Axiall 10-Q 5 Nov 15 2015 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares - shares	9 Months Ended
	Sep. 30, 2015	Nov. 03, 2015
Document And Entity Information [Abstract]
Entity Registrant Name	AXIALL CORP/DE/
Entity Central Index Key	805,264
Document Type	10-Q
Document Period End Date	Sep. 30, 2015
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		70,580,143
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q3

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014
Assets:
Cash and cash equivalents	$ 240.5	$ 166.8
Receivables, net of allowance for doubtful accounts of $3.7 million at September 30, 2015 and $5.6 million at December 31, 2014	446.6	430.6
Inventories	337.3	321.9
Prepaid expenses and other	36.1	89.7
Deferred income taxes	30.6	28
Current assets of discontinued operations	57.4	68.2
Total current assets	1,148.5	1,105.2
Property, plant and equipment, net	1,603.7	1,636.1
Goodwill	871.7	1,741
Customer relationships, net	967.4	1,024.5
Other intangible assets, net	64.7	68.1
Non-current assets of discontinued operations		29.6
Other assets, net	72.4	69.8
Total assets	4,728.4	5,674.3
Liabilities and Equity:
Current portion of long-term debt	2.5	2.8
Accounts payable	267.8	264.6
Interest payable	12.8	15.2
Income taxes payable	15.4	3.1
Accrued compensation	44.2	33.3
Other accrued liabilities	109	132.5
Current liabilities of discontinued operations	32.4	32.6
Total current liabilities	484.1	484.1
Long-term debt, excluding the current portion of long-term debt	1,381	1,327.8
Lease financing obligation	82.2	94.2
Deferred income taxes	703.8	767.5
Pensions and other post-retirement benefits	202.5	250.5
Non-current liabilities of discontinued operations		3.8
Other non-current liabilities	141.9	157.4
Total liabilities	$ 2,995.5	$ 3,085.3
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 September 30, 2015 and December 31, 2014; issued and outstanding: 70,580,143 at September 30, 2015 and 70,196,116 at December 31, 2014	$ 0.7	$ 0.7
Additional paid-in capital	2,284.5	2,284.3
Retained earnings (deficit)	(523.8)	269.8
Accumulated other comprehensive loss, net of tax	(104.4)	(73.7)
Total Axiall stockholders’ equity	1,657	2,481.1
Noncontrolling interest	75.9	107.9
Total equity	1,732.9	2,589
Total liabilities and equity	$ 4,728.4	$ 5,674.3

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014
Statement Of Financial Position [Abstract]
Receivables, allowance for doubtful accounts (in dollars)	$ 3.7	$ 5.6
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized	75,000,000	75,000,000
Preferred stock, shares issued	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	70,580,143	70,196,116
Common stock, shares outstanding	70,580,143	70,196,116

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) shares in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Income Statement [Abstract]
Net sales	$ 874.4	$ 1,047.2	$ 2,605.7	$ 2,905.8
Operating costs and expenses:
Cost of sales	756.9	888.4	2,259.1	2,519.4
Selling, general and administrative expenses	68.6	78.5	229.2	228.5
Integration-related costs and other, net	2.4	6.8	11.7	19.9
Restructuring and divestiture costs	10	1.3	11.4	4.9
Goodwill impairment charges	847.8		847.8
Total operating costs and expenses	1,685.7	975	3,359.2	2,772.7
Operating income (loss)	(811.3)	72.2	(753.5)	133.1
Interest expense, net	(19.6)	(19.5)	(57.9)	(56.9)
Debt refinancing costs			(3.2)
Foreign exchange loss	(0.5)	(0.3)	(1)	(0.2)
Income (loss) from continuing operations before income taxes	(831.4)	52.4	(815.6)	76
Provision for (benefit from) income taxes	(33.9)	8.9	(29.9)	12.8
Net income (loss) from continuing operations	(797.5)	43.5	(785.7)	63.2
Discontinued operations:
Income (loss) from discontinued operations	11	2	11.6	(0.9)
Less: Provision for (benefit from) income taxes of discontinued operations	6	0.4	5.3	(0.3)
Net income (loss) from discontinued operations	5	1.6	6.3	(0.6)
Consolidated net income (loss)	(792.5)	45.1	(779.4)	62.6
Less: net income (loss) attributable to noncontrolling interest	(22.9)	0.6	(19.8)	2.5
Net income (loss) attributable to Axiall	$ (769.6)	$ 44.5	$ (759.6)	$ 60.1
Basic earnings (loss) per share attributable to Axiall:
Earnings (loss) per share from continuing operations	$ (10.98)	$ 0.61	$ (10.88)	$ 0.87
Earnings (loss) per share from discontinued operations	0.08	0.03	0.09	(0.01)
Earnings (loss) per share attributable to Axiall	(10.90)	0.64	(10.79)	0.86
Diluted earnings (loss) per share attributable to Axiall:
Earnings (loss) per share from continuing operations	(10.98)	0.61	(10.88)	0.86
Earnings (loss) per share from discontinued operations	0.08	0.02	0.09	(0.01)
Earnings (loss) per share Attributable to Axiall	$ (10.90)	$ 0.63	$ (10.79)	$ 0.85
Weighted average common shares outstanding:
Basic (in shares)	70.6	70.2	70.4	70
Diluted (in shares)	70.6	70.6	70.4	70.6
Dividends per common share (in dollars per share)	$ 0.16	$ 0.16	$ 0.48	$ 0.48

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Comprehensive Income (Loss) (Unaudited) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Statement Of Income And Comprehensive Income [Abstract]
Consolidated net income (loss)	$ (792.5)	$ 45.1	$ (779.4)	$ 62.6
Less: net income (loss) attributable to noncontrolling interest	(22.9)	0.6	(19.8)	2.5
Net income (loss) attributable to Axiall	(769.6)	44.5	(759.6)	60.1
Other comprehensive loss:
Foreign currency translation adjustments	(46.3)	(27.4)	(69.6)	(29.3)
Derivative cash flow hedges	0.2	1.4	11.2	0.8
Pension and OPEB plan liability adjustments	33.9	(2.3)	31.1	(7.1)
Other comprehensive loss, before income taxes	(12.2)	(28.3)	(27.3)	(35.6)
Provision for (benefit from) income taxes related to other comprehensive loss items	5.9	(11.2)	7.2	(13.8)
Other comprehensive loss, net of tax	(18.1)	(17.1)	(34.5)	(21.8)
Other comprehensive loss attributable to noncontrolling interest, net of tax	(6.8)	(1.9)	(3.8)	(3.2)
Other comprehensive loss attributable to Axiall, net of tax	(11.3)	(15.2)	(30.7)	(18.6)
Comprehensive income (loss), net of income taxes	(810.6)	28	(813.9)	40.8
Less: comprehensive loss attributable to noncontrolling interest	(29.7)	(1.3)	(23.6)	(0.7)
Comprehensive income (loss) attributable to Axiall	$ (780.9)	$ 29.3	$ (790.3)	$ 41.5

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Cash flows from operating activities:
Consolidated net income (loss)	$ (779.4)	$ 62.6
Less: net income (loss) from discontinued operations	6.3	(0.6)
Net income (loss) from continuing operations	(785.7)	63.2
Adjustments to reconcile net income (loss) from continuing operations to net cash provided by operating activities:
Depreciation	131.6	127
Amortization	54.8	56.1
Other long-lived asset impairment charges	0.7	1
Goodwill impairment charges	847.8
Other	3	(0.8)
Deferred income taxes	(70.9)	(35.6)
Change in operating assets and liabilities	(23)	(56.9)
Cash provided by operating activities of continuing operations	158.3	154
Cash provided by (used in) operating activities of discontinued operations	(3.6)	7.5
Net cash provided by operating activities	154.7	161.5
Cash flows from investing activities:
Capital expenditures	(116.5)	(139.6)
Acquisitions, net of cash acquired		(6.1)
Proceeds from sale of assets and other	8	3.9
Cash used in investing activities of continuing operations	(108.5)	(141.8)
Cash provided by (used in) investing activities of discontinued operations	46.4	(6.4)
Net cash used in investing activities	(62.1)	(148.2)
Cash flows from financing activities:
Borrowings under ABL revolver		148.9
Repayments under ABL revolver		(148.9)
Issuance of long-term debt	248.8
Repayments of long-term debt	(196.8)	(4.9)
Fees paid related to financing activities	(3.5)	(0.6)
Deferred acquisition payments	(10)	(10)
Dividends paid	(34.4)	(33.8)
Distribution to noncontrolling interest	(8.4)	(7.7)
Share-based compensation plan activity	(6.4)	(4.7)
Net cash used in financing activities	(10.7)	(61.7)
Effect of exchange rate changes on cash and cash equivalents	(8.2)	(4.4)
Net change in cash and cash equivalents	73.7	(52.8)
Cash and cash equivalents at beginning of period	166.8	166.5
Cash and cash equivalents at end of period	$ 240.5	$ 113.7

BASIS OF PRESENTATION

BASIS OF PRESENTATION	9 Months Ended
	Sep. 30, 2015
Organization Consolidation And Presentation Of Financial Statements [Abstract]
BASIS OF PRESENTATION	1. BASIS OF PRESENTATION The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and with the instructions to Form 10‑Q and Article 10 of Regulation S‑X. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. The accompanying unaudited condensed consolidated financial statements reflect all adjustments that, in the opinion of management, are necessary to present fairly the financial position, results of operations and cash flows for the interim periods reported. Such adjustments are of a normal, recurring nature. Our financial condition as of, and our operating results for, the three and nine month periods ended September 30, 2015 are not necessarily indicative of the financial condition and results that may be expected for the full year ending December 31, 2015 or any other interim period. On September 30, 2015, the Company entered into and consummated an asset purchase agreement (the “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 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. The accompanying unaudited condensed consolidated balance sheets, statements of operations and statements of cash flows for the three and nine months ended September 30, 2015 and 2014, 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 business as discontinued operations. These adjustments primarily related to the discontinued operations of our aromatics business and did not impact the Company’s consolidated net income (loss) attributable to Axiall. Refer to Note 3 for additional information relating to this sale. During the three months ended September 30, 2015, the Company changed the method used to estimate the interest and service cost components of net periodic cost for its post-retirement benefit plans. See Note 13 for a discussion of this change. There has been no material changes in the significant accounting policies followed by us during the three and nine months ended September 30, 2015 from those disclosed in our Annual Report on Form 10 ‑ 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 2014 Annual Report. Unless the context otherwise requires, references to “Axiall,” the “Company,” “we,” “our” or “us,” means Axiall Corporation and its consolidated subsidiaries.

EARNINGS PER SHARE

EARNINGS PER SHARE	9 Months Ended
	Sep. 30, 2015
Earnings Per Share [Abstract]
EARNINGS PER SHARE	2. EARNINGS (LOSS) PER SHARE Basic earnings (loss) number of earnings (loss) number of share-based compensation and other share-based compensation awards. Due to the net loss from continuing operations in the three and nine months ended September 30, 2015, all common stock equivalents were excluded from the computation of diluted earnings (loss) (loss) The following table provides a reconciliation of the numerators and denominators used to determine basic and diluted earnings (loss) and discontinued operations for the three and nine month periods ended September 30, 2015 and 2014 Three Months Ended September 30, Nine Months Ended September 30, (Amounts in millions) 2015 2014 2015 2014 Numerator Income (loss) from continuing operations $ (797.5 ) $ 43.5 $ (785.7 ) $ 63.2 Less net income (loss) attributable to noncontrolling interest (22.9 ) 0.6 (19.8 ) 2.5 Income (loss) from continuing operations attributable to Axiall (774.6 ) 42.9 (765.9 ) 60.7 Income (loss) from discontinued operations 5.0 1.6 6.3 (0.6 ) Consolidated net income (loss) attributable to Axiall $ (769.6 ) $ 44.5 $ (759.6 ) $ 60.1 Denominator Weighted average common shares outstanding, basic 70.6 70.2 70.4 70.0 Dilutive impact of stock options and other share- based awards - 0.4 - 0.6 Weighted average common shares outstanding, diluted 70.6 70.6 70.4 70.6 Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 Basic earnings (loss) per share attributable to Axiall: Basic earnings (loss) per share from continuing operations attributable to Axiall $ (10.98 ) $ 0.61 $ (10.88 ) $ 0.87 Basic earnings (loss) per share from discontinued operations 0.08 0.03 0.09 (0.01 ) Basic earnings (loss) per share attributable to Axiall $ (10.90 ) $ 0.64 $ (10.79 ) $ 0.86 Diluted earnings (loss) per share attributable to Axiall: Diluted earnings (loss) per share from continuing operations attributable to Axiall $ (10.98 ) $ 0.61 $ (10.88 ) $ 0.86 Diluted earnings (loss) per share from discontinued operations 0.08 0.02 0.09 (0.01 ) Diluted earnings (loss) per share attributable to Axiall $ (10.90 ) $ 0.63 $ (10.79 ) $ 0.85

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS	9 Months Ended
	Sep. 30, 2015
Discontinued Operations And Disposal Groups [Abstract]
DISCONTINUED OPERATIONS	3. DISCONTINUED OPERATIONS On September 30, 2015, the Company entered into and consummated the transactions contemplated by the Asset Purchase Agreement between INEOS and Axiall LLC, a wholly-owned subsidiary of the Company. Pursuant to the 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 At closing, the Company received $52.4 million in cash which consisted of: (i) the selling price of $47.4 million, pursuant to which we recorded a pre-tax gain of $14.1 million on the disposition and a write-down of the assets at our Plaquemine Phenol Facility, the net effect of 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: September 30, December 31, (In millions) 2015 2014 Receivables, net $ 33.5 $ 36.4 Inventories 23.9 31.8 Property, plant and equipment, net - 29.6 Total assets $ 57.4 $ 97.8 Accounts payable $ 23.6 $ 30.9 Accrued compensation 0.3 0.3 Other accrued liabilities 8.5 1.4 Non-current liabiliies - 3.8 Total liabilities $ 32.4 $ 36.4 Net assets $ 25.0 $ 61.4 Operating results of the discontinued operations for the three and nine month periods ended September 30, 2015 and 2014 Three Months Ended September 30, Nine Months Ended September 30, (In millions) 2015 2014 2015 2014 Net sales $ 125.1 $ 222.2 $ 400.0 $ 594.2 Operating costs and expenses: Cost of sales 127.3 219.0 399.6 591.3 Selling, general and administrative expenses 0.9 1.2 2.9 3.8 Total operating costs and expenses 128.2 220.2 402.5 595.1 Operating income (loss) from discontinued operations (3.1 ) 2.0 (2.5 ) (0.9 ) Net gain from the sale of aromatics 14.1 - 14.1 - Income (loss) from discontinued operations 11.0 2.0 11.6 (0.9 ) Provision for (benefit from) income taxes of discontinued operations 6.0 0.4 5.3 (0.3 ) Net income (loss) from discontinued operations $ 5.0 $ 1.6 $ 6.3 $ (0.6 ) Certain information pertaining to depreciation and amortization as well as capital expenditures associated with our discontinued operations for the three and nine month periods ended September 30, 2015 and 2014 are included below: Three Months Ended September 30, Nine Months Ended September 30, (In millions) 2015 2014 2015 2014 Depreciation and amortization $ 0.6 $ 0.6 $ 1.9 $ 1.4 Capital expenditures 0.2 4.9 1.0 7.7

RESTRUCTURING AND DIVESTITURE C

RESTRUCTURING AND DIVESTITURE COSTS	9 Months Ended
	Sep. 30, 2015
Restructuring And Related Activities [Abstract]
RESTRUCTURING AND DIVESTITURE COSTS	4. RESTRUCTURING AND DIVESTITURE COSTS During the three and nine months ended September 30, 2015, the Company initiated restructuring and divestiture activities that included: (i) the sale of our aromatics business; (ii) the reorganization of Discontinued Operations - Aromatics As discussed in Note 3, the Company expects to incur additional costs with respect to the Chlorovinyls During the three and nine ended September 30, 2015 respectively Building Products During the three and nine month periods ended September 30, 2015, we incurred: (i) $2.2 million in warranty costs that the Company honored for a previously disposed product line in our building products segment; and (ii) $1.2 million and $1.3 million for severance costs related to management restructuring and workforce reduction charges in our building products segment. Certain payments under these arrangements are expected to conclude by April 1, 2016. In September of 2013 we initiated a formal plan of restructuring in our building products segment consisting of various cost savings initiatives, including the reduction of overhead and plant labor, and the consolidation of various plants, primarily in the window and door profiles reporting unit, to improve utilization and efficiencies (the “2013 Building Products Restructuring Plan”): (i) during the three and nine month periods ended September 30, 2014 we incurred $1.0 million and $3.9 million, respectively, for severance related and other expense reduction costs to consolidate certain manufacturing operations; (ii) during the nine months ended September 30, 2015, we recognized an impairment charge of $0.3 Corporate Restructuring costs included severance costs of $3.6

NEW ACCOUNTING PRONOUNCEMENTS

NEW ACCOUNTING PRONOUNCEMENTS	9 Months Ended
	Sep. 30, 2015
New Accounting Pronouncements And Changes In Accounting Principles [Abstract]
NEW ACCOUNTING PRONOUNCEMENTS	5. NEW ACCOUNTING PRONOUNCEMENTS In July 2015, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU" or "Update") 2015-11 – Inventory (Topic 330) In April 2015, the FASB issued ASU 2015-05 – Intangibles-Goodwill and Other-Internal-Use Software (Subtopic 350-40) In April 2015, the FASB issued ASU 2015-03 – Interest-Imputation of Interest (Subtopic 835-30) In February 2015, the FASB issued ASU 2015-02 – Consolidation (Topic 810)-Amendments to the Consolidation Analysis In June 2014, FASB issued ASU 2014‑12 – Compensation-Stock Compensation (Topic 718) Accounting for Share‑Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period In May 2014, the FASB issued ASU 2014‑09 – Revenue from Contracts with Customers Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date

INVENTORIES

INVENTORIES	9 Months Ended
	Sep. 30, 2015
Inventory Disclosure [Abstract]
INVENTORIES	6. INVENTORIES As of September 30, 2015 and December 31, 2014, the major classes of inventories were as follows: September 30, December 31, (In millions) 2015 2014 Raw materials $ 104.8 $ 109.8 Work-in-process 2.7 2.6 Finished goods 229.8 209.5 Inventories $ 337.3 $ 321.9

PROPERTY, PLANT AND EQUIPMENT,

PROPERTY, PLANT AND EQUIPMENT, NET	9 Months Ended
	Sep. 30, 2015
Property Plant And Equipment [Abstract]
PROPERTY, PLANT AND EQUIPMENT, NET	7. PROPERTY, PLANT AND EQUIPMENT, NET As of September 30, 2015 and December 31, 2014, property, plant and equipment consisted of the following: September 30, December 31, (In millions) 2015 2014 Chemical manufacturing plants $ 1,307.8 $ 1,299.5 Machinery and equipment 1,128.3 1,080.0 Buildings 188.0 199.5 Land and land improvements 164.0 176.5 Construction-in-progress 117.4 84.6 Property, plant and equipment, at cost 2,905.5 2,840.1 Less: accumulated depreciation 1,301.8 1,204.0 Property, plant and equipment, net $ 1,603.7 $ 1,636.1

GOODWILL AND OTHER INTANGIBLE A

GOODWILL AND OTHER INTANGIBLE ASSETS	9 Months Ended
	Sep. 30, 2015
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 (including, but not limited to, customer relationships, supply contracts, technology and trade names) acquired and liabilities assumed under acquisition accounting for business combinations. Valuation of Goodwill and Indefinite-Lived Intangible Assets. The carrying values of our goodwill and indefinite-lived intangible assets are tested for impairment annually in the fourth quarter, using a measurement date of October 1. In addition, we evaluate the carrying values of these assets for impairment between annual impairment tests if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying amount. Such events and indicators may include, without limitation, significant declines in the industries in which our products are used, significant changes in the estimated future cash flows of our reporting units, significant changes in capital market conditions and significant changes in our market capitalization. During the three months ended September 30, 2015 , we determined there were indicators that required us to perform an interim impairment test in our reporting units that carry goodwill and other indefinite-lived intangible assets. These factors included, but were not limited to, the operating results during the nine months ended September 30, 2015, the sustained deterioration of market conditions in certain of our industries and the resulting decline in our market capitalization. Based on our analysis, we concluded there was no impairment for our other 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 value. The weighting of the discounted cash flow and market approaches varies by each reporting unit based on factors specific to each reporting unit. Inherent in our fair value determinations are certain judgments and estimates relating to future cash flows, including our interpretation of current economic indicators and market conditions, overall economic conditions and our strategic 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. Based on our analysis conducted during the three months ended September 30, 2015, we concluded that the estimated fair values of our compound, mouldings and siding reporting units exceeded the carrying values in each respective unit by more than 10 That second-step testing considered management’s revised assessment of the operating results and projected cash flows Goodwill. As of September 30, 2015, we have two segments that contain reporting units with goodwill and intangible assets: our chlorovinyls segment includes goodwill in its chlor‑alkali and derivatives and compound reporting units and our building products segment includes goodwill primarily in its siding reporting unit. The following table provides the detail of the changes made to goodwill during the nine months ended September 30, 2015. (In millions) Chlorovinyls Building Products Total Gross goodwill at December 31, 2014 $ 1,790.8 $ 160.2 $ 1,951.0 Accumulated impairment losses (59.6 ) (150.4 ) (210.0 ) Net goodwill at December 31, 2014 $ 1,731.2 $ 9.8 $ 1,741.0 Gross goodwill at December 31, 2014 $ 1,790.8 $ 160.2 $ 1,951.0 Goodwill impairment charge (847.8 ) - (847.8 ) Foreign currency translation adjustment (21.5 ) - (21.5 ) Gross goodwill at September 30, 2015 921.5 160.2 1,081.7 Accumulated impairment losses (59.6 ) (150.4 ) (210.0 ) Net goodwill at September 30, 2015 $ 861.9 $ 9.8 $ 871.7 Indefinite‑lived intangible assets. As of September 30, 2015 and December 31, 2014, our indefinite‑lived intangible assets consisted of certain trade names with a carrying value of $5.9 million and $6.0 million, respectively, net of cumulative translation adjustment. Definite‑lived intangible assets. As of September 30, 2015 and December 31, 2014, we had definite‑lived intangible assets related to: (i) customer relationships, supply contracts, technology and trade names in our chlorovinyls segment; and (ii) customer relationships and technology in our building products segment. The following table provides the definite‑lived intangible assets, by reportable segment, as of September 30, 2015 and December 31, 2014. Chlorovinyls Building Products Total (In millions) September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 Gross carrying amounts: Customer relationships $ 1,142.3 $ 1,142.3 $ 32.2 $ 32.2 $ 1,174.5 $ 1,174.5 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 49.6 49.6 1,255.4 1,255.4 Accumulated impairment charges: Customer relationships (2.9 ) (2.6 ) - - (2.9 ) (2.6 ) Total (2.9 ) (2.6 ) - - (2.9 ) (2.6 ) Accumulated amortization: Customer relationships (167.4 ) (121.1 ) (13.3 ) (12.1 ) (180.7 ) (133.2 ) Supply contracts (5.6 ) (4.1 ) - - (5.6 ) (4.1 ) Technology (1.8 ) (1.3 ) (13.8 ) (12.7 ) (15.6 ) (14.0 ) Trade names (0.9 ) (0.7 ) - - (0.9 ) (0.7 ) Total (175.7 ) (127.2 ) (27.1 ) (24.8 ) (202.8 ) (152.0 ) Foreign currency translation adjustment: Customer relationships (23.4 ) (14.2 ) (0.1 ) - (23.5 ) (14.2 ) Total (23.4 ) (14.2 ) (0.1 ) - (23.5 ) (14.2 ) Net carrying amounts: Customer relationships 948.6 1,004.4 18.8 20.1 967.4 1,024.5 Supply contracts 37.0 38.5 - - 37.0 38.5 Technology 13.1 13.6 3.6 4.7 16.7 18.3 Trade names 5.1 5.3 - - 5.1 5.3 Total $ 1,003.8 $ 1,061.8 $ 22.4 $ 24.8 $ 1,026.2 $ 1,086.6 The weighted average estimated useful lives remaining for customer relationships, supply contracts, technology and definite‑lived trade names are approximately 15 years, 17 years, 16 years and 14 years, respectively, as of September 30, 2015. Amortization expense for the definite‑lived intangible assets was $16.5

OTHER ASSETS, NET

OTHER ASSETS, NET	9 Months Ended
	Sep. 30, 2015
Investments And Other Noncurrent Assets Disclosure [Abstract]
OTHER ASSETS, NET	9. OTHER ASSETS, NET As of September 30, 2015 and December 31, 2014, other assets, net of accumulated amortization, consisted of the following: September 30, December 31, (In millions) 2015 2014 Deferred financing costs, net $ 23.1 $ 26.2 Deferred income taxes 21.1 21.1 Advances to and investments in joint ventures, net 21.5 14.7 Other 6.7 7.8 Total other assets, net $ 72.4 $ 69.8

LONG-TERM DEBT AND LEASE FINANC

LONG-TERM DEBT AND LEASE FINANCING OBLIGATION	9 Months Ended
	Sep. 30, 2015
Debt Disclosure [Abstract]
LONG-TERM DEBT AND LEASE FINANCING OBLIGATION	10 . LONG ‑ As of September 30, 2015 and December 31, 2014, our long‑term debt consisted of the following: September 30, December 31, (In millions) Maturity Date 2015 2014 4.625 Notes February 15, 2021 $ 688.0 $ 688.0 4.875 Notes May 15, 2023 450.0 450.0 Term Loan (net of debt issuance costs totaling $1.8 million at December 31, 2014) January 28, 2017 - 192.6 Term Loan (net of debt issuance costs and discounts totaling $2.7 million February 27, 2022 245.5 - ABL Revolver December 17, 2019 - - Total debt 1,383.5 1,330.6 Less: current portion of long-term debt (2.5 ) (2.8 ) Long-term debt, net $ 1,381.0 $ 1,327.8 4.625 Notes Axiall Corporation and certain of its subsidiaries guarantee $688.0 million in aggregate principal amount of senior unsecured notes due 2021 bearing interest at a rate of 4.625 percent per annum (the "4.625 Notes") that were issued by Eagle Spinco Inc. ("Spinco"). 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 4.875 Notes On February 1, 2013, Axiall Corporation issued $450.0 million in aggregate principal amount of senior unsecured notes due 2023, which bear interest at a rate of 4.875 percent per annum (the "4.875 Notes"). Interest 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 September 30, 2015, outstanding borrowings under the Company’s 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. ABL Revolver The Company’s second amended and restated asset based revolving credit facility (the “ABL Revolver”), which the Company entered into in December 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 stock. These covenants are subject to certain exceptions and qualifications. Under the ABL Revolver, dividend payments and repurchases of our 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 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 cash dividend payment. As of September 30, 2015 and December 31, 2014, we had no outstanding balance under our ABL Revolver. Our availability under the ABL Revolver at September 30, 2015 was approximately $438.8 million, net of outstanding letters of credit totaling $81.9 million. As of September 30, 2015, the applicable rate for future borrowings would have been 3.20 As of September 30, 2015, 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 September 30, 2015 and December 31, 2014, we had a lease financing obligation of $82.2 million and $94.2 million, respectively. The change from the December 31, 2014 balance is due to the change in the Canadian dollar exchange rate as of September 30, 2015. The lease financing obligation is the result of the sale and concurrent leaseback of certain land and buildings in Canada in 2007 for a term of ten years. In connection with this transaction, certain terms and conditions, including the requirement to execute a collateralized letter of credit in favor of the buyer‑lessor, resulted in the transaction being recorded as a financing transaction rather than a sale for GAAP purposes. As a result, the land, building and related accounts continue to be recognized in the unaudited condensed consolidated balance sheets. The collateralized letter of credit expired on February 2, 2015 and is no longer required. We are not obligated to repay the lease financing obligation amount of $82.2

FAIR VALUE OF FINANCIAL INSTRUM

FAIR VALUE OF FINANCIAL INSTRUMENTS	9 Months Ended
	Sep. 30, 2015
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 and long‑term debt. The carrying amounts of cash and cash equivalents, accounts receivable, accounts payable and accrued expenses approximate their fair values because of the nature of such instruments. The fair values of our outstanding notes, as shown in the table below, are based on quoted market values. The fair value of our New Term Loan Facility is based on present rates for indebtedness with similar amounts, durations and credit risk. Our commodity purchase contracts are fair valued with Level 2 inputs based on quoted market values for similar but not identical financial instruments. When computed for the purposes of impairment testing, the fair values of our goodwill and other acquired intangible assets are determined using Level 3 inputs. For further details concerning the fair value of goodwill and other intangible assets, see Note 8 of the notes to the unaudited condensed consolidated financial statements. The FASB’s ASC 820‑10 establishes a fair value hierarchy that prioritizes observable and unobservable inputs to valuation techniques used to measure fair value. These levels, in order of highest to lowest priority are described below: Level 1 — Quoted prices (unadjusted) in active markets for identical assets or liabilities at the measurement date. Level 2 — Observable prices that are based on inputs not quoted on active markets, but corroborated by market data. Level 3 — Prices that are unobservable for the asset or liability and are developed based on the best information available under the circumstances, which might include the Company’s own data. The following is a summary of the carrying amounts and estimated fair values of our long‑term debt as of September 30, 2015 and December 31, 2014: September 30, 2015 December 31, 2014 (In millions) Carrying Value Fair Value Carrying Value Fair Value Level 1: Long-term debt: 4.625 Notes $ 688.0 $ 585.7 $ 688.0 $ 651.9 4.875 Notes $ 450.0 $ 378.8 $ 450.0 $ 426.7 Level 2: Long-term debt: Term Loan (net of debt issuance costs totaling $1.8 million at December 31, 2014) $ - $ - $ 192.6 $ 194.4 Term Loan (net of debt issuance costs and discounts totaling $2.7 million $ 245.5 $ 249.9 $ - $ - Derivative instruments: Commodity purchase contracts $ (3.2 ) $ (3.2 ) $ (12.9 ) $ (12.9 ) Derivative Financial Instruments. The Company is directly and indirectly affected by changes in certain market conditions and market risks. When deemed appropriate, we use derivatives as a risk management tool to mitigate the potential impact of certain market risks. The primary market risks that may be managed by the Company through the use of derivative instruments are foreign currency exchange rate risk, commodity price risk and interest rate risk. As an integral part of our risk management program, we may manage our financial exposures to reduce the potentially adverse effect that the volatility of the commodity markets may have on our operating results. We do not engage in speculative transactions nor do we hold or issue financial instruments for trading purposes. All derivative financial instruments are carried at fair value in our 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 hedging instruments are adjusted to fair values through earnings in our consolidated statements of operations. 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 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	9 Months Ended
	Sep. 30, 2015
Commitments And Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	12. COMMITMENTS AND CONTINGENCIES Legal Proceedings . We are involved in a number of contingencies incidental to the normal conduct of our business including lawsuits, claims and environmental contingencies. The outcome of these contingencies is inherently unpredictable. We believe that, in the aggregate, the outcome of all known contingencies including lawsuits, claims and environmental contingencies will not have a material adverse effect on our financial statements; however, specific outcomes with respect to such contingencies may be material to the financial statements of any particular period in which costs, if any, are recognized. Our assessment of the potential impact of environmental contingencies is subject to uncertainty due to the complex, ongoing and evolving process of investigation and remediation of such environmental contingencies, and the potential for technological and regulatory developments. In addition, the impact of evolving programs, such as natural resource damage claims, industrial site reuse initiatives and state remediation programs creates further uncertainty of the ultimate resolution of these environmental contingencies. We anticipate that the resolution of many contingencies, and in particular environmental contingencies, will occur over an extended period of time. On December 20, 2013, a fire occurred at our PHH vinyl chloride monomer (“VCM”) manufacturing plant in Lake Charles, Louisiana. As of September 30, 2015, approximately 2,615 Environmental Remediation . Our operations and assets are subject to extensive environmental, health and safety regulations, including laws and regulations related to air emissions, water discharges, waste disposal and remediation of contaminated sites, at both the national and local levels in the United States. We are also subject to similar laws and regulations in Canada and other jurisdictions in which we operate. The nature of the chemical and building products industries exposes us to risks of liability under these laws and regulations due to the production, storage, use, transportation and sale of materials that can cause contamination or personal injury, including, in the case of chemicals, potential releases into the environment. Environmental laws may have a significant effect on the costs of use, transportation and storage of raw materials and finished products, as well as the costs of the storage and disposal of wastes. We have incurred and will continue to incur substantial operating and capital costs to comply with environmental laws and regulations. In addition, we may incur substantial costs, including fines, damages, criminal or civil sanctions and remediation costs, or experience interruptions in our operations for violations arising under these laws and regulations. As of September 30, 2015 and December 31, 2014, we had reserves for environmental contingencies totaling approximately $42 million and $54 million, respectively, of which approximately $2 million and $12 million, respectively, were classified as current liabilities. 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 September 30, 2015 and December 31, 2014, we have reserved approximately $4 million and $18 million, respectively, for the costs associated with this matter. The decrease in the amount of this reserve is primarily due to spending against the reserve. · As of September 30, 2015 and December 31, 2014, we had reserved approximately $12 million and $15 · As of September 30, 2015 and December 31, 2014, we had reserved approximately $18 million and $15 million, respectively, for environmental contingencies related to remediation activities at our Natrium, West Virginia facility (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. The increase in the amount of this reserve is due to our assessment, during the quarter ended September 30, 2015, of the estimated costs that will be incurred after September 30, 2015 to conduct this on-going remedial activity, and in particular, due to an increase in the estimated duration of the remediation period. Environmental Laws and Regulations Due to the nature of environmental laws, regulations and liabilities, it is possible that we may not have identified all potentially adverse conditions. Such conditions may not currently exist or be detectable through reasonable methods, or may not be estimable. For example, our Natrium Facility and Lake Charles South Facility have both been in operation for over 65 years. There may be significant latent liabilities or future claims arising from the operation of facilities of this age, and we may be required to incur material future remediation or other costs in connection with future actions or developments at these or other facilities. We expect to be continually subjected to increasingly stringent environmental and health and safety laws and regulations, and that continued compliance will require increased capital expenditures and increased operating costs or may impose restrictions on our present or future operations. It is difficult to predict the future interpretation and development of these laws and regulations or their impact on our future earnings and operations. Any increase in these costs, or any material restrictions 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 these regulations, we must satisfy certain requirements by January 2016, and other requirements by March 2016. We expect to achieve compliance with all of these requirements by these deadlines. · 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. We have complied with certain requirements of the PVC MACT regulation by the April 2015 deadline. Due to extensions we received from the relevant governmental agencies, we have until April 2016 to come into compliance with other requirements of the PVC MACT regulation, and we expect to achieve compliance with those requirements by that deadline. Following the issuance of the PVC MACT regulation, legal challenges were filed by the vinyl industry’s trade organization, several vinyl manufacturers and several environmental groups, which will likely impact provisions of the PVC MACT regulation. However, there could be significant changes from the currently existing PVC MACT regulation after all legal challenges have been exhausted, which could require us to incur 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. The potential impact of these and/or unrelated future, legislative or regulatory actions on our current or future operations cannot be predicted at this time but could be significant. Such impacts could include the potential for significant compliance costs, including capital expenditures, could result in operating restrictions or could require us to incur significant legal or other costs related to compliance or other activities. Any increase in the costs related to these initiatives, or restrictions on our operations, could materially adversely affect our liquidity, financial condition or results of operations. Environmental Remediation: Reasonably Possible Matters . Our assessment of the potential impact of environmental contingencies is subject to considerable uncertainty due to the complex, ongoing and evolving process of investigation and remediation, if necessary, of such environmental contingencies, and the potential for technological and regulatory developments. As such, in addition to the amounts currently reserved, we may be subject to reasonably possible loss contingencies related to environmental matters in the range of $52 million to $89 million. Initial remedial actions are occurring with respect to these matters at two plant sites: the Lake Charles South Facility and the Natrium Facility.

EMPLOYEE RETIREMENT PLANS

EMPLOYEE RETIREMENT PLANS	9 Months Ended
	Sep. 30, 2015
Defined Benefit Pension Plans And Defined Benefit Postretirement Plans Disclosure [Abstract]
EMPLOYEE RETIREMENT PLANS	13. EMPLOYEE RETIREMENT PLANS Defined Benefit Pension and OPEB Welfare Plans The Company sponsors and contributes to pension plans (“Pension Plans”) and other post-retirement benefit (“OPEB”) plans covering many of our United States employees, in whole or in part based on meeting certain eligibility criteria. In addition, the Company and its subsidiaries have various pension plans and other forms of post-retirement arrangements outside the United States, 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 United States non‑bargained employees froze all future benefit accruals for non‑bargained employees who were not already frozen. The financial impact of these amendments to the Pension Plans was recognized in the fourth quarter of 2013. The OPEB plans are unfunded and provide medical and life insurance benefits for certain employees and their dependents. Recently approved amendments to the OPEB plans were made to further deliver retiree medical benefits through health reimbursements account contributions and to further limit life insurance benefits. Effective January 1, 2016, the majority of Medicare and non-Medicare eligible retirees will receive retiree medical benefits through health reimbursement account contributions. In addition, effective January 1, 2016, most life insurance benefits for non-bargained retirees were eliminated and a sunset period was provided for life insurance benefits for the majority of other retirees. These OPEB benefit changes were approved and communicated to participants in August 2015 and the quantitative financial impact is reflected beginning in the third quarter of 2015. These changes reduced the OPEB benefit obligation by $29.8 million . In connection with the OPEB plan amendments, the benefit obligation was remeasured using current assumptions as of that date, including the SOA mortality tables “RPH-2014” and an alternative generational improvement scale published by the SOA “ percent In the third quarter of components of net periodic benefit cost This new estimation approach discounts the individual expected cash flows underlying the service cost and interest cost We have 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. The following tables detail the pension and postretirement benefit income, including the effect of the OPEB remeasurement for the three and nine month periods ended September 30, 2015 and 2014: Pensions Three Months Ended September 30, OPEB Benefits Three Months Ended September 30, (In millions) 2015 2014 2015 2014 Components of net periodic benefit income: Interest cost $ (7.7 ) $ (7.9 ) $ (0.9 ) $ (1.1 ) Service cost (1.1 ) (0.9 ) (0.2 ) (0.2 ) Expected return on assets 11.4 11.8 - - Amortization of: Prior service credit - - 2.5 2.2 Actuarial gain (loss) (0.7 ) 0.1 - - Total net periodic benefit income $ 1.9 $ 3.1 $ 1.4 $ 0.9 Pensions Nine Months Ended September 30, OPEB Benefits Nine Months Ended September 30, (In millions) 2015 2014 2015 2014 Components of net periodic benefit income: Interest cost $ (23.1 ) $ (23.7 ) $ (3.1 ) $ (3.3 ) Service cost (3.3 ) (2.7 ) (0.6 ) (0.6 ) Expected return on assets 34.2 35.4 - - Amortization of: Prior service credit - - 7.1 6.8 Actuarial gain (loss) (2.1 ) 0.3 - - Total net periodic benefit income $ 5.7 $ 9.3 $ 3.4 $ 2.9 Contributions There were no significant contributions to the pension plan trusts during the three and nine months ended September 30, 2015 and 2014. We estimate that we will make payments of approximately $1.9 million for benefit payments and contributions related to our Pension Plans and $8.9 million for benefit payments related to OPEB plans for the year ending December 31, 2015. Defined Contribution Plans Most of our employees are covered by defined contribution plans under which we make contributions to individual employee accounts. Our expense related to our defined contribution plans was approximately $3.6 million and $3.4 million for the three months ended September 30, 2015 and 2014, respectively, and $10.9 million and $10.8 million for the nine months ended September 30, 2015 and 2014, respectively.

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE LOSS AND OTHER COMPREHENSIVE INCOME (LOSS)	9 Months Ended
	Sep. 30, 2015
Comprehensive Income Net Of Tax [Abstract]
ACCUMULATED OTHER COMPREHENSIVE LOSS AND OTHER COMPREHENSIVE INCOME (LOSS)	14. 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 nature; (ii) unrealized gains or losses on derivative financial instruments designated as cash flow hedges; (iii) equity investee’s other comprehensive income or loss items; and (iv) adjustments to pension and OPEB plan liabilities. Amounts recorded in accumulated other comprehensive loss, net of tax, as of September 30, 2015 and December 31, 2014, and changes within those periods are as follows: (In millions) Foreign Currency Items Derivative Cash Flow Hedges Accrued Pension and OPEB Plan Liabilities Accumulated Other Comprehensive Loss Balance at January 1, 2015 $ (20.4 ) $ (8.3 ) $ (45.0 ) $ (73.7 ) Other comprehensive income (loss) before reclassifications (57.0 ) 13.0 22.4 (21.6 ) Amounts reclassified from accumulated other comprehensive loss, net of tax - (6.0 ) (3.1 ) (9.1 ) Net current period other comprehensive income (loss) (57.0 ) 7.0 19.3 (30.7 ) Balance at September 30, 2015 $ (77.4 ) $ (1.3 ) $ (25.7 ) $ (104.4 ) Other Comprehensive Loss Other comprehensive 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 loss for the three and nine month periods ended September 30, 2015 and 2014 are as follows: Three Months Ended September 30, Nine Months Ended September 30, (In millions) 2015 2014 2015 2014 Change in foreign currency translation adjustment: Foreign currency translation adjustments $ (46.3 ) $ (27.4 ) $ (69.6 ) $ (29.3 ) Tax benefit (6.9 ) (10.8 ) (8.8 ) (11.4 ) Foreign currency translation adjustments, net of tax $ (39.4 ) $ (16.6 ) $ (60.8 ) $ (17.9 ) Change in derivative cash flow hedges: Commodity hedge contracts $ 0.2 $ 1.8 $ 7.3 $ 1.7 Equity interest in investee's other comprehensive income (loss) - (0.4 ) 3.9 (0.9 ) Pre-tax amount 0.2 1.4 11.2 0.8 Tax expense 0.1 0.5 4.2 0.3 Derivative cash flow hedges, net of tax $ 0.1 $ 0.9 $ 7.0 $ 0.5 Change in pension and OPEB liability adjustments: Amortization of actuarial gain (loss) and prior service credit $ (1.8 ) $ (2.3 ) $ (5.0 ) $ (7.1 ) Other pension and OPEB plan adjustments 35.7 - 36.1 - Pre-tax amount 33.9 (2.3 ) 31.1 (7.1 ) Tax expense (benefit) 12.7 (0.9 ) 11.8 (2.7 ) Pension and OPEB liability adjustments, net of tax $ 21.2 $ (1.4 ) $ 19.3 $ (4.4 ) Other comprehensive loss, before income taxes $ (12.2 ) $ (28.3 ) $ (27.3 ) $ (35.6 ) Tax expense (benefit) for the period 5.9 (11.2 ) 7.2 (13.8 ) Other comprehensive loss, net of tax $ (18.1 ) $ (17.1 ) $ (34.5 ) $ (21.8 ) The components of other comprehensive loss that have been reclassified during the three and nine month periods ended September 30, 2015 and 2014 are as follows: Three Months Ended September 30, Nine Months Ended September 30, Affected Line Items on the Unaudited Condensed Consolidated (In millions) 2015 2014 2015 2014 Statements of Operations Details about other comprehensive loss components: Change in derivative cash flow hedges: Loss on derivative cash flow hedges $ (1.0 ) $ - $ (9.7 ) $ - Cost of sales Tax benefit (0.4 ) - (3.7 ) - Provision for income taxes Reclassifications for the period, net of tax $ (0.6 ) $ - $ (6.0 ) $ - Change in pension and OPEB liability adjustments: Amortization of actuarial gain (loss) and prior service credit $ (1.8 ) $ (2.3 ) $ (5.0 ) $ (7.1 ) Cost of sales and selling, general and administrative expenses Tax benefit (0.7 ) (0.9 ) (1.9 ) (2.7 ) Provision for income taxes Reclassifications for the period, net of tax $ (1.1 ) $ (1.4 ) $ (3.1 ) $ (4.4 )

INVESTMENTS

INVESTMENTS	9 Months Ended
	Sep. 30, 2015
Investments [Abstract]
INVESTMENTS	15. INVESTMENTS We own a 50 percent interest in several manufacturing joint ventures in both our building products and chlorovinyls segments. In 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 September 30, 2015 and December 31, 2014: September 30, December 31, (In millions) 2015 2014 Investment in and net advances to RS Cogen $ 12.1 $ 4.6 Supply contracts 37.0 38.5 Maximum exposure to loss $ 49.1 $ 43.1 We produce chlorine, caustic soda, hydrogen, hydrochloric 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 Nine Months Ended September 30, (In millions) 2015 2014 Noncontrolling interest - beginning of period $ 107.9 $ 119.4 Net income (loss) attributable to noncontrolling interest (19.8 ) 2.5 Other comprehensive loss attributable to noncontrolling interest (3.8 ) (3.2 ) Distribution to noncontrolling interest (8.4 ) (7.7 ) Noncontrolling interest - end of period $ 75.9 $ 111.0

SHARE-BASED COMPENSATION

SHARE-BASED COMPENSATION	9 Months Ended
	Sep. 30, 2015
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
SHARE-BASED COMPENSATION	16. SHARE‑BASED COMPENSATION We have granted various types of share‑based payment awards to participants in the form of time based restricted stock units (“RSUs”), performance-based restricted stock units (“PRSUs”) and stock option grants. The key terms of our RSUs, PRSUs and our stock option grants, including all financial disclosures, are set forth in the 2014 Annual Report. Time-based Restricted Stock Units and Performance-based Restricted Stock Units In May 2015, 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 our 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. All of those PRSUs are expected to vest on the third anniversary of the grant date. Also, in May 2015, we granted PRSUs to certain of our executive officers, for which the vesting depends on the Company having a positive Adjusted EBITDA for the prescribed performance period. Those PRSUs are scheduled to vest in three equal installments on each of the first, second and third anniversaries of the grant date. In addition, in May 2015, we granted RSUs to certain of our executive officers and non-officer employees, the majority of which are scheduled to vest in three equal installments on each of the first, second and third anniversaries of the grant date, and for which there is no performance metric. Share-based Compensation Expense Information regarding our share-based compensation expense for the three and nine months ended September 30, 2015 and 2014 is as follows: Three Months Ended September 30, Nine Months Ended September 30, (In millions) 2015 2014 2015 2014 Share-based compensation expense $ 0.2 $ 4.7 $ 7.9 $ 11.8 Income tax provision related to share-based compensation expense (0.1 ) (1.6 ) (2.5 ) (4.1 ) After tax share-based compensation expense $ 0.1 $ 3.1 $ 5.4 $ 7.7

INCOME TAXES

INCOME TAXES	9 Months Ended
	Sep. 30, 2015
Income Tax Disclosure [Abstract]
INCOME TAXES	17. INCOME TAXES Our effective income tax rates for the three and nine months ended September 30, 2015 were 4.1 percent and 3.7 percent, respectively, compared to 17.0 percent and 16.8 percent, respectively, for the three and nine months ended September 30, 2014. The effective income tax rates were determined using the estimated annual effective tax rate after considering discrete income tax items for each respective period. The effective income tax rates for the three and nine months ended September 30, 2015 were lower than the United States statutory federal income tax rate primarily due to the unfavorable permanent difference for the preliminary goodwill impairment charge during the three and nine months ended September 30, 2015 that is not deductible for income tax purposes. The effective income tax rates for the three and nine month periods ended September 30, 2014 were lower than the United States statutory federal income tax rate primarily due to various permanent differences, including deductions for manufacturing as well as the favorable impact of changes in uncertain tax positions of $4.5 million and $8.0 million for the three and nine month periods ended September 30, 2014, respectively.

SEGMENT INFORMATION

SEGMENT INFORMATION	9 Months Ended
	Sep. 30, 2015
Segment Reporting [Abstract]
SEGMENT INFORMATION	18. SEGMENT INFORMATION As discussed in Note 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) before income taxes for the three and nine month periods ended September 30, 2015 and 2014 are provided in the tables below. (In millions) Chlorovinyls Building Products Eliminations, Unallocated and Other Total Three Months Ended September 30, 2015 Net sales $ 626.4 $ 248.0 $ - $ 874.4 Intersegment revenues 60.0 - (60.0 ) - Total net sales $ 686.4 248.0 (60.0 ) $ 874.4 Operating income (loss) $ (812.1 ) 20.2 (19.4 ) $ (811.3 ) Interest expense, net (19.6 ) Foreign exchange loss (0.5 ) Loss from continuing operations before income taxes $ (831.4 ) Three Months Ended September 30, 2014 Net sales $ 769.4 $ 277.8 $ - $ 1,047.2 Intersegment revenues 75.4 - (75.4 ) - Total net sales $ 844.8 277.8 (75.4 ) $ 1,047.2 Operating income $ 69.6 24.0 (21.4 ) $ 72.2 Interest expense, net (19.5 ) Foreign exchange loss (0.3 ) Income from continuing operatons before income taxes $ 52.4 (In millions) Chlorovinyls Building Products Eliminations, Unallocated and Other Total Nine Months Ended September 30, 2015 Net sales $ 1,940.9 $ 664.8 $ - $ 2,605.7 Intersegment revenues 177.4 - (177.4 ) - Total net sales $ 2,118.3 664.8 (177.4 ) $ 2,605.7 Operating income (loss) $ (730.5 ) 32.5 (55.5 ) $ (753.5 ) Interest expense, net (57.9 ) Debt refinancing costs (3.2 ) Foreign exchange loss (1.0 ) Loss from continuing operations before income taxes $ (815.6 ) Nine Months Ended September 30, 2014 Net sales $ 2,229.5 $ 676.3 $ - $ 2,905.8 Intersegment revenues 195.1 - (195.1 ) - Total net sales $ 2,424.6 676.3 (195.1 ) $ 2,905.8 Operating income $ 159.5 27.4 (53.8 ) $ 133.1 Interest expense, net (56.9 ) Foreign exchange loss (0.2 ) Income from continuing operatons before income taxes $ 76.0

GUARANTOR INFORMATION

GUARANTOR INFORMATION	9 Months Ended
	Sep. 30, 2015
Supplemental Guarantor Information Disclosure [Abstract]
GUARANTOR INFORMATION	19. 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 September 30, 2015, 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., Royal Group Sales (USA) Limited, Rome Delaware Corporation, Royal Plastics Group (U.S.A.) Limited, PHH Monomers, LLC, Eagle Holdco 3 LLC, Eagle US 2 LLC, Axiall Ohio, Inc., Eagle Natrium LLC, and Eagle Pipeline, Inc. (collectively, the “Guarantor Subsidiaries”) and Spinco. As of September 30, 2015, 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. Royal Mouldings Limited and Exterior Portfolio, LLC, entities that previously were identified as Guarantor Subsidiaries, were merged into Royal Building Products (USA) Inc., another of the Guarantor Subsidiaries, during the nine months ended September 30, 2015, and Royal Building Products (USA) Inc. was the surviving entity in those mergers. 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 Note 10 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 subsidiaries of Axiall Corporation (the “Non‑Guarantor Subsidiaries”) is not included to present the Company’s financial condition, results of operations or cash flows for any purpose other than to comply with the specific requirements for subsidiary issuer and subsidiary guarantor reporting. The following tables present the (i) guarantor condensed consolidating balance sheets as of September 30, 2015 and December 31, 2014, (ii) guarantor condensed consolidating statements of operations and comprehensive income (loss) for the three and nine months ended September 30, 2015 and 2014, and (iii) guarantor condensed consolidating statements of cash flows for the nine months ended September 30, 2015 and 2014, 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 September 30, 2015 (Unaudited) (In millions) Parent Company (a) Eagle Spinco Guarantor Subsidiaries Excluding Eagle Spinco Inc. Guarantor Subsidiaries Including Eagle Spinco (b) Non-Guarantor Subsidiaries (c) Eliminations (d) Consolidated (a)+(b)+(c)+(d) Assets: Cash and cash equivalents $ - $ - $ 182.4 $ 182.4 $ 58.1 $ - $ 240.5 Receivables, net of allowance for doubtful accounts 15.5 - 394.7 374.7 94.6 (38.2 ) 446.6 Inventories - - 247.4 247.4 89.9 - 337.3 Prepaid expenses and other 0.7 - 29.2 29.2 6.6 (0.4 ) 36.1 Deferred income taxes 3.1 0.6 27.5 27.5 - - 30.6 Current assets of discontinued operations - - 57.4 57.4 - - 57.4 Total current assets 19.3 0.6 938.6 918.6 249.2 (38.6 ) 1,148.5 Property, plant and equipment, net 11.2 - 1,352.1 1,352.1 240.4 - 1,603.7 Long-term receivables—affiliates 900.0 - - - - (900.0 ) - Goodwill - - 723.2 723.2 148.5 - 871.7 Customer relationships, net - - 836.8 836.8 130.6 - 967.4 Other intangible assets, net - - 64.5 64.5 0.2 - 64.7 Other assets, net 15.9 10.1 42.0 52.0 4.5 - 72.4 Investment in subsidiaries 1,267.3 1,865.2 493.6 493.6 - (1,760.9 ) - Total assets $ 2,213.7 $ 1,875.9 $ 4,450.8 $ 4,440.8 $ 773.4 $ (2,699.5 ) $ 4,728.4 Liabilities and Equity: Current portion of long-term debt $ - $ - $ 2.5 $ 2.5 $ - $ - $ 2.5 Accounts payable 30.3 35.3 220.6 236.0 39.7 (38.2 ) 267.8 Interest payable 8.6 4.2 - 4.2 - - 12.8 Income taxes payable - - 15.8 15.8 - (0.4 ) 15.4 Accrued compensation 7.3 - 25.8 25.8 11.1 - 44.2 Other accrued liabilities 15.3 - 58.0 58.0 35.7 - 109.0 Current liabilities of discontinued operations - - 32.4 32.4 - - 32.4 Total current liabilities 61.5 39.5 355.1 374.7 86.5 (38.6 ) 484.1 Long-term debt, excluding the current portion of long-term debt 450.0 688.0 243.0 931.0 - - 1,381.0 Long-term payables—affiliates - 900.0 - 900.0 - (900.0 ) - Lease financing obligation - - - - 82.2 - 82.2 Deferred income taxes 16.2 - 656.1 655.4 32.2 - 703.8 Pension and other post-retirement benefits 4.2 - 188.9 188.9 9.4 - 202.5 Other non-current liabilities 24.8 - 114.8 114.8 9.3 (7.0 ) 141.9 Total liabilities 556.7 1,627.5 1,557.9 3,164.8 219.6 (945.6 ) 2,995.5 Equity: Total Axiall stockholders’ equity 1,657.0 248.4 2,892.9 1,276.0 477.9 (1,753.9 ) 1,657.0 Noncontrolling interest - - - - 75.9 - 75.9 Total equity 1,657.0 248.4 2,892.9 1,276.0 553.8 (1,753.9 ) 1,732.9 Total liabilities and equity $ 2,213.7 $ 1,875.9 $ 4,450.8 $ 4,440.8 $ 773.4 $ (2,699.5 ) $ 4,728.4 AXIALL CORPORATION Guarantor Condensed Consolidating Balance Sheet As of December 31, 2014 (Unaudited) (In millions) Parent Company (a) Eagle Spinco Guarantor Subsidiaries Excluding Eagle Spinco Inc. Guarantor Subsidiaries Including Eagle (b) Non-Guarantor Subsidiaries (c) Eliminations (d) Consolidated (a)+(b)+(c)+(d) Assets: Cash and cash equivalents $ - $ - $ 78.2 $ 78.2 $ 88.6 $ - $ 166.8 Receivables, net of allowance for doubtful accounts 162.8 - 473.3 457.5 71.4 (261.1 ) 430.6 Inventories - - 225.2 225.2 96.7 - 321.9 Prepaid expenses and other 0.1 - 83.0 83.0 6.6 - 89.7 Deferred income taxes 3.1 - 24.9 24.9 - - 28.0 Current assets of discontinued operations - - 68.2 68.2 - - 68.2 Total current assets 166.0 - 952.8 937.0 263.3 (261.1 ) 1,105.2 Property, 12.0 - 1,338.1 1,338.1 286.0 - 1,636.1 Long-term receivables—affiliates 1,292.9 - - - - (1,292.9 ) - Goodwill - - 1,493.7 1,493.7 247.3 - 1,741.0 Customer relationships, net - - 877.9 877.9 146.6 - 1,024.5 Other intangible assets, net - - 67.8 67.8 0.3 - 68.1 Non-current assets of discontinued operations - - 29.6 29.6 - - 29.6 Other assets, net 17.0 12.4 31.7 44.0 9.4 (0.6 ) 69.8 Investment in subsidiaries 1,682.7 2,831.2 290.5 290.5 - (1,973.2 ) - Total assets $ 3,170.6 $ 2,843.6 $ 5,082.1 $ 5,078.6 $ 952.9 $ (3,527.8 ) $ 5,674.3 Liabilities and Equity: Current portion of long-term debt $ - $ 2.8 $ - $ 2.8 $ - $ - $ 2.8 Accounts payable 97.2 178.6 218.9 381.6 46.9 (261.1 ) 264.6 Interest payable 3.0 12.2 - 12.2 - - 15.2 Income taxes payable - - 0.9 0.9 2.2 - 3.1 Accrued compensation - - 25.0 25.0 8.3 - 33.3 Other accrued liabilities 14.3 - 88.9 88.9 29.3 - 132.5 Current liabilities of discontinued operations - - 32.6 32.6 - - 32.6 Total current liabilities 114.5 193.6 366.3 544.0 86.7 (261.1 ) 484.1 Long-term debt, excluding the current portion of long-term debt 450.0 877.8 - 877.8 - - 1,327.8 Long-term payables—affiliates - 900.0 - 900.0 392.9 (1,292.9 ) - Lease financing obligation - - - - 94.2 - 94.2 Deferred income taxes 10.0 - 720.4 720.4 37.7 (0.6 ) 767.5 Pension and other post-retirement benefits 4.4 - 235.7 235.7 10.4 - 250.5 Non-current liabilities of discontinued operations - - 3.8 3.8 - - 3.8 Other non-current liabilities 110.6 - 114.9 114.9 9.0 (77.1 ) 157.4 Total liabilities 689.6 1,971.4 1,441.1 3,396.6 630.9 (1,631.7 ) 3,085.3 Equity: Total Axiall stockholders’ equity 2,481.1 872.2 3,641.0 1,682.0 214.1 (1,896.1 ) 2,481.1 Noncontrolling interest - - - - 107.9 - 107.9 Total equity 2,481.1 872.2 3,641.0 1,682.0 322.0 (1,896.1 ) 2,589.0 Total liabilities and equity $ 3,170.6 $ 2,843.6 $ 5,082.1 $ 5,078.6 $ 952.9 $ (3,527.8 ) $ 5,674.3 AXIALL CORPORATION Guarantor Condensed Consolidating Statement of Operations and Comprehensive Income (Loss) For the Three Months Ended September 30, 2015 (Unaudited) (In millions) Parent Company (a) Eagle Spinco Guarantor Subsidiaries Excluding Eagle Spinco Inc. Guarantor Subsidiaries Including Eagle Spinco Inc. (b) Non-Guarantor Subsidiaries (c) Eliminations (d) Consolidated (a)+(b)+(c)+(d) Net sales $ - $ - $ 732.7 $ 732.7 $ 194.3 $ (52.6 ) $ 874.4 Operating costs and expenses: Cost of sales - - 651.9 651.9 157.6 (52.6 ) 756.9 Selling, general and administrative expenses 8.8 - 43.6 43.6 16.2 - 68.6 Integration-related costs and other, net 1.5 - 0.9 0.9 - - 2.4 Restructuring and divestiture costs 6.6 - (0.3 ) (0.3 ) 3.7 - 10.0 Goodwill impairment charges - - 770.5 770.5 77.3 - 847.8 Total operating costs and expenses 16.9 - 1,466.6 1,466.6 254.8 (52.6 ) 1,685.7 Operating loss (16.9 ) - (733.9 ) (733.9 ) (60.5 ) - (811.3 ) Other expense: Interest income (expense), net 4.5 (20.1 ) (2.3 ) (22.3 ) (1.8 ) - (19.6 ) Foreign exchange loss - - - - (0.5 ) - (0.5 ) Equity in income (loss) of subsidiaries (755.3 ) (815.9 ) (37.0 ) (37.0 ) - 792.3 - Loss from continuing operations before income taxes (767.7 ) (836.0 ) (773.2 ) (793.2 ) (62.8 ) 792.3 (831.4 ) Provision for (benefit from) income taxes 1.9 3.6 (36.6 ) (33.1 ) (2.7 ) - (33.9 ) Loss from continuing operations (769.6 ) (839.6 ) (736.6 ) (760.1 ) (60.1 ) 792.3 (797.5 ) Discontinued operations: Income from discontinued operations - - 11.0 11.0 - - 11.0 Provision for income taxes of discontinued operations - - 6.0 6.0 - - 6.0 Net income from discontinued operations - - 5.0 5.0 - - 5.0 Consolidated net loss (769.6 ) (839.6 ) (731.6 ) (755.1 ) (60.1 ) 792.3 (792.5 ) Less: net loss attributable to noncontrolling interest - - - - (22.9 ) - (22.9 ) Net loss attributable to Axiall $ (769.6 ) $ (839.6 ) $ (731.6 ) $ (755.1 ) $ (37.2 ) $ 792.3 $ (769.6 ) Comprehensive loss attributable to Axiall $ (780.9 ) $ (831.2 ) $ (742.9 ) $ (766.4 ) $ (76.5 ) $ 842.9 $ (780.9 ) AXIALL CORPORATION Guarantor Condensed Consolidating Statement of Operations and Comprehensive Income (Loss) For the Three Months Ended September 30, 2014 (Unaudited) (In millions) Parent Company (a) Eagle Spinco Guarantor Subsidiaries Excluding Eagle Spinco Inc. Guarantor Subsidiaries Including Eagle Spinco Inc. (b) Non-Guarantor Subsidiaries (c) Eliminations (d) Consolidated (a)+(b)+(c)+(d) Net sales $ - $ - $ 876.6 $ 876.6 $ 236.9 $ (66.3 ) $ 1,047.2 Operating costs and expenses: Cost of sales - - 763.2 763.2 191.5 (66.3 ) 888.4 Selling, general and administrative expenses 12.2 - 46.6 46.6 19.7 - 78.5 Integration-related costs and other, net 2.4 - 1.5 1.5 2.9 - 6.8 Restructuring and divestiture costs - - 0.8 0.8 0.5 - 1.3 Total operating costs and expenses 14.6 - 812.1 812.1 214.6 (66.3 ) 975.0 Operating income (loss) (14.6 ) - 64.5 64.5 22.3 - 72.2 Other income (expense): Interest income (expense), net 7.6 (22.0 ) 0.4 (21.6 ) (5.5 ) - (19.5 ) Foreign exchange loss - - (0.2 ) (0.2 ) (0.1 ) - (0.3 ) Equity in income (loss) of subsidiaries 49.5 (5.0 ) 6.6 6.6 - (56.1 ) - Income (loss) from continuing operations before income taxes 42.5 (27.0 ) 71.3 49.3 16.7 (56.1 ) 52.4 Provision for (benefit from) income taxes (2.0 ) (6.3 ) 17.1 10.8 0.1 - 8.9 Income (loss) from continuing operations 44.5 (20.7 ) 54.2 38.5 16.6 (56.1 ) 43.5 Discontinued operations: Income from discontinued operations - - 2.0 2.0 - - 2.0 Provision for income taxes of discontinued operations - - 0.4 0.4 - - 0.4 Net income from discontinued operations - - 1.6 1.6 - - 1.6 Consolidated net income (loss) 44.5 (20.7 ) 55.8 40.1 16.6 (56.1 ) 45.1 Less: net income attributable to noncontrolling interest - - - - 0.6 - 0.6 Net income (loss) attributable to Axiall $ 44.5 $ (20.7 ) $ 55.8 $ 40.1 $ 16.0 $ (56.1 ) $ 44.5 Comprehensive income (loss) attributable to Axiall $ 29.3 $ (28.9 ) $ 49.2 $ 33.5 $ 10.1 $ (43.6 ) $ 29.3 AXIALL CORPORATION Guarantor Condensed Consolidating Statement of Operations and Comprehensive Income (Loss) For the Nine Months Ended September 30, 2015 (Unaudited) (In millions) Parent Company (a) Eagle Spinco Inc. Guarantor Subsidiaries Excluding Eagle Spinco Inc. Guarantor Subsidiaries Including Eagle Spinco Inc. (b) Non-Guarantor Subsidiaries (c) Eliminations (d) Consolidated (a)+(b)+(c)+(d) Net sales $ - $ - $ 2,225.6 $ 2,225.6 $ 536.6 $ (156.5 ) $ 2,605.7 Operating costs and expenses: Cost of sales - - 1,972.4 1,972.4 443.2 (156.5 ) 2,259.1 Selling, general and administrative expenses 35.1 - 137.3 137.3 56.8 - 229.2 Integration-related costs and other, net 6.9 - 4.2 4.2 0.6 - 11.7 Restructuring and divestiture costs 7.6 - (0.4 ) (0.4 ) 4.2 - 11.4 Goodwill impairment charges - - 770.5 770.5 77.3 - 847.8 Total operating costs and expenses 49.6 - 2,884.0 2,884.0 582.1 (156.5 ) 3,359.2 Operating loss (49.6 ) - (658.4 ) (658.4 ) (45.5 ) - (753.5 ) Other expense: Interest income (expense), net 15.0 (60.7 ) (5.1 ) (65.9 ) (7.0 ) - (57.9 ) Foreign exchange loss - - (0.2 ) (0.2 ) (0.8 ) - (1.0 ) Debt refinancing fees - (0.1 ) (3.1 ) (3.2 ) - - (3.2 ) Equity in income (loss) of subsidiaries (725.9 ) (828.0 ) (26.2 ) (26.2 ) - 752.1 - Loss from continuing operations before income taxes (760.5 ) (888.8 ) (693.0 ) (753.9 ) (53.3 ) 752.1 (815.6 ) Benefit from income taxes (0.9 ) (1.6 ) (25.8 ) (27.4 ) (1.6 ) - (29.9 ) Loss from continuing operations (759.6 ) (887.2 ) (667.2 ) (726.5 ) (51.7 ) 752.1 (785.7 ) Discontinued operations: Income from discontinued operations - - 11.6 11.6 - - 11.6 Provision for income taxes of discontinued operations - - 5.3 5.3 - - 5.3 Net income from discontinued operations - - 6.3 6.3 - - 6.3 Consolidated net loss (759.6 ) (887.2 ) (660.9 ) (720.2 ) (51.7 ) 752.1 (779.4 ) Less: net loss attributable to noncontrolling interest - - - - (19.8 ) - (19.8 ) Net loss attributable to Axiall $ (759.6 ) $ (887.2 ) $ (660.9 ) $ (720.2 ) $ (31.9 ) $ 752.1 $ (759.6 ) Comprehensive loss attributable to Axiall $ (790.3 ) $ (853.6 ) $ (693.7 ) $ (753.0 ) $ (108.1 ) $ 861.1 $ (790.3 ) AXIALL CORPORATION Guarantor Condensed Consolidating Statement of Operations and Comprehensive Income (Loss) For the Nine Months Ended September 30, 2014 (Unaudited) (In millions) Parent Company (a) Eagle Spinco Inc. Guarantor Subsidiaries Excluding Eagle Spinco Inc. Guarantor Subsidiaries Including Eagle Spinco Inc. (b) Non-Guarantor Subsidiaries (c) Eliminations (d) Consolidated (a)+(b)+(c)+(d) Net sales $ - $ - $ 2,496.8 $ 2,496.8 $ 595.5 $ (186.5 ) $ 2,905.8 Operating costs and expenses: Cost of sales - - 2,217.0 2,217.0 488.9 (186.5 ) 2,519.4 Selling, general and administrative expenses 33.4 - 134.6 134.6 60.5 - 228.5 Integration-related costs and other, net 11.4 - 5.6 5.6 2.9 - 19.9 Restructuring and divestiture costs - - 2.7 2.7 2.2 - 4.9 Total operating costs and expenses 44.8 - 2,359.9 2,359.9 554.5 (186.5 ) 2,772.7 Operating income (loss) (44.8 ) - 136.9 136.9 41.0 - 133.1 Other income (expense): Interest income (expense), net 23.3 (65.3 ) 1.4 (63.9 ) (16.3 ) - (56.9 ) Foreign exchange gain (loss) - - (0.4 ) (0.4 ) 0.2 - (0.2 ) Equity in income (loss) of subsidiaries 75.8 (41.6 ) 15.3 15.3 - (91.1 ) - Income (loss) from continuing operations before income taxes 54.3 (106.9 ) 153.2 87.9 24.9 (91.1 ) 76.0 Provision for (benefit from) income taxes (5.8 ) (17.8 ) 34.4 16.6 2.0 - 12.8 Income (loss) from continuing operations 60.1 (89.1 ) 118.8 71.3 22.9 (91.1 ) 63.2 Discontinued operations: Loss from discontinued operations, before tax - - (0.9 ) (0.9 ) - - (0.9 ) Income tax benefit of discontinued operations - - (0.3 ) (0.3 ) - - (0.3 ) Net loss from discontinued operations - - (0.6 ) (0.6 ) - - (0.6 ) Consolidated net income (loss) 60.1 (89.1 ) 118.2 70.7 22.9 (91.1 ) 62.6 Less: net income attributable to noncontrolling interest - - - - 2.5 - 2.5 Net income (loss) attributable to Axiall $ 60.1 $ (89.1 ) $ 118.2 $ 70.7 $ 20.4 $ (91.1 ) $ 60.1 Comprehensive income (loss) attributable to Axiall $ 41.5 $ (137.8 ) $ 71.3 $ 23.7 $ 15.3 $ (39.0 ) $ 41.5 AXIALL CORPORATION Guarantor Condensed Consolidating Statement of Cash Flows For the Nine Months Ended September 30, 2015 (Unaudited) (In millions) Parent Company (a) Eagle Spinco Inc. Guarantor Subsidiaries Excluding Eagle Inc. Guarantor Subsidiaries Including Eagle Spinco Inc. (b) Non-Guarantor Subsidiaries (c) Eliminations (d) Consolidated (a)+(b)+(c)+(d) Cash provided by operating activities of continuing operations $ 51.7 $ 15.4 $ 143.2 $ 143.1 $ 20.2 $ (56.7 ) $ 158.3 Cash used in operating activities of discontinued operations - - (3.6 ) (3.6 ) - - (3.6 ) Net cash provided by operating activities 51.7 15.4 139.6 139.5 20.2 (56.7 ) 154.7 Cash flows from investing Capital expenditures (0.6 ) - (108.0 ) (108.0 ) (7.9 ) - (116.5 ) Proceeds from the sale of assets and other - - 4.6 4.6 3.4 - 8.0 Cash used in investing activities of continuing operations (0.6 ) - (103.4 ) (103.4 ) (4.5 ) - (108.5 ) Cash provided by investing activities of discontinued operations - - 46.4 46.4 - - 46.4 Net cash used in investing activities (0.6 ) - (57.0 ) (57.0 ) (4.5 ) - (62.1 ) Cash flows from financing activities: Issuance of long-term debt - - 248.8 248.8 - - 248.8 Long-term debt payments - (194.4 ) (2.4 ) (196.8 ) - - (196.8 ) Intercompany financing - 194.4 (194.4 ) - - - - Fees paid relating to financing activities (0.3 ) - (3.3 ) (3.2 ) - - (3.5 ) Deferred acquisition payments (10.0 ) - - - - - (10.0 ) Dividends paid (34.4 ) - - - - - (34.4 ) Distribution to noncontrolling interest - - - - (8.4 ) - (8.4 ) Share-based compensation plan activity (6.4 ) - - - - - (6.4 ) Distribution to affiliate - (15.4 ) (27.1 ) (27.1 ) (29.6 ) 56.7 - Net cash provided by (used in) financing activities (51.1 ) (15.4 ) 21.6 21.7 (38.0 ) 56.7 (10.7 ) Effect of exchange rate changes on cash and cash equivalents - - - - (8.2 ) - (8.2 ) Net change in cash and cash equivalents - - 104.2 104.2 (30.5 ) - 73.7 Cash and cash equivalents at beginning of period - - 78.2 78.2 88.6 - 166.8 Cash and cash equivalents at end of period $ - $ - $ 182.4 $ 182.4 $ 58.1 $ - $ 240.5 AXIALL CORPORATION Guarantor Condensed Consolidating Statement of Cash Flows For the Nine Months Ended September 30, 2014 (Unaudited) (In millions) Parent Company (a) Eagle Spinco Inc. Guarantor Subsidiaries Excluding Eagle Spinco Inc. Guarantor Subsidiaries Including Eagle Spinco Inc. (b) Non-Guarantor Subsidiaries (c) Eliminations (d) Consolidated (a)+(b)+(c)+(d) Cash provided by operating activities – continuing operations $ 54.9 $ 11.7 $ 108.0 $ 110.4 $ 9.5 $ (20.8 ) $ 154.0 Cash provided by operating activities – discontinued operations - - 7.5 7.5 - - 7.5 Net cash provided by operating activities 54.9 11.7 115.5 117.9 9.5 (20.8 ) 161.5 Cash flows from investing activities: Capital expenditures (6.2 ) - (119.8 ) (119.8 ) (13.6 ) - (139.6 ) Acquisitions, net of cash acquired - - (5.8 ) (5.8 ) (0.3 ) - (6.1 ) Proceeds from sale of assets and other - - 3.7 3.7 0.2 - 3.9 Cash used in investing activities – continuing operations (6.2 ) - (121.9 ) (121.9 ) (13.7 ) - (141.8 ) Cash used in investing activities – discontinued operations - - (6.4 ) (6.4 ) - - (6.4 ) Net cash used in investing activities (6.2 ) - (128.3 ) (128.3 ) (13.7 ) - (148.2 ) Cash flows from financing activities: Borrowings under ABL revolver 148.9 - - - - - 148.9 Repayments under ABL revolver (148.9 ) - - - - - (148.9 ) Long-term debt payments - (2.1 ) (0.6 ) (2.6 ) (2.3 ) - (4.9 ) Deferred acquisition payments (10.0 ) - - - - - (10.0 ) Fees paid related to financing activities (0.2 ) (0.4 ) - (0.4 ) - - (0.6 ) Dividends paid (33.8 ) - - - - - (33.8 ) Distribution to noncontrolling interest - - - - (7.7 ) - (7.7 ) Share-based compensation plan activity (4.7 ) - - - - - (4.7 ) Distribution to affiliate - (9.2 ) (9.2 ) (9.2 ) (11.6 ) 20.8 - Net cash used in financing activities (48.7 ) (11.7 ) (9.8 ) (12.2 ) (21.6 ) 20.8 (61.7 ) Effect of exchange rate changes on cash and cash equivalents - - - - (4.4 ) - (4.4 ) Net change in cash and cash equivalents - - (22.6 ) (22.6 ) (30.2 ) - (52.8 ) Cash and cash equivalents at beginning of period - - 76.9 76.9 89.6 - 166.5 Cash and cash equivalents at end of period $ - $ - $ 54.3 $ 54.3 $ 59.4 $ - $ 113.7

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	9 Months Ended
	Sep. 30, 2015
Earnings Per Share [Abstract]
Reconciliation of Numerators and Denominators Used for Basic and Diluted Earnings Per Common Share	The following table provides a reconciliation of the numerators and denominators used to determine basic and diluted earnings (loss) and discontinued operations for the three and nine month periods ended September 30, 2015 and 2014 Three Months Ended September 30, Nine Months Ended September 30, (Amounts in millions) 2015 2014 2015 2014 Numerator Income (loss) from continuing operations $ (797.5 ) $ 43.5 $ (785.7 ) $ 63.2 Less net income (loss) attributable to noncontrolling interest (22.9 ) 0.6 (19.8 ) 2.5 Income (loss) from continuing operations attributable to Axiall (774.6 ) 42.9 (765.9 ) 60.7 Income (loss) from discontinued operations 5.0 1.6 6.3 (0.6 ) Consolidated net income (loss) attributable to Axiall $ (769.6 ) $ 44.5 $ (759.6 ) $ 60.1 Denominator Weighted average common shares outstanding, basic 70.6 70.2 70.4 70.0 Dilutive impact of stock options and other share- based awards - 0.4 - 0.6 Weighted average common shares outstanding, diluted 70.6 70.6 70.4 70.6 Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 Basic earnings (loss) per share attributable to Axiall: Basic earnings (loss) per share from continuing operations attributable to Axiall $ (10.98 ) $ 0.61 $ (10.88 ) $ 0.87 Basic earnings (loss) per share from discontinued operations 0.08 0.03 0.09 (0.01 ) Basic earnings (loss) per share attributable to Axiall $ (10.90 ) $ 0.64 $ (10.79 ) $ 0.86 Diluted earnings (loss) per share attributable to Axiall: Diluted earnings (loss) per share from continuing operations attributable to Axiall $ (10.98 ) $ 0.61 $ (10.88 ) $ 0.86 Diluted earnings (loss) per share from discontinued operations 0.08 0.02 0.09 (0.01 ) Diluted earnings (loss) per share attributable to Axiall $ (10.90 ) $ 0.63 $ (10.79 ) $ 0.85

DISCONTINUED OPERATIONS (Tables

DISCONTINUED OPERATIONS (Tables)	9 Months Ended
	Sep. 30, 2015
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: September 30, December 31, (In millions) 2015 2014 Receivables, net $ 33.5 $ 36.4 Inventories 23.9 31.8 Property, plant and equipment, net - 29.6 Total assets $ 57.4 $ 97.8 Accounts payable $ 23.6 $ 30.9 Accrued compensation 0.3 0.3 Other accrued liabilities 8.5 1.4 Non-current liabiliies - 3.8 Total liabilities $ 32.4 $ 36.4 Net assets $ 25.0 $ 61.4
Operating Results of the Discontinued Operations	Operating results of the discontinued operations for the three and nine month periods ended September 30, 2015 and 2014 Three Months Ended September 30, Nine Months Ended September 30, (In millions) 2015 2014 2015 2014 Net sales $ 125.1 $ 222.2 $ 400.0 $ 594.2 Operating costs and expenses: Cost of sales 127.3 219.0 399.6 591.3 Selling, general and administrative expenses 0.9 1.2 2.9 3.8 Total operating costs and expenses 128.2 220.2 402.5 595.1 Operating income (loss) from discontinued operations (3.1 ) 2.0 (2.5 ) (0.9 ) Net gain from the sale of aromatics 14.1 - 14.1 - Income (loss) from discontinued operations 11.0 2.0 11.6 (0.9 ) Provision for (benefit from) income taxes of discontinued operations 6.0 0.4 5.3 (0.3 ) Net income (loss) from discontinued operations $ 5.0 $ 1.6 $ 6.3 $ (0.6 )
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 nine month periods ended September 30, 2015 and 2014 are included below: Three Months Ended September 30, Nine Months Ended September 30, (In millions) 2015 2014 2015 2014 Depreciation and amortization $ 0.6 $ 0.6 $ 1.9 $ 1.4 Capital expenditures 0.2 4.9 1.0 7.7

INVENTORIES (Tables)

INVENTORIES (Tables)	9 Months Ended
	Sep. 30, 2015
Inventory Disclosure [Abstract]
Schedule of major classes of inventories	September 30, December 31, (In millions) 2015 2014 Raw materials $ 104.8 $ 109.8 Work-in-process 2.7 2.6 Finished goods 229.8 209.5 Inventories $ 337.3 $ 321.9

PROPERTY, PLANT AND EQUIPMENT29

PROPERTY, PLANT AND EQUIPMENT, NET (Tables)	9 Months Ended
	Sep. 30, 2015
Property Plant And Equipment [Abstract]
Schedule of property, plant and equipment	As of September 30, 2015 and December 31, 2014, property, plant and equipment consisted of the following: September 30, December 31, (In millions) 2015 2014 Chemical manufacturing plants $ 1,307.8 $ 1,299.5 Machinery and equipment 1,128.3 1,080.0 Buildings 188.0 199.5 Land and land improvements 164.0 176.5 Construction-in-progress 117.4 84.6 Property, plant and equipment, at cost 2,905.5 2,840.1 Less: accumulated depreciation 1,301.8 1,204.0 Property, plant and equipment, net $ 1,603.7 $ 1,636.1

GOODWILL AND OTHER INTANGIBLE30

GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)	9 Months Ended
	Sep. 30, 2015
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 nine months ended September 30, 2015. (In millions) Chlorovinyls Building Products Total Gross goodwill at December 31, 2014 $ 1,790.8 $ 160.2 $ 1,951.0 Accumulated impairment losses (59.6 ) (150.4 ) (210.0 ) Net goodwill at December 31, 2014 $ 1,731.2 $ 9.8 $ 1,741.0 Gross goodwill at December 31, 2014 $ 1,790.8 $ 160.2 $ 1,951.0 Goodwill impairment charge (847.8 ) - (847.8 ) Foreign currency translation adjustment (21.5 ) - (21.5 ) Gross goodwill at September 30, 2015 921.5 160.2 1,081.7 Accumulated impairment losses (59.6 ) (150.4 ) (210.0 ) Net goodwill at September 30, 2015 $ 861.9 $ 9.8 $ 871.7
Detail of the definite-lived intangible assets by reportable segment	The following table provides the definite‑lived intangible assets, by reportable segment, as of September 30, 2015 and December 31, 2014. Chlorovinyls Building Products Total (In millions) September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 Gross carrying amounts: Customer relationships $ 1,142.3 $ 1,142.3 $ 32.2 $ 32.2 $ 1,174.5 $ 1,174.5 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 49.6 49.6 1,255.4 1,255.4 Accumulated impairment charges: Customer relationships (2.9 ) (2.6 ) - - (2.9 ) (2.6 ) Total (2.9 ) (2.6 ) - - (2.9 ) (2.6 ) Accumulated amortization: Customer relationships (167.4 ) (121.1 ) (13.3 ) (12.1 ) (180.7 ) (133.2 ) Supply contracts (5.6 ) (4.1 ) - - (5.6 ) (4.1 ) Technology (1.8 ) (1.3 ) (13.8 ) (12.7 ) (15.6 ) (14.0 ) Trade names (0.9 ) (0.7 ) - - (0.9 ) (0.7 ) Total (175.7 ) (127.2 ) (27.1 ) (24.8 ) (202.8 ) (152.0 ) Foreign currency translation adjustment: Customer relationships (23.4 ) (14.2 ) (0.1 ) - (23.5 ) (14.2 ) Total (23.4 ) (14.2 ) (0.1 ) - (23.5 ) (14.2 ) Net carrying amounts: Customer relationships 948.6 1,004.4 18.8 20.1 967.4 1,024.5 Supply contracts 37.0 38.5 - - 37.0 38.5 Technology 13.1 13.6 3.6 4.7 16.7 18.3 Trade names 5.1 5.3 - - 5.1 5.3 Total $ 1,003.8 $ 1,061.8 $ 22.4 $ 24.8 $ 1,026.2 $ 1,086.6

OTHER ASSETS, NET (Tables)

OTHER ASSETS, NET (Tables)	9 Months Ended
	Sep. 30, 2015
Investments And Other Noncurrent Assets Disclosure [Abstract]
Schedule of other assets, net of accumulated amortization	As of September 30, 2015 and December 31, 2014, other assets, net of accumulated amortization, consisted of the following: September 30, December 31, (In millions) 2015 2014 Deferred financing costs, net $ 23.1 $ 26.2 Deferred income taxes 21.1 21.1 Advances to and investments in joint ventures, net 21.5 14.7 Other 6.7 7.8 Total other assets, net $ 72.4 $ 69.8

LONG-TERM DEBT AND LEASE FINA32

LONG-TERM DEBT AND LEASE FINANCING OBLIGATION (Tables)	9 Months Ended
	Sep. 30, 2015
Debt Disclosure [Abstract]
Schedule of long-term debt	As of September 30, 2015 and December 31, 2014, our long‑term debt consisted of the following: September 30, December 31, (In millions) Maturity Date 2015 2014 4.625 Notes February 15, 2021 $ 688.0 $ 688.0 4.875 Notes May 15, 2023 450.0 450.0 Term Loan (net of debt issuance costs totaling $1.8 million at December 31, 2014) January 28, 2017 - 192.6 Term Loan (net of debt issuance costs and discounts totaling $2.7 million February 27, 2022 245.5 - ABL Revolver December 17, 2019 - - Total debt 1,383.5 1,330.6 Less: current portion of long-term debt (2.5 ) (2.8 ) Long-term debt, net $ 1,381.0 $ 1,327.8

FAIR VALUE OF FINANCIAL INSTR33

FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)	9 Months Ended
	Sep. 30, 2015
Fair Value Disclosures [Abstract]
Summary of the carrying values and estimated fair values of long-term debt	September 30, 2015 December 31, 2014 (In millions) Carrying Value Fair Value Carrying Value Fair Value Level 1: Long-term debt: 4.625 Notes $ 688.0 $ 585.7 $ 688.0 $ 651.9 4.875 Notes $ 450.0 $ 378.8 $ 450.0 $ 426.7 Level 2: Long-term debt: Term Loan (net of debt issuance costs totaling $1.8 million at December 31, 2014) $ - $ - $ 192.6 $ 194.4 Term Loan (net of debt issuance costs and discounts totaling $2.7 million $ 245.5 $ 249.9 $ - $ - Derivative instruments: Commodity purchase contracts $ (3.2 ) $ (3.2 ) $ (12.9 ) $ (12.9 )

EMPLOYEE RETIREMENT PLANS (Tabl

EMPLOYEE RETIREMENT PLANS (Tables)	9 Months Ended
	Sep. 30, 2015
Defined Benefit Pension Plans And Defined Benefit Postretirement Plans Disclosure [Abstract]
Schedule of pension and postretirement benefit income including effect of other post retirement benefit	The following tables detail the pension and postretirement benefit income, including the effect of the OPEB remeasurement for the three and nine month periods ended September 30, 2015 and 2014: Pensions Three Months Ended September 30, OPEB Benefits Three Months Ended September 30, (In millions) 2015 2014 2015 2014 Components of net periodic benefit income: Interest cost $ (7.7 ) $ (7.9 ) $ (0.9 ) $ (1.1 ) Service cost (1.1 ) (0.9 ) (0.2 ) (0.2 ) Expected return on assets 11.4 11.8 - - Amortization of: Prior service credit - - 2.5 2.2 Actuarial gain (loss) (0.7 ) 0.1 - - Total net periodic benefit income $ 1.9 $ 3.1 $ 1.4 $ 0.9 Pensions Nine Months Ended September 30, OPEB Benefits Nine Months Ended September 30, (In millions) 2015 2014 2015 2014 Components of net periodic benefit income: Interest cost $ (23.1 ) $ (23.7 ) $ (3.1 ) $ (3.3 ) Service cost (3.3 ) (2.7 ) (0.6 ) (0.6 ) Expected return on assets 34.2 35.4 - - Amortization of: Prior service credit - - 7.1 6.8 Actuarial gain (loss) (2.1 ) 0.3 - - Total net periodic benefit income $ 5.7 $ 9.3 $ 3.4 $ 2.9

ACCUMULATED OTHER COMPREHENSI35

ACCUMULATED OTHER COMPREHENSIVE LOSS AND OTHER COMPREHENSIVE INCOME (LOSS) (Tables)	9 Months Ended
	Sep. 30, 2015
Comprehensive Income Net Of Tax [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 September 30, 2015 and December 31, 2014, and changes within those periods are as follows: (In millions) Foreign Currency Items Derivative Cash Flow Hedges Accrued Pension and OPEB Plan Liabilities Accumulated Other Comprehensive Loss Balance at January 1, 2015 $ (20.4 ) $ (8.3 ) $ (45.0 ) $ (73.7 ) Other comprehensive income (loss) before reclassifications (57.0 ) 13.0 22.4 (21.6 ) Amounts reclassified from accumulated other comprehensive loss, net of tax - (6.0 ) (3.1 ) (9.1 ) Net current period other comprehensive income (loss) (57.0 ) 7.0 19.3 (30.7 ) Balance at September 30, 2015 $ (77.4 ) $ (1.3 ) $ (25.7 ) $ (104.4 )
Schedule of components of other comprehensive income (loss)	The components of other comprehensive loss for the three and nine month periods ended September 30, 2015 and 2014 are as follows: Three Months Ended September 30, Nine Months Ended September 30, (In millions) 2015 2014 2015 2014 Change in foreign currency translation adjustment: Foreign currency translation adjustments $ (46.3 ) $ (27.4 ) $ (69.6 ) $ (29.3 ) Tax benefit (6.9 ) (10.8 ) (8.8 ) (11.4 ) Foreign currency translation adjustments, net of tax $ (39.4 ) $ (16.6 ) $ (60.8 ) $ (17.9 ) Change in derivative cash flow hedges: Commodity hedge contracts $ 0.2 $ 1.8 $ 7.3 $ 1.7 Equity interest in investee's other comprehensive income (loss) - (0.4 ) 3.9 (0.9 ) Pre-tax amount 0.2 1.4 11.2 0.8 Tax expense 0.1 0.5 4.2 0.3 Derivative cash flow hedges, net of tax $ 0.1 $ 0.9 $ 7.0 $ 0.5 Change in pension and OPEB liability adjustments: Amortization of actuarial gain (loss) and prior service credit $ (1.8 ) $ (2.3 ) $ (5.0 ) $ (7.1 ) Other pension and OPEB plan adjustments 35.7 - 36.1 - Pre-tax amount 33.9 (2.3 ) 31.1 (7.1 ) Tax expense (benefit) 12.7 (0.9 ) 11.8 (2.7 ) Pension and OPEB liability adjustments, net of tax $ 21.2 $ (1.4 ) $ 19.3 $ (4.4 ) Other comprehensive loss, before income taxes $ (12.2 ) $ (28.3 ) $ (27.3 ) $ (35.6 ) Tax expense (benefit) for the period 5.9 (11.2 ) 7.2 (13.8 ) Other comprehensive loss, net of tax $ (18.1 ) $ (17.1 ) $ (34.5 ) $ (21.8 )
Schedule of components of other comprehensive income (loss) that have been reclassified	The components of other comprehensive loss that have been reclassified during the three and nine month periods ended September 30, 2015 and 2014 are as follows: Three Months Ended September 30, Nine Months Ended September 30, Affected Line Items on the Unaudited Condensed Consolidated (In millions) 2015 2014 2015 2014 Statements of Operations Details about other comprehensive loss components: Change in derivative cash flow hedges: Loss on derivative cash flow hedges $ (1.0 ) $ - $ (9.7 ) $ - Cost of sales Tax benefit (0.4 ) - (3.7 ) - Provision for income taxes Reclassifications for the period, net of tax $ (0.6 ) $ - $ (6.0 ) $ - Change in pension and OPEB liability adjustments: Amortization of actuarial gain (loss) and prior service credit $ (1.8 ) $ (2.3 ) $ (5.0 ) $ (7.1 ) Cost of sales and selling, general and administrative expenses Tax benefit (0.7 ) (0.9 ) (1.9 ) (2.7 ) Provision for income taxes Reclassifications for the period, net of tax $ (1.1 ) $ (1.4 ) $ (3.1 ) $ (4.4 )

INVESTMENTS (Tables)

INVESTMENTS (Tables)	9 Months Ended
	Sep. 30, 2015
Investments [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 September 30, 2015 and December 31, 2014: September 30, December 31, (In millions) 2015 2014 Investment in and net advances to RS Cogen $ 12.1 $ 4.6 Supply contracts 37.0 38.5 Maximum exposure to loss $ 49.1 $ 43.1
Schedule of reconciliation of minority partner's ownership, reported as noncontrolling interest	reconciliation of our minority partner’s ownership interest, reported as noncontrolling interest: Nine Months Ended September 30, (In millions) 2015 2014 Noncontrolling interest - beginning of period $ 107.9 $ 119.4 Net income (loss) attributable to noncontrolling interest (19.8 ) 2.5 Other comprehensive loss attributable to noncontrolling interest (3.8 ) (3.2 ) Distribution to noncontrolling interest (8.4 ) (7.7 ) Noncontrolling interest - end of period $ 75.9 $ 111.0

SHARE-BASED COMPENSATION (Table

SHARE-BASED COMPENSATION (Tables)	9 Months Ended
	Sep. 30, 2015
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Summary of share-based compensation expense	Information regarding our share-based compensation expense for the three and nine months ended September 30, 2015 and 2014 is as follows: Three Months Ended September 30, Nine Months Ended September 30, (In millions) 2015 2014 2015 2014 Share-based compensation expense $ 0.2 $ 4.7 $ 7.9 $ 11.8 Income tax provision related to share-based compensation expense (0.1 ) (1.6 ) (2.5 ) (4.1 ) After tax share-based compensation expense $ 0.1 $ 3.1 $ 5.4 $ 7.7

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	9 Months Ended
	Sep. 30, 2015
Segment Reporting [Abstract]
Schedule of segment information	The revenues generated by these transfers and reconciliations from consolidated operating income (loss) to consolidated income (loss) before income taxes for the three and nine month periods ended September 30, 2015 and 2014 are provided in the tables below. (In millions) Chlorovinyls Building Products Eliminations, Unallocated and Other Total Three Months Ended September 30, 2015 Net sales $ 626.4 $ 248.0 $ - $ 874.4 Intersegment revenues 60.0 - (60.0 ) - Total net sales $ 686.4 248.0 (60.0 ) $ 874.4 Operating income (loss) $ (812.1 ) 20.2 (19.4 ) $ (811.3 ) Interest expense, net (19.6 ) Foreign exchange loss (0.5 ) Loss from continuing operations before income taxes $ (831.4 ) Three Months Ended September 30, 2014 Net sales $ 769.4 $ 277.8 $ - $ 1,047.2 Intersegment revenues 75.4 - (75.4 ) - Total net sales $ 844.8 277.8 (75.4 ) $ 1,047.2 Operating income $ 69.6 24.0 (21.4 ) $ 72.2 Interest expense, net (19.5 ) Foreign exchange loss (0.3 ) Income from continuing operatons before income taxes $ 52.4 (In millions) Chlorovinyls Building Products Eliminations, Unallocated and Other Total Nine Months Ended September 30, 2015 Net sales $ 1,940.9 $ 664.8 $ - $ 2,605.7 Intersegment revenues 177.4 - (177.4 ) - Total net sales $ 2,118.3 664.8 (177.4 ) $ 2,605.7 Operating income (loss) $ (730.5 ) 32.5 (55.5 ) $ (753.5 ) Interest expense, net (57.9 ) Debt refinancing costs (3.2 ) Foreign exchange loss (1.0 ) Loss from continuing operations before income taxes $ (815.6 ) Nine Months Ended September 30, 2014 Net sales $ 2,229.5 $ 676.3 $ - $ 2,905.8 Intersegment revenues 195.1 - (195.1 ) - Total net sales $ 2,424.6 676.3 (195.1 ) $ 2,905.8 Operating income $ 159.5 27.4 (53.8 ) $ 133.1 Interest expense, net (56.9 ) Foreign exchange loss (0.2 ) Income from continuing operatons before income taxes $ 76.0

GUARANTOR INFORMATION (Tables)

GUARANTOR INFORMATION (Tables)	9 Months Ended
	Sep. 30, 2015
Supplemental Guarantor Information Disclosure [Abstract]
Guarantor Condensed Consolidating Balance Sheet Information	AXIALL CORPORATION Guarantor Condensed Consolidating Balance Sheet As of September 30, 2015 (Unaudited) (In millions) Parent Company (a) Eagle Spinco Guarantor Subsidiaries Excluding Eagle Spinco Inc. Guarantor Subsidiaries Including Eagle Spinco (b) Non-Guarantor Subsidiaries (c) Eliminations (d) Consolidated (a)+(b)+(c)+(d) Assets: Cash and cash equivalents $ - $ - $ 182.4 $ 182.4 $ 58.1 $ - $ 240.5 Receivables, net of allowance for doubtful accounts 15.5 - 394.7 374.7 94.6 (38.2 ) 446.6 Inventories - - 247.4 247.4 89.9 - 337.3 Prepaid expenses and other 0.7 - 29.2 29.2 6.6 (0.4 ) 36.1 Deferred income taxes 3.1 0.6 27.5 27.5 - - 30.6 Current assets of discontinued operations - - 57.4 57.4 - - 57.4 Total current assets 19.3 0.6 938.6 918.6 249.2 (38.6 ) 1,148.5 Property, plant and equipment, net 11.2 - 1,352.1 1,352.1 240.4 - 1,603.7 Long-term receivables—affiliates 900.0 - - - - (900.0 ) - Goodwill - - 723.2 723.2 148.5 - 871.7 Customer relationships, net - - 836.8 836.8 130.6 - 967.4 Other intangible assets, net - - 64.5 64.5 0.2 - 64.7 Other assets, net 15.9 10.1 42.0 52.0 4.5 - 72.4 Investment in subsidiaries 1,267.3 1,865.2 493.6 493.6 - (1,760.9 ) - Total assets $ 2,213.7 $ 1,875.9 $ 4,450.8 $ 4,440.8 $ 773.4 $ (2,699.5 ) $ 4,728.4 Liabilities and Equity: Current portion of long-term debt $ - $ - $ 2.5 $ 2.5 $ - $ - $ 2.5 Accounts payable 30.3 35.3 220.6 236.0 39.7 (38.2 ) 267.8 Interest payable 8.6 4.2 - 4.2 - - 12.8 Income taxes payable - - 15.8 15.8 - (0.4 ) 15.4 Accrued compensation 7.3 - 25.8 25.8 11.1 - 44.2 Other accrued liabilities 15.3 - 58.0 58.0 35.7 - 109.0 Current liabilities of discontinued operations - - 32.4 32.4 - - 32.4 Total current liabilities 61.5 39.5 355.1 374.7 86.5 (38.6 ) 484.1 Long-term debt, excluding the current portion of long-term debt 450.0 688.0 243.0 931.0 - - 1,381.0 Long-term payables—affiliates - 900.0 - 900.0 - (900.0 ) - Lease financing obligation - - - - 82.2 - 82.2 Deferred income taxes 16.2 - 656.1 655.4 32.2 - 703.8 Pension and other post-retirement benefits 4.2 - 188.9 188.9 9.4 - 202.5 Other non-current liabilities 24.8 - 114.8 114.8 9.3 (7.0 ) 141.9 Total liabilities 556.7 1,627.5 1,557.9 3,164.8 219.6 (945.6 ) 2,995.5 Equity: Total Axiall stockholders’ equity 1,657.0 248.4 2,892.9 1,276.0 477.9 (1,753.9 ) 1,657.0 Noncontrolling interest - - - - 75.9 - 75.9 Total equity 1,657.0 248.4 2,892.9 1,276.0 553.8 (1,753.9 ) 1,732.9 Total liabilities and equity $ 2,213.7 $ 1,875.9 $ 4,450.8 $ 4,440.8 $ 773.4 $ (2,699.5 ) $ 4,728.4 AXIALL CORPORATION Guarantor Condensed Consolidating Balance Sheet As of December 31, 2014 (Unaudited) (In millions) Parent Company (a) Eagle Spinco Guarantor Subsidiaries Excluding Eagle Spinco Inc. Guarantor Subsidiaries Including Eagle (b) Non-Guarantor Subsidiaries (c) Eliminations (d) Consolidated (a)+(b)+(c)+(d) Assets: Cash and cash equivalents $ - $ - $ 78.2 $ 78.2 $ 88.6 $ - $ 166.8 Receivables, net of allowance for doubtful accounts 162.8 - 473.3 457.5 71.4 (261.1 ) 430.6 Inventories - - 225.2 225.2 96.7 - 321.9 Prepaid expenses and other 0.1 - 83.0 83.0 6.6 - 89.7 Deferred income taxes 3.1 - 24.9 24.9 - - 28.0 Current assets of discontinued operations - - 68.2 68.2 - - 68.2 Total current assets 166.0 - 952.8 937.0 263.3 (261.1 ) 1,105.2 Property, 12.0 - 1,338.1 1,338.1 286.0 - 1,636.1 Long-term receivables—affiliates 1,292.9 - - - - (1,292.9 ) - Goodwill - - 1,493.7 1,493.7 247.3 - 1,741.0 Customer relationships, net - - 877.9 877.9 146.6 - 1,024.5 Other intangible assets, net - - 67.8 67.8 0.3 - 68.1 Non-current assets of discontinued operations - - 29.6 29.6 - - 29.6 Other assets, net 17.0 12.4 31.7 44.0 9.4 (0.6 ) 69.8 Investment in subsidiaries 1,682.7 2,831.2 290.5 290.5 - (1,973.2 ) - Total assets $ 3,170.6 $ 2,843.6 $ 5,082.1 $ 5,078.6 $ 952.9 $ (3,527.8 ) $ 5,674.3 Liabilities and Equity: Current portion of long-term debt $ - $ 2.8 $ - $ 2.8 $ - $ - $ 2.8 Accounts payable 97.2 178.6 218.9 381.6 46.9 (261.1 ) 264.6 Interest payable 3.0 12.2 - 12.2 - - 15.2 Income taxes payable - - 0.9 0.9 2.2 - 3.1 Accrued compensation - - 25.0 25.0 8.3 - 33.3 Other accrued liabilities 14.3 - 88.9 88.9 29.3 - 132.5 Current liabilities of discontinued operations - - 32.6 32.6 - - 32.6 Total current liabilities 114.5 193.6 366.3 544.0 86.7 (261.1 ) 484.1 Long-term debt, excluding the current portion of long-term debt 450.0 877.8 - 877.8 - - 1,327.8 Long-term payables—affiliates - 900.0 - 900.0 392.9 (1,292.9 ) - Lease financing obligation - - - - 94.2 - 94.2 Deferred income taxes 10.0 - 720.4 720.4 37.7 (0.6 ) 767.5 Pension and other post-retirement benefits 4.4 - 235.7 235.7 10.4 - 250.5 Non-current liabilities of discontinued operations - - 3.8 3.8 - - 3.8 Other non-current liabilities 110.6 - 114.9 114.9 9.0 (77.1 ) 157.4 Total liabilities 689.6 1,971.4 1,441.1 3,396.6 630.9 (1,631.7 ) 3,085.3 Equity: Total Axiall stockholders’ equity 2,481.1 872.2 3,641.0 1,682.0 214.1 (1,896.1 ) 2,481.1 Noncontrolling interest - - - - 107.9 - 107.9 Total equity 2,481.1 872.2 3,641.0 1,682.0 322.0 (1,896.1 ) 2,589.0 Total liabilities and equity $ 3,170.6 $ 2,843.6 $ 5,082.1 $ 5,078.6 $ 952.9 $ (3,527.8 ) $ 5,674.3
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 September 30, 2015 (Unaudited) (In millions) Parent Company (a) Eagle Spinco Guarantor Subsidiaries Excluding Eagle Spinco Inc. Guarantor Subsidiaries Including Eagle Spinco Inc. (b) Non-Guarantor Subsidiaries (c) Eliminations (d) Consolidated (a)+(b)+(c)+(d) Net sales $ - $ - $ 732.7 $ 732.7 $ 194.3 $ (52.6 ) $ 874.4 Operating costs and expenses: Cost of sales - - 651.9 651.9 157.6 (52.6 ) 756.9 Selling, general and administrative expenses 8.8 - 43.6 43.6 16.2 - 68.6 Integration-related costs and other, net 1.5 - 0.9 0.9 - - 2.4 Restructuring and divestiture costs 6.6 - (0.3 ) (0.3 ) 3.7 - 10.0 Goodwill impairment charges - - 770.5 770.5 77.3 - 847.8 Total operating costs and expenses 16.9 - 1,466.6 1,466.6 254.8 (52.6 ) 1,685.7 Operating loss (16.9 ) - (733.9 ) (733.9 ) (60.5 ) - (811.3 ) Other expense: Interest income (expense), net 4.5 (20.1 ) (2.3 ) (22.3 ) (1.8 ) - (19.6 ) Foreign exchange loss - - - - (0.5 ) - (0.5 ) Equity in income (loss) of subsidiaries (755.3 ) (815.9 ) (37.0 ) (37.0 ) - 792.3 - Loss from continuing operations before income taxes (767.7 ) (836.0 ) (773.2 ) (793.2 ) (62.8 ) 792.3 (831.4 ) Provision for (benefit from) income taxes 1.9 3.6 (36.6 ) (33.1 ) (2.7 ) - (33.9 ) Loss from continuing operations (769.6 ) (839.6 ) (736.6 ) (760.1 ) (60.1 ) 792.3 (797.5 ) Discontinued operations: Income from discontinued operations - - 11.0 11.0 - - 11.0 Provision for income taxes of discontinued operations - - 6.0 6.0 - - 6.0 Net income from discontinued operations - - 5.0 5.0 - - 5.0 Consolidated net loss (769.6 ) (839.6 ) (731.6 ) (755.1 ) (60.1 ) 792.3 (792.5 ) Less: net loss attributable to noncontrolling interest - - - - (22.9 ) - (22.9 ) Net loss attributable to Axiall $ (769.6 ) $ (839.6 ) $ (731.6 ) $ (755.1 ) $ (37.2 ) $ 792.3 $ (769.6 ) Comprehensive loss attributable to Axiall $ (780.9 ) $ (831.2 ) $ (742.9 ) $ (766.4 ) $ (76.5 ) $ 842.9 $ (780.9 ) AXIALL CORPORATION Guarantor Condensed Consolidating Statement of Operations and Comprehensive Income (Loss) For the Three Months Ended September 30, 2014 (Unaudited) (In millions) Parent Company (a) Eagle Spinco Guarantor Subsidiaries Excluding Eagle Spinco Inc. Guarantor Subsidiaries Including Eagle Spinco Inc. (b) Non-Guarantor Subsidiaries (c) Eliminations (d) Consolidated (a)+(b)+(c)+(d) Net sales $ - $ - $ 876.6 $ 876.6 $ 236.9 $ (66.3 ) $ 1,047.2 Operating costs and expenses: Cost of sales - - 763.2 763.2 191.5 (66.3 ) 888.4 Selling, general and administrative expenses 12.2 - 46.6 46.6 19.7 - 78.5 Integration-related costs and other, net 2.4 - 1.5 1.5 2.9 - 6.8 Restructuring and divestiture costs - - 0.8 0.8 0.5 - 1.3 Total operating costs and expenses 14.6 - 812.1 812.1 214.6 (66.3 ) 975.0 Operating income (loss) (14.6 ) - 64.5 64.5 22.3 - 72.2 Other income (expense): Interest income (expense), net 7.6 (22.0 ) 0.4 (21.6 ) (5.5 ) - (19.5 ) Foreign exchange loss - - (0.2 ) (0.2 ) (0.1 ) - (0.3 ) Equity in income (loss) of subsidiaries 49.5 (5.0 ) 6.6 6.6 - (56.1 ) - Income (loss) from continuing operations before income taxes 42.5 (27.0 ) 71.3 49.3 16.7 (56.1 ) 52.4 Provision for (benefit from) income taxes (2.0 ) (6.3 ) 17.1 10.8 0.1 - 8.9 Income (loss) from continuing operations 44.5 (20.7 ) 54.2 38.5 16.6 (56.1 ) 43.5 Discontinued operations: Income from discontinued operations - - 2.0 2.0 - - 2.0 Provision for income taxes of discontinued operations - - 0.4 0.4 - - 0.4 Net income from discontinued operations - - 1.6 1.6 - - 1.6 Consolidated net income (loss) 44.5 (20.7 ) 55.8 40.1 16.6 (56.1 ) 45.1 Less: net income attributable to noncontrolling interest - - - - 0.6 - 0.6 Net income (loss) attributable to Axiall $ 44.5 $ (20.7 ) $ 55.8 $ 40.1 $ 16.0 $ (56.1 ) $ 44.5 Comprehensive income (loss) attributable to Axiall $ 29.3 $ (28.9 ) $ 49.2 $ 33.5 $ 10.1 $ (43.6 ) $ 29.3 AXIALL CORPORATION Guarantor Condensed Consolidating Statement of Operations and Comprehensive Income (Loss) For the Nine Months Ended September 30, 2015 (Unaudited) (In millions) Parent Company (a) Eagle Spinco Inc. Guarantor Subsidiaries Excluding Eagle Spinco Inc. Guarantor Subsidiaries Including Eagle Spinco Inc. (b) Non-Guarantor Subsidiaries (c) Eliminations (d) Consolidated (a)+(b)+(c)+(d) Net sales $ - $ - $ 2,225.6 $ 2,225.6 $ 536.6 $ (156.5 ) $ 2,605.7 Operating costs and expenses: Cost of sales - - 1,972.4 1,972.4 443.2 (156.5 ) 2,259.1 Selling, general and administrative expenses 35.1 - 137.3 137.3 56.8 - 229.2 Integration-related costs and other, net 6.9 - 4.2 4.2 0.6 - 11.7 Restructuring and divestiture costs 7.6 - (0.4 ) (0.4 ) 4.2 - 11.4 Goodwill impairment charges - - 770.5 770.5 77.3 - 847.8 Total operating costs and expenses 49.6 - 2,884.0 2,884.0 582.1 (156.5 ) 3,359.2 Operating loss (49.6 ) - (658.4 ) (658.4 ) (45.5 ) - (753.5 ) Other expense: Interest income (expense), net 15.0 (60.7 ) (5.1 ) (65.9 ) (7.0 ) - (57.9 ) Foreign exchange loss - - (0.2 ) (0.2 ) (0.8 ) - (1.0 ) Debt refinancing fees - (0.1 ) (3.1 ) (3.2 ) - - (3.2 ) Equity in income (loss) of subsidiaries (725.9 ) (828.0 ) (26.2 ) (26.2 ) - 752.1 - Loss from continuing operations before income taxes (760.5 ) (888.8 ) (693.0 ) (753.9 ) (53.3 ) 752.1 (815.6 ) Benefit from income taxes (0.9 ) (1.6 ) (25.8 ) (27.4 ) (1.6 ) - (29.9 ) Loss from continuing operations (759.6 ) (887.2 ) (667.2 ) (726.5 ) (51.7 ) 752.1 (785.7 ) Discontinued operations: Income from discontinued operations - - 11.6 11.6 - - 11.6 Provision for income taxes of discontinued operations - - 5.3 5.3 - - 5.3 Net income from discontinued operations - - 6.3 6.3 - - 6.3 Consolidated net loss (759.6 ) (887.2 ) (660.9 ) (720.2 ) (51.7 ) 752.1 (779.4 ) Less: net loss attributable to noncontrolling interest - - - - (19.8 ) - (19.8 ) Net loss attributable to Axiall $ (759.6 ) $ (887.2 ) $ (660.9 ) $ (720.2 ) $ (31.9 ) $ 752.1 $ (759.6 ) Comprehensive loss attributable to Axiall $ (790.3 ) $ (853.6 ) $ (693.7 ) $ (753.0 ) $ (108.1 ) $ 861.1 $ (790.3 ) AXIALL CORPORATION Guarantor Condensed Consolidating Statement of Operations and Comprehensive Income (Loss) For the Nine Months Ended September 30, 2014 (Unaudited) (In millions) Parent Company (a) Eagle Spinco Inc. Guarantor Subsidiaries Excluding Eagle Spinco Inc. Guarantor Subsidiaries Including Eagle Spinco Inc. (b) Non-Guarantor Subsidiaries (c) Eliminations (d) Consolidated (a)+(b)+(c)+(d) Net sales $ - $ - $ 2,496.8 $ 2,496.8 $ 595.5 $ (186.5 ) $ 2,905.8 Operating costs and expenses: Cost of sales - - 2,217.0 2,217.0 488.9 (186.5 ) 2,519.4 Selling, general and administrative expenses 33.4 - 134.6 134.6 60.5 - 228.5 Integration-related costs and other, net 11.4 - 5.6 5.6 2.9 - 19.9 Restructuring and divestiture costs - - 2.7 2.7 2.2 - 4.9 Total operating costs and expenses 44.8 - 2,359.9 2,359.9 554.5 (186.5 ) 2,772.7 Operating income (loss) (44.8 ) - 136.9 136.9 41.0 - 133.1 Other income (expense): Interest income (expense), net 23.3 (65.3 ) 1.4 (63.9 ) (16.3 ) - (56.9 ) Foreign exchange gain (loss) - - (0.4 ) (0.4 ) 0.2 - (0.2 ) Equity in income (loss) of subsidiaries 75.8 (41.6 ) 15.3 15.3 - (91.1 ) - Income (loss) from continuing operations before income taxes 54.3 (106.9 ) 153.2 87.9 24.9 (91.1 ) 76.0 Provision for (benefit from) income taxes (5.8 ) (17.8 ) 34.4 16.6 2.0 - 12.8 Income (loss) from continuing operations 60.1 (89.1 ) 118.8 71.3 22.9 (91.1 ) 63.2 Discontinued operations: Loss from discontinued operations, before tax - - (0.9 ) (0.9 ) - - (0.9 ) Income tax benefit of discontinued operations - - (0.3 ) (0.3 ) - - (0.3 ) Net loss from discontinued operations - - (0.6 ) (0.6 ) - - (0.6 ) Consolidated net income (loss) 60.1 (89.1 ) 118.2 70.7 22.9 (91.1 ) 62.6 Less: net income attributable to noncontrolling interest - - - - 2.5 - 2.5 Net income (loss) attributable to Axiall $ 60.1 $ (89.1 ) $ 118.2 $ 70.7 $ 20.4 $ (91.1 ) $ 60.1 Comprehensive income (loss) attributable to Axiall $ 41.5 $ (137.8 ) $ 71.3 $ 23.7 $ 15.3 $ (39.0 ) $ 41.5
Guarantor Condensed Consolidating Statement of Cash Flows Information	AXIALL CORPORATION Guarantor Condensed Consolidating Statement of Cash Flows For the Nine Months Ended September 30, 2015 (Unaudited) (In millions) Parent Company (a) Eagle Spinco Inc. Guarantor Subsidiaries Excluding Eagle Inc. Guarantor Subsidiaries Including Eagle Spinco Inc. (b) Non-Guarantor Subsidiaries (c) Eliminations (d) Consolidated (a)+(b)+(c)+(d) Cash provided by operating activities of continuing operations $ 51.7 $ 15.4 $ 143.2 $ 143.1 $ 20.2 $ (56.7 ) $ 158.3 Cash used in operating activities of discontinued operations - - (3.6 ) (3.6 ) - - (3.6 ) Net cash provided by operating activities 51.7 15.4 139.6 139.5 20.2 (56.7 ) 154.7 Cash flows from investing Capital expenditures (0.6 ) - (108.0 ) (108.0 ) (7.9 ) - (116.5 ) Proceeds from the sale of assets and other - - 4.6 4.6 3.4 - 8.0 Cash used in investing activities of continuing operations (0.6 ) - (103.4 ) (103.4 ) (4.5 ) - (108.5 ) Cash provided by investing activities of discontinued operations - - 46.4 46.4 - - 46.4 Net cash used in investing activities (0.6 ) - (57.0 ) (57.0 ) (4.5 ) - (62.1 ) Cash flows from financing activities: Issuance of long-term debt - - 248.8 248.8 - - 248.8 Long-term debt payments - (194.4 ) (2.4 ) (196.8 ) - - (196.8 ) Intercompany financing - 194.4 (194.4 ) - - - - Fees paid relating to financing activities (0.3 ) - (3.3 ) (3.2 ) - - (3.5 ) Deferred acquisition payments (10.0 ) - - - - - (10.0 ) Dividends paid (34.4 ) - - - - - (34.4 ) Distribution to noncontrolling interest - - - - (8.4 ) - (8.4 ) Share-based compensation plan activity (6.4 ) - - - - - (6.4 ) Distribution to affiliate - (15.4 ) (27.1 ) (27.1 ) (29.6 ) 56.7 - Net cash provided by (used in) financing activities (51.1 ) (15.4 ) 21.6 21.7 (38.0 ) 56.7 (10.7 ) Effect of exchange rate changes on cash and cash equivalents - - - - (8.2 ) - (8.2 ) Net change in cash and cash equivalents - - 104.2 104.2 (30.5 ) - 73.7 Cash and cash equivalents at beginning of period - - 78.2 78.2 88.6 - 166.8 Cash and cash equivalents at end of period $ - $ - $ 182.4 $ 182.4 $ 58.1 $ - $ 240.5 AXIALL CORPORATION Guarantor Condensed Consolidating Statement of Cash Flows For the Nine Months Ended September 30, 2014 (Unaudited) (In millions) Parent Company (a) Eagle Spinco Inc. Guarantor Subsidiaries Excluding Eagle Spinco Inc. Guarantor Subsidiaries Including Eagle Spinco Inc. (b) Non-Guarantor Subsidiaries (c) Eliminations (d) Consolidated (a)+(b)+(c)+(d) Cash provided by operating activities – continuing operations $ 54.9 $ 11.7 $ 108.0 $ 110.4 $ 9.5 $ (20.8 ) $ 154.0 Cash provided by operating activities – discontinued operations - - 7.5 7.5 - - 7.5 Net cash provided by operating activities 54.9 11.7 115.5 117.9 9.5 (20.8 ) 161.5 Cash flows from investing activities: Capital expenditures (6.2 ) - (119.8 ) (119.8 ) (13.6 ) - (139.6 ) Acquisitions, net of cash acquired - - (5.8 ) (5.8 ) (0.3 ) - (6.1 ) Proceeds from sale of assets and other - - 3.7 3.7 0.2 - 3.9 Cash used in investing activities – continuing operations (6.2 ) - (121.9 ) (121.9 ) (13.7 ) - (141.8 ) Cash used in investing activities – discontinued operations - - (6.4 ) (6.4 ) - - (6.4 ) Net cash used in investing activities (6.2 ) - (128.3 ) (128.3 ) (13.7 ) - (148.2 ) Cash flows from financing activities: Borrowings under ABL revolver 148.9 - - - - - 148.9 Repayments under ABL revolver (148.9 ) - - - - - (148.9 ) Long-term debt payments - (2.1 ) (0.6 ) (2.6 ) (2.3 ) - (4.9 ) Deferred acquisition payments (10.0 ) - - - - - (10.0 ) Fees paid related to financing activities (0.2 ) (0.4 ) - (0.4 ) - - (0.6 ) Dividends paid (33.8 ) - - - - - (33.8 ) Distribution to noncontrolling interest - - - - (7.7 ) - (7.7 ) Share-based compensation plan activity (4.7 ) - - - - - (4.7 ) Distribution to affiliate - (9.2 ) (9.2 ) (9.2 ) (11.6 ) 20.8 - Net cash used in financing activities (48.7 ) (11.7 ) (9.8 ) (12.2 ) (21.6 ) 20.8 (61.7 ) Effect of exchange rate changes on cash and cash equivalents - - - - (4.4 ) - (4.4 ) Net change in cash and cash equivalents - - (22.6 ) (22.6 ) (30.2 ) - (52.8 ) Cash and cash equivalents at beginning of period - - 76.9 76.9 89.6 - 166.5 Cash and cash equivalents at end of period $ - $ - $ 54.3 $ 54.3 $ 59.4 $ - $ 113.7

EARNINGS PER SHARE (Details)

EARNINGS PER SHARE (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Numerator
Income (loss) from continuing operations	$ (797.5)	$ 43.5	$ (785.7)	$ 63.2
Less net income (loss) attributable to noncontrolling interest	(22.9)	0.6	(19.8)	2.5
Income (loss) from continuing operations attributable to Axiall	(774.6)	42.9	(765.9)	60.7
Less: net income (loss) from discontinued operations	5	1.6	6.3	(0.6)
Consolidated net income (loss) attributable to Axiall	$ (769.6)	$ 44.5	$ (759.6)	$ 60.1
Denominator
Weighted average common shares outstanding, basic	70.6	70.2	70.4	70
Dilutive impact of stock options and other share-based awards		0.4		0.6
Weighted average common shares outstanding, diluted	70.6	70.6	70.4	70.6
Basic earnings (loss) per share attributable to Axiall:
Basic earnings (loss) per share from continuing operations attributable to Axiall	$ (10.98)	$ 0.61	$ (10.88)	$ 0.87
Basic earnings (loss) per share from discontinued operations	0.08	0.03	0.09	(0.01)
Earnings (loss) per share attributable to Axiall	(10.90)	0.64	(10.79)	0.86
Diluted earnings (loss) per share attributable to Axiall:
Diluted earnings (loss) per share from continuing operations attributable to Axiall	(10.98)	0.61	(10.88)	0.86
Diluted earnings (loss) per share from discontinued operations	0.08	0.02	0.09	(0.01)
Earnings (loss) per share Attributable to Axiall	$ (10.90)	$ 0.63	$ (10.79)	$ 0.85

DISCONTINUED OPERATIONS (Detail

DISCONTINUED OPERATIONS (Details) - Aromatics - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Sep. 30, 2015
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Performance bonus payable		$ 5,000,000
INEOS Americas LLC.
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Decommissioning and dismantlement costs		5,000,000
Discontinued Operations Disposed Of By Sale
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Cash received from business disposal		52,400,000	$ 52,400,000
Business disposal, selling price		47,400,000	47,400,000
Pre tax gain on business disposal		14,100,000	14,100,000
Advance toward the cost of decommissioning and dismantling business		$ 5,000,000	5,000,000
Discontinued Operations Disposed Of By Sale | INEOS Americas LLC.
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Decommissioning and dismantlement costs			$ 5,000,000
Discontinued Operations Disposed Of By Sale | Scenario Plan
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Pre tax gain on business disposal	$ 5,500,000
Performance bonus payable	$ 5,500,000

DISCONTINUED OPERATIONS (Deta42

DISCONTINUED OPERATIONS (Details 1) - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Property, plant and equipment, net		$ 29.6
Non-current liabilities of discontinued operations		3.8
Aromatics | Discontinued Operations Disposed Of By Sale
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Receivables, net	$ 33.5	36.4
Inventories	23.9	31.8
Property, plant and equipment, net		29.6
Total assets	57.4	97.8
Accounts payable	23.6	30.9
Accrued compensation	0.3	0.3
Other accrued liabilities	8.5	1.4
Non-current liabilities of discontinued operations		3.8
Total liabilities	32.4	36.4
Net assets	$ 25	$ 61.4

DISCONTINUED OPERATIONS (Deta43

DISCONTINUED OPERATIONS (Details 2) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Operating costs and expenses:
Income (loss) from discontinued operations	$ 11	$ 2	$ 11.6	$ (0.9)
Less: Provision for (benefit from) income taxes of discontinued operations	6	0.4	5.3	(0.3)
Net income (loss) from discontinued operations	5	1.6	6.3	(0.6)
Aromatics | Discontinued Operations Disposed Of By Sale
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Net sales	125.1	222.2	400	594.2
Operating costs and expenses:
Cost of sales	127.3	219	399.6	591.3
Selling, general and administrative expenses	0.9	1.2	2.9	3.8
Total operating costs and expenses	128.2	220.2	402.5	595.1
Operating income (loss) from discontinued operations	(3.1)	2	(2.5)	(0.9)
Pre tax gain on business disposal	14.1		14.1
Income (loss) from discontinued operations	11	2	11.6	(0.9)
Less: Provision for (benefit from) income taxes of discontinued operations	6	0.4	5.3	(0.3)
Net income (loss) from discontinued operations	$ 5	$ 1.6	$ 6.3	$ (0.6)

DISCONTINUED OPERATIONS (Deta44

DISCONTINUED OPERATIONS (Details 3) - Aromatics - Discontinued Operations Disposed Of By Sale - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Depreciation and amortization	$ 0.6	$ 0.6	$ 1.9	$ 1.4
Capital expenditures	$ 0.2	$ 4.9	$ 1	$ 7.7

RESTRUCTURING AND DIVESTITURE45

RESTRUCTURING AND DIVESTITURE COSTS (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Restructuring Cost And Reserve [Line Items]
Divestiture costs		$ 0		$ 0
Other long-lived asset impairment charges			$ 700,000	1,000,000
Chlorovinyls
Restructuring Cost And Reserve [Line Items]
Divestiture costs	$ 200,000		400,000
Building Products | 2013 Building Products Restructuring Plan
Restructuring Cost And Reserve [Line Items]
Warranty costs	2,200,000		2,200,000
Severance cost	1,200,000	1,000,000	1,300,000	3,900,000
Other long-lived asset impairment charges		$ 300,000	300,000	$ 1,000,000
Corporate
Restructuring Cost And Reserve [Line Items]
Restructuring and divestiture costs	2,800,000		3,600,000
Severance cost	3,600,000		3,600,000
Corporate | Executives
Restructuring Cost And Reserve [Line Items]
Payment for restructuring costs			$ 500,000
Aromatics
Restructuring Cost And Reserve [Line Items]
Restructuring and divestiture costs	20,000,000
Performance bonus payable	5,000,000
Aromatics | INEOS Americas LLC.
Restructuring Cost And Reserve [Line Items]
Restructuring and divestiture costs	10,000,000
Decommissioning and dismantlement costs	$ 5,000,000

INVENTORIES (Details)

INVENTORIES (Details) - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014
Major classes of inventories
Raw materials	$ 104.8	$ 109.8
Work-in-process	2.7	2.6
Finished goods	229.8	209.5
Inventories	$ 337.3	$ 321.9

PROPERTY, PLANT AND EQUIPMENT47

PROPERTY, PLANT AND EQUIPMENT, NET (Details) - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014
Property, plant and equipment
Property, plant and equipment, at cost	$ 2,905.5	$ 2,840.1
Less: accumulated depreciation	1,301.8	1,204
Property, plant and equipment, net	1,603.7	1,636.1
Chemical manufacturing plants
Property, plant and equipment
Property, plant and equipment, at cost	1,307.8	1,299.5
Machinery and equipment
Property, plant and equipment
Property, plant and equipment, at cost	1,128.3	1,080
Buildings
Property, plant and equipment
Property, plant and equipment, at cost	188	199.5
Land and land improvements
Property, plant and equipment
Property, plant and equipment, at cost	164	176.5
Construction-in-progress
Property, plant and equipment
Property, plant and equipment, at cost	$ 117.4	$ 84.6

GOODWILL AND OTHER INTANGIBLE48

GOODWILL AND OTHER INTANGIBLE ASSETS (Details) $ in Millions	3 Months Ended	9 Months Ended
	Sep. 30, 2015USD ($)	Sep. 30, 2015USD ($)segment	Dec. 31, 2014USD ($)
Goodwill [Line Items]
Goodwill impairment charge	$ (847.8)	$ (847.8)
GOODWILL AND OTHER INTANGIBLE ASSETS
Number of segments that contain reporting units with goodwill and intangible assets | segment		2
Changes made to goodwill by reportable segment
Gross goodwill at the beginning of the period	1,081.7	$ 1,081.7	$ 1,951
Foreign currency translation adjustment		(21.5)
Accumulated impairment losses at the end of the period	(210)	(210)	(210)
Net goodwill at the end of the period	871.7	871.7	1,741
Goodwill impairment charge	(847.8)	(847.8)
Trade names
Changes made to goodwill by reportable segment
Indefinite-lived intangible assets, net of cumulative translation adjustment	5.9	5.9	6
Chlorovinyls
Goodwill [Line Items]
Goodwill impairment charge	(847.8)	(847.8)
Changes made to goodwill by reportable segment
Gross goodwill at the beginning of the period	921.5	921.5	1,790.8
Foreign currency translation adjustment		(21.5)
Accumulated impairment losses at the end of the period	(59.6)	(59.6)	(59.6)
Net goodwill at the end of the period	861.9	861.9	1,731.2
Goodwill impairment charge	(847.8)	(847.8)
Building Products
Changes made to goodwill by reportable segment
Gross goodwill at the beginning of the period	160.2	160.2	160.2
Accumulated impairment losses at the end of the period	(150.4)	(150.4)	(150.4)
Net goodwill at the end of the period	$ 9.8	$ 9.8	$ 9.8
Minimum | Compound, mouldings and siding reporting unit
Goodwill [Line Items]
Percentage that estimated fair values exceeded carrying values for the reporting unit	10.00%	10.00%

GOODWILL AND OTHER INTANGIBLE49

GOODWILL AND OTHER INTANGIBLE ASSETS (Details 2) - USD ($) $ in Millions	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Changes made to finite-lived intangible assets by reportable segment
Gross carrying amounts	$ 1,255.4		$ 1,255.4		$ 1,255.4
Accumulated impairment charges			(2.9)		(2.6)
Accumulated amortization	(202.8)		(202.8)		(152)
Foreign currency translation adjustment			(23.5)		(14.2)
Net carrying amounts	1,026.2		1,026.2		1,086.6
Amortization expense for the definite-lived intangible assets	16.5	$ 16.8	49.8	$ 50.4
Total definite-lived intangible asset estimated annual amortization expense for the next five fiscal years
Year one	66.4		66.4
Year two	66.4		66.4
Year three	66.4		66.4
Year four	66.4		66.4
Year five	66.4		66.4
Customer relationships
Changes made to finite-lived intangible assets by reportable segment
Gross carrying amounts	1,174.5		1,174.5		1,174.5
Accumulated impairment charges			(2.9)		(2.6)
Accumulated amortization	(180.7)		(180.7)		(133.2)
Foreign currency translation adjustment			(23.5)		(14.2)
Net carrying amounts	967.4		$ 967.4		1,024.5
Customer relationships | Weighted Average
Changes made to finite-lived intangible assets by reportable segment
Weighted average estimated useful life			15 years
Supply contracts
Changes made to finite-lived intangible assets by reportable segment
Gross carrying amounts	42.6		$ 42.6		42.6
Accumulated amortization	(5.6)		(5.6)		(4.1)
Net carrying amounts	37		$ 37		38.5
Supply contracts | Weighted Average
Changes made to finite-lived intangible assets by reportable segment
Weighted average estimated useful life			17 years
Technology
Changes made to finite-lived intangible assets by reportable segment
Gross carrying amounts	32.3		$ 32.3		32.3
Accumulated amortization	(15.6)		(15.6)		(14)
Net carrying amounts	16.7		$ 16.7		18.3
Technology | Weighted Average
Changes made to finite-lived intangible assets by reportable segment
Weighted average estimated useful life			16 years
Trade names
Changes made to finite-lived intangible assets by reportable segment
Gross carrying amounts	6		$ 6		6
Accumulated amortization	(0.9)		(0.9)		(0.7)
Net carrying amounts	5.1		$ 5.1		5.3
Trade names | Weighted Average
Changes made to finite-lived intangible assets by reportable segment
Weighted average estimated useful life			14 years
Chlorovinyls
Changes made to finite-lived intangible assets by reportable segment
Gross carrying amounts	1,205.8		$ 1,205.8		1,205.8
Accumulated impairment charges			(2.9)		(2.6)
Accumulated amortization	(175.7)		(175.7)		(127.2)
Foreign currency translation adjustment			(23.4)		(14.2)
Net carrying amounts	1,003.8		1,003.8		1,061.8
Chlorovinyls | Customer relationships
Changes made to finite-lived intangible assets by reportable segment
Gross carrying amounts	1,142.3		1,142.3		1,142.3
Accumulated impairment charges			(2.9)		(2.6)
Accumulated amortization	(167.4)		(167.4)		(121.1)
Foreign currency translation adjustment			(23.4)		(14.2)
Net carrying amounts	948.6		948.6		1,004.4
Chlorovinyls | Supply contracts
Changes made to finite-lived intangible assets by reportable segment
Gross carrying amounts	42.6		42.6		42.6
Accumulated amortization	(5.6)		(5.6)		(4.1)
Net carrying amounts	37		37		38.5
Chlorovinyls | Technology
Changes made to finite-lived intangible assets by reportable segment
Gross carrying amounts	14.9		14.9		14.9
Accumulated amortization	(1.8)		(1.8)		(1.3)
Net carrying amounts	13.1		13.1		13.6
Chlorovinyls | Trade names
Changes made to finite-lived intangible assets by reportable segment
Gross carrying amounts	6		6		6
Accumulated amortization	(0.9)		(0.9)		(0.7)
Net carrying amounts	5.1		5.1		5.3
Building Products
Changes made to finite-lived intangible assets by reportable segment
Gross carrying amounts	49.6		49.6		49.6
Accumulated amortization	(27.1)		(27.1)		(24.8)
Foreign currency translation adjustment			(0.1)
Net carrying amounts	22.4		22.4		24.8
Building Products | Customer relationships
Changes made to finite-lived intangible assets by reportable segment
Gross carrying amounts	32.2		32.2		32.2
Accumulated amortization	(13.3)		(13.3)		(12.1)
Foreign currency translation adjustment			(0.1)
Net carrying amounts	18.8		18.8		20.1
Building Products | Technology
Changes made to finite-lived intangible assets by reportable segment
Gross carrying amounts	17.4		17.4		17.4
Accumulated amortization	(13.8)		(13.8)		(12.7)
Net carrying amounts	$ 3.6		$ 3.6		$ 4.7

OTHER ASSETS, NET (Details)

OTHER ASSETS, NET (Details) - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014
Other assets, net of accumulated amortization
Deferred financing costs, net	$ 23.1	$ 26.2
Deferred income taxes	21.1	21.1
Advances to and investments in joint ventures, net	21.5	14.7
Other	6.7	7.8
Total other assets, net	$ 72.4	$ 69.8

LONG-TERM DEBT AND LEASE FINA51

LONG-TERM DEBT AND LEASE FINANCING OBLIGATION (Details)	Feb. 27, 2015USD ($)	Sep. 30, 2015USD ($)	Dec. 31, 2014USD ($)	Feb. 01, 2013USD ($)
Debt Instrument
Total debt		$ 1,383,500,000	$ 1,330,600,000
Less: current portion of long-term debt		(2,500,000)	(2,800,000)
Long-term debt, net		1,381,000,000	1,327,800,000
Lease financing obligation		$ 82,200,000	94,200,000
Lease financing obligation term		10 years
Future minimum lease payments
2,015		$ 1,200,000
2,016		4,800,000
2,017		$ 1,200,000
Letter of Credit
Debt Instrument
Collateralized letter of credit expiration date		Feb. 2, 2015
4.625 Notes
Debt Instrument
Total debt		$ 688,000,000	$ 688,000,000
Debt maturity date		Feb. 15, 2021
Principal amount		$ 688,000,000
Stated Interest Rate (as a percent)		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
Debt Instrument
Total debt		$ 450,000,000	$ 450,000,000
Debt maturity date		May 15, 2023
Principal amount				$ 450,000,000
Stated Interest Rate (as a percent)		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 | Due 2017
Debt Instrument
Total debt			192,600,000
Debt maturity date		Jan. 28, 2017
Term Loan | Due 2022
Debt Instrument
Total debt		$ 245,500,000
Debt maturity date		Feb. 27, 2022
Stated Interest Rate (as a percent)		4.00%
Term Loan | Due 2022 | Axiall Holdco
Debt Instrument
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 | Due 2022 | Axiall Holdco | Base Rate
Debt Instrument
Variable interest rate margin (as a percent)	1.50%
Variable interest rate basis floor (as a percent)	2.00%
Term Loan | Due 2022 | Axiall Holdco | LIBOR
Debt Instrument
Variable interest rate margin (as a percent)	3.25%
Variable interest rate basis floor (as a percent)	0.75%
ABL Revolver
Debt Instrument
Total debt		$ 0	$ 0
Debt maturity date		Dec. 17, 2019
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		$ 438,800,000
Outstanding letters of credit		$ 81,900,000
Debt instrument, covenant compliance		As of September 30, 2015, 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.
ABL Revolver | LIBOR or Certain United States Index Rates | Minimum
Debt Instrument
Variable interest rate margin (as a percent)		3.20%
ABL Revolver | LIBOR or Certain United States Index Rates | Maximum
Debt Instrument
Variable interest rate margin (as a percent)		3.75%

FAIR VALUE OF FINANCIAL INSTR52

FAIR VALUE OF FINANCIAL INSTRUMENTS (Details) - USD ($) $ in Millions	9 Months Ended		12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Debt issuance costs	$ 3.5	$ 0.6
4.625 Notes
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Interest rate (as a percent)	4.625%		4.625%
Senior Notes4.875 Percent Due2023
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Interest rate (as a percent)	4.875%		4.875%
Term Loan Due2017
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Debt issuance costs			$ 1.8
Term Loan Due2022
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Debt issuance costs and discounts	$ 2.7
Carrying Reported Amount Fair Value Disclosure | Commodity contracts
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Commodity purchase contracts	(3.2)		(12.9)
Estimate Of Fair Value Fair Value Disclosure | Commodity contracts
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Commodity purchase contracts	(3.2)		(12.9)
Fair Value Inputs Level1 | Carrying Reported Amount Fair Value Disclosure | 4.625 Notes
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Long-term debt	688		688
Fair Value Inputs Level1 | Carrying Reported Amount Fair Value Disclosure | Senior Notes4.875 Percent Due2023
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Long-term debt	450		450
Fair Value Inputs Level1 | Estimate Of Fair Value Fair Value Disclosure | 4.625 Notes
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Long-term debt	585.7		651.9
Fair Value Inputs Level1 | Estimate Of Fair Value Fair Value Disclosure | Senior Notes4.875 Percent Due2023
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Long-term debt	378.8		426.7
Fair Value Inputs Level2 | Carrying Reported Amount Fair Value Disclosure | Term Loan Due2017
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Long-term debt			192.6
Fair Value Inputs Level2 | Carrying Reported Amount Fair Value Disclosure | Term Loan Due2022
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Long-term debt	245.5
Fair Value Inputs Level2 | Estimate Of Fair Value Fair Value Disclosure | Term Loan Due2017
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Long-term debt			$ 194.4
Fair Value Inputs Level2 | Estimate Of Fair Value Fair Value Disclosure | Term Loan Due2022
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Long-term debt	$ 249.9

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details)	9 Months Ended
	Sep. 30, 2015USD ($)plaintiffitem	Dec. 31, 2014USD ($)
Loss Contingencies [Line Items]
Environmental contingencies	$ 42,000,000	$ 54,000,000
Current reserves for environmental contingencies	$ 2,000,000	12,000,000
Number of plant site locations | item	2
Minimum
Loss Contingencies [Line Items]
Potential additional loss contingencies	$ 52,000,000
Maximum
Loss Contingencies [Line Items]
Potential additional loss contingencies	89,000,000
Lake Charles, South facility
Loss Contingencies [Line Items]
Environmental contingencies	12,000,000	15,000,000
Natrium, West Virginia facility
Loss Contingencies [Line Items]
Environmental contingencies	$ 18,000,000	15,000,000
Natrium, West Virginia facility and Lake Charles, South facility | Minimum
Loss Contingencies [Line Items]
Period during which facilities are operational	65 years
Calcasieu River Estuary in Lake Charles Louisiana
Loss Contingencies [Line Items]
Number of individuals that have filed lawsuits against the Company | plaintiff	2,615
Environmental contingencies	$ 4,000,000	$ 18,000,000

EMPLOYEE RETIREMENT PLANS (Deta

EMPLOYEE RETIREMENT PLANS (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2016	Sep. 01, 2015	Dec. 31, 2014
OPEB Benefits
Defined Contribution Plan Disclosure [Line Items]
Changes in OPEB benefit obligation			$ (29.8)
Discount rate						3.59%	3.90%
Increase (decrease) in service cost due to remeasurement			(0.2)
Increase (decrease) in interest cost due to remeasurement			$ (0.2)
Defined benefit plan weighted average rates, service cost			3.59%
Defined benefit plan weighted average rates, interest cost			3.59%
OPEB Benefits | Minimum
Defined Contribution Plan Disclosure [Line Items]
Spot rate for service cost			0.65%
Spot rate for interest cost			0.65%
OPEB Benefits | Maximum
Defined Contribution Plan Disclosure [Line Items]
Spot rate for service cost			5.01%
Spot rate for interest cost			5.01%
OPEB Benefits | Estimated
Defined Contribution Plan Disclosure [Line Items]
Estimated increase (decrease) in service cost					$ (7)
Estimated increase (decrease) in interest cost					$ (7)
U.S. Pension Plans
Defined Contribution Plan Disclosure [Line Items]
Expense related to the defined contribution plans	$ 3.6	$ 3.4	$ 10.9	$ 10.8

EMPLOYEE RETIREMENT PLANS (De55

EMPLOYEE RETIREMENT PLANS (Details 1) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Pension Benefits
Components of net periodic benefit income:
Interest cost	$ (7,700,000)	$ (7,900,000)	$ (23,100,000)	$ (23,700,000)
Service cost	(1,100,000)	(900,000)	(3,300,000)	(2,700,000)
Expected return on assets	11,400,000	11,800,000	34,200,000	35,400,000
Amortization of actuarial gain (loss)	(700,000)	100,000	(2,100,000)	300,000
Total net periodic benefit income	1,900,000	3,100,000	5,700,000	9,300,000
Contributions
Estimated payments for the current fiscal year	1,900,000		1,900,000
Employer contribution	0	0	0	0
OPEB Benefits
Components of net periodic benefit income:
Interest cost	(900,000)	(1,100,000)	(3,100,000)	(3,300,000)
Service cost	(200,000)	(200,000)	(600,000)	(600,000)
Amortization of prior service credit	2,500,000	2,200,000	7,100,000	6,800,000
Total net periodic benefit income	1,400,000	$ 900,000	3,400,000	$ 2,900,000
Contributions
Estimated payments for the current fiscal year	$ 8,900,000		$ 8,900,000

ACCUMULATED OTHER COMPREHENSI56

ACCUMULATED OTHER COMPREHENSIVE INCOME AND OTHER COMPREHENSIVE INCOME (LOSS) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Accumulated Other Comprehensive Loss
Balance at the beginning of the period			$ (73.7)
Other comprehensive income (loss) before reclassifications			(21.6)
Amounts reclassified from accumulated other comprehensive loss, net of tax			(9.1)
Other comprehensive loss attributable to Axiall, net of tax	$ (11.3)	$ (15.2)	(30.7)	$ (18.6)
Balance at the end of the period	(104.4)		(104.4)
Change in foreign currency translation adjustment
Accumulated Other Comprehensive Loss
Balance at the beginning of the period			(20.4)
Other comprehensive income (loss) before reclassifications			(57)
Other comprehensive loss attributable to Axiall, net of tax			(57)
Balance at the end of the period	(77.4)		(77.4)
Change in derivative cash flow hedges
Accumulated Other Comprehensive Loss
Balance at the beginning of the period			(8.3)
Other comprehensive income (loss) before reclassifications			13
Amounts reclassified from accumulated other comprehensive loss, net of tax			(6)
Other comprehensive loss attributable to Axiall, net of tax			7
Balance at the end of the period	(1.3)		(1.3)
Change in pension and OPEB liability adjustments
Accumulated Other Comprehensive Loss
Balance at the beginning of the period			(45)
Other comprehensive income (loss) before reclassifications			22.4
Amounts reclassified from accumulated other comprehensive loss, net of tax			(3.1)
Other comprehensive loss attributable to Axiall, net of tax			19.3
Balance at the end of the period	$ (25.7)		$ (25.7)

ACCUMULATED OTHER COMPREHENSI57

ACCUMULATED OTHER COMPREHENSIVE INCOME AND OTHER COMPREHENSIVE INCOME (LOSS) (Details 2) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Other comprehensive loss
Other comprehensive loss, before income taxes	$ (12.2)	$ (28.3)	$ (27.3)	$ (35.6)
Total tax expense (benefit) for the period	5.9	(11.2)	7.2	(13.8)
Other comprehensive loss, net of tax	(18.1)	(17.1)	(34.5)	(21.8)
Commodity contracts
Other comprehensive loss
Other comprehensive loss, before income taxes	0.2	1.8	7.3	1.7
Change in pension and OPEB liability adjustments
Other comprehensive loss
Amortization of actuarial gain (loss) and prior service credit	(1.8)	(2.3)	(5)	(7.1)
Other pension and OPEB plan adjustments	35.7		36.1
Other comprehensive loss, before income taxes	33.9	(2.3)	31.1	(7.1)
Total tax expense (benefit) for the period	12.7	(0.9)	11.8	(2.7)
Other comprehensive loss, net of tax	21.2	(1.4)	19.3	(4.4)
Change in pension and OPEB liability adjustments | Other comprehensive loss reclassifications
Other comprehensive loss
Other comprehensive loss, net of tax	(1.1)	(1.4)	(3.1)	(4.4)
Change in pension and OPEB liability adjustments | Cost of sales and selling, general and administrative expenses | Other comprehensive loss reclassifications
Other comprehensive loss
Amortization of actuarial gain (loss) and prior service credit	(1.8)	(2.3)	(5)	(7.1)
Change in pension and OPEB liability adjustments | Provision for income taxes | Other comprehensive loss reclassifications
Other comprehensive loss
Total tax expense (benefit) for the period	(0.7)	(0.9)	(1.9)	(2.7)
Change in foreign currency translation adjustment
Other comprehensive loss
Other comprehensive loss, before income taxes	(46.3)	(27.4)	(69.6)	(29.3)
Total tax expense (benefit) for the period	(6.9)	(10.8)	(8.8)	(11.4)
Other comprehensive loss, net of tax	(39.4)	(16.6)	(60.8)	(17.9)
Change in derivative cash flow hedges
Other comprehensive loss
Other comprehensive loss, before income taxes	0.2	1.4	11.2	0.8
Total tax expense (benefit) for the period	0.1	0.5	4.2	0.3
Other comprehensive loss, net of tax	0.1	0.9	7	0.5
Change in derivative cash flow hedges | Other comprehensive loss reclassifications
Other comprehensive loss
Other comprehensive loss, net of tax	(0.6)		(6)
Change in derivative cash flow hedges | Cost of sales | Other comprehensive loss reclassifications
Other comprehensive loss
Other comprehensive loss, before income taxes	(1)		(9.7)
Change in derivative cash flow hedges | Provision for income taxes | Other comprehensive loss reclassifications
Other comprehensive loss
Total tax expense (benefit) for the period	$ (0.4)		(3.7)
Equity interest in investee's other comprehensive income (loss)
Other comprehensive loss
Other comprehensive loss, before income taxes		$ (0.4)	$ 3.9	$ (0.9)

INVESTMENTS (Details)

INVESTMENTS (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2015USD ($)MW	Sep. 30, 2014USD ($)	Sep. 30, 2015USD ($)MW	Sep. 30, 2014USD ($)	Dec. 31, 2014USD ($)
Investments and related party transactions
Noncontrolling interest - beginning of period			$ 107,900,000
Net income (loss) attributable to noncontrolling interest	$ (22,900,000)	$ 600,000	(19,800,000)	$ 2,500,000
Other comprehensive loss attributable to noncontrolling interest	6,800,000	1,900,000	3,800,000	3,200,000
Distribution to noncontrolling interest			(8,400,000)	(7,700,000)
Noncontrolling interest - end of period	$ 75,900,000		$ 75,900,000
Several manufacturing joint ventures
Investments and related party transactions
Ownership interest (as a percent)	50.00%		50.00%
RS Cogen
Investments and related party transactions
Ownership interest (as a percent)	50.00%		50.00%
Production capacity of combined cycle natural gas-fired cogeneration facility in Lake Charles, Louisiana (in megawatt) | MW	425		425
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	$ 167,100,000		167,100,000
Purchases under future commitment	6,500,000	6,300,000	19,400,000	18,700,000
RS Cogen | Not a primary beneficiary | Chlorovinyls
Investments and related party transactions
Investment in and net advances to RS Cogen	12,100,000		12,100,000		$ 4,600,000
Supply contracts	37,000,000		37,000,000		38,500,000
Maximum exposure to loss	$ 49,100,000		$ 49,100,000		$ 43,100,000
TCI
Investments and related party transactions
Ownership interest (as a percent)	60.00%		60.00%
Noncontrolling interest - beginning of period			$ 107,900,000	119,400,000
Net income (loss) attributable to noncontrolling interest			(19,805,000)	2,413,000
Other comprehensive loss attributable to noncontrolling interest			(3,800,000)	(3,200,000)
Distribution to noncontrolling interest			(8,400,000)	(7,700,000)
Noncontrolling interest - end of period	$ 75,900,000	$ 111,000,000	$ 75,900,000	$ 111,000,000

SHARE-BASED COMPENSATION (Detai

SHARE-BASED COMPENSATION (Details) $ in Millions	1 Months Ended	3 Months Ended		9 Months Ended
	May. 31, 2015installment	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)
Total after-tax share-based compensation cost by type of program
Share-based compensation expense		$ 0.2	$ 4.7	$ 7.9	$ 11.8
Income tax provision related to share-based compensation expense		(0.1)	(1.6)	(2.5)	(4.1)
After tax share-based compensation expense		0.1	$ 3.1	5.4	$ 7.7
PRSUs | Executive officers | Contingent on Company's relative total shareholder return | Minimum
Share-based compensation
Percentage multiplier to determine number of shares to be awarded in connection with vesting of PRSUs	0.00%
PRSUs | Executive officers | Contingent on Company's relative total shareholder return | Maximum
Share-based compensation
Percentage multiplier to determine number of shares to be awarded in connection with vesting of PRSUs	200.00%
PRSUs | Executive officers | Contingent on having a positive Adjusted EBITDA
Share-based compensation
Number of installments that PRSUs will vest in | installment	3
PRSUs | Certain executive officers and non-officer employees
Share-based compensation
Number of installments that PRSUs will vest in | installment	3
Restricted Stock Units R S U
Total after-tax share-based compensation cost by type of program
Value of forfeited restricted stock units		$ 3		$ 3

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
INCOME TAXES
Effective income tax rate (as a percent)	4.10%	17.00%	3.70%	16.80%
Change in uncertain tax positions		$ 4.5		$ 8

SEGMENT INFORMATION (Details)

SEGMENT INFORMATION (Details) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)	Sep. 30, 2015USD ($)segmentitem	Sep. 30, 2014USD ($)
Segment information
Number of reportable segments | segment			2
Segment information
Total net sales	$ 874.4	$ 1,047.2	$ 2,605.7	$ 2,905.8
Operating income (loss)	(811.3)	72.2	(753.5)	133.1
Interest expense, net	(19.6)	(19.5)	(57.9)	(56.9)
Debt refinancing costs			(3.2)
Foreign exchange loss	(0.5)	(0.3)	(1)	(0.2)
Income (loss) from continuing operations before income taxes	(831.4)	52.4	(815.6)	76
Eliminations, Unallocated and Other
Segment information
Total net sales	(60)	(75.4)	(177.4)	(195.1)
Operating income (loss)	(19.4)	(21.4)	$ (55.5)	(53.8)
Building Products
Segment information
Number of primary product groups | item			2
Segment information
Total net sales	248	277.8	$ 664.8	676.3
Building Products | Operating Segments
Segment information
Total net sales	248	277.8	664.8	676.3
Operating income (loss)	20.2	24	32.5	27.4
Chlorovinyls
Segment information
Total net sales	626.4	769.4	1,940.9	2,229.5
Chlorovinyls | Operating Segments
Segment information
Total net sales	686.4	844.8	2,118.3	2,424.6
Operating income (loss)	(812.1)	69.6	(730.5)	159.5
Chlorovinyls | Intersegment Elimination
Segment information
Total net sales	$ 60	$ 75.4	$ 177.4	$ 195.1

GUARANTOR INFORMATION (Details)

GUARANTOR INFORMATION (Details) - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2014	Dec. 31, 2013
Assets:
Cash and cash equivalents	$ 240.5	$ 166.8	$ 113.7	$ 166.5
Receivables, net of allowance for doubtful accounts	446.6	430.6
Inventories	337.3	321.9
Prepaid expenses and other	36.1	89.7
Deferred income taxes	30.6	28
Current assets of discontinued operations	57.4	68.2
Total current assets	1,148.5	1,105.2
Property, plant and equipment, net	1,603.7	1,636.1
Goodwill	871.7	1,741
Customer relationships, net	967.4	1,024.5
Other intangible assets, net	64.7	68.1
Other assets, net	72.4	69.8
Total assets	4,728.4	5,674.3
Non-current assets of discontinued operations		29.6
Liabilities and Equity:
Current portion of long-term debt	2.5	2.8
Accounts payable	267.8	264.6
Interest payable	12.8	15.2
Income taxes payable	15.4	3.1
Accrued compensation	44.2	33.3
Other accrued liabilities	109	132.5
Current liabilities of discontinued operations	32.4	32.6
Total current liabilities	484.1	484.1
Long-term debt, excluding the current portion of long-term debt	1,381	1,327.8
Lease financing obligation	82.2	94.2
Deferred income taxes	703.8	767.5
Pension and other post-retirement benefits	202.5	250.5
Other non-current liabilities	141.9	157.4
Total liabilities	2,995.5	3,085.3
Equity:
Total Axiall stockholders’ equity	1,657	2,481.1
Noncontrolling interest	75.9	107.9
Total equity	1,732.9	2,589
Total liabilities and equity	4,728.4	5,674.3
Non-current liabilities of discontinued operations		3.8
Eliminations
Assets:
Receivables, net of allowance for doubtful accounts	(38.2)	(261.1)
Prepaid expenses and other	(0.4)
Total current assets	(38.6)	(261.1)
Long-term receivables—affiliates	(900)	(1,292.9)
Other assets, net		(0.6)
Investment in subsidiaries	(1,760.9)	(1,973.2)
Total assets	(2,699.5)	(3,527.8)
Liabilities and Equity:
Accounts payable	(38.2)	(261.1)
Income taxes payable	(0.4)
Total current liabilities	(38.6)	(261.1)
Long-term payables—affiliates	(900)	(1,292.9)
Deferred income taxes		(0.6)
Other non-current liabilities	(7)	(77.1)
Total liabilities	(945.6)	(1,631.7)
Equity:
Total Axiall stockholders’ equity	(1,753.9)	(1,896.1)
Total equity	(1,753.9)	(1,896.1)
Total liabilities and equity	$ (2,699.5)	(3,527.8)
Spinco and the other Guarantor Subsidiaries
Guarantor Condensed Consolidating Balance Sheet Information
Ownership interest (as a percent)	100.00%
Parent Company | Reportable legal entity
Assets:
Receivables, net of allowance for doubtful accounts	$ 15.5	162.8
Prepaid expenses and other	0.7	0.1
Deferred income taxes	3.1	3.1
Total current assets	19.3	166
Property, plant and equipment, net	11.2	12
Long-term receivables—affiliates	900	1,292.9
Other assets, net	15.9	17
Investment in subsidiaries	1,267.3	1,682.7
Total assets	2,213.7	3,170.6
Liabilities and Equity:
Accounts payable	30.3	97.2
Interest payable	8.6	3
Accrued compensation	7.3
Other accrued liabilities	15.3	14.3
Total current liabilities	61.5	114.5
Long-term debt, excluding the current portion of long-term debt	450	450
Deferred income taxes	16.2	10
Pension and other post-retirement benefits	4.2	4.4
Other non-current liabilities	24.8	110.6
Total liabilities	556.7	689.6
Equity:
Total Axiall stockholders’ equity	1,657	2,481.1
Total equity	1,657	2,481.1
Total liabilities and equity	2,213.7	3,170.6
Spinco | Reportable legal entity
Assets:
Deferred income taxes	0.6
Total current assets	0.6
Other assets, net	10.1	12.4
Investment in subsidiaries	1,865.2	2,831.2
Total assets	1,875.9	2,843.6
Liabilities and Equity:
Current portion of long-term debt		2.8
Accounts payable	35.3	178.6
Interest payable	4.2	12.2
Total current liabilities	39.5	193.6
Long-term debt, excluding the current portion of long-term debt	688	877.8
Long-term payables—affiliates	900	900
Total liabilities	1,627.5	1,971.4
Equity:
Total Axiall stockholders’ equity	248.4	872.2
Total equity	248.4	872.2
Total liabilities and equity	1,875.9	2,843.6
Guarantor Subsidiaries Excluding Eagle Spinco Inc. | Reportable legal entity
Assets:
Cash and cash equivalents	182.4	78.2	54.3	76.9
Receivables, net of allowance for doubtful accounts	394.7	473.3
Inventories	247.4	225.2
Prepaid expenses and other	29.2	83
Deferred income taxes	27.5	24.9
Current assets of discontinued operations	57.4	68.2
Total current assets	938.6	952.8
Property, plant and equipment, net	1,352.1	1,338.1
Goodwill	723.2	1,493.7
Customer relationships, net	836.8	877.9
Other intangible assets, net	64.5	67.8
Other assets, net	42	31.7
Investment in subsidiaries	493.6	290.5
Total assets	4,450.8	5,082.1
Non-current assets of discontinued operations		29.6
Liabilities and Equity:
Current portion of long-term debt	2.5
Accounts payable	220.6	218.9
Income taxes payable	15.8	0.9
Accrued compensation	25.8	25
Other accrued liabilities	58	88.9
Current liabilities of discontinued operations	32.4	32.6
Total current liabilities	355.1	366.3
Long-term debt, excluding the current portion of long-term debt	243
Deferred income taxes	656.1	720.4
Pension and other post-retirement benefits	188.9	235.7
Other non-current liabilities	114.8	114.9
Total liabilities	1,557.9	1,441.1
Equity:
Total Axiall stockholders’ equity	2,892.9	3,641
Total equity	2,892.9	3,641
Total liabilities and equity	4,450.8	5,082.1
Non-current liabilities of discontinued operations		3.8
Guarantor Subsidiaries Including Eagle Spinco Inc | Reportable legal entity
Assets:
Cash and cash equivalents	182.4	78.2	54.3	76.9
Receivables, net of allowance for doubtful accounts	374.7	457.5
Inventories	247.4	225.2
Prepaid expenses and other	29.2	83
Deferred income taxes	27.5	24.9
Current assets of discontinued operations	57.4	68.2
Total current assets	918.6	937
Property, plant and equipment, net	1,352.1	1,338.1
Goodwill	723.2	1,493.7
Customer relationships, net	836.8	877.9
Other intangible assets, net	64.5	67.8
Other assets, net	52	44
Investment in subsidiaries	493.6	290.5
Total assets	4,440.8	5,078.6
Non-current assets of discontinued operations		29.6
Liabilities and Equity:
Current portion of long-term debt	2.5	2.8
Accounts payable	236	381.6
Interest payable	4.2	12.2
Income taxes payable	15.8	0.9
Accrued compensation	25.8	25
Other accrued liabilities	58	88.9
Current liabilities of discontinued operations	32.4	32.6
Total current liabilities	374.7	544
Long-term debt, excluding the current portion of long-term debt	931	877.8
Long-term payables—affiliates	900	900
Deferred income taxes	655.4	720.4
Pension and other post-retirement benefits	188.9	235.7
Other non-current liabilities	114.8	114.9
Total liabilities	3,164.8	3,396.6
Equity:
Total Axiall stockholders’ equity	1,276	1,682
Total equity	1,276	1,682
Total liabilities and equity	4,440.8	5,078.6
Non-current liabilities of discontinued operations		3.8
Non-Guarantor Subsidiaries | Reportable legal entity
Assets:
Cash and cash equivalents	58.1	88.6	$ 59.4	$ 89.6
Receivables, net of allowance for doubtful accounts	94.6	71.4
Inventories	89.9	96.7
Prepaid expenses and other	6.6	6.6
Total current assets	249.2	263.3
Property, plant and equipment, net	240.4	286
Goodwill	148.5	247.3
Customer relationships, net	130.6	146.6
Other intangible assets, net	0.2	0.3
Other assets, net	4.5	9.4
Total assets	773.4	952.9
Liabilities and Equity:
Accounts payable	39.7	46.9
Income taxes payable		2.2
Accrued compensation	11.1	8.3
Other accrued liabilities	35.7	29.3
Total current liabilities	86.5	86.7
Long-term payables—affiliates		392.9
Lease financing obligation	82.2	94.2
Deferred income taxes	32.2	37.7
Pension and other post-retirement benefits	9.4	10.4
Other non-current liabilities	9.3	9
Total liabilities	219.6	630.9
Equity:
Total Axiall stockholders’ equity	477.9	214.1
Noncontrolling interest	75.9	107.9
Total equity	553.8	322
Total liabilities and equity	$ 773.4	$ 952.9
Senior Notes4.875 Percent Due2023
Guarantor Condensed Consolidating Balance Sheet Information
Interest rate (as a percent)	4.875%
4.625 Notes
Guarantor Condensed Consolidating Balance Sheet Information
Interest rate (as a percent)	4.625%

GUARANTOR INFORMATION (Details

GUARANTOR INFORMATION (Details 2) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Guarantor Condensed Consolidating Statement of Operations and Comprehensive Loss
Net sales	$ 874.4	$ 1,047.2	$ 2,605.7	$ 2,905.8
Operating costs and expenses:
Cost of sales	756.9	888.4	2,259.1	2,519.4
Selling, general and administrative expenses	68.6	78.5	229.2	228.5
Integration-related costs and other, net	2.4	6.8	11.7	19.9
Restructuring and divestiture costs	10	1.3	11.4	4.9
Goodwill impairment charges	847.8		847.8
Total operating costs and expenses	1,685.7	975	3,359.2	2,772.7
Operating income (loss)	(811.3)	72.2	(753.5)	133.1
Other expense:
Interest income (expense), net	(19.6)	(19.5)	(57.9)	(56.9)
Foreign exchange gain (loss)	(0.5)	(0.3)	(1)	(0.2)
Loss on redemption and other debt costs			(3.2)
Income (loss) from continuing operations before income taxes	(831.4)	52.4	(815.6)	76
Provision for (benefit from) income taxes	(33.9)	8.9	(29.9)	12.8
Net income (loss) from continuing operations	(797.5)	43.5	(785.7)	63.2
Discontinued operations:
Income (loss) from discontinued operations	11	2	11.6	(0.9)
Less: Provision for (benefit from) income taxes of discontinued operations	6	0.4	5.3	(0.3)
Net income (loss) from discontinued operations	5	1.6	6.3	(0.6)
Consolidated net income (loss)	(792.5)	45.1	(779.4)	62.6
Less: net income (loss) attributable to noncontrolling interest	(22.9)	0.6	(19.8)	2.5
Net income (loss) attributable to Axiall	(769.6)	44.5	(759.6)	60.1
Comprehensive income (loss) attributable to Axiall	(780.9)	29.3	(790.3)	41.5
Reportable legal entity | Parent Company
Operating costs and expenses:
Selling, general and administrative expenses	8.8	12.2	35.1	33.4
Integration-related costs and other, net	1.5	2.4	6.9	11.4
Restructuring and divestiture costs	6.6		7.6
Total operating costs and expenses	16.9	14.6	49.6	44.8
Operating income (loss)	(16.9)	(14.6)	(49.6)	(44.8)
Other expense:
Interest income (expense), net	4.5	7.6	15	23.3
Equity in income (loss) of subsidiaries	(755.3)	49.5	(725.9)	75.8
Income (loss) from continuing operations before income taxes	(767.7)	42.5	(760.5)	54.3
Provision for (benefit from) income taxes	1.9	(2)	(0.9)	(5.8)
Net income (loss) from continuing operations	(769.6)	44.5	(759.6)	60.1
Discontinued operations:
Consolidated net income (loss)	(769.6)	44.5	(759.6)	60.1
Net income (loss) attributable to Axiall	(769.6)	44.5	(759.6)	60.1
Comprehensive income (loss) attributable to Axiall	(780.9)	29.3	(790.3)	41.5
Reportable legal entity | Spinco
Other expense:
Interest income (expense), net	(20.1)	(22)	(60.7)	(65.3)
Loss on redemption and other debt costs			(0.1)
Equity in income (loss) of subsidiaries	(815.9)	(5)	(828)	(41.6)
Income (loss) from continuing operations before income taxes	(836)	(27)	(888.8)	(106.9)
Provision for (benefit from) income taxes	3.6	(6.3)	(1.6)	(17.8)
Net income (loss) from continuing operations	(839.6)	(20.7)	(887.2)	(89.1)
Discontinued operations:
Consolidated net income (loss)	(839.6)	(20.7)	(887.2)	(89.1)
Net income (loss) attributable to Axiall	(839.6)	(20.7)	(887.2)	(89.1)
Comprehensive income (loss) attributable to Axiall	(831.2)	(28.9)	(853.6)	(137.8)
Reportable legal entity | Guarantor Subsidiaries Excluding Eagle Spinco Inc.
Guarantor Condensed Consolidating Statement of Operations and Comprehensive Loss
Net sales	732.7	876.6	2,225.6	2,496.8
Operating costs and expenses:
Cost of sales	651.9	763.2	1,972.4	2,217
Selling, general and administrative expenses	43.6	46.6	137.3	134.6
Integration-related costs and other, net	0.9	1.5	4.2	5.6
Restructuring and divestiture costs	(0.3)	0.8	(0.4)	2.7
Goodwill impairment charges	770.5		770.5
Total operating costs and expenses	1,466.6	812.1	2,884	2,359.9
Operating income (loss)	(733.9)	64.5	(658.4)	136.9
Other expense:
Interest income (expense), net	(2.3)	0.4	(5.1)	1.4
Foreign exchange gain (loss)		(0.2)	(0.2)	(0.4)
Loss on redemption and other debt costs			(3.1)
Equity in income (loss) of subsidiaries	(37)	6.6	(26.2)	15.3
Income (loss) from continuing operations before income taxes	(773.2)	71.3	(693)	153.2
Provision for (benefit from) income taxes	(36.6)	17.1	(25.8)	34.4
Net income (loss) from continuing operations	(736.6)	54.2	(667.2)	118.8
Discontinued operations:
Income (loss) from discontinued operations	11	2	11.6	(0.9)
Less: Provision for (benefit from) income taxes of discontinued operations	6	0.4	5.3	(0.3)
Net income (loss) from discontinued operations	5	1.6	6.3	(0.6)
Consolidated net income (loss)	(731.6)	55.8	(660.9)	118.2
Net income (loss) attributable to Axiall	(731.6)	55.8	(660.9)	118.2
Comprehensive income (loss) attributable to Axiall	(742.9)	49.2	(693.7)	71.3
Reportable legal entity | Guarantor Subsidiaries Including Eagle Spinco Inc
Guarantor Condensed Consolidating Statement of Operations and Comprehensive Loss
Net sales	732.7	876.6	2,225.6	2,496.8
Operating costs and expenses:
Cost of sales	651.9	763.2	1,972.4	2,217
Selling, general and administrative expenses	43.6	46.6	137.3	134.6
Integration-related costs and other, net	0.9	1.5	4.2	5.6
Restructuring and divestiture costs	(0.3)	0.8	(0.4)	2.7
Goodwill impairment charges	770.5		770.5
Total operating costs and expenses	1,466.6	812.1	2,884	2,359.9
Operating income (loss)	(733.9)	64.5	(658.4)	136.9
Other expense:
Interest income (expense), net	(22.3)	(21.6)	(65.9)	(63.9)
Foreign exchange gain (loss)		(0.2)	(0.2)	(0.4)
Loss on redemption and other debt costs			(3.2)
Equity in income (loss) of subsidiaries	(37)	6.6	(26.2)	15.3
Income (loss) from continuing operations before income taxes	(793.2)	49.3	(753.9)	87.9
Provision for (benefit from) income taxes	(33.1)	10.8	(27.4)	16.6
Net income (loss) from continuing operations	(760.1)	38.5	(726.5)	71.3
Discontinued operations:
Income (loss) from discontinued operations	11	2	11.6	(0.9)
Less: Provision for (benefit from) income taxes of discontinued operations	6	0.4	5.3	(0.3)
Net income (loss) from discontinued operations	5	1.6	6.3	(0.6)
Consolidated net income (loss)	(755.1)	40.1	(720.2)	70.7
Net income (loss) attributable to Axiall	(755.1)	40.1	(720.2)	70.7
Comprehensive income (loss) attributable to Axiall	(766.4)	33.5	(753)	23.7
Reportable legal entity | Non-Guarantor Subsidiaries
Guarantor Condensed Consolidating Statement of Operations and Comprehensive Loss
Net sales	194.3	236.9	536.6	595.5
Operating costs and expenses:
Cost of sales	157.6	191.5	443.2	488.9
Selling, general and administrative expenses	16.2	19.7	56.8	60.5
Integration-related costs and other, net		2.9	0.6	2.9
Restructuring and divestiture costs	3.7	0.5	4.2	2.2
Goodwill impairment charges	77.3		77.3
Total operating costs and expenses	254.8	214.6	582.1	554.5
Operating income (loss)	(60.5)	22.3	(45.5)	41
Other expense:
Interest income (expense), net	(1.8)	(5.5)	(7)	(16.3)
Foreign exchange gain (loss)	(0.5)	(0.1)	(0.8)	0.2
Income (loss) from continuing operations before income taxes	(62.8)	16.7	(53.3)	24.9
Provision for (benefit from) income taxes	(2.7)	0.1	(1.6)	2
Net income (loss) from continuing operations	(60.1)	16.6	(51.7)	22.9
Discontinued operations:
Consolidated net income (loss)	(60.1)	16.6	(51.7)	22.9
Less: net income (loss) attributable to noncontrolling interest	(22.9)	0.6	(19.8)	2.5
Net income (loss) attributable to Axiall	(37.2)	16	(31.9)	20.4
Comprehensive income (loss) attributable to Axiall	(76.5)	10.1	(108.1)	15.3
Eliminations
Guarantor Condensed Consolidating Statement of Operations and Comprehensive Loss
Net sales	(52.6)	(66.3)	(156.5)	(186.5)
Operating costs and expenses:
Cost of sales	(52.6)	(66.3)	(156.5)	(186.5)
Total operating costs and expenses	(52.6)	(66.3)	(156.5)	(186.5)
Other expense:
Equity in income (loss) of subsidiaries	792.3	(56.1)	752.1	(91.1)
Income (loss) from continuing operations before income taxes	792.3	(56.1)	752.1	(91.1)
Net income (loss) from continuing operations	792.3	(56.1)	752.1	(91.1)
Discontinued operations:
Consolidated net income (loss)	792.3	(56.1)	752.1	(91.1)
Net income (loss) attributable to Axiall	792.3	(56.1)	752.1	(91.1)
Comprehensive income (loss) attributable to Axiall	$ 842.9	$ (43.6)	$ 861.1	$ (39)

GUARANTOR INFORMATION (Detail64

GUARANTOR INFORMATION (Details 3) - USD ($) $ in Millions	9 Months Ended		12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Guarantor Condensed Consolidating Statement of Cash Flows Information
Cash provided by operating activities of continuing operations	$ 158.3	$ 154
Cash provided by (used in) operating activities of discontinued operations	(3.6)	7.5
Net cash provided by operating activities	154.7	161.5
Cash flows from investing activities:
Capital expenditures	(116.5)	(139.6)
Acquisitions, net of cash acquired		(6.1)
Proceeds from sale of assets and other	8	3.9
Cash used in investing activities of continuing operations	(108.5)	(141.8)
Cash provided by (used in) investing activities of discontinued operations	46.4	(6.4)
Net cash used in investing activities	(62.1)	(148.2)
Cash flows from financing activities:
Borrowings under ABL revolver		148.9
Repayments under ABL revolver		(148.9)
Issuance of long-term debt	248.8
Repayments of long-term debt	(196.8)	(4.9)
Fees paid related to financing activities	(3.5)	(0.6)
Deferred acquisition payments	(10)	(10)
Dividends paid	(34.4)	(33.8)
Distribution to noncontrolling interest	(8.4)	(7.7)
Share-based compensation plan activity	(6.4)	(4.7)
Net cash used in financing activities	(10.7)	(61.7)
Effect of exchange rate changes on cash and cash equivalents	(8.2)	(4.4)
Net change in cash and cash equivalents	73.7	(52.8)
Cash and cash equivalents at beginning of period	166.8	166.5	$ 166.5
Cash and cash equivalents at end of period	240.5	113.7	166.8
Reportable legal entity | Parent Company
Guarantor Condensed Consolidating Statement of Cash Flows Information
Cash provided by operating activities of continuing operations	51.7	54.9
Net cash provided by operating activities	51.7	54.9
Cash flows from investing activities:
Capital expenditures	(0.6)	(6.2)
Cash used in investing activities of continuing operations	(0.6)	(6.2)
Net cash used in investing activities	(0.6)	(6.2)
Cash flows from financing activities:
Borrowings under ABL revolver		148.9
Repayments under ABL revolver		(148.9)
Fees paid related to financing activities	(0.3)	(0.2)
Deferred acquisition payments	(10)	(10)
Dividends paid	(34.4)	(33.8)
Share-based compensation plan activity	(6.4)	(4.7)
Net cash used in financing activities	(51.1)	(48.7)
Reportable legal entity | Spinco
Guarantor Condensed Consolidating Statement of Cash Flows Information
Cash provided by operating activities of continuing operations	15.4	11.7
Net cash provided by operating activities	15.4	11.7
Cash flows from financing activities:
Repayments of long-term debt	(194.4)	(2.1)
Intercompany financing	194.4
Fees paid related to financing activities		(0.4)
Distribution to affiliate	(15.4)	(9.2)
Net cash used in financing activities	(15.4)	(11.7)
Reportable legal entity | Guarantor Subsidiaries Excluding Eagle Spinco Inc.
Guarantor Condensed Consolidating Statement of Cash Flows Information
Cash provided by operating activities of continuing operations	143.2	108
Cash provided by (used in) operating activities of discontinued operations	(3.6)	7.5
Net cash provided by operating activities	139.6	115.5
Cash flows from investing activities:
Capital expenditures	(108)	(119.8)
Acquisitions, net of cash acquired		(5.8)
Proceeds from sale of assets and other	4.6	3.7
Cash used in investing activities of continuing operations	(103.4)	(121.9)
Cash provided by (used in) investing activities of discontinued operations	46.4	(6.4)
Net cash used in investing activities	(57)	(128.3)
Cash flows from financing activities:
Issuance of long-term debt	248.8
Repayments of long-term debt	(2.4)	(0.6)
Intercompany financing	(194.4)
Fees paid related to financing activities	(3.3)
Distribution to affiliate	(27.1)	(9.2)
Net cash used in financing activities	21.6	(9.8)
Net change in cash and cash equivalents	104.2	(22.6)
Cash and cash equivalents at beginning of period	78.2	76.9	76.9
Cash and cash equivalents at end of period	182.4	54.3	78.2
Reportable legal entity | Guarantor Subsidiaries Including Eagle Spinco Inc
Guarantor Condensed Consolidating Statement of Cash Flows Information
Cash provided by operating activities of continuing operations	143.1	110.4
Cash provided by (used in) operating activities of discontinued operations	(3.6)	7.5
Net cash provided by operating activities	139.5	117.9
Cash flows from investing activities:
Capital expenditures	(108)	(119.8)
Acquisitions, net of cash acquired		(5.8)
Proceeds from sale of assets and other	4.6	3.7
Cash used in investing activities of continuing operations	(103.4)	(121.9)
Cash provided by (used in) investing activities of discontinued operations	46.4	(6.4)
Net cash used in investing activities	(57)	(128.3)
Cash flows from financing activities:
Issuance of long-term debt	248.8
Repayments of long-term debt	(196.8)	(2.6)
Fees paid related to financing activities	(3.2)	(0.4)
Distribution to affiliate	(27.1)	(9.2)
Net cash used in financing activities	21.7	(12.2)
Net change in cash and cash equivalents	104.2	(22.6)
Cash and cash equivalents at beginning of period	78.2	76.9	76.9
Cash and cash equivalents at end of period	182.4	54.3	78.2
Reportable legal entity | Non-Guarantor Subsidiaries
Guarantor Condensed Consolidating Statement of Cash Flows Information
Cash provided by operating activities of continuing operations	20.2	9.5
Net cash provided by operating activities	20.2	9.5
Cash flows from investing activities:
Capital expenditures	(7.9)	(13.6)
Acquisitions, net of cash acquired		(0.3)
Proceeds from sale of assets and other	3.4	0.2
Cash used in investing activities of continuing operations	(4.5)	(13.7)
Net cash used in investing activities	(4.5)	(13.7)
Cash flows from financing activities:
Repayments of long-term debt		(2.3)
Distribution to noncontrolling interest	(8.4)	(7.7)
Distribution to affiliate	(29.6)	(11.6)
Net cash used in financing activities	(38)	(21.6)
Effect of exchange rate changes on cash and cash equivalents	(8.2)	(4.4)
Net change in cash and cash equivalents	(30.5)	(30.2)
Cash and cash equivalents at beginning of period	88.6	89.6	89.6
Cash and cash equivalents at end of period	58.1	59.4	$ 88.6
Eliminations
Guarantor Condensed Consolidating Statement of Cash Flows Information
Cash provided by operating activities of continuing operations	(56.7)	(20.8)
Net cash provided by operating activities	(56.7)	(20.8)
Cash flows from financing activities:
Distribution to affiliate	56.7	20.8
Net cash used in financing activities	$ 56.7	$ 20.8