
Estimated gain on acquisition of controlling interest	'	$25.90	'	'
PHH LLC \| Chlorovinyls	'	'	'	'
Investments and related party transactions	'	'	'	'
Ownership interest acquired (as a percent)	50.00%	'	'	'
Ownership interest prior to the merger (as a percent)	50.00%	'	'	'
Estimated gain on acquisition of controlling interest	25.9	'	'	'
Estimated fair value of equity interest before the Merger	27.6	'	'	'
Investment in joint ventures	'	0.8	2.2	'
Maximum exposure to loss associated with RS Cogen	'	'	'	'
Sales of materials to joint ventures	'	'	2.2	1.7
Liabilities due to related parties	'	1.9	0.9	'
Receivables due from related parties	'	5	3.8	'
RS Cogen	'	'	'	'
Investments and related party transactions	'	'	'	'
Ownership interest (as a percent)	'	50.00%	'	'
Carrying amount of investment in excess of underlying equity in net deficit	'	18.1	'	'
RS Cogen \| Chlorovinyls	'	'	'	'
Investments and related party transactions	'	'	'	'
Ownership interest (as a percent)	'	50.00%	'	'
Production capacity of combined cycle natural gas-fired cogeneration facility in Lake Charles, Louisiana (in megawatt)	'	425	'	'
RS Cogen \| Not a primary beneficiary \| Chlorovinyls	'	'	'	'
Maximum exposure to loss associated with RS Cogen	'	'	'	'
Investment in and advances to RS Cogen	'	10.9	'	'
Supply contracts	'	40.6	'	'
Maximum exposure to loss	'	51.5	'	'
Several manufacturing joint ventures \| Building Products	'	'	'	'
Investments and related party transactions	'	'	'	'
Investment in joint ventures	'	2.5	3.8	'
Ownership interest (as a percent)	'	50.00%	'	'
Maximum exposure to loss associated with RS Cogen	'	'	'	'
Sales of materials to joint ventures	'	11.6	14.9	11
Liabilities due to related parties	'	0	0	'
Receivables due from related parties	'	1	1.6	'
Equity in earnings from joint ventures	'	$0.80	$0.70	$0.60

EARNINGS_PER_SHARE_Details

EARNINGS PER SHARE (Details)	11 Months Ended	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
EARNINGS PER SHARE	'	'	'	'
Weighted average share impact of shares issued in connection with Transactions	35.2	'	'	'
Weighted average restricted stock units participating securities (in shares)	'	'	0.2	0.7
Options to purchase shares that were not included in computing diluted earnings per share due to their anti-dilutive effect	'	0.4	0.2	0.2

EARNINGS_PER_SHARE_Details_2

EARNINGS PER SHARE (Details 2) (USD $)	3 Months Ended								12 Months Ended
In Millions, except Per Share data, unless otherwise specified	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Numerator	'	'	'	'	'	'	'	'	'	'	'
Net income attributable to Axiall	'	'	'	'	'	'	'	'	$165.30	$120.50	$57.70
Less : Net income attributable to participating securities	'	'	'	'	'	'	'	'	0.1	0.7	1.2
Net income attributable to common stockholders	'	'	'	'	'	'	'	'	$165.20	$119.80	$56.50
Denominator	'	'	'	'	'	'	'	'	'	'	'
Weighted average common shares outstanding - Basic	'	'	'	'	'	'	'	'	67.3	34.5	34.1
Plus : Dilutive effect of stock options and awards (in shares)	'	'	'	'	'	'	'	'	0.5	0.3	'
Weighted average common shares outstanding - Diluted	'	'	'	'	'	'	'	'	67.8	34.8	34.1
Earnings per common share from net income attributable to Axiall's common stockholders:	'	'	'	'	'	'	'	'	'	'	'
Basic (in dollars per share)	$0.81	$0.56	$1.04	($0.06)	$0.93	$1.13	$0.39	$1.02	$2.46	$3.47	$1.66
Diluted (in dollars per share)	$0.81	$0.55	$1.03	($0.06)	$0.92	$1.12	$0.39	$1.01	$2.44	$3.45	$1.66

SEGMENT_INFORMATION_Details

SEGMENT INFORMATION (Details) (USD $)	3 Months Ended								12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	segment	Dec. 31, 2012	Dec. 31, 2011
Segment information	'	'	'	'	'	'	'	'	'	'	'
Number of reportable segments	'	'	'	'	'	'	'	'	3	'	'
Segment information	'	'	'	'	'	'	'	'	'	'	'
Total net sales	$1,134.50	$1,197.50	$1,272.80	$1,061.20	$784.70	$813.50	$867.70	$859.90	$4,666	$3,325.80	$3,222.90
Transaction related costs and other, net	'	'	'	'	'	'	'	'	35.6	38.9	3.3
Long-lived asset impairment charges, net	'	'	'	'	'	'	'	'	36	-0.8	8.3
Gain on sale of assets	'	'	'	'	'	'	'	'	'	-19.3	-1.1
Operating income	96.9	78.1	124.6	71.2	67.6	73.9	28.4	68.2	370.8	238.1	124.6
Depreciation and amortization	'	'	'	'	'	'	'	'	148.3	82	91.4
Capital expenditures	'	'	'	'	'	'	'	'	196.1	80.3	66.4
Total assets	5,877.20	'	'	'	1,801.30	'	'	'	5,877.20	1,801.30	1,644.20
Operating segments	'	'	'	'	'	'	'	'	'	'	'
Segment information	'	'	'	'	'	'	'	'	'	'	'
Total net sales	'	'	'	'	'	'	'	'	4,666	3,325.70	3,222.90
Chlorovinyls	'	'	'	'	'	'	'	'	'	'	'
Segment information	'	'	'	'	'	'	'	'	'	'	'
Total net sales	'	'	'	'	'	'	'	'	2,917.30	1,344.90	1,318.70
Transaction related costs and other, net	'	'	'	'	'	'	'	'	-8.7	1.3	0.5
Gain on sale of assets	'	'	'	'	'	'	'	'	'	-19.3	-1.1
Operating income	'	'	'	'	'	'	'	'	434.9	237.2	143.3
Depreciation and amortization	'	'	'	'	'	'	'	'	174.2	45.2	56
Capital expenditures	'	'	'	'	'	'	'	'	132.7	44.7	37.1
Total assets	5,074	'	'	'	966.4	'	'	'	5,074	966.4	874.6
Chlorovinyls \| Operating segments	'	'	'	'	'	'	'	'	'	'	'
Segment information	'	'	'	'	'	'	'	'	'	'	'
Total net sales	'	'	'	'	'	'	'	'	3,143.50	1,581	1,554.40
Chlorovinyls \| Intersegment elimination	'	'	'	'	'	'	'	'	'	'	'
Segment information	'	'	'	'	'	'	'	'	'	'	'
Total net sales	'	'	'	'	'	'	'	'	226.2	236.1	235.7
Building Products	'	'	'	'	'	'	'	'	'	'	'
Segment information	'	'	'	'	'	'	'	'	'	'	'
Number of primary product groups	'	'	'	'	'	'	'	'	2	'	'
Segment information	'	'	'	'	'	'	'	'	'	'	'
Total net sales	'	'	'	'	'	'	'	'	849.9	876.6	883.9
Transaction related costs and other, net	'	'	'	'	'	'	'	'	3.2	1.5	2.8
Long-lived asset impairment charges, net	'	'	'	'	'	'	'	'	28.5	-0.8	8.3
Operating income	'	'	'	'	'	'	'	'	3	18.4	7.5
Depreciation and amortization	'	'	'	'	'	'	'	'	35.7	38.4	39.7
Capital expenditures	'	'	'	'	'	'	'	'	44.4	24.9	23.8
Total assets	577.8	'	'	'	604.5	'	'	'	577.8	604.5	606.4
Building Products \| Operating segments	'	'	'	'	'	'	'	'	'	'	'
Segment information	'	'	'	'	'	'	'	'	'	'	'
Total net sales	'	'	'	'	'	'	'	'	850	877	883.9
Building Products \| Intersegment elimination	'	'	'	'	'	'	'	'	'	'	'
Segment information	'	'	'	'	'	'	'	'	'	'	'
Total net sales	'	'	'	'	'	'	'	'	0.1	0.4	'
Aromatics	'	'	'	'	'	'	'	'	'	'	'
Segment information	'	'	'	'	'	'	'	'	'	'	'
Total net sales	'	'	'	'	'	'	'	'	898.8	1,104.30	1,020.30
Operating income	'	'	'	'	'	'	'	'	29.1	64.6	10.4
Depreciation and amortization	'	'	'	'	'	'	'	'	1.2	1.5	1.5
Capital expenditures	'	'	'	'	'	'	'	'	7.1	2.7	1.6
Total assets	146.8	'	'	'	180.1	'	'	'	146.8	180.1	121.3
Aromatics \| Operating segments	'	'	'	'	'	'	'	'	'	'	'
Segment information	'	'	'	'	'	'	'	'	'	'	'
Total net sales	'	'	'	'	'	'	'	'	898.8	1,104.30	1,020.30
Eliminations, Unallocated and Other	'	'	'	'	'	'	'	'	'	'	'
Segment information	'	'	'	'	'	'	'	'	'	'	'
Transaction related costs and other, net	'	'	'	'	'	'	'	'	41.1	36.1	'
Long-lived asset impairment charges, net	'	'	'	'	'	'	'	'	7.5	'	'
Operating income	'	'	'	'	'	'	'	'	-96.2	-82.1	-36.6
Depreciation and amortization	'	'	'	'	'	'	'	'	6.9	4.7	4.3
Capital expenditures	'	'	'	'	'	'	'	'	11.9	8	3.9
Total assets	78.6	'	'	'	50.3	'	'	'	78.6	50.3	41.9
Eliminations, Unallocated and Other \| Operating segments	'	'	'	'	'	'	'	'	'	'	'
Segment information	'	'	'	'	'	'	'	'	'	'	'
Total net sales	'	'	'	'	'	'	'	'	-226.3	-236.5	-235.7
Eliminations, Unallocated and Other \| Intersegment elimination	'	'	'	'	'	'	'	'	'	'	'
Segment information	'	'	'	'	'	'	'	'	'	'	'
Total net sales	'	'	'	'	'	'	'	'	($226.30)	($236.50)	($235.70)

SEGMENT_INFORMATION_Details_2

SEGMENT INFORMATION (Details 2) (USD $)	3 Months Ended								12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Sales by Product Line	'	'	'	'	'	'	'	'	'	'	'
Total net sales	$1,134.50	$1,197.50	$1,272.80	$1,061.20	$784.70	$813.50	$867.70	$859.90	$4,666	$3,325.80	$3,222.90
Chlorovinyls	'	'	'	'	'	'	'	'	'	'	'
Sales by Product Line	'	'	'	'	'	'	'	'	'	'	'
Total net sales	'	'	'	'	'	'	'	'	2,917.30	1,344.90	1,318.70
Chlorovinyls \| Chlor-alkali and derivative products	'	'	'	'	'	'	'	'	'	'	'
Sales by Product Line	'	'	'	'	'	'	'	'	'	'	'
Total net sales	'	'	'	'	'	'	'	'	2,447.20	886.2	888.3
Chlorovinyls \| Compound products	'	'	'	'	'	'	'	'	'	'	'
Sales by Product Line	'	'	'	'	'	'	'	'	'	'	'
Total net sales	'	'	'	'	'	'	'	'	470.1	458.7	430.4
Building Products	'	'	'	'	'	'	'	'	'	'	'
Sales by Product Line	'	'	'	'	'	'	'	'	'	'	'
Total net sales	'	'	'	'	'	'	'	'	849.9	876.6	883.9
Building Products \| Window and door profiles and moulding products	'	'	'	'	'	'	'	'	'	'	'
Sales by Product Line	'	'	'	'	'	'	'	'	'	'	'
Total net sales	'	'	'	'	'	'	'	'	314.4	319.1	331
Building Products \| Outdoor building products	'	'	'	'	'	'	'	'	'	'	'
Sales by Product Line	'	'	'	'	'	'	'	'	'	'	'
Total net sales	'	'	'	'	'	'	'	'	535.5	557.5	552.9
Aromatics	'	'	'	'	'	'	'	'	'	'	'
Sales by Product Line	'	'	'	'	'	'	'	'	'	'	'
Total net sales	'	'	'	'	'	'	'	'	898.8	1,104.30	1,020.30
Aromatics \| Cumene products	'	'	'	'	'	'	'	'	'	'	'
Sales by Product Line	'	'	'	'	'	'	'	'	'	'	'
Total net sales	'	'	'	'	'	'	'	'	569.8	763.5	603.8
Aromatics \| Phenol and acetone products	'	'	'	'	'	'	'	'	'	'	'
Sales by Product Line	'	'	'	'	'	'	'	'	'	'	'
Total net sales	'	'	'	'	'	'	'	'	$329	$340.80	$416.50

SEGMENT_INFORMATION_Details_3

SEGMENT INFORMATION (Details 3) (USD $)	3 Months Ended								12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Information by geographic areas	'	'	'	'	'	'	'	'	'	'	'
Net Sales	$1,134.50	$1,197.50	$1,272.80	$1,061.20	$784.70	$813.50	$867.70	$859.90	$4,666	$3,325.80	$3,222.90
Long-lived assets	1,658.70	'	'	'	637.7	'	'	'	1,658.70	637.7	'
Net assets (liabilities):	2,728.30	'	'	'	603.5	'	'	'	2,728.30	603.5	'
United States	'	'	'	'	'	'	'	'	'	'	'
Information by geographic areas	'	'	'	'	'	'	'	'	'	'	'
Net Sales	'	'	'	'	'	'	'	'	3,748.10	2,625.70	2,450.40
Long-lived assets	1,335.40	'	'	'	423.5	'	'	'	1,335.40	423.5	'
Net assets (liabilities):	2,375.30	'	'	'	699.6	'	'	'	2,375.30	699.6	'
Non-U.S.	'	'	'	'	'	'	'	'	'	'	'
Information by geographic areas	'	'	'	'	'	'	'	'	'	'	'
Net Sales	'	'	'	'	'	'	'	'	917.9	700.1	772.5
Long-lived assets	323.3	'	'	'	214.2	'	'	'	323.3	214.2	'
Net assets (liabilities):	$353	'	'	'	($96.10)	'	'	'	$353	($96.10)	'

SEGMENT_INFORMATION_Details_4

SEGMENT INFORMATION (Details 4) (Net Sales, Geographic Concentration)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Non-U.S.	'	'	'
Concentration Risk	'	'	'
Percentage of export sales	20.00%	21.00%	24.00%
Canada	'	'	'
Concentration Risk	'	'	'
Percentage of export sales	12.00%	16.00%	17.00%

QUARTERLY_FINANCIAL_DATA_UNAUD2

QUARTERLY FINANCIAL DATA (UNAUDITED) (Details) (USD $)	3 Months Ended								12 Months Ended
QUARTERLY FINANCIAL DATA (UNAUDITED) (Details) (USD $)	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
QUARTERLY FINANCIAL DATA (UNAUDITED)	'	'	'	'	'	'	'	'	'	'	'
Net sales	$1,134,500,000	$1,197,500,000	$1,272,800,000	$1,061,200,000	$784,700,000	$813,500,000	$867,700,000	$859,900,000	$4,666,000,000	$3,325,800,000	$3,222,900,000
Gross margin	185,800,000	193,500,000	210,000,000	152,200,000	129,800,000	140,300,000	86,800,000	103,500,000	741,500,000	460,400,000	'
Operating income	96,900,000	78,100,000	124,600,000	71,200,000	67,600,000	73,900,000	28,400,000	68,200,000	370,800,000	238,100,000	124,600,000
Consol idated net income (loss)	$57,800,000	$39,300,000	$73,700,000	($2,800,000)	$32,300,000	$39,300,000	$13,600,000	$35,300,000	$168,000,000	$120,500,000	$57,700,000
Earnings (loss) per share:	'	'	'	'	'	'	'	'	'	'	'
Basic (in dollars per share)	$0.81	$0.56	$1.04	($0.06)	$0.93	$1.13	$0.39	$1.02	$2.46	$3.47	$1.66
Diluted (in dollars per share)	$0.81	$0.55	$1.03	($0.06)	$0.92	$1.12	$0.39	$1.01	$2.44	$3.45	$1.66

QUARTERLY_FINANCIAL_DATA_UNAUD3

QUARTERLY FINANCIAL DATA (UNAUDITED) (Details) (USD $)	3 Months Ended								12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012
Quarterly financial data	'	'	'	'	'	'	'	'	'	'
Gross margin	$185,800	$193,500	$210,000	$152,200	$129,800	$140,300	$86,800	$103,500	$741,500	$460,400
Immaterial correction of an error related to an inconsistent policy related to income statement classification of shipping and handling costs \| Impact of correction	'	'	'	'	'	'	'	'	'	'
Quarterly financial data	'	'	'	'	'	'	'	'	'	'
Gross margin	'	$19,100	$21,100	$10,000	'	'	'	'	'	'

SUPPLEMENTAL_GUARANTOR_INFORMA2

SUPPLEMENTAL GUARANTOR INFORMATION (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Supplemental Condensed Consolidating Balance Sheet Information	'	'	'	'
Ownership interest (as a percent)	100.00%	'	'	'
Assets	'	'	'	'
Cash and cash equivalents	$166.50	$200.30	$88.60	$122.80
Receivables, net of allowance for doubtful accounts	548.8	314.9	'	'
Inventories	403.6	288.4	'	'
Prepaid expenses and other	31.6	14.7	'	'
Deferred income taxes	18	21.1	'	'
Total current assets	1,168.50	839.4	'	'
Property, plant and equipment, net	1,658.70	637.7	'	'
Goodwill	1,763.20	217.2	'	'
Customer relationships, net	1,101.80	26.5	'	'
Other intangible assets, net	72.9	16.9	'	'
Other assets, net	112.1	63.6	'	'
Total assets	5,877.20	1,801.30	1,644.20	'
Liabilities and Equity:	'	'	'	'
Current portion of long-term debt	2.8	'	'	'
Accounts payable	313.7	211.2	'	'
Interest payable	15.4	18.9	'	'
Income taxes payable	17.1	15.1	'	'
Accrued compensation	61.5	44.7	'	'
Other accrued current liabilities	132.6	61.2	'	'
Total current liabilities	543.1	351.1	'	'
Long-term debt, excluding the current portion of long-term debt	1,330	448.1	'	'
Lease financing obligation	104.7	112.3	'	'
Deferred income taxes	865.5	177.9	'	'
Pensions and other postretirement benefits	129.8	52.3	'	'
Other non-current liabilities	175.8	56.1	'	'
Total liabilities	3,148.90	1,197.80	'	'
Equity:	'	'	'	'
Total Axiall stockholders' equity	2,608.90	603.5	'	'
Noncontrolling interest	119.4	'	'	'
Total equity	2,728.30	603.5	488.5	444.6
Total liabilities and equity	5,877.20	1,801.30	'	'
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%	'
Splitco and Guarantor Subsidiaries	'	'	'	'
Supplemental Condensed Consolidating Balance Sheet Information	'	'	'	'
Ownership interest (as a percent)	100.00%	'	'	'
Eagle Spinco \| Splitco Notes	'	'	'	'
Supplemental Condensed Consolidating Balance Sheet Information	'	'	'	'
Interest rate (as a percent)	4.63%	'	'	'
Reportable legal entity \| Parent Company	'	'	'	'
Assets	'	'	'	'
Receivables, net of allowance for doubtful accounts	162.5	2.2	'	'
Prepaid expenses and other	1.3	'	'	'
Deferred income taxes	'	7.9	'	'
Total current assets	163.8	10.1	'	'
Property, plant and equipment, net	9.8	1.5	'	'
Long-term receivables - affiliates	1,328.60	458	'	'
Other assets, net	12.2	14	'	'
Investments in subsidiaries	1,747.70	1,446.50	'	'
Total assets	3,262.10	1,930.10	'	'
Liabilities and Equity:	'	'	'	'
Accounts payable	16.8	745.1	'	'
Interest payable	3.1	18.9	'	'
Accrued compensation	0.5	'	'	'
Other accrued current liabilities	129	1	'	'
Total current liabilities	33.3	765	'	'
Long-term debt, excluding the current portion of long-term debt	450	448.1	'	'
Deferred income taxes	31	16.9	'	'
Pensions and other postretirement benefits	13.7	'	'	'
Other non-current liabilities	125.2	96.6	'	'
Total liabilities	653.2	1,326.60	'	'
Equity:	'	'	'	'
Total Axiall stockholders' equity	2,608.90	603.5	'	'
Total equity	2,608.90	603.5	'	'
Total liabilities and equity	3,262.10	1,930.10	'	'
Reportable legal entity \| Eagle Spinco \| 4.625 Notes, 4.875 Notes and Term Loan Credit Agreement	'	'	'	'
Assets	'	'	'	'
Other assets, net	13.2	'	'	'
Investments in subsidiaries	2,950.80	'	'	'
Total assets	2,964	'	'	'
Liabilities and Equity:	'	'	'	'
Current portion of long-term debt	2.8	'	'	'
Accounts payable	119.6	'	'	'
Interest payable	12.3	'	'	'
Total current liabilities	134.7	'	'	'
Long-term debt, excluding the current portion of long-term debt	880	'	'	'
Long-term payables - affiliates	900	'	'	'
Total liabilities	1,914.70	'	'	'
Equity:	'	'	'	'
Total Axiall stockholders' equity	1,049.30	'	'	'
Total equity	1,049.30	'	'	'
Total liabilities and equity	2,964	'	'	'
Reportable legal entity \| Subsidiary Guarantors Excluding Eagle Spinco Inc \| 4.625 Notes, 4.875 Notes and Term Loan Credit Agreement	'	'	'	'
Assets	'	'	'	'
Cash and cash equivalents	76.9	131.4	43.4	'
Receivables, net of allowance for doubtful accounts	482.2	'	'	'
Inventories	310.5	'	'	'
Prepaid expenses and other	26.1	'	'	'
Deferred income taxes	20.5	'	'	'
Total current assets	916.2	'	'	'
Property, plant and equipment, net	1,325.60	'	'	'
Goodwill	1,496.60	'	'	'
Customer relationships, net	935.2	'	'	'
Other intangible assets, net	72.9	'	'	'
Other assets, net	71.7	'	'	'
Investments in subsidiaries	312.9	'	'	'
Total assets	5,131.10	'	'	'
Liabilities and Equity:	'	'	'	'
Accounts payable	319.6	'	'	'
Income taxes payable	12.2	'	'	'
Accrued compensation	49.6	'	'	'
Other accrued current liabilities	86.5	'	'	'
Total current liabilities	467.9	'	'	'
Deferred income taxes	790.9	'	'	'
Pensions and other postretirement benefits	107	'	'	'
Other non-current liabilities	116.4	'	'	'
Total liabilities	1,482.20	'	'	'
Equity:	'	'	'	'
Total Axiall stockholders' equity	3,648.90	'	'	'
Total equity	3,648.90	'	'	'
Total liabilities and equity	5,131.10	'	'	'
Reportable legal entity \| Subsidiary Guarantors Excluding Eagle Spinco Inc \| 9 percent notes	'	'	'	'
Assets	'	'	'	'
Cash and cash equivalents	'	131.4	-50.2	93.7
Receivables, net of allowance for doubtful accounts	'	988.7	'	'
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	'	'
Customer relationships, net	'	26.5	'	'
Other intangible assets, net	'	14.4	'	'
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	'	52.3	'	'
Other non-current liabilities	'	44.7	'	'
Total liabilities	'	516.1	'	'
Equity:	'	'	'	'
Total Axiall stockholders' equity	'	1,446.60	'	'
Total equity	'	1,446.60	'	'
Total liabilities and equity	'	1,962.70	'	'
Reportable legal entity \| Subsidiary Guarantors Including Eagle Spinco Inc \| 4.625 Notes, 4.875 Notes and Term Loan Credit Agreement	'	'	'	'
Assets	'	'	'	'
Cash and cash equivalents	76.9	131	'	'
Receivables, net of allowance for doubtful accounts	478.7	'	'	'
Inventories	310.5	'	'	'
Prepaid expenses and other	26.1	'	'	'
Deferred income taxes	20.5	'	'	'
Total current assets	912.7	'	'	'
Property, plant and equipment, net	1,325.60	'	'	'
Goodwill	1,496.60	'	'	'
Customer relationships, net	935.2	'	'	'
Other intangible assets, net	72.9	'	'	'
Other assets, net	84.9	'	'	'
Investments in subsidiaries	312.9	'	'	'
Total assets	5,140.80	'	'	'
Liabilities and Equity:	'	'	'	'
Current portion of long-term debt	2.8	'	'	'
Accounts payable	435.7	'	'	'
Interest payable	12.3	'	'	'
Income taxes payable	12.2	'	'	'
Accrued compensation	49.6	'	'	'
Other accrued current liabilities	86.5	'	'	'
Total current liabilities	599.1	'	'	'
Long-term debt, excluding the current portion of long-term debt	880	'	'	'
Long-term payables - affiliates	900	'	'	'
Deferred income taxes	790.9	'	'	'
Pensions and other postretirement benefits	107	'	'	'
Other non-current liabilities	116.4	'	'	'
Total liabilities	3,393.40	'	'	'
Equity:	'	'	'	'
Total Axiall stockholders' equity	1,747.40	'	'	'
Total equity	1,747.40	'	'	'
Total liabilities and equity	5,140.80	'	'	'
Reportable legal entity \| Subsidiary Guarantors Including Eagle Spinco Inc \| 9 percent notes	'	'	'	'
Assets	'	'	'	'
Cash and cash equivalents	'	131.4	43.5	93.7
Receivables, net of allowance for doubtful accounts	'	988.7	'	'
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	'	'
Customer relationships, net	'	26.5	'	'
Other intangible assets, net	'	14.4	'	'
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	'	52.3	'	'
Other non-current liabilities	'	44.7	'	'
Total liabilities	'	516.1	'	'
Equity:	'	'	'	'
Total Axiall stockholders' equity	'	1,446.60	'	'
Total equity	'	1,446.60	'	'
Total liabilities and equity	'	1,962.70	'	'
Reportable legal entity \| Non-Guarantor Subsidiaries \| 4.625 Notes, 4.875 Notes and Term Loan Credit Agreement	'	'	'	'
Assets	'	'	'	'
Cash and cash equivalents	89.6	68.9	'	'
Receivables, net of allowance for doubtful accounts	73.3	'	'	'
Inventories	93.1	'	'	'
Prepaid expenses and other	4.2	'	'	'
Deferred income taxes	0.2	'	'	'
Total current assets	260.4	'	'	'
Property, plant and equipment, net	323.3	'	'	'
Goodwill	266.6	'	'	'
Customer relationships, net	166.6	'	'	'
Other assets, net	15	'	'	'
Total assets	1,031.90	'	'	'
Liabilities and Equity:	'	'	'	'
Accounts payable	26.9	'	'	'
Income taxes payable	4.9	'	'	'
Accrued compensation	11.4	'	'	'
Other accrued current liabilities	35.9	'	'	'
Total current liabilities	79.1	'	'	'
Long-term payables - affiliates	428.6	'	'	'
Lease financing obligation	104.7	'	'	'
Deferred income taxes	43.6	'	'	'
Pensions and other postretirement benefits	9.1	'	'	'
Other non-current liabilities	20.9	'	'	'
Total liabilities	686	'	'	'
Equity:	'	'	'	'
Total Axiall stockholders' equity	226.5	'	'	'
Noncontrolling interest	119.4	'	'	'
Total equity	345.9	'	'	'
Total liabilities and equity	1,031.90	'	'	'
Reportable legal entity \| Non-Guarantor Subsidiaries \| 9 percent notes	'	'	'	'
Assets	'	'	'	'
Cash and cash equivalents	'	68.9	45.1	29.1
Receivables, net of allowance for doubtful accounts	'	55.7	'	'
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	'	'
Other intangible assets, 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	'	-104.9	'	'
Total equity	'	-104.9	'	'
Total liabilities and equity	'	554.1	'	'
Eliminations	'	'	'	'
Assets	'	'	'	'
Receivables, net of allowance for doubtful accounts	-165.7	-731.7	'	'
Deferred income taxes	-2.7	'	'	'
Total current assets	-168.4	-731.7	'	'
Long-term receivables - affiliates	-1,328.60	-467.4	'	'
Investments in subsidiaries	-2,060.60	-1,446.50	'	'
Total assets	-3,557.60	-2,645.60	'	'
Liabilities and Equity:	'	'	'	'
Accounts payable	-165.7	-731.7	'	'
Other accrued current liabilities	-2.7	'	'	'
Total current liabilities	-168.4	-731.7	'	'
Long-term payables - affiliates	-1,328.60	-467.4	'	'
Other non-current liabilities	-86.7	-104.8	'	'
Total liabilities	-1,583.70	-1,303.90	'	'
Equity:	'	'	'	'
Total Axiall stockholders' equity	-1,973.90	-1,341.70	'	'
Total equity	-1,973.90	-1,341.70	'	'
Total liabilities and equity	($3,557.60)	($2,645.60)	'	'

SUPPLEMENTAL_GUARANTOR_INFORMA3

SUPPLEMENTAL GUARANTOR INFORMATION (Details 2) (USD $)

3 Months Ended

12 Months Ended

1 Months Ended

12 Months Ended

In Millions, unless otherwise specified

Dec. 31, 2013

Sep. 30, 2013

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2012

Sep. 30, 2012

Jun. 30, 2012

Mar. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Feb. 28, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

9 percent notes

Reportable legal entity

Eliminations

Parent Company

Eagle Spinco

Subsidiary Guarantors Excluding Eagle Spinco Inc

Subsidiary Guarantors Including Eagle Spinco Inc

Non-Guarantor Subsidiaries

4.625 Notes, 4.875 Notes and Term Loan Credit Agreement

9 percent notes

4.625 Notes, 4.875 Notes and Term Loan Credit Agreement

9 percent notes

4.625 Notes, 4.875 Notes and Term Loan Credit Agreement

9 percent notes

Supplemental Condensed Consolidating Statement of Income and Comprehensive Income

Net sales

$1,134.50

$1,197.50

$1,272.80

$1,061.20

$784.70

$813.50

$867.70

$859.90

$4,666

$3,325.80

$3,222.90

$4,125.10

$2,880.80

$2,747.10

$4,125.10

$2,880.80

$2,747.10

$734.40

$611.10

$649.70

($193.50)

($166.10)

($173.90)

Operating costs and expenses:

Cost of sales

3,924.50

2,865.40

2,919.60

3,520.80

2,518

2,540.60

3,520.80

2,518

2,540.60

597.2

513.5

552.9

-193.5

-166.1

-173.9

Selling, general and administrative expenses

299.1

203.5

168.2

41.3

38.1

181.4

94.5

73.6

181.4

94.5

73.6

76.4

70.9

62.6

Transaction related costs, restructuring and other, net

35.6

38.9

3.3

34.4

35.8

-2.3

2.6

0.7

-2.3

2.6

0.7

3.5

0.5

2.6

Long-lived asset impairment charges, net

-0.8

8.3

7.5

25.5

-0.8

3.4

25.5

-0.8

3.4

4.9

Gain on sale of assets

-19.3

-1.1

-19.3

-1.1

-19.3

-1.1

Total operating costs and expenses

4,295.20

3,087.70

3,098.30

83.2

73.9

3,725.40

2,595

2,617.20

3,725.40

2,595

2,617.20

680.1

584.9

623

-193.5

-166.1

-173.9

Operating income

96.9

78.1

124.6

71.2

67.6

73.9

28.4

68.2

370.8

238.1

124.6

-83.2

-73.9

-32

399.7

285.8

129.9

399.7

285.8

129.9

54.3

26.2

26.7

Other income (expense):

Interest income (expense), net

-76.6

-57.1

-65.3

-45.7

-89.9

-77.1

-45.8

37.7

56.3

35.9

-8.1

56.3

35.9

-22.8

-23.5

-24.1

Loss on redemption and other debt costs

-78.5

-2.7

-4.9

-2.2

-66.1

-2.7

-4.9

-12.4

Gain on acquisition of controlling interest

25.9

Foreign exchange gain (loss)

-0.6

-0.9

0.2

-0.1

-0.7

-0.9

Equity in income of subsidiaries

293.1

233.3

180.8

114.3

22.6

0.7

-0.4

22.6

0.7

-0.4

-315.7

-234

-180.4

Income before income taxes

241.6

177.7

53.5

98.1

66.8

56.1

485.9

342.7

165.4

427.7

342.7

165.4

31.5

1.7

-315.7

-234

-180.4

Provision for (benefit from) income taxes

73.6

57.2

-4.2

-67.2

-53.5

-19.7

157.1

115.2

6.2

137.4

115.2

6.2

3.4

-4.5

-19.4

Consolidated net income

57.8

39.3

73.7

-2.8

32.3

39.3

13.6

35.3

168

120.5

57.7

165.3

120.5

57.8

75.8

328.8

227.5

159.2

290.3

227.5

159.2

28.1

6.5

21.1

-315.7

-234

-180.4

Less net income attributable to noncontrolling interest

2.7

Net income attributable to Axiall

165.3

120.5

57.7

165.3

120.5

57.8

75.8

328.8

227.5

159.2

290.3

227.5

159.2

25.4

6.5

21.1

-315.7

-234

-180.4

Comprehensive income attributable to Axiall

$253.50

$116.80

$39.70

$253.50

$116.80

$39.70

$165.70

$479.30

$219.90

$145.10

$429

$219.90

$145.10

$19.80

$4.10

$23.60

($448.80)

($224)

($168.70)

SUPPLEMENTAL_GUARANTOR_INFORMA4

SUPPLEMENTAL GUARANTOR INFORMATION (Details 3) (USD $)	12 Months Ended
SUPPLEMENTAL GUARANTOR INFORMATION (Details 3) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Supplemental Condensed Consolidating Statement of Cash Flows Information	'	'	'
Net cash provided by operating activities	$325,700,000	$231,200,000	$187,400,000
Cash flows from investing activities:	'	'	'
Capital expenditures	-196,100,000	-80,300,000	-66,400,000
Proceeds from sale of assets	11,400,000	23,600,000	1,300,000
Acquisitions, net of cash acquired	45,100,000	'	-71,400,000
Net cash used in investing activities	-139,600,000	-56,700,000	-136,500,000
Cash flows from financing activities:	'	'	'
Issuance of long-term debt	450,000,000	'	'
Long-term debt payments	-531,800,000	-51,500,000	-85,100,000
Make-whole and other fees paid related to financing activities	-98,100,000	-1,500,000	-2,000,000
Dividends paid	-22,200,000	-8,300,000	'
Distribution to noncontrolling interest	-13,300,000	'	'
Excess tax benefits from share-based payment arrangements	900,000	2,700,000	1,500,000
Stock compensation plan activity	-1,700,000	-5,200,000	'
Net cash used in financing activities	-216,200,000	-63,800,000	-85,600,000
Effect of exchange rate changes on cash and cash equivalents	-3,700,000	1,000,000	500,000
Net change in cash and cash equivalents	-33,800,000	111,700,000	-34,200,000
Cash and cash equivalents at beginning of year	200,300,000	88,600,000	122,800,000
Cash and cash equivalents at end of year	166,500,000	200,300,000	88,600,000
Reportable legal entity \| Parent Company	'	'	'
Supplemental Condensed Consolidating Statement of Cash Flows Information	'	'	'
Net cash provided by operating activities	60,100,000	62,300,000	158,300,000
Cash flows from investing activities:	'	'	'
Capital expenditures	-8,700,000	-400,000	-1,200,000
Distribution from affiliate	15,900,000	1,900,000	'
Acquisitions, net of cash acquired	21,600,000	'	'
Net cash used in investing activities	28,800,000	1,500,000	-1,200,000
Cash flows from financing activities:	'	'	'
Issuance of long-term debt	450,000,000	'	'
Long-term debt payments	-450,000,000	-51,500,000	-85,100,000
Make-whole and other fees paid related to financing activities	-65,900,000	-1,500,000	-1,400,000
Intercompany financing to fund acquisition	'	'	-72,100,000
Dividends paid	-22,200,000	-8,300,000	'
Excess tax benefits from share-based payment arrangements	900,000	2,700,000	1,500,000
Stock compensation plan activity	-1,700,000	-5,200,000	'
Net cash used in financing activities	-88,900,000	-63,800,000	-157,100,000
Reportable legal entity \| Eagle Spinco \| 4.625 Notes, 4.875 Notes and Term Loan Credit Agreement	'	'	'
Supplemental Condensed Consolidating Statement of Cash Flows Information	'	'	'
Net cash provided by operating activities	112,000,000	'	'
Cash flows from investing activities:	'	'	'
Distribution from affiliate	15,900,000	'	'
Net cash used in investing activities	15,900,000	'	'
Cash flows from financing activities:	'	'	'
Long-term debt payments	-81,800,000	'	'
Make-whole and other fees paid related to financing activities	-30,200,000	'	'
Distribution to affiliate	-15,900,000	'	'
Net cash used in financing activities	-127,900,000	'	'
Reportable legal entity \| Subsidiary Guarantors Excluding Eagle Spinco Inc \| 4.625 Notes, 4.875 Notes and Term Loan Credit Agreement	'	'	'
Supplemental Condensed Consolidating Statement of Cash Flows Information	'	'	'
Net cash provided by operating activities	94,000,000	126,900,000	'
Cash flows from investing activities:	'	'	'
Capital expenditures	-163,600,000	-62,600,000	'
Proceeds from sale of assets	11,100,000	23,500,000	'
Distribution from affiliate	19,900,000	200,000	'
Net cash used in investing activities	-132,600,000	-38,900,000	'
Cash flows from financing activities:	'	'	'
Distribution to affiliate	-15,900,000	'	'
Net cash used in financing activities	-15,900,000	'	'
Net change in cash and cash equivalents	-54,500,000	88,000,000	'
Cash and cash equivalents at beginning of year	131,400,000	43,400,000	'
Cash and cash equivalents at end of year	76,900,000	131,400,000	'
Reportable legal entity \| Subsidiary Guarantors Excluding Eagle Spinco Inc \| 9 percent notes	'	'	'
Supplemental Condensed Consolidating Statement of Cash Flows Information	'	'	'
Net cash provided by operating activities	'	'	1,700,000
Cash flows from investing activities:	'	'	'
Capital expenditures	'	'	-53,900,000
Proceeds from sale of assets	'	'	1,300,000
Acquisitions, net of cash acquired	'	'	-71,400,000
Net cash used in investing activities	'	'	-124,000,000
Cash flows from financing activities:	'	'	'
Intercompany financing to fund acquisition	'	'	72,100,000
Net cash used in financing activities	'	'	72,100,000
Net change in cash and cash equivalents	'	'	-50,200,000
Cash and cash equivalents at beginning of year	'	'	93,700,000
Cash and cash equivalents at end of year	'	131,400,000	-50,200,000
Reportable legal entity \| Subsidiary Guarantors Including Eagle Spinco Inc \| 4.625 Notes, 4.875 Notes and Term Loan Credit Agreement	'	'	'
Supplemental Condensed Consolidating Statement of Cash Flows Information	'	'	'
Net cash provided by operating activities	206,000,000	'	'
Cash flows from investing activities:	'	'	'
Capital expenditures	-163,600,000	'	'
Proceeds from sale of assets	11,100,000	'	'
Distribution from affiliate	19,900,000	'	'
Net cash used in investing activities	-132,600,000	'	'
Cash flows from financing activities:	'	'	'
Long-term debt payments	-81,800,000	'	'
Make-whole and other fees paid related to financing activities	-30,200,000	'	'
Distribution to affiliate	-15,900,000	'	'
Net cash used in financing activities	-127,900,000	'	'
Net change in cash and cash equivalents	-54,500,000	'	'
Cash and cash equivalents at beginning of year	131,000,000	'	'
Cash and cash equivalents at end of year	76,900,000	'	'
Reportable legal entity \| Subsidiary Guarantors Including Eagle Spinco Inc \| 9 percent notes	'	'	'
Supplemental Condensed Consolidating Statement of Cash Flows Information	'	'	'
Net cash provided by operating activities	'	126,900,000	1,700,000
Cash flows from investing activities:	'	'	'
Capital expenditures	'	-62,600,000	-53,900,000
Proceeds from sale of assets	'	23,500,000	1,300,000
Distribution from affiliate	'	200,000	'
Acquisitions, net of cash acquired	'	'	-71,400,000
Net cash used in investing activities	'	-38,900,000	-124,000,000
Cash flows from financing activities:	'	'	'
Intercompany financing to fund acquisition	'	'	72,100,000
Net cash used in financing activities	'	'	72,100,000
Net change in cash and cash equivalents	'	88,000,000	-50,200,000
Cash and cash equivalents at beginning of year	'	43,500,000	93,700,000
Cash and cash equivalents at end of year	'	131,400,000	43,500,000
Reportable legal entity \| Non-Guarantor Subsidiaries \| 4.625 Notes, 4.875 Notes and Term Loan Credit Agreement	'	'	'
Supplemental Condensed Consolidating Statement of Cash Flows Information	'	'	'
Net cash provided by operating activities	59,600,000	'	'
Cash flows from investing activities:	'	'	'
Capital expenditures	-23,800,000	'	'
Proceeds from sale of assets	300,000	'	'
Acquisitions, net of cash acquired	23,500,000	'	'
Cash flows from financing activities:	'	'	'
Make-whole and other fees paid related to financing activities	-2,000,000	'	'
Distribution to affiliate	-19,900,000	'	'
Distribution to noncontrolling interest	-13,300,000	'	'
Net cash used in financing activities	-35,200,000	'	'
Effect of exchange rate changes on cash and cash equivalents	-3,700,000	'	'
Net change in cash and cash equivalents	20,700,000	'	'
Cash and cash equivalents at beginning of year	68,900,000	'	'
Cash and cash equivalents at end of year	89,600,000	'	'
Reportable legal entity \| Non-Guarantor Subsidiaries \| 9 percent notes	'	'	'
Supplemental Condensed Consolidating Statement of Cash Flows Information	'	'	'
Net cash provided by operating activities	'	42,000,000	27,400,000
Cash flows from investing activities:	'	'	'
Capital expenditures	'	-17,300,000	-11,300,000
Proceeds from sale of assets	'	100,000	'
Net cash used in investing activities	'	-17,200,000	-11,300,000
Cash flows from financing activities:	'	'	'
Make-whole and other fees paid related to financing activities	'	'	-600,000
Return of capital	'	-2,100,000	'
Net cash used in financing activities	'	-2,100,000	-600,000
Effect of exchange rate changes on cash and cash equivalents	'	1,000,000	500,000
Net change in cash and cash equivalents	'	23,700,000	16,000,000
Cash and cash equivalents at beginning of year	'	45,100,000	29,100,000
Cash and cash equivalents at end of year	'	68,900,000	45,100,000
Eliminations	'	'	'
Cash flows from investing activities:	'	'	'
Distribution from affiliate	-35,800,000	-2,100,000	'
Net cash used in investing activities	-35,800,000	-2,100,000	'
Cash flows from financing activities:	'	'	'
Return of capital	'	2,100,000	'
Distribution to affiliate	35,800,000	'	'
Net cash used in financing activities	($35,800,000)	$2,100,000	'