Axiall 10-Q 7 Aug 14 2014 Q2 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	6 Months Ended
	Jun. 30, 2014	Aug. 05, 2014
Document and Entity Information	'	'
Entity Registrant Name	'AXIALL CORP/DE/	'
Entity Central Index Key	'0000805264	'
Document Type	'10-Q	'
Document Period End Date	30-Jun-14	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--12-31	'
Entity Current Reporting Status	'Yes	'
Entity Filer Category	'Large Accelerated Filer	'
Entity Common Stock, Shares Outstanding	'	70,181,015
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q2	'

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Assets:	'	'
Cash and cash equivalents	$62.70	$166.50
Receivables, net of allowance for doubtful accounts of $5.7 million at June 30, 2014 and $5.5 million at December 31, 2013	615.6	548.8
Inventories	423.1	403.6
Prepaid expenses and other	28.7	31.6
Deferred income taxes	25.6	18
Total current assets	1,155.70	1,168.50
Property, plant and equipment, net	1,663	1,658.70
Goodwill	1,763.40	1,763.20
Customer relationships, net	1,069.30	1,101.80
Other intangible assets, net	70.5	72.9
Other assets, net	105.8	112.1
Total assets	5,827.70	5,877.20
Liabilities and Equity:	'	'
Current portion of long-term debt	16.5	2.8
Accounts payable	362.7	313.7
Interest payable	15.2	15.4
Income taxes payable	9.2	17.1
Accrued compensation	29.6	61.5
Other accrued current liabilities	117.2	132.6
Total current liabilities	550.4	543.1
Long-term debt, excluding the current portion of long-term debt	1,328.80	1,330
Lease financing obligation	102	104.7
Deferred income taxes	844.6	865.5
Pensions and other postretirement benefits	122.5	129.8
Other non-current liabilities	166.7	175.8
Total liabilities	3,115	3,148.90
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 at June 30, 2014 and December 31, 2013; issued and outstanding: 70,181,015 at June 30, 2014 and 69,890,666 at December 31, 2013	0.7	0.7
Additional paid-in capital	2,274.60	2,272.60
Retained earnings	262.2	269.3
Accumulated other comprehensive income, net of tax	62.9	66.3
Total Axiall stockholders' equity	2,600.40	2,608.90
Noncontrolling interest	112.3	119.4
Total equity	2,712.70	2,728.30
Total liabilities and equity	$5,827.70	$5,877.20

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Parenthetical) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Millions, except Share data, unless otherwise specified
Condensed Consolidated Balance Sheets	'	'
Receivables, allowance for doubtful accounts (in dollars)	$5.70	$5.50
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	200,000,000
Common stock, shares issued	70,181,015	69,890,666
Common stock, shares outstanding	70,181,015	69,890,666

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations (USD $)	3 Months Ended		6 Months Ended
In Millions, except Per Share data, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Condensed Consolidated Statements of Operations	'	'	'	'
Net sales	$1,236.90	$1,272.80	$2,230.60	$2,334
Operating costs and expenses:	'	'	'	'
Cost of sales	1,090	1,062.80	2,003.30	1,971.80
Selling, general and administrative expenses	79	76.6	152.6	144.9
Transaction-related costs and other, net	9.4	8.8	16	18.9
Long-lived asset impairment charges, net	0.1	'	0.7	2.6
Total operating costs and expenses	1,178.50	1,148.20	2,172.60	2,138.20
Operating income	58.4	124.6	58	195.8
Interest expense, net	-19.1	-19.4	-37.4	-37.7
Loss on redemption and other debt costs	'	'	'	-78.5
Gain on acquisition of controlling interest	'	'	'	23.5
Foreign exchange gain (loss)	-0.3	0.3	0.1	0.4
Income before income taxes	39	105.5	20.7	103.5
Provision for income taxes	10.9	31.8	3.2	32.6
Consolidated net income	28.1	73.7	17.5	70.9
Less net income attributable to noncontrolling interest	0.9	0.9	1.9	1.6
Net income attributable to Axiall	$27.20	$72.80	$15.60	$69.30
Income per share attributable to Axiall:	'	'	'	'
Basic (in dollars per share)	$0.39	$1.04	$0.22	$1.07
Diluted (in dollars per share)	$0.38	$1.03	$0.22	$1.06
Weighted average common shares outstanding:	'	'	'	'
Basic (in shares)	70	69.9	70	64.6
Diluted (in shares)	70.6	70.4	70.6	65.1
Dividends per common share (in dollars per share)	$0.16	$0.08	$0.32	$0.16

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Comprehensive Income (USD $)	3 Months Ended		6 Months Ended
In Millions, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Condensed Consolidated Statements of Comprehensive Income	'	'	'	'
Consolidated net income	$28.10	$73.70	$17.50	$70.90
Less net income attributable to noncontrolling interest	0.9	0.9	1.9	1.6
Net income attributable to Axiall	27.2	72.8	15.6	69.3
Other comprehensive income (loss):	'	'	'	'
Foreign currency translation gain (loss)	22.5	-15	-1.9	-26.6
Pensions and other postretirement benefit liability adjustments	-2.3	0.5	-4.8	1.1
Commodity hedge contracts	-0.1	'	-0.1	'
Equity interest in investee's other comprehensive income (loss)	-0.2	-0.9	-0.5	-0.9
Other comprehensive income (loss), before income taxes	19.9	-15.4	-7.3	-26.4
Provision for (benefit from) income taxes related to other comprehensive income (loss) items	7.7	-5.3	-2.6	-8.6
Other comprehensive income (loss), net of tax	12.2	-10.1	-4.7	-17.8
Other comprehensive income (loss), attributable to noncontrolling interest net of tax	2.3	'	-1.3	'
Other comprehensive income (loss) attributable to Axiall, net of tax	9.9	-10.1	-3.4	-17.8
Comprehensive income, net of income taxes	40.3	63.6	12.8	53.1
Less comprehensive income attributable to noncontrolling interest	3.2	0.9	0.6	1.6
Comprehensive income attributable to Axiall	$37.10	$62.70	$12.20	$51.50

Condensed_Consolidated_Stateme2

Condensed Consolidated Statements of Cash Flows (USD $)	6 Months Ended
Share data in Millions, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013
Cash flows from operating activities:	'	'
Consolidated net income	$17,500,000	$70,900,000
Adjustments to reconcile consolidated net income to net cash provided by (used in) operating activities:	'	'
Depreciation	86,800,000	67,800,000
Amortization	37,400,000	32,500,000
Loss on redemption and other debt costs	'	78,500,000
Gain on acquisition of controlling interest	'	-23,500,000
Long-lived asset impairment charges, net	700,000	2,600,000
Other non-cash items	9,600,000	8,100,000
Deferred income taxes	-24,800,000	-10,800,000
Change in operating assets and liabilities, and other (excluding effects of acquisition)	-111,000,000	-260,900,000
Net cash provided by (used in ) operating activities	16,200,000	-34,800,000
Cash flows from investing activities:	'	'
Capital expenditures	-87,700,000	-55,600,000
Acquisitions, net of cash acquired	-5,800,000	26,700,000
Proceeds from insurance recoveries and other	1,700,000	'
Net cash used in investing activities	-91,800,000	-28,900,000
Cash flows from financing activities:	'	'
Borrowings on ABL revolver	148,900,000	402,500,000
Repayments on ABL revolver	-135,200,000	-297,300,000
Issuance of long-term debt	'	450,000,000
Long-term debt payments	-1,700,000	-530,400,000
Lease financing obligation payment	-2,300,000	'
Make-whole and other fees paid related to financing activities	-600,000	-95,000,000
Dividends paid	-22,600,000	-5,600,000
Distribution to noncontrolling interest	-7,700,000	-13,300,000
Excess tax benefits from share-based payment arrangements	2,000,000	700,000
Stock compensation plan activity	-6,700,000	-1,300,000
Net cash used in financing activities	-25,900,000	-89,700,000
Effect of exchange rate changes on cash and cash equivalents	-2,300,000	-2,600,000
Net change in cash and cash equivalents	-103,800,000	-156,000,000
Cash and cash equivalents at beginning of period	166,500,000	200,300,000
Cash and cash equivalents at end of period	$62,700,000	$44,300,000

BASIS_OF_PRESENTATION

BASIS OF PRESENTATION	6 Months Ended
	Jun. 30, 2014
BASIS OF PRESENTATION	'
BASIS OF PRESENTATION	'
	1. BASIS OF PRESENTATION
	The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America ("GAAP") for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. The accompanying unaudited condensed consolidated financial statements reflect all of the adjustments that, in the opinion of management, are necessary to present fairly the financial position, results of operations and cash flows for the interim periods reported. Such adjustments are of a normal, recurring nature.
	Our financial condition as of, and our operating results for, the three month and six month periods ended June 30, 2014 are not necessarily indicative of the financial condition and results that may be expected for the full year ending December 31, 2014 or any other interim period. Certain prior period amounts have been reclassified to conform to the current period's presentation. These reclassifications are of a normal recurring nature and did not impact the Company's operating income or consolidated net income.
	The accompanying unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes to audited consolidated financial statements included in our Annual Report on Form 10-K for the year ended December 31, 2013 (the "2013 Annual Report"). There has been no material change in the significant accounting policies followed by us during the three and six month periods ended June 30, 2014 from those disclosed in the 2013 Annual Report. Unless the context otherwise requires, references to "Axiall," the "Company," "we," "our" or "us," means Axiall Corporation and its consolidated subsidiaries.

MERGER_WITH_THE_PPG_CHEMICALS_

MERGER WITH THE PPG CHEMICALS BUSINESS	6 Months Ended
	Jun. 30, 2014
MERGER WITH THE PPG CHEMICALS BUSINESS	'
MERGER WITH THE PPG CHEMICALS BUSINESS	'
	2. MERGER WITH THE PPG CHEMICALS BUSINESS
	On January 28, 2013, we completed our acquisition of substantially all of the assets and liabilities of the Merged Business and completed the related financings (collectively, the "Transactions"). 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 segment since January 28, 2013.
	The purchase price of the Merged Business of approximately $2.8 billion consisted of: (i) the issuance of approximately 35.2 million shares of our common stock valued at approximately $1.8 billion; (ii) debt assumed of approximately $967.0 million; and (iii) the assumption of other liabilities, including pension liabilities and other post-retirement obligations.
	Summary Pro Forma Information.    The following unaudited pro forma information reflects our consolidated results of operations as if the Transactions had taken place on January 1, 2012. The pro forma information includes primarily adjustments for depreciation based on the estimated fair value of the property, plant and equipment acquired in the Merger, amortization of acquired intangible assets and interest expense on the debt we incurred to finance the Transactions. The pro forma information is not necessarily indicative of the results of operations that we would have reported had the Transactions actually closed on January 1, 2012, nor is it necessarily indicative of future results.
	(In millions, except per share data)	Three Months		Six Months
		Ended June 30,		Ended June 30,
		2013		2013
	Net sales	$	1,272.80	$	2,441.70
	Net income attributable to Axiall	$	75.5	$	66.6
	Income per share attributable to Axiall:	​		​
	Basic	$	1.08	$	0.95
	Diluted	$	1.07	$	0.95
	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.

NEW_ACCOUNTING_PRONOUNCEMENTS

NEW ACCOUNTING PRONOUNCEMENTS	6 Months Ended
	Jun. 30, 2014
NEW ACCOUNTING PRONOUNCEMENTS	'
NEW ACCOUNTING PRONOUNCEMENTS	'
	3. NEW ACCOUNTING PRONOUNCEMENTS
	In June 2014, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU" or "Update") 2014-12—Compensation—Stock Compensation (Topic 718). Under this Update: Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period (a consensus of the FASB Emerging Issues Task Force), a performance target that affects vesting, and that could be achieved after the requisite service period, would be treated as a performance condition. GAAP did not address these issues. The Update states that a reporting entity should apply existing guidance in Topic 718 to account for awards with performance conditions that affect the vesting of such awards. As such, the performance target should not be reflected in estimating the grant-date fair value of the award. Compensation cost should be recognized in the period in which it becomes probable that the performance target will be achieved and should represent the compensation cost attributable to the periods for which the requisite service has already been rendered. If the performance target becomes probable of being achieved before the end of the requisite service period, the remaining unrecognized compensation cost should be recognized prospectively over the remaining requisite service period. The total amount of compensation cost recognized during and after the requisite service period should reflect the number of awards that are expected to vest and should be adjusted to reflect those awards that ultimately vest. The requisite service period ends when the employee can cease rendering service and still be eligible to vest in the award if the performance target is achieved. The stated vesting period (which includes the period in which the performance target could be achieved) may differ from the requisite service period. The amendments in this Update are effective for annual reporting periods beginning after December 15, 2015. Earlier adoption is permitted. We are evaluating the amendments in this Update and have not yet determined the impact on our condensed consolidated financial statements.
	In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers. The Update outlines a single, comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance issued by the FASB, including industry specific guidance. The Update provides accounting guidance for all revenue arising from contracts with customers and affects all entities that enter into contracts with customers to provide goods and services. The guidance also provides a model for the measurement and recognition of gains and losses on the sale of certain nonfinancial assets, such as property and equipment, including real estate. The Update is effective for annual reporting periods, including interim reporting periods within those periods, beginning after December 15, 2016. The new standard must be adopted using either a full retrospective approach for all periods presented in the period of adoption or a modified retrospective approach. The modified retrospective approach requires that the new standard be applied to all new and existing contracts as of the date of adoption, with a cumulative catch-up adjustment recorded to the opening balance of retained earnings at the effective date for existing contracts that still require performance by the entity. Under the modified retrospective approach, amounts reported prior to the date of adoption will be presented under existing guidance. The Update also requires entities to disclose both quantitative and qualitative information to enable users of the financial statements to understand the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. We have not yet determined the impact of adopting the standard on our financial statements. Nor have we determined whether we will utilize the full retrospective or modified retrospective approach.
	In April 2014, the FASB issued ASU 2014-08—Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity. The amendments in this Update change the requirements for reporting discontinued operations in Subtopics 205 (Presentation of Financial Statements) and 360 (Property, Plant, and Equipment). The Update changes the criteria for reporting discontinued operations and enhances the FASB's convergence with International Accounting Standards. The Update improves the definition of discontinued operations by limiting discontinued operations reporting specifically to the disposal of a component or a group of components of an entity that results in a strategic shift that has (or will have) a major effect on an entity's operations and financial results when certain criteria are met. The Update raises the threshold for disposals to qualify as discontinued operations and expands the disclosure requirements for discontinued operations and certain other disposals that do not qualify as discontinued operations. The amendments in this Update are effective for annual periods beginning on or after December 15, 2014, and interim periods within that year. We are evaluating the amendments in this Update and do not expect them to have a material impact on our condensed consolidated financial statements.
	In July 2013, the FASB issued ASU 2013-11, Income Taxes (Topic 740): Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists. Prior to this Update, GAAP did not include explicit guidance on the financial statement presentation of an unrecognized tax benefit when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward existed. The Update provides that a liability related to an unrecognized tax benefit would be offset against a deferred tax asset for a net operating loss carryforward, a similar tax loss or a tax credit carryforward if such settlement is required or expected in the event the uncertain tax position is disallowed. In that case, the liability associated with the unrecognized tax benefit is presented in the financial statements as a reduction to the related deferred tax asset for a net operating loss carryforward, a similar tax loss or a tax credit carryforward. In situations in which a net operating loss carryforward, a similar tax loss or a tax credit carryforward is not available at the reporting date under the tax law of the jurisdiction or the tax law of the jurisdiction does not require, and the entity does not intend to use, the deferred tax asset for such purpose, the unrecognized tax benefit will be presented in the financial statements as a liability and will not be combined with deferred tax assets. The amendments in this Update do not require new recurring disclosures. The Update is effective for fiscal years beginning after December 15, 2013. In accordance with this Update, at June 30, 2014, the Company reclassified liabilities associated with certain unrecognized tax benefits as a reduction to a deferred tax assets for a net operating loss carryforward in the amount of $4.5 million.

INVENTORIES

INVENTORIES	6 Months Ended
	Jun. 30, 2014
INVENTORIES	'
INVENTORIES	'
	4. INVENTORIES
	As of June 30, 2014 and December 31, 2013, the major classes of inventories were as follows:
	(In millions)	June 30,		December 31,
		2014		2013
	Raw materials	$	156.8	$	159.5
	Work-in-progress		7.4		5.2
	Finished goods	​	258.9	​	238.9
	Inventories	$	423.1	$	403.6

PROPERTY_PLANT_AND_EQUIPMENT_N

PROPERTY, PLANT AND EQUIPMENT, NET	6 Months Ended
	Jun. 30, 2014
PROPERTY, PLANT AND EQUIPMENT, NET	'
PROPERTY, PLANT AND EQUIPMENT, NET	'
	5. PROPERTY, PLANT AND EQUIPMENT, NET
	As of June 30, 2014 and December 31, 2013, property, plant and equipment consisted of the following:
	(In millions)	June 30,		December 31,
		2014		2013
	Chemical manufacturing plants	$	1,308.90	$	1,259.10
	Machinery and equipment		1,209.80		1,052.80
	Buildings	​	209.8	​	219.9
	Depletable land and land improvements		175.2		292.2
	Construction-in-progress	​	117.3	​	134.7
	Property, plant and equipment, at cost		3,021.00		2,958.70
	Less: accumulated depreciation	​	1,358.00	​	1,300.00
	Property, plant and equipment, net	$	1,663.00	$	1,658.70

GOODWILL_OTHER_INTANGIBLE_ASSE

GOODWILL, OTHER INTANGIBLE ASSETS AND RESTRUCTURING	6 Months Ended
	Jun. 30, 2014
GOODWILL, OTHER INTANGIBLE ASSETS AND RESTRUCTURING	'
GOODWILL, OTHER INTANGIBLE ASSETS AND RESTRUCTURING	'
	6. GOODWILL, OTHER INTANGIBLE ASSETS AND RESTRUCTURING
	Our intangible assets consist of goodwill, customer relationships, supply contracts, trade names, and technology. 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.
	Goodwill.    We have two segments that contain reporting units with goodwill and intangible assets: our chlorovinyls segment includes goodwill in its chlor-alkali and derivatives and compound reporting units and our building products segment includes goodwill primarily in its siding reporting unit. During the quarter ended June 30, 2014, the Company recorded an immaterial correction of an error related to the overstatement of certain assets and deferred tax liabilities recorded in connection with the acquisition accounting for the Merged Business that were outside of the measurement period. The Company recognized a $0.7 million decrease in the fair value of acquired net assets and a $0.7 million increase to goodwill on the consolidated balance sheet as of June 30, 2014. Management performed an evaluation under Staff Accounting Bulletin No. 108 and concluded the effect of the adjustment is immaterial to the current and prior periods' financial statements. The following table provides the detail of the changes made to goodwill during the six months ended June 30, 2014.
	(In millions)	Chlorovinyls			Building			Total
					Products
	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
	Gross goodwill at December 31, 2013	$	1,808.80		$	160.3		$	1,969.10
	Adjustments		0.7			-			0.7
	Foreign currency translation adjustment	​	(0.5	)	​	-		​	(0.5	)
	Gross goodwill at June 30, 2014		1,809.00			160.3			1,969.30
	Accumulated impairment losses	​	(55.5	)	​	(150.4	)	​	(205.9	)
	Net goodwill at June 30, 2014	$	1,753.50		$	9.9		$	1,763.40
	Indefinite-lived intangible assets.    Our indefinite-lived intangible assets consisted of certain trade names with a carrying value of $6.0 million at June 30, 2014 and December 31, 2013 in our building products segment.
	Definite-lived intangible assets.    At June 30, 2014 and December 31, 2013, 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 segment. 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. At June 30, 2014 and December 31, 2013, 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 June 30, 2014 and December 31, 2013.
		Chlorovinyls						Building Products						Total
	(In millions)	June 30,			December 31,			June 30,			December 31,			June 30,			December 31,
		2014			2013			2014			2013			2014			2013
	Gross carrying amounts	​	​		​	​		​	​		​	​		​	​		​	​
	Customer relationships	$	1,142.30		$	1,142.30		$	32.2		$	32.2		$	1,174.50		$	1,174.50
	Supply contracts	​	42.6		​	42.6		​	-		​	-		​	42.6		​	42.6
	Trade names		6			6			-			-			6			6
	Technology	​	14.9		​	14.9		​	17.4		​	17.4		​	32.3		​	32.3
	Total		1,205.80			1,205.80			49.6			49.6			1,255.40			1,255.40
	Accumulated amortization:	​			​			​			​			​			​
	Customer relationships		(89.6	)		(58.2	)		(11.2	)		(10.5	)		(100.8	)		(68.7	)
	Supply contracts	​	(3.0	)	​	(2.0	)	​	-		​	-		​	(3.0	)	​	(2.0	)
	Trade names		(0.5	)		(0.3	)		-			-			(0.5	)		(0.3	)
	Technology	​	(1.0	)	​	(0.6	)	​	(11.9	)	​	(11.1	)	​	(12.9	)	​	(11.7	)
	Total		(94.1	)		(61.1	)		(23.1	)		(21.6	)		(117.2	)		(82.7	)
	Foreign currency translation adjustment:	​			​			​			​			​			​
	Customer relationships		(4.4	)		(4.0	)		-			-			(4.4	)		(4.0	)
	Total	​	(4.4	)	​	(4.0	)	​	-		​	-		​	(4.4	)	​	(4.0	)
	Net carrying amounts
	Customer relationships	​	1,048.30		​	1,080.10		​	21		​	21.7		​	1,069.30		​	1,101.80
	Supply contracts		39.6			40.6			-			-			39.6			40.6
	Trade names	​	5.5		​	5.7		​	-		​	-		​	5.5		​	5.7
	Technology		13.9			14.3			5.5			6.3			19.4			20.6
	Total	$	1,107.30		$	1,140.70		$	26.5		$	28		$	1,133.80		$	1,168.70
	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 $16.8 million and $18.2 million for the three months ended June 30, 2014 and 2013, respectively and $33.6 million and $29.8 million for the six months ended June 30, 2014 and 2013, respectively. The estimated annual amortization expense for definite-lived intangible assets the next five fiscal years is approximately $67.1 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 three and six month periods ended June 30, 2014, we recorded $1.8 million and $2.9 million, respectively, in restructuring charges in our building products segment that are included in Transaction-related costs and other, net in the unaudited condensed consolidated statements of operations. We expect to complete these restructuring initiatives in 2015 with additional expected restructuring charges in 2014 and 2015 totaling a combined $3.3 million.

OTHER_ASSETS_NET

OTHER ASSETS, NET	6 Months Ended
	Jun. 30, 2014
OTHER ASSETS, NET	'
OTHER ASSETS, NET	'
	7. OTHER ASSETS, NET
	As of June 30, 2014 and December 31, 2013, other assets, net of accumulated amortization, consisted of the following:
	(In millions)	June 30,		December 31,
		2014		2013
	Pension assets	$	28.2	$	26.9
	Deferred financing costs, net		27.2		28.8
	Deferred income taxes	​	17.4	​	21.8
	Advances to and investments in joint ventures, net		17.4		14.2
	Advances for long-term purchase contracts, net	​	4.5	​	9.1
	Long-term assets held for sale		4.8		3.9
	Other	​	6.3	​	7.4
	Total other assets, net	$	105.8	$	112.1

LONGTERM_DEBT_AND_LEASE_FINANC

LONG-TERM DEBT AND LEASE FINANCING OBLIGATION	6 Months Ended
	Jun. 30, 2014
LONG-TERM DEBT AND LEASE FINANCING OBLIGATION	'
LONG-TERM DEBT AND LEASE FINANCING OBLIGATION	'
	8. LONG-TERM DEBT AND LEASE FINANCING OBLIGATION
	As of June 30, 2014 and December 31, 2013, our long-term debt consisted of the following:
	(In millions)	Maturity Date		June 30,			December 31,
				2014			2013
	4.625 Notes	​	February 15, 2021	$	688		$	688
	4.875 Notes		May 15, 2023		450			450
	Term Loan (net of debt issuance costs totaling $2.2 million at June 30, 2014 and $2.4 million at December 31, 2013)	​	January 28, 2017	​	193.6		​	194.8
	ABL Revolver		January 28, 2018		13.7			-
	Total debt	​	​	$	1,345.30		$	1,332.80
	Less current portion of long-term debt				(16.5	)		(2.8	)
	Long-term debt, net	​	​	$	1,328.80		$	1,330.00
	Term Loan and ABL Revolver
	As of June 30, 2014, outstanding borrowings under the Company's term loan facility (the "Term Loan") had a stated interest rate of 3.50 percent per annum.
	The Company's asset based revolving credit facility (the "ABL Revolver") provides for a maximum of $500.00 million of revolving credit. The credit agreement governing the ABL Revolver (the "ABL Credit Agreement") contains customary covenants (subject to certain exceptions), including certain restrictions on the Company and its subsidiaries to pay dividends. In addition, the Company is subject to a fixed charge coverage ratio (as defined in the ABL Credit Agreement) of 1.10 to 1.00 if excess availability is less than $62.5 million for three consecutive business days. As of June 30, 2014, the outstanding balance in our ABL Revolver was $13.7 million with an interest rate of 3.75 percent. At December 31, 2013, we had no outstanding balance in our ABL Revolver. Our availability under the ABL Revolver at June 30, 2014 was approximately $400.8 million, net of outstanding letters of credit totaling $85.5 million and our ABL Revolver balance totaling $13.7 million.
	As of June 30, 2014, we were in compliance with the covenants under the ABL Credit Agreement, the Term Loan agreement, the indentures governing $688.0 million in aggregate principal amount of 4.625 percent senior notes of Eagle Spinco Inc. ("Spinco") due 2021 (the "4.625 Notes") and $450.0 million in aggregate principal amount of 4.875 percent senior notes of Axiall Corporation due 2023 (the "4.875 Notes").
	Lease Financing Obligation
	As of June 30, 2014 and December 31, 2013, we had a lease financing obligation of $102.0 million and $104.7 million, respectively. The change from the December 31, 2013 balance is due to a one-time $2.3 million payment and the change in the Canadian dollar exchange rate as of June 30, 2014. The lease financing obligation is the result of the sale and concurrent leaseback of certain land and buildings in Canada in 2007 for a term of ten years. In connection with this transaction, a collateralized letter of credit was issued in favor of the buyer-lessor, resulting in the transaction being recorded as a financing transaction rather than a sale for GAAP purposes. As a result, the land, building and related accounts continue to be recognized in the unaudited condensed consolidated balance sheets. The amount of the collateralized letter of credit was $1.6 million and $3.8 million as of June 30, 2014 and December 31, 2013, respectively. We are not obligated to repay the lease financing obligation amount of $102.0 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 June 30, 2014 are $2.9 million in 2014, $5.9 million in 2015, $6.0 million in 2016 and $1.5 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, 2013 is due to a one-time $2.3 million payment, current period payments and the change in the Canadian dollar exchange rate as of June 30, 2014.

FAIR_VALUE_OF_FINANCIAL_INSTRU

FAIR VALUE OF FINANCIAL INSTRUMENTS	6 Months Ended
	Jun. 30, 2014
FAIR VALUE OF FINANCIAL INSTRUMENTS	'
FAIR VALUE OF FINANCIAL INSTRUMENTS	'
	9. FAIR VALUE OF FINANCIAL INSTRUMENTS
	Financial instruments consist primarily of cash and cash equivalents, accounts receivable, accounts payable, accrued expenses and long-term debt. The carrying amounts 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. Our ABL Revolver is fair valued using comparable recent third party transactions. Our commodity hedge contracts are fair valued with Level 2 inputs based on quoted market values for similar but not identical financial instruments. When computed for the purposes of impairment testing, the fair values of our goodwill and other acquired intangible assets are determined using Level 3 inputs. For further details concerning the fair value of goodwill and other intangible assets, see Note 6 to the unaudited condensed consolidated financial statements.
	The FASB ASC 820-10 establishes a fair value hierarchy that prioritizes observable and unobservable inputs to valuation techniques used to measure fair value. These levels, in order of highest to lowest priority are described below:
	Level 1  —	Quoted prices (unadjusted) in active markets for identical assets or liabilities at the measurement date.
	Level 2  —	Observable prices that are based on inputs not quoted on active markets, but corroborated by market data.
	Level 3  —	Prices that are unobservable for the asset or liability and are developed based on the best information available under the circumstances, which might include the Company's own data.
	The following is a summary of the carrying amounts and estimated fair values of our long-term debt as of June 30, 2014 and December 31, 2013:
		June 30, 2014				December 31, 2013
	(In millions)	Carrying		Fair		Carrying		Fair
		Amount		Value		Amount		Value
	Level 1:	​		​		​		​
	Long-term debt:
	4.625 Notes	$	688	$	690.6	$	688	$	676.4
	4.875 Notes		450		449.2		450		426.9
	Level 2:	​		​		​		​
	Long-term debt:
	Term Loan (net of debt issuance costs totaling $2.2 million at June 30, 2014 and $2.4 million at December 31, 2013)	​	193.6	​	196.7	​	194.8	​	199
	ABL Revolver due 2018		13.7		13.7		-		-
	Derivative instrument:	​		​		​		​
	Commodity hedge contract liability		0.1		0.1		-		-

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 30, 2014
COMMITMENTS AND CONTINGENCIES	'
COMMITMENTS AND CONTINGENCIES	'
	10. COMMITMENTS AND CONTINGENCIES
	Legal Proceedings.    We are involved in a number of contingencies incidental to the normal conduct of our business including lawsuits, claims and environmental contingencies. The outcome of these contingencies is inherently unpredictable. We believe that, in the aggregate, the outcome of all known contingencies including lawsuits, claims and environmental contingencies will not have a material adverse effect on our financial statements; however, specific outcomes with respect to such contingencies may be material to the financial statements of any particular period in which costs, if any, are recognized. Our assessment of the potential impact of the environmental contingencies is subject to uncertainty due to the complex, ongoing and evolving process of investigation and remediation of such environmental contingencies, and the potential for technological and regulatory developments. In addition, the impact of evolving programs, such as natural resource damage claims, industrial site reuse initiatives and state remediation programs creates further uncertainty of the ultimate resolution of these environmental contingencies. We anticipate that the resolution of many contingencies, and in particular environmental contingencies, will occur over an extended period of time.
	Environmental Matters.    It is our policy to accrue expenses for environmental contingencies when it is probable that a liability has been incurred and the amount of loss can be reasonably estimated. Reserves for environmental liabilities do not include any potential offsets related to claims against third parties.
	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 June 30, 2014 and December 31, 2013, we had reserves for environmental contingencies totaling approximately $62 million and $64 million, respectively, of which approximately $10 million and $12 million, respectively were 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 during the fourth quarter of 2014 and continue for a number of years thereafter, with a period of monitoring for remedy effectiveness to follow remediation. As of June 30, 2014 and December 31, 2013, we have reserved approximately $24 million and $25 million, respectively, for the costs associated with this matter.
	•
	As of June 30, 2014 and December 31, 2013, we have reserved approximately $15 million for environmental contingencies related to on-site remediation at the Lake Charles, Louisiana facility that we acquired as part of the Merged Business (the "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.
	•
	As of June 30, 2014 and December 31, 2013, 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. 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 polyvinyls chloride ("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.
	We monitor our estimate for reasonably possible environmental losses on a quarterly basis to determine if any of the reasonably possible loss items have become probable and estimable during the current quarter. It is our policy to accrue expenses for environmental contingencies when management believes the amount of losses are probable and estimable. In addition, when environmental items that were previously reasonably possible become probable and estimable and, therefore, recorded in our condensed consolidated balance sheets and statements of operations, we adjust our environmental reasonably possible exposure range accordingly.
	Involuntary Conversion of Property, Plant and Equipment.    On December 20, 2013 a fire occurred in what is commonly known as the Company's PHH vinyl chloride monomer ("VCM") manufacturing plant in Lake Charles, Louisiana. The fire impacted several process components of the PHH VCM manufacturing plant. Operations at the plant returned to full service at the end of June 2014. The Company maintains property and business interruption insurance policies that provided coverage for the 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 unaudited consolidated statements of operations for the three and six months ended June 30, 2014. We expect this will result in a net gain to the Company. We received a portion of our insurance claim for the physical property damage to the assets impacted by the fire in the three and six months ended June 30, 2014. We anticipate we will receive additional net insurance proceeds for the physical property damage to the assets impacted by the fire, related cleanup and other costs and potentially for a business interruption claim associated with the incident based on the coverage in our insurance policies.

EMPLOYEE_RETIREMENT_PLANS

EMPLOYEE RETIREMENT PLANS	6 Months Ended
	Jun. 30, 2014
EMPLOYEE RETIREMENT PLANS	'
EMPLOYEE RETIREMENT PLANS	'
	11. EMPLOYEE RETIREMENT PLANS
	Defined Benefit Pension and OPEB Welfare Plans
	The Company sponsors and/or contributes to other postretirement medical and insurance plans ("OPEB") and pension and other benefit plans covering many of our United States employees, in whole or in part, based on meeting certain eligibility criteria. In addition, the Company and its subsidiaries have various pension plans and other forms of postretirement arrangements outside the United States, namely in Canada and Taiwan. As part of the Merger, we assumed certain liabilities related to pensions ("Assumed Pension Plans") and other postretirement benefit plans ("Assumed Postretirement Plans"). Refer to Note 2 to the unaudited condensed consolidated financial statements for additional information related to the Merger. We had no other OPEB obligations prior to the Merger.
	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 benefits to certain employees and retirees of the Merged Business and are closed to new hires. Recently approved amendments to the Assumed Pension Plans for United States salaried employees froze all future benefit accruals for non-union employees effective January 31, 2014. The impact of these amendments to the Assumed Pension Plans was recognized in the fourth quarter of 2013.
	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 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 future 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 Assumed Postretirement Plans for the United States has been reflected beginning in the fourth quarter of 2013.
	Components of net periodic benefit income (expense) for the three months ended June 30, 2014 and 2013 includes the following:
		Pensions						OPEB Benefits
		Three Months Ended						Three Months Ended
		June 30,						June 30,
	(In millions)	2014			2013			2014			2013
	Components of net periodic benefit income (expense):
	Interest cost	$	(7.9	)	$	(7.5	)	$	(1.1	)	$	(2.0	)
	Service cost		(0.9	)		(1.7	)		(0.2	)		(0.6	)
	Expected return on assets	​	11.8		​	9.8		​	-		​	-
	Amortization of:
	Prior service credit	​	-		​	-		​	2.2		​	-
	Actuarial gain (loss)		0.1			(0.5	)		-			-
	Total net periodic benefit income (expense)	$	3.1		$	0.1		$	0.9		$	(2.6	)
	Components of net periodic benefit income (expense) for the six months ended June 30, 2014 and 2013 includes the following:
		Pensions						OPEB Benefits
		Six Months Ended						Six Months Ended
		June 30,						June 30,
	(In millions)	2014			2013			2014			2013
	Components of net periodic benefit income (expense):
	Interest cost	$	(15.8	)	$	(13.0	)	$	(2.2	)	$	(3.3	)
	Service cost		(1.8	)		(2.8	)		(0.4	)		(1.1	)
	Expected return on assets	​	23.6		​	17.2		​	-		​	-
	Amortization of:
	Prior service credit	​	-		​	-		​	4.6		​	-
	Actuarial gain (loss)		0.2			(1.1	)		-			-
	Total net periodic benefit income (expense)	$	6.2		$	0.3		$	2		$	(4.4	)
	Assumptions
	The following weighted average assumptions were used to determine the net periodic benefit income (expense) for the defined benefit pension and other postretirement welfare plans.
		Pensions				OPEB
		2014		2013		2014			2013
	Discount rate	4.83%		4.09%		​	4.65%		4.35%
	Expected return on assets	7.42%		6.81%			Not Applicable		Not Applicable
	Rate of compensation increase	3.00%		3.15%		​	3.00%		3.11%
	The weighted-average healthcare cost trend rate (inflation) used for 2014 is 7.49 percent declining to 4.50 percent in the year 2024. In selecting the rates for our current and long-term health care cost assumptions, we take into consideration a number of factors including our actual health care cost increases, the design of our benefit programs, the demographics of our active and retiree populations and external expectations of future medical cost inflation rates.
	Contributions
	There were no significant contributions to the pension plan trusts during the three and six months ended June 30, 2014 and 2013. We estimate that we will make payments of approximately $1.9 million for benefit payments related to our pension plans and $7.8 million for benefit payments related to OPEB plans for the year ending December 31, 2014.
	Defined Contribution Plans
	Most of our employees 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 $3.2 million and $3.6 million for the three months ended June 30, 2014 and 2013, respectively and $7.5 million and $7.3 million for the six months ended June 30, 2014 and 2013, respectively.

STOCKBASED_COMPENSATION

STOCK-BASED COMPENSATION	6 Months Ended
	Jun. 30, 2014
STOCK-BASED COMPENSATION	'
STOCK-BASED COMPENSATION	'
	12. STOCK-BASED COMPENSATION
	We grant various types of share-based payment awards to participants, including restricted stock unit awards and stock option grants. The key terms of our restricted stock unit awards and our stock option grants, including all financial disclosures, are set forth in our Annual Report on Form 10-K for the year ended December 31, 2013.
	Information regarding our stock-based compensation expense for the three and six month periods ended June 30, 2014 are as follows:
		Three Months Ended June 30,						Six Months Ended June 30,
	(In millions)	2014			2013			2014			2013
	Stock based compensation expense	$	4.3		$	2.6		$	7.1		$	4.5
	Income tax provision related to stock compensation expense		(1.5	)		(0.9	)		(2.5	)		(1.5	)
	After tax share based compensation expense	$	2.8		$	1.7		$	4.6		$	3
	In computing diluted earnings per share for the three and six months ended June 30, 2014, common stock equivalents of 0.6 million and 0.3 million shares were not included due to their anti-dilutive effect. For both the three and six months ended June 30, 2013, common stock equivalents of 0.1 million shares were not included due to their anti-dilutive effect. Certain of our restricted stock units participate in dividend distributions, however, the distributions for these restricted stock units do not have a material impact on our earnings per share calculation.

ACCUMULATED_OTHER_COMPREHENSIV

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) AND OTHER COMPREHENSIVE INCOME (LOSS)	6 Months Ended
	Jun. 30, 2014
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) AND OTHER COMPREHENSIVE INCOME (LOSS)	'
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)
	Accumulated other comprehensive income (loss) includes: i) adjustments to pension and OPEB liabilities; ii) foreign currency translation of assets and liabilities of foreign subsidiaries and the effects of exchange rate changes on intercompany balances of a long-term nature; iii) equity investee's other comprehensive income (loss) items; and iv) unrealized gains and losses on derivative financial instruments designated as cash flow hedges. Amounts recorded in accumulated other comprehensive income (loss), net of tax, as of June 30, 2014 and December 31, 2013, and changes within the period are as follows:
	(In millions)	Accrued			Foreign			Derivative			Accumulated
		Pension			Currency			Cash Flow			Other
		Benefit			Items			Hedges			Comprehensive
		Liabilities									Income (Loss)
	Balance at December 31, 2013	$	60.5		$	6.7		$	(0.9	)	$	66.3
	Other comprehensive income (loss) before reclassifications	​	(0.1	)	​	0.1		​	(0.4	)	​	(0.4	)
	Amounts reclassified from accumulated other comprehensive income (loss)		(3.0	)		—			—			(3.0	)
	Other comprehensive income (loss) attributable to Axiall, net of tax	​	(3.1	)	​	0.1		​	(0.4	)	​	(3.4	)
	Balance at June 30, 2014	$	57.4		$	6.8		$	(1.3	)	$	62.9
	Other Comprehensive Income (Loss)
	Other comprehensive income (loss) is derived from adjustments to reflect the unrealized loss on derivatives, changes in pension and OPEB liabilities adjustment, changes in equity investee's other comprehensive loss and changes in foreign currency translation adjustments. The components of other comprehensive income (loss) for the three and six month periods ended June 30, 2014 and 2013 are as follows:
		Three Months Ended June 30,						Six Months Ended June 30,
	(In millions)	2014			2013			2014			2013
	Change in foreign currency translation adjustment:	​			​			​			​
	Currency translation adjustments	$	22.5		$	(15.0	)	$	(1.9	)	$	(26.6	)
	Tax expense (benefit)	​	8.7		​	(5.5	)	​	(0.6	)	​	(8.9	)
	Foreign currency translation adjustment, net of tax	$	13.8		$	(9.5	)	$	(1.3	)	$	(17.7	)
	Change in pension and OPEB liability adjustments:
	Pension and OPEB liability adjustments	$	(2.3	)	$	0.5		$	(4.8	)	$	1.1
	Tax expense (benefit)		(0.9	)		0.2			(1.8	)		0.3
	Pension and OPEB liability adjustments, net of tax	$	(1.4	)	$	0.3		$	(3.0	)	$	0.8
	Unrealized loss on derivative cash flow hedges:	​			​			​			​
	Commodity hedge contracts	$	(0.1	)	$	—		$	(0.1	)	$	—
	Equity interest in investee's other comprehensive loss	​	(0.2	)	​	(0.9	)	​	(0.5	)	​	(0.9	)
	Pre-tax amount		(0.3	)		(0.9	)		(0.6	)		(0.9	)
	Tax benefit	​	(0.1	)	​	—		​	(0.2	)	​	—
	Derivative cash flow hedges, net of tax	$	(0.2	)	$	(0.9	)	$	(0.4	)	$	(0.9	)
	Other comprehensive income (loss), before income taxes	$	19.9		$	(15.4	)	$	(7.3	)	$	(26.4	)
	Total tax expense (benefit) for the period	​	7.7		​	(5.3	)	​	(2.6	)	​	(8.6	)
	Other comprehensive income (loss), net of tax	$	12.2		$	(10.1	)	$	(4.7	)	$	(17.8	)
	The components of other comprehensive income (loss) that have been reclassified during the three and six month periods ended June 30, 2014 and 2013 are as follows:
		Three Months Ended June 30,						Six Months Ended June 30,						Affected Line Items
														on the Unaudited
														Condensed Consolidated
														Statements of
	(In millions)	2014			2013			2014			2013			Operations
	Details about other comprehensive income (loss) components:	​			​			​			​
	Change in pension and OPEB liability adjustments:
	Amortization of actuarial loss (gain) and prior service credit(1)	$	(2.3	)	$	0.5		$	(4.8	)	$	1.1		Cost of sales and selling, general and administrative expenses
	Tax expense (benefit)		(0.9	)		0.2			(1.8	)		0.3		Provision for income taxes
	Reclassifications for the period, net of tax	$	(1.4	)	$	0.3		$	(3.0	)	$	0.8		​
	-1
	These other comprehensive income (loss) components are included in the computation of net periodic benefit income (expense).
	See Note 11 to the unaudited condensed consolidated financial statements for additional details.

INCOME_TAXES

INCOME TAXES	6 Months Ended
	Jun. 30, 2014
INCOME TAXES	'
INCOME TAXES	'
	14. INCOME TAXES
	Our effective income tax rates for the three and six month periods ended June 30, 2014 were provisions of 27.9 percent and 15.3 percent, respectively, compared to provisions of 30.2 percent and 31.5 percent, respectively, for the three and six month periods ended June 30, 2013. The effective income tax rates were determined using the estimated annual effective tax rate after considering discrete items for each respective period. The effective income tax rates for the three and six month periods ended June 30, 2014 were lower than the United States statutory federal income tax rate primarily due to various permanent differences including deductions for manufacturing activities and the favorable impact of changes in uncertain tax positions (cumulative $3.5 million for the six months ended June 30, 2014). The effective income tax rates for the three and six month periods ended June 30, 2013 were lower than the United States statutory federal income tax rate primarily due to various permanent differences, including deductions for manufacturing activities.

INVESTMENTS

INVESTMENTS	6 Months Ended
	Jun. 30, 2014
INVESTMENTS	'
INVESTMENTS	'
	15. INVESTMENTS
	We own a 50 percent interest in several manufacturing joint ventures in both our building products and chlorovinyls segments. In addition, and in connection with the Merger, we acquired a 50 percent ownership interest in RS Cogen, LLC ("RS Cogen"), which produces electricity and steam that are primarily sold to Axiall and its joint venture partner under take-or-pay contracts with terms that extend to 2022 and is reported in our chlorovinyls segment. The joint venture was formed with a wholly-owned subsidiary of Entergy Corporation ("Entergy") in 2000 for the construction and operation of a 425 megawatt combined cycle, natural gas-fired cogeneration facility in Lake Charles, Louisiana, the majority of which was financed by loans having terms that extend to 2022 from a syndicate of banks. Axiall's future commitment to purchase electricity and steam from the joint venture per the take-or-pay contracts approximates $23.5 million per year subject to contractually defined inflation adjustments. As of June 30, 2014, our future commitment under the take-or-pay arrangement approximates $199.1 million in the aggregate, with purchases during the six month period ended June 30, 2014 totaling $12.4 million.
	RS Cogen is a variable interest entity under GAAP. The daily operations of the cogeneration facility are the activities of RS Cogen that most significantly impact its economic performance. These activities are directed by a management team with oversight by a management committee that has equal representation from Axiall and Entergy. By the terms of the joint venture agreement, all decisions of the management committee require approval by a majority of its members. Accordingly, the power to direct the activities of RS Cogen is equally shared between RS Cogen's two owners and, thus, Axiall does not consider itself to be the joint venture's primary beneficiary. Accordingly, Axiall accounts for its investment in RS Cogen under the equity method of accounting. We have recorded our investment in RS Cogen in other assets in the accompanying unaudited condensed consolidated balance sheets and our share of investee earnings in cost of goods sold in the unaudited condensed consolidated statements of operations.
	The following table summarizes our maximum exposure to loss associated with RS Cogen as of June 30, 2014.
	(In millions)
	Investment in and net advances to RS Cogen	$	7.3
	Supply contracts		39.6
	Maximum exposure to loss	$	46.9
	We produce chlorine, caustic soda, hydrogen, HCL and sodium hypochlorite (bleach) at our Kaohsiung, Taiwan facility. The Kaohsiung, Taiwan facility is operated by Taiwan Chlorine Industries, Ltd. ("TCI"), a joint venture in which we own a 60 percent interest and consolidate in our financial statements. A reconciliation of our minority partner's ownership, reported as noncontrolling interest follows:
	(In millions)
	Noncontrolling interest at January 1, 2014	$	119.4
	Net income attributable to noncontrolling interest		1.9
	Other comprehensive income (loss) attributable to noncontrolling interest(a)	​	(1.3	)
	Distribution to noncontrolling interest		(7.7	)
	Noncontrolling interest at June 30, 2014	$	112.3
	(a)
	Other comprehensive loss attributable to noncontrolling interest primarily relates to change in foreign currency translation adjustment.

SEGMENT_INFORMATION

SEGMENT INFORMATION	6 Months Ended
	Jun. 30, 2014
SEGMENT INFORMATION	'
SEGMENT INFORMATION	'
	16. 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, 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 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 and reconciliations from consolidated operating income to consolidated net income before income taxes for the three and six month periods ended June 30, 2014 and 2013 are provided in the tables below.
	(In millions)	Chlorovinyls		Building		Aromatics			Eliminations,			Total
				Products					Unallocated
									and Other
	Three Months Ended June 30, 2014	​		​		​			​			​
	Net sales	​$	777.9	​$	243.8	​$	215.2		​$	-		​$	1,236.90
	Intersegment revenues	​	67.8	​	-	​	-		​	(67.8	)	​	-
	Total net sales	​$	845.7		243.8		215.2			(67.8	)	​$	1,236.90
	Operating income (loss)	​	​$66.6	​	14.2	​	(7.4	)	​	(15.0	)	​	​  ​$58.4
	Interest expense, net												(19.1	)
	Foreign exchange loss	​		​	​	​	​		​	​		​	(0.3	)
	Income before income taxes											$	39
	Three Months Ended June 30, 2013
	Net sales	​	​  ​$801.8	​	​  ​$244.5	​	​  ​$226.5		​	​  ​$-		​	​  ​$1,272.8
	Intersegment revenues		64.2		-		-			(64.2	)		-
	Total net sales	​	​  ​$866.0	​	244.5	​	226.5		​	(64.2	)	​	​  ​$1,272.8
	Operating income	$	118.2	​	19.6	​	4.3		​	(17.5	)	$	124.6
	Interest expense, net												(19.4	)
	Foreign exchange gain	​	​	​	​	​	​		​	​		​	0.3
	Income before income taxes											$	105.5
	(In millions)	Chlorovinyls		Building		Aromatics			Eliminations,			Total
				Products					Unallocated
									and Other
	Six Months Ended June 30, 2014	​		​		​			​			​
	Net sales	$	1,460.10	$	398.5	$	372		$	-		$	2,230.60
	Intersegment revenues	​	119.7	​	-	​	-		​	(119.7	)	​	-
	Total net sales	$	1,579.80		398.5		372			(119.7	)	$	2,230.60
	Operating income (loss)	$	89.9		3.4		(2.9	)		(32.4	)	$	58
	Interest expense, net	​		​	​	​	​		​	​		​	(37.4	)
	Foreign exchange gain												0.1
	Income before income taxes	​		​	​	​	​		​	​		$	20.7
	Six Months Ended June 30, 2013	​		​		​			​			​
	Net sales	$	1,416.30	$	406.7	$	511		$	-		$	2,334.00
	Intersegment revenues	​	122.9	​	-	​	-		​	(122.9	)	​	-
	Total net sales	$	1,539.20	$	406.7	$	511		$	(122.9	)	$	2,334.00
	Operating income	$	209.4		5.8		17.3			(36.7	)	$	195.8
	Interest expense, net	​	​	​	​	​	​		​	​		​	(37.7	)
	Loss on redemption and other debt costs												(78.5	)
	Gain on acquisition of controlling interest	​	​	​	​	​	​		​	​		​	23.5
	Foreign exchange gain												0.4
	Income before income taxes	​	​	​	​	​	​		​	​		$	103.5

SUPPLEMENTAL_GUARANTOR_INFORMA

SUPPLEMENTAL GUARANTOR INFORMATION	6 Months Ended
	Jun. 30, 2014
SUPPLEMENTAL GUARANTOR INFORMATION	'
SUPPLEMENTAL GUARANTOR INFORMATION	'
	17. 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 Spinco and the Term Loan under which Spinco is the borrower, as described in Note 8 to the condensed consolidated financial statements, are guaranteed by each of Axiall Corporation's 100-percent owned domestic subsidiaries (including Spinco in the case of the 4.875 Notes), other than certain excluded subsidiaries. Axiall Corporation is also a guarantor under Spinco's 4.625 Notes and the Term Loan.
	As of June 30, 2014, 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 Building Products (USA) Inc., 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, LLC., Eagle Holdco 3 LLC, Eagle US 2 LLC, Axiall Ohio, Inc., Eagle Natrium LLC, and Eagle Pipeline, Inc. (collectively, the "Guarantor Subsidiaries") and Spinco. As of December 31, 2013, payment obligations under the indenture for the 4.625 Notes issued by Spinco are guaranteed by Axiall Corporation and each of the Guarantor Subsidiaries.
	Each of Spinco and the Guarantor Subsidiaries is a direct or indirect 100-percent owned subsidiary of Axiall Corporation. The guarantees made by each of Axiall Corporation, Spinco and the Guarantor Subsidiaries are full, unconditional and joint and several. Except with respect to certain subordination requirements relating to a non-guarantor subsidiary of the Company loaning funds to the Company or a Guarantor Subsidiary, there are no restrictions on the ability of Axiall Corporation, Spinco or any Guarantor Subsidiary to obtain funds from any of Axiall's 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 Spinco 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 Spinco, 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 the (i) condensed consolidating balance sheets as of June 30, 2014 and December 31, 2013, (ii) condensed consolidating statements of operations and comprehensive income (loss) for the three and six months ended June 30, 2014 and 2013, and (iii) condensed consolidating statements of cash flows for the six months ended June 30, 2014 and 2013, of each of Axiall Corporation (as parent issuer), Spinco (as subsidiary issuer), the Guarantor Subsidiaries (excluding Spinco), the Guarantor Subsidiaries (including Spinco and which also includes entries necessary to eliminate Spinco's investment in such Guarantor Subsidiaries and other intercompany account balances) and the Non-Guarantor Subsidiaries. The Company acquired PHH Monomers, LLC, Eagle Holdco 3 LLC, Eagle US 2 LLC, Axiall Ohio, Inc., Eagle Natrium LLC, and Eagle Pipeline, Inc. (the "Eagle Guarantors") and Spinco in connection with the consummation of the Transactions on January 28, 2013. The Eagle Guarantors are included in the Guarantor Subsidiary column of the following supplemental condensed consolidating balance sheet as of June 30, 2014 and December 31, 2013, the supplemental condensed consolidating statement of operations and comprehensive income (loss) for the three and six months ended June 30, 2014 and 2013 and the supplemental condensed consolidating statement of cash flows for the six months ended June 30, 2014 and 2013.
	AXIALL CORPORATION
	Supplemental Condensed Consolidating Balance Sheet
	June 30, 2014
	(Unaudited)
	(In millions)	Parent			Eagle			Guarantor			Guarantor			Non-			Eliminations			Consolidated
		Company			Spinco Inc.			Subsidiaries			Subsidiaries			Guarantor			(d)			(a)+(b)+(c)+(d)
		(a)						Excluding			Including			Subsidiaries
								Eagle			Eagle			(c)
								Spinco Inc.			Spinco Inc.
											(b)
	Assets:	​			​			​			​			​			​			​
	Cash and cash equivalents	​$	-		​$	-		​$	31.1		​$	31.1		​$	31.6		​$	-		​$	62.7
	Receivables, net of allowance for doubtful accounts	​	139.6		​	-		​	529.1		​	516.4		​	118.6		​	(159.0	)	​	615.6
	Inventories		-			-			308.6			308.6			114.5			-			423.1
	Prepaid expenses and other	​	2.3		​	-		​	20.2		​	20.2		​	8.4		​	(2.2	)	​	28.7
	Deferred income taxes		-			-			28.3			28.3			-			(2.7	)		25.6
	Total current assets	​	141.9		​	-		​	917.3		​	904.6		​	273.1		​	(163.9	)	​	1,155.70
	Property, plant and equipment, net		10.7			-			1,338.40			1,338.40			313.9			-			1,663.00
	Long-term receivables—affiliates	​	1,327.30		​	-		​	-		​	-		​	-		​	(1,327.3	)	​	-
	Goodwill		-			-			1,497.70			1,497.70			265.7			-			1,763.40
	Customer relationships, net	​	-		​	-		​	908.1		​	908.1		​	161.2		​	-		​	1,069.30
	Other intangibles, net		-			-			70.1			70.1			0.4			-			70.5
	Other assets, net	​	11.6		​	12.6		​	70.8		​	83.5		​	10.7		​	-		​	105.8
	Investment in subsidiaries		1,781.00			2,889.60			312			312			-			(2,093.0	)		-
	Total assets	$	3,272.50		$	2,902.20		$	5,114.40		$	5,114.40		$	1,025.00		$	(3,584.2	)	$	5,827.70
	Liabilities and Equity:
	Current portion of long-term debt	$	13.7		$	2.8		$	-		$	2.8		$	-		$	-		$	16.5
	Accounts payable		26.2			152.2			306.2			445.6			49.9			(159.0	)		362.7
	Interest payable	​	3		​	12.1		​	-		​	12.2		​	-		​	-		​	15.2
	Income taxes payable		-			-			8			8			3.4			(2.2	)		9.2
	Accrued compensation	​	-		​	-		​	20.7		​	20.7		​	8.9		​	-		​	29.6
	Other accrued current liabilities		24.9			-			59.6			59.6			35.4			(2.7	)		117.2
	Total current liabilities	​	67.8		​	167.1		​	394.5		​	548.9		​	97.6		​	(163.9	)	​	550.4
	Long-term debt excluding current portion of long-term debt		450			878.8			-			878.8			-			-			1,328.80
	Long-term payables—affiliates	​	-		​	900		​	-		​	900		​	427.3		​	(1,327.3	)	​	-
	Lease financing obligation		-			-			-			-			102			-			102
	Deferred income taxes	​	30.9		​	-		​	771.4		​	771.4		​	42.3		​	-		​	844.6
	Pension and other post retirement benefits		3.5			-			110.1			110.1			8.9			-			122.5
	Other non-current liabilities	​	119.9		​	-		​	124.8		​	124.8		​	13.5		​	(91.5	)	​	166.7
	Total liabilities		672.1			1,945.90			1,400.80			3,334.00			691.6			(1,582.7	)		3,115.00
	Equity:	​			​			​			​			​			​			​
	Total Axiall stockholders' equity		2,600.40			956.3			3,713.60			1,780.40			221.1			(2,001.5	)		2,600.40
	Noncontrolling interest	​	-		​	-		​	-		​	-		​	112.3		​	-		​	112.3
	Total equity		2,600.40			956.3			3,713.60			1,780.40			333.4			(2,001.5	)		2,712.70
	Total liabilities and equity	$	3,272.50		$	2,902.20		$	5,114.40		$	5,114.40		$	1,025.00		$	(3,584.2	)	$	5,827.70
	AXIALL CORPORATION
	Supplemental Condensed Consolidating Balance Sheet
	December 31, 2013
	(Unaudited)
	(In millions)	Parent			Eagle			Guarantor			Guarantor Subsidiaries			Non-			Eliminations			Consolidated
		Company			Spinco Inc.			Subsidiaries			Including			Guarantor			(d)			(a)+(b)+(c)+(d)
		(a)						Excluding			Eagle			Subsidiaries
								Eagle			Spinco Inc.			(c)
								Spinco Inc.			(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
Lease financing obligation	​	-		​	-		​	-		​	-		​	104.7		​	-		​	104.7
Long-term payables—affiliates		-			900			-			900			428.6			(1,328.6	)		-
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
Supplemental Condensed Consolidating Statement of Operations and Comprehensive Income (Loss)
Three Months Ended June 30, 2014
(Unaudited)
(In millions)	Parent			Eagle			Guarantor			Guarantor			Non-			Eliminations			Consolidated
	Company			Spinco Inc.			Subsidiaries			Subsidiaries			Guarantor			(d)			(a)+(b)+(c)+(d)
	(a)						Excluding			Including			Subsidiaries
							Eagle			Eagle			(c)
							Spinco Inc.			Spinco Inc.
										(b)
Net sales	$	-		$	-		$	1,087.60		$	1,087.60		$	215.3		$	(66.0	)	$	1,236.90
Operating costs and expenses:
Cost of sales	​	-		​	-		​	981.4		​	981.4		​	174.6		​	(66.0	)	​	1,090.00
Selling, general and administrative expenses		10.2			-			47.6			47.6			21.2			-			79
Transaction-related costs and other, net	​	4.4		​	-		​	3.9		​	3.9		​	1.1		​	-		​	9.4
Long-lived asset impairment charges, net		-			-			0.1			0.1			-			-			0.1
Total operating costs and expenses	​	14.6		​	-		​	1,033.00		​	1,033.00		​	196.9		​	(66.0	)	​	1,178.50
Operating income (loss)		(14.6	)		-			54.6			54.6			18.4			-			58.4
Other income (expense):	​			​			​			​			​			​			​
Interest income (expense), net		7.8			(21.8	)		0.4			(21.6	)		(5.3	)		-			(19.1	)
Foreign exchange loss	​	-		​	-		​	(0.1	)	​	(0.1	)	​	(0.2	)	​	-		​	(0.3	)
Equity in income (loss) of subsidiaries		32.4			(8.4	)		5.5			5.5			-			(37.9	)		-
Income (loss) before income taxes	​	25.6		​	(30.2	)	​	60.4		​	38.4		​	12.9		​	(37.9	)	​	39
Provision for (benefit from) income taxes		(1.6	)		(5.3	)		14.6			9.3			3.2			-			10.9
Consolidated net income (loss)	​	27.2		​	(24.9	)	​	45.8		​	29.1		​	9.7		​	(37.9	)	​	28.1
Less net income attributable to noncontrolling interest		-			-			-			-			0.9			-			0.9
Net income (loss) attributable to Axiall	$	27.2		$	(24.9	)	$	45.8		$	29.1		$	8.8		$	(37.9	)	$	27.2
Comprehensive income (loss) attributable to Axiall	$	37.1		$	(20.8	)	$	49.6		$	33.1		$	14.1		$	(47.2	)	$	37.1
AXIALL CORPORATION
Supplemental Condensed Consolidating Statement of Operations and Comprehensive Income
Three Months Ended June 30, 2013
(Unaudited)
(In millions)	Parent			Eagle			Guarantor			Guarantor			Non-			Eliminations			Consolidated
	Company			Spinco Inc.			Subsidiaries			Subsidiaries			Guarantor			(d)			(a)+(b)+(c)+(d)
	(a)						Excluding			Including			Subsidiaries
							Eagle			Eagle			(c)
							Spinco Inc.			Spinco Inc.
										(b)
Net sales	$	-		$	-		$	1,114.80		$	1,114.80		$	213.4		$	(55.4	)	$	1,272.80
Operating costs and expenses:
Cost of sales	​	-		​	-		​	949.9		​	949.9		​	168.3		​	(55.4	)	​	1,062.80
Selling, general and administrative expenses		9.5			-			46.9			46.9			20.2			-			76.6
Transaction-related costs and other, net	​	6.5		​	-		​	2.2		​	2.2		​	0.1		​	-		​	8.8
Total operating costs and expenses		16			-			999			999			188.6			(55.4	)		1,148.20
Operating income (loss)	​	(16.0	)	​	-		​	115.8		​	115.8		​	24.8		​	-		​	124.6
Other income (expense):
Interest income (expense), net	​	(12.1	)	​	(11.3	)	​	9.7		​	(1.5	)	​	(5.8	)	​	-		​	(19.4	)
Foreign exchange gain		-			-			-			-			0.3			-			0.3
Equity in income of subsidiaries	​	91.3		​	37.5		​	6.7		​	6.7		​	-		​	(98.0	)	​	-
Income before income taxes		63.2			26.2			132.2			121			19.3			(98.0	)		105.5
Provision for (benefit from) income taxes	​	(9.6	)	​	(3.7	)	​	40		​	36.3		​	5.1		​	-		​	31.8
Consolidated net income		72.8			29.9			92.2			84.7			14.2			(98.0	)		73.7
Less net income attributable to noncontrolling interest	​	-		​	-		​	-		​	-		​	0.9		​	-		​	0.9
Net income attributable to Axiall	$	72.8		$	29.9		$	92.2		$	84.7		$	13.3		$	(98.0	)	$	72.8
Comprehensive income attributable to Axiall	$	62.7		$	25.4		$	88.3		$	81		$	12.7		$	(93.7	)	$	62.7
The above table reflects the correction of an error related to the allocation of the provision for (benefit from) income taxes between our Parent Company, which is Axiall Corporation, and Guarantor Subsidiaries, including Eagle Spinco Inc.
During the three months ended June 30, 2013, the Company incorrectly reflected transactions between the Parent Company and the Guarantor Subsidiaries in the Supplemental Condensed Consolidating Financial Statements which did not impact the consolidated results. As of and for the three months ended June 30, 2013, this resulted in an overstatement of the Guarantor Subsidiaries' equity, receivables and net income by approximately $62.5 million. These corrections had no impact to the company's consolidated net income attributable to Axiall, earnings per share or retained earnings.
AXIALL CORPORATION
Supplemental Condensed Consolidating Statement of Operations and Comprehensive Income (Loss)
Six Months Ended June 30, 2014
(Unaudited)
(In millions)	Parent			Eagle			Guarantor			Guarantor			Non-			Eliminations			Consolidated
	Company			Spinco Inc.			Subsidiaries			Subsidiaries			Guarantor			(d)			(a)+(b)+(c)+(d)
	(a)						Excluding			Including			Subsidiaries
							Eagle			Eagle			(c)
							Spinco Inc.			Spinco Inc.
										(b)
Net sales	$	-		$	-		$	1,992.20		$	1,992.20		$	358.6		$	(120.2	)	$	2,230.60
Operating costs and expenses:		-			-			-			-			-			-
Cost of sales	​	-		​	-		​	1,826.30		​	1,826.30		​	297.2		​	(120.2	)	​	2,003.30
Selling, general and administrative expenses		21.2			-			90.5			90.5			40.9			-			152.6
Transaction-related costs and other, net	​	9		​	-		​	5.4		​	5.4		​	1.6		​	-		​	16
Long-lived asset impairment charges, net		-			-			0.6			0.6			0.1			-			0.7
Total operating costs and expenses	​	30.2		​	-		​	1,922.80		​	1,922.80		​	339.8		​	(120.2	)	​	2,172.60
Operating income (loss)		(30.2	)		-			69.4			69.4			18.8			-			58
Other income (expense):	​			​			​			​			​			​			​
Interest income (expense), net		15.5			(43.3	)		1			(42.3	)		(10.6	)		-			(37.4	)
Foreign exchange gain (loss)	​	-		​	-		​	(0.1	)	​	(0.1	)	​	0.2		​	-		​	0.1
Equity in income (loss) of subsidiaries		26.4			(36.6	)		8.6			8.6			-			(35.0	)		-
Income (loss) before income taxes	​	11.7		​	(79.9	)	​	78.9		​	35.6		​	8.4		​	(35.0	)	​	20.7
Provision for (benefit from) income taxes		(3.9	)		(11.5	)		16.6			5.1			2			-			3.2
Consolidated net income (loss)	​	15.6		​	(68.4	)	​	62.3		​	30.5		​	6.4		​	(35.0	)	​	17.5
Less net income attributable to noncontrolling interest		-			-			-			-			1.9			-			1.9
Net income (loss) attributable to Axiall	$	15.6		$	(68.4	)	$	62.3		$	30.5		$	4.5		$	(35.0	)	$	15.6
Comprehensive income (loss) attributable to Axiall	$	12.2		$	(108.9	)	$	22.1		$	(9.6	)	$	5.2		$	4.4		$	12.2
AXIALL CORPORATION
Supplemental Condensed Consolidating Statement of Operations and Comprehensive Income
Six Months Ended June 30, 2013
(Unaudited)
(In millions)	Parent			Eagle			Guarantor			Guarantor Subsidiaries Including Eagle Spinco Inc. (b)			Non-			Eliminations			Consolidated
	Company			Spinco Inc.			Subsidiaries						Guarantor			(d)			(a)+(b)+(c)+(d)
	(a)						Excluding						Subsidiaries
							Eagle						(c)
							Spinco Inc.
Net sales	$	-		$	-		$	2,086.40		$	2,086.40		$	349.1		$	(101.5	)	$	2,334.00
Operating costs and expenses:
Cost of sales	​	-		​	-		​	1,784.80		​	1,784.80		​	288.5		​	(101.5	)	​	1,971.80
Selling, general and administrative expenses		17.8			-			88.5			88.5			38.6			-			144.9
Transaction-related costs and other, net	​	15.5		​	-		​	3		​	3		​	0.4		​	-		​	18.9
Long-lived asset impairment charges, net		-			-			2.6			2.6			-			-			2.6
Total operating costs and expenses	​	33.3		​	-		​	1,878.90		​	1,878.90		​	327.5		​	(101.5	)	​	2,138.20
Operating income (loss)		(33.3	)		-			207.5			207.5			21.6			-			195.8
Other income (expense):	​			​			​			​			​			​			​
Interest income (expense), net		(28.7	)		(19.3	)		21.6			2.3			(11.3	)		-			(37.7	)
Loss on redemption and other debt costs	​	(66.1	)	​	(12.4	)	​	-		​	(12.4	)	​	-		​	-		​	(78.5	)
Gain on acquisition of controlling interest		-			-			23.5			23.5			-			-			23.5
Foreign exchange gain	​	-		​	-		​	-		​	-		​	0.4		​	-		​	0.4
Equity in income of subsidiaries		157.4			62			9			9			-			(166.4	)		-
Income before income taxes	​	29.3		​	30.3		​	261.6		​	229.9		​	10.7		​	(166.4	)	​	103.5
Provision for (benefit from) income taxes		(40.0	)		(9.9	)		80.1			70.1			2.5			-			32.6
Consolidated net income	​	69.3		​	40.2		​	181.5		​	159.8		​	8.2		​	(166.4	)	​	70.9
Less net income attributable to noncontrolling interest		-			-			-			-			1.6			-			1.6
Net income attributable to Axiall	$	69.3		$	40.2		$	181.5		$	159.8		$	6.6		$	(166.4	)	$	69.3
Comprehensive income attributable to Axiall	$	51.5		$	31.3		$	173.9		$	152.2		$	3.7		$	(155.9	)	$	51.5
The above table reflects the correction of an error related to the allocation of the provision for (benefit from) income taxes between our Parent Company, which is Axiall Corporation, and Guarantor Subsidiaries, including Eagle Spinco Inc.
During the six months ended June 30, 2013, the Company incorrectly reflected transactions between the Parent Company and the Guarantor Subsidiaries in the Supplemental Condensed Consolidating Financial Statements which did not impact the consolidated results. As of and for the six months ended June 30, 2013, this resulted in an overstatement of the Guarantor Subsidiaries' equity, receivables and net income by approximately $80.4 million. These corrections had no impact to the company's consolidated net income attributable to Axiall, earnings per share or retained earnings.
AXIALL CORPORATION
Supplemental Condensed Consolidating Statement of Cash Flows
Six Months Ended June 30, 2014
(Unaudited)
(In millions)	Parent			Eagle			Guarantor			Guarantor			Non-			Eliminations			Consolidated
	Company			Spinco Inc.			Subsidiaries			Subsidiaries			Guarantor			(d)			(a)+(b)+(c)+(d)
	(a)						Excluding			Including			Subsidiaries
							Eagle			Eagle			(c)
							Spinco Inc.			Spinco Inc.
										(b)
Net cash provided by (used in) operating activities	$	17.1		$	10.6		$	42.6		$	44		$	(24.1	)	$	(20.8	)	$	16.2
Cash flows from investing activities:
Capital expenditures	​	(3.4	)	​	-		​	(74.1	)	​	(74.1	)	​	(10.2	)	​	-		​	(87.7	)
Acquisitions, net of cash acquired		-			-			(5.8	)		(5.8	)		-			-			(5.8	)
Proceeds from insurance recoveries and other	​	-		​	-		​	1.5		​	1.5		​	0.2		​	-		​	1.7
Net cash used in investing activities		(3.4	)		-			(78.4	)		(78.4	)		(10.0	)		-			(91.8	)
Cash flows from financing activities:	​			​			​			​			​			​			​
Borrowings on ABL revolver		148.9			-			-			-			-			-			148.9
Repayments on ABL revolver	​	(135.2	)	​	-		​	-		​	-		​	-		​	-		​	(135.2	)
Long-term debt payments		-			(1.4	)		(0.3	)		(1.7	)		-			-			(1.7	)
Lease financing obligation payment	​	​		​	​		​	​		​	​		​	(2.3	)	​	​		​	(2.3	)
Make-whole and other fees paid related to financing activities		(0.3	)		-			(0.3	)		(0.3	)		-			-			(0.6	)
Dividends paid	​	(22.6	)	​	-		​	-		​	-		​	-		​	-		​	(22.6	)
Distribution to noncontrolling interest		-			-			-			-			(7.7	)		-			(7.7	)
Excess tax benefits from share-based payment arrangements	​	2.2		​	-		​	(0.2	)	​	(0.2	)	​	-		​	-		​	2
Stock compensation plan activity		(6.7	)		-			-			-			-			-			(6.7	)
Distribution to affiliate	​	-		​	(9.2	)	​	(9.2	)	​	(9.2	)	​	(11.6	)	​	20.8		​	-
Net cash used in financing activities		(13.7	)		(10.6	)		(10.0	)		(11.4	)		(21.6	)		20.8			(25.9	)
Effect of exchange rate changes on cash and cash equivalents	​	-		​	-		​	-		​	-		​	(2.3	)	​	-		​	(2.3	)
Net change in cash and cash equivalents		-			-			(45.8	)		(45.8	)		(58.0	)		-			(103.8	)
Cash and cash equivalents at beginning of period	​	-		​	-		​	76.9		​	76.9		​	89.6		​	-		​	166.5
Cash and cash equivalents at end of period	$	-		$	-		$	31.1		$	31.1		$	31.6		$	-		$	62.7
AXIALL CORPORATION
Supplemental Condensed Consolidating Statement of Cash Flows
Six Months Ended June 30, 2013
(Unaudited)
(In millions)	Parent			Eagle			Guarantor			Guarantor			Non-			Eliminations			Consolidated
	Company			Spinco Inc.			Subsidiaries			Subsidiaries			Guarantor			(d)			(a)+(b)+(c)+(d)
	(a)						Excluding			Including			Subsidiaries
							Eagle			Eagle			(c)
							Spinco Inc.			Spinco Inc.
										(b)
Net cash provided by (used in) operating activities	$	(45.9	)	$	109		$	(62.8	)	$	46.2		$	(35.1	)	$	-		$	(34.8	)
Cash flows from investing activities:
Capital expenditures	​	(0.5	)	​	-		​	(46.4	)	​	(46.4	)	​	(8.7	)	​	-		​	(55.6	)
Distribution from affiliate		15.9			15.9			19.9			19.9			-			(35.8	)		-
Acquisitions, net of cash acquired	​	-		​	-		​	-		​	-		​	26.7		​	-		​	26.7
Net cash provided by (used in) investing activities		15.4			15.9			(26.5	)		(26.5	)		18			(35.8	)		(28.9	)
Cash flows from financing activities:	​			​			​			​			​			​			​
Borrowings on ABL revolver		396.6			-			-			-			5.9			-			402.5
Repayments on ABL revolver	​	(295.4	)	​	-		​	-		​	-		​	(1.9	)	​	-		​	(297.3	)
Issuance of long-term debt		450			-			-			-			-			-			450
Long-term debt payments	​	(450.0	)	​	(80.4	)	​	-		​	(80.4	)	​	-		​	-		​	(530.4	)
Make-whole and other fees paid related to financing activities		(64.5	)		(28.6	)		-			(28.6	)		(1.9	)		-			(95.0	)
Dividends paid	​	(5.6	)	​	-		​	-		​	-		​	-		​	-		​	(5.6	)
Distribution to noncontrolling interest		-			-			-			-			(13.3	)		-			(13.3	)
Excess tax benefits from share based payment arrangements	​	0.7		​	-		​	-		​	-		​	-		​	-		​	0.7
Stock compensation plan activity		(1.3	)		-			-			-			-			-			(1.3	)
Distribution to affiliate	​	-		​	(15.9	)	​	(15.9	)	​	(15.9	)	​	(19.9	)	​	35.8		​	-
Net cash provided by (used in) financing activities		30.5			(124.9	)		(15.9	)		(124.9	)		(31.1	)		35.8			(89.7	)
Effect of exchange rate changes on cash and cash equivalents	​	-		​	-		​	-		​	-		​	(2.6	)	​	-		​	(2.6	)
Net change in cash and cash equivalents		-			-			(105.2	)		(105.2	)		(50.8	)		-			(156.0	)
Cash and cash equivalents at beginning of period	​	-		​	-		​	131.4		​	131.4		​	68.9		​	-		​	200.3
Cash and cash equivalents at end of period	$	-		$	-		$	26.2		$	26.2		$	18.1		$	-		$	44.3

MERGER_WITH_THE_PPG_CHEMICALS_1

MERGER WITH THE PPG CHEMICALS BUSINESS (Tables)	6 Months Ended
	Jun. 30, 2014
MERGER WITH THE PPG CHEMICALS BUSINESS	'
Schedule of pro forma information	'
	(In millions, except per share data)	Three Months		Six Months
		Ended June 30,		Ended June 30,
		2013		2013
	Net sales	$	1,272.80	$	2,441.70
	Net income attributable to Axiall	$	75.5	$	66.6
	Income per share attributable to Axiall:	​		​
	Basic	$	1.08	$	0.95
	Diluted	$	1.07	$	0.95

INVENTORIES_Tables

INVENTORIES (Tables)	6 Months Ended
	Jun. 30, 2014
INVENTORIES	'
Schedule of major classes of inventories	'
	(In millions)	June 30,		December 31,
		2014		2013
	Raw materials	$	156.8	$	159.5
	Work-in-progress		7.4		5.2
	Finished goods	​	258.9	​	238.9
	Inventories	$	423.1	$	403.6

PROPERTY_PLANT_AND_EQUIPMENT_N1

PROPERTY, PLANT AND EQUIPMENT, NET (Tables)	6 Months Ended
	Jun. 30, 2014
PROPERTY, PLANT AND EQUIPMENT, NET	'
Schedule of property, plant and equipment	'
	(In millions)	June 30,		December 31,
		2014		2013
	Chemical manufacturing plants	$	1,308.90	$	1,259.10
	Machinery and equipment		1,209.80		1,052.80
	Buildings	​	209.8	​	219.9
	Depletable land and land improvements		175.2		292.2
	Construction-in-progress	​	117.3	​	134.7
	Property, plant and equipment, at cost		3,021.00		2,958.70
	Less: accumulated depreciation	​	1,358.00	​	1,300.00
	Property, plant and equipment, net	$	1,663.00	$	1,658.70

GOODWILL_OTHER_INTANGIBLE_ASSE1

GOODWILL, OTHER INTANGIBLE ASSETS AND RESTRUCTURING (Tables)	6 Months Ended
	Jun. 30, 2014
GOODWILL, OTHER INTANGIBLE ASSETS AND RESTRUCTURING	'
Detail of the changes made to goodwill	'
	(In millions)	Chlorovinyls			Building			Total
					Products
	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
	Gross goodwill at December 31, 2013	$	1,808.80		$	160.3		$	1,969.10
	Adjustments		0.7			-			0.7
	Foreign currency translation adjustment	​	(0.5	)	​	-		​	(0.5	)
	Gross goodwill at June 30, 2014		1,809.00			160.3			1,969.30
	Accumulated impairment losses	​	(55.5	)	​	(150.4	)	​	(205.9	)
	Net goodwill at June 30, 2014	$	1,753.50		$	9.9		$	1,763.40
Detail of the definite-lived intangible assets by reportable segment	'
		Chlorovinyls						Building Products						Total
	(In millions)	June 30,			December 31,			June 30,			December 31,			June 30,			December 31,
		2014			2013			2014			2013			2014			2013
	Gross carrying amounts	​	​		​	​		​	​		​	​		​	​		​	​
	Customer relationships	$	1,142.30		$	1,142.30		$	32.2		$	32.2		$	1,174.50		$	1,174.50
	Supply contracts	​	42.6		​	42.6		​	-		​	-		​	42.6		​	42.6
	Trade names		6			6			-			-			6			6
	Technology	​	14.9		​	14.9		​	17.4		​	17.4		​	32.3		​	32.3
	Total		1,205.80			1,205.80			49.6			49.6			1,255.40			1,255.40
	Accumulated amortization:	​			​			​			​			​			​
	Customer relationships		(89.6	)		(58.2	)		(11.2	)		(10.5	)		(100.8	)		(68.7	)
	Supply contracts	​	(3.0	)	​	(2.0	)	​	-		​	-		​	(3.0	)	​	(2.0	)
	Trade names		(0.5	)		(0.3	)		-			-			(0.5	)		(0.3	)
	Technology	​	(1.0	)	​	(0.6	)	​	(11.9	)	​	(11.1	)	​	(12.9	)	​	(11.7	)
	Total		(94.1	)		(61.1	)		(23.1	)		(21.6	)		(117.2	)		(82.7	)
	Foreign currency translation adjustment:	​			​			​			​			​			​
	Customer relationships		(4.4	)		(4.0	)		-			-			(4.4	)		(4.0	)
	Total	​	(4.4	)	​	(4.0	)	​	-		​	-		​	(4.4	)	​	(4.0	)
	Net carrying amounts
	Customer relationships	​	1,048.30		​	1,080.10		​	21		​	21.7		​	1,069.30		​	1,101.80
	Supply contracts		39.6			40.6			-			-			39.6			40.6
	Trade names	​	5.5		​	5.7		​	-		​	-		​	5.5		​	5.7
	Technology		13.9			14.3			5.5			6.3			19.4			20.6
	Total	$	1,107.30		$	1,140.70		$	26.5		$	28		$	1,133.80		$	1,168.70

OTHER_ASSETS_NET_Tables

OTHER ASSETS, NET (Tables)	6 Months Ended
	Jun. 30, 2014
OTHER ASSETS, NET	'
Schedule of other assets, net of accumulated amortization	'
	(In millions)	June 30,		December 31,
		2014		2013
	Pension assets	$	28.2	$	26.9
	Deferred financing costs, net		27.2		28.8
	Deferred income taxes	​	17.4	​	21.8
	Advances to and investments in joint ventures, net		17.4		14.2
	Advances for long-term purchase contracts, net	​	4.5	​	9.1
	Long-term assets held for sale		4.8		3.9
	Other	​	6.3	​	7.4
	Total other assets, net	$	105.8	$	112.1

LONGTERM_DEBT_AND_LEASE_FINANC1

LONG-TERM DEBT AND LEASE FINANCING OBLIGATION (Tables)	6 Months Ended
	Jun. 30, 2014
LONG-TERM DEBT AND LEASE FINANCING OBLIGATION	'
Schedule of long-term debt	'
	(In millions)	Maturity Date		June 30,			December 31,
				2014			2013
	4.625 Notes	​	February 15, 2021	$	688		$	688
	4.875 Notes		May 15, 2023		450			450
	Term Loan (net of debt issuance costs totaling $2.2 million at June 30, 2014 and $2.4 million at December 31, 2013)	​	January 28, 2017	​	193.6		​	194.8
	ABL Revolver		January 28, 2018		13.7			-
	Total debt	​	​	$	1,345.30		$	1,332.80
	Less current portion of long-term debt				(16.5	)		(2.8	)
	Long-term debt, net	​	​	$	1,328.80		$	1,330.00

FAIR_VALUE_OF_FINANCIAL_INSTRU1

FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)	6 Months Ended
	Jun. 30, 2014
FAIR VALUE OF FINANCIAL INSTRUMENTS	'
Summary of the carrying values and estimated fair values of long-term debt	'
		June 30, 2014				December 31, 2013
	(In millions)	Carrying		Fair		Carrying		Fair
		Amount		Value		Amount		Value
	Level 1:	​		​		​		​
	Long-term debt:
	4.625 Notes	$	688	$	690.6	$	688	$	676.4
	4.875 Notes		450		449.2		450		426.9
	Level 2:	​		​		​		​
	Long-term debt:
	Term Loan (net of debt issuance costs totaling $2.2 million at June 30, 2014 and $2.4 million at December 31, 2013)	​	193.6	​	196.7	​	194.8	​	199
	ABL Revolver due 2018		13.7		13.7		-		-
	Derivative instrument:	​		​		​		​
	Commodity hedge contract liability		0.1		0.1		-		-

EMPLOYEE_RETIREMENT_PLANS_Tabl

EMPLOYEE RETIREMENT PLANS (Tables)	6 Months Ended
	Jun. 30, 2014
EMPLOYEE RETIREMENT PLANS	'
Schedule of components of net periodic benefit income (expense)	'
		Pensions						OPEB Benefits
		Three Months Ended						Three Months Ended
		June 30,						June 30,
	(In millions)	2014			2013			2014			2013
	Components of net periodic benefit income (expense):
	Interest cost	$	(7.9	)	$	(7.5	)	$	(1.1	)	$	(2.0	)
	Service cost		(0.9	)		(1.7	)		(0.2	)		(0.6	)
	Expected return on assets	​	11.8		​	9.8		​	-		​	-
	Amortization of:
	Prior service credit	​	-		​	-		​	2.2		​	-
	Actuarial gain (loss)		0.1			(0.5	)		-			-
	Total net periodic benefit income (expense)	$	3.1		$	0.1		$	0.9		$	(2.6	)
		Pensions						OPEB Benefits
		Six Months Ended						Six Months Ended
		June 30,						June 30,
	(In millions)	2014			2013			2014			2013
	Components of net periodic benefit income (expense):
	Interest cost	$	(15.8	)	$	(13.0	)	$	(2.2	)	$	(3.3	)
	Service cost		(1.8	)		(2.8	)		(0.4	)		(1.1	)
	Expected return on assets	​	23.6		​	17.2		​	-		​	-
	Amortization of:
	Prior service credit	​	-		​	-		​	4.6		​	-
	Actuarial gain (loss)		0.2			(1.1	)		-			-
	Total net periodic benefit income (expense)	$	6.2		$	0.3		$	2		$	(4.4	)
Schedule of weighted average assumptions used to determine the net periodic benefit income (expense)	'
		Pensions				OPEB
		2014		2013		2014			2013
	Discount rate	4.83%		4.09%		​	4.65%		4.35%
	Expected return on assets	7.42%		6.81%			Not Applicable		Not Applicable
	Rate of compensation increase	3.00%		3.15%		​	3.00%		3.11%

STOCKBASED_COMPENSATION_Tables

STOCK-BASED COMPENSATION (Tables)	6 Months Ended
	Jun. 30, 2014
STOCK-BASED COMPENSATION	'
Schedule of stock-based compensation expense	'
		Three Months Ended June 30,						Six Months Ended June 30,
	(In millions)	2014			2013			2014			2013
	Stock based compensation expense	$	4.3		$	2.6		$	7.1		$	4.5
	Income tax provision related to stock compensation expense		(1.5	)		(0.9	)		(2.5	)		(1.5	)
	After tax share based compensation expense	$	2.8		$	1.7		$	4.6		$	3

ACCUMULATED_OTHER_COMPREHENSIV1

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) AND OTHER COMPREHENSIVE INCOME (LOSS) (Tables)	6 Months Ended
	Jun. 30, 2014
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) AND OTHER COMPREHENSIVE INCOME (LOSS)	'
Schedule of amounts recorded in accumulated other comprehensive income (loss), net of tax, and changes within the period	'
	(In millions)	Accrued			Foreign			Derivative			Accumulated
		Pension			Currency			Cash Flow			Other
		Benefit			Items			Hedges			Comprehensive
		Liabilities									Income (Loss)
	Balance at December 31, 2013	$	60.5		$	6.7		$	(0.9	)	$	66.3
	Other comprehensive income (loss) before reclassifications	​	(0.1	)	​	0.1		​	(0.4	)	​	(0.4	)
	Amounts reclassified from accumulated other comprehensive income (loss)		(3.0	)		—			—			(3.0	)
	Other comprehensive income (loss) attributable to Axiall, net of tax	​	(3.1	)	​	0.1		​	(0.4	)	​	(3.4	)
	Balance at June 30, 2014	$	57.4		$	6.8		$	(1.3	)	$	62.9
Schedule of components of other comprehensive income (loss)	'
		Three Months Ended June 30,						Six Months Ended June 30,
	(In millions)	2014			2013			2014			2013
	Change in foreign currency translation adjustment:	​			​			​			​
	Currency translation adjustments	$	22.5		$	(15.0	)	$	(1.9	)	$	(26.6	)
	Tax expense (benefit)	​	8.7		​	(5.5	)	​	(0.6	)	​	(8.9	)
	Foreign currency translation adjustment, net of tax	$	13.8		$	(9.5	)	$	(1.3	)	$	(17.7	)
	Change in pension and OPEB liability adjustments:
	Pension and OPEB liability adjustments	$	(2.3	)	$	0.5		$	(4.8	)	$	1.1
	Tax expense (benefit)		(0.9	)		0.2			(1.8	)		0.3
	Pension and OPEB liability adjustments, net of tax	$	(1.4	)	$	0.3		$	(3.0	)	$	0.8
	Unrealized loss on derivative cash flow hedges:	​			​			​			​
	Commodity hedge contracts	$	(0.1	)	$	—		$	(0.1	)	$	—
	Equity interest in investee's other comprehensive loss	​	(0.2	)	​	(0.9	)	​	(0.5	)	​	(0.9	)
	Pre-tax amount		(0.3	)		(0.9	)		(0.6	)		(0.9	)
	Tax benefit	​	(0.1	)	​	—		​	(0.2	)	​	—
	Derivative cash flow hedges, net of tax	$	(0.2	)	$	(0.9	)	$	(0.4	)	$	(0.9	)
	Other comprehensive income (loss), before income taxes	$	19.9		$	(15.4	)	$	(7.3	)	$	(26.4	)
	Total tax expense (benefit) for the period	​	7.7		​	(5.3	)	​	(2.6	)	​	(8.6	)
	Other comprehensive income (loss), net of tax	$	12.2		$	(10.1	)	$	(4.7	)	$	(17.8	)
Schedule of components of other comprehensive income (loss) that have been reclassified	'
		Three Months Ended June 30,						Six Months Ended June 30,						Affected Line Items
														on the Unaudited
														Condensed Consolidated
														Statements of
	(In millions)	2014			2013			2014			2013			Operations
	Details about other comprehensive income (loss) components:	​			​			​			​
	Change in pension and OPEB liability adjustments:
	Amortization of actuarial loss (gain) and prior service credit(1)	$	(2.3	)	$	0.5		$	(4.8	)	$	1.1		Cost of sales and selling, general and administrative expenses
	Tax expense (benefit)		(0.9	)		0.2			(1.8	)		0.3		Provision for income taxes
	Reclassifications for the period, net of tax	$	(1.4	)	$	0.3		$	(3.0	)	$	0.8		​
	-1
	These other comprehensive income (loss) components are included in the computation of net periodic benefit income (expense).
	See Note 11 to the unaudited condensed consolidated financial statements for additional details.

INVESTMENTS_Tables

INVESTMENTS (Tables)	6 Months Ended
	Jun. 30, 2014
INVESTMENTS	'
Summary of maximum exposure to loss associated with RS Cogen	'
	(In millions)
	Investment in and net advances to RS Cogen	$	7.3
	Supply contracts		39.6
	Maximum exposure to loss	$	46.9
Schedule of reconciliation of minority partner's ownership, reported as noncontrolling interest	'
	(In millions)
	Noncontrolling interest at January 1, 2014	$	119.4
	Net income attributable to noncontrolling interest		1.9
	Other comprehensive income (loss) attributable to noncontrolling interest(a)	​	(1.3	)
	Distribution to noncontrolling interest		(7.7	)
	Noncontrolling interest at June 30, 2014	$	112.3
	(a)
	Other comprehensive loss attributable to noncontrolling interest primarily relates to change in foreign currency translation adjustment.

SEGMENT_INFORMATION_Tables

SEGMENT INFORMATION (Tables)	6 Months Ended
	Jun. 30, 2014
SEGMENT INFORMATION	'
Schedule of segment information	'
	(In millions)	Chlorovinyls		Building		Aromatics			Eliminations,			Total
				Products					Unallocated
									and Other
	Three Months Ended June 30, 2014	​		​		​			​			​
	Net sales	​$	777.9	​$	243.8	​$	215.2		​$	-		​$	1,236.90
	Intersegment revenues	​	67.8	​	-	​	-		​	(67.8	)	​	-
	Total net sales	​$	845.7		243.8		215.2			(67.8	)	​$	1,236.90
	Operating income (loss)	​	​$66.6	​	14.2	​	(7.4	)	​	(15.0	)	​	​  ​$58.4
	Interest expense, net												(19.1	)
	Foreign exchange loss	​		​	​	​	​		​	​		​	(0.3	)
	Income before income taxes											$	39
	Three Months Ended June 30, 2013
	Net sales	​	​  ​$801.8	​	​  ​$244.5	​	​  ​$226.5		​	​  ​$-		​	​  ​$1,272.8
	Intersegment revenues		64.2		-		-			(64.2	)		-
	Total net sales	​	​  ​$866.0	​	244.5	​	226.5		​	(64.2	)	​	​  ​$1,272.8
	Operating income	$	118.2	​	19.6	​	4.3		​	(17.5	)	$	124.6
	Interest expense, net												(19.4	)
	Foreign exchange gain	​	​	​	​	​	​		​	​		​	0.3
	Income before income taxes											$	105.5
	(In millions)	Chlorovinyls		Building		Aromatics			Eliminations,			Total
				Products					Unallocated
									and Other
	Six Months Ended June 30, 2014	​		​		​			​			​
	Net sales	$	1,460.10	$	398.5	$	372		$	-		$	2,230.60
	Intersegment revenues	​	119.7	​	-	​	-		​	(119.7	)	​	-
	Total net sales	$	1,579.80		398.5		372			(119.7	)	$	2,230.60
	Operating income (loss)	$	89.9		3.4		(2.9	)		(32.4	)	$	58
	Interest expense, net	​		​	​	​	​		​	​		​	(37.4	)
	Foreign exchange gain												0.1
	Income before income taxes	​		​	​	​	​		​	​		$	20.7
	Six Months Ended June 30, 2013	​		​		​			​			​
	Net sales	$	1,416.30	$	406.7	$	511		$	-		$	2,334.00
	Intersegment revenues	​	122.9	​	-	​	-		​	(122.9	)	​	-
	Total net sales	$	1,539.20	$	406.7	$	511		$	(122.9	)	$	2,334.00
	Operating income	$	209.4		5.8		17.3			(36.7	)	$	195.8
	Interest expense, net	​	​	​	​	​	​		​	​		​	(37.7	)
	Loss on redemption and other debt costs												(78.5	)
	Gain on acquisition of controlling interest	​	​	​	​	​	​		​	​		​	23.5
	Foreign exchange gain												0.4
	Income before income taxes	​	​	​	​	​	​		​	​		$	103.5

SUPPLEMENTAL_GUARANTOR_INFORMA1

SUPPLEMENTAL GUARANTOR INFORMATION (Tables)	6 Months Ended
	Jun. 30, 2014
SUPPLEMENTAL GUARANTOR INFORMATION	'
Supplemental Condensed Consolidating Balance Sheet Information	'
	AXIALL CORPORATION
	Supplemental Condensed Consolidating Balance Sheet
	June 30, 2014
	(Unaudited)
	(In millions)	Parent			Eagle			Guarantor			Guarantor			Non-			Eliminations			Consolidated
		Company			Spinco Inc.			Subsidiaries			Subsidiaries			Guarantor			(d)			(a)+(b)+(c)+(d)
		(a)						Excluding			Including			Subsidiaries
								Eagle			Eagle			(c)
								Spinco Inc.			Spinco Inc.
											(b)
	Assets:	​			​			​			​			​			​			​
	Cash and cash equivalents	​$	-		​$	-		​$	31.1		​$	31.1		​$	31.6		​$	-		​$	62.7
	Receivables, net of allowance for doubtful accounts	​	139.6		​	-		​	529.1		​	516.4		​	118.6		​	(159.0	)	​	615.6
	Inventories		-			-			308.6			308.6			114.5			-			423.1
	Prepaid expenses and other	​	2.3		​	-		​	20.2		​	20.2		​	8.4		​	(2.2	)	​	28.7
	Deferred income taxes		-			-			28.3			28.3			-			(2.7	)		25.6
	Total current assets	​	141.9		​	-		​	917.3		​	904.6		​	273.1		​	(163.9	)	​	1,155.70
	Property, plant and equipment, net		10.7			-			1,338.40			1,338.40			313.9			-			1,663.00
	Long-term receivables—affiliates	​	1,327.30		​	-		​	-		​	-		​	-		​	(1,327.3	)	​	-
	Goodwill		-			-			1,497.70			1,497.70			265.7			-			1,763.40
	Customer relationships, net	​	-		​	-		​	908.1		​	908.1		​	161.2		​	-		​	1,069.30
	Other intangibles, net		-			-			70.1			70.1			0.4			-			70.5
	Other assets, net	​	11.6		​	12.6		​	70.8		​	83.5		​	10.7		​	-		​	105.8
	Investment in subsidiaries		1,781.00			2,889.60			312			312			-			(2,093.0	)		-
	Total assets	$	3,272.50		$	2,902.20		$	5,114.40		$	5,114.40		$	1,025.00		$	(3,584.2	)	$	5,827.70
	Liabilities and Equity:
	Current portion of long-term debt	$	13.7		$	2.8		$	-		$	2.8		$	-		$	-		$	16.5
	Accounts payable		26.2			152.2			306.2			445.6			49.9			(159.0	)		362.7
	Interest payable	​	3		​	12.1		​	-		​	12.2		​	-		​	-		​	15.2
	Income taxes payable		-			-			8			8			3.4			(2.2	)		9.2
	Accrued compensation	​	-		​	-		​	20.7		​	20.7		​	8.9		​	-		​	29.6
	Other accrued current liabilities		24.9			-			59.6			59.6			35.4			(2.7	)		117.2
	Total current liabilities	​	67.8		​	167.1		​	394.5		​	548.9		​	97.6		​	(163.9	)	​	550.4
	Long-term debt excluding current portion of long-term debt		450			878.8			-			878.8			-			-			1,328.80
	Long-term payables—affiliates	​	-		​	900		​	-		​	900		​	427.3		​	(1,327.3	)	​	-
	Lease financing obligation		-			-			-			-			102			-			102
	Deferred income taxes	​	30.9		​	-		​	771.4		​	771.4		​	42.3		​	-		​	844.6
	Pension and other post retirement benefits		3.5			-			110.1			110.1			8.9			-			122.5
	Other non-current liabilities	​	119.9		​	-		​	124.8		​	124.8		​	13.5		​	(91.5	)	​	166.7
	Total liabilities		672.1			1,945.90			1,400.80			3,334.00			691.6			(1,582.7	)		3,115.00
	Equity:	​			​			​			​			​			​			​
	Total Axiall stockholders' equity		2,600.40			956.3			3,713.60			1,780.40			221.1			(2,001.5	)		2,600.40
	Noncontrolling interest	​	-		​	-		​	-		​	-		​	112.3		​	-		​	112.3
	Total equity		2,600.40			956.3			3,713.60			1,780.40			333.4			(2,001.5	)		2,712.70
	Total liabilities and equity	$	3,272.50		$	2,902.20		$	5,114.40		$	5,114.40		$	1,025.00		$	(3,584.2	)	$	5,827.70
	AXIALL CORPORATION
	Supplemental Condensed Consolidating Balance Sheet
	December 31, 2013
	(Unaudited)
	(In millions)	Parent			Eagle			Guarantor			Guarantor Subsidiaries			Non-			Eliminations			Consolidated
		Company			Spinco Inc.			Subsidiaries			Including			Guarantor			(d)			(a)+(b)+(c)+(d)
		(a)						Excluding			Eagle			Subsidiaries
								Eagle			Spinco Inc.			(c)
								Spinco Inc.			(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
Lease financing obligation	​	-		​	-		​	-		​	-		​	104.7		​	-		​	104.7
Long-term payables—affiliates		-			900			-			900			428.6			(1,328.6	)		-
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
Supplemental Condensed Consolidating Statement of Operations and Comprehensive Income (Loss) Information	'
	AXIALL CORPORATION
	Supplemental Condensed Consolidating Statement of Operations and Comprehensive Income (Loss)
	Three Months Ended June 30, 2014
	(Unaudited)
	(In millions)	Parent			Eagle			Guarantor			Guarantor			Non-			Eliminations			Consolidated
		Company			Spinco Inc.			Subsidiaries			Subsidiaries			Guarantor			(d)			(a)+(b)+(c)+(d)
		(a)						Excluding			Including			Subsidiaries
								Eagle			Eagle			(c)
								Spinco Inc.			Spinco Inc.
											(b)
	Net sales	$	-		$	-		$	1,087.60		$	1,087.60		$	215.3		$	(66.0	)	$	1,236.90
	Operating costs and expenses:
	Cost of sales	​	-		​	-		​	981.4		​	981.4		​	174.6		​	(66.0	)	​	1,090.00
	Selling, general and administrative expenses		10.2			-			47.6			47.6			21.2			-			79
	Transaction-related costs and other, net	​	4.4		​	-		​	3.9		​	3.9		​	1.1		​	-		​	9.4
	Long-lived asset impairment charges, net		-			-			0.1			0.1			-			-			0.1
	Total operating costs and expenses	​	14.6		​	-		​	1,033.00		​	1,033.00		​	196.9		​	(66.0	)	​	1,178.50
	Operating income (loss)		(14.6	)		-			54.6			54.6			18.4			-			58.4
	Other income (expense):	​			​			​			​			​			​			​
	Interest income (expense), net		7.8			(21.8	)		0.4			(21.6	)		(5.3	)		-			(19.1	)
	Foreign exchange loss	​	-		​	-		​	(0.1	)	​	(0.1	)	​	(0.2	)	​	-		​	(0.3	)
	Equity in income (loss) of subsidiaries		32.4			(8.4	)		5.5			5.5			-			(37.9	)		-
	Income (loss) before income taxes	​	25.6		​	(30.2	)	​	60.4		​	38.4		​	12.9		​	(37.9	)	​	39
	Provision for (benefit from) income taxes		(1.6	)		(5.3	)		14.6			9.3			3.2			-			10.9
	Consolidated net income (loss)	​	27.2		​	(24.9	)	​	45.8		​	29.1		​	9.7		​	(37.9	)	​	28.1
	Less net income attributable to noncontrolling interest		-			-			-			-			0.9			-			0.9
	Net income (loss) attributable to Axiall	$	27.2		$	(24.9	)	$	45.8		$	29.1		$	8.8		$	(37.9	)	$	27.2
	Comprehensive income (loss) attributable to Axiall	$	37.1		$	(20.8	)	$	49.6		$	33.1		$	14.1		$	(47.2	)	$	37.1
	AXIALL CORPORATION
	Supplemental Condensed Consolidating Statement of Operations and Comprehensive Income
	Three Months Ended June 30, 2013
	(Unaudited)
	(In millions)	Parent			Eagle			Guarantor			Guarantor			Non-			Eliminations			Consolidated
		Company			Spinco Inc.			Subsidiaries			Subsidiaries			Guarantor			(d)			(a)+(b)+(c)+(d)
		(a)						Excluding			Including			Subsidiaries
								Eagle			Eagle			(c)
								Spinco Inc.			Spinco Inc.
											(b)
	Net sales	$	-		$	-		$	1,114.80		$	1,114.80		$	213.4		$	(55.4	)	$	1,272.80
	Operating costs and expenses:
	Cost of sales	​	-		​	-		​	949.9		​	949.9		​	168.3		​	(55.4	)	​	1,062.80
	Selling, general and administrative expenses		9.5			-			46.9			46.9			20.2			-			76.6
	Transaction-related costs and other, net	​	6.5		​	-		​	2.2		​	2.2		​	0.1		​	-		​	8.8
	Total operating costs and expenses		16			-			999			999			188.6			(55.4	)		1,148.20
	Operating income (loss)	​	(16.0	)	​	-		​	115.8		​	115.8		​	24.8		​	-		​	124.6
	Other income (expense):
	Interest income (expense), net	​	(12.1	)	​	(11.3	)	​	9.7		​	(1.5	)	​	(5.8	)	​	-		​	(19.4	)
	Foreign exchange gain		-			-			-			-			0.3			-			0.3
	Equity in income of subsidiaries	​	91.3		​	37.5		​	6.7		​	6.7		​	-		​	(98.0	)	​	-
	Income before income taxes		63.2			26.2			132.2			121			19.3			(98.0	)		105.5
	Provision for (benefit from) income taxes	​	(9.6	)	​	(3.7	)	​	40		​	36.3		​	5.1		​	-		​	31.8
	Consolidated net income		72.8			29.9			92.2			84.7			14.2			(98.0	)		73.7
	Less net income attributable to noncontrolling interest	​	-		​	-		​	-		​	-		​	0.9		​	-		​	0.9
	Net income attributable to Axiall	$	72.8		$	29.9		$	92.2		$	84.7		$	13.3		$	(98.0	)	$	72.8
	Comprehensive income attributable to Axiall	$	62.7		$	25.4		$	88.3		$	81		$	12.7		$	(93.7	)	$	62.7
	AXIALL CORPORATION
	Supplemental Condensed Consolidating Statement of Operations and Comprehensive Income (Loss)
	Six Months Ended June 30, 2014
	(Unaudited)
	(In millions)	Parent			Eagle			Guarantor			Guarantor			Non-			Eliminations			Consolidated
		Company			Spinco Inc.			Subsidiaries			Subsidiaries			Guarantor			(d)			(a)+(b)+(c)+(d)
		(a)						Excluding			Including			Subsidiaries
								Eagle			Eagle			(c)
					Spinco Inc.			Spinco Inc.
								(b)
Net sales	$	-		$	-		$	1,992.20		$	1,992.20		$	358.6		$	(120.2	)	$	2,230.60
Operating costs and expenses:		-			-			-			-			-			-
Cost of sales	​	-		​	-		​	1,826.30		​	1,826.30		​	297.2		​	(120.2	)	​	2,003.30
Selling, general and administrative expenses		21.2			-			90.5			90.5			40.9			-			152.6
Transaction-related costs and other, net	​	9		​	-		​	5.4		​	5.4		​	1.6		​	-		​	16
Long-lived asset impairment charges, net		-			-			0.6			0.6			0.1			-			0.7
Total operating costs and expenses	​	30.2		​	-		​	1,922.80		​	1,922.80		​	339.8		​	(120.2	)	​	2,172.60
Operating income (loss)		(30.2	)		-			69.4			69.4			18.8			-			58
Other income (expense):	​			​			​			​			​			​			​
Interest income (expense), net		15.5			(43.3	)		1			(42.3	)		(10.6	)		-			(37.4	)
Foreign exchange gain (loss)	​	-		​	-		​	(0.1	)	​	(0.1	)	​	0.2		​	-		​	0.1
Equity in income (loss) of subsidiaries		26.4			(36.6	)		8.6			8.6			-			(35.0	)		-
Income (loss) before income taxes	​	11.7		​	(79.9	)	​	78.9		​	35.6		​	8.4		​	(35.0	)	​	20.7
Provision for (benefit from) income taxes		(3.9	)		(11.5	)		16.6			5.1			2			-			3.2
Consolidated net income (loss)	​	15.6		​	(68.4	)	​	62.3		​	30.5		​	6.4		​	(35.0	)	​	17.5
Less net income attributable to noncontrolling interest		-			-			-			-			1.9			-			1.9
Net income (loss) attributable to Axiall	$	15.6		$	(68.4	)	$	62.3		$	30.5		$	4.5		$	(35.0	)	$	15.6
Comprehensive income (loss) attributable to Axiall	$	12.2		$	(108.9	)	$	22.1		$	(9.6	)	$	5.2		$	4.4		$	12.2
AXIALL CORPORATION
Supplemental Condensed Consolidating Statement of Operations and Comprehensive Income
Six Months Ended June 30, 2013
(Unaudited)
(In millions)	Parent			Eagle			Guarantor			Guarantor Subsidiaries Including Eagle Spinco Inc. (b)			Non-			Eliminations			Consolidated
	Company			Spinco Inc.			Subsidiaries						Guarantor			(d)			(a)+(b)+(c)+(d)
	(a)						Excluding						Subsidiaries
							Eagle						(c)
							Spinco Inc.
Net sales	$	-		$	-		$	2,086.40		$	2,086.40		$	349.1		$	(101.5	)	$	2,334.00
Operating costs and expenses:
Cost of sales	​	-		​	-		​	1,784.80		​	1,784.80		​	288.5		​	(101.5	)	​	1,971.80
Selling, general and administrative expenses		17.8			-			88.5			88.5			38.6			-			144.9
Transaction-related costs and other, net	​	15.5		​	-		​	3		​	3		​	0.4		​	-		​	18.9
Long-lived asset impairment charges, net		-			-			2.6			2.6			-			-			2.6
Total operating costs and expenses	​	33.3		​	-		​	1,878.90		​	1,878.90		​	327.5		​	(101.5	)	​	2,138.20
Operating income (loss)		(33.3	)		-			207.5			207.5			21.6			-			195.8
Other income (expense):	​			​			​			​			​			​			​
Interest income (expense), net		(28.7	)		(19.3	)		21.6			2.3			(11.3	)		-			(37.7	)
Loss on redemption and other debt costs	​	(66.1	)	​	(12.4	)	​	-		​	(12.4	)	​	-		​	-		​	(78.5	)
Gain on acquisition of controlling interest		-			-			23.5			23.5			-			-			23.5
Foreign exchange gain	​	-		​	-		​	-		​	-		​	0.4		​	-		​	0.4
Equity in income of subsidiaries		157.4			62			9			9			-			(166.4	)		-
Income before income taxes	​	29.3		​	30.3		​	261.6		​	229.9		​	10.7		​	(166.4	)	​	103.5
Provision for (benefit from) income taxes		(40.0	)		(9.9	)		80.1			70.1			2.5			-			32.6
Consolidated net income	​	69.3		​	40.2		​	181.5		​	159.8		​	8.2		​	(166.4	)	​	70.9
Less net income attributable to noncontrolling interest		-			-			-			-			1.6			-			1.6
Net income attributable to Axiall	$	69.3		$	40.2		$	181.5		$	159.8		$	6.6		$	(166.4	)	$	69.3
Comprehensive income attributable to Axiall	$	51.5		$	31.3		$	173.9		$	152.2		$	3.7		$	(155.9	)	$	51.5
Supplemental Condensed Consolidating Statement of Cash Flows Information	'
	AXIALL CORPORATION
	Supplemental Condensed Consolidating Statement of Cash Flows
	Six Months Ended June 30, 2014
	(Unaudited)
	(In millions)	Parent			Eagle			Guarantor			Guarantor			Non-			Eliminations			Consolidated
		Company			Spinco Inc.			Subsidiaries			Subsidiaries			Guarantor			(d)			(a)+(b)+(c)+(d)
		(a)						Excluding			Including			Subsidiaries
								Eagle			Eagle			(c)
								Spinco Inc.			Spinco Inc.
											(b)
	Net cash provided by (used in) operating activities	$	17.1		$	10.6		$	42.6		$	44		$	(24.1	)	$	(20.8	)	$	16.2
	Cash flows from investing activities:
	Capital expenditures	​	(3.4	)	​	-		​	(74.1	)	​	(74.1	)	​	(10.2	)	​	-		​	(87.7	)
	Acquisitions, net of cash acquired		-			-			(5.8	)		(5.8	)		-			-			(5.8	)
	Proceeds from insurance recoveries and other	​	-		​	-		​	1.5		​	1.5		​	0.2		​	-		​	1.7
	Net cash used in investing activities		(3.4	)		-			(78.4	)		(78.4	)		(10.0	)		-			(91.8	)
	Cash flows from financing activities:	​			​			​			​			​			​			​
	Borrowings on ABL revolver		148.9			-			-			-			-			-			148.9
	Repayments on ABL revolver	​	(135.2	)	​	-		​	-		​	-		​	-		​	-		​	(135.2	)
	Long-term debt payments		-			(1.4	)		(0.3	)		(1.7	)		-			-			(1.7	)
	Lease financing obligation payment	​	​		​	​		​	​		​	​		​	(2.3	)	​	​		​	(2.3	)
	Make-whole and other fees paid related to financing activities		(0.3	)		-			(0.3	)		(0.3	)		-			-			(0.6	)
	Dividends paid	​	(22.6	)	​	-		​	-		​	-		​	-		​	-		​	(22.6	)
	Distribution to noncontrolling interest		-			-			-			-			(7.7	)		-			(7.7	)
	Excess tax benefits from share-based payment arrangements	​	2.2		​	-		​	(0.2	)	​	(0.2	)	​	-		​	-		​	2
	Stock compensation plan activity		(6.7	)		-			-			-			-			-			(6.7	)
	Distribution to affiliate	​	-		​	(9.2	)	​	(9.2	)	​	(9.2	)	​	(11.6	)	​	20.8		​	-
	Net cash used in financing activities		(13.7	)		(10.6	)		(10.0	)		(11.4	)		(21.6	)		20.8			(25.9	)
	Effect of exchange rate changes on cash and cash equivalents	​	-		​	-		​	-		​	-		​	(2.3	)	​	-		​	(2.3	)
	Net change in cash and cash equivalents		-			-			(45.8	)		(45.8	)		(58.0	)		-			(103.8	)
	Cash and cash equivalents at beginning of period	​	-		​	-		​	76.9		​	76.9		​	89.6		​	-		​	166.5
	Cash and cash equivalents at end of period	$	-		$	-		$	31.1		$	31.1		$	31.6		$	-		$	62.7
	AXIALL CORPORATION
	Supplemental Condensed Consolidating Statement of Cash Flows
	Six Months Ended June 30, 2013
	(Unaudited)
	(In millions)	Parent			Eagle			Guarantor			Guarantor			Non-			Eliminations			Consolidated
		Company			Spinco Inc.			Subsidiaries			Subsidiaries			Guarantor			(d)			(a)+(b)+(c)+(d)
		(a)						Excluding			Including			Subsidiaries
								Eagle			Eagle			(c)
								Spinco Inc.			Spinco Inc.
											(b)
	Net cash provided by (used in) operating activities	$	(45.9	)	$	109		$	(62.8	)	$	46.2		$	(35.1	)	$	-		$	(34.8	)
	Cash flows from investing activities:
	Capital expenditures	​	(0.5	)	​	-		​	(46.4	)	​	(46.4	)	​	(8.7	)	​	-		​	(55.6	)
	Distribution from affiliate		15.9			15.9			19.9			19.9			-			(35.8	)		-
	Acquisitions, net of cash acquired	​	-		​	-		​	-		​	-		​	26.7		​	-		​	26.7
	Net cash provided by (used in) investing activities		15.4			15.9			(26.5	)		(26.5	)		18			(35.8	)		(28.9	)
	Cash flows from financing activities:	​			​			​			​			​			​			​
	Borrowings on ABL revolver		396.6			-			-			-			5.9			-			402.5
	Repayments on ABL revolver	​	(295.4	)	​	-		​	-		​	-		​	(1.9	)	​	-		​	(297.3	)
	Issuance of long-term debt		450			-			-			-			-			-			450
	Long-term debt payments	​	(450.0	)	​	(80.4	)	​	-		​	(80.4	)	​	-		​	-		​	(530.4	)
	Make-whole and other fees paid related to financing activities		(64.5	)		(28.6	)		-			(28.6	)		(1.9	)		-			(95.0	)
	Dividends paid	​	(5.6	)	​	-		​	-		​	-		​	-		​	-		​	(5.6	)
	Distribution to noncontrolling interest		-			-			-			-			(13.3	)		-			(13.3	)
	Excess tax benefits from share based payment arrangements	​	0.7		​	-		​	-		​	-		​	-		​	-		​	0.7
	Stock compensation plan activity		(1.3	)		-			-			-			-			-			(1.3	)
	Distribution to affiliate	​	-		​	(15.9	)	​	(15.9	)	​	(15.9	)	​	(19.9	)	​	35.8		​	-
	Net cash provided by (used in) financing activities		30.5			(124.9	)		(15.9	)		(124.9	)		(31.1	)		35.8			(89.7	)
	Effect of exchange rate changes on cash and cash equivalents	​	-		​	-		​	-		​	-		​	(2.6	)	​	-		​	(2.6	)
	Net change in cash and cash equivalents		-			-			(105.2	)		(105.2	)		(50.8	)		-			(156.0	)
	Cash and cash equivalents at beginning of period	​	-		​	-		​	131.4		​	131.4		​	68.9		​	-		​	200.3
Cash and cash equivalents at end of period	$	-		$	-		$	26.2		$	26.2		$	18.1		$	-		$	44.3

MERGER_WITH_THE_PPG_CHEMICALS_2

MERGER WITH THE PPG CHEMICALS BUSINESS (Details) (USD $)	3 Months Ended	6 Months Ended	0 Months Ended
Share data in Millions, except Per Share data, unless otherwise specified	Jun. 30, 2013	Jun. 30, 2013	Jan. 28, 2013
			Merged Business
Merger with the PPG chemical business	'	'	'
Purchase price	'	'	$2,800,000,000
Number of shares of common stock issued for acquisition	'	'	35.2
Value of shares of common stock issued for acquisition	'	'	1,800,000,000
Debt assumed	'	'	967,000,000
Unaudited pro forma information	'	'	'
Net sales	1,272,800,000	2,441,700,000	'
Net income attributable to Axiall	$75,500,000	$66,600,000	'
Income per share attributable to Axiall - Basic (in dollars per share)	$1.08	$0.95	'
Income per share attributable to Axiall - Diluted (in dollars per share)	$1.07	$0.95	'

NEW_ACCOUNTING_PRONOUNCEMENTS_

NEW ACCOUNTING PRONOUNCEMENTS (Details) (USD $)	6 Months Ended
In Millions, unless otherwise specified	Jun. 30, 2014
NEW ACCOUNTING PRONOUNCEMENTS	'
Reclassification of liabilities associated with certain unrecognized tax benefits as a reduction to a deferred tax asset for a net operating loss carryforward	$4.50

INVENTORIES_Details

INVENTORIES (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Major classes of inventories	'	'
Raw materials	$156.80	$159.50
Work-in-progress	7.4	5.2
Finished goods	258.9	238.9
Inventories	$423.10	$403.60

PROPERTY_PLANT_AND_EQUIPMENT_N2

PROPERTY, PLANT AND EQUIPMENT, NET (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Property, plant and equipment	'	'
Property, plant and equipment, at cost	$3,021	$2,958.70
Less: accumulated depreciation	1,358	1,300
Property, plant and equipment, net	1,663	1,658.70
Chemical manufacturing plants	'	'
Property, plant and equipment	'	'
Property, plant and equipment, at cost	1,308.90	1,259.10
Machinery and equipment	'	'
Property, plant and equipment	'	'
Property, plant and equipment, at cost	1,209.80	1,052.80
Buildings	'	'
Property, plant and equipment	'	'
Property, plant and equipment, at cost	209.8	219.9
Depletable land and land improvements	'	'
Property, plant and equipment	'	'
Property, plant and equipment, at cost	175.2	292.2
Construction-in-progress	'	'
Property, plant and equipment	'	'
Property, plant and equipment, at cost	$117.30	$134.70

GOODWILL_OTHER_INTANGIBLE_ASSE2

GOODWILL, OTHER INTANGIBLE ASSETS AND RESTRUCTURING (Details) (USD $)	6 Months Ended
In Millions, unless otherwise specified	Jun. 30, 2014	Dec. 31, 2013
	segment
GOODWILL, OTHER INTANGIBLE ASSETS AND RESTRUCTURING	'	'
Number of segments that contain reporting units with goodwill and intangible assets	2	'
Changes made to goodwill by reportable segment	'	'
Gross goodwill at the beginning of the period	$1,969.10	'
Adjustments	0.7	'
Foreign currency translation adjustment	-0.5	'
Gross goodwill at the end of the period	1,969.30	'
Accumulated impairment losses at the end of the period	-205.9	-205.9
Net goodwill at the end of the period	1,763.40	1,763.20
Chlorovinyls	'	'
Changes made to goodwill by reportable segment	'	'
Gross goodwill at the beginning of the period	1,808.80	'
Adjustments	0.7	'
Foreign currency translation adjustment	-0.5	'
Gross goodwill at the end of the period	1,809	'
Accumulated impairment losses at the end of the period	-55.5	-55.5
Net goodwill at the end of the period	1,753.50	1,753.30
Building Products	'	'
Changes made to goodwill by reportable segment	'	'
Gross goodwill at the beginning of the period	'	160.3
Gross goodwill at the end of the period	160.3	160.3
Accumulated impairment losses at the end of the period	-150.4	-150.4
Net goodwill at the end of the period	9.9	9.9
Merged Business | Immaterial correction of an error | Overstatement of certain assets and deferred tax liabilities	'	'
Goodwill	'	'
Net assets acquired	-0.7	'
Changes made to goodwill by reportable segment	'	'
Net goodwill at the end of the period	$0.70	'

GOODWILL_OTHER_INTANGIBLE_ASSE3

GOODWILL, OTHER INTANGIBLE ASSETS AND RESTRUCTURING (Details 2) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Merged Business | Customer relationships	'	'
Preliminary allocation of the net purchase price to goodwill and other intangible assets	'	'
Definite-lived intangible assets	$1,100	$1,100
Merged Business | Supply contracts	'	'
Preliminary allocation of the net purchase price to goodwill and other intangible assets	'	'
Definite-lived intangible assets	42.6	42.6
Merged Business | Technology	'	'
Preliminary allocation of the net purchase price to goodwill and other intangible assets	'	'
Definite-lived intangible assets	14.9	14.9
Merged Business | Trade names	'	'
Preliminary allocation of the net purchase price to goodwill and other intangible assets	'	'
Definite-lived intangible assets	6	6
Building Products | Trade names	'	'
Preliminary allocation of the net purchase price to goodwill and other intangible assets	'	'
Indefinite-lived intangible assets, carrying value	$6	$6

GOODWILL_OTHER_INTANGIBLE_ASSE4

GOODWILL, OTHER INTANGIBLE ASSETS AND RESTRUCTURING (Details 3) (USD $)	3 Months Ended		6 Months Ended		12 Months Ended
In Millions, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013
Changes made to definite-lived intangible assets by reportable segment	'	'	'	'	'
Gross carrying amounts	$1,255.40	'	$1,255.40	'	$1,255.40
Accumulated amortization:	-117.2	'	-117.2	'	-82.7
Foreign currency translation adjustment:	'	'	-4.4	'	-4
Net carrying amounts	1,133.80	'	1,133.80	'	1,168.70
Amortization expense for the definite-lived intangible assets	16.8	18.2	33.6	29.8	'
Estimated annual amortization expense for definite-lived intangible assets for the next five fiscal years	'	'	'	'	'
Year one	67.1	'	67.1	'	'
Year two	67.1	'	67.1	'	'
Year three	67.1	'	67.1	'	'
Year four	67.1	'	67.1	'	'
Year five	67.1	'	67.1	'	'
Customer relationships	'	'	'	'	'
Changes made to definite-lived intangible assets by reportable segment	'	'	'	'	'
Gross carrying amounts	1,174.50	'	1,174.50	'	1,174.50
Accumulated amortization:	-100.8	'	-100.8	'	-68.7
Foreign currency translation adjustment:	'	'	-4.4	'	-4
Net carrying amounts	1,069.30	'	1,069.30	'	1,101.80
Customer relationships | Weighted average	'	'	'	'	'
Changes made to definite-lived intangible assets by reportable segment	'	'	'	'	'
Weighted average estimated useful life	'	'	'17 years	'	'
Supply contracts	'	'	'	'	'
Changes made to definite-lived intangible assets by reportable segment	'	'	'	'	'
Gross carrying amounts	42.6	'	42.6	'	42.6
Accumulated amortization:	-3	'	-3	'	-2
Net carrying amounts	39.6	'	39.6	'	40.6
Supply contracts | Weighted average	'	'	'	'	'
Changes made to definite-lived intangible assets by reportable segment	'	'	'	'	'
Weighted average estimated useful life	'	'	'19 years	'	'
Trade names	'	'	'	'	'
Changes made to definite-lived intangible assets by reportable segment	'	'	'	'	'
Gross carrying amounts	6	'	6	'	6
Accumulated amortization:	-0.5	'	-0.5	'	-0.3
Net carrying amounts	5.5	'	5.5	'	5.7
Trade names | Weighted average	'	'	'	'	'
Changes made to definite-lived intangible assets by reportable segment	'	'	'	'	'
Weighted average estimated useful life	'	'	'16 years	'	'
Technology	'	'	'	'	'
Changes made to definite-lived intangible assets by reportable segment	'	'	'	'	'
Gross carrying amounts	32.3	'	32.3	'	32.3
Accumulated amortization:	-12.9	'	-12.9	'	-11.7
Net carrying amounts	19.4	'	19.4	'	20.6
Technology | Weighted average	'	'	'	'	'
Changes made to definite-lived intangible assets by reportable segment	'	'	'	'	'
Weighted average estimated useful life	'	'	'16 years	'	'
Chlorovinyls	'	'	'	'	'
Changes made to definite-lived intangible assets by reportable segment	'	'	'	'	'
Gross carrying amounts	1,205.80	'	1,205.80	'	1,205.80
Accumulated amortization:	-94.1	'	-94.1	'	-61.1
Foreign currency translation adjustment:	'	'	-4.4	'	-4
Net carrying amounts	1,107.30	'	1,107.30	'	1,140.70
Chlorovinyls | Customer relationships	'	'	'	'	'
Changes made to definite-lived intangible assets by reportable segment	'	'	'	'	'
Gross carrying amounts	1,142.30	'	1,142.30	'	1,142.30
Accumulated amortization:	-89.6	'	-89.6	'	-58.2
Foreign currency translation adjustment:	'	'	-4.4	'	-4
Net carrying amounts	1,048.30	'	1,048.30	'	1,080.10
Chlorovinyls | Supply contracts	'	'	'	'	'
Changes made to definite-lived intangible assets by reportable segment	'	'	'	'	'
Gross carrying amounts	42.6	'	42.6	'	42.6
Accumulated amortization:	-3	'	-3	'	-2
Net carrying amounts	39.6	'	39.6	'	40.6
Chlorovinyls | Trade names	'	'	'	'	'
Changes made to definite-lived intangible assets by reportable segment	'	'	'	'	'
Gross carrying amounts	6	'	6	'	6
Accumulated amortization:	-0.5	'	-0.5	'	-0.3
Net carrying amounts	5.5	'	5.5	'	5.7
Chlorovinyls | Technology	'	'	'	'	'
Changes made to definite-lived intangible assets by reportable segment	'	'	'	'	'
Gross carrying amounts	14.9	'	14.9	'	14.9
Accumulated amortization:	-1	'	-1	'	-0.6
Net carrying amounts	13.9	'	13.9	'	14.3
Building Products	'	'	'	'	'
Changes made to definite-lived intangible assets by reportable segment	'	'	'	'	'
Gross carrying amounts	49.6	'	49.6	'	49.6
Accumulated amortization:	-23.1	'	-23.1	'	-21.6
Net carrying amounts	26.5	'	26.5	'	28
Estimated annual amortization expense for definite-lived intangible assets for the next five fiscal years	'	'	'	'	'
Restructuring charge	1.8	'	2.9	'	'
Expected restructuring charge for combined 2014 and 2015	'	'	3.3	'	'
Building Products | Customer relationships	'	'	'	'	'
Changes made to definite-lived intangible assets by reportable segment	'	'	'	'	'
Gross carrying amounts	32.2	'	32.2	'	32.2
Accumulated amortization:	-11.2	'	-11.2	'	-10.5
Net carrying amounts	21	'	21	'	21.7
Building Products | Technology	'	'	'	'	'
Changes made to definite-lived intangible assets by reportable segment	'	'	'	'	'
Gross carrying amounts	17.4	'	17.4	'	17.4
Accumulated amortization:	-11.9	'	-11.9	'	-11.1
Net carrying amounts	5.5	'	5.5	'	6.3
Aromatics	'	'	'	'	'
Changes made to definite-lived intangible assets by reportable segment	'	'	'	'	'
Gross carrying amounts	$0	'	$0	'	$0

OTHER_ASSETS_NET_Details

OTHER ASSETS, NET (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Other assets, net of accumulated amortization	'	'
Pension assets	$28.20	$26.90
Deferred financing costs, net	27.2	28.8
Deferred income taxes	17.4	21.8
Advances to and investments in joint ventures, net	17.4	14.2
Advances for long-term purchase contracts, net	4.5	9.1
Long-term assets held for sale	4.8	3.9
Other	6.3	7.4
Total other assets, net	$105.80	$112.10

LONGTERM_DEBT_AND_LEASE_FINANC2

LONG-TERM DEBT AND LEASE FINANCING OBLIGATION (Details) (USD $)	6 Months Ended	12 Months Ended
In Millions, unless otherwise specified	Jun. 30, 2014	Dec. 31, 2013
Debt Instrument	'	'
Total debt	$1,345.30	$1,332.80
Less current portion of long-term debt	-16.5	-2.8
Long-term debt, net	1,328.80	1,330
Lease financing obligation	102	104.7
Lease financing obligation one-time payment	2.3	'
Future minimum lease payments	'	'
2014	2.9	'
2015	5.9	'
2016	6	'
2017	1.5	'
4.625 Notes	'	'
Debt Instrument	'	'
Stated Interest Rate (as a percent)	4.63%	4.63%
Total debt	688	688
4.875 Notes	'	'
Debt Instrument	'	'
Stated Interest Rate (as a percent)	4.88%	4.88%
Total debt	450	450
Term Loan	'	'
Debt Instrument	'	'
Stated Interest Rate (as a percent)	3.50%	'
Total debt	193.6	194.8
Debt issuance costs	2.2	2.4
ABL Revolver	'	'
Debt Instrument	'	'
Stated Interest Rate (as a percent)	3.75%	'
Total debt	13.7	0
Maximum borrowing capacity	500	'
Fixed charge coverage ratio the Company is subject to if excess availability is less than the threshold for three consecutive business days	110.00%	'
Consecutive period of borrowing availability under the credit facility used to determine if the Company is subject to a fixed charge coverage ratio	'3 days	'
Availability under the credit facility	400.8	'
Outstanding letters of credit	85.5	'
ABL Revolver | Maximum	'	'
Debt Instrument	'	'
Availability under the credit facility, that if not exceeded, subjects the Company to a fixed charge coverage ratio	62.5	'
Lease financing obligation	'	'
Debt Instrument	'	'
Lease financing obligation	102	104.7
Lease financing obligation one-time payment	2.3	'
Lease financing obligation term	'10 years	'
Outstanding letters of credit	$1.60	$3.80

FAIR_VALUE_OF_FINANCIAL_INSTRU2

FAIR VALUE OF FINANCIAL INSTRUMENTS (Details) (USD $)	6 Months Ended	12 Months Ended
In Millions, unless otherwise specified	Jun. 30, 2014	Dec. 31, 2013
4.625 Notes	'	'
Carrying amount and estimated fair values of debt	'	'
Interest rate (as a percent)	4.63%	4.63%
4.875 Notes	'	'
Carrying amount and estimated fair values of debt	'	'
Interest rate (as a percent)	4.88%	4.88%
ABL Revolver due 2018	'	'
Carrying amount and estimated fair values of debt	'	'
Interest rate (as a percent)	3.75%	'
Level 2 | Term Loan	'	'
Carrying amount and estimated fair values of debt	'	'
Debt issuance costs	$2.20	$2.40
Carrying Amount | Level 1 | 4.625 Notes	'	'
Carrying amount and estimated fair values of debt	'	'
Long-term debt	688	688
Carrying Amount | Level 1 | 4.875 Notes	'	'
Carrying amount and estimated fair values of debt	'	'
Long-term debt	450	450
Carrying Amount | Level 2 | Commodity hedge contracts	'	'
Carrying amount and estimated fair values of debt	'	'
Derivative liability	0.1	'
Carrying Amount | Level 2 | Term Loan	'	'
Carrying amount and estimated fair values of debt	'	'
Long-term debt	193.6	194.8
Carrying Amount | Level 2 | ABL Revolver due 2018	'	'
Carrying amount and estimated fair values of debt	'	'
Long-term debt	13.7	'
Fair Value | Level 1 | 4.625 Notes	'	'
Carrying amount and estimated fair values of debt	'	'
Long-term debt	690.6	676.4
Fair Value | Level 1 | 4.875 Notes	'	'
Carrying amount and estimated fair values of debt	'	'
Long-term debt	449.2	426.9
Fair Value | Level 2 | Commodity hedge contracts	'	'
Carrying amount and estimated fair values of debt	'	'
Derivative liability	0.1	'
Fair Value | Level 2 | Term Loan	'	'
Carrying amount and estimated fair values of debt	'	'
Long-term debt	196.7	199
Fair Value | Level 2 | ABL Revolver due 2018	'	'
Carrying amount and estimated fair values of debt	'	'
Long-term debt	$13.70	'

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013	Jun. 30, 2014	Jun. 30, 2014	Jun. 30, 2014	Dec. 31, 2013	Jun. 30, 2014	Dec. 31, 2013	Jun. 30, 2014	Dec. 31, 2013	Jun. 30, 2014
In Millions, unless otherwise specified	item		Minimum	Maximum	Lake Charles, LA facility	Lake Charles, LA facility	Natrium, West Virginia facility	Natrium, West Virginia facility	Lake Charles, South facility	Lake Charles, South facility	Natrium, West Virginia facility and Lake Charles, South facility
											Minimum
Environmental Regulation	'	'	'	'	'	'	'	'	'	'	'
Accrual of remediation costs	$62	$64	'	'	$24	$25	$14	$14	$15	$15	'
Current reserves for environmental contingencies	10	12	'	'	'	'	'	'	'	'	'
Period during which facilities are operational	'	'	'	'	'	'	'	'	'	'	'65 years
Potential additional loss contingencies	'	'	$60	$100	'	'	'	'	'	'	'
Number of plant site locations	2	'	'	'	'	'	'	'	'	'	'

EMPLOYEE_RETIREMENT_PLANS_Deta

EMPLOYEE RETIREMENT PLANS (Details) (USD $)	3 Months Ended		6 Months Ended
In Millions, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Weighted-average healthcare cost trend rate	'	'	'	'
Weighted-average healthcare cost trend rate (as a percent)	'	'	7.49%	'
Weighted-average healthcare cost trend rate in the year 2024 (as a percent)	'	'	4.50%	'
Pension Benefits	'	'	'	'
Components of net periodic benefit income (expense):	'	'	'	'
Interest cost	($7.90)	($7.50)	($15.80)	($13)
Service cost	-0.9	-1.7	-1.8	-2.8
Expected return on plan assets	11.8	9.8	23.6	17.2
Amortization of actuarial gain (loss)	0.1	-0.5	0.2	-1.1
Total net periodic benefit income (expense)	3.1	0.1	6.2	0.3
Assumptions used to determine net periodic benefit (income) cost	'	'	'	'
Discount rate (as a percent)	'	'	4.83%	4.09%
Expected return on assets (as a percent)	'	'	7.42%	6.81%
Rate of compensation increase (as a percent)	'	'	3.00%	3.15%
Contributions	'	'	'	'
Contributions to the pension plan trusts	0	0	0	0
Estimated payments for the current fiscal year	1.9	'	1.9	'
OPEB Benefits	'	'	'	'
Components of net periodic benefit income (expense):	'	'	'	'
Interest cost	-1.1	-2	-2.2	-3.3
Service cost	-0.2	-0.6	-0.4	-1.1
Amortization of prior service credit	2.2	'	4.6	'
Total net periodic benefit income (expense)	0.9	-2.6	2	-4.4
Assumptions used to determine net periodic benefit (income) cost	'	'	'	'
Discount rate (as a percent)	'	'	4.65%	4.35%
Rate of compensation increase (as a percent)	'	'	3.00%	3.11%
Contributions	'	'	'	'
Estimated payments for the current fiscal year	$7.80	'	$7.80	'

EMPLOYEE_RETIREMENT_PLANS_Deta1

EMPLOYEE RETIREMENT PLANS (Details 2) (Defined contribution plans, USD $)	3 Months Ended		6 Months Ended
In Millions, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Defined contribution plans	'	'	'	'
Employee retirement plans	'	'	'	'
Expense related to the defined contribution plans	$3.20	$3.60	$7.50	$7.30

STOCKBASED_COMPENSATION_Detail

STOCK-BASED COMPENSATION (Details) (USD $)	3 Months Ended		6 Months Ended
In Millions, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Stock-based compensation expense	'	'	'	'
Stock based compensation expense	$4.30	$2.60	$7.10	$4.50
Income tax provision related to stock compensation expense	-1.5	-0.9	-2.5	-1.5
After tax share based compensation expense	$2.80	$1.70	$4.60	$3
Shares not included in computing diluted earnings per share due to their anti-dilutive effect	0.6	0.1	0.3	0.1

ACCUMULATED_OTHER_COMPREHENSIV2

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) AND OTHER COMPREHENSIVE INCOME (LOSS) (Details) (USD $)	3 Months Ended		6 Months Ended
In Millions, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Accumulated Other Comprehensive Income (Loss)	'	'	'	'
Balance at the beginning of the period	'	'	$66.30	'
Other comprehensive income (loss) before reclassifications	'	'	-0.4	'
Amounts reclassified from accumulated other comprehensive income (loss)	'	'	-3	'
Other comprehensive income (loss) attributable to Axiall, net of tax	9.9	-10.1	-3.4	-17.8
Balance at the end of the period	62.9	'	62.9	'
Accrued Pension Benefit Liabilities	'	'	'	'
Accumulated Other Comprehensive Income (Loss)	'	'	'	'
Balance at the beginning of the period	'	'	60.5	'
Other comprehensive income (loss) before reclassifications	'	'	-0.1	'
Amounts reclassified from accumulated other comprehensive income (loss)	'	'	-3	'
Other comprehensive income (loss) attributable to Axiall, net of tax	'	'	-3.1	'
Balance at the end of the period	57.4	'	57.4	'
Foreign Currency Items	'	'	'	'
Accumulated Other Comprehensive Income (Loss)	'	'	'	'
Balance at the beginning of the period	'	'	6.7	'
Other comprehensive income (loss) before reclassifications	'	'	0.1	'
Other comprehensive income (loss) attributable to Axiall, net of tax	'	'	0.1	'
Balance at the end of the period	6.8	'	6.8	'
Derivative Cash Flow Hedges	'	'	'	'
Accumulated Other Comprehensive Income (Loss)	'	'	'	'
Balance at the beginning of the period	'	'	-0.9	'
Other comprehensive income (loss) before reclassifications	'	'	-0.4	'
Other comprehensive income (loss) attributable to Axiall, net of tax	'	'	-0.4	'
Balance at the end of the period	($1.30)	'	($1.30)	'

ACCUMULATED_OTHER_COMPREHENSIV3

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) AND OTHER COMPREHENSIVE INCOME (LOSS) (Details 2) (USD $)	3 Months Ended		6 Months Ended
In Millions, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Other Comprehensive Income (Loss)	'	'	'	'
Other comprehensive income (loss), before income taxes	$19.90	($15.40)	($7.30)	($26.40)
Total tax expense (benefit) for the period	7.7	-5.3	-2.6	-8.6
Other comprehensive income (loss), net of tax	12.2	-10.1	-4.7	-17.8
Other comprehensive income (loss) | Change in foreign currency translation adjustment	'	'	'	'
Other Comprehensive Income (Loss)	'	'	'	'
Other comprehensive income (loss), before income taxes	22.5	-15	-1.9	-26.6
Total tax expense (benefit) for the period	8.7	-5.5	-0.6	-8.9
Other comprehensive income (loss), net of tax	13.8	-9.5	-1.3	-17.7
Other comprehensive income (loss) | Pension and OPEB liability adjustments	'	'	'	'
Other Comprehensive Income (Loss)	'	'	'	'
Other comprehensive income (loss), net of tax	-1.4	0.3	-3	0.8
Other comprehensive income (loss) | Pension and OPEB liability adjustments | Cost of sales and selling, general and administrative expenses	'	'	'	'
Other Comprehensive Income (Loss)	'	'	'	'
Other comprehensive income (loss), before income taxes	-2.3	0.5	-4.8	1.1
Other comprehensive income (loss) | Pension and OPEB liability adjustments | Provision for income taxes	'	'	'	'
Other Comprehensive Income (Loss)	'	'	'	'
Total tax expense (benefit) for the period	-0.9	0.2	-1.8	0.3
Other comprehensive income (loss) | Unrealized loss on derivative cash flow hedges:	'	'	'	'
Other Comprehensive Income (Loss)	'	'	'	'
Other comprehensive income (loss), before income taxes	-0.3	-0.9	-0.6	-0.9
Total tax expense (benefit) for the period	-0.1	'	-0.2	'
Other comprehensive income (loss), net of tax	-0.2	-0.9	-0.4	-0.9
Other comprehensive income (loss) | Unrealized loss on derivative cash flow hedges: | Commodity hedge contracts	'	'	'	'
Other Comprehensive Income (Loss)	'	'	'	'
Other comprehensive income (loss), before income taxes	-0.1	'	-0.1	'
Other comprehensive income (loss) | Equity interest in investee's other comprehensive loss	'	'	'	'
Other Comprehensive Income (Loss)	'	'	'	'
Other comprehensive income (loss), before income taxes	($0.20)	($0.90)	($0.50)	($0.90)

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	3 Months Ended		6 Months Ended
In Millions, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
INCOME TAXES	'	'	'	'
Effective income tax rate provisions (as a percent)	27.90%	30.20%	15.30%	31.50%
Change in uncertain tax positions	'	'	$3.50	'

INVESTMENTS_Details

INVESTMENTS (Details) (USD $)	3 Months Ended		6 Months Ended
In Millions, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Reconciliation of minority interest	'	'	'	'
Noncontrolling interest beginning balance	'	'	$119.40	'
Net income attributable to noncontrolling interest	0.9	0.9	1.9	1.6
Other comprehensive income (loss) attributable to noncontrolling interest	2.3	'	-1.3	'
Distribution to noncontrolling interest	'	'	-7.7	-13.3
Noncontrolling interest ending balance	112.3	'	112.3	'
Several manufacturing joint ventures	'	'	'	'
Investments and related party transactions	'	'	'	'
Ownership interest (as a percent)	50.00%	'	50.00%	'
RS Cogen	'	'	'	'
Investments and related party transactions	'	'	'	'
Ownership interest (as a percent)	50.00%	'	50.00%	'
Production capacity of combined cycle natural gas-fired cogeneration facility in Lake Charles, Louisiana (in megawatt)	425	'	425	'
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	199.1	'	199.1	'
Purchases under future commitment	'	'	12.4	'
RS Cogen | Not a primary beneficiary | Chlorovinyls	'	'	'	'
Maximum exposure to loss associated with RS Cogen	'	'	'	'
Investment in and advances to RS Cogen	7.3	'	7.3	'
Supply contracts	39.6	'	39.6	'
Maximum exposure to loss	46.9	'	46.9	'
TCI	'	'	'	'
Investments and related party transactions	'	'	'	'
Ownership interest (as a percent)	60.00%	'	60.00%	'
Reconciliation of minority interest	'	'	'	'
Noncontrolling interest beginning balance	'	'	119.4	'
Net income attributable to noncontrolling interest	'	'	1.9	'
Other comprehensive income (loss) attributable to noncontrolling interest	'	'	-1.3	'
Distribution to noncontrolling interest	'	'	-7.7	'
Noncontrolling interest ending balance	$112.30	'	$112.30	'

SEGMENT_INFORMATION_Details

SEGMENT INFORMATION (Details) (USD $)	3 Months Ended		6 Months Ended
In Millions, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
			segment
Segment information	'	'	'	'
Number of reportable segments	'	'	3	'
Segment information	'	'	'	'
Total net sales	$1,236.90	$1,272.80	$2,230.60	$2,334
Operating income (loss)	58.4	124.6	58	195.8
Interest expense, net	-19.1	-19.4	-37.4	-37.7
Loss on redemption and other debt costs	'	'	'	-78.5
Gain on acquisition of controlling interest	'	'	'	23.5
Foreign exchange gain (loss)	-0.3	0.3	0.1	0.4
Income before income taxes	39	105.5	20.7	103.5
Operating segments	'	'	'	'
Segment information	'	'	'	'
Total net sales	1,236.90	1,272.80	2,230.60	2,334
Chlorovinyls	'	'	'	'
Segment information	'	'	'	'
Total net sales	777.9	801.8	1,460.10	1,416.30
Operating income (loss)	66.6	118.2	89.9	209.4
Chlorovinyls | Operating segments	'	'	'	'
Segment information	'	'	'	'
Total net sales	845.7	866	1,579.80	1,539.20
Chlorovinyls | Intersegment elimination	'	'	'	'
Segment information	'	'	'	'
Total net sales	67.8	64.2	119.7	122.9
Building Products	'	'	'	'
Segment information	'	'	'	'
Number of primary product groups	'	'	2	'
Segment information	'	'	'	'
Total net sales	243.8	244.5	398.5	406.7
Operating income (loss)	14.2	19.6	3.4	5.8
Building Products | Operating segments	'	'	'	'
Segment information	'	'	'	'
Total net sales	243.8	244.5	398.5	406.7
Aromatics	'	'	'	'
Segment information	'	'	'	'
Total net sales	215.2	226.5	372	511
Operating income (loss)	-7.4	4.3	-2.9	17.3
Aromatics | Operating segments	'	'	'	'
Segment information	'	'	'	'
Total net sales	215.2	226.5	372	511
Eliminations, Unallocated and Other	'	'	'	'
Segment information	'	'	'	'
Operating income (loss)	-15	-17.5	-32.4	-36.7
Eliminations, Unallocated and Other | Operating segments	'	'	'	'
Segment information	'	'	'	'
Total net sales	-67.8	-64.2	-119.7	-122.9
Eliminations, Unallocated and Other | Intersegment elimination	'	'	'	'
Segment information	'	'	'	'
Total net sales	($67.80)	($64.20)	($119.70)	($122.90)

SUPPLEMENTAL_GUARANTOR_INFORMA2

SUPPLEMENTAL GUARANTOR INFORMATION (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013	Jun. 30, 2013	Dec. 31, 2012
In Millions, unless otherwise specified
Supplemental Condensed Consolidating Balance Sheet Information	'	'	'	'
Ownership interest (as a percent)	100.00%	'	'	'
Assets	'	'	'	'
Cash and cash equivalents	$62.70	$166.50	$44.30	$200.30
Receivables, net of allowance for doubtful accounts	615.6	548.8	'	'
Inventories	423.1	403.6	'	'
Prepaid expenses and other	28.7	31.6	'	'
Deferred income taxes	25.6	18	'	'
Total current assets	1,155.70	1,168.50	'	'
Property, plant and equipment, net	1,663	1,658.70	'	'
Goodwill	1,763.40	1,763.20	'	'
Customer relationships, net	1,069.30	1,101.80	'	'
Other intangible assets, net	70.5	72.9	'	'
Other assets, net	105.8	112.1	'	'
Total assets	5,827.70	5,877.20	'	'
Liabilities and Equity:	'	'	'	'
Current portion of long-term debt	16.5	2.8	'	'
Accounts payable	362.7	313.7	'	'
Interest payable	15.2	15.4	'	'
Income taxes payable	9.2	17.1	'	'
Accrued compensation	29.6	61.5	'	'
Other accrued current liabilities	117.2	132.6	'	'
Total current liabilities	550.4	543.1	'	'
Long-term debt, excluding the current portion of long-term debt	1,328.80	1,330	'	'
Lease financing obligation	102	104.7	'	'
Deferred income taxes	844.6	865.5	'	'
Pension and other post retirement benefits	122.5	129.8	'	'
Other non-current liabilities	166.7	175.8	'	'
Total liabilities	3,115	3,148.90	'	'
Equity:	'	'	'	'
Total Axiall stockholders' equity	2,600.40	2,608.90	'	'
Noncontrolling interest	112.3	119.4	'	'
Total equity	2,712.70	2,728.30	'	'
Total liabilities and equity	5,827.70	5,877.20	'	'
Splitco Notes	'	'	'	'
Supplemental Condensed Consolidating Balance Sheet Information	'	'	'	'
Interest rate (as a percent)	4.63%	4.63%	'	'
4.875 Notes	'	'	'	'
Supplemental Condensed Consolidating Balance Sheet Information	'	'	'	'
Interest rate (as a percent)	4.88%	4.88%	'	'
Spinco and the other Guarantor Subsidiaries	'	'	'	'
Supplemental Condensed Consolidating Balance Sheet Information	'	'	'	'
Ownership interest (as a percent)	100.00%	'	'	'
Spinco | Splitco Notes	'	'	'	'
Supplemental Condensed Consolidating Balance Sheet Information	'	'	'	'
Interest rate (as a percent)	4.63%	4.63%	'	'
Reportable legal entity | Parent Company	'	'	'	'
Assets	'	'	'	'
Receivables, net of allowance for doubtful accounts	139.6	162.5	'	'
Prepaid expenses and other	2.3	1.3	'	'
Total current assets	141.9	163.8	'	'
Property, plant and equipment, net	10.7	9.8	'	'
Long-term receivables - affiliates	1,327.30	1,328.60	'	'
Other assets, net	11.6	12.2	'	'
Investments in subsidiaries	1,781	1,747.70	'	'
Total assets	3,272.50	3,262.10	'	'
Liabilities and Equity:	'	'	'	'
Current portion of long-term debt	13.7	'	'	'
Accounts payable	26.2	16.8	'	'
Interest payable	3	3.1	'	'
Accrued compensation	'	0.5	'	'
Other accrued current liabilities	24.9	12.9	'	'
Total current liabilities	67.8	33.3	'	'
Long-term debt, excluding the current portion of long-term debt	450	450	'	'
Deferred income taxes	30.9	31	'	'
Pension and other post retirement benefits	3.5	13.7	'	'
Other non-current liabilities	119.9	125.2	'	'
Total liabilities	672.1	653.2	'	'
Equity:	'	'	'	'
Total Axiall stockholders' equity	2,600.40	2,608.90	'	'
Total equity	2,600.40	2,608.90	'	'
Total liabilities and equity	3,272.50	3,262.10	'	'
Reportable legal entity | Spinco | 4.625 Notes, 4.875 Notes and Term Loan credit agreement	'	'	'	'
Assets	'	'	'	'
Other assets, net	12.6	13.2	'	'
Investments in subsidiaries	2,889.60	2,950.80	'	'
Total assets	2,902.20	2,964	'	'
Liabilities and Equity:	'	'	'	'
Current portion of long-term debt	2.8	2.8	'	'
Accounts payable	152.2	119.6	'	'
Interest payable	12.1	12.3	'	'
Total current liabilities	167.1	134.7	'	'
Long-term debt, excluding the current portion of long-term debt	878.8	880	'	'
Long-term payables - affiliates	900	900	'	'
Total liabilities	1,945.90	1,914.70	'	'
Equity:	'	'	'	'
Total Axiall stockholders' equity	956.3	1,049.30	'	'
Total equity	956.3	1,049.30	'	'
Total liabilities and equity	2,902.20	2,964	'	'
Reportable legal entity | Guarantor Subsidiaries Excluding Eagle Spinco Inc | 4.625 Notes, 4.875 Notes and Term Loan credit agreement	'	'	'	'
Assets	'	'	'	'
Cash and cash equivalents	31.1	76.9	26.2	131.4
Receivables, net of allowance for doubtful accounts	529.1	482.2	'	'
Inventories	308.6	310.5	'	'
Prepaid expenses and other	20.2	26.1	'	'
Deferred income taxes	28.3	20.5	'	'
Total current assets	917.3	916.2	'	'
Property, plant and equipment, net	1,338.40	1,325.60	'	'
Goodwill	1,497.70	1,496.60	'	'
Customer relationships, net	908.1	935.2	'	'
Other intangible assets, net	70.1	72.9	'	'
Other assets, net	70.8	71.7	'	'
Investments in subsidiaries	312	312.9	'	'
Total assets	5,114.40	5,131.10	'	'
Liabilities and Equity:	'	'	'	'
Accounts payable	306.2	319.6	'	'
Income taxes payable	8	12.2	'	'
Accrued compensation	20.7	49.6	'	'
Other accrued current liabilities	59.6	86.5	'	'
Total current liabilities	394.5	467.9	'	'
Deferred income taxes	771.4	790.9	'	'
Pension and other post retirement benefits	110.1	107	'	'
Other non-current liabilities	124.8	116.4	'	'
Total liabilities	1,400.80	1,482.20	'	'
Equity:	'	'	'	'
Total Axiall stockholders' equity	3,713.60	3,648.90	'	'
Total equity	3,713.60	3,648.90	'	'
Total liabilities and equity	5,114.40	5,131.10	'	'
Reportable legal entity | Guarantor Subsidiaries Including Eagle Spinco Inc | 4.625 Notes, 4.875 Notes and Term Loan credit agreement	'	'	'	'
Assets	'	'	'	'
Cash and cash equivalents	31.1	76.9	26.2	131.4
Receivables, net of allowance for doubtful accounts	516.4	478.7	'	'
Inventories	308.6	310.5	'	'
Prepaid expenses and other	20.2	26.1	'	'
Deferred income taxes	28.3	20.5	'	'
Total current assets	904.6	912.7	'	'
Property, plant and equipment, net	1,338.40	1,325.60	'	'
Goodwill	1,497.70	1,496.60	'	'
Customer relationships, net	908.1	935.2	'	'
Other intangible assets, net	70.1	72.9	'	'
Other assets, net	83.5	84.9	'	'
Investments in subsidiaries	312	312.9	'	'
Total assets	5,114.40	5,140.80	'	'
Liabilities and Equity:	'	'	'	'
Current portion of long-term debt	2.8	2.8	'	'
Accounts payable	445.6	435.7	'	'
Interest payable	12.2	12.3	'	'
Income taxes payable	8	12.2	'	'
Accrued compensation	20.7	49.6	'	'
Other accrued current liabilities	59.6	86.5	'	'
Total current liabilities	548.9	599.1	'	'
Long-term debt, excluding the current portion of long-term debt	878.8	880	'	'
Long-term payables - affiliates	900	900	'	'
Deferred income taxes	771.4	790.9	'	'
Pension and other post retirement benefits	110.1	107	'	'
Other non-current liabilities	124.8	116.4	'	'
Total liabilities	3,334	3,393.40	'	'
Equity:	'	'	'	'
Total Axiall stockholders' equity	1,780.40	1,747.40	'	'
Total equity	1,780.40	1,747.40	'	'
Total liabilities and equity	5,114.40	5,140.80	'	'
Reportable legal entity | Non-Guarantor Subsidiaries | 4.625 Notes, 4.875 Notes and Term Loan credit agreement	'	'	'	'
Assets	'	'	'	'
Cash and cash equivalents	31.6	89.6	18.1	68.9
Receivables, net of allowance for doubtful accounts	118.6	73.3	'	'
Inventories	114.5	93.1	'	'
Prepaid expenses and other	8.4	4.2	'	'
Deferred income taxes	'	0.2	'	'
Total current assets	273.1	260.4	'	'
Property, plant and equipment, net	313.9	323.3	'	'
Goodwill	265.7	266.6	'	'
Customer relationships, net	161.2	166.6	'	'
Other intangible assets, net	0.4	'	'	'
Other assets, net	10.7	15	'	'
Total assets	1,025	1,031.90	'	'
Liabilities and Equity:	'	'	'	'
Accounts payable	49.9	26.9	'	'
Income taxes payable	3.4	4.9	'	'
Accrued compensation	8.9	11.4	'	'
Other accrued current liabilities	35.4	35.9	'	'
Total current liabilities	97.6	79.1	'	'
Long-term payables - affiliates	427.3	428.6	'	'
Lease financing obligation	102	104.7	'	'
Deferred income taxes	42.3	43.6	'	'
Pension and other post retirement benefits	8.9	9.1	'	'
Other non-current liabilities	13.5	20.9	'	'
Total liabilities	691.6	686	'	'
Equity:	'	'	'	'
Total Axiall stockholders' equity	221.1	226.5	'	'
Noncontrolling interest	112.3	119.4	'	'
Total equity	333.4	345.9	'	'
Total liabilities and equity	1,025	1,031.90	'	'
Eliminations	'	'	'	'
Assets	'	'	'	'
Receivables, net of allowance for doubtful accounts	-159	-165.7	'	'
Prepaid expenses and other	-2.2	'	'	'
Deferred income taxes	-2.7	-2.7	'	'
Total current assets	-163.9	-168.4	'	'
Long-term receivables - affiliates	-1,327.30	-1,328.60	'	'
Investments in subsidiaries	-2,093	-2,060.60	'	'
Total assets	-3,584.20	-3,557.60	'	'
Liabilities and Equity:	'	'	'	'
Accounts payable	-159	-165.7	'	'
Income taxes payable	-2.2	'	'	'
Other accrued current liabilities	-2.7	-2.7	'	'
Total current liabilities	-163.9	-168.4	'	'
Long-term payables - affiliates	-1,327.30	-1,328.60	'	'
Other non-current liabilities	-91.5	-86.7	'	'
Total liabilities	-1,582.70	-1,583.70	'	'
Equity:	'	'	'	'
Total Axiall stockholders' equity	-2,001.50	-1,973.90	'	'
Total equity	-2,001.50	-1,973.90	'	'
Total liabilities and equity	($3,584.20)	($3,557.60)	'	'

SUPPLEMENTAL_GUARANTOR_INFORMA3

SUPPLEMENTAL GUARANTOR INFORMATION (Details 2) (USD $)	3 Months Ended		6 Months Ended
In Millions, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Supplemental Condensed Consolidating Statement of Operations and Comprehensive Income (Loss)	'	'	'	'
Net sales	$1,236.90	$1,272.80	$2,230.60	$2,334
Operating costs and expenses:	'	'	'	'
Cost of sales	1,090	1,062.80	2,003.30	1,971.80
Selling, general and administrative expenses	79	76.6	152.6	144.9
Transaction-related costs and other, net	9.4	8.8	16	18.9
Long-lived asset impairment charges, net	0.1	'	0.7	2.6
Total operating costs and expenses	1,178.50	1,148.20	2,172.60	2,138.20
Operating income	58.4	124.6	58	195.8
Other income (expense):	'	'	'	'
Interest income (expense), net	-19.1	-19.4	-37.4	-37.7
Loss on redemption and other debt costs	'	'	'	-78.5
Gain on acquisition of controlling interest	'	'	'	23.5
Foreign exchange gain (loss)	-0.3	0.3	0.1	0.4
Income before income taxes	39	105.5	20.7	103.5
Provision for (benefit from) income taxes	10.9	31.8	3.2	32.6
Consolidated net income	28.1	73.7	17.5	70.9
Less net income attributable to noncontrolling interest	0.9	0.9	1.9	1.6
Net income attributable to Axiall	27.2	72.8	15.6	69.3
Comprehensive income (loss) attributable to Axiall	37.1	62.7	12.2	51.5
Guarantor Subsidiaries Including Eagle Spinco Inc | Transactions between Parent Company and Guarantor Subsidiaries | Restatement adjustment	'	'	'	'
Other income (expense):	'	'	'	'
Net income attributable to Axiall	'	62.5	'	80.4
Reportable legal entity | Parent Company	'	'	'	'
Operating costs and expenses:	'	'	'	'
Selling, general and administrative expenses	10.2	9.5	21.2	17.8
Transaction-related costs and other, net	4.4	6.5	9	15.5
Total operating costs and expenses	14.6	16	30.2	33.3
Operating income	-14.6	-16	-30.2	-33.3
Other income (expense):	'	'	'	'
Interest income (expense), net	7.8	-12.1	15.5	-28.7
Loss on redemption and other debt costs	'	'	'	-66.1
Equity in income (loss) of subsidiaries	32.4	91.3	26.4	157.4
Income before income taxes	25.6	63.2	11.7	29.3
Provision for (benefit from) income taxes	-1.6	-9.6	-3.9	-40
Consolidated net income	27.2	72.8	15.6	69.3
Net income attributable to Axiall	27.2	72.8	15.6	69.3
Comprehensive income (loss) attributable to Axiall	37.1	62.7	12.2	51.5
Reportable legal entity | Spinco | 4.625 Notes, 4.875 Notes and Term Loan credit agreement	'	'	'	'
Other income (expense):	'	'	'	'
Interest income (expense), net	-21.8	-11.3	-43.3	-19.3
Loss on redemption and other debt costs	'	'	'	-12.4
Equity in income (loss) of subsidiaries	-8.4	37.5	-36.6	62
Income before income taxes	-30.2	26.2	-79.9	30.3
Provision for (benefit from) income taxes	-5.3	-3.7	-11.5	-9.9
Consolidated net income	-24.9	29.9	-68.4	40.2
Net income attributable to Axiall	-24.9	29.9	-68.4	40.2
Comprehensive income (loss) attributable to Axiall	-20.8	25.4	-108.9	31.3
Reportable legal entity | Guarantor Subsidiaries Excluding Eagle Spinco Inc | 4.625 Notes, 4.875 Notes and Term Loan credit agreement	'	'	'	'
Supplemental Condensed Consolidating Statement of Operations and Comprehensive Income (Loss)	'	'	'	'
Net sales	1,087.60	1,114.80	1,992.20	2,086.40
Operating costs and expenses:	'	'	'	'
Cost of sales	981.4	949.9	1,826.30	1,784.80
Selling, general and administrative expenses	47.6	46.9	90.5	88.5
Transaction-related costs and other, net	3.9	2.2	5.4	3
Long-lived asset impairment charges, net	0.1	'	0.6	2.6
Total operating costs and expenses	1,033	999	1,922.80	1,878.90
Operating income	54.6	115.8	69.4	207.5
Other income (expense):	'	'	'	'
Interest income (expense), net	0.4	9.7	1	21.6
Gain on acquisition of controlling interest	'	'	'	23.5
Foreign exchange gain (loss)	-0.1	'	-0.1	'
Equity in income (loss) of subsidiaries	5.5	6.7	8.6	9
Income before income taxes	60.4	132.2	78.9	261.6
Provision for (benefit from) income taxes	14.6	40	16.6	80.1
Consolidated net income	45.8	92.2	62.3	181.5
Net income attributable to Axiall	45.8	92.2	62.3	181.5
Comprehensive income (loss) attributable to Axiall	49.6	88.3	22.1	173.9
Reportable legal entity | Guarantor Subsidiaries Including Eagle Spinco Inc | 4.625 Notes, 4.875 Notes and Term Loan credit agreement	'	'	'	'
Supplemental Condensed Consolidating Statement of Operations and Comprehensive Income (Loss)	'	'	'	'
Net sales	1,087.60	1,114.80	1,992.20	2,086.40
Operating costs and expenses:	'	'	'	'
Cost of sales	981.4	949.9	1,826.30	1,784.80
Selling, general and administrative expenses	47.6	46.9	90.5	88.5
Transaction-related costs and other, net	3.9	2.2	5.4	3
Long-lived asset impairment charges, net	0.1	'	0.6	2.6
Total operating costs and expenses	1,033	999	1,922.80	1,878.90
Operating income	54.6	115.8	69.4	207.5
Other income (expense):	'	'	'	'
Interest income (expense), net	-21.6	-1.5	-42.3	2.3
Loss on redemption and other debt costs	'	'	'	-12.4
Gain on acquisition of controlling interest	'	'	'	23.5
Foreign exchange gain (loss)	-0.1	'	-0.1	'
Equity in income (loss) of subsidiaries	5.5	6.7	8.6	9
Income before income taxes	38.4	121	35.6	229.9
Provision for (benefit from) income taxes	9.3	36.3	5.1	70.1
Consolidated net income	29.1	84.7	30.5	159.8
Net income attributable to Axiall	29.1	84.7	30.5	159.8
Comprehensive income (loss) attributable to Axiall	33.1	81	-9.6	152.2
Reportable legal entity | Non-Guarantor Subsidiaries | 4.625 Notes, 4.875 Notes and Term Loan credit agreement	'	'	'	'
Supplemental Condensed Consolidating Statement of Operations and Comprehensive Income (Loss)	'	'	'	'
Net sales	215.3	213.4	358.6	349.1
Operating costs and expenses:	'	'	'	'
Cost of sales	174.6	168.3	297.2	288.5
Selling, general and administrative expenses	21.2	20.2	40.9	38.6
Transaction-related costs and other, net	1.1	0.1	1.6	0.4
Long-lived asset impairment charges, net	'	'	0.1	'
Total operating costs and expenses	196.9	188.6	339.8	327.5
Operating income	18.4	24.8	18.8	21.6
Other income (expense):	'	'	'	'
Interest income (expense), net	-5.3	-5.8	-10.6	-11.3
Foreign exchange gain (loss)	-0.2	0.3	0.2	0.4
Income before income taxes	12.9	19.3	8.4	10.7
Provision for (benefit from) income taxes	3.2	5.1	2	2.5
Consolidated net income	9.7	14.2	6.4	8.2
Less net income attributable to noncontrolling interest	0.9	0.9	1.9	1.6
Net income attributable to Axiall	8.8	13.3	4.5	6.6
Comprehensive income (loss) attributable to Axiall	14.1	12.7	5.2	3.7
Eliminations	'	'	'	'
Supplemental Condensed Consolidating Statement of Operations and Comprehensive Income (Loss)	'	'	'	'
Net sales	-66	-55.4	-120.2	-101.5
Operating costs and expenses:	'	'	'	'
Cost of sales	-66	-55.4	-120.2	-101.5
Total operating costs and expenses	-66	-55.4	-120.2	-101.5
Other income (expense):	'	'	'	'
Equity in income (loss) of subsidiaries	-37.9	-98	-35	-166.4
Income before income taxes	-37.9	-98	-35	-166.4
Consolidated net income	-37.9	-98	-35	-166.4
Net income attributable to Axiall	-37.9	-98	-35	-166.4
Comprehensive income (loss) attributable to Axiall	($47.20)	($93.70)	$4.40	($155.90)

SUPPLEMENTAL_GUARANTOR_INFORMA4

SUPPLEMENTAL GUARANTOR INFORMATION (Details 3) (USD $)	6 Months Ended
In Millions, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013
Supplemental Condensed Consolidating Statement of Cash Flows Information	'	'
Net cash provided by (used in) operating activities	$16.20	($34.80)
Cash flows from investing activities:	'	'
Capital expenditures	-87.7	-55.6
Acquisitions, net of cash acquired	-5.8	26.7
Proceeds from insurance recoveries and other	1.7	'
Net cash used in investing activities	-91.8	-28.9
Cash flows from financing activities:	'	'
Borrowings on ABL revolver	148.9	402.5
Repayments on ABL revolver	-135.2	-297.3
Long-term debt payments	-1.7	-530.4
Lease financing obligation payment	-2.3	'
Dividends paid	-22.6	-5.6
Distribution to noncontrolling interest	-7.7	-13.3
Excess tax benefits from share based payment arrangements	2	0.7
Stock compensation plan activity	-6.7	-1.3
Issuance of long-term debt	'	450
Make-whole and other fees paid related to financing activities	-0.6	-95
Net cash used in financing activities	-25.9	-89.7
Effect of exchange rate changes on cash and cash equivalents	-2.3	-2.6
Net change in cash and cash equivalents	-103.8	-156
Cash and cash equivalents at beginning of period	166.5	200.3
Cash and cash equivalents at end of period	62.7	44.3
Reportable legal entity | Parent Company	'	'
Supplemental Condensed Consolidating Statement of Cash Flows Information	'	'
Net cash provided by (used in) operating activities	17.1	-45.9
Cash flows from investing activities:	'	'
Capital expenditures	-3.4	-0.5
Distribution from affiliate	'	15.9
Net cash used in investing activities	-3.4	15.4
Cash flows from financing activities:	'	'
Borrowings on ABL revolver	148.9	396.6
Repayments on ABL revolver	-135.2	-295.4
Long-term debt payments	'	-450
Dividends paid	-22.6	-5.6
Excess tax benefits from share based payment arrangements	2.2	0.7
Stock compensation plan activity	-6.7	-1.3
Issuance of long-term debt	'	450
Make-whole and other fees paid related to financing activities	-0.3	-64.5
Net cash used in financing activities	-13.7	30.5
Reportable legal entity | Spinco | 4.625 Notes, 4.875 Notes and Term Loan credit agreement	'	'
Supplemental Condensed Consolidating Statement of Cash Flows Information	'	'
Net cash provided by (used in) operating activities	10.6	109
Cash flows from investing activities:	'	'
Distribution from affiliate	'	15.9
Net cash used in investing activities	'	15.9
Cash flows from financing activities:	'	'
Long-term debt payments	-1.4	-80.4
Distribution to affiliate	-9.2	-15.9
Make-whole and other fees paid related to financing activities	'	-28.6
Net cash used in financing activities	-10.6	-124.9
Reportable legal entity | Guarantor Subsidiaries 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 (used in) operating activities	42.6	-62.8
Cash flows from investing activities:	'	'
Capital expenditures	-74.1	-46.4
Acquisitions, net of cash acquired	-5.8	'
Proceeds from insurance recoveries and other	1.5	'
Distribution from affiliate	'	19.9
Net cash used in investing activities	-78.4	-26.5
Cash flows from financing activities:	'	'
Long-term debt payments	-0.3	'
Excess tax benefits from share based payment arrangements	-0.2	'
Distribution to affiliate	-9.2	-15.9
Make-whole and other fees paid related to financing activities	-0.3	'
Net cash used in financing activities	-10	-15.9
Net change in cash and cash equivalents	-45.8	-105.2
Cash and cash equivalents at beginning of period	76.9	131.4
Cash and cash equivalents at end of period	31.1	26.2
Reportable legal entity | Guarantor Subsidiaries 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 (used in) operating activities	44	46.2
Cash flows from investing activities:	'	'
Capital expenditures	-74.1	-46.4
Acquisitions, net of cash acquired	-5.8	'
Proceeds from insurance recoveries and other	1.5	'
Distribution from affiliate	'	19.9
Net cash used in investing activities	-78.4	-26.5
Cash flows from financing activities:	'	'
Long-term debt payments	-1.7	-80.4
Excess tax benefits from share based payment arrangements	-0.2	'
Distribution to affiliate	-9.2	-15.9
Make-whole and other fees paid related to financing activities	-0.3	-28.6
Net cash used in financing activities	-11.4	-124.9
Net change in cash and cash equivalents	-45.8	-105.2
Cash and cash equivalents at beginning of period	76.9	131.4
Cash and cash equivalents at end of period	31.1	26.2
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 (used in) operating activities	-24.1	-35.1
Cash flows from investing activities:	'	'
Capital expenditures	-10.2	-8.7
Acquisitions, net of cash acquired	'	26.7
Proceeds from insurance recoveries and other	0.2	'
Net cash used in investing activities	-10	18
Cash flows from financing activities:	'	'
Borrowings on ABL revolver	'	5.9
Repayments on ABL revolver	'	-1.9
Lease financing obligation payment	-2.3	'
Distribution to noncontrolling interest	-7.7	-13.3
Distribution to affiliate	-11.6	-19.9
Make-whole and other fees paid related to financing activities	'	-1.9
Net cash used in financing activities	-21.6	-31.1
Effect of exchange rate changes on cash and cash equivalents	-2.3	-2.6
Net change in cash and cash equivalents	-58	-50.8
Cash and cash equivalents at beginning of period	89.6	68.9
Cash and cash equivalents at end of period	31.6	18.1
Eliminations	'	'
Supplemental Condensed Consolidating Statement of Cash Flows Information	'	'
Net cash provided by (used in) operating activities	-20.8	'
Cash flows from investing activities:	'	'
Distribution from affiliate	'	-35.8
Net cash used in investing activities	'	-35.8
Cash flows from financing activities:	'	'
Distribution to affiliate	20.8	35.8
Net cash used in financing activities	$20.80	$35.80