Quarterly report pursuant to Section 13 or 15(d)

Relationship with AWI and Related Entities

v3.4.0.3
Relationship with AWI and Related Entities
3 Months Ended
Mar. 31, 2016
Related Party Transactions [Abstract]  
Relationship with AWI and Related Entities
RELATIONSHIP WITH AWI AND RELATED ENTITIES
Allocation of general corporate and other expenses
These Condensed Combined Financial Statements include expense allocations for certain functions provided by AWI, including, but not limited to finance, legal, information technology, and human resources as well as pension expenses. In 2015, these expenses were allocated on the basis of direct usage when identifiable, with the remainder allocated on the basis of revenue, headcount, or other measures. Beginning in the first quarter of 2016, such expenses were deemed to be directly attributed to our segments.
The presentation of these costs allocated to us by AWI in our Condensed Combined Statements of Operations and Comprehensive Income (Loss) is as follows:
 
Three Months Ended March 31,
(Dollars in millions)
2016
 
2015
Expense (income), net:
 
 
 
Cost of goods sold
$

 
$
2.3

Selling, general and administrative expenses
0.5

 
7.3

Other non-operating (income)

 
(0.2
)
Other non-operating expense
0.3

 

Total
$
0.8

 
$
9.4