Axiall 10-Q 9 Aug 16 2016 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2016	Aug. 05, 2016
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q2
Trading Symbol	AXLL
Entity Registrant Name	AXIALL CORP/DE/
Entity Central Index Key	805,264
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		70,734,027

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Millions	Jun. 30, 2016	Dec. 31, 2015
Assets:
Cash and cash equivalents	$ 128.4	$ 258
Receivables, net of allowance for doubtful accounts of $10.5 million at June 30, 2016 and $5.9 million at December 31, 2015	455	355.3
Inventories	276	280.9
Prepaid expenses and other	100.5	58.9
Current assets of discontinued operations	0.8	36.9
Total current assets	960.7	990
Property, plant and equipment, net	1,558.8	1,556.5
Goodwill	856.4	852.1
Customer relationships, net	923.2	950.3
Other intangible assets, net	60.8	63.4
Non-current assets of discontinued operations		62
Other assets, net	81.7	65.1
Total assets	4,441.6	4,539.4
Liabilities and Equity:
Current portion of long-term debt	2.5	2.5
Accounts payable	256.3	244.8
Interest payable	15.2	15.4
Income taxes payable	2.4	2.2
Accrued compensation	60.2	41
Other accrued liabilities	135.9	94.7
Current liabilities of discontinued operations	6.8	15.5
Total current liabilities	479.3	416.1
Long-term debt, excluding the current portion of long-term debt	1,364.8	1,364.5
Lease financing obligation	46.8	44
Deferred income taxes	661.1	683
Pension and other post-retirement benefits	189.7	202.8
Non-current liabilities of discontinued operations		35.6
Other non-current liabilities	132.3	140.3
Total liabilities	2,874	2,886.3
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, 2016 and December 31, 2015; issued and outstanding: 70,733,747 at June 30, 2016 and 70,581,543 at December 31, 2015	0.7	0.7
Additional paid-in capital	2,290.1	2,287.5
Retained deficit	(697.2)	(591.9)
Accumulated other comprehensive loss, net of tax	(96.5)	(118)
Total Axiall stockholders' equity	1,497.1	1,578.3
Noncontrolling interest	70.5	74.8
Total equity	1,567.6	1,653.1
Total liabilities and equity	$ 4,441.6	$ 4,539.4

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($) $ in Millions	Jun. 30, 2016	Dec. 31, 2015
Statement of Financial Position [Abstract]
Receivables, allowance for doubtful accounts	$ 10.5	$ 5.9
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	75,000,000	75,000,000
Preferred stock, shares issued	0	0
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	70,733,747	70,581,543
Common stock, shares outstanding	70,733,747	70,581,543

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) shares in Millions, $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Income Statement [Abstract]
Net sales	$ 776.1	$ 869.2	$ 1,475.3	$ 1,653.8
Operating costs and expenses:
Cost of sales	705.5	745.7	1,324.5	1,426.4
Selling, general and administrative expenses	69.8	75.8	139.9	151.8
Restructuring and divestiture costs	4.5	0.4	41.2	1.1
Integration-related costs and other, net	2.1	4.2	5.5	9.3
Legal and settlement claims, net	23.4		23.4
Fees associated with unsolicited offer and strategic alternatives	8.4		13.6
Total operating costs and expenses	813.7	826.1	1,548.1	1,588.6
Operating income (loss)	(37.6)	43.1	(72.8)	65.2
Interest expense, net	(18)	(18.3)	(35)	(35.9)
Debt refinancing costs				(3.2)
Foreign currency exchange loss	(0.1)	(0.1)	(1)	(0.8)
Income (loss) from continuing operations before income taxes	(55.7)	24.7	(108.8)	25.3
Provision for (benefit from) income taxes	(28.4)	1.9	(51.2)	4.9
Net income (loss) from continuing operations	(27.3)	22.8	(57.6)	20.4
Discontinued operations:
Loss from discontinued operations	(1.7)	(1.7)	(33.1)	(8.9)
Less: Benefit from income taxes of discontinued operations	(1.7)	(0.8)	(10.1)	(1.6)
Net loss from discontinued operations		(0.9)	(23)	(7.3)
Consolidated net income (loss)	(27.3)	21.9	(80.6)	13.1
Less: net income attributable to noncontrolling interest	0.5	1.3	0.8	3.1
Net income (loss) attributable to Axiall	$ (27.8)	$ 20.6	$ (81.4)	$ 10
Basic earnings (loss) per share attributable to Axiall:
Basic earnings (loss) per share from continuing operations	$ (0.39)	$ 0.30	$ (0.83)	$ 0.25
Basic loss per share from discontinued operations		(0.01)	(0.32)	(0.11)
Basic earnings (loss) per share attributable to Axiall	(0.39)	0.29	(1.15)	0.14
Diluted earnings (loss) per share attributable to Axiall:
Diluted earnings (loss) per share from continuing operations	(0.39)	0.30	(0.83)	0.25
Diluted loss per share from discontinued operations		(0.01)	(0.32)	(0.11)
Diluted earnings (loss) per share attributable to Axiall	$ (0.39)	$ 0.29	$ (1.15)	$ 0.14
Weighted average common shares outstanding:
Basic	70.6	70.4	70.6	70.3
Diluted	70.6	70.9	70.6	70.9
Dividends per common share	$ 0.16	$ 0.16	$ 0.32	$ 0.32

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Comprehensive Income (Loss) (Unaudited) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Statement of Comprehensive Income [Abstract]
Consolidated net income (loss)	$ (27.3)	$ 21.9	$ (80.6)	$ 13.1
Less: net income attributable to noncontrolling interest	0.5	1.3	0.8	3.1
Net income (loss) attributable to Axiall	(27.8)	20.6	(81.4)	10
Other comprehensive income (loss):
Foreign currency translation adjustments	0.1	11.5	28.8	(23.5)
Derivative cash flow hedges	1.6	2	1.5	11.1
Pension and OPEB plan liability adjustments	(2.3)	(1.6)	(4.5)	(2.8)
Other comprehensive income (loss), before income taxes	(0.6)	11.9	25.8	(15.2)
Provision for (benefit from) income taxes related to other comprehensive income (loss) items	(0.3)	1.8	2.3	1.2
Other comprehensive income (loss), net of tax	(0.3)	10.1	23.5	(16.4)
Other comprehensive income attributable to noncontrolling interest, net of tax	0.1	1.7	2	3
Other comprehensive income (loss) attributable to Axiall, net of tax	(0.4)	8.4	21.5	(19.4)
Comprehensive income (loss), net of income taxes	(27.6)	32	(57.1)	(3.3)
Less: comprehensive income attributable to noncontrolling interest	0.6	3	2.8	6.1
Comprehensive income (loss) attributable to Axiall	$ (28.2)	$ 29	$ (59.9)	$ (9.4)

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Cash flows from operating activities:
Consolidated net income (loss)	$ (80.6)	$ 13.1
Less: net loss from discontinued operations	(23)	(7.3)
Net income (loss) from continuing operations	(57.6)	20.4
Adjustments to reconcile net income (loss) from continuing operations to net cash provided by (used in) operating activities:
Depreciation	87.1	84.2
Amortization	36.4	36.7
Deferred income taxes	(25.3)	(30)
Loss (gain) on sales of businesses	19.9	(0.1)
Other non-cash items	(3.8)	6.5
Change in operating assets and liabilities, net of dispositions	(68.1)	(72.6)
Cash provided by (used in) operating activities - continuing operations	(11.4)	45.1
Cash provided by (used in) operating activities - discontinued operations	5.2	(8.9)
Net cash provided by (used in) operating activities	(6.2)	36.2
Cash flows from investing activities:
Capital expenditures	(119.6)	(73.9)
Proceeds from sales of business assets and other	11.5	6.3
Cash used in investing activities - continuing operations	(108.1)	(67.6)
Cash provided by (used in) investing activities - discontinued operations	26.8	(0.9)
Net cash used in investing activities	(81.3)	(68.5)
Cash flows from financing activities:
Issuance of long-term debt		248.8
Long-term debt payments	(1.7)	(196.1)
Fees paid related to financing activities		(3.5)
Deferred acquisition payments	(15)	(10)
Dividends paid	(22.8)	(23.1)
Distribution to noncontrolling interest	(7.1)	(8.4)
Share-based compensation plan activity	(0.9)	(6.2)
Net cash provided by (used in) financing activities	(47.5)	1.5
Effect of exchange rate changes on cash and cash equivalents	5.4	(4.6)
Net change in cash and cash equivalents	(129.6)	(35.4)
Cash and cash equivalents at beginning of period	258	166.8
Cash and cash equivalents at end of period	$ 128.4	$ 131.4

New Developments and Basis of P

New Developments and Basis of Presentation	6 Months Ended
	Jun. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
New Developments and Basis of Presentation	Pending Merger On June 10, 2016, the Company entered into an Agreement and Plan of Merger (the “Merger Agreement”) with Westlake Chemical Corporation (“Westlake”) and Lagoon Merger Sub, Inc., a newly formed wholly owned subsidiary of Westlake (“Merger Sub”). The Merger Agreement provides, among other things and subject to the terms and conditions set forth therein, for the merger of Merger Sub with and into the Company (the “Merger”), with the Company surviving the Merger as a wholly owned subsidiary of Westlake in a transaction in which each share of the Company’s common stock (“Company Common Stock”), issued and outstanding immediately prior to the time the Merger becomes effective, other than certain excluded shares as further described in the Merger Agreement, will be converted automatically into the right to receive $33.00 in cash, without interest (the “Merger Consideration”). The Merger is expected to be completed by the fourth quarter of 2016. Each of the Company’s and Westlake’s obligation to consummate the Merger is subject to a number of conditions specified in the Merger Agreement, including, among others, (i) the adoption of the Merger Agreement by the affirmative vote of the holders of a majority of all outstanding shares of the Company Common Stock, (ii) the receipt of required regulatory approvals, including expiration of the waiting period under the Hart-Scott-Rodino Antitrust Improvements Act of 1976, as amended, and receipt of required approval under the Canadian Competition Act, (iii) the absence of an order, judgment, injunction or law prohibiting the consummation of the Merger, (iv) the accuracy of the other party’s representations and warranties contained in the Merger Agreement (subject to certain materiality standards set forth in the Merger Agreement), and (v) the other party’s compliance with or performance of its covenants and agreements contained in the Merger Agreement in all material respects. The consummation of the Merger is not subject to a financing condition. The Merger Agreement contains certain termination rights for each party. In addition, the Merger Agreement, in certain circumstances, provides for the payment of a termination fee by the Company to Westlake in the amount of $77.7 million. In connection with the unsolicited offer and subsequent Merger Agreement, we incurred $8.4 million and $13.6 million of expenses during the three and six months ended June 30, 2016, respectively, including legal, financial advisor and accounting fees that are reflected in fees associated with unsolicited offer and strategic alternatives in our unaudited condensed consolidated statements of operations. On August 1, 2016, we filed a definitive proxy statement with the SEC in order to notify the Company’s shareholders of a special meeting to be held on August 30, 2016 to vote on the Merger and to seek proxies from the Company’s shareholders in connection with such vote. Axiall and Westlake have received all regulatory approvals required for the Merger, including approvals required by U.S. and Canadian competition laws. The Company has terminated its previously announced sale process for its Building Products business. 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 Regulation S-X. Our financial condition as of, and our operating results for, the three and six month periods ended June 30, 2016 are not necessarily indicative of the financial condition and results that may be expected for the full year ending December 31, 2016 or any other interim period. On September 30, 2015, the Company entered into and consummated the transactions contemplated by an asset purchase agreement between INEOS Americas LLC (“INEOS”) and Axiall LLC, a wholly-owned subsidiary of the Company, pursuant to which the Company sold its aromatics business to INEOS. The Company has concluded that it met the accounting requirements for reporting the financial position, results of operations and cash flows of its former aromatics business as discontinued operations when the sale was consummated. On February 24, 2016, the Company entered into an asset purchase agreement among Royal Group, Inc. (“RGI”), Royal Window and Door Profiles Plant 13 Inc., Royal Window and Door Profiles Plant 14 Inc., and Axiall Corporation, as sellers, and North American Profiles Canada, LTD (“NAPC”), as purchaser, pursuant to which the Company sold its window and door profiles business and its Concord, Ontario compounding operations to NAPC on March 31, 2016 for net proceeds of approximately $29.2 million, subject to certain working capital and other adjustments and future performance-based payments. The Company concluded that it met the accounting requirements for reporting the financial position, results of operations and cash flows of its former window and door profiles business as discontinued operations when the sale was consummated. The sale of our Concord, Ontario compounding operations did not meet the criteria for classification as discontinued operations. The accompanying unaudited condensed consolidated balance sheets as of June 30, 2016 and December 31, 2015, and statements of operations and statements of cash flows for the three and six months ended June 30, 2016 and 2015, and the related notes to the unaudited condensed consolidated financial statements, have been adjusted to reflect the presentation of the results of operations and cash flows of the former aromatics and window and door profiles businesses as discontinued operations. These adjustments relating to the discontinued operations of our aromatics and window and door profiles businesses did not impact the Company’s consolidated net income (loss) attributable to Axiall. Refer to Note 3 for additional information relating to these sales. 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 (loss) or consolidated net income (loss). There have been no material changes in the significant accounting policies followed by us during the three and six months ended June 30, 2016 from those disclosed in our Annual Report on Form 10-K The accompanying unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes to the audited consolidated financial statements included in the 2015 Annual Report, which have not been revised to reflect the discontinued operations of our window and door profiles business. Unless the context otherwise requires, references to “Axiall,” the “Company,” “we,” “our” or “us,” means Axiall Corporation and its consolidated subsidiaries.

Earnings (Loss) Per Share

Earnings (Loss) Per Share	6 Months Ended
	Jun. 30, 2016
Earnings Per Share [Abstract]
Earnings (Loss) Per Share	2. EARNINGS (LOSS) PER SHARE Basic earnings (loss) per share from continuing operations attributable to Axiall is based on the weighted-average number of common shares outstanding during the three and six month periods ended June 30, 2016 and 2015. Diluted earnings (loss) per share from continuing operations attributable to Axiall is based on the weighted-average number of common shares outstanding during the three and six month periods ended June 30, 2016 and 2015, adjusted for the dilutive effect of employee share-based compensation and other share-based compensation awards. Due to the net loss from continuing operations in the three and six month periods ended June 30, 2016, common stock equivalents of 0.4 million shares and 0.3 million shares, respectively, were excluded from the computation of diluted loss per share in both periods 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 (loss) per share calculation. The following table provides a reconciliation of the numerators and denominators used to determine basic and diluted earnings (loss) per share from continuing operations attributable to Axiall and discontinued operations for the three and six month periods ended June 30, 2016 and 2015: Three Months Ended June 30, Six Months Ended June 30, (In millions, except per share data) 2016 2015 2016 2015 Numerator Income (loss) from continuing operations $ (27.3) $ 22.8 $ (57.6) $ 20.4 Less: net income attributable to noncontrolling interest 0.5 1.3 0.8 3.1 Income (loss) from continuing operations attributable to Axiall (27.8) 21.5 (58.4) 17.3 Net loss from discontinued operations - (0.9) (23.0) (7.3) Consolidated net income (loss) attributable to Axiall $ (27.8) $ 20.6 $ (81.4) $ 10.0 Denominator Weighted average common shares outstanding, basic 70.6 70.4 70.6 70.3 Dilutive impact of stock options and other share-based awards - 0.5 - 0.6 Weighted average common shares outstanding, diluted 70.6 70.9 70.6 70.9 Basic earnings (loss) per share attributable to Axiall: Basic earnings (loss) per share from continuing operations $ (0.39) $ 0.30 $ (0.83) $ 0.25 Basic loss per share from discontinued operations - (0.01) (0.32) (0.11) Basic earnings (loss) per share attributable to Axiall $ (0.39) $ 0.29 $ (1.15) $ 0.14 Diluted earnings (loss) per share attributable to Axiall: Diluted earnings (loss) per share from continuing operations $ (0.39) $ 0.30 $ (0.83) $ 0.25 Diluted loss per share from discontinued operations - (0.01) (0.32) (0.11) Diluted earnings (loss) per share attributable to Axiall $ (0.39) $ 0.29 $ (1.15) $ 0.14

Discontinued Operations

Discontinued Operations	6 Months Ended
	Jun. 30, 2016
Discontinued Operations and Disposal Groups [Abstract]
Discontinued Operations	3. DISCONTINUED OPERATIONS Sale of Building Products Window and Door Profiles Business On February 24, 2016, the Company entered into an asset purchase agreement among RGI, Royal Window and Door Profiles Plant 13 Inc., Royal Window and Door Profiles Plant 14 Inc., and Axiall Corporation, as sellers, and NAPC, as purchaser, pursuant to which the Company sold its window and door profiles business, and its Concord, Ontario compounding operations to NAPC for net proceeds of approximately $29.2 million, subject to certain working capital and other adjustments and future performance-based payments. The sale was consummated on March 31, 2016. The Company concluded that it met the accounting requirements for reporting the financial position, results of operations and cash flows of its former window and door profiles business as discontinued operations when the sale was consummated and recognized a loss on sale of $25.2 million reflected in loss from discontinued operations in the unaudited condensed consolidated statements of operations. The Company concluded that the sale of its Concord, Ontario compounding operations did not meet the criteria for classification as discontinued operations. In connection with the sale of the Concord, Ontario compounding operations, the Company recognized a loss on the sale of assets of $4.0 million that is reflected in restructuring and divestiture costs in its unaudited condensed consolidated statements of operations. The net cash proceeds of approximately $27.5 million received from the sale of our window and door profiles business is included in cash flows from investing activities – discontinued operations in the unaudited condensed consolidated statements of cash flows. The Company has terminated its previously announced sale process for the remainder of the Building Products businesses. Sale of Aromatics Business: Discontinued Operations On September 30, 2015, the Company entered into and consummated the transactions contemplated by an asset purchase agreement between INEOS and Axiall LLC, a wholly-owned subsidiary of the Company. Pursuant to such asset purchase agreement, INEOS acquired certain assets used in the Company’s aromatics business, including but not limited to, its cumene production facility located in Pasadena, Texas. The Company retained the land and plant at its phenol, acetone and alpha-methylstyrene production facility located in Plaquemine, Louisiana (the “Plaquemine Phenol Facility”), which is part of a broader set of other Axiall facilities located in Plaquemine. In addition, the Company retained the following assets associated with its aromatics business: (i) cash and cash equivalents; (ii) accounts receivable; and (iii) inventory, other than certain raw materials and work-in-process inventory at its Pasadena facility. The Company has discontinued the manufacture of products at its Plaquemine Phenol Facility and expects to decommission and dismantle that facility by the end of 2016. At closing, the Company received $52.4 million in cash, which consisted of: (i) the sale price of $47.4 million; and (ii) a $5.0 million advance toward the cost of decommissioning and dismantling our Plaquemine Phenol Facility. That advance was recorded as a liability in our unaudited condensed consolidated balance sheets. During the fourth quarter of 2015, the Company met certain terms and conditions set forth in the asset purchase agreement that entitled it to receive $5.5 million of contingent consideration, pursuant to which it recorded $5.3 million, as a gain, net of a $0.2 million working capital adjustment, related to the sale. Further, the Company may receive an additional $5.0 million from INEOS to help defray the costs of decommissioning and dismantling the Plaquemine Phenol Facility. The Company’s receipt of all or any portion of the remaining $5.0 million that INEOS may be required to pay and our right to retain the $5.0 million advance payment will depend on the amount of costs incurred by us to decommission and dismantle the Plaquemine Phenol Facility. The following represents major classes of assets and liabilities related to the discontinued operations included in our unaudited condensed consolidated balance sheets as of the following dates: (In millions) June 30, December 31, Receivables, net $ - $ 17.6 Inventories 0.8 18.5 Prepaid expenses and other - 0.8 Property, plant and equipment, net - 61.1 Other assets, net - 0.9 Total assets $ 0.8 $ 98.9 Accounts payable $ 5.7 $ 3.2 Accrued compensation - 2.0 Other accrued liabilities 1.1 10.3 Lease financing obligation - 35.6 Total liabilities $ 6.8 $ 51.1 Net assets (liabilities) $ (6.0) $ 47.8 Operating results of the discontinued operations for the three and six month periods ended June 30, 2016 and 2015 are shown below: Three Months Ended June 30, Six Months Ended June 30, (In millions) 2016 2015 2016 2015 Net sales $ 1.3 $ 189.3 $ 33.6 $ 352.3 Operating costs and expenses: Cost of sales 2.6 184.2 35.7 348.3 Selling, general and administrative expenses 0.4 5.4 4.5 10.7 Restructuring and divestiture costs - - - 0.3 Total operating costs and expenses 3.0 189.6 40.2 359.3 Operating loss from discontinued operations (1.7) (0.3) (6.6) (7.0) Interest expense, net - (1.2) (1.1) (2.3) Foreign currency exchange gain (loss) - (0.2) (0.3) 0.4 Net loss from the sale of business - - (25.1) - Loss from discontinued operations (1.7) (1.7) (33.1) (8.9) Benefit from income taxes of discontinued operations (1.7) (0.8) (10.1) (1.6) Net loss from discontinued operations $ - $ (0.9) $ (23.0) $ (7.3) Certain information pertaining to depreciation and amortization as well as capital expenditures associated with our discontinued operations for the three and six month periods ended June 30, 2016 and 2015 are included below: Three Months Ended June 30, Six Months Ended June 30, (In millions) 2016 2015 2016 2015 Depreciation and amortization $ - $ 2.9 $ 2.1 $ 5.7 Capital expenditures - 1.9 1.0 3.6

Restructuring and Divestiture C

Restructuring and Divestiture Costs	6 Months Ended
	Jun. 30, 2016
Restructuring and Related Activities [Abstract]
Restructuring and Divestiture Costs	4. RESTRUCTURING AND DIVESTITURE COSTS During the three and six month periods ended June 30, 2016, the Company had restructuring and divestiture costs pertaining to: (i) the sale of certain assets of its compound additives business, known as Solucor, and its manufacturing facility located in Concord, Ontario, in its chlorovinyls segment; (ii) the reorganization of its building products segment, including the sale of our window and door profiles reporting unit; (iii) the sale of its aromatics business; and (iv) workforce and other expense reductions to drive cost savings throughout the Company. Chlorovinyls During the three and six month periods ended June 30, 2016, our chlorovinyls segment incurred restructuring costs of $0.3 million and $10.4 million, respectively, primarily relating to severance and related payments in conjunction with our February 2016 workforce reduction activities and cost savings initiatives, and divestiture costs of $0.9 million and $20.8 million, respectively, primarily relating to the sales of its Solucor business and its Concord, Ontario manufacturing operations. During both the three and six month periods ended June 30, 2015, the Company recorded $0.4 million related to the sale of its specialty phosgene derivatives business. On February 24, 2016, the Company entered into an asset purchase agreement among RGI and Axiall Corporation, as sellers, and Galata Chemicals (Canada) Inc., as Purchaser, for the sale of certain assets of its compound additives business, known as Solucor, and its manufacturing facility located in Bradford, Ontario, for a price of approximately $9.2 million, subject to adjustment based upon the amount of inventory of the Solucor business on the closing date of the transaction, which was February 29, 2016. The Company recognized a loss on the sale of $15.5 million that is recorded in restructuring and divestiture costs in our unaudited condensed consolidated statements of operations for the six months ended June 30, 2016. Also, in conjunction with the sale of our window and door profiles business in our building products segment, the sale of our Concord, Ontario compounding operations resulted in a loss on sale of $4.0 million that is recorded in restructuring and divestiture costs in our unaudited condensed consolidated statements of operations for the six months ended June 30, 2016. Building Products During the three and six months ended June 30, 2016, our building products segment incurred restructuring costs of $0.6 million and $2.7 million, respectively, primarily relating to severance payments in conjunction with our workforce reduction activities and cost savings initiatives, and divestiture costs of $0.7 million and $1.1 million, respectively, primarily related to the strategic review of our building products segment, which we terminated subsequent to the announced Merger between Axiall and Westlake. During the three and six month periods ended June 30, 2015, our building products segment did not incur material restructuring and divestiture charges. During the six months ended June 30, 2015 our building products segment incurred $0.3 million of long-lived asset impairment charges pertaining to its window and door profiles reporting unit. Corporate Restructuring charges primarily related to severance payments in conjunction with our workforce reduction activities and cost savings initiatives. Restructuring costs in corporate, unallocated totaled $0.8 million and $2.6 million for the three and six month periods ended June 30, 2016, respectively. There were no similar costs during the three and six month periods ended June 30, 2015. Also, as of June 30, 2016, we made cash payments of $3.2 million related to the separation of executives under the terms of the Company’s severance plans and policies. As of June 30, 2016, we had remaining payments of $0.9 million that are expected to conclude by November 2016. Divestiture charges primarily related to costs associated with the strategic review of our building products segment as announced in the third quarter of 2015 and the sale of certain non-core business operations. The Company has terminated its strategic review of the building products segment subsequent to the announced execution of the Merger Agreement between Axiall and Westlake. Divestiture costs in corporate, unallocated were $1.2 million and $3.6 million during the three and six month periods ended June 30, 2016. There were no similar costs during the three and six months ended June 30, 2015.

New Accounting Pronouncements

New Accounting Pronouncements	6 Months Ended
	Jun. 30, 2016
Accounting Changes and Error Corrections [Abstract]
New Accounting Pronouncements	5. NEW ACCOUNTING PRONOUNCEMENTS In March 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU” or “Update”) 2016-09 – Compensation—Stock Compensation (Topic 718) In March 2016, the FASB issued ASU 2016-07 Investments—Equity Method and Joint Ventures (Topic 323) In March 2016, the FASB issued ASU 2016-05 Derivatives and Hedging (Topic 815) Topic 815 In February 2016, the FASB issued ASU 2016-02 Leases (Topic 842) Topic 842 In May 2014, the FASB issued ASU 2014-09 Revenue from Contracts with Customers (Topic 606) Revenue from Contracts with Customers: Deferral of the Effective Date catch-up In 2016, FASB issued additional ASUs containing implementation guidance relating to ASU 2014-09, including: ASU 2016-08 – Revenue from Contracts with Customers (Topic 606) — Principal versus Agent Considerations (Reporting Revenue Gross versus Net) 2016-10 – Revenue from Contracts with Customers (Topic 606) — Identifying Performance Obligations and Licensing Revenue from Contracts with Customers (Topic 606) — Narrow-Scope Improvements and Practical Expedients

Inventories

Inventories	6 Months Ended
	Jun. 30, 2016
Inventory Disclosure [Abstract]
Inventories	6. INVENTORIES As of June 30, 2016 and December 31, 2015, the major classes of inventories were as follows: (In millions) June 30, December 31, Raw materials $ 69.4 $ 84.2 Work-in-process 0.9 1.6 Finished goods 205.7 195.1 Inventories $ 276.0 $ 280.9

Property, Plant and Equipment,

Property, Plant and Equipment, Net	6 Months Ended
	Jun. 30, 2016
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment, Net	7. PROPERTY, PLANT AND EQUIPMENT, NET As of June 30, 2016 and December 31, 2015, property, plant and equipment consisted of the following: (In millions) June 30, 2016 December 31, 2015 Chemical manufacturing plants $ 1,317.0 $ 1,308.8 Machinery and equipment 1,117.8 1,080.4 Buildings 138.9 134.7 Land and land improvements 154.2 156.6 Construction-in-progress 104.7 112.5 Property, plant and equipment, at cost 2,832.6 2,793.0 Less: accumulated depreciation 1,273.8 1,236.5 Property, plant and equipment, net $ 1,558.8 $ 1,556.5

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	6 Months Ended
	Jun. 30, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets	8. GOODWILL AND OTHER INTANGIBLE ASSETS Our intangible assets consist of goodwill, customer relationships, supply contracts, technology, and trade names. Goodwill is the excess of the cost of an acquired entity over the fair value of tangible and intangible assets acquired (including, but not limited to, customer relationships, supply contracts, technology, and trade names) and liabilities assumed under acquisition accounting for business combinations. As of June 30, 2016, our chlorovinyls segment includes goodwill in its chlor-alkali Valuation of Goodwill and Indefinite-Lived Intangible Assets. Impairment testing for goodwill is a two-step test performed at the reporting unit level. The first step of the impairment analysis involves comparing the fair value of the reporting unit to its carrying value, including goodwill. If the fair value of the reporting unit exceeds the carrying value, goodwill is not considered impaired. If the carrying value exceeds the fair value, the second step of the impairment analysis is performed, in which we measure the amount of impairment. Our goodwill evaluations utilize discounted cash flow analyses (the “income approach”) and market multiple analyses (the “market approach”), in estimating fair values. Inherent in our fair value determinations are certain judgments and estimates relating to future cash flows, including our interpretation of current economic indicators and market conditions, overall economic conditions and our strategic and operational plans with regard to our business units. In addition, to the extent significant changes occur in market conditions, overall economic conditions or our strategic or operational plans, it is possible that goodwill not currently impaired, may become impaired in the future. Goodwill. (In millions) Chlorovinyls Building Products Total Gross goodwill at December 31, 2015 $ 1,766.0 $ 160.2 $ 1,926.2 Accumulated impairment losses (923.7) (150.4) (1,074.1) Net goodwill at December 31, 2015 $ 842.3 $ 9.8 $ 852.1 Gross goodwill at December 31, 2015 $ 1,766.0 $ 160.2 $ 1,926.2 Goodwill write-downs from sales of assets (3.3) - (3.3) Cumulative foreign currency translation adjustments 7.6 - 7.6 Gross goodwill at June 30, 2016 1,770.3 160.2 1,930.5 Accumulated impairment losses (923.7) (150.4) (1,074.1) Net goodwill at June 30, 2016 $ 846.6 $ 9.8 $ 856.4 Indefinite -lived indefinite-lived Definite -lived definite-lived definite-lived Chlorovinyls Building Products Total (In millions) June 30, 2016 December 31, 2015 June 30, 2016 December 31, 2015 June 30, 2016 December 31, 2015 Gross carrying amounts: Customer relationships $ 1,142.3 $ 1,142.3 $ 27.4 $ 27.4 $ 1,169.7 $ 1,169.7 Supply contracts 42.6 42.6 - - 42.6 42.6 Technology 14.9 14.9 17.4 17.4 32.3 32.3 Trade names 6.0 6.0 - - 6.0 6.0 Total 1,205.8 1,205.8 44.8 44.8 1,250.6 1,250.6 Accumulated impairment charges: Customer relationships (2.9) (2.9) - - (2.9) (2.9) Total (2.9) (2.9) - - (2.9) (2.9) Accumulated amortization: Customer relationships (213.8) (182.9) (9.7) (8.9) (223.5) (191.8) Supply contracts (7.3) (6.3) - - (7.3) (6.3) Technology (2.3) (2.0) (14.9) (14.1) (17.2) (16.1) Trade names (1.2) (1.0) - - (1.2) (1.0) Total (224.6) (192.2) (24.6) (23.0) (249.2) (215.2) Foreign currency translation adjustment: Customer relationships (20.1) (24.6) - (0.1) (20.1) (24.7) Total (20.1) (24.6) - (0.1) (20.1) (24.7) Net carrying amounts: Customer relationships 905.5 931.9 17.7 18.4 923.2 950.3 Supply contracts 35.3 36.3 - - 35.3 36.3 Technology 12.6 12.9 2.5 3.3 15.1 16.2 Trade names 4.8 5.0 - - 4.8 5.0 Total $ 958.2 $ 986.1 $ 20.2 $ 21.7 $ 978.4 $ 1,007.8 The weighted average estimated useful lives remaining for definite-lived definite-lived definite-lived

Other Assets, Net

Other Assets, Net	6 Months Ended
	Jun. 30, 2016
Investments, All Other Investments [Abstract]
Other Assets, Net	9. OTHER ASSETS, NET As of June 30, 2016 and December 31, 2015, other assets, net of accumulated amortization, consisted of the following: (In millions) June 30, 2016 December 31, 2015 Deferred financing costs, net $ 6.0 $ 7.1 Deferred income taxes 17.8 17.8 Advances to and investments in joint ventures, net 53.5 33.4 Other 4.4 6.8 Total other assets, net $ 81.7 $ 65.1

Long-Term Debt and Lease Financ

Long-Term Debt and Lease Financing Obligation	6 Months Ended
	Jun. 30, 2016
Debt Disclosure [Abstract]
Long-Term Debt and Lease Financing Obligation	10. LONG-TERM As of June 30, 2016 and December 31, 2015, our long-term (In millions) Maturity Date June 30, 2016 December 31, 2015 4.625 Notes (net of debt issuance costs totaling $8.8 million and $9.6 million at June 30, 2016 and December 31, 2015, respectively) February 15, 2021 $ 679.2 $ 678.4 4.875 Notes (net of debt issuance costs totaling $5.4 million and $5.8 million at June 30, 2016 and December 31, 2015, respectively) May 15, 2023 444.6 444.2 New Term Loan Facility (net of deferred financing fees totaling $2.8 million and $3.1 million at June 30, 2016 and December 31, 2015, respectively) February 27, 2022 243.5 244.4 ABL Revolver December 17, 2019 - - Total debt 1,367.3 1,367.0 Less: current portion of long-term debt (2.5) (2.5) Long-term debt, net $ 1,364.8 $ 1,364.5 4.625 Notes The Company and certain of its subsidiaries guarantee $688.0 million in aggregate principal amount of 4.625 percent senior unsecured notes due 2021 (the “4.625 Notes”) that were issued by a wholly-owned subsidiary, Eagle Spinco Inc. (“Spinco”), on January 28, 2013. Interest payments on the 4.625 Notes commenced on August 15, 2013 and interest is payable semi-annually in arrears on February 15 and August 15 of each year. The 4.625 Notes are fully and unconditionally guaranteed, jointly and severally, on a senior unsecured basis by the Company and by its existing and future domestic subsidiaries, other than certain excluded subsidiaries. 4.875 Notes On February 1, 2013, the Company issued $450.0 million in aggregate principal amount of 4.875 percent senior unsecured notes due 2023 (the “4.875 Notes”). Interest payments on the 4.875 Notes commenced on May 15, 2013 and interest is payable semi-annually in arrears on May 15 and November 15 of each year. The 4.875 Notes are fully and unconditionally guaranteed, jointly and severally, on a senior unsecured basis by each of our existing and future domestic subsidiaries, other than certain excluded subsidiaries. Term Loan On February 27, 2015, Axiall Holdco, Inc., a wholly-owned subsidiary of the Company (“Axiall Holdco”), entered into a credit agreement with a syndicate of financial institutions (the “Term Loan Agreement”) for a new $250 million term loan facility (the “New Term Loan Facility”) to refinance the principal amount outstanding under the Company’s existing term loan facility, to pay related fees and expenses, and for general corporate purposes. Obligations under the New Term Loan Facility are fully and unconditionally guaranteed, on a senior secured basis, by the Company and by each of the Company’s existing and future wholly-owned domestic subsidiaries, other than certain excluded subsidiaries. The obligations under the New Term Loan Facility are secured by substantially all of the assets of Axiall Holdco, Axiall Corporation and the subsidiary guarantors. The New Term Loan Facility contains an accordion feature that permits Axiall Holdco, subject to certain conditions and to obtaining lender commitments, to incur additional term loans under the New Term Loan Facility in an amount up to the greater of: (i) $250 million; and (ii) an amount that would not result in the Company’s consolidated secured debt ratio being greater than 2.50 to 1.00. At the election of Axiall Holdco, the New Term Loan Facility bears interest at a rate equal to: (i) the Base Rate (as defined in the Term Loan Agreement) plus 1.50 percent per annum; or (ii) LIBOR (as defined in the Term Loan Agreement) plus 3.25 percent per annum; provided that at no time will the Base Rate be deemed to be less than 2.00 percent per annum or LIBOR be deemed to be less than 0.75 percent per annum. As of June 30, 2016, outstanding borrowings under the New Term Loan Facility had a stated interest rate of 4.00 percent per annum. The Term Loan Agreement contains customary covenants (subject to exceptions), including certain restrictions on the Company and its subsidiaries to pay dividends and repurchase shares of Company Common Stock. ABL Revolver The Company’s second amended and restated asset based revolving credit facility (the “ABL Revolver”), which the Company entered into on December 17, 2014, provides for a maximum of $600.0 million of revolving credit, subject to applicable borrowing base limitations and certain other conditions. The credit agreement governing the ABL Revolver (the “ABL Credit Agreement”) contains customary covenants, including certain restrictions on the Company and its subsidiaries to pay dividends and repurchase shares of Company Common Stock. These covenants are subject to certain exceptions and qualifications. Under the ABL Revolver, dividend payments and repurchases of Company Common Stock in an aggregate amount not to exceed $150 million in any fiscal year may be made if both borrowing availability under the ABL Revolver would have exceeded $75 million at all times during the thirty days immediately preceding any such restricted payment and our consolidated fixed charge coverage ratio (as defined in the ABL Revolver) is equal to or exceeds 1.00 to 1.00, each on a pro forma basis after giving effect to any such proposed restricted payment. In addition, under the ABL Revolver, additional cash dividend payments and repurchases of Company Common Stock may be made if both borrowing availability under the ABL Revolver then exceeds $100 million and our consolidated fixed charge coverage ratio (as defined in the ABL Revolver) is equal to or exceeds 1.10 to 1.00, each on a pro forma basis after giving effect to the proposed restricted payment. On December 30, 2015, we amended our ABL Credit Agreement to, among other things, provide additional flexibility to pay dividends and consummate stock repurchases, modify the definition of consolidated EBITDA to include certain additional add backs and reductions to net income in determining consolidated EBITDA (as defined in the ABL Revolver), revise the definition of consolidated capital expenditures to exclude capital expenditures made in connection with the proposed ethane cracker (ethylene manufacturing plant) located in Lake Charles, Louisiana (the “Plant”), and provide for a reduction in the amount of its basket for investments in such a plant by the amount of such capital expenditures that are excluded from the definition of consolidated capital expenditures. As of June 30, 2016 and December 31, 2015, we had no outstanding balance under our ABL Revolver. Our availability under the ABL Revolver at June 30, 2016 was approximately $383.9 million, net of outstanding letters of credit totaling $72.9 million. As of June 30, 2016, depending on the duration of the loan, the applicable rate for future borrowings would have been between 2.15 percent to 4.00 percent based on LIBOR or the Prime Rate. As of June 30, 2016, we were in compliance with the covenants under our ABL Credit Agreement, the Term Loan Agreement and the indentures governing the 4.625 Notes and the 4.875 Notes. Lease Financing Obligation As of June 30, 2016 and December 31, 2015, we had a lease financing obligation of $46.8 million and $44.0 million, respectively. The lease financing obligation is a result of the sale and concurrent leaseback of certain land and buildings in Canada in 2007 for an original term of ten years. In connection with this transaction, certain terms and conditions, including the requirement to execute a collateralized letter of credit in favor of the buyer-lessor, In connection with the sale of our window and door profiles business, on March 31, 2016, we assigned the leases associated with two of the four properties that were recorded as part of such sale-leaseback transaction on our unaudited condensed consolidated balance sheets and extended the lease term for one of the remaining properties through 2019. Consequently, we are no longer the primary obligor under the two assigned leases and we derecognized $25.6 million from property plant and equipment, net and decreased our lease financing obligation by $37.5 million on our unaudited condensed consolidated balance sheets as of June 30, 2016. The deferred gain of $11.9 million associated with these two assigned leased properties was recognized and offset against the loss on sale of our window and door profiles business in discontinued operations during the six months ended June 30, 2016, all of which was a non-cash transaction. The sale of our window and door profiles business was classified as discontinued operations and, therefore, all prior period amounts pertaining to these two properties were reclassified. The change from the December 31, 2015 balance, excluding the reclassification of the two properties, is due to the change in the Canadian dollar exchange rate as of June 30, 2016. We are not obligated to repay the lease financing obligation amount of $46.8 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, 2016 are $1.7 million in 2016, $2.5 million in 2017, $2.2 million in 2018 and $0.6 million in 2019, the final year of the lease agreements.

Fair Value of Financial Instrum

Fair Value of Financial Instruments	6 Months Ended
	Jun. 30, 2016
Fair Value Disclosures [Abstract]
Fair Value of Financial Instruments	11. FAIR VALUE OF FINANCIAL INSTRUMENTS Financial instruments consist primarily of cash and cash equivalents, accounts receivable, accounts payable, accrued expenses, commodity purchase contracts and long-term The FASB’s ASC 820-10 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 June 30, 2016 December 31, 2015 (In millions) Carrying Value Fair Value Carrying Value Fair Value Level 1: Long-term debt: 4.625 Notes (net of debt issuance costs totaling $8.8 million and $9.6 million at June 30, 2016 and December 31, 2015, respectively) $ 679.2 $ 703.5 $ 678.4 $ 635.1 4.875 Notes (net of debt issuance costs totaling $5.4 million and $5.8 million at June 30, 2016 and December 31, 2015, respectively) $ 444.6 $ 461.3 $ 444.2 $ 408.4 Level 2: Long-term debt: New Term Loan Facility (net of deferred financing fees totaling $2.8 million and $3.1 million at June 30, 2016 and December 31, 2015, respectively) $ 243.5 $ 246.6 $ 244.4 $ 247.8 Derivative instruments: Commodity purchase contracts $ 1.2 $ 1.2 $ (0.4) $ (0.4) Derivative Financial Instruments. All derivative financial instruments are carried at fair value in our unaudited condensed consolidated balance sheets. If the derivative financial instrument qualifies for hedge accounting treatment, changes in the fair value are either offset against the change in fair value of assets, liabilities or firm commitments through earnings or recognized in other comprehensive income (loss) until the hedged item is recognized in earnings. We also enter into derivative financial instruments that are designed to hedge risks but are not designated as hedging instruments. Changes in the fair values of these non-designated We formally document hedging instruments and hedging transactions, as well as our risk management objective and strategy for undertaking hedged transactions. This process includes linking derivative financial instruments that are designated as cash flow hedges to specific assets or liabilities on the unaudited condensed consolidated balance sheets or linking derivatives to forecasted transactions. We also formally assess, both at inception and on an ongoing basis, whether the derivative financial instruments used in hedging transactions are highly effective in offsetting changes in the fair values or cash flows of hedged transactions. When it is determined that a derivative is not highly effective or the derivative is expired, sold, terminated, exercised, discontinued, or otherwise settled because it is unlikely that a forecasted transaction will occur, we discontinue the use of hedge accounting for that specific hedge derivative financial instrument.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	12. COMMITMENTS AND CONTINGENCIES Legal Proceedings On December 20, 2013, a fire occurred at our PHH Monomers, LLC (“PHH”) vinyl chloride monomer (“VCM”) manufacturing plant in Lake Charles, Louisiana. As of June 30, 2016, approximately 2,607 individuals have filed lawsuits against the Company alleging personal injury or property damage related to the incident. We do not expect any other individuals to file lawsuits regarding this matter, as the prescribed deadline for doing so has expired. We have not recorded an accrual in connection with any of these lawsuits because, at this time, we are unable to reasonably determine whether any potential loss is probable or estimable. In addition, we currently are unable to provide a reasonable estimate of the potential loss or range of loss, if any, expected to result from this contingency. We are unable to make these determinations due to a number of variables, including without limitation, uncertainties related to: (i) the fact that no written or oral discovery has been conducted by the Company in any of these lawsuits; (ii) the parties’ respective litigation strategies; (iii) the fact that none of the complaints have alleged specific injuries or a specific amount of damages; (iv) any symptoms experienced by any of the plaintiffs, and whether there will be any reliable information, documentation or other discovery related thereto; (v) the pre- and post-fire medical or physical condition of the plaintiffs, and whether there will be any reliable information, documentation or other discovery related thereto; and (vi) the location of any plaintiff at the time of the fire, and the duration of any exposure related thereto, and whether there will be any reliable information, documentation or other discovery related thereto. On September 19, 2014, three employees at our Natrium, West Virginia facility (the “Natrium Facility”) were injured while changing a valve on a caustic line in the manufacturing plant at such facility. One of the employees eventually died of his injuries. The estate of our deceased employee, and the other two injured employees, have filed lawsuits against one of our subsidiaries, Eagle Natrium LLC, seeking damages for personal injury, death and pain and suffering. Following discovery and court ordered mediation of these lawsuits, we have recorded accruals for these lawsuits of $34.5 million in the aggregate in other accrued liabilities on our unaudited condensed consolidated balance sheets. Liability relating to these lawsuits in excess of $25 million is expected to be reimbursed to us pursuant to the indemnity provisions of our excess liability insurance policies and, as such, we also have recorded an offsetting receivable from our insurance carriers of $9.5 million in prepaid expenses and other on our unaudited condensed consolidated balance sheets. Environmental Remediation. As of June 30, 2016 and December 31, 2015, we had reserves for environmental contingencies totaling approximately $39 million and $41 million, respectively, of which approximately $1 million, was classified as current liabilities as of both June 30, 2016 and December 31, 2015. 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 began in the fourth quarter of 2014 and is expected to be completed during 2016 with a period of monitoring for remedy effectiveness to follow remediation. As of June 30, 2016 and December 31, 2015, we had reserved approximately $3 million and $4 million, respectively, for the costs associated with this matter. • As of both June 30, 2016 and December 31, 2015 we had reserved approximately $12 million for environmental contingencies related to on-site remediation at 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 related to 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 both June 30, 2016 and December 31, 2015, we had reserved approximately $18 million, for environmental contingencies related to remediation activities at the Natrium Facility. The remedial actions address National Pollutant Discharge Elimination System permit requirements related primarily to hexachlorocyclohexane (commonly referred to as BHC) and mercury. We expect that these remedial actions will be in place for an extended period of time. Environmental Laws and Regulations. 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 on our ability to operate or the manner in which we operate, 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 chemical 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, any of 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 at covered facilities. The coal fired power plant at our Natrium Facility is our source most significantly impacted by the Boiler MACT regulations. Pursuant to an extension granted by the West Virginia Department of Environmental Protection (WVDEP), we expect to comply with the requirements of the Boiler MACT regulations on or before December 2016. • In April 2012, the EPA issued final regulations to update emissions limits for polyvinyl 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. Following the issuance of the PVC MACT regulation, a variety of legal challenges were filed by the vinyl industry’s trade organization, several vinyl manufacturers and several environmental groups. Most of these challenges have been resolved; however, there are several petitions to reconsider certain provisions in the rule that are still pending. We anticipate that some of these provisions will likely be changed as a result of these petitions, and there could be significant changes from the currently existing PVC MACT regulation after all legal challenges have been exhausted. These changes could require us to incur further 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 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. • In May and September 2013, the EPA conducted inspections at our Plaquemine facility pursuant to requirements of the federal Clean Air Act Section 112 (r) Risk Management Program and Title V. As a result of the inspections, the EPA identified areas of concern and the Company has subsequently engaged in negotiations, which are anticipated to result in penalties in excess of $100,000. These negotiations are expected to conclude in 2016. 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, which could result in operating restrictions or could require us to incur significant legal or other costs related to compliance or other activities. For example, a recent revision to ambient air quality standards for ozone may, in the future, result in significant operating costs, compliance costs, and capital expenditures at some of our facilities. 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.

Share-Based Compensation

Share-Based Compensation	6 Months Ended
	Jun. 30, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Share-Based Compensation	13. SHARE-BASED We have granted various types of share-based Time-based Restricted Stock Units and Performance-based Restricted Stock Units In March 2016, we granted PRSUs to our executive officers for which the number of shares ultimately earned depends on our Company’s relative total shareholder return (“TSR”), as compared to a group of peer companies. The number of shares of Company Common Stock to be awarded in connection with the vesting of those PRSUs ranges from 0 percent to 200 percent, with the percentage to be used in such vesting calculation based on the TSR performance metric. One-half of those executive officer PRSUs are scheduled to vest on the third anniversary of the grant date and the other one-half of those executive officer PRSUs are scheduled to vest on the fourth anniversary of the grant date, in each case so long as the executive officer remains employed with the Company through the applicable vesting date and subject to achievement of the performance metric. Also in March 2016, we granted PRSUs to certain of our executive officers for which the vesting depends on the Company having a positive Adjusted EBITDA for its 2016 fiscal year. Those PRSUs are scheduled to vest in three equal installments on each of the first, second and third anniversaries of the grant date, so long as the executive officer remains employed with the Company through the applicable vesting date and the Company achieves positive Adjusted EBITDA for its 2016 fiscal year. In addition, in March 2016, we granted time-based RSUs to certain of our executive officers, for which there is no performance metric, some of which are scheduled to vest in three equal installments on each of the first, second and third anniversaries of the grant date and the remainder of which are scheduled to vest in four equal installments on each of the first, second, third and fourth anniversaries of the grant date, provided, in each case, that the executive officer remains employed by the Company through the applicable vesting date. Also in March 2016, we granted time-based RSUs to non-officer employees, all of which are scheduled to vest in three equal installments on each of the first, second and third anniversaries of the grant date, so long as the employee remains employed with the Company through the applicable vesting date, and for which there is no performance metric . Effect of the Merger on Share-based Compensation Awards The Merger Agreement provides that, upon closing of the Merger, any outstanding and unexercised Company stock options, whether or not vested, will be converted into the right to receive a cash payment equal to the Merger Consideration minus the exercise prices of such options. Any outstanding or payable Company awards (other than Company stock options) under any Company stock plans will be assumed by Westlake and converted into restricted stock units in respect of Westlake common stock (“Westlake Common Stock”), with substantially the same terms and conditions (including with respect to dividend equivalent rights, if any), except that upon settlement the award holder will receive the greater of (i) the value of the Merger Consideration with respect to the shares of Company Common Stock related to the award prior to closing of the Merger and (ii) the value of the Westlake Common Stock. Any account balances under any Company benefit plan that provides for the deferral of compensation and represents amounts notionally invested in Company Common Stock or provides for distributions or benefits calculated based on the value of Company Common Stock will be converted into the right to receive an amount in cash calculated based on the Merger Consideration. Share-based Compensation Expense Information regarding our share-based compensation expense for the three and six months ended June 30, 2016 and 2015 is as follows: Three Months Ended Six Months Ended (In millions) 2016 2015 2016 2015 Share-based compensation expense $ 4.1 $ 3.8 $ 6.1 $ 7.7 Income tax provision related to share-based compensation expense (1.4) (1.1) (2.1) (2.4) After tax share-based compensation expense $ 2.7 $ 2.7 $ 4.0 $ 5.3 During the three and six months ended June 30, 2016, we reversed approximately $0.3 million and $1.3 million, respectively, of expense related to share-based compensation due to the forfeiture of RSUs and PRSUs held by certain employees of the Company whose employment with the Company terminated prior to the vesting of those RSUs and PRSUs.

Employee Retirement Plans

Employee Retirement Plans	6 Months Ended
	Jun. 30, 2016
Compensation and Retirement Disclosure [Abstract]
Employee Retirement Plans	14. EMPLOYEE RETIREMENT PLANS Defined Benefit Pension and OPEB Welfare Plans The Company sponsors and contributes to pension plans (“Pension Plans”) and other post-retirement employment benefit (“OPEB”) plans covering many of our United States (“U.S.”) employees, in whole or in part based on meeting certain eligibility criteria. In addition, the Company’s subsidiaries have various Pension Plans and other forms of post-retirement arrangements outside the U.S., namely in Canada and Taiwan. The Pension Plans provide benefits to certain employees and retirees and are closed to new hires. Effective January 31, 2014, amendments to the Pension Plans for U.S. non-bargained non-bargained The OPEB plans are unfunded and provide medical and life insurance benefits for certain employees and their dependents. The U.S. nonqualified pension plan was remeasured on February 29, 2016 following the February 2016 workforce reduction implemented as part of our cost savings initiatives. This event reduced the plan’s benefit obligation by $0.7 million and was recognized fully through a $0.7 million adjustment to Other Comprehensive Income. The plan’s net periodic benefit cost for 2016 has been adjusted to reflect the remeasurement due to the resulting curtailment event. In the third quarter of 2015, we changed the method we use to estimate the service and interest components of net periodic benefit cost for U.S. pension and other postretirement benefits. This new estimation approach discounts the individual expected cash flows underlying the service cost and interest cost using the applicable spot rates derived from the yield curve used to discount the cash flows used to measure the benefit obligation. Historically, we estimated these service and interest cost components utilizing a single weighted-average discount rate derived from the yield curve used to measure the benefit obligation at the beginning of the period. We made this change to provide a more precise measurement of service and interest costs by improving the correlation between projected benefit cash flows to the corresponding spot yield curve rates. We have accounted for this change as a change in accounting estimate that is inseparable from a change in accounting principle and accordingly have accounted for it prospectively. This change in accounting estimate was first reflected in benefit cost for the third quarter of 2015 for the OPEB plans and in 2016 for the Pension Plans. The following table details the pension and postretirement benefit income, for the three and six month periods ended June 30, 2016 and 2015: Pension Benefits OPEB Three Months Ended June 30, (In millions) 2016 2015 2016 2015 Components of net periodic benefit income: Interest cost $ (6.5) $ (7.7) $ (0.5) $ (1.1) Service cost (0.9) (1.1) (0.2) (0.2) Expected return on assets 10.5 11.4 - - Amortization of: Prior service credit - - 3.1 2.3 Actuarial loss (0.7) (0.7) - - Total net periodic benefit income $ 2.4 $ 1.9 $ 2.4 $ 1.0 Pension Benefits Six Months Ended June 30, OPEB Six Months Ended June 30, (In millions) 2016 2015 2016 2015 Components of net periodic benefit income: Interest cost $ (13.0) $ (15.4) $ (1.0) $ (2.2) Service cost (1.8) (2.2) (0.4) (0.4) Expected return on assets 21.0 22.8 - - Amortization of: Prior service credit - - 6.2 4.6 Actuarial loss (1.4) (1.4) - - Total net periodic benefit income $ 4.8 $ 3.8 $ 4.8 $ 2.0 Contributions There were no significant contributions to the pension plan trusts during the three and six months ended June 30, 2016 and 2015. We estimate that we will make payments of approximately $2.1 million for benefit payments and contributions related to our Pension Plans and $7.3 million for benefit payments related to the OPEB plans for the year ending December 31, 2016. Defined Contribution Plans Most of our employees participate in defined contribution plans under which we make contributions to individual employee accounts. Our expense related to our defined contribution plans was approximately $3.3 million and $3.4 million for the three months ended June 30, 2016 and 2015, respectively, and $7.3 million for both the six month periods ended June 30, 2016 and 2015.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Loss and Other Comprehensive Income (Loss)	6 Months Ended
	Jun. 30, 2016
Equity [Abstract]
Accumulated Other Comprehensive Loss and Other Comprehensive Income (Loss)	15. ACCUMULATED OTHER COMPREHENSIVE LOSS AND OTHER COMPREHENSIVE INCOME (LOSS) Accumulated Other Comprehensive Loss Accumulated other comprehensive loss includes: (i) foreign currency translation of assets and liabilities of foreign subsidiaries and the effects of exchange rate changes on intercompany balances of a long-term (In millions) Foreign Items Derivative Cash Accrued Accumulated Balance at January 1, 2016 $ (89.4) $ 0.5 $ (29.1) $ (118.0) Other comprehensive income before reclassifications 23.4 0.2 0.2 23.8 Amounts reclassified from accumulated other - 0.7 (3.0) (2.3) Net current period other comprehensive income (loss) 23.4 0.9 (2.8) 21.5 Balance at June 30, 2016 $ (66.0) $ 1.4 $ (31.9) $ (96.5) Other Comprehensive Income (Loss) Other comprehensive income (loss) is derived from adjustments to reflect: (i) changes in foreign currency translation adjustments; (ii) the unrealized gains or losses on derivative financial instruments designated as cash flow hedges; (iii) changes in equity investee’s other comprehensive income or loss; and (iv) adjustments to pension and OPEB plan liabilities. The components of other comprehensive income (loss) for the three and six month periods ended June 30, 2016 and 2015 are as follows: Three Months Ended June 30, Six Months Ended June 30, (In millions) 2016 2015 2016 2015 Change in foreign currency translation adjustments: Foreign currency translation adjustments $ 0.1 $ 11.5 $ 28.8 $ (23.5) Tax expense (benefit) - 1.7 3.4 (1.9) Foreign currency translation adjustments, net of tax $ 0.1 $ 9.8 $ 25.4 $ (21.6) Change in derivative cash flow hedges: Commodity hedge contracts $ 1.6 $ 2.0 $ 1.6 $ 7.2 Equity interest in investee’s other comprehensive income (loss) - - (0.1) 3.9 Pre-tax amount 1.6 2.0 1.5 11.1 Tax expense 0.6 0.7 0.6 4.2 Derivative cash flow hedges, net of tax $ 1.0 $ 1.3 $ 0.9 $ 6.9 Change in pension and OPEB liability adjustments: Amortization of actuarial loss and prior service credit $ (2.4) $ (1.6) $ (4.8) $ (3.2) Other pension and OPEB plan adjustments 0.1 - 0.3 0.4 Pre-tax amount (2.3) (1.6) (4.5) (2.8) Tax benefit (0.9) (0.6) (1.7) (1.1) Pension and OPEB liability adjustments, net of tax $ (1.4) $ (1.0) $ (2.8) $ (1.7) Other comprehensive income (loss), before income taxes $ (0.6) $ 11.9 $ 25.8 $ (15.2) Tax expense (benefit) for the period (0.3) 1.8 2.3 1.2 Other comprehensive income (loss), net of tax $ (0.3) $ 10.1 $ 23.5 $ (16.4) The components of other comprehensive income (loss) that have been reclassified during the three and six month periods ended June 30, 2016 and 2015 are as follows: Three Months Ended Six Months Ended June 30, Affected Line Items on the Unaudited Condensed Consolidated Statements of Operations (In millions) 2016 2015 2016 2015 Details about other comprehensive income (loss) components: Change in derivative cash flow hedges: Gain (loss) on derivative cash flow hedges $ 0.8 $ (1.3) $ 1.2 $ (8.7) Cost of sales Tax expense (benefit) 0.3 (0.5) 0.5 (3.3) Provision for (benefit from) income taxes Reclassifications for the period, net of tax $ 0.5 $ (0.8) $ 0.7 $ (5.4) Change in pension and OPEB liability adjustments: Amortization of actuarial loss and prior service credit $ (2.4) $ (1.6) $ (4.8) $ (3.2) Cost of sales and selling, general and administrative expenses Tax benefit (0.9) (0.6) (1.8) (1.2) Provision for (benefit from) income taxes Reclassifications for the period, net of tax $ (1.5) $ (1.0) $ (3.0) $ (2.0)

Investments

Investments	6 Months Ended
	Jun. 30, 2016
Equity Method Investments and Joint Ventures [Abstract]
Investments	16. INVESTMENTS We own an interest in several manufacturing joint ventures in our chlorovinyls segment. In our chlorovinyls segment, we have 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 wholly-owned gas-fired take-or-pay take-or-pay 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, 2016 and December 31, 2015: (In millions) June 30, 2016 December 31, 2015 Investment in and net advances to RS Cogen $ 9.9 $ 9.5 Supply contracts 35.3 36.3 Maximum exposure to loss $ 45.2 $ 45.8 We produce chlorine, caustic soda, hydrogen, hydrochloric acid, also known as muriatic acid (“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 unaudited condensed consolidated financial statements in our chlorovinyls segment. The following table presents a reconciliation of our minority partner’s ownership interest, reported as noncontrolling interest: Six Months Ended June 30, (In millions) 2016 2015 Noncontrolling interest - beginning of period $ 74.8 $ 107.9 Net income attributable to noncontrolling interest 0.8 3.1 Other comprehensive income attributable to noncontrolling interest 2.0 3.0 Distribution to noncontrolling interest (7.1) (8.4) Other - (0.1) Noncontrolling interest - end of period $ 70.5 $ 105.5 On June 17, 2015, Eagle US 2 LLC (“Eagle”), a wholly-owned subsidiary of the Company, entered into an amended and restated limited liability company agreement with Lotte Chemical USA Corporation (“Lotte”) related to the formation of LACC, LLC (“LACC”), which was formed by Eagle and Lotte to design, build and operate a state-of-the-art 1.0 million metric tons per annum ethane cracker (ethylene manufacturing plant) in the Plant. On December 17, 2015, Axiall and Lotte reached a final investment decision to construct the Plant and LACC entered into the engineering, procurement and construction agreement with CB&I Inc., the construction contractor. The Plant is being built adjacent to Axiall’s largest chlor-alkali chemical facility, located in Lake Charles, Louisiana, to take advantage of Axiall’s existing infrastructure, access to competitive feedstock resources, and ethylene distribution infrastructure. The anticipated start-up for the Plant is expected to be the beginning of 2019. The Plant will provide partial backward integration for Axiall’s vinyls business and will supply a new monoethylene glycol (“MEG”) facility being built by Lotte. Pursuant to a contribution and subscription agreement, dated as of June 17, 2015, between the Company, Eagle and LACC, Eagle has agreed to make a maximum capital commitment to LACC of up to $225 million to fund the construction costs of the Plant. Eagle’s investment is expected to represent approximately 10 percent of the interests of LACC. Eagle and Lotte also entered into a call option agreement, dated as of June 17, 2015, pursuant to which Eagle has the right, but not the obligation, until the third anniversary of the substantial completion of the Plant, to acquire up to a 50 percent ownership interest in LACC from Lotte. As of June 30, 2016 and December 31, 2015, our investment in LACC is $34.4 million and $14.9 million, respectively, and is reflected in other assets in our unaudited condensed consolidated balance sheets. Our investment in LACC is accounted for under the cost method.

Segment Information

Segment Information	6 Months Ended
	Jun. 30, 2016
Segment Reporting [Abstract]
Segment Information	We manage our operating activities in two reportable segments: (i) chlorovinyls and (ii) building products. These two segments reflect the organization used by our management to allocate resources and for internal reporting purposes. Our chlorovinyls segment produces a highly integrated chain of chlor-alkali and derivative products (chlorine, caustic soda, vinyl chloride monomer (“VCM”), vinyl resins, ethylene dichloride, chlorinated solvents, calcium hypochlorite, and hydrochloric acid, also known as muriatic acid, and compound products (vinyl compounds and plasticizers)). Our building products segment manufactures and distributes interior and exterior trim and mouldings products, deck products, siding, pipe and pipe fittings. Earnings of our segments exclude interest income and expense, unallocated corporate expenses and general plant services and provision for (benefit from) income taxes. Transactions between operating segments are valued at market based prices. The revenues generated by these transfers and reconciliations from consolidated operating income (loss) to consolidated income (loss) from continuing operations before income taxes for the three and six month periods ended June 30, 2016 and 2015 are provided in the tables below. (In millions) Chlorovinyls Building Products Eliminations, Unallocated Total Three Months Ended June 30, 2016 Net sales $ 578.4 $ 197.7 $ - $ 776.1 Intersegment revenues 38.0 - (38.0) - Total net sales $ 616.4 197.7 (38.0) $ 776.1 Operating income (loss) $ (37.1) 26.7 (27.2) (1) $ (37.6) Interest expense, net (18.0) Foreign exchange loss (0.1) Loss from continuing operations before income taxes $ (55.7) Three Months Ended June 30, 2015 Net sales $ 666.1 $ 203.1 $ - $ 869.2 Intersegment revenues 61.1 - (61.1) - Total net sales $ 727.2 203.1 (61.1) $ 869.2 Operating income $ 37.8 23.3 (18.0) (1) $ 43.1 Interest expense, net (18.3) Foreign exchange loss (0.1) Income from continuing operations before income taxes $ 24.7 (1) (In millions) Chlorovinyls Building Products Eliminations, Unallocated Total Six Months Ended June 30, 2016 Net sales $ 1,134.5 $ 340.8 $ - $ 1,475.3 Intersegment revenues 93.3 0.1 (93.4) - Total net sales $ 1,227.8 340.9 (93.4) $ 1,475.3 Operating income (loss) $ (46.7) 30.8 (56.9) (1) $ (72.8) Interest expense, net (35.0) Foreign exchange loss (1.0) Loss from continuing operations before income taxes $ (108.8) Six Months Ended June 30, 2015 Net sales $ 1,314.5 $ 339.3 $ - $ 1,653.8 Intersegment revenues 117.2 - (117.2) - Total net sales $ 1,431.7 339.3 (117.2) $ 1,653.8 Operating income $ 81.6 19.8 (36.2) (1) $ 65.2 Interest expense, net (35.9) Debt refinancing costs (3.2) Foreign exchange loss (0.8) Income from continuing operations before income taxes $ 25.3 (1)

Income Taxes

Income Taxes	6 Months Ended
	Jun. 30, 2016
Income Tax Disclosure [Abstract]
Income Taxes	18. INCOME TAXES Our continuing operations effective income tax rates for the three and six months ended June 30, 2016 were 51.0 percent and 47.1 percent, respectively compared to 7.7 percent and 19.4 percent, respectively, for the three and six months ended June 30, 2015. The continuing operations effective income tax rates were determined using the estimated annual effective income tax rates after considering discrete income tax items for each respective period. The continuing operations effective income tax rates for the three and six months ended June 30, 2016 were higher than the United States statutory federal income tax rates primarily due to various favorable permanent differences including deductions for depletion. The continuing operations effective income tax rates for the three and six months ended June 30, 2015 were lower than the United States statutory federal income tax rates primarily due to various favorable permanent differences including deductions for depletion and manufacturing activities.

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 30, 2016
Subsequent Events [Abstract]
Subsequent Events	19. SUBSEQUENT EVENTS On August 1, 2016, we filed a definitive proxy statement with the SEC in order to notify the Company’s shareholders of a special meeting to be held on August 30, 2016 to vote on the Merger and to seek proxies from the Company’s shareholders in connection with such vote.

Guarantor Information

Guarantor Information	6 Months Ended
	Jun. 30, 2016
Text Block [Abstract]
Guarantor Information	20. 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 Credit Agreement under which Axiall Holdco is the borrower, as described in Note 10 of the notes to the unaudited 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 the 4.625 Notes issued by Spinco, and the Term Loan Credit Agreement. As of June 30, 2016, payment obligations under the indenture for the 4.875 Notes issued by Axiall Corporation are guaranteed by Axiall Noteco, Inc., Axiall Holdco, Inc., Axiall, LLC, Georgia Gulf Lake Charles, LLC, Royal Building Products (USA) Inc., Royal Window and Door Profiles Plant 13 Inc., Royal Window and Door Profiles Plant 14 Inc., Plastic Trends, Inc., 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 June 30, 2016, payment obligations under the indenture for the 4.625 percent 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 other Guarantor Subsidiaries are full, unconditional and joint and several. Except as disclosed in Note10 of the notes to the unaudited condensed consolidated financial statements, there are no restrictions on the ability of Axiall Corporation, Spinco or any other Guarantor Subsidiary to obtain funds from any of its direct or indirect 100-percent owned subsidiaries through dividends, loans or advances as a result of the issuance of the 4.625 Notes or the 4.875 Notes. Separate financial statements and other disclosures with respect to Spinco or the Guarantor Subsidiaries have not been provided as management believes the following information is sufficient. Investments in subsidiaries in the 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 “Non-Guarantor The following tables present the (i) guarantor unaudited condensed consolidating balance sheets as of June 30, 2016 and December 31, 2015, (ii) guarantor unaudited condensed consolidating statements of operations and comprehensive income (loss) for the three and six month periods ended June 30, 2016 and 2015, and (iii) guarantor unaudited condensed consolidating statements of cash flows for the six months ended June 30, 2016 and 2015, of each of Axiall Corporation (as parent issuer), Spinco (as subsidiary issuer), the Guarantor Subsidiaries (which excludes Spinco), the Guarantor Subsidiaries, including Spinco (which also includes entries necessary to eliminate Spinco’s investment in such Guarantor Subsidiaries and other intercompany account balances) and the Non-Guarantor Subsidiaries. AXIALL CORPORATION Guarantor Condensed Consolidating Balance Sheet As of June 30, 2016 (Unaudited) (In millions) Parent Eagle Guarantor Excluding Guarantor Including Non- Eliminations Consolidated Assets: Cash and cash equivalents $ - $ - $ 24.9 $ 24.9 $ 103.5 $ - $ 128.4 Receivables, net of allowance for doubtful accounts 49.4 9.1 515.7 515.7 85.5 (195.6) 455.0 Inventories - - 218.2 218.2 57.8 - 276.0 Prepaid expenses and other 0.5 - 92.1 92.1 7.9 - 100.5 Current assets of discontinued operations - - 0.8 0.8 - - 0.8 Total current assets 49.9 9.1 851.7 851.7 254.7 (195.6) 960.7 Property, plant and equipment, net 10.1 - 1,380.3 1,380.3 168.4 - 1,558.8 Long-term receivables—affiliates 900.0 - - - - (900.0) - Goodwill - - 707.8 707.8 148.6 - 856.4 Customer relationships, net - - 795.6 795.6 127.6 - 923.2 Other intangible assets, net - - 60.8 60.8 - - 60.8 Other assets, net 4.5 1.7 73.9 73.9 3.3 - 81.7 Investment in subsidiaries 1,177.0 1,795.1 467.9 467.9 - (1,644.9) - Total assets $ 2,141.5 $ 1,805.9 $ 4,338.0 $ 4,338.0 $ 702.6 $ (2,740.5) $ 4,441.6 Liabilities and Equity: Current portion of long-term debt $ - $ - $ 2.5 $ 2.5 $ - $ - $ 2.5 Accounts payable 127.1 49.3 236.3 276.5 48.3 (195.6) 256.3 Interest payable 3.1 12.1 - 12.1 - - 15.2 Income taxes payable - - - - 2.4 - 2.4 Accrued compensation 1.3 - 51.6 51.6 7.3 - 60.2 Other accrued liabilities 34.4 - 79.6 79.6 21.9 - 135.9 Current liabilities of discontinued operations - - 6.8 6.8 - - 6.8 Total current liabilities 165.9 61.4 376.8 429.1 79.9 (195.6) 479.3 Long-term debt, excluding the current portion of long-term debt 444.6 679.2 240.9 920.2 - - 1,364.8 Long-term payables—affiliates - 900.0 - 900.0 - (900.0) - Lease financing obligation - - - - 46.8 - 46.8 Deferred income taxes 19.3 - 612.1 610.3 31.5 - 661.1 Pension and other post-retirement benefits 3.3 - 179.7 179.7 6.7 - 189.7 Other non-current liabilities 11.3 - 121.9 121.9 8.6 (9.5) 132.3 Total liabilities 644.4 1,640.6 1,531.4 3,161.2 173.5 (1,105.1) 2,874.0 Equity: Total Axiall stockholders’ equity 1,497.1 165.3 2,806.6 1,176.8 458.6 (1,635.4) 1,497.1 Noncontrolling interest - - - - 70.5 - 70.5 Total equity 1,497.1 165.3 2,806.6 1,176.8 529.1 (1,635.4) 1,567.6 Total liabilities and equity $ 2,141.5 $ 1,805.9 $ 4,338.0 $ 4,338.0 $ 702.6 $ (2,740.5) $ 4,441.6 AXIALL CORPORATION Guarantor Condensed Consolidating Balance Sheet As of December 31, 2015 (Unaudited) (In millions) Parent Eagle Guarantor Excluding Guarantor Including Non- Eliminations Consolidated Assets: Cash and cash equivalents $ 0.3 $ - $ 161.7 $ 161.7 $ 96.0 $ - $ 258.0 Receivables, net of allowance for doubtful accounts 27.1 5.5 377.8 377.8 48.0 (97.6) 355.3 Inventories - - 217.6 217.6 63.3 - 280.9 Prepaid expenses and other 0.7 - 55.9 55.9 2.7 (0.4) 58.9 Current assets of discontinued operations - - 19.3 19.3 17.6 - 36.9 Total current assets 28.1 5.5 832.3 832.3 227.6 (98.0) 990.0 Property, plant and equipment, net 11.0 - 1,357.9 1,357.9 187.6 - 1,556.5 Long-term receivables—affiliates 900.0 - - - - (900.0) - Goodwill - - 707.8 707.8 144.3 - 852.1 Customer relationships, net - - 823.1 823.1 127.2 - 950.3 Other intangible assets, net - - 63.1 63.1 0.3 - 63.4 Non-current assets of discontinued operations - - 18.4 18.4 43.6 - 62.0 Other assets, net 5.6 1.7 56.2 56.2 3.3 - 65.1 Investment in subsidiaries 1,235.5 1,833.3 473.2 473.2 - (1,708.7) - Total assets $ 2,180.2 $ 1,840.5 $ 4,332.0 $ 4,332.0 $ 733.9 $ (2,706.7) $ 4,539.4 Liabilities and Equity: Current portion of long-term debt $ - $ - $ 2.5 $ 2.5 $ - $ - $ 2.5 Accounts payable 81.7 27.0 214.9 236.4 24.3 (97.6) 244.8 Interest payable 3.2 12.2 - 12.2 - - 15.4 Income taxes payable - - 0.4 0.4 2.2 (0.4) 2.2 Accrued compensation 9.5 - 23.7 23.7 7.8 - 41.0 Other accrued liabilities 16.2 - 45.6 45.6 32.9 - 94.7 Current liabilities of discontinued operations - - 9.3 9.3 6.2 - 15.5 Total current liabilities 110.6 39.2 296.4 330.1 73.4 (98.0) 416.1 Long-term debt, excluding the current portion of long-term debt 444.2 678.4 241.9 920.3 - - 1,364.5 Long-term payables—affiliates - 900.0 - 900.0 - (900.0) - Lease financing obligation - - - - 44.0 - 44.0 Deferred income taxes 18.0 - 636.1 634.4 30.6 - 683.0 Pension and other post-retirement benefits 3.6 - 189.9 189.9 9.3 - 202.8 Non-current liabilities of discontinued operations - - - - 35.6 - 35.6 Other non-current liabilities 25.5 - 113.2 113.2 8.8 (7.2) 140.3 Total liabilities 601.9 1,617.6 1,477.5 3,087.9 201.7 (1,005.2) 2,886.3 Equity: Total Axiall stockholders’ equity 1,578.3 222.9 2,854.5 1,244.1 457.4 (1,701.5) 1,578.3 Noncontrolling interest - - - - 74.8 - 74.8 Total equity 1,578.3 222.9 2,854.5 1,244.1 532.2 (1,701.5) 1,653.1 Total liabilities and equity $ 2,180.2 $ 1,840.5 $ 4,332.0 $ 4,332.0 $ 733.9 $ (2,706.7) $ 4,539.4 AXIALL CORPORATION Guarantor Condensed Consolidating Statement of Operations and Comprehensive Income (Loss) For the Three Months Ended June 30, 2016 (Unaudited) (In millions) Parent Eagle Guarantor Excluding Guarantor Including Non- Eliminations Consolidated Net sales $ - $ - $ 670.7 $ 670.7 $ 136.9 $ (31.5) $ 776.1 Operating costs and expenses: Cost of sales - - 630.2 630.2 106.8 (31.5) 705.5 Selling, general and administrative expenses 14.4 - 42.9 42.9 12.5 - 69.8 Restructuring and divestiture costs 2.0 - 1.8 1.8 0.7 - 4.5 Integration-related costs and other, net 0.4 - 1.7 1.7 - - 2.1 Legal and settlement claims, net - - 23.4 23.4 - - 23.4 Fees associated with unsolicited offer and strategic alternatives 8.4 - - - - - 8.4 Total operating costs and expenses 25.2 - 700.0 700.0 120.0 (31.5) 813.7 Operating income (loss) (25.2) - (29.3) (29.3) 16.9 - (37.6) Other income (expense): Interest income (expense), net 4.7 (19.8) (1.9) (21.7) (1.0) - (18.0) Foreign currency exchange loss - - (0.1) (0.1) - - (0.1) Equity in income (loss) of subsidiaries (16.8) (22.0) 17.2 17.2 - (0.4) - Income (loss) from continuing operations before income taxes (37.3) (41.8) (14.1) (33.9) 15.9 (0.4) (55.7) Benefit from income taxes (9.5) (9.1) (7.9) (17.0) (1.9) - (28.4) Income (loss) from continuing operations (27.8) (32.7) (6.2) (16.9) 17.8 (0.4) (27.3) Discontinued operations: Loss from discontinued operations - - (1.6) (1.6) (0.1) - (1.7) Less: Benefit from income taxes of discontinued operations - - (1.7) (1.7) - - (1.7) Net income (loss) from discontinued operations - - 0.1 0.1 (0.1) - - Consolidated net income (loss) (27.8) (32.7) (6.1) (16.8) 17.7 (0.4) (27.3) Less: net income attributable to noncontrolling interest - - - - 0.5 - 0.5 Net income (loss) attributable to Axiall $ (27.8) $ (32.7) $ (6.1) $ (16.8) $ 17.2 $ (0.4) $ (27.8) Comprehensive income (loss) attributable to Axiall $ (28.2) $ (34.6) $ (6.6) $ (17.3) $ 17.3 $ - $ (28.2) AXIALL CORPORATION Guarantor Condensed Consolidating Statement of Operations and Comprehensive Loss For the Three Months Ended June 30, 2015 (Unaudited) (In millions) Parent Eagle Guarantor Excluding Guarantor Including Non- Eliminations Consolidated Net sales $ - $ - $ 756.9 $ 756.9 $ 167.9 $ (55.6) $ 869.2 Operating costs and expenses: Cost of sales - - 670.1 670.1 131.2 (55.6) 745.7 Selling, general and administrative expenses 13.9 - 44.3 44.3 17.6 - 75.8 Restructuring and divestiture costs 0.5 - (0.1) (0.1) - - 0.4 Integration-related costs and other, net 2.0 - 2.2 2.2 - - 4.2 Total operating costs and expenses 16.4 - 716.5 716.5 148.8 (55.6) 826.1 Operating income (loss) (16.4) - 40.4 40.4 19.1 - 43.1 Other income (expense): Interest income (expense), net 4.5 (19.8) (1.9) (21.7) (1.1) - (18.3) Foreign currency exchange loss - - - - (0.1) - (0.1) Equity in income (loss) of subsidiaries 32.5 (5.2) 15.2 15.2 - (47.7) - Income (loss) from continuing operations before income taxes 20.6 (25.0) 53.7 33.9 17.9 (47.7) 24.7 Provision for income taxes - 0.4 1.4 1.8 0.1 - 1.9 Income (loss) from continuing operations 20.6 (25.4) 52.3 32.1 17.8 (47.7) 22.8 Discontinued operations: Loss from discontinued operations - - (0.4) (0.4) (1.3) - (1.7) Less: Benefit from income taxes of discontinued operations - - (0.8) (0.8) - - (0.8) Net income (loss) from discontinued operations - - 0.4 0.4 (1.3) - (0.9) Consolidated net income (loss) 20.6 (25.4) 52.7 32.5 16.5 (47.7) 21.9 Less: net income attributable to noncontrolling interest - - - - 1.3 - 1.3 Net income (loss) attributable to Axiall $ 20.6 $ (25.4) $ 52.7 $ 32.5 $ 15.2 $ (47.7) $ 20.6 Comprehensive income (loss) attributable to Axiall $ 29.0 $ (15.7) $ 61.1 $ 40.9 $ 25.1 $ (66.0) $ 29.0 AXIALL CORPORATION Guarantor Condensed Consolidating Statement of Operations and Comprehensive Income (Loss) For the Six Months Ended June 30, 2016 (Unaudited) (In millions) Parent Eagle Guarantor Excluding Guarantor Including Non- Eliminations Consolidated Net sales $ - $ - $ 1,298.0 $ 1,298.0 $ 249.1 $ (71.8) $ 1,475.3 Operating costs and expenses: Cost of sales - - 1,197.9 1,197.9 198.4 (71.8) 1,324.5 Selling, general and administrative expenses 27.3 - 87.2 87.2 25.4 - 139.9 Restructuring and divestiture costs 7.5 - 11.3 11.3 22.4 - 41.2 Integration-related costs and other, net 0.9 - 4.6 4.6 - - 5.5 Legal and settlement claims, net - - 23.4 23.4 - - 23.4 Fees associated with unsolicited offer and strategic alternatives 13.6 - - - - - 13.6 Total operating costs and expenses 49.3 - 1,324.4 1,324.4 246.2 (71.8) 1,548.1 Operating income (loss) (49.3) - (26.4) (26.4) 2.9 - (72.8) Other income (expense): Interest income (expense), net 9.4 (39.6) (2.9) (42.5) (1.9) - (35.0) Foreign currency exchange loss - - (0.1) (0.1) (0.9) - (1.0) Equity in loss of subsidiaries (61.8) (32.4) (5.3) (5.3) - 67.1 - Income (loss) from continuing operations before income taxes (101.7) (72.0) (34.7) (74.3) 0.1 67.1 (108.8) Benefit from income taxes (20.3) (20.1) (10.0) (30.1) (0.8) - (51.2) Income (loss) from continuing operations (81.4) (51.9) (24.7) (44.2) 0.9 67.1 (57.6) Discontinued operations: Loss from discontinued operations - - (27.8) (27.8) (5.3) - (33.1) Less: Benefit from income taxes of discontinued operations - - (10.1) (10.1) - - (10.1) Net loss from discontinued operations - - (17.7) (17.7) (5.3) - (23.0) Consolidated net loss (81.4) (51.9) (42.4) (61.9) (4.4) 67.1 (80.6) Less: net income attributable to noncontrolling interest - - - - 0.8 - 0.8 Net loss attributable to Axiall $ (81.4) $ (51.9) $ (42.4) $ (61.9) $ (5.2) $ 67.1 $ (81.4) Comprehensive income (loss) attributable to Axiall $ (59.9) $ (49.3) $ (21.0) $ (40.5) $ 21.6 $ 18.9 $ (59.9) AXIALL CORPORATION Guarantor Condensed Consolidating Statement of Operations and Comprehensive Loss For the Six Months Ended June 30, 2015 (Unaudited) (In millions) Parent Eagle Guarantor Excluding Guarantor Including Non- Eliminations Consolidated Net sales $ - $ - $ 1,469.7 $ 1,469.7 $ $ (103.8) $ 1,653.8 Operating costs and expenses: Cost of sales - - 1,296.5 1,296.5 233.7 (103.8) 1,426.4 Selling, general and administrative expenses 26.3 - 91.4 91.4 34.1 - 151.8 Restructuring and divestiture costs 1.1 - (0.1) (0.1) 0.1 - 1.1 Integration-related costs and other, net 5.4 - 3.3 3.3 0.6 - 9.3 Total operating costs and expenses 32.8 - 1,391.1 1,391.1 268.5 (103.8) 1,588.6 Operating income (loss) (32.8) - 78.6 78.6 19.4 - 65.2 Other income (expense): Interest income (expense), net 10.5 (40.7) (1.9) (42.6) (3.8) - (35.9) Debt refinancing costs - (0.1) (3.1) (3.2) - - (3.2) Foreign currency exchange gain (loss) (0.1) 0.1 (0.1) (0.1) (0.6) - (0.8) Equity in income (loss) of subsidiaries 29.6 (12.1) 10.7 10.7 - (40.3) - Income (loss) from continuing operations before income taxes 7.2 (52.8) 84.2 43.4 15.0 (40.3) 25.3 Provision for (benefit from) income taxes (2.8) (5.2) 11.9 6.7 1.0 - 4.9 Income (loss) from continuing operations 10.0 (47.6) 72.3 36.7 14.0 (40.3) 20.4 Discontinued operations: Loss from discontinued operations - - (2.9) (2.9) (6.0) - (8.9) Less: Benefit from income taxes of discontinued operations - - (1.6) (1.6) - - (1.6) Net loss from discontinued operations - - (1.3) (1.3) (6.0) - (7.3) Consolidated net income (loss) 10.0 (47.6) 71.0 35.4 8.0 (40.3) 13.1 Less: net income attributable to noncontrolling interest - - - - 3.1 - 3.1 Net income (loss) attributable to Axiall $ 10.0 $ (47.6) $ 71.0 $ 35.4 $ 4.9 $ (40.3) $ 10.0 Comprehensive income (loss) attributable to Axiall $ (9.4) $ (22.6) $ 49.1 $ 13.5 $ (31.9) $ 18.4 $ (9.4) AXIALL CORPORATION Guarantor Condensed Consolidating Statement of Cash Flows For the Six Months Ended June 30, 2016 (Unaudited) (In millions) Parent Eagle Guarantor Guarantor Including Non-Guarantor Eliminations Consolidated Cash provided by (used in) operating activities - continuing operations $ 38.5 $ 8.5 $ (19.7) $ (19.7) $ 6.9 $ (37.1) $ (11.4) Cash provided by (used in) operating activities - discontinued operations - - 9.4 9.4 (4.2) - 5.2 Net cash provided by (used in) operating activities 38.5 8.5 (10.3) (10.3) 2.7 (37.1) (6.2) Cash flows from investing activities: Capital expenditures (0.1) - (115.0) (115.0) (4.5) - (119.6) Proceeds from the sales of business assets - - 0.4 0.4 11.1 - 11.5 Cash used in investing activities - continuing operations (0.1) - (114.6) (114.6) 6.6 - (108.1) Cash provided by investing activities - discontinued operations - - 7.3 7.3 19.5 - 26.8 Net cash provided by (used in) investing activities (0.1) - (107.3) (107.3) 26.1 - (81.3) Cash flows from financing activities: Long-term debt payments - - (1.7) (1.7) - - (1.7) Deferred acquisition payments (15.0) - - - - - (15.0) Dividends paid (22.8) - - - - - (22.8) Distribution to noncontrolling interest - - - - (7.1) - (7.1) Share-based compensation plan activity (0.9) - - - - - (0.9) Distribution to affiliate - (8.5) (17.5) (17.5) (19.6) 37.1 - Net cash used in financing activities (38.7) (8.5) (19.2) (19.2) (26.7) 37.1 (47.5) Effect of exchange rate changes on cash and cash equivalents - - - - 5.4 - 5.4 Net change in cash and cash equivalents (0.3) - (136.8) (136.8) 7.5 - (129.6) Cash and cash equivalents at beginning of period 0.3 - 161.7 161.7 96.0 - 258.0 Cash and cash equivalents at end of period $ - $ - $ 24.9 $ 24.9 $ 103.5 $ - $ 128.4 AXIALL CORPORATION Guarantor Condensed Consolidating Statement of Cash Flows For the Six Months Ended June 30, 2015 (Unaudited) (In millions) Parent Eagle Guarantor E xcluding Guarantor Including Non-Guarantor Eliminations Consolidated Cash provided by (used in) operating activities - continuing operations $ 40.0 $ 10.1 $ 30.5 $ 30.5 $ (2.7) $ (22.7) $ 45.1 Cash used in operating activities - discontinued operations - - (1.7) (1.7) (7.2) - (8.9) Net cash provided by (used in) operating activities 40.0 10.1 28.8 28.8 (9.9) (22.7) 36.2 Cash flows from investing activities: Capital expenditures (0.4) - (69.3) (69.3) (4.2) - (73.9) Proceeds from sales of business assets - - 5.6 5.6 0.7 - 6.3 Cash used in investing activities - continuing operations (0.4) - (63.7) (63.7) (3.5) - (67.6) Cash provided by (used in) investing activities - discontinued operations - - (1.6) (1.6) 0.7 - (0.9) Net cash used in investing activities (0.4) - (65.3) (65.3) (2.8) - (68.5) Cash flows from financing activities: Issuance of long-term debt - - 248.8 248.8 - - 248.8 Long-term debt payments - (194.4) (1.7) (196.1) - - (196.1) Intercompany financing - 194.4 (194.4) - - - - Fees paid related to financing activities (0.3) - (3.2) (3.2) - - (3.5) Deferred acquisition payments (10.0) - - - - - (10.0) Dividends paid (23.1) - - - - - (23.1) Distribution to noncontrolling interest - - - - (8.4) - (8.4) Share-based compensation plan activities (6.2) - - - - - (6.2) Distribution to affiliate - (10.1) (10.1) (10.1) (12.6) 22.7 - Net cash provided by (used in) financing activities (39.6) (10.1) 39.4 39.4 (21.0) 22.7 1.5 Effect of exchange rate changes on cash and cash equivalents - - - - (4.6) - (4.6) Net change in cash and cash equivalents - - 2.9 2.9 (38.3) - (35.4) Cash and cash equivalents at beginning of period - - 78.2 78.2 88.6 - 166.8 Cash and cash equivalents at end of period $ - $ - $ 81.1 $ 81.1 $ 50.3 $ - $ 131.4

Earnings (Loss) Per Share (Tabl

Earnings (Loss) Per Share (Tables)	6 Months Ended
	Jun. 30, 2016
Earnings Per Share [Abstract]
Reconciliation of Numerators and Denominators Used for Basic and Diluted Earnings (Loss) Per Common Share	The following table provides a reconciliation of the numerators and denominators used to determine basic and diluted earnings (loss) per share from continuing operations attributable to Axiall and discontinued operations for the three and six month periods ended June 30, 2016 and 2015: Three Months Ended June 30, Six Months Ended June 30, (In millions, except per share data) 2016 2015 2016 2015 Numerator Income (loss) from continuing operations $ (27.3) $ 22.8 $ (57.6) $ 20.4 Less: net income attributable to noncontrolling interest 0.5 1.3 0.8 3.1 Income (loss) from continuing operations attributable to Axiall (27.8) 21.5 (58.4) 17.3 Net loss from discontinued operations - (0.9) (23.0) (7.3) Consolidated net income (loss) attributable to Axiall $ (27.8) $ 20.6 $ (81.4) $ 10.0 Denominator Weighted average common shares outstanding, basic 70.6 70.4 70.6 70.3 Dilutive impact of stock options and other share-based awards - 0.5 - 0.6 Weighted average common shares outstanding, diluted 70.6 70.9 70.6 70.9 Basic earnings (loss) per share attributable to Axiall: Basic earnings (loss) per share from continuing operations $ (0.39) $ 0.30 $ (0.83) $ 0.25 Basic loss per share from discontinued operations - (0.01) (0.32) (0.11) Basic earnings (loss) per share attributable to Axiall $ (0.39) $ 0.29 $ (1.15) $ 0.14 Diluted earnings (loss) per share attributable to Axiall: Diluted earnings (loss) per share from continuing operations $ (0.39) $ 0.30 $ (0.83) $ 0.25 Diluted loss per share from discontinued operations - (0.01) (0.32) (0.11) Diluted earnings (loss) per share attributable to Axiall $ (0.39) $ 0.29 $ (1.15) $ 0.14

Discontinued Operations (Tables

Discontinued Operations (Tables)	6 Months Ended
	Jun. 30, 2016
Discontinued Operations and Disposal Groups [Abstract]
Major Class of Assets and Liabilities Related to Discontinued Operations	The following represents major classes of assets and liabilities related to the discontinued operations included in our unaudited condensed consolidated balance sheets as of the following dates: (In millions) June 30, December 31, Receivables, net $ - $ 17.6 Inventories 0.8 18.5 Prepaid expenses and other - 0.8 Property, plant and equipment, net - 61.1 Other assets, net - 0.9 Total assets $ 0.8 $ 98.9 Accounts payable $ 5.7 $ 3.2 Accrued compensation - 2.0 Other accrued liabilities 1.1 10.3 Lease financing obligation - 35.6 Total liabilities $ 6.8 $ 51.1 Net assets (liabilities) $ (6.0) $ 47.8
Operating Results of the Discontinued Operations	Operating results of the discontinued operations for the three and six month periods ended June 30, 2016 and 2015 are shown below: Three Months Ended June 30, Six Months Ended June 30, (In millions) 2016 2015 2016 2015 Net sales $ 1.3 $ 189.3 $ 33.6 $ 352.3 Operating costs and expenses: Cost of sales 2.6 184.2 35.7 348.3 Selling, general and administrative expenses 0.4 5.4 4.5 10.7 Restructuring and divestiture costs - - - 0.3 Total operating costs and expenses 3.0 189.6 40.2 359.3 Operating loss from discontinued operations (1.7) (0.3) (6.6) (7.0) Interest expense, net - (1.2) (1.1) (2.3) Foreign currency exchange gain (loss) - (0.2) (0.3) 0.4 Net loss from the sale of business - - (25.1) - Loss from discontinued operations (1.7) (1.7) (33.1) (8.9) Benefit from income taxes of discontinued operations (1.7) (0.8) (10.1) (1.6) Net loss from discontinued operations $ - $ (0.9) $ (23.0) $ (7.3)
Depreciation, Amortization and Capital Expenditures Associated with Discontinued Operations	Certain information pertaining to depreciation and amortization as well as capital expenditures associated with our discontinued operations for the three and six month periods ended June 30, 2016 and 2015 are included below: Three Months Ended June 30, Six Months Ended June 30, (In millions) 2016 2015 2016 2015 Depreciation and amortization $ - $ 2.9 $ 2.1 $ 5.7 Capital expenditures - 1.9 1.0 3.6

Inventories (Tables)

Inventories (Tables)	6 Months Ended
	Jun. 30, 2016
Inventory Disclosure [Abstract]
Schedule of Major Classes of Inventories	As of June 30, 2016 and December 31, 2015, the major classes of inventories were as follows: (In millions) June 30, December 31, Raw materials $ 69.4 $ 84.2 Work-in-process 0.9 1.6 Finished goods 205.7 195.1 Inventories $ 276.0 $ 280.9

Property, Plant and Equipment30

Property, Plant and Equipment, Net (Tables)	6 Months Ended
	Jun. 30, 2016
Property, Plant and Equipment [Abstract]
Schedule of Property, Plant and Equipment	As of June 30, 2016 and December 31, 2015, property, plant and equipment consisted of the following: (In millions) June 30, 2016 December 31, 2015 Chemical manufacturing plants $ 1,317.0 $ 1,308.8 Machinery and equipment 1,117.8 1,080.4 Buildings 138.9 134.7 Land and land improvements 154.2 156.6 Construction-in-progress 104.7 112.5 Property, plant and equipment, at cost 2,832.6 2,793.0 Less: accumulated depreciation 1,273.8 1,236.5 Property, plant and equipment, net $ 1,558.8 $ 1,556.5

Goodwill and Other Intangible31

Goodwill and Other Intangible Assets (Tables)	6 Months Ended
	Jun. 30, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Detail of the Changes Made to Goodwill	The following table provides the detail of the changes made to goodwill during the six months ended June 30, 2016. (In millions) Chlorovinyls Building Products Total Gross goodwill at December 31, 2015 $ 1,766.0 $ 160.2 $ 1,926.2 Accumulated impairment losses (923.7) (150.4) (1,074.1) Net goodwill at December 31, 2015 $ 842.3 $ 9.8 $ 852.1 Gross goodwill at December 31, 2015 $ 1,766.0 $ 160.2 $ 1,926.2 Goodwill write-downs from sales of assets (3.3) - (3.3) Cumulative foreign currency translation adjustments 7.6 - 7.6 Gross goodwill at June 30, 2016 1,770.3 160.2 1,930.5 Accumulated impairment losses (923.7) (150.4) (1,074.1) Net goodwill at June 30, 2016 $ 846.6 $ 9.8 $ 856.4
Detail of the Definite-Lived Intangible Assets by Reportable Segment	The following table provides the definite-lived Chlorovinyls Building Products Total (In millions) June 30, 2016 December 31, 2015 June 30, 2016 December 31, 2015 June 30, 2016 December 31, 2015 Gross carrying amounts: Customer relationships $ 1,142.3 $ 1,142.3 $ 27.4 $ 27.4 $ 1,169.7 $ 1,169.7 Supply contracts 42.6 42.6 - - 42.6 42.6 Technology 14.9 14.9 17.4 17.4 32.3 32.3 Trade names 6.0 6.0 - - 6.0 6.0 Total 1,205.8 1,205.8 44.8 44.8 1,250.6 1,250.6 Accumulated impairment charges: Customer relationships (2.9) (2.9) - - (2.9) (2.9) Total (2.9) (2.9) - - (2.9) (2.9) Accumulated amortization: Customer relationships (213.8) (182.9) (9.7) (8.9) (223.5) (191.8) Supply contracts (7.3) (6.3) - - (7.3) (6.3) Technology (2.3) (2.0) (14.9) (14.1) (17.2) (16.1) Trade names (1.2) (1.0) - - (1.2) (1.0) Total (224.6) (192.2) (24.6) (23.0) (249.2) (215.2) Foreign currency translation adjustment: Customer relationships (20.1) (24.6) - (0.1) (20.1) (24.7) Total (20.1) (24.6) - (0.1) (20.1) (24.7) Net carrying amounts: Customer relationships 905.5 931.9 17.7 18.4 923.2 950.3 Supply contracts 35.3 36.3 - - 35.3 36.3 Technology 12.6 12.9 2.5 3.3 15.1 16.2 Trade names 4.8 5.0 - - 4.8 5.0 Total $ 958.2 $ 986.1 $ 20.2 $ 21.7 $ 978.4 $ 1,007.8

Other Assets, Net (Tables)

Other Assets, Net (Tables)	6 Months Ended
	Jun. 30, 2016
Investments, All Other Investments [Abstract]
Schedule of Other Assets, Net of Accumulated Amortization	As of June 30, 2016 and December 31, 2015, other assets, net of accumulated amortization, consisted of the following: (In millions) June 30, 2016 December 31, 2015 Deferred financing costs, net $ 6.0 $ 7.1 Deferred income taxes 17.8 17.8 Advances to and investments in joint ventures, net 53.5 33.4 Other 4.4 6.8 Total other assets, net $ 81.7 $ 65.1

Long-Term Debt and Lease Fina33

Long-Term Debt and Lease Financing Obligation (Tables)	6 Months Ended
	Jun. 30, 2016
Debt Disclosure [Abstract]
Schedule of Long-Term Debt	As of June 30, 2016 and December 31, 2015, our long-term (In millions) Maturity Date June 30, 2016 December 31, 2015 4.625 Notes (net of debt issuance costs totaling $8.8 million and $9.6 million at June 30, 2016 and December 31, 2015, respectively) February 15, 2021 $ 679.2 $ 678.4 4.875 Notes (net of debt issuance costs totaling $5.4 million and $5.8 million at June 30, 2016 and December 31, 2015, respectively) May 15, 2023 444.6 444.2 New Term Loan Facility (net of deferred financing fees totaling $2.8 million and $3.1 million at June 30, 2016 and December 31, 2015, respectively) February 27, 2022 243.5 244.4 ABL Revolver December 17, 2019 - - Total debt 1,367.3 1,367.0 Less: current portion of long-term debt (2.5) (2.5) Long-term debt, net $ 1,364.8 $ 1,364.5

Fair Value of Financial Instr34

Fair Value of Financial Instruments (Tables)	6 Months Ended
	Jun. 30, 2016
Fair Value Disclosures [Abstract]
Summary of Carrying Amounts and Estimated Fair Values of Long-Term Debt and Commodity Purchase Contracts	The following is a summary of the carrying amounts and estimated fair values of our long-term June 30, 2016 December 31, 2015 (In millions) Carrying Value Fair Value Carrying Value Fair Value Level 1: Long-term debt: 4.625 Notes (net of debt issuance costs totaling $8.8 million and $9.6 million at June 30, 2016 and December 31, 2015, respectively) $ 679.2 $ 703.5 $ 678.4 $ 635.1 4.875 Notes (net of debt issuance costs totaling $5.4 million and $5.8 million at June 30, 2016 and December 31, 2015, respectively) $ 444.6 $ 461.3 $ 444.2 $ 408.4 Level 2: Long-term debt: New Term Loan Facility (net of deferred financing fees totaling $2.8 million and $3.1 million at June 30, 2016 and December 31, 2015, respectively) $ 243.5 $ 246.6 $ 244.4 $ 247.8 Derivative instruments: Commodity purchase contracts $ 1.2 $ 1.2 $ (0.4) $ (0.4)

Share-Based Compensation (Table

Share-Based Compensation (Tables)	6 Months Ended
	Jun. 30, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Summary of Share-Based Compensation Expense	Information regarding our share-based compensation expense for the three and six months ended June 30, 2016 and 2015 is as follows: Three Months Ended Six Months Ended (In millions) 2016 2015 2016 2015 Share-based compensation expense $ 4.1 $ 3.8 $ 6.1 $ 7.7 Income tax provision related to share-based compensation expense (1.4) (1.1) (2.1) (2.4) After tax share-based compensation expense $ 2.7 $ 2.7 $ 4.0 $ 5.3

Employee Retirement Plans (Tabl

Employee Retirement Plans (Tables)	6 Months Ended
	Jun. 30, 2016
Compensation and Retirement Disclosure [Abstract]
Schedule of Components of Net Periodic Benefit Income	The following table details the pension and postretirement benefit income, for the three and six month periods ended June 30, 2016 and 2015: Pension Benefits OPEB Three Months Ended June 30, (In millions) 2016 2015 2016 2015 Components of net periodic benefit income: Interest cost $ (6.5) $ (7.7) $ (0.5) $ (1.1) Service cost (0.9) (1.1) (0.2) (0.2) Expected return on assets 10.5 11.4 - - Amortization of: Prior service credit - - 3.1 2.3 Actuarial loss (0.7) (0.7) - - Total net periodic benefit income $ 2.4 $ 1.9 $ 2.4 $ 1.0 Pension Benefits Six Months Ended June 30, OPEB Six Months Ended June 30, (In millions) 2016 2015 2016 2015 Components of net periodic benefit income: Interest cost $ (13.0) $ (15.4) $ (1.0) $ (2.2) Service cost (1.8) (2.2) (0.4) (0.4) Expected return on assets 21.0 22.8 - - Amortization of: Prior service credit - - 6.2 4.6 Actuarial loss (1.4) (1.4) - - Total net periodic benefit income $ 4.8 $ 3.8 $ 4.8 $ 2.0

Accumulated Other Comprehensi37

Accumulated Other Comprehensive Loss and Other Comprehensive Income (Loss) (Tables)	6 Months Ended
	Jun. 30, 2016
Equity [Abstract]
Schedule of Amounts Recorded in Accumulated Other Comprehensive Loss, Net of Tax, and Changes within the Period	Amounts recorded in accumulated other comprehensive loss, net of tax, as of June 30, 2016 and December 31, 2015, and changes within those periods are as follows: (In millions) Foreign Items Derivative Cash Accrued Accumulated Balance at January 1, 2016 $ (89.4) $ 0.5 $ (29.1) $ (118.0) Other comprehensive income before reclassifications 23.4 0.2 0.2 23.8 Amounts reclassified from accumulated other - 0.7 (3.0) (2.3) Net current period other comprehensive income (loss) 23.4 0.9 (2.8) 21.5 Balance at June 30, 2016 $ (66.0) $ 1.4 $ (31.9) $ (96.5)
Schedule of Components of Other Comprehensive Income (Loss)	The components of other comprehensive income (loss) for the three and six month periods ended June 30, 2016 and 2015 are as follows: Three Months Ended June 30, Six Months Ended June 30, (In millions) 2016 2015 2016 2015 Change in foreign currency translation adjustments: Foreign currency translation adjustments $ 0.1 $ 11.5 $ 28.8 $ (23.5) Tax expense (benefit) - 1.7 3.4 (1.9) Foreign currency translation adjustments, net of tax $ 0.1 $ 9.8 $ 25.4 $ (21.6) Change in derivative cash flow hedges: Commodity hedge contracts $ 1.6 $ 2.0 $ 1.6 $ 7.2 Equity interest in investee’s other comprehensive income (loss) - - (0.1) 3.9 Pre-tax amount 1.6 2.0 1.5 11.1 Tax expense 0.6 0.7 0.6 4.2 Derivative cash flow hedges, net of tax $ 1.0 $ 1.3 $ 0.9 $ 6.9 Change in pension and OPEB liability adjustments: Amortization of actuarial loss and prior service credit $ (2.4) $ (1.6) $ (4.8) $ (3.2) Other pension and OPEB plan adjustments 0.1 - 0.3 0.4 Pre-tax amount (2.3) (1.6) (4.5) (2.8) Tax benefit (0.9) (0.6) (1.7) (1.1) Pension and OPEB liability adjustments, net of tax $ (1.4) $ (1.0) $ (2.8) $ (1.7) Other comprehensive income (loss), before income taxes $ (0.6) $ 11.9 $ 25.8 $ (15.2) Tax expense (benefit) for the period (0.3) 1.8 2.3 1.2 Other comprehensive income (loss), net of tax $ (0.3) $ 10.1 $ 23.5 $ (16.4)
Schedule of Components of Other Comprehensive Income (Loss) that have been Reclassified	The components of other comprehensive income (loss) that have been reclassified during the three and six month periods ended June 30, 2016 and 2015 are as follows: Three Months Ended Six Months Ended June 30, Affected Line Items on the Unaudited Condensed Consolidated Statements of Operations (In millions) 2016 2015 2016 2015 Details about other comprehensive income (loss) components: Change in derivative cash flow hedges: Gain (loss) on derivative cash flow hedges $ 0.8 $ (1.3) $ 1.2 $ (8.7) Cost of sales Tax expense (benefit) 0.3 (0.5) 0.5 (3.3) Provision for (benefit from) income taxes Reclassifications for the period, net of tax $ 0.5 $ (0.8) $ 0.7 $ (5.4) Change in pension and OPEB liability adjustments: Amortization of actuarial loss and prior service credit $ (2.4) $ (1.6) $ (4.8) $ (3.2) Cost of sales and selling, general and administrative expenses Tax benefit (0.9) (0.6) (1.8) (1.2) Provision for (benefit from) income taxes Reclassifications for the period, net of tax $ (1.5) $ (1.0) $ (3.0) $ (2.0)

Investments (Tables)

Investments (Tables)	6 Months Ended
	Jun. 30, 2016
Equity Method Investments and Joint Ventures [Abstract]
Summary of Maximum Exposure to Loss Associated with RS Cogen	The following table summarizes our maximum exposure to loss associated with RS Cogen as of June 30, 2016 and December 31, 2015: (In millions) June 30, 2016 December 31, 2015 Investment in and net advances to RS Cogen $ 9.9 $ 9.5 Supply contracts 35.3 36.3 Maximum exposure to loss $ 45.2 $ 45.8
Schedule of Reconciliation of Minority Partner's Ownership Interest, Reported as Noncontrolling Interest	The following table presents a reconciliation of our minority partner’s ownership interest, reported as noncontrolling interest: Six Months Ended June 30, (In millions) 2016 2015 Noncontrolling interest - beginning of period $ 74.8 $ 107.9 Net income attributable to noncontrolling interest 0.8 3.1 Other comprehensive income attributable to noncontrolling interest 2.0 3.0 Distribution to noncontrolling interest (7.1) (8.4) Other - (0.1) Noncontrolling interest - end of period $ 70.5 $ 105.5

Segment Information (Tables)

Segment Information (Tables)	6 Months Ended
	Jun. 30, 2016
Segment Reporting [Abstract]
Schedule of Segment Information	The revenues generated by these transfers and reconciliations from consolidated operating income (loss) to consolidated income (loss) from continuing operations before income taxes for the three and six month periods ended June 30, 2016 and 2015 are provided in the tables below. (In millions) Chlorovinyls Building Products Eliminations, Unallocated Total Three Months Ended June 30, 2016 Net sales $ 578.4 $ 197.7 $ - $ 776.1 Intersegment revenues 38.0 - (38.0) - Total net sales $ 616.4 197.7 (38.0) $ 776.1 Operating income (loss) $ (37.1) 26.7 (27.2) (1) $ (37.6) Interest expense, net (18.0) Foreign exchange loss (0.1) Loss from continuing operations before income taxes $ (55.7) Three Months Ended June 30, 2015 Net sales $ 666.1 $ 203.1 $ - $ 869.2 Intersegment revenues 61.1 - (61.1) - Total net sales $ 727.2 203.1 (61.1) $ 869.2 Operating income $ 37.8 23.3 (18.0) (1) $ 43.1 Interest expense, net (18.3) Foreign exchange loss (0.1) Income from continuing operations before income taxes $ 24.7 (1) (In millions) Chlorovinyls Building Products Eliminations, Unallocated Total Six Months Ended June 30, 2016 Net sales $ 1,134.5 $ 340.8 $ - $ 1,475.3 Intersegment revenues 93.3 0.1 (93.4) - Total net sales $ 1,227.8 340.9 (93.4) $ 1,475.3 Operating income (loss) $ (46.7) 30.8 (56.9) (1) $ (72.8) Interest expense, net (35.0) Foreign exchange loss (1.0) Loss from continuing operations before income taxes $ (108.8) Six Months Ended June 30, 2015 Net sales $ 1,314.5 $ 339.3 $ - $ 1,653.8 Intersegment revenues 117.2 - (117.2) - Total net sales $ 1,431.7 339.3 (117.2) $ 1,653.8 Operating income $ 81.6 19.8 (36.2) (1) $ 65.2 Interest expense, net (35.9) Debt refinancing costs (3.2) Foreign exchange loss (0.8) Income from continuing operations before income taxes $ 25.3 (1)

Guarantor Information (Tables)

Guarantor Information (Tables)	6 Months Ended
	Jun. 30, 2016
Text Block [Abstract]
Guarantor Condensed Consolidating Balance Sheet Information	AXIALL CORPORATION Guarantor Condensed Consolidating Balance Sheet As of June 30, 2016 (Unaudited) (In millions) Parent Eagle Guarantor Excluding Guarantor Including Non- Eliminations Consolidated Assets: Cash and cash equivalents $ - $ - $ 24.9 $ 24.9 $ 103.5 $ - $ 128.4 Receivables, net of allowance for doubtful accounts 49.4 9.1 515.7 515.7 85.5 (195.6) 455.0 Inventories - - 218.2 218.2 57.8 - 276.0 Prepaid expenses and other 0.5 - 92.1 92.1 7.9 - 100.5 Current assets of discontinued operations - - 0.8 0.8 - - 0.8 Total current assets 49.9 9.1 851.7 851.7 254.7 (195.6) 960.7 Property, plant and equipment, net 10.1 - 1,380.3 1,380.3 168.4 - 1,558.8 Long-term receivables—affiliates 900.0 - - - - (900.0) - Goodwill - - 707.8 707.8 148.6 - 856.4 Customer relationships, net - - 795.6 795.6 127.6 - 923.2 Other intangible assets, net - - 60.8 60.8 - - 60.8 Other assets, net 4.5 1.7 73.9 73.9 3.3 - 81.7 Investment in subsidiaries 1,177.0 1,795.1 467.9 467.9 - (1,644.9) - Total assets $ 2,141.5 $ 1,805.9 $ 4,338.0 $ 4,338.0 $ 702.6 $ (2,740.5) $ 4,441.6 Liabilities and Equity: Current portion of long-term debt $ - $ - $ 2.5 $ 2.5 $ - $ - $ 2.5 Accounts payable 127.1 49.3 236.3 276.5 48.3 (195.6) 256.3 Interest payable 3.1 12.1 - 12.1 - - 15.2 Income taxes payable - - - - 2.4 - 2.4 Accrued compensation 1.3 - 51.6 51.6 7.3 - 60.2 Other accrued liabilities 34.4 - 79.6 79.6 21.9 - 135.9 Current liabilities of discontinued operations - - 6.8 6.8 - - 6.8 Total current liabilities 165.9 61.4 376.8 429.1 79.9 (195.6) 479.3 Long-term debt, excluding the current portion of long-term debt 444.6 679.2 240.9 920.2 - - 1,364.8 Long-term payables—affiliates - 900.0 - 900.0 - (900.0) - Lease financing obligation - - - - 46.8 - 46.8 Deferred income taxes 19.3 - 612.1 610.3 31.5 - 661.1 Pension and other post-retirement benefits 3.3 - 179.7 179.7 6.7 - 189.7 Other non-current liabilities 11.3 - 121.9 121.9 8.6 (9.5) 132.3 Total liabilities 644.4 1,640.6 1,531.4 3,161.2 173.5 (1,105.1) 2,874.0 Equity: Total Axiall stockholders’ equity 1,497.1 165.3 2,806.6 1,176.8 458.6 (1,635.4) 1,497.1 Noncontrolling interest - - - - 70.5 - 70.5 Total equity 1,497.1 165.3 2,806.6 1,176.8 529.1 (1,635.4) 1,567.6 Total liabilities and equity $ 2,141.5 $ 1,805.9 $ 4,338.0 $ 4,338.0 $ 702.6 $ (2,740.5) $ 4,441.6 AXIALL CORPORATION Guarantor Condensed Consolidating Balance Sheet As of December 31, 2015 (Unaudited) (In millions) Parent Eagle Guarantor Excluding Guarantor Including Non- Eliminations Consolidated Assets: Cash and cash equivalents $ 0.3 $ - $ 161.7 $ 161.7 $ 96.0 $ - $ 258.0 Receivables, net of allowance for doubtful accounts 27.1 5.5 377.8 377.8 48.0 (97.6) 355.3 Inventories - - 217.6 217.6 63.3 - 280.9 Prepaid expenses and other 0.7 - 55.9 55.9 2.7 (0.4) 58.9 Current assets of discontinued operations - - 19.3 19.3 17.6 - 36.9 Total current assets 28.1 5.5 832.3 832.3 227.6 (98.0) 990.0 Property, plant and equipment, net 11.0 - 1,357.9 1,357.9 187.6 - 1,556.5 Long-term receivables—affiliates 900.0 - - - - (900.0) - Goodwill - - 707.8 707.8 144.3 - 852.1 Customer relationships, net - - 823.1 823.1 127.2 - 950.3 Other intangible assets, net - - 63.1 63.1 0.3 - 63.4 Non-current assets of discontinued operations - - 18.4 18.4 43.6 - 62.0 Other assets, net 5.6 1.7 56.2 56.2 3.3 - 65.1 Investment in subsidiaries 1,235.5 1,833.3 473.2 473.2 - (1,708.7) - Total assets $ 2,180.2 $ 1,840.5 $ 4,332.0 $ 4,332.0 $ 733.9 $ (2,706.7) $ 4,539.4 Liabilities and Equity: Current portion of long-term debt $ - $ - $ 2.5 $ 2.5 $ - $ - $ 2.5 Accounts payable 81.7 27.0 214.9 236.4 24.3 (97.6) 244.8 Interest payable 3.2 12.2 - 12.2 - - 15.4 Income taxes payable - - 0.4 0.4 2.2 (0.4) 2.2 Accrued compensation 9.5 - 23.7 23.7 7.8 - 41.0 Other accrued liabilities 16.2 - 45.6 45.6 32.9 - 94.7 Current liabilities of discontinued operations - - 9.3 9.3 6.2 - 15.5 Total current liabilities 110.6 39.2 296.4 330.1 73.4 (98.0) 416.1 Long-term debt, excluding the current portion of long-term debt 444.2 678.4 241.9 920.3 - - 1,364.5 Long-term payables—affiliates - 900.0 - 900.0 - (900.0) - Lease financing obligation - - - - 44.0 - 44.0 Deferred income taxes 18.0 - 636.1 634.4 30.6 - 683.0 Pension and other post-retirement benefits 3.6 - 189.9 189.9 9.3 - 202.8 Non-current liabilities of discontinued operations - - - - 35.6 - 35.6 Other non-current liabilities 25.5 - 113.2 113.2 8.8 (7.2) 140.3 Total liabilities 601.9 1,617.6 1,477.5 3,087.9 201.7 (1,005.2) 2,886.3 Equity: Total Axiall stockholders’ equity 1,578.3 222.9 2,854.5 1,244.1 457.4 (1,701.5) 1,578.3 Noncontrolling interest - - - - 74.8 - 74.8 Total equity 1,578.3 222.9 2,854.5 1,244.1 532.2 (1,701.5) 1,653.1 Total liabilities and equity $ 2,180.2 $ 1,840.5 $ 4,332.0 $ 4,332.0 $ 733.9 $ (2,706.7) $ 4,539.4
Guarantor Condensed Consolidating Statement of Operations and Comprehensive Income (Loss) Information	AXIALL CORPORATION Guarantor Condensed Consolidating Statement of Operations and Comprehensive Income (Loss) For the Three Months Ended June 30, 2016 (Unaudited) (In millions) Parent Eagle Guarantor Excluding Guarantor Including Non- Eliminations Consolidated Net sales $ - $ - $ 670.7 $ 670.7 $ 136.9 $ (31.5) $ 776.1 Operating costs and expenses: Cost of sales - - 630.2 630.2 106.8 (31.5) 705.5 Selling, general and administrative expenses 14.4 - 42.9 42.9 12.5 - 69.8 Restructuring and divestiture costs 2.0 - 1.8 1.8 0.7 - 4.5 Integration-related costs and other, net 0.4 - 1.7 1.7 - - 2.1 Legal and settlement claims, net - - 23.4 23.4 - - 23.4 Fees associated with unsolicited offer and strategic alternatives 8.4 - - - - - 8.4 Total operating costs and expenses 25.2 - 700.0 700.0 120.0 (31.5) 813.7 Operating income (loss) (25.2) - (29.3) (29.3) 16.9 - (37.6) Other income (expense): Interest income (expense), net 4.7 (19.8) (1.9) (21.7) (1.0) - (18.0) Foreign currency exchange loss - - (0.1) (0.1) - - (0.1) Equity in income (loss) of subsidiaries (16.8) (22.0) 17.2 17.2 - (0.4) - Income (loss) from continuing operations before income taxes (37.3) (41.8) (14.1) (33.9) 15.9 (0.4) (55.7) Benefit from income taxes (9.5) (9.1) (7.9) (17.0) (1.9) - (28.4) Income (loss) from continuing operations (27.8) (32.7) (6.2) (16.9) 17.8 (0.4) (27.3) Discontinued operations: Loss from discontinued operations - - (1.6) (1.6) (0.1) - (1.7) Less: Benefit from income taxes of discontinued operations - - (1.7) (1.7) - - (1.7) Net income (loss) from discontinued operations - - 0.1 0.1 (0.1) - - Consolidated net income (loss) (27.8) (32.7) (6.1) (16.8) 17.7 (0.4) (27.3) Less: net income attributable to noncontrolling interest - - - - 0.5 - 0.5 Net income (loss) attributable to Axiall $ (27.8) $ (32.7) $ (6.1) $ (16.8) $ 17.2 $ (0.4) $ (27.8) Comprehensive income (loss) attributable to Axiall $ (28.2) $ (34.6) $ (6.6) $ (17.3) $ 17.3 $ - $ (28.2) AXIALL CORPORATION Guarantor Condensed Consolidating Statement of Operations and Comprehensive Loss For the Three Months Ended June 30, 2015 (Unaudited) (In millions) Parent Eagle Guarantor Excluding Guarantor Including Non- Eliminations Consolidated Net sales $ - $ - $ 756.9 $ 756.9 $ 167.9 $ (55.6) $ 869.2 Operating costs and expenses: Cost of sales - - 670.1 670.1 131.2 (55.6) 745.7 Selling, general and administrative expenses 13.9 - 44.3 44.3 17.6 - 75.8 Restructuring and divestiture costs 0.5 - (0.1) (0.1) - - 0.4 Integration-related costs and other, net 2.0 - 2.2 2.2 - - 4.2 Total operating costs and expenses 16.4 - 716.5 716.5 148.8 (55.6) 826.1 Operating income (loss) (16.4) - 40.4 40.4 19.1 - 43.1 Other income (expense): Interest income (expense), net 4.5 (19.8) (1.9) (21.7) (1.1) - (18.3) Foreign currency exchange loss - - - - (0.1) - (0.1) Equity in income (loss) of subsidiaries 32.5 (5.2) 15.2 15.2 - (47.7) - Income (loss) from continuing operations before income taxes 20.6 (25.0) 53.7 33.9 17.9 (47.7) 24.7 Provision for income taxes - 0.4 1.4 1.8 0.1 - 1.9 Income (loss) from continuing operations 20.6 (25.4) 52.3 32.1 17.8 (47.7) 22.8 Discontinued operations: Loss from discontinued operations - - (0.4) (0.4) (1.3) - (1.7) Less: Benefit from income taxes of discontinued operations - - (0.8) (0.8) - - (0.8) Net income (loss) from discontinued operations - - 0.4 0.4 (1.3) - (0.9) Consolidated net income (loss) 20.6 (25.4) 52.7 32.5 16.5 (47.7) 21.9 Less: net income attributable to noncontrolling interest - - - - 1.3 - 1.3 Net income (loss) attributable to Axiall $ 20.6 $ (25.4) $ 52.7 $ 32.5 $ 15.2 $ (47.7) $ 20.6 Comprehensive income (loss) attributable to Axiall $ 29.0 $ (15.7) $ 61.1 $ 40.9 $ 25.1 $ (66.0) $ 29.0 AXIALL CORPORATION Guarantor Condensed Consolidating Statement of Operations and Comprehensive Income (Loss) For the Six Months Ended June 30, 2016 (Unaudited) (In millions) Parent Eagle Guarantor Excluding Guarantor Including Non- Eliminations Consolidated Net sales $ - $ - $ 1,298.0 $ 1,298.0 $ 249.1 $ (71.8) $ 1,475.3 Operating costs and expenses: Cost of sales - - 1,197.9 1,197.9 198.4 (71.8) 1,324.5 Selling, general and administrative expenses 27.3 - 87.2 87.2 25.4 - 139.9 Restructuring and divestiture costs 7.5 - 11.3 11.3 22.4 - 41.2 Integration-related costs and other, net 0.9 - 4.6 4.6 - - 5.5 Legal and settlement claims, net - - 23.4 23.4 - - 23.4 Fees associated with unsolicited offer and strategic alternatives 13.6 - - - - - 13.6 Total operating costs and expenses 49.3 - 1,324.4 1,324.4 246.2 (71.8) 1,548.1 Operating income (loss) (49.3) - (26.4) (26.4) 2.9 - (72.8) Other income (expense): Interest income (expense), net 9.4 (39.6) (2.9) (42.5) (1.9) - (35.0) Foreign currency exchange loss - - (0.1) (0.1) (0.9) - (1.0) Equity in loss of subsidiaries (61.8) (32.4) (5.3) (5.3) - 67.1 - Income (loss) from continuing operations before income taxes (101.7) (72.0) (34.7) (74.3) 0.1 67.1 (108.8) Benefit from income taxes (20.3) (20.1) (10.0) (30.1) (0.8) - (51.2) Income (loss) from continuing operations (81.4) (51.9) (24.7) (44.2) 0.9 67.1 (57.6) Discontinued operations: Loss from discontinued operations - - (27.8) (27.8) (5.3) - (33.1) Less: Benefit from income taxes of discontinued operations - - (10.1) (10.1) - - (10.1) Net loss from discontinued operations - - (17.7) (17.7) (5.3) - (23.0) Consolidated net loss (81.4) (51.9) (42.4) (61.9) (4.4) 67.1 (80.6) Less: net income attributable to noncontrolling interest - - - - 0.8 - 0.8 Net loss attributable to Axiall $ (81.4) $ (51.9) $ (42.4) $ (61.9) $ (5.2) $ 67.1 $ (81.4) Comprehensive income (loss) attributable to Axiall $ (59.9) $ (49.3) $ (21.0) $ (40.5) $ 21.6 $ 18.9 $ (59.9) AXIALL CORPORATION Guarantor Condensed Consolidating Statement of Operations and Comprehensive Loss For the Six Months Ended June 30, 2015 (Unaudited) (In millions) Parent Eagle Guarantor Excluding Guarantor Including Non- Eliminations Consolidated Net sales $ - $ - $ 1,469.7 $ 1,469.7 $ $ (103.8) $ 1,653.8 Operating costs and expenses: Cost of sales - - 1,296.5 1,296.5 233.7 (103.8) 1,426.4 Selling, general and administrative expenses 26.3 - 91.4 91.4 34.1 - 151.8 Restructuring and divestiture costs 1.1 - (0.1) (0.1) 0.1 - 1.1 Integration-related costs and other, net 5.4 - 3.3 3.3 0.6 - 9.3 Total operating costs and expenses 32.8 - 1,391.1 1,391.1 268.5 (103.8) 1,588.6 Operating income (loss) (32.8) - 78.6 78.6 19.4 - 65.2 Other income (expense): Interest income (expense), net 10.5 (40.7) (1.9) (42.6) (3.8) - (35.9) Debt refinancing costs - (0.1) (3.1) (3.2) - - (3.2) Foreign currency exchange gain (loss) (0.1) 0.1 (0.1) (0.1) (0.6) - (0.8) Equity in income (loss) of subsidiaries 29.6 (12.1) 10.7 10.7 - (40.3) - Income (loss) from continuing operations before income taxes 7.2 (52.8) 84.2 43.4 15.0 (40.3) 25.3 Provision for (benefit from) income taxes (2.8) (5.2) 11.9 6.7 1.0 - 4.9 Income (loss) from continuing operations 10.0 (47.6) 72.3 36.7 14.0 (40.3) 20.4 Discontinued operations: Loss from discontinued operations - - (2.9) (2.9) (6.0) - (8.9) Less: Benefit from income taxes of discontinued operations - - (1.6) (1.6) - - (1.6) Net loss from discontinued operations - - (1.3) (1.3) (6.0) - (7.3) Consolidated net income (loss) 10.0 (47.6) 71.0 35.4 8.0 (40.3) 13.1 Less: net income attributable to noncontrolling interest - - - - 3.1 - 3.1 Net income (loss) attributable to Axiall $ 10.0 $ (47.6) $ 71.0 $ 35.4 $ 4.9 $ (40.3) $ 10.0 Comprehensive income (loss) attributable to Axiall $ (9.4) $ (22.6) $ 49.1 $ 13.5 $ (31.9) $ 18.4 $ (9.4)
Guarantor Condensed Consolidating Statement of Cash Flows Information	AXIALL CORPORATION Guarantor Condensed Consolidating Statement of Cash Flows For the Six Months Ended June 30, 2016 (Unaudited) (In millions) Parent Eagle Guarantor Guarantor Including Non-Guarantor Eliminations Consolidated Cash provided by (used in) operating activities - continuing operations $ 38.5 $ 8.5 $ (19.7) $ (19.7) $ 6.9 $ (37.1) $ (11.4) Cash provided by (used in) operating activities - discontinued operations - - 9.4 9.4 (4.2) - 5.2 Net cash provided by (used in) operating activities 38.5 8.5 (10.3) (10.3) 2.7 (37.1) (6.2) Cash flows from investing activities: Capital expenditures (0.1) - (115.0) (115.0) (4.5) - (119.6) Proceeds from the sales of business assets - - 0.4 0.4 11.1 - 11.5 Cash used in investing activities - continuing operations (0.1) - (114.6) (114.6) 6.6 - (108.1) Cash provided by investing activities - discontinued operations - - 7.3 7.3 19.5 - 26.8 Net cash provided by (used in) investing activities (0.1) - (107.3) (107.3) 26.1 - (81.3) Cash flows from financing activities: Long-term debt payments - - (1.7) (1.7) - - (1.7) Deferred acquisition payments (15.0) - - - - - (15.0) Dividends paid (22.8) - - - - - (22.8) Distribution to noncontrolling interest - - - - (7.1) - (7.1) Share-based compensation plan activity (0.9) - - - - - (0.9) Distribution to affiliate - (8.5) (17.5) (17.5) (19.6) 37.1 - Net cash used in financing activities (38.7) (8.5) (19.2) (19.2) (26.7) 37.1 (47.5) Effect of exchange rate changes on cash and cash equivalents - - - - 5.4 - 5.4 Net change in cash and cash equivalents (0.3) - (136.8) (136.8) 7.5 - (129.6) Cash and cash equivalents at beginning of period 0.3 - 161.7 161.7 96.0 - 258.0 Cash and cash equivalents at end of period $ - $ - $ 24.9 $ 24.9 $ 103.5 $ - $ 128.4 AXIALL CORPORATION Guarantor Condensed Consolidating Statement of Cash Flows For the Six Months Ended June 30, 2015 (Unaudited) (In millions) Parent Eagle Guarantor E xcluding Guarantor Including Non-Guarantor Eliminations Consolidated Cash provided by (used in) operating activities - continuing operations $ 40.0 $ 10.1 $ 30.5 $ 30.5 $ (2.7) $ (22.7) $ 45.1 Cash used in operating activities - discontinued operations - - (1.7) (1.7) (7.2) - (8.9) Net cash provided by (used in) operating activities 40.0 10.1 28.8 28.8 (9.9) (22.7) 36.2 Cash flows from investing activities: Capital expenditures (0.4) - (69.3) (69.3) (4.2) - (73.9) Proceeds from sales of business assets - - 5.6 5.6 0.7 - 6.3 Cash used in investing activities - continuing operations (0.4) - (63.7) (63.7) (3.5) - (67.6) Cash provided by (used in) investing activities - discontinued operations - - (1.6) (1.6) 0.7 - (0.9) Net cash used in investing activities (0.4) - (65.3) (65.3) (2.8) - (68.5) Cash flows from financing activities: Issuance of long-term debt - - 248.8 248.8 - - 248.8 Long-term debt payments - (194.4) (1.7) (196.1) - - (196.1) Intercompany financing - 194.4 (194.4) - - - - Fees paid related to financing activities (0.3) - (3.2) (3.2) - - (3.5) Deferred acquisition payments (10.0) - - - - - (10.0) Dividends paid (23.1) - - - - - (23.1) Distribution to noncontrolling interest - - - - (8.4) - (8.4) Share-based compensation plan activities (6.2) - - - - - (6.2) Distribution to affiliate - (10.1) (10.1) (10.1) (12.6) 22.7 - Net cash provided by (used in) financing activities (39.6) (10.1) 39.4 39.4 (21.0) 22.7 1.5 Effect of exchange rate changes on cash and cash equivalents - - - - (4.6) - (4.6) Net change in cash and cash equivalents - - 2.9 2.9 (38.3) - (35.4) Cash and cash equivalents at beginning of period - - 78.2 78.2 88.6 - 166.8 Cash and cash equivalents at end of period $ - $ - $ 81.1 $ 81.1 $ 50.3 $ - $ 131.4

New Developments and Basis of41

New Developments and Basis of Presentation - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Millions	Mar. 31, 2016	Jun. 30, 2016	Jun. 30, 2016	Jun. 10, 2016
Basis Of Presentation [Line Items]
Net proceeds from sale	$ 29.2
Westlake Chemical Corporation and Lagoon Merger Sub, Inc. [Member]
Basis Of Presentation [Line Items]
Merger agreement date			Jun. 10, 2016
Merger consideration per share				$ 33
Termination fee			$ 77.7
Merger-related expenses		$ 8.4	$ 13.6

Earnings (Loss) Per Share - Add

Earnings (Loss) Per Share - Additional Information (Detail) - shares shares in Millions	3 Months Ended	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2016
Earnings Per Share [Abstract]
Common stock equivalents not included due to their anti-dilutive effect	0.4	0.3

Earnings (Loss) Per Share - Rec

Earnings (Loss) Per Share - Reconciliation of Numerators and Denominators Used for Basic and Diluted Earnings (Loss) Per Common Share (Detail) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Numerator
Income (loss) from continuing operations	$ (27.3)	$ 22.8	$ (57.6)	$ 20.4
Less: net income attributable to noncontrolling interest	0.5	1.3	0.8	3.1
Income (loss) from continuing operations attributable to Axiall	(27.8)	21.5	(58.4)	17.3
Net loss from discontinued operations		(0.9)	(23)	(7.3)
Consolidated net income (loss) attributable to Axiall	$ (27.8)	$ 20.6	$ (81.4)	$ 10
Denominator
Weighted average common shares outstanding, basic	70.6	70.4	70.6	70.3
Dilutive impact of stock options and other share-based awards		0.5		0.6
Weighted average common shares outstanding, diluted	70.6	70.9	70.6	70.9
Basic earnings (loss) per share attributable to Axiall:
Basic earnings (loss) per share from continuing operations	$ (0.39)	$ 0.30	$ (0.83)	$ 0.25
Basic loss per share from discontinued operations		(0.01)	(0.32)	(0.11)
Basic earnings (loss) per share attributable to Axiall	(0.39)	0.29	(1.15)	0.14
Diluted earnings (loss) per share attributable to Axiall:
Diluted earnings (loss) per share from continuing operations	(0.39)	0.30	(0.83)	0.25
Diluted loss per share from discontinued operations		(0.01)	(0.32)	(0.11)
Diluted earnings (loss) per share attributable to Axiall	$ (0.39)	$ 0.29	$ (1.15)	$ 0.14

Discontinued Operations - Addit

Discontinued Operations - Additional Information (Detail) - USD ($) $ in Millions	Mar. 31, 2016	Dec. 31, 2015	Jun. 30, 2016	Jun. 30, 2015
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net proceeds from sale of business	$ 29.2
Net cash proceeds from the sale of window and door profiles business			$ 26.8	$ (0.9)
Aromatics [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Cash received from business disposal			52.4
Business disposal, sale price			47.4
Advance toward the cost of decommissioning and dismantling business			5
Contingent consideration		$ 5
Working capital adjustment, net		0.2
Discontinued Operations Disposed of by Sale [Member] | Aromatics [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Gain (loss) on business disposal		5.3	$ (25.1)
Contingent consideration		5.5
Discontinued Operations Disposed of by Sale [Member] | Window and Door Profiles Business [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Gain (loss) on business disposal	(25.2)
Net cash proceeds from the sale of window and door profiles business	27.5
Discontinued Operations Disposed of by Sale [Member] | INEOS Americas LLC. [Member] | Aromatics [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Advance toward the cost of decommissioning and dismantling business		5
Decommissioning and dismantlement costs		$ 5
Disposal Group, Disposed of by Sale, Not Discontinued Operations [Member] | Concord Ontario [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Loss on the sale of assets	$ (4)

Discontinued Operations - Major

Discontinued Operations - Major Class of Assets and Liabilities Related to Discontinued Operations (Detail) - Aromatics [Member] - Discontinued Operations Disposed of by Sale [Member] - USD ($) $ in Millions	Jun. 30, 2016	Dec. 31, 2015
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Receivables, net		$ 17.6
Inventories	$ 0.8	18.5
Prepaid expenses and other		0.8
Property, plant and equipment, net		61.1
Other assets, net		0.9
Total assets	0.8	98.9
Accounts payable	5.7	3.2
Accrued compensation		2
Other accrued liabilities	1.1	10.3
Lease financing obligation		35.6
Total liabilities	6.8	51.1
Net assets (liabilities)	$ (6)	$ 47.8

Discontinued Operations - Opera

Discontinued Operations - Operating Results of the Discontinued Operations (Detail) - USD ($) $ in Millions	3 Months Ended			6 Months Ended
	Jun. 30, 2016	Dec. 31, 2015	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Operating costs and expenses:
Loss from discontinued operations	$ (1.7)		$ (1.7)	$ (33.1)	$ (8.9)
Benefit from income taxes of discontinued operations	(1.7)		(0.8)	(10.1)	(1.6)
Net loss from discontinued operations			(0.9)	(23)	(7.3)
Aromatics [Member] | Discontinued Operations Disposed of by Sale [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net sales	1.3		189.3	33.6	352.3
Operating costs and expenses:
Cost of sales	2.6		184.2	35.7	348.3
Selling, general and administrative expenses	0.4		5.4	4.5	10.7
Restructuring and divestiture costs					0.3
Total operating costs and expenses	3		189.6	40.2	359.3
Operating loss from discontinued operations	(1.7)		(0.3)	(6.6)	(7)
Interest expense, net			(1.2)	(1.1)	(2.3)
Foreign currency exchange gain (loss)			(0.2)	(0.3)	0.4
Net loss from the sale of business		$ 5.3		(25.1)
Loss from discontinued operations	(1.7)		(1.7)	(33.1)	(8.9)
Benefit from income taxes of discontinued operations	$ (1.7)		(0.8)	(10.1)	(1.6)
Net loss from discontinued operations			$ (0.9)	$ (23)	$ (7.3)

Discontinued Operations - Depre

Discontinued Operations - Depreciation, Amortization and Capital Expenditures Associated with Discontinued Operations (Detail) - Aromatics [Member] - Discontinued Operations Disposed of by Sale [Member] - USD ($) $ in Millions	3 Months Ended	6 Months Ended
	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Depreciation and amortization	$ 2.9	$ 2.1	$ 5.7
Capital expenditures	$ 1.9	$ 1	$ 3.6

Restructuring and Divestiture48

Restructuring and Divestiture Costs - Chlorovinyls - Additional Information (Detail) - USD ($) $ in Millions	Feb. 24, 2016	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Restructuring Cost and Reserve [Line Items]
Loss on sale of business				$ (19.9)	$ 0.1
Solucor Business [Member]
Restructuring Cost and Reserve [Line Items]
Severance cost		$ 0.9
Concord Ontario [Member]
Restructuring Cost and Reserve [Line Items]
Severance cost				20.8
Specialty Phosgene [Member]
Restructuring Cost and Reserve [Line Items]
Severance cost			$ 0.4		$ 0.4
Solucor [Member]
Restructuring Cost and Reserve [Line Items]
Proceeds from sale of assets	$ 9.2
Chlorovinyls [Member]
Restructuring Cost and Reserve [Line Items]
Severance cost		0.3		10.4
Chlorovinyls [Member] | Solucor [Member]
Restructuring Cost and Reserve [Line Items]
Loss on sale of business				(15.5)
Building Products [Member]
Restructuring Cost and Reserve [Line Items]
Severance cost		$ 0.6		2.7
Building Products [Member] | Concord Ontario [Member]
Restructuring Cost and Reserve [Line Items]
Loss on sale of business				$ (4)

Restructuring and Divestiture49

Restructuring and Divestiture Costs - Building Products - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 4.5	$ 0.4	$ 41.2	$ 1.1
Building Products [Member]
Restructuring Cost and Reserve [Line Items]
Severance cost	0.6		2.7
Other long-lived asset impairment charges				$ 0.3
Building Products [Member] | Facility Closing [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 0.7		$ 1.1

Restructuring and Divestiture50

Restructuring and Divestiture Costs - Corporate - Additional Information (Detail) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 4,500,000	$ 400,000	$ 41,200,000	$ 1,100,000
Remaining restructuring payments	900,000		900,000
Corporate [Member]
Restructuring Cost and Reserve [Line Items]
Payment for restructuring costs			3,200,000
Executives [Member] | Corporate [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring charges	800,000	0	2,600,000	0
Facility Closing [Member] | Corporate [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 1,200,000	$ 0	$ 3,600,000	$ 0

Inventories - Schedule of Major

Inventories - Schedule of Major Classes of Inventories (Detail) - USD ($) $ in Millions	Jun. 30, 2016	Dec. 31, 2015
Inventory, Net [Abstract]
Raw materials	$ 69.4	$ 84.2
Work-in-process	0.9	1.6
Finished goods	205.7	195.1
Inventories	$ 276	$ 280.9

Property Plant and Equipment -

Property Plant and Equipment - Schedule of Property Plant and Equipment (Detail) - USD ($) $ in Millions	Jun. 30, 2016	Dec. 31, 2015
Property, plant and equipment
Property, plant and equipment, at cost	$ 2,832.6	$ 2,793
Less: accumulated depreciation	1,273.8	1,236.5
Property, plant and equipment, net	1,558.8	1,556.5
Chemical Manufacturing Plants [Member]
Property, plant and equipment
Property, plant and equipment, at cost	1,317	1,308.8
Machinery and Equipment [Member]
Property, plant and equipment
Property, plant and equipment, at cost	1,117.8	1,080.4
Buildings [Member]
Property, plant and equipment
Property, plant and equipment, at cost	138.9	134.7
Land and Land Improvements [Member]
Property, plant and equipment
Property, plant and equipment, at cost	154.2	156.6
Construction-in-Progress [Member]
Property, plant and equipment
Property, plant and equipment, at cost	$ 104.7	$ 112.5

Goodwill and Other Intangible53

Goodwill and Other Intangible Assets - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015	Dec. 31, 2015
Goodwill [Line Items]
Wrote-off of goodwill			$ 3.3
Wrote-off definite-lived intangible assets			4.8
Amortization expense for the definite-lived intangible assets	$ 17.1	$ 17.2	34.1	$ 34.3
Year one	68		68
Year two	68		68
Year three	68		68
Year four	68		68
Year five	68		68
Trade Names [Member]
Goodwill [Line Items]
Indefinite-lived intangible assets, net of cumulative translation adjustment	$ 5.6		5.6		$ 5.9
Wrote-off indefinite-lived intangible assets			$ 0.3
Trade Names [Member] | Weighted Average [Member]
Goodwill [Line Items]
Weighted average estimated useful life			14 years
Customer Relationships [Member] | Weighted Average [Member]
Goodwill [Line Items]
Weighted average estimated useful life			15 years
Supply Contracts [Member] | Weighted Average [Member]
Goodwill [Line Items]
Weighted average estimated useful life			17 years
Technology [Member] | Weighted Average [Member]
Goodwill [Line Items]
Weighted average estimated useful life			16 years

Goodwill and Other Intangible54

Goodwill and Other Intangible Assets - Detail of the Changes Made to Goodwill (Detail) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2016	Dec. 31, 2015
Goodwill [Line Items]
Gross goodwill at the beginning of the period	$ 1,926.2
Goodwill write-downs from sales of assets	(3.3)
Cumulative foreign currency translation adjustments	7.6
Gross goodwill at the end of the period	1,930.5
Accumulated impairment losses	(1,074.1)	$ (1,074.1)
Net goodwill at the end of the period	856.4	852.1
Chlorovinyls [Member]
Goodwill [Line Items]
Gross goodwill at the beginning of the period	1,766
Goodwill write-downs from sales of assets	(3.3)
Cumulative foreign currency translation adjustments	7.6
Gross goodwill at the end of the period	1,770.3
Accumulated impairment losses	(923.7)	(923.7)
Net goodwill at the end of the period	846.6	842.3
Building Products [Member]
Goodwill [Line Items]
Gross goodwill at the beginning of the period	160.2
Gross goodwill at the end of the period	160.2
Accumulated impairment losses	(150.4)	(150.4)
Net goodwill at the end of the period	$ 9.8	$ 9.8

Goodwill and Other Intangible55

Goodwill and Other Intangible Assets - Detail of the Definite-Lived Intangible Assets by Reportable Segment (Detail) - USD ($) $ in Millions	6 Months Ended	12 Months Ended
	Jun. 30, 2016	Dec. 31, 2015
Goodwill [Line Items]
Gross carrying amounts	$ 1,250.6	$ 1,250.6
Accumulated impairment charges	(2.9)	(2.9)
Accumulated amortization	(249.2)	(215.2)
Foreign currency translation adjustment	(20.1)	(24.7)
Net carrying amounts	978.4	1,007.8
Chlorovinyls [Member]
Goodwill [Line Items]
Gross carrying amounts	1,205.8	1,205.8
Accumulated impairment charges	(2.9)	(2.9)
Accumulated amortization	(224.6)	(192.2)
Foreign currency translation adjustment	(20.1)	(24.6)
Net carrying amounts	958.2	986.1
Building Products [Member]
Goodwill [Line Items]
Gross carrying amounts	44.8	44.8
Accumulated amortization	(24.6)	(23)
Foreign currency translation adjustment		(0.1)
Net carrying amounts	20.2	21.7
Customer Relationships [Member]
Goodwill [Line Items]
Gross carrying amounts	1,169.7	1,169.7
Accumulated impairment charges	(2.9)	(2.9)
Accumulated amortization	(223.5)	(191.8)
Foreign currency translation adjustment	(20.1)	(24.7)
Net carrying amounts	923.2	950.3
Customer Relationships [Member] | Chlorovinyls [Member]
Goodwill [Line Items]
Gross carrying amounts	1,142.3	1,142.3
Accumulated impairment charges	(2.9)	(2.9)
Accumulated amortization	(213.8)	(182.9)
Foreign currency translation adjustment	(20.1)	(24.6)
Net carrying amounts	905.5	931.9
Customer Relationships [Member] | Building Products [Member]
Goodwill [Line Items]
Gross carrying amounts	27.4	27.4
Accumulated amortization	(9.7)	(8.9)
Foreign currency translation adjustment		(0.1)
Net carrying amounts	17.7	18.4
Supply Contracts [Member]
Goodwill [Line Items]
Gross carrying amounts	42.6	42.6
Accumulated amortization	(7.3)	(6.3)
Net carrying amounts	35.3	36.3
Supply Contracts [Member] | Chlorovinyls [Member]
Goodwill [Line Items]
Gross carrying amounts	42.6	42.6
Accumulated amortization	(7.3)	(6.3)
Net carrying amounts	35.3	36.3
Technology [Member]
Goodwill [Line Items]
Gross carrying amounts	32.3	32.3
Accumulated amortization	(17.2)	(16.1)
Net carrying amounts	15.1	16.2
Technology [Member] | Chlorovinyls [Member]
Goodwill [Line Items]
Gross carrying amounts	14.9	14.9
Accumulated amortization	(2.3)	(2)
Net carrying amounts	12.6	12.9
Technology [Member] | Building Products [Member]
Goodwill [Line Items]
Gross carrying amounts	17.4	17.4
Accumulated amortization	(14.9)	(14.1)
Net carrying amounts	2.5	3.3
Trade Names [Member]
Goodwill [Line Items]
Gross carrying amounts	6	6
Accumulated amortization	(1.2)	(1)
Net carrying amounts	4.8	5
Trade Names [Member] | Chlorovinyls [Member]
Goodwill [Line Items]
Gross carrying amounts	6	6
Accumulated amortization	(1.2)	(1)
Net carrying amounts	$ 4.8	$ 5

Other Assets, Net - Schedule of

Other Assets, Net - Schedule of Other Assets, Net of Accumulated Amortization (Detail) - USD ($) $ in Millions	Jun. 30, 2016	Dec. 31, 2015
Other Assets, Noncurrent [Abstract]
Deferred financing costs, net	$ 6	$ 7.1
Deferred income taxes	17.8	17.8
Advances to and investments in joint ventures, net	53.5	33.4
Other	4.4	6.8
Total other assets, net	$ 81.7	$ 65.1

Long-Term Debt and Lease Fina57

Long-Term Debt and Lease Financing Obligation - Schedule of Long-Term Debt (Detail) - USD ($) $ in Millions	6 Months Ended		12 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Dec. 31, 2015
Debt Instrument [Line Items]
Total debt	$ 1,367.3		$ 1,367
Less: current portion of long-term debt	(2.5)		(2.5)
Debt issuance costs		$ 3.5
Long-term debt, net	1,364.8		1,364.5
4.875 Notes [Member]
Debt Instrument [Line Items]
Total debt	$ 444.6		$ 444.2
Stated Interest Rate (as a percent)	4.875%		4.875%
Debt issuance costs	$ 5.4		$ 5.8
Debt maturity date	May 15, 2023
Term Loan Facility [Member] | Due 2022 [Member]
Debt Instrument [Line Items]
Total debt	$ 243.5		244.4
Stated Interest Rate (as a percent)	4.00%
Debt maturity date	Feb. 27, 2022
4.625 Notes [Member]
Debt Instrument [Line Items]
Total debt	$ 679.2		$ 678.4
Stated Interest Rate (as a percent)	4.625%		4.625%
Debt issuance costs	$ 8.8		$ 9.6
Debt maturity date	Feb. 15, 2021
ABL Revolver [Member]
Debt Instrument [Line Items]
Total debt	$ 2.8		$ 3.1
Debt maturity date	Dec. 17, 2019

Long-Term Debt and Lease Fina58

Long-Term Debt and Lease Financing Obligation - Additional Information (Detail)	Feb. 27, 2015USD ($)	Mar. 31, 2016PropertyLease	Jun. 30, 2016USD ($)Property	Dec. 31, 2015USD ($)	Feb. 01, 2013USD ($)
Debt Instrument [Line Items]
Debt instrument, covenant compliance			As of June 30, 2016, we were in compliance with the covenants under our ABL Credit Agreement, the Term Loan Agreement and the indentures governing the 4.625 Notes and the 4.875 Notes.
Lease financing obligation			$ 46,800,000	$ 44,000,000
Lease financing original obligation term			10 years
2,016			$ 1,700,000
2,017			2,500,000
2,018			2,200,000
2,019			600,000
ABL Revolver [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity			600,000,000
Maximum cash dividends if conditions are met			150,000,000
Availability under the credit facility that, if exceeded, limits the cash dividend payments the entity is allowed to make			$ 75,000,000
Consecutive period of borrowing availability under the credit facility used to determine cash dividend payments allowed			30 days
Fixed charge coverage ratio that, if exceeded, limits the cash dividend payments the entity is allowed to make			100.00%
Availability under the credit facility that, if exceeded, allows the entity to make additional cash dividend payments			$ 100,000,000
Fixed charge coverage ratio, if exceeded, allows the entity to make additional cash dividend payments			110.00%
Availability under the credit facility			$ 383,900,000
"ABL Revolver" outstanding balance			0	$ 0
Outstanding letters of credit			$ 72,900,000
ABL Revolver [Member] | Minimum [Member]
Debt Instrument [Line Items]
Variable interest rate margin			2.15%
ABL Revolver [Member] | Maximum [Member]
Debt Instrument [Line Items]
Variable interest rate margin			4.00%
Letter of Credit [Member]
Debt Instrument [Line Items]
Collateralized letter of credit expiration date			Feb. 2, 2015
4.625 Notes [Member]
Debt Instrument [Line Items]
Principal amount			$ 688,000,000
Stated Interest Rate			4.625%	4.625%
Debt instrument, interest payment description			Interest is payable semi-annually in arrears on February 15 and August 15 of each year.
4.875 Notes [Member]
Debt Instrument [Line Items]
Principal amount					$ 450,000,000
Stated Interest Rate			4.875%	4.875%
Debt instrument, interest payment description			Interest is payable semi-annually in arrears on May 15 and November 15 of each year.
Term Loan Facility [Member] | Due 2022 [Member]
Debt Instrument [Line Items]
Stated Interest Rate			4.00%
Term Loan Facility [Member] | Due 2022 [Member] | Axiall Holdco [Member]
Debt Instrument [Line Items]
Principal amount	$ 250,000,000
Additional amount of term loans permitted under term loan facility subject to certain conditions	$ 250,000,000
Maximum consolidated secured debt ratio related to additional amount of term loans permitted under term loan facility	2.50
Term Loan Facility [Member] | Due 2022 [Member] | Axiall Holdco [Member] | Base Rate [Member]
Debt Instrument [Line Items]
Variable interest rate margin	1.50%
Variable interest rate basis floor (as a percent)	2.00%
Term Loan Facility [Member] | Due 2022 [Member] | Axiall Holdco [Member] | LIBOR [Member]
Debt Instrument [Line Items]
Variable interest rate margin	3.25%
Variable interest rate basis floor (as a percent)	0.75%
Sale Leaseback Transaction of Properties [Member]
Debt Instrument [Line Items]
Sale-leaseback transaction, Description			In connection with the sale of our window and door profiles business, on March 31, 2016, we assigned the leases associated with two of the four properties that were recorded as part of such sale-leaseback transaction on our unaudited condensed consolidated balance sheets and extended the lease term for one of the remaining properties through 2019. Consequently, we are no longer the primary obligor under the two assigned leases
Sale-leaseback transaction, Number of properties | Property		4
Sale-leaseback transaction, Number of properties lease term extended | Lease		1
Amount derecognized from property plant and equipment, net			$ 25,600,000
Lease financing obligation decreased			37,500,000
Deferred gain of leased properties			$ 11,900,000
Window and Door Profiles Business [Member]
Debt Instrument [Line Items]
Amount reclassified under discontinued operation, Number of properties | Property			2
Window and Door Profiles Business [Member] | Sale Leaseback Transaction of Properties [Member]
Debt Instrument [Line Items]
Sale-leaseback transaction, Number of properties assigned | Property		2	2

Fair Value of Financial Instr59

Fair Value of Financial Instruments - Summary of Carrying Amounts and Estimated Fair Values of Long-Term Debt and Commodity Purchase Contracts (Detail) - USD ($) $ in Millions	6 Months Ended		12 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Dec. 31, 2015
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt issuance costs		$ 3.5
4.625 Notes [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Interest rate (as a percent)	4.625%		4.625%
Debt issuance costs	$ 8.8		$ 9.6
4.875 Notes [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Interest rate (as a percent)	4.875%		4.875%
Debt issuance costs	$ 5.4		$ 5.8
Term Loan Due 2022 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Deferred financing fees	2.8		3.1
Level 1 [Member] | Carrying Reported Amount Fair Value Disclosure [Member] | 4.625 Notes [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	679.2		678.4
Level 1 [Member] | Carrying Reported Amount Fair Value Disclosure [Member] | 4.875 Notes [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	444.6		444.2
Level 1 [Member] | Estimate of Fair Value Fair Value Disclosure [Member] | 4.625 Notes [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	703.5		635.1
Level 1 [Member] | Estimate of Fair Value Fair Value Disclosure [Member] | 4.875 Notes [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	461.3		408.4
Level 2 [Member] | Carrying Reported Amount Fair Value Disclosure [Member] | Term Loan Due 2022 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	243.5		244.4
Level 2 [Member] | Carrying Reported Amount Fair Value Disclosure [Member] | Commodity Contracts [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Commodity purchase contracts	1.2		(0.4)
Level 2 [Member] | Estimate of Fair Value Fair Value Disclosure [Member] | Term Loan Due 2022 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	246.6		247.8
Level 2 [Member] | Estimate of Fair Value Fair Value Disclosure [Member] | Commodity Contracts [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Commodity purchase contracts	$ 1.2		$ (0.4)

Commitments and Contingencies -

Commitments and Contingencies - Legal Proceedings - Additional Information (Detail) $ in Millions	6 Months Ended
	Jun. 30, 2016USD ($)Plaintiff
Loss Contingencies [Line Items]
Accrual for lawsuits	$ 34.5
Expected lawsuits reimbursement amount pursuant to the indemnity provisions of excess liability insurance policies	25
Offsetting receivable from insurance carriers	$ 9.5
Calcasieu River Estuary in Lake Charles Louisiana [Member]
Loss Contingencies [Line Items]
Number of individuals that have filed lawsuits against the Company | Plaintiff	2,607

Commitments and Contingencies61

Commitments and Contingencies - Environmental Remediation - Additional Information (Detail) - USD ($) $ in Millions	Jun. 30, 2016	Dec. 31, 2015
Loss Contingencies [Line Items]
Environmental contingencies	$ 39	$ 41
Current reserves for environmental contingencies	1	1
Lake Charles South Facility [Member]
Loss Contingencies [Line Items]
Environmental contingencies	12	12
Natrium West Virginia Facility [Member]
Loss Contingencies [Line Items]
Environmental contingencies	18	18
Calcasieu River Estuary in Lake Charles Louisiana [Member]
Loss Contingencies [Line Items]
Environmental contingencies	$ 3	$ 4

Commitments and Contingencies62

Commitments and Contingencies - Environmental Laws and Regulations - Additional Information (Detail)	6 Months Ended
	Jun. 30, 2016USD ($)
Loss Contingencies [Line Items]
Penalties imposed on inspections	$ 100,000
Minimum [Member] | Natrium West Virginia And Lake Charles South Facility [Member]
Loss Contingencies [Line Items]
Period during which facilities are operational	65 years

Commitments and Contingencies63

Commitments and Contingencies - Environmental Remediation: Reasonably Possible Matters - Additional Information (Detail)	Jun. 30, 2016USD ($)
Minimum [Member]
Loss Contingencies [Line Items]
Potential additional loss contingencies	$ 40,000,000
Maximum [Member]
Loss Contingencies [Line Items]
Potential additional loss contingencies	$ 80,000,000

Share-Based Compensation - Addi

Share-Based Compensation - Additional Information (Detail) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2016USD ($)	Mar. 31, 2016Installments	Jun. 30, 2016USD ($)
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Value of forfeited restricted stock units | $	$ 0.3		$ 1.3
PRSUs [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of installments that stock units will vest in installment		3
PRSUs [Member] | Executive Officers [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of PRSUs vesting on third anniversary		50.00%
Percentage of PRSUs vesting on fourth anniversary		50.00%
PRSUs [Member] | Executive Officers [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage multiplier to determine number of shares to be awarded in connection with vesting of PRSUs		0.00%
PRSUs [Member] | Executive Officers [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage multiplier to determine number of shares to be awarded in connection with vesting of PRSUs		200.00%
Time Based Restricted Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of installments that stock units will vest in installment		4
Time Based Restricted Stock Units [Member] | Executive Officers [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of installments that stock units will vest in installment		3
Time Based Restricted Stock Units [Member] | Non Officer Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of installments that stock units will vest in installment		3

Share-Based Compensation - Summ

Share-Based Compensation - Summary of Share-Based Compensation Expense (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Employee Service Share-based Compensation, Aggregate Disclosures [Abstract]
Share-based compensation expense	$ 4.1	$ 3.8	$ 6.1	$ 7.7
Income tax provision related to share-based compensation expense	(1.4)	(1.1)	(2.1)	(2.4)
After tax share-based compensation expense	$ 2.7	$ 2.7	$ 4	$ 5.3

Employee Retirement Plans - Def

Employee Retirement Plans - Defined Benefit Plans - Additional Information (Detail) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Defined Benefit Plan Disclosure [Line Items]
Employer contribution	$ 0	$ 0	$ 0	$ 0
Pension Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Estimated payments for the current year	2,100,000		2,100,000
OPEB Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Changes in OPEB benefit obligation			700,000
Amount recognized in other comprehensive income			700,000
Estimated payments for the current year	$ 7,300,000		$ 7,300,000

Employee Retirement Plan - Sche

Employee Retirement Plan - Schedule of Components of Net Periodic Benefit Income (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Pension Benefits [Member]
Components of net periodic benefit income:
Interest cost	$ (6.5)	$ (7.7)	$ (13)	$ (15.4)
Service cost	(0.9)	(1.1)	(1.8)	(2.2)
Expected return on assets	10.5	11.4	21	22.8
Actuarial loss	(0.7)	(0.7)	(1.4)	(1.4)
Total net periodic benefit income	2.4	1.9	4.8	3.8
OPEB Benefits [Member]
Components of net periodic benefit income:
Interest cost	(0.5)	(1.1)	(1)	(2.2)
Service cost	(0.2)	(0.2)	(0.4)	(0.4)
Amortization of prior service credit	3.1	2.3	6.2	4.6
Total net periodic benefit income	$ 2.4	$ 1	$ 4.8	$ 2

Employee Retirement Plans - D68

Employee Retirement Plans - Defined Contribution Plans - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
U.S. Pension Plans [Member]
Defined Contribution Plan Disclosure [Line Items]
Expense related to the defined contribution plans	$ 3.3	$ 3.4	$ 7.3	$ 7.3

Accumulated Other Comprehensi69

Accumulated Other Comprehensive Income (Loss) and Other Comprehensive Income (Loss) - Schedule of Amounts Recorded in Accumulated Other Comprehensive Loss, Net of Tax, and Changes within the Period (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at the beginning of the period			$ 1,653.1
Other comprehensive income (loss) attributable to Axiall, net of tax	$ (0.4)	$ 8.4	21.5	$ (19.4)
Balance at the end of the period	1,567.6		1,567.6
Change in Foreign Currency Translation Adjustment [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at the beginning of the period			(89.4)
Other comprehensive income before reclassifications			23.4
Other comprehensive income (loss) attributable to Axiall, net of tax			23.4
Balance at the end of the period	(66)		(66)
Change in Derivative Cash Flow Hedges [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at the beginning of the period			0.5
Other comprehensive income before reclassifications			0.2
Amounts reclassified from accumulated other comprehensive loss, net of tax			0.7
Other comprehensive income (loss) attributable to Axiall, net of tax			0.9
Balance at the end of the period	1.4		1.4
Change in Pension and OPEB Liability Adjustments [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at the beginning of the period			(29.1)
Other comprehensive income before reclassifications			0.2
Amounts reclassified from accumulated other comprehensive loss, net of tax			(3)
Other comprehensive income (loss) attributable to Axiall, net of tax			(2.8)
Balance at the end of the period	(31.9)		(31.9)
Accumulated Other Comprehensive Loss [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at the beginning of the period			(118)
Other comprehensive income before reclassifications			23.8
Amounts reclassified from accumulated other comprehensive loss, net of tax			(2.3)
Other comprehensive income (loss) attributable to Axiall, net of tax			21.5
Balance at the end of the period	$ (96.5)		$ (96.5)

Accumulated Other Comprehensi70

Accumulated Other Comprehensive Income (Loss) and Other Comprehensive Income (Loss) - Schedule of Components of Other Comprehensive Income (Loss) (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
Foreign currency translation adjustments	$ 0.1	$ 11.5	$ 28.8	$ (23.5)
Tax expense (benefit)		1.7	3.4	(1.9)
Foreign currency translation adjustments, net of tax	0.1	9.8	25.4	(21.6)
Commodity hedge contracts	1.6	2	1.6	7.2
Equity interest in investee's other comprehensive income (loss)			(0.1)	3.9
Pre-tax amount	1.6	2	1.5	11.1
Tax expense	0.6	0.7	0.6	4.2
Derivative cash flow hedges, net of tax	1	1.3	0.9	6.9
Amortization of actuarial loss and prior service credit	(2.4)	(1.6)	(4.8)	(3.2)
Other pension and OPEB plan adjustments	0.1		0.3	0.4
Pre-tax amount	2.3	1.6	4.5	2.8
Tax benefit	(0.9)	(0.6)	(1.7)	(1.1)
Pension and OPEB liability adjustments, net of tax	(1.4)	(1)	(2.8)	(1.7)
Other comprehensive income (loss), before income taxes	(0.6)	11.9	25.8	(15.2)
Total tax expense (benefit) for the period	(0.3)	1.8	2.3	1.2
Other comprehensive income (loss), net of tax	$ (0.3)	$ 10.1	$ 23.5	$ (16.4)

Accumulated Other Comprehensi71

Accumulated Other Comprehensive Income (Loss) and Other Comprehensive Income (Loss) - Schedule of Components of Other Comprehensive Income (Loss) that have been Reclassified (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Reclassifications for the period, before tax	$ (705.5)	$ (745.7)	$ (1,324.5)	$ (1,426.4)
Income tax expense (benefit)	(28.4)	1.9	(51.2)	4.9
Net income (loss) from continuing operations	(27.3)	22.8	(57.6)	20.4
Other Comprehensive Loss Reclassifications [Member] | Change in Derivative Cash Flow Hedges [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Reclassifications for the period, before tax	0.8	(1.3)	1.2	(8.7)
Income tax expense (benefit)	0.3	(0.5)	0.5	(3.3)
Net income (loss) from continuing operations	0.5	(0.8)	0.7	(5.4)
Other Comprehensive Loss Reclassifications [Member] | Change in Pension and OPEB Liability Adjustments [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Reclassifications for the period, before tax	(2.4)	(1.6)	(4.8)	(3.2)
Income tax expense (benefit)	(0.9)	(0.6)	(1.8)	(1.2)
Net income (loss) from continuing operations	$ (1.5)	$ (1)	$ (3)	$ (2)

Investments - Additional Inform

Investments - Additional Information (Detail)	Jun. 17, 2015USD ($)	Jun. 30, 2016USD ($)MW	Jun. 30, 2015USD ($)	Jun. 30, 2016USD ($)MW	Jun. 30, 2015USD ($)	Dec. 31, 2015USD ($)
Eagle US 2 LLC [Member]
Schedule of Investments [Line Items]
Amount of capital committed in LACC	$ 225,000,000
Percentage of interest in LACC	10.00%
Other Assets [Member]
Schedule of Investments [Line Items]
Investment in LACC		$ 34,400,000		$ 34,400,000		$ 14,900,000
Maximum [Member] | Eagle US 2 LLC [Member]
Schedule of Investments [Line Items]
Percentage of ownership	50.00%
TCI [Member]
Schedule of Investments [Line Items]
Ownership interest (as a percent)		60.00%		60.00%
RS Cogen [Member]
Schedule of Investments [Line Items]
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) | MW		425		425
RS Cogen [Member] | Chlorovinyls [Member]
Schedule of Investments [Line Items]
Future commitment per year to purchase electricity and steam from the joint venture				$ 23,500,000
Aggregate future commitment to purchase electricity and steam from the joint venture		$ 147,500,000		147,500,000
Purchases under future commitment		$ 6,600,000	$ 6,400,000	$ 13,200,000	$ 12,900,000

Investments - Summary of Maximu

Investments - Summary of Maximum Exposure to Loss Associated with RS Cogen (Detail) - RS Cogen [Member] - Not a Primary Beneficiary [Member] - Chlorovinyls [Member] - USD ($)	Jun. 30, 2016	Dec. 31, 2015
Investment Holdings [Line Items]
Investment in and net advances to RS Cogen	$ 9,900,000	$ 9,500,000
Supply contracts	35,300,000	36,300,000
Maximum exposure to loss	$ 45,200,000	$ 45,800,000

Investments - Schedule of Recon

Investments - Schedule of Reconciliation of Minority Partner's Ownership Interest, Reported as Noncontrolling Interest (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Schedule of Equity Method Investments [Line Items]
Noncontrolling interest - beginning of period			$ 74.8
Net income attributable to noncontrolling interest	$ 0.5	$ 1.3	0.8	$ 3.1
Other comprehensive income attributable to noncontrolling interest	(0.1)	(1.7)	(2)	(3)
Distribution to noncontrolling interest			(7.1)	(8.4)
Noncontrolling interest - end of period	70.5		70.5
TCI [Member]
Schedule of Equity Method Investments [Line Items]
Noncontrolling interest - beginning of period			74.8	107.9
Net income attributable to noncontrolling interest			0.8	3.1
Other comprehensive income attributable to noncontrolling interest			2	3
Distribution to noncontrolling interest			(7.1)	(8.4)
Other				(0.1)
Noncontrolling interest - end of period	$ 70.5	$ 105.5	$ 70.5	$ 105.5

Segment Information - Additiona

Segment Information - Additional Information (Detail)	6 Months Ended
	Jun. 30, 2016Segment
Segment Reporting [Abstract]
Number of reportable segments	2

Segment Information - Schedule

Segment Information - Schedule of Segment Information (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Segment Reporting Information [Line Items]
Net sales	$ 776.1	$ 869.2	$ 1,475.3	$ 1,653.8
Operating income (loss)	(37.6)	43.1	(72.8)	65.2
Interest expense, net	(18)	(18.3)	(35)	(35.9)
Debt refinancing costs				3.2
Foreign exchange loss	(0.1)	(0.1)	(1)	(0.8)
Income (loss) from continuing operations before income taxes	(55.7)	24.7	(108.8)	25.3
Chlorovinyls [Member]
Segment Reporting Information [Line Items]
Net sales	578.4	666.1	1,134.5	1,314.5
Operating income (loss)	(37.1)	37.8	(46.7)	81.6
Building Products [Member]
Segment Reporting Information [Line Items]
Net sales	197.7	203.1	340.8	339.3
Operating income (loss)	26.7	23.3	30.8	19.8
Intersegment Elimination [Member] | Chlorovinyls [Member]
Segment Reporting Information [Line Items]
Net sales	38	61.1	93.3	117.2
Intersegment Elimination [Member] | Building Products [Member]
Segment Reporting Information [Line Items]
Net sales			0.1
Intersegment Eliminations Unallocated and Other [Member]
Segment Reporting Information [Line Items]
Net sales	(38)	(61.1)	(93.4)	(117.2)
Operating income (loss)	(27.2)	(18)	(56.9)	(36.2)
Operating Segments [Member]
Segment Reporting Information [Line Items]
Net sales	776.1	869.2	1,475.3	1,653.8
Operating income (loss)	(37.6)	43.1	(72.8)	65.2
Operating Segments [Member] | Chlorovinyls [Member]
Segment Reporting Information [Line Items]
Net sales	616.4	727.2	1,227.8	1,431.7
Operating Segments [Member] | Building Products [Member]
Segment Reporting Information [Line Items]
Net sales	$ 197.7	$ 203.1	$ 340.9	$ 339.3

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail)	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Effective Income Tax Rate Reconciliation, Tax Contingency, Amount [Abstract]
Effective income tax rate (as a percent)	51.00%	7.70%	47.10%	19.40%

Guarantor Information - Additio

Guarantor Information - Additional information (Detail)	Jun. 30, 2016
4.625 Notes [Member]
Parent Company Only Financial Information [Line Items]
Interest rate (as a percent)	4.625%
Senior Notes 4.875 Percent Due 2023 [Member]
Parent Company Only Financial Information [Line Items]
Interest rate (as a percent)	4.875%
Eagle Spinco Inc And Guarantor Subsidiaries [Member]
Parent Company Only Financial Information [Line Items]
Ownership interest (as a percent)	100.00%

Guarantor Information - Guarant

Guarantor Information - Guarantor Condensed Consolidating Balance Sheet Information (Detail) - USD ($) $ in Millions	Jun. 30, 2016	Dec. 31, 2015	Jun. 30, 2015	Dec. 31, 2014
Assets:
Cash and cash equivalents	$ 128.4	$ 258	$ 131.4	$ 166.8
Receivables, net of allowance for doubtful accounts	455	355.3
Inventories	276	280.9
Prepaid expenses and other	100.5	58.9
Current assets of discontinued operations	0.8	36.9
Total current assets	960.7	990
Property, plant and equipment, net	1,558.8	1,556.5
Goodwill	856.4	852.1
Customer relationships, net	923.2	950.3
Other intangible assets, net	60.8	63.4
Non-current assets of discontinued operations		62
Other assets, net	81.7	65.1
Total assets	4,441.6	4,539.4
Liabilities and Equity:
Current portion of long-term debt	2.5	2.5
Accounts payable	256.3	244.8
Interest payable	15.2	15.4
Income taxes payable	2.4	2.2
Accrued compensation	60.2	41
Other accrued liabilities	135.9	94.7
Current liabilities of discontinued operations	6.8	15.5
Total current liabilities	479.3	416.1
Long-term debt, excluding the current portion of long-term debt	1,364.8	1,364.5
Lease financing obligation	46.8	44
Deferred income taxes	661.1	683
Pension and other post-retirement benefits	189.7	202.8
Non-current liabilities of discontinued operations		35.6
Other non-current liabilities	132.3	140.3
Total liabilities	2,874	2,886.3
Equity:
Total Axiall stockholders' equity	1,497.1	1,578.3
Noncontrolling interest	70.5	74.8
Total equity	1,567.6	1,653.1
Total liabilities and equity	4,441.6	4,539.4
Eliminations [Member]
Assets:
Receivables, net of allowance for doubtful accounts	(195.6)	(97.6)
Prepaid expenses and other		(0.4)
Total current assets	(195.6)	(98)
Long-term receivables-affiliates	(900)	(900)
Investment in subsidiaries	(1,644.9)	(1,708.7)
Total assets	(2,740.5)	(2,706.7)
Liabilities and Equity:
Accounts payable	(195.6)	(97.6)
Income taxes payable		(0.4)
Total current liabilities	(195.6)	(98)
Long-term payables-affiliates	(900)	(900)
Other non-current liabilities	(9.5)	(7.2)
Total liabilities	(1,105.1)	(1,005.2)
Equity:
Total Axiall stockholders' equity	(1,635.4)	(1,701.5)
Total equity	(1,635.4)	(1,701.5)
Total liabilities and equity	(2,740.5)	(2,706.7)
Parent Company [Member] | Reportable Legal Entities [Member]
Assets:
Cash and cash equivalents		0.3
Receivables, net of allowance for doubtful accounts	49.4	27.1
Prepaid expenses and other	0.5	0.7
Total current assets	49.9	28.1
Property, plant and equipment, net	10.1	11
Long-term receivables-affiliates	900	900
Other assets, net	4.5	5.6
Investment in subsidiaries	1,177	1,235.5
Total assets	2,141.5	2,180.2
Liabilities and Equity:
Accounts payable	127.1	81.7
Interest payable	3.1	3.2
Accrued compensation	1.3	9.5
Other accrued liabilities	34.4	16.2
Total current liabilities	165.9	110.6
Long-term debt, excluding the current portion of long-term debt	444.6	444.2
Deferred income taxes	19.3	18
Pension and other post-retirement benefits	3.3	3.6
Other non-current liabilities	11.3	25.5
Total liabilities	644.4	601.9
Equity:
Total Axiall stockholders' equity	1,497.1	1,578.3
Total equity	1,497.1	1,578.3
Total liabilities and equity	2,141.5	2,180.2
Eagle Spinco Inc [Member] | Reportable Legal Entities [Member]
Assets:
Receivables, net of allowance for doubtful accounts	9.1	5.5
Total current assets	9.1	5.5
Other assets, net	1.7	1.7
Investment in subsidiaries	1,795.1	1,833.3
Total assets	1,805.9	1,840.5
Liabilities and Equity:
Accounts payable	49.3	27
Interest payable	12.1	12.2
Total current liabilities	61.4	39.2
Long-term debt, excluding the current portion of long-term debt	679.2	678.4
Long-term payables-affiliates	900	900
Total liabilities	1,640.6	1,617.6
Equity:
Total Axiall stockholders' equity	165.3	222.9
Total equity	165.3	222.9
Total liabilities and equity	1,805.9	1,840.5
Guarantor Subsidiaries Excluding Eagle Spinco Inc [Member] | Reportable Legal Entities [Member]
Assets:
Cash and cash equivalents	24.9	161.7	81.1	78.2
Receivables, net of allowance for doubtful accounts	515.7	377.8
Inventories	218.2	217.6
Prepaid expenses and other	92.1	55.9
Current assets of discontinued operations	0.8	19.3
Total current assets	851.7	832.3
Property, plant and equipment, net	1,380.3	1,357.9
Goodwill	707.8	707.8
Customer relationships, net	795.6	823.1
Other intangible assets, net	60.8	63.1
Non-current assets of discontinued operations		18.4
Other assets, net	73.9	56.2
Investment in subsidiaries	467.9	473.2
Total assets	4,338	4,332
Liabilities and Equity:
Current portion of long-term debt	2.5	2.5
Accounts payable	236.3	214.9
Income taxes payable		0.4
Accrued compensation	51.6	23.7
Other accrued liabilities	79.6	45.6
Current liabilities of discontinued operations	6.8	9.3
Total current liabilities	376.8	296.4
Long-term debt, excluding the current portion of long-term debt	240.9	241.9
Deferred income taxes	612.1	636.1
Pension and other post-retirement benefits	179.7	189.9
Other non-current liabilities	121.9	113.2
Total liabilities	1,531.4	1,477.5
Equity:
Total Axiall stockholders' equity	2,806.6	2,854.5
Total equity	2,806.6	2,854.5
Total liabilities and equity	4,338	4,332
Guarantor Subsidiaries Including Eagle Spinco Inc [Member] | Reportable Legal Entities [Member]
Assets:
Cash and cash equivalents	24.9	161.7	81.1	78.2
Receivables, net of allowance for doubtful accounts	515.7	377.8
Inventories	218.2	217.6
Prepaid expenses and other	92.1	55.9
Current assets of discontinued operations	0.8	19.3
Total current assets	851.7	832.3
Property, plant and equipment, net	1,380.3	1,357.9
Goodwill	707.8	707.8
Customer relationships, net	795.6	823.1
Other intangible assets, net	60.8	63.1
Non-current assets of discontinued operations		18.4
Other assets, net	73.9	56.2
Investment in subsidiaries	467.9	473.2
Total assets	4,338	4,332
Liabilities and Equity:
Current portion of long-term debt	2.5	2.5
Accounts payable	276.5	236.4
Interest payable	12.1	12.2
Income taxes payable		0.4
Accrued compensation	51.6	23.7
Other accrued liabilities	79.6	45.6
Current liabilities of discontinued operations	6.8	9.3
Total current liabilities	429.1	330.1
Long-term debt, excluding the current portion of long-term debt	920.2	920.3
Long-term payables-affiliates	900	900
Deferred income taxes	610.3	634.4
Pension and other post-retirement benefits	179.7	189.9
Other non-current liabilities	121.9	113.2
Total liabilities	3,161.2	3,087.9
Equity:
Total Axiall stockholders' equity	1,176.8	1,244.1
Total equity	1,176.8	1,244.1
Total liabilities and equity	4,338	4,332
Non-Guarantor Subsidiaries [Member] | Reportable Legal Entities [Member]
Assets:
Cash and cash equivalents	103.5	96	$ 50.3	$ 88.6
Receivables, net of allowance for doubtful accounts	85.5	48
Inventories	57.8	63.3
Prepaid expenses and other	7.9	2.7
Current assets of discontinued operations		17.6
Total current assets	254.7	227.6
Property, plant and equipment, net	168.4	187.6
Goodwill	148.6	144.3
Customer relationships, net	127.6	127.2
Other intangible assets, net		0.3
Non-current assets of discontinued operations		43.6
Other assets, net	3.3	3.3
Total assets	702.6	733.9
Liabilities and Equity:
Accounts payable	48.3	24.3
Income taxes payable	2.4	2.2
Accrued compensation	7.3	7.8
Other accrued liabilities	21.9	32.9
Current liabilities of discontinued operations		6.2
Total current liabilities	79.9	73.4
Lease financing obligation	46.8	44
Deferred income taxes	31.5	30.6
Pension and other post-retirement benefits	6.7	9.3
Non-current liabilities of discontinued operations		35.6
Other non-current liabilities	8.6	8.8
Total liabilities	173.5	201.7
Equity:
Total Axiall stockholders' equity	458.6	457.4
Noncontrolling interest	70.5	74.8
Total equity	529.1	532.2
Total liabilities and equity	$ 702.6	$ 733.9

Guarantor Information - Guara80

Guarantor Information - Guarantor Condensed Consolidating Statement of Operations and Comprehensive Income (Loss) Information (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Condensed Income Statements, Captions [Line Items]
Net sales	$ 776.1	$ 869.2	$ 1,475.3	$ 1,653.8
Operating costs and expenses:
Cost of sales	705.5	745.7	1,324.5	1,426.4
Selling, general and administrative expenses	69.8	75.8	139.9	151.8
Restructuring and divestiture costs	4.5	0.4	41.2	1.1
Integration-related costs and other, net	2.1	4.2	5.5	9.3
Legal and settlement claims, net	23.4		23.4
Fees associated with unsolicited offer and strategic alternatives	8.4		13.6
Total operating costs and expenses	813.7	826.1	1,548.1	1,588.6
Operating income (loss)	(37.6)	43.1	(72.8)	65.2
Other income (expense):
Interest income (expense), net	(18)	(18.3)	(35)	(35.9)
Debt refinancing costs				(3.2)
Foreign currency exchange gain (loss)	(0.1)	(0.1)	(1)	(0.8)
Income (loss) from continuing operations before income taxes	(55.7)	24.7	(108.8)	25.3
Benefit from income taxes	(28.4)	1.9	(51.2)	4.9
Income (loss) from continuing operations	(27.3)	22.8	(57.6)	20.4
Discontinued operations:
Loss from discontinued operations	(1.7)	(1.7)	(33.1)	(8.9)
Less: Benefit from income taxes of discontinued operations	(1.7)	(0.8)	(10.1)	(1.6)
Net income (loss) from discontinued operations		(0.9)	(23)	(7.3)
Consolidated net income (loss)	(27.3)	21.9	(80.6)	13.1
Less: net income attributable to noncontrolling interest	0.5	1.3	0.8	3.1
Net income (loss) attributable to Axiall	(27.8)	20.6	(81.4)	10
Comprehensive income (loss) attributable to Axiall	(28.2)	29	(59.9)	(9.4)
Eliminations [Member]
Condensed Income Statements, Captions [Line Items]
Net sales	(31.5)	(55.6)	(71.8)	(103.8)
Operating costs and expenses:
Cost of sales	(31.5)	(55.6)	(71.8)	(103.8)
Total operating costs and expenses	(31.5)	(55.6)	(71.8)	(103.8)
Other income (expense):
Equity in income (loss) of subsidiaries	(0.4)	(47.7)	67.1	(40.3)
Income (loss) from continuing operations before income taxes	(0.4)	(47.7)	67.1	(40.3)
Income (loss) from continuing operations	(0.4)	(47.7)	67.1	(40.3)
Discontinued operations:
Consolidated net income (loss)	(0.4)	(47.7)	67.1	(40.3)
Net income (loss) attributable to Axiall	(0.4)	(47.7)	67.1	(40.3)
Comprehensive income (loss) attributable to Axiall		(66)	18.9	18.4
Parent Company [Member] | Reportable Legal Entities [Member]
Operating costs and expenses:
Selling, general and administrative expenses	14.4	13.9	27.3	26.3
Restructuring and divestiture costs	2	0.5	7.5	1.1
Integration-related costs and other, net	0.4	2	0.9	5.4
Fees associated with unsolicited offer and strategic alternatives	8.4		13.6
Total operating costs and expenses	25.2	16.4	49.3	32.8
Operating income (loss)	(25.2)	(16.4)	(49.3)	(32.8)
Other income (expense):
Interest income (expense), net	4.7	4.5	9.4	10.5
Foreign currency exchange gain (loss)				(0.1)
Equity in income (loss) of subsidiaries	(16.8)	32.5	(61.8)	29.6
Income (loss) from continuing operations before income taxes	(37.3)	20.6	(101.7)	7.2
Benefit from income taxes	(9.5)		(20.3)	(2.8)
Income (loss) from continuing operations	(27.8)	20.6	(81.4)	10
Discontinued operations:
Consolidated net income (loss)	(27.8)	20.6	(81.4)	10
Net income (loss) attributable to Axiall	(27.8)	20.6	(81.4)	10
Comprehensive income (loss) attributable to Axiall	(28.2)	29	(59.9)	(9.4)
Eagle Spinco Inc [Member] | Reportable Legal Entities [Member]
Other income (expense):
Interest income (expense), net	(19.8)	(19.8)	(39.6)	(40.7)
Debt refinancing costs				(0.1)
Foreign currency exchange gain (loss)				0.1
Equity in income (loss) of subsidiaries	(22)	(5.2)	(32.4)	(12.1)
Income (loss) from continuing operations before income taxes	(41.8)	(25)	(72)	(52.8)
Benefit from income taxes	(9.1)	0.4	(20.1)	(5.2)
Income (loss) from continuing operations	(32.7)	(25.4)	(51.9)	(47.6)
Discontinued operations:
Consolidated net income (loss)	(32.7)	(25.4)	(51.9)	(47.6)
Net income (loss) attributable to Axiall	(32.7)	(25.4)	(51.9)	(47.6)
Comprehensive income (loss) attributable to Axiall	(34.6)	(15.7)	(49.3)	(22.6)
Guarantor Subsidiaries Excluding Eagle Spinco Inc [Member] | Reportable Legal Entities [Member]
Condensed Income Statements, Captions [Line Items]
Net sales	670.7	756.9	1,298	1,469.7
Operating costs and expenses:
Cost of sales	630.2	670.1	1,197.9	1,296.5
Selling, general and administrative expenses	42.9	44.3	87.2	91.4
Restructuring and divestiture costs	1.8	(0.1)	11.3	(0.1)
Integration-related costs and other, net	1.7	2.2	4.6	3.3
Legal and settlement claims, net	23.4		23.4
Total operating costs and expenses	700	716.5	1,324.4	1,391.1
Operating income (loss)	(29.3)	40.4	(26.4)	78.6
Other income (expense):
Interest income (expense), net	(1.9)	(1.9)	(2.9)	(1.9)
Debt refinancing costs				(3.1)
Foreign currency exchange gain (loss)	(0.1)		(0.1)	(0.1)
Equity in income (loss) of subsidiaries	17.2	15.2	(5.3)	10.7
Income (loss) from continuing operations before income taxes	(14.1)	53.7	(34.7)	84.2
Benefit from income taxes	(7.9)	1.4	(10)	11.9
Income (loss) from continuing operations	(6.2)	52.3	(24.7)	72.3
Discontinued operations:
Loss from discontinued operations	(1.6)	(0.4)	(27.8)	(2.9)
Less: Benefit from income taxes of discontinued operations	(1.7)	(0.8)	(10.1)	(1.6)
Net income (loss) from discontinued operations	0.1	0.4	(17.7)	(1.3)
Consolidated net income (loss)	(6.1)	52.7	(42.4)	71
Net income (loss) attributable to Axiall	(6.1)	52.7	(42.4)	71
Comprehensive income (loss) attributable to Axiall	(6.6)	61.1	(21)	49.1
Guarantor Subsidiaries Including Eagle Spinco Inc [Member] | Reportable Legal Entities [Member]
Condensed Income Statements, Captions [Line Items]
Net sales	670.7	756.9	1,298	1,469.7
Operating costs and expenses:
Cost of sales	630.2	670.1	1,197.9	1,296.5
Selling, general and administrative expenses	42.9	44.3	87.2	91.4
Restructuring and divestiture costs	1.8	(0.1)	11.3	(0.1)
Integration-related costs and other, net	1.7	2.2	4.6	3.3
Legal and settlement claims, net	23.4		23.4
Total operating costs and expenses	700	716.5	1,324.4	1,391.1
Operating income (loss)	(29.3)	40.4	(26.4)	78.6
Other income (expense):
Interest income (expense), net	(21.7)	(21.7)	(42.5)	(42.6)
Debt refinancing costs				(3.2)
Foreign currency exchange gain (loss)	(0.1)		(0.1)	(0.1)
Equity in income (loss) of subsidiaries	17.2	15.2	(5.3)	10.7
Income (loss) from continuing operations before income taxes	(33.9)	33.9	(74.3)	43.4
Benefit from income taxes	(17)	1.8	(30.1)	6.7
Income (loss) from continuing operations	(16.9)	32.1	(44.2)	36.7
Discontinued operations:
Loss from discontinued operations	(1.6)	(0.4)	(27.8)	(2.9)
Less: Benefit from income taxes of discontinued operations	(1.7)	(0.8)	(10.1)	(1.6)
Net income (loss) from discontinued operations	0.1	0.4	(17.7)	(1.3)
Consolidated net income (loss)	(16.8)	32.5	(61.9)	35.4
Net income (loss) attributable to Axiall	(16.8)	32.5	(61.9)	35.4
Comprehensive income (loss) attributable to Axiall	(17.3)	40.9	(40.5)	13.5
Non-Guarantor Subsidiaries [Member] | Reportable Legal Entities [Member]
Condensed Income Statements, Captions [Line Items]
Net sales	136.9	167.9	249.1	287.9
Operating costs and expenses:
Cost of sales	106.8	131.2	198.4	233.7
Selling, general and administrative expenses	12.5	17.6	25.4	34.1
Restructuring and divestiture costs	0.7		22.4	0.1
Integration-related costs and other, net				0.6
Total operating costs and expenses	120	148.8	246.2	268.5
Operating income (loss)	16.9	19.1	2.9	19.4
Other income (expense):
Interest income (expense), net	(1)	(1.1)	(1.9)	(3.8)
Foreign currency exchange gain (loss)		(0.1)	(0.9)	(0.6)
Income (loss) from continuing operations before income taxes	15.9	17.9	0.1	15
Benefit from income taxes	(1.9)	0.1	(0.8)	1
Income (loss) from continuing operations	17.8	17.8	0.9	14
Discontinued operations:
Loss from discontinued operations	(0.1)	(1.3)	(5.3)	(6)
Net income (loss) from discontinued operations	(0.1)	(1.3)	(5.3)	(6)
Consolidated net income (loss)	17.7	16.5	(4.4)	8
Less: net income attributable to noncontrolling interest	0.5	1.3	0.8	3.1
Net income (loss) attributable to Axiall	17.2	15.2	(5.2)	4.9
Comprehensive income (loss) attributable to Axiall	$ 17.3	$ 25.1	$ 21.6	$ (31.9)

Guarantor Information - Guara81

Guarantor Information - Guarantor Condensed Consolidating Statement of Cash Flows Information (Detail) - USD ($) $ in Millions	6 Months Ended		12 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Dec. 31, 2015
Condensed Cash Flow Statements, Captions [Line Items]
Cash provided by (used in) operating activities - continuing operations	$ (11.4)	$ 45.1
Cash provided by (used in) operating activities - discontinued operations	5.2	(8.9)
Net cash provided by (used in) operating activities	(6.2)	36.2
Cash flows from investing activities:
Capital expenditures	(119.6)	(73.9)
Proceeds from sales of business assets	11.5	6.3
Cash used in investing activities - continuing operations	(108.1)	(67.6)
Cash provided by investing activities - discontinued operations	26.8	(0.9)
Net cash provided by (used in) investing activities	(81.3)	(68.5)
Cash flows from financing activities:
Issuance of long-term debt		248.8
Long-term debt payments	(1.7)	(196.1)
Fees paid related to financing activities		(3.5)
Deferred acquisition payments	(15)	(10)
Dividends paid	(22.8)	(23.1)
Distribution to noncontrolling interest	(7.1)	(8.4)
Share-based compensation plan activities	(0.9)	(6.2)
Net cash provided by (used in) financing activities	(47.5)	1.5
Effect of exchange rate changes on cash and cash equivalents	5.4	(4.6)
Net change in cash and cash equivalents	(129.6)	(35.4)
Cash and cash equivalents at beginning of period	258	166.8	$ 166.8
Cash and cash equivalents at end of period	128.4	131.4	258
Reportable Legal Entities [Member] | Parent Company [Member]
Condensed Cash Flow Statements, Captions [Line Items]
Cash provided by (used in) operating activities - continuing operations	38.5	40
Net cash provided by (used in) operating activities	38.5	40
Cash flows from investing activities:
Capital expenditures	(0.1)	(0.4)
Cash used in investing activities - continuing operations	(0.1)	(0.4)
Net cash provided by (used in) investing activities	(0.1)	(0.4)
Cash flows from financing activities:
Fees paid related to financing activities		(0.3)
Deferred acquisition payments	(15)	(10)
Dividends paid	(22.8)	(23.1)
Share-based compensation plan activities	(0.9)	(6.2)
Net cash provided by (used in) financing activities	(38.7)	(39.6)
Net change in cash and cash equivalents	(0.3)
Cash and cash equivalents at beginning of period	0.3
Cash and cash equivalents at end of period			0.3
Reportable Legal Entities [Member] | Eagle Spinco Inc [Member]
Condensed Cash Flow Statements, Captions [Line Items]
Cash provided by (used in) operating activities - continuing operations	8.5	10.1
Net cash provided by (used in) operating activities	8.5	10.1
Cash flows from financing activities:
Long-term debt payments		(194.4)
Intercompany financing		194.4
Distribution to affiliate	(8.5)	(10.1)
Net cash provided by (used in) financing activities	(8.5)	(10.1)
Reportable Legal Entities [Member] | Guarantor Subsidiaries Excluding Eagle Spinco Inc [Member]
Condensed Cash Flow Statements, Captions [Line Items]
Cash provided by (used in) operating activities - continuing operations	(19.7)	30.5
Cash provided by (used in) operating activities - discontinued operations	9.4	(1.7)
Net cash provided by (used in) operating activities	(10.3)	28.8
Cash flows from investing activities:
Capital expenditures	(115)	(69.3)
Proceeds from sales of business assets	0.4	5.6
Cash used in investing activities - continuing operations	(114.6)	(63.7)
Cash provided by investing activities - discontinued operations	7.3	(1.6)
Net cash provided by (used in) investing activities	(107.3)	(65.3)
Cash flows from financing activities:
Issuance of long-term debt		248.8
Long-term debt payments	(1.7)	(1.7)
Intercompany financing		(194.4)
Fees paid related to financing activities		(3.2)
Distribution to affiliate	(17.5)	(10.1)
Net cash provided by (used in) financing activities	(19.2)	39.4
Net change in cash and cash equivalents	(136.8)	2.9
Cash and cash equivalents at beginning of period	161.7	78.2	78.2
Cash and cash equivalents at end of period	24.9	81.1	161.7
Reportable Legal Entities [Member] | Guarantor Subsidiaries Including Eagle Spinco Inc [Member]
Condensed Cash Flow Statements, Captions [Line Items]
Cash provided by (used in) operating activities - continuing operations	(19.7)	30.5
Cash provided by (used in) operating activities - discontinued operations	9.4	(1.7)
Net cash provided by (used in) operating activities	(10.3)	28.8
Cash flows from investing activities:
Capital expenditures	(115)	(69.3)
Proceeds from sales of business assets	0.4	5.6
Cash used in investing activities - continuing operations	(114.6)	(63.7)
Cash provided by investing activities - discontinued operations	7.3	(1.6)
Net cash provided by (used in) investing activities	(107.3)	(65.3)
Cash flows from financing activities:
Issuance of long-term debt		248.8
Long-term debt payments	(1.7)	(196.1)
Fees paid related to financing activities		(3.2)
Distribution to affiliate	(17.5)	(10.1)
Net cash provided by (used in) financing activities	(19.2)	39.4
Net change in cash and cash equivalents	(136.8)	2.9
Cash and cash equivalents at beginning of period	161.7	78.2	78.2
Cash and cash equivalents at end of period	24.9	81.1	161.7
Reportable Legal Entities [Member] | Non-Guarantor Subsidiaries [Member]
Condensed Cash Flow Statements, Captions [Line Items]
Cash provided by (used in) operating activities - continuing operations	6.9	(2.7)
Cash provided by (used in) operating activities - discontinued operations	(4.2)	(7.2)
Net cash provided by (used in) operating activities	2.7	(9.9)
Cash flows from investing activities:
Capital expenditures	(4.5)	(4.2)
Proceeds from sales of business assets	11.1	0.7
Cash used in investing activities - continuing operations	6.6	(3.5)
Cash provided by investing activities - discontinued operations	19.5	0.7
Net cash provided by (used in) investing activities	26.1	(2.8)
Cash flows from financing activities:
Distribution to noncontrolling interest	(7.1)	(8.4)
Distribution to affiliate	(19.6)	(12.6)
Net cash provided by (used in) financing activities	(26.7)	(21)
Effect of exchange rate changes on cash and cash equivalents	5.4	(4.6)
Net change in cash and cash equivalents	7.5	(38.3)
Cash and cash equivalents at beginning of period	96	88.6	88.6
Cash and cash equivalents at end of period	103.5	50.3	$ 96
Eliminations [Member]
Condensed Cash Flow Statements, Captions [Line Items]
Cash provided by (used in) operating activities - continuing operations	(37.1)	(22.7)
Net cash provided by (used in) operating activities	(37.1)	(22.7)
Cash flows from financing activities:
Distribution to affiliate	37.1	22.7
Net cash provided by (used in) financing activities	$ 37.1	$ 22.7