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Document and Entity Information - USD ($) $ in Millions	12 Months Ended
Document and Entity Information - USD ($) $ in Millions	Dec. 31, 2012	Feb. 15, 2013	Jun. 30, 2012
Entity Information [Line Items]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2012
Document Fiscal Year Focus	2012
Document Fiscal Period Focus	FY
Trading Symbol	LXU
Entity Registrant Name	LSB INDUSTRIES INC
Entity Central Index Key	0000060714
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	Yes
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		22,423,273
Entity Public Float			$ 580

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Current assets:
Cash and cash equivalents	$ 98,020	$ 124,929
Restricted cash	31	31
Short-term investments		10,005
Accounts receivable, net	82,801	87,351
Inventories	64,973	59,506
Supplies, prepaid items and other:
Prepaid insurance	10,049	5,953
Precious metals	13,528	17,777
Supplies	9,855	7,513
Fair value of derivatives and other	170	53
Prepaid income taxes		8,679
Other	2,096	2,034
Total supplies, prepaid items and other	35,698	42,009
Deferred income taxes	3,224	4,275
Total current assets	284,747	328,106
Property, plant and equipment, net	281,871	164,547
Other assets:
Investment in affiliate	1,809	2,910
Goodwill	1,724	1,724
Other, net	6,461	4,722
Total other assets	9,994	9,356
Total assets	576,612	502,009
Current liabilities:
Accounts payable	68,333	57,891
Short-term financing	9,254	5,646
Accrued and other liabilities	34,698	28,677
Current portion of long-term debt	4,798	4,935
Total current liabilities	117,083	97,149
Long-term debt	67,643	74,525
Noncurrent accrued and other liabilities	16,369	15,239
Deferred income taxes	21,020	21,826
Commitments and contingencies (Note 12)
Stockholders' equity:
Common stock, $.10 par value; 75,000,000 shares authorized, 26,731,360 shares issued (26,638,285 shares at December 31, 2011)	2,673	2,664
Capital in excess of par value	165,006	162,092
Retained earnings	212,192	153,888
Stockholders equity including treasury stock	382,871	321,644
Less treasury stock, at cost:
Common stock, 4,320,462 shares	28,374	28,374
Total stockholders' equity	354,497	293,270
Total Liabilities and Stockholders' equity	576,612	502,009
Series B Preferred Stock [Member]
Stockholders' equity:
Preferred stock, value	2,000	2,000
Series D Preferred Stock [Member]
Stockholders' equity:
Preferred stock, value	$ 1,000	$ 1,000

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2012	Dec. 31, 2011
Common stock, par value	$ 0.10	$ 0.10
Common stock, shares authorized	75,000,000	75,000,000
Common stock, shares issued	26,731,360	26,638,285
Treasury stock, common shares	4,320,462	4,320,462
Series B Preferred Stock [Member]
Convertible preferred stock dividend rate	12.00%	12.00%
Series B cumulative, convertible preferred stock, par value	$ 100	$ 100
Preferred stock, shares issued	20,000	20,000
Preferred stock, shares outstanding	20,000	20,000
Series D Preferred Stock [Member]
Convertible preferred stock dividend rate	6.00%	6.00%
Series D cumulative, convertible Class C preferred stock, par value	$ 0	$ 0
Preferred stock, shares issued	1,000,000	1,000,000
Preferred stock, shares outstanding	1,000,000	1,000,000

Consolidated Statements of Income - USD ($) $ in Thousands	12 Months Ended
Consolidated Statements of Income - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Net sales	$ 759,031	$ 805,256	$ 609,905
Cost of sales	575,295	582,238	471,280
Gross profit	183,736	223,018	138,625
Selling, general and administrative expense	89,988	86,343	89,720
Provisions for (recovery of) losses on accounts receivable	(214)	347	145
Other expense	2,118	3,823	1,262
Other income	(3,811)	(3,938)	(8,427)
Operating income	95,655	136,443	55,925
Interest expense	4,237	6,658	7,427
Losses on extinguishment of debt		136	52
Non-operating other income, net	(281)		(53)
Income from continuing operations before provisions for income taxes and equity in earnings of affiliate	91,699	129,649	48,499
Provisions for income taxes	33,594	46,208	19,787
Equity in earnings of affiliate	(681)	(543)	(1,003)
Income from continuing operations	58,786	83,984	29,715
Net loss from discontinued operations	182	142	141
Net income	58,604	83,842	29,574
Dividends on preferred stocks	300	305	305
Net income applicable to common stock	$ 58,304	$ 83,537	$ 29,269
Basic:
Income from continuing operations	$ 2.62	$ 3.81	$ 1.39
Net loss from discontinued operations	(0.01)	(0.01)	(0.01)
Net income	2.61	3.80	1.38
Diluted:
Income from continuing operations	2.50	3.59	1.33
Net loss from discontinued operations	(0.01)	(0.01)	(0.01)
Net income	$ 2.49	$ 3.58	$ 1.32

Consolidated Statements of Stockholders' Equity - USD ($) $ in Thousands	Total	Common Stock Shares [Member]	Non-Redeemable Preferred Stock [Member]	Capital in Excess of Par Value [Member]	Retained Earnings [Member]	Treasury Stock-Common [Member]
Balance at Dec. 31, 2009	$ 150,607	$ 2,537	$ 3,000	$ 129,941	$ 41,082	$ (25,953)
Balance, shares at Dec. 31, 2009		25,369,000
Net income	29,574				29,574
Dividends paid on preferred stocks	(305)				(305)
Stock-based compensation	1,005			1,005
Exercise of stock options	829	$ 11		818
Exercise of stock options, shares		106,000
Excess income tax benefit associated with stock-based compensation	78			78
Acquisition of 177,100 shares of common stock	(2,421)					(2,421)
Conversion of 37,13 and 68 shares of redeemable preferred stock to common stock in 2010, 2011 and 2012 respectively	3			3
Conversion of redeemable preferred stock to common stock, shares		2,000
Balance at Dec. 31, 2010	179,370	$ 2,548	3,000	131,845	70,351	(28,374)
Balance, shares at Dec. 31, 2010		25,477,000
Net income	83,842				83,842
Dividends paid on preferred stocks	(305)				(305)
Stock-based compensation	1,099			1,099
Conversion of convertible debt to common stock	26,904	$ 98		26,806
Conversion of convertible debt to common stock, shares		983,000
Exercise of stock options	1,197	$ 18		1,179
Exercise of stock options, shares		178,000
Excess income tax benefit associated with stock-based compensation	1,162			1,162
Conversion of 37,13 and 68 shares of redeemable preferred stock to common stock in 2010, 2011 and 2012 respectively	$ 1			1
Conversion of redeemable preferred stock to common stock, shares	979,160
Balance at Dec. 31, 2011	$ 293,270	$ 2,664	3,000	162,092	153,888	(28,374)
Balance, shares at Dec. 31, 2011		26,638,000
Net income	58,604				58,604
Dividends paid on preferred stocks	(300)				(300)
Stock-based compensation	1,652			1,652
Exercise of stock options	767	$ 9		758
Exercise of stock options, shares		90,000
Excess income tax benefit associated with stock-based compensation	498			498
Conversion of 37,13 and 68 shares of redeemable preferred stock to common stock in 2010, 2011 and 2012 respectively	$ 6			6
Conversion of redeemable preferred stock to common stock, shares		3,000
Balance at Dec. 31, 2012	$ 354,497	$ 2,673	$ 3,000	$ 165,006	$ 212,192	$ (28,374)
Balance, shares at Dec. 31, 2012		26,731,000

Consolidated Statements of Stockholders' Equity (Parenthetical) - shares	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Number of acquired common stock shares			177,100
Number of converted redeemable preference shares	68	13	37

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Cash flows from continuing operating activities
Net income	$ 58,604	$ 83,842	$ 29,574
Adjustments to reconcile net income to net cash provided by continuing operating activities:
Net loss from discontinued operations	182	142	141
Deferred income taxes	245	8,688	2,310
Losses on extinguishment of debt		136	52
Expense associated with modification of secured term loan		387
Expense associated with induced conversion of 5.5% convertible debentures		558
Net gains on carbon credits	(155)	(151)
Losses on sales and disposals of property and equipment	996	1,280	460
Gains on property insurance recoveries associated with property, plant and equipment			(7,500)
Depreciation, depletion and amortization of property, plant and equipment	20,681	18,762	17,329
Amortization of other assets	328	440	651
Stock-based compensation	1,652	1,099	1,005
Provisions for (recovery of) losses on accounts receivable	(214)	347	145
Provisions for losses on inventory	1,140	590	184
Provision for (realization of) losses on firm sales commitments	212		(371)
Equity in earnings of affiliate	(681)	(543)	(1,003)
Distributions received from affiliate	1,782	1,649	825
Changes in fair value of commodities contracts	(79)	(11)	(761)
Changes in fair value of interest rate contracts	(367)	346	(34)
Other			(10)
Cash provided (used) by changes in assets and liabilities (net of effects of discontinued operations):
Accounts receivable	7,935	(13,451)	(17,340)
Inventories	(6,607)	60	(9,277)
Prepaid and accrued income taxes	11,013	(12,805)	5,947
Other supplies, prepaid items and other	(2,254)	(8,755)	(1,585)
Accounts payable	980	2,175	15,556
Commodities contracts	11	761	150
Customer deposits	3,684	1,919	1,951
Other current and noncurrent liabilities	383	2,506	5,802
Net cash provided by continuing operating activities	99,471	89,971	44,201
Cash flows from continuing investing activities
Capital expenditures	(92,644)	(44,221)	(34,475)
Acquisition of working interests in natural gas properties	(50,219)
Proceeds from property insurance recovery associated with property, plant and equipment	11,415		8,829
Proceeds from sales of property and equipment	307	112	99
Purchases of short-term investments	(10,032)	(10,014)	(30,009)
Proceeds from short-term investments	20,037	10,012	30,057
Proceeds from (deposits of) restricted cash			(1)
Proceeds from sales of carbon credits	761	2,597
Payments on contractual obligations-carbon credits	(786)	(2,266)
Other assets	(508)	(816)	(488)
Net cash used by continuing investing activities	(121,669)	(44,596)	(25,988)
Cash flows from continuing financing activities
Proceeds from revolving debt facility	209,238	669,739	540,098
Payments on revolving debt facility	(209,238)	(669,739)	(540,098)
Proceeds from secured term loan, net of fees		14,766
Proceeds from modification of secured term loan, net of fees		10,347
Proceeds from other long-term debt, net of fees			47
Payments associated with induced conversion of 5.5% convertible debentures		(558)
Acquisitions of 5.5% convertible debentures			(2,494)
Payments on other long-term debt	(7,019)	(15,345)	(8,909)
Payments on loans secured by cash value of life insurance policies	(1,918)	(84)	(380)
Payments of debt issuance costs	(88)	(112)
Proceeds from short-term financing	11,192	6,775	4,585
Payments on short-term financing	(7,584)	(4,950)	(3,781)
Proceeds from exercises of stock options	767	1,197	829
Purchase of treasury stock			(2,421)
Excess income tax benefit associated with stock-based compensation	498	1,160	185
Acquisition of redeemable preferred stock	(39)
Dividends paid on preferred stocks	(300)	(305)	(305)
Net cash provided (used) by continuing financing activities	(4,491)	12,891	(12,644)
Cash flows of discontinued operations:
Operating cash flows	(220)	(283)	(362)
Net increase (decrease) in cash and cash equivalents	(26,909)	57,983	5,207
Cash and cash equivalents at beginning of year	124,929	66,946	61,739
Cash and cash equivalents at end of year	98,020	124,929	66,946
Cash payments for:
Interest on long-term debt and other	4,325	6,547	6,954
Income taxes, net of refunds	21,766	49,129	11,373
Noncash investing and financing activities:
Insurance claims receivable associated with property, plant and equipment	546		171
Other assets, accounts payable, other liabilities, and long-term debt associated with additions of property, plant and equipment	$ 15,522	6,289	5,420
Debt issuance costs incurred associated with secured term loan		839
Debt issuance costs written off associated with 5.5% debentures		353	$ 58
Accrued liabilities extinguished associated with 5.5% debentures		349
5.5% debentures converted to common stock		$ 26,900

Consolidated Statements of Cash Flows (Parenthetical)	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
5.5% Convertible Senior Subordinated Notes due 2012
Interest rate on convertible debentures	5.50%	5.50%	5.50%

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2012

Summary of Significant Accounting Policies

1. Summary of Significant Accounting Policies

Basis of Consolidation—LSB Industries, Inc. (“LSB”) and its subsidiaries (the “Company”, “We”, “Us”, or “Our”) are consolidated in the accompanying consolidated financial statements. We are involved in manufacturing and marketing operations. We are primarily engaged in the manufacture and sale of chemical products (the “Chemical Business”) and the manufacture and sale of geothermal and water source heat pumps and air handling products (the “Climate Control Business”). LSB is a holding company with no significant operations or assets other than cash, cash equivalents, and investments in its subsidiaries. Our Chemical Business’ ownership of working interests in natural gas properties is accounted for as an undivided interest, whereby we reflect our proportionate share of the underlying assets, liabilities, revenues and expenses. Entities that are 20% to 50% owned and for which we have significant influence are accounted for on the equity method. All material intercompany accounts and transactions have been eliminated.

Use of Estimates—The preparation of consolidated financial statements in conformity with United States generally accepted accounting principles (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Business Combinations—We account for an acquired business using the acquisition method of accounting, which requires that the assets acquired and liabilities assumed be recorded at the date of acquisition at their respective fair values. If applicable, any excess of the purchase price over the estimated fair values of the net assets acquired is recorded as goodwill. Acquisition-related costs are recognized separately from the business combination and are expensed as incurred.

Cash and Cash Equivalents—Investments, which consist of highly liquid investments with original maturities of three months or less, are considered cash equivalents.

Restricted Cash—Restricted cash consists of cash balances that are legally restricted or designated by us for specific purposes.

Short-Term Investments—Investments, which consisted of certificates of deposit with an original maturity of 13 weeks, are considered short-term investments. These investments are carried at cost which approximates fair value. All of these investments were held by financial institutions within the United States (“U.S.”) and none of these investments were in excess of the federally insured limits.

Accounts Receivable—Our accounts receivable are stated at net realizable value. This value includes an appropriate allowance for estimated uncollectible accounts to reflect any loss anticipated on accounts receivable balances. Our estimate is based on historical experience and periodic assessment of outstanding accounts receivable, particularly those accounts that are past due (based upon the terms of the sale). Our periodic assessment of our accounts receivable is based on our best estimate of amounts that are not recoverable.

Inventories—Inventories are stated at the lower of cost (determined using the first-in, first-out (“FIFO”) basis) or market (net realizable value). Finished goods and work-in-process inventories include material, labor, and manufacturing overhead costs. Additionally, we review inventories and record inventory reserves for slow-moving inventory items.

Precious Metals—Precious metals are used as a catalyst in the Chemical Business manufacturing process. Precious metals are carried at cost, with cost being determined using the FIFO basis. Because some of the catalyst consumed in the production process cannot be readily recovered and the amount and timing of recoveries are not predictable, we follow the practice of expensing precious metals as they are consumed. Occasionally, during major maintenance or capital projects, we may be able to perform procedures to recover precious metals (previously expensed) which have accumulated over time within the manufacturing equipment. Recoveries of precious metals are recognized at historical FIFO costs. When we accumulate precious metals in excess of our production requirements, we may sell a portion of the excess metals.

Property, Plant and Equipment—Property, plant and equipment (“PP&E”) are stated at cost, net of accumulated depreciation, depletion and amortization (“DD&A”). Leases meeting capital lease criteria are capitalized in PP&E. Major renewals and improvements that increase the life, value, or productive capacity of assets are capitalized in PP&E while maintenance, repairs and minor renewals are expensed as incurred. In addition, maintenance, repairs and minor renewal costs relating to planned major maintenance activities (“Turnarounds”) in our Chemical Business are expensed as they are incurred. As it relates to natural gas properties, leasehold costs, intangible drilling and other costs of successful wells and development dry holes are capitalized in PP&E based on successful efforts accounting. The costs of exploratory wells are initially capitalized in PP&E, but expensed if and when the well is determined to be nonproductive. Interest cost on borrowings incurred during a significant construction or development project is capitalized in PP&E. Capitalized interest is added to the underlying asset and amortized over the estimated useful lives of the assets. Fully depreciated assets are retained in PP&E and accumulated DD&A accounts until disposal. When PP&E are retired, sold, or otherwise disposed, the asset’s carrying amount and related accumulated DD&A are removed from the accounts and any gain or loss is included in other income or expense.

For financial reporting purposes, depreciation of the costs of PP&E is primarily computed using the straight-line method over the estimated useful lives of the assets. DD&A of the costs of producing natural gas properties are computed using the units of production method primarily on a field-by-field basis using proved or proved developed reserves, as applicable, as estimated by our independent consulting petroleum engineer. No provision for depreciation is made on construction in progress or capital spare parts until such time as the relevant assets are put into service. No provision for DD&A is made on nonproducing leasehold costs and exploratory wells in progress until such time as the relevant assets relate to proven resources.

Our natural gas reserves are based on estimates and assumptions, which affect our DD&A calculations. Our independent consulting petroleum engineer, with our assistance, prepares estimates of natural gas reserves based on available relevant data and information. For DD&A purposes, and as required by the guidelines and definitions established by the Securities and Exchange Commission (“SEC”), the reserve estimates are based on average natural gas prices during the 12-month period, determined as an unweighted arithmetic average of the first-day-of-the-month price for each month.

Impairment of Long-Lived Assets—Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset (asset group) may not be recoverable. An impairment loss would be recognized when the carrying amount of an asset (asset group) exceeds the estimated undiscounted future cash flows expected to result from the use of the asset (asset group) and its eventual disposition. If assets to be held and used are considered to be impaired, the impairment to be recognized is the amount by which the carrying amounts of the assets exceed the fair values of the assets as measured by the present value of future net cash flows expected to be generated by the assets or their appraised value. As it relates to natural gas properties, proven natural gas properties are reviewed for impairment on a field-by-field basis and nonproducing leasehold costs are reviewed for impairment on a property-by-property basis.

In general, assets held for sale are reported at the lower of the carrying amounts of the assets or fair values less costs to sell. At December 31, 2012 and 2011, we had no long-lived assets classified as assets held for sale.

Debt Issuance Costs—Debt issuance costs are amortized over the term of the associated debt instrument. In general, if debt is extinguished prior to maturity, the associated debt issuance costs, if any, are written off and included in the gain or loss on extinguishment of debt.

Goodwill—Goodwill is reviewed for impairment at least annually. An impairment loss generally would be recognized when the carrying amount of the reporting unit’s net assets exceeds the estimated fair value of the reporting unit. Reporting units are one level below the business segment level. No impairments of goodwill were incurred in 2012, 2011 or 2010. Goodwill relates to business acquisitions in prior periods in the following business segments:


	December 31,
	2012		2011
	(In Thousands)
Chemical	$	1,621	$	1,621
Climate Control		103		103

Total goodwill	$	1,724	$	1,724

Accrued Insurance Liabilities—We are self-insured up to certain limits for group health, workers’ compensation and general liability claims. Above these limits, we have commercial stop-loss insurance coverage for our contractual exposure on group health claims and statutory limits under workers’ compensation obligations. We also carry umbrella insurance of $100 million for most general liability and auto liability risks. We have a separate $50 million insurance policy covering pollution liability at our Chemical Business facilities. Additional pollution liability coverage for our other facilities is provided in our general liability and umbrella policies. As it relates to our natural gas properties within our Chemical Business that we do not operate but only own a working interest, insurance policies are maintained by the operator, which we are responsible for our proportionate share of the costs involved.

Our accrued self-insurance liabilities are based on estimates of claims, which include the reported incurred claims amounts plus the reserves established by our insurance adjustors and/or estimates provided by attorneys handling the claims, if any, up to the amount of our self-insurance limits. In addition, our accrued insurance liabilities include estimates of incurred, but not reported, claims based on historical claims experience. The determination of such claims and the appropriateness of the related liability is periodically reviewed and revised, if needed. Changes in these estimated liabilities are charged to operations. Potential legal fees and other directly related costs associated with insurance claims are not accrued but rather are expensed as incurred. Accrued insurance liabilities are included in accrued and other liabilities. It is reasonably possible that the actual development of claims could be different than our estimates.

Product Warranty—Our Climate Control Business sells equipment that has an expected life, under normal circumstances and use, which extends over several years. As such, we provide warranties after equipment shipment/start up covering defects in materials and workmanship.

Our accounting policy and methodology for warranty arrangements is to measure and recognize the expense and liability for such warranty obligations at the time of sale using a percentage of sales and cost per unit of equipment, based upon our historical and estimated future warranty costs. We also recognize the additional warranty expense and liability to cover atypical costs associated with a specific product, or component thereof, or project installation, when such costs are probable and reasonably estimable. It is reasonably possible that our estimated accrued warranty costs could change in the near term.

Executive Benefit Agreements—We have entered into benefit agreements with certain key executives. Costs associated with these individual benefit agreements are accrued based on the estimated remaining service period when such benefits become probable they will be paid. Total costs accrued equal the present value of specified payments to be made after benefits become payable.

Income Taxes—We recognize deferred tax assets and liabilities for the expected future tax consequences attributable to tax net operating loss (“NOL”) carryforwards, tax credit carryforwards, and differences between the financial statement carrying amounts and the tax basis of our assets and liabilities. We establish valuation allowances if we believe it is more-likely-than-not that some or all of deferred tax assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.

In addition, we do not recognize a tax benefit unless we conclude that it is more-likely-than-not that the benefit will be sustained on audit by the taxing authority based solely on the technical merits of the associated tax position. If the recognition threshold is met, we recognize a tax benefit measured at the largest amount of the tax benefit that, in our judgment, is greater than 50% likely to be realized. We also record interest related to unrecognized tax positions in interest expense and penalties in operating other expense.

We reduce income tax expense for investment tax credits in the year the credit arises and is earned.

Income tax benefits associated with amounts that are deductible for income tax purposes but that do not affect earnings are credited to equity. These benefits are principally generated from exercises of non-qualified stock options.

Contingencies—Certain conditions may exist which may result in a loss, but which will only be resolved when future events occur. We and our legal counsel assess such contingent liabilities, and such assessment inherently involves an exercise of judgment. If the assessment of a contingency indicates that it is probable that a loss has been incurred, we would accrue for such contingent losses when such losses can be reasonably estimated. If the assessment indicates that a potentially material loss contingency is not probable but reasonably possible, or is probable but cannot be estimated, the nature of the contingent liability, together with an estimate of the range of possible loss if determinable and material, would be disclosed. Estimates of potential legal fees and other directly related costs associated with contingencies are not accrued but rather are expensed as incurred. Loss contingency liabilities are included in current and noncurrent accrued and other liabilities and are based on current estimates that may be revised in the near term. In addition, we recognize contingent gains when such gains are realized or realizable and earned.

Assets Retirement Obligations—In general, we record the estimated fair value of an asset retirement obligation (“ARO”) associated with tangible long-lived assets in the period it is incurred and when there is sufficient information available to estimate the fair value. An ARO associated with long-lived assets is an obligation for which there is a legal obligation to settle under existing or enacted law, statute, written or oral contract or legal construction. AROs, which are initially recorded based on estimated discounted cash flows, are accreted to full value over time through charges to cost of sales. In addition, we capitalize the corresponding asset retirement cost as PP&E, which cost is depreciated or depleted over the related asset’s respective useful life. We do not have any assets restricted for the purpose of settling our AROs.

Stock Options—Equity award transactions with employees are measured based on the estimated fair value of the equity awards issued. For equity awards with only service conditions that have a graded vesting period, we recognize compensation cost on a straight-line basis over the requisite service period for the entire award. In addition, we issue new shares of common stock upon the exercise of stock options.

Revenue Recognition—We recognize revenue for substantially all of our operations at the time title to the goods transfers to the buyer and there remain no significant future performance obligations by us. Revenue relating to construction contracts is recognized using the percentage-of-completion method based primarily on contract costs incurred to date compared with total estimated contract costs. Changes to total estimated contract costs or losses, if any, are recognized in the period in which they are determined. Sales of warranty contracts are recognized as revenue ratably over the life of the contract. See discussion above under “Product Warranty” for our accounting policy for recognizing warranty expense.

Recognition of Insurance Recoveries—If an insurance claim relates to a recovery of our losses, we recognize the recovery when it is probable and reasonably estimable. If our insurance claim relates to a contingent gain, we recognize the recovery when it is realized or realizable and earned. Amounts recoverable from our insurance carriers, if any, are included in accounts receivable.

Cost of Sales—Cost of sales includes materials, labor and overhead costs to manufacture the products sold plus inbound freight, purchasing and receiving costs, inspection costs, internal transfer costs and warehousing costs (excluding certain handling costs directly related to loading product being shipped to customers in our Chemical Business which are included in selling, general and administrative expense). Maintenance, repairs and minor renewal costs relating to planned major maintenance activities (“Turnarounds”) in our Chemical Business are included in cost of sales as they are incurred. Precious metals used as a catalyst (Chemical Business) and consumed during the manufacturing process are included in cost of sales. Recoveries and gains from precious metals (Chemical Business), sales of material scrap (Climate Control Business), and business interruption insurance claims are reductions to cost of sales. Provisions for (realization of) losses associated with inventory reserves, gains and losses (realized and unrealized) from our commodities and foreign currency futures/forward contracts, and provision for losses, if any, on firm sales commitments are included in cost of sales.

Selling, General and Administrative Expense—Selling, general and administrative expense (“SG&A”) includes costs associated with the sales, marketing and administrative functions. Such costs include personnel costs, including benefits, advertising costs, commission expenses, warranty costs, office and occupancy costs associated with the sales, marketing and administrative functions. SG&A also includes certain handling costs directly related to product being shipped to customers in our Chemical Business and outbound freight in our Climate Control Business. These handling costs primarily consist of personnel costs for loading product into transportation equipment, rent and maintenance costs related to the transportation equipment, and certain indirect costs. In addition, professional fees are included in SG&A. Also, while our previously idled chemical production facility located in Pryor, Oklahoma (the “Pryor Facility”) was not in production in 2010, most of the expenses associated with this facility were included in SG&A.

Shipping and Handling Costs – Shipping and handling costs included in net sales and SG&A for each business segment are as follows:


	2012		2011		2010
			(In Thousands)
Chemical:
Shipping costs—Net sales (1)	$	23,395	$	26,179	$	22,436

Handling costs—SG&A (2)	$	5,746	$	5,024	$	5,137

Climate Control:
Shipping and handling costs—SG&A (2)	$	8,897	$	8,564	$	7,706

(1)	These costs relate to amounts billed to our customers.

(2)	See discussions above under “Selling, General and Administrative Expense.”

Advertising Costs—Costs in connection with advertising and promotion of our products are expensed as incurred. These costs, primarily relating to our Climate Control Business, are as follows.


	2012		2011		2010
			(In Thousands)
Advertising costs	$	3,365	$	4,528	$	5,149

Derivatives, Hedges, Financial Instruments and Carbon Credits—Derivatives are recognized in the balance sheet and are measured at fair value. Changes in fair value of derivatives are recorded in results of operations unless the normal purchase or sale exceptions apply or hedge accounting is elected.

Climate reserve tonnes (“carbon credits”) are recognized in the balance sheet and are measured at fair value. Changes in fair value of carbon credits are recorded in results of operations. Contractual obligations associated with carbon credits are recognized in the balance sheet and are measured at fair value unless we enter into a firm sales commitment to sell the associated carbon credits. When we enter into a firm sales commitment, the sales price, pursuant to the terms of the firm sales commitment, establishes the amount of the associated contractual obligation. Changes in fair value of contractual obligations associated with carbon credits are recorded in results of operations.

Income per Common Share—Net income applicable to common stock is computed by adjusting net income by the amount of preferred stock dividends and dividend requirements, if applicable. Basic income per common share is based upon net income applicable to common stock and the weighted-average number of common shares outstanding during each year. Diluted income per share is based on net income applicable to common stock plus preferred stock dividends and dividend requirements on preferred stock assumed to be converted, if dilutive, and interest expense including amortization of debt issuance cost, net of income taxes, on convertible debt assumed to be converted, if dilutive, and the weighted-average number of common shares and dilutive common equivalent shares outstanding, and the assumed conversion of dilutive convertible securities outstanding.

Recently Issued Accounting Pronouncements—In 2011, the Financial Accounting Standards Board (“FASB”) issued an accounting standards update (“ASU”) clarifying how to measure and disclose fair value. The requirements under this ASU became effective for us on January 1, 2012 and were applied prospectively. See Note 13—Derivatives, Hedges, Financial Instruments and Carbon Credits.

In 2011, the FASB issued ASUs amending comprehensive income guidance, which eliminate the option to present the components of other comprehensive income as part of the statement of stockholders’ equity. Instead, we must report comprehensive income, if any, in either a single continuous statement of comprehensive income which contains two sections, net income and other comprehensive income, or in two separate but consecutive statements. The requirements under these ASUs became effective for us on January 1, 2012; however, because we did not have any items of other comprehensive income to report for the periods presented, the adoption of these ASUs did not impact the accompanying financial statements.

In 2011, the FASB issued an ASU requiring additional disclosures about an entity’s offsetting (netting) of certain assets and liabilities for the purpose of improving the transparency of financial reporting. Entities are required to disclose both gross information and net information about both instruments and transactions eligible for offset in the balance sheet and instruments and transactions subject to an agreement similar to a master netting arrangement. The new disclosure requirements become effective for us on January 1, 2013. The disclosure requirements are to be applied retrospectively. We currently do not expect a significant impact from adopting this ASU.

Acquisition of Working Interests in Natural Gas Properties

12 Months Ended

Dec. 31, 2012

Acquisition of Working Interests in Natural Gas Properties

2. Acquisition of Working Interests in Natural Gas Properties

On October 31, 2012, Zena Energy LLC, a subsidiary within our Chemical Business, acquired working interests (“Working Interests”) in certain natural gas properties located in Wyoming County, Pennsylvania, within the Marcellus Shale. Our Chemical Business acquired from Clearwater Enterprises, LLC an average working interest of 9.7% (7.7% net revenue interest) in 14 proved, developed producing natural gas wells, 7 proved, developed non-producing natural gas wells and 36 proved undeveloped future drilling locations identified on the leasehold. Our Chemical Business purchases a significant amount of natural gas as a feedstock for the production of anhydrous ammonia. Management considers this acquisition as an economic hedge against a potential rise in natural gas prices in the future for a portion of our future natural gas production requirements. This acquisition was accounted for in accordance with ASC 805 – Business Combinations. The purchase price was approximately $50 million. The purchase price and acquisition-related costs were funded by utilizing cash on hand. Subsequently, we financed a portion of the acquisition price (see discussion in Note 21 – Subsequent Events). Our 2012 operating results include net sales of $1.4 million and pre-tax income of $0.9 million (including $0.2 million of acquisition-related costs classified as SG&A) associated with the Working Interests for the two-month period following the date of acquisition. We report the Working Interests as part of the Chemical Business reportable segment.

The following table summarizes the estimated fair values of the assets acquired and liabilities assumed at the acquisition date (in thousands):


Accounts receivable	$	1,107
Property, plant and equipment		49,317

Total assets acquired		50,424

Accounts payable		126
Noncurrent accrued and other liabilities		79

Total liabilities assumed		205

Net assets acquired	$	50,219

For financial reporting and income tax purposes, no goodwill was recognized relating to this acquisition. In addition, this acquisition did not include any identifiable intangible assets.

The following table summarizes unaudited pro forma information for the periods presented as if the acquisition of the Working Interests occurred on January 1, 2011. These amounts have been calculated after applying our accounting policies and adjusting the results of the Working Interests to reflect the acquisition-related costs in 2011, and after including the impact of adjustments for additional DD&A assuming the acquisition price paid at October 31, 2012 would have been paid at January 1, 2011 and, in each case, the related income tax effects using the respective effective rate in 2012 and 2011.


	2012		2011
	(In Thousands, Except Per Share Amounts)
Net sales—as reported	$	759,031	$	805,256

Net sales—pro forma	$	764,362	$	808,710

Income from continuing operations—as reported	$	58,786	$	83,984

Income from continuing operations—pro forma	$	60,750	$	84,956

Basic income per common share—as reported	$	2.61	$	3.80

Basic income per common share—pro forma	$	2.70	$	3.85

Diluted income per common share—as reported	$	2.49	$	3.58

Diluted income per common share—pro forma	$	2.57	$	3.62

The pro forma results are not necessarily indicative of our operating results had we owned the Working Interests for the entire periods presented.

- Definition

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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Reference 16: http://www.xbrl.org/2003/role/presentationRef
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-Name Emerging Issues Task Force (EITF)
-Number 88-16
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 17: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph F4
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Reference 18: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 19: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Income Per Common Share

12 Months Ended

Dec. 31, 2012

Income Per Common Share

3. Income Per Common Share

The following table sets forth the computation of basic and diluted net income per common share:


	2012			2011			2010
	(Dollars In Thousands, Except Per Share Amounts)
Numerator:
Net income:	$	58,604		$	83,842		$	29,574
Dividends on Series B Preferred		(240	)		(240	)		(240	)
Dividends on Series D Preferred		(60	)		(60	)		(60	)
Dividends on Noncumulative Preferred		—			(5	)		(5	)

Total dividends on preferred stocks		(300	)		(305	)		(305	)

Numerator for basic net income per common share—net income applicable to common stock		58,304			83,537			29,269
Dividends on preferred stocks assumed to be converted, if dilutive		300			305			305
Interest expense including amortization of debt issuance costs, net of income taxes, on convertible debt assumed to be converted, if dilutive		—			299			1,061

Numerator for diluted net income per common share	$	58,604		$	84,141		$	30,635

Denominator:
Denominator for basic net income per common share—weighted-average shares		22,359,967			21,962,294			21,168,184
Effect of dilutive securities:
Convertible preferred stocks		917,006			935,432			936,292
Stock options		261,596			325,752			186,258
Convertible notes payable		—			275,764			983,160

Dilutive potential common shares		1,178,602			1,536,948			2,105,710

Denominator for dilutive net income per common share—adjusted weighted-average shares and assumed conversions		23,538,569			23,499,242			23,273,894

Basic net income per common share	$	2.61		$	3.80		$	1.38

Diluted net income per common share	$	2.49		$	3.58		$	1.32

The following weighted-average shares of securities were not included in the computation of diluted net income per common share as their effect would have been antidilutive:

2012

2011

2010

Stock options

254,000

35,701

357,685

Accounts Receivable, net

12 Months Ended

Dec. 31, 2012

Accounts Receivable, net

4. Accounts Receivable, net


	December 31,
	2012			2011
	(In Thousands)
Trade receivables	$	72,505		$	87,303
Insurance claims		10,059			—
Other		873			1,003

		83,437			88,306
Allowance for doubtful accounts		(636	)		(955	)

	$	82,801		$	87,351

Our sales to contractors and independent sales representatives are generally subject to a mechanic’s lien in the Climate Control Business. Sales to other customers are generally unsecured. Credit is extended to customers based on an evaluation of the customer’s financial condition and other factors. Concentrations of credit risk with respect to trade receivables are monitored and this risk is reduced due to the large number of customers comprising our customer bases and their dispersion across many different industries and geographic areas (primarily as it relates to the Climate Control Business) and payment terms of 15 days or less relating to most of our significant customers in the Chemical Business. Twelve customers (including their affiliates), relating to the Chemical and Climate Control Businesses, account for approximately 36% of our total net receivables at December 31, 2012.

During August 2012, El Dorado Chemical Company (“EDC”) entered into an agreement with Bank of America, N.A. (the “Bank”) to sell our accounts receivables generated from product sales to a certain customer. We agreed to enter into this agreement as a courtesy to this customer. The initial term of this agreement is for one year, with renewal options, but either party has an option to terminate the agreement pursuant to the terms of the agreement. In addition, we amended our sales agreement with the customer to offer extended payment terms under the condition that they pay an extended payment terms premium equal to the discount taken by the Bank when the accounts receivables are sold. Thus, there is no gain or loss from the sale of these receivables to the Bank. We have no continuing involvement or risks associated with the transferred accounts receivable. Pursuant to the terms of the agreement, EDC is to receive payment from the Bank no later than one business day after the Bank’s acceptance of EDC’s offer to sell the accounts receivables. As of December 31, 2012, EDC has been paid by the Bank for the accounts receivables sold to the Bank. We account for these transfers as sales under ASC 860 – Transfers and Servicing.

- Definition

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Position (SOP)
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
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-Number 210
-Section 08
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+ Details

Inventories

12 Months Ended

Dec. 31, 2012

Inventories

5. Inventories


	Finished		Work-in-		Raw
	Goods		Process		Materials		Total
	(In Thousands)
December 31, 2012:
Chemical products	$	25,487	$	—	$	4,194	$	29,681
Climate Control products		7,045		3,576		20,352		30,973
Industrial machinery and components		4,319		—		—		4,319

	$	36,851	$	3,576	$	24,546	$	64,973

December 31, 2011:
Chemical products	$	18,509	$	—	$	4,063	$	22,572
Climate Control products		6,871		4,855		21,579		33,305
Industrial machinery and components		3,629		—		—		3,629

	$	29,009	$	4,855	$	25,642	$	59,506

At December 31, 2012 and 2011, inventory reserves for certain slow-moving inventory items (Climate Control products) were $1,818,000 and $1,767,000, respectively. In addition, because cost exceeded the net realizable value, inventory reserves for certain nitrogen-based inventories provided by our Chemical Business were $975,000 and $16,000 at December 31, 2012 and 2011, respectively.

Changes in our inventory reserves are as follows:


	2012			2011			2010
				(In Thousands)
Balance at beginning of year	$	1,783		$	1,793		$	1,676
Provisions for losses		1,140			590			184
Write-offs and disposals		(130	)		(600	)		(67	)

Balance at end of year	$	2,793		$	1,783		$	1,793

The provisions for losses are included in cost of sales in the accompanying consolidated statements of income.

Property, Plant and Equipment

12 Months Ended

Dec. 31, 2012

Property, Plant and Equipment

6. Property, Plant and Equipment

Useful lives

December 31,

in years

2012

2011

(In Thousands)

Machinery, equipment and automotive

3 – 30

253,317

239,322

Proved natural gas properties

49,801

—

Buildings and improvements

8 – 30

44,248

39,381

Furniture, fixtures and store equipment

3 – 10

6,718

5,926

Assets under capital leases

1,468

2,105

Land improvements

1,148

1,080

Construction in progress

N/A

52,673

23,714

Capital spare parts

N/A

5,430

7,407

Land

N/A

10,386

7,242

425,189

326,177

Less accumulated depreciation, depletion and amortization

143,318

161,630

281,871

164,547

Machinery, equipment and automotive primarily includes the categories of property and equipment and estimated useful lives as follows: chemical processing plants and plant infrastructure (15-30 years); production, fabrication, and assembly equipment (7-15 years); certain processing plant components (3-10 years); and trucks, automobiles, trailers, and other rolling stock (3-7 years). At December 31, 2012 and 2011, assets capitalized under capital leases consist of machinery and equipment. Accumulated amortization for assets capitalized under capital leases were $567,000 and $718,000 at December 31, 2012 and 2011, respectively. During 2012, interest cost capitalized in PP&E was $398,000 (none during 2011).

*	See information concerning natural gas properties included in PP&E in Note 1- Summary of Significant Accounting Policies and Note 2 – Acquisition of Working Interests in Natural Gas Properties.

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

+ References + Details

Current and Noncurrent Accrued and Other Liabilities

12 Months Ended

Dec. 31, 2012

Current and Noncurrent Accrued and Other Liabilities

7. Current and Noncurrent Accrued and Other Liabilities


	December 31,
	2012		2011
	(In Thousands)
Customer deposits	$	8,189	$	4,505
Deferred revenue on extended warranty contracts		7,007		6,461
Accrued payroll and benefits		6,612		7,267
Accrued warranty costs		6,172		5,370
Accrued death benefits		4,185		4,017
Accrued income taxes		3,043		709
Accrued contractual manufacturing obligations		2,764		2,075
Accrued group health and workers’ compensation insurance claims		2,175		2,535
Fair value of derivatives and other		1,965		2,283
Accrued executive benefits		1,365		1,262
Accrued commissions		1,351		1,016
Accrued property taxes		1,011		804
Accrued contractual profit-sharing obligation		497		1,478
Other		4,731		4,134

		51,067		43,916
Less noncurrent portion		16,369		15,239

Current portion of accrued and other liabilities	$	34,698	$	28,677

Accrued Warranty Costs

12 Months Ended

Dec. 31, 2012

Accrued Warranty Costs

8. Accrued Warranty Costs

Our Climate Control Business sells equipment that has an expected life, under normal circumstances and use, which extends over several years. As such, we provide warranties after equipment shipment/start up covering defects in materials and workmanship. Generally for commercial/institutional products, the base warranty coverage for most of the manufactured equipment in the Climate Control Business is limited to eighteen months from the date of shipment or twelve months from the date of start up, whichever is shorter, and to ninety days for spare parts. For residential products, the base warranty coverage for manufactured equipment in the Climate Control Business is limited to ten years from the date of shipment for material and to five years from the date of shipment for labor associated with the repair. The warranty provides that most equipment is required to be returned to the factory or an authorized representative and the warranty is limited to the repair and replacement of the defective product, with a maximum warranty of the refund of the purchase price. Furthermore, companies within the Climate Control Business generally disclaim and exclude warranties related to merchantability or fitness for any particular purpose and disclaim and exclude any liability for consequential or incidental damages. In some cases, the customer may purchase or a specific product may be sold with an extended warranty. The above discussion is generally applicable to such extended warranties, but variations do occur depending upon specific contractual obligations, certain system components, and local laws.

Changes in our product warranty obligation (accrued warranty costs) are as follows:


	2012			2011			2010
				(In Thousands)
Balance at beginning of year	$	5,370		$	3,996		$	3,138
Amounts charged to costs and expenses		6,710			6,539			4,479
Costs incurred		(5,908	)		(5,165	)		(3,621	)

Balance at end of year	$	6,172		$	5,370		$	3,996

Asset Retirement Obligations

12 Months Ended

Dec. 31, 2012

Asset Retirement Obligations

9. Asset Retirement Obligations

Currently, we have an obligation to plug and abandon a waste water injection well at one of our Chemical Business facilities when the permit expires. We are also contractually obligated through at least December 2053 to pay a portion of the operating costs of a municipally owned wastewater pipeline currently being constructed, which will serve our chemical production facility located in El Dorado, Arkansas (the “El Dorado Facility”). Additionally, we have certain facilities in our Chemical Business that contain asbestos insulation around certain piping and heated surfaces, which we plan to maintain or replace, as needed, with non-asbestos insulation through our standard repair and maintenance activities to prevent deterioration. Currently, there is insufficient information to estimate the fair value for most of our AROs. In addition, we currently have no plans to discontinue the use of these facilities and the remaining life of the facilities is indeterminable. As a result, a liability for only a minimal amount relating to AROs associated with these facilities has been established. However, we will continue to review these obligations and record a liability when a reasonable estimate of the fair value can be made. As discussed in Note 2—Acquisition of Working Interests in Natural Gas Properties, our Chemical Business acquired working interests in certain natural gas properties. As a result of this acquisition, we recognized AROs associated with the obligation to plug and abandon wells when the natural gas reserves in the wells are depleted. At December 31, 2012 and 2011, our accrued liability for AROs was $154,000 and $75,000, respectively.

Long-Term Debt

12 Months Ended

Dec. 31, 2012

Long-Term Debt

10. Long-Term Debt


	December 31,
	2012		2011
	(In Thousands)
Working Capital Revolver Loan (A)	$	—	$	—
Secured Term Loan (B)		68,438		72,188
Other, with a current weighted-average interest rate of 6.85%,most of which is secured by machinery, equipment and real estate (C)		4,003		7,272

		72,441		79,460
Less current portion of long-term debt (D)		4,798		4,935

Long-term debt due after one year (D)	$	67,643	$	74,525

(A) Since the $50 million revolving credit facility (the “Working Capital Revolver Loan”) was scheduled to mature on April 13, 2012, our wholly-owned subsidiary, ThermaClime, LLC (“ThermaClime”) and its subsidiaries (collectively, the “Borrowers”) and the lender entered into an amendment to the Working Capital Revolver Loan, dated April 4, 2012, that continues to provide for advances based on specified percentages of eligible accounts receivable and inventories for ThermaClime and its subsidiaries. As amended, the Working Capital Revolver Loan matures on March 29, 2016, but could be extended to April 13, 2017 under certain conditions. The Working Capital Revolver Loan, as amended, accrues interest at a base rate (generally equivalent to the prime rate) plus .50% if borrowing availability is greater than $25 million, otherwise plus .75% or, at our option, accrues interest at LIBOR plus 1.50% if borrowing availability is greater than $25 million, otherwise plus 1.75%. The interest rate at December 31, 2012 was 3.75% based on LIBOR. Interest continues to be paid monthly, if applicable.

As amended, the Working Capital Revolver Loan provides for up to $15 million of letters of credit. All letters of credit outstanding reduce availability under the Working Capital Revolver Loan. As of December 31, 2012, amounts available for borrowing under the Working Capital Revolver Loan were approximately $48.4 million. Under the Working Capital Revolver Loan, as amended, the lender also requires the Borrowers to pay a letter of credit fee equal to 1% per annum of the undrawn amount of all outstanding letters of credit, an unused line fee equal to .25% per annum for the excess amount available under the Working Capital Revolver Loan not drawn and various other audit, appraisal and valuation charges.

The lender has the ability to, upon an event of default, as defined, terminate the Working Capital Revolver Loan and make the balance outstanding, if any, due and payable in full. The Working Capital Revolver Loan is secured by the assets of all the ThermaClime entities other than El Dorado Nitric Company and its subsidiaries (“EDN”), but excluding the assets securing the Secured Term Loan, certain production equipment and facilities utilized by the Climate Control Business, and certain distribution-related assets of EDC. In addition, EDN is neither a borrower under, nor guarantor of, the Working Capital Revolver Loan. At December 31, 2012, the carrying value of the pledged assets was approximately $232 million.

The Working Capital Revolver Loan requires ThermaClime to meet a minimum fixed charge coverage ratio of not less than 1.10 to 1 measured on an annual basis. This requirement is to be measured on a fiscal year-end basis and as defined in the agreement. The Working Capital Revolver Loan contains covenants that, among other things, limit the Borrowers’ (which does not include LSB) ability, without consent of the lender and with certain exceptions, to:

•

incur additional indebtedness,

•

incur liens,

•

make restricted payments or loans to affiliates who are not Borrowers,

•

engage in mergers, consolidations or other forms of recapitalization, or

•

dispose assets.

The Borrowers were in compliance with these financial covenants for the year ended December 31, 2012. Pursuant to certain agreements with the lender, all collections on accounts receivable are no longer made through a bank account in the name of the lender or their agent. As a result and compared to previous periods, this change has reduced the amount of cash flow activity associated with the Working Capital Revolver Loan, which is also reported as cash flows from continuing financing activities.

(B) On March 29, 2011, ThermaClime and certain of its subsidiaries entered into an amended and restated term loan agreement (the “Amended Agreement”), which amended ThermaClime’s existing term loan agreement (the “Original Agreement”). Pursuant to the terms of the Amended Agreement, the maximum principal amount of ThermaClime’s term loan facility (the “Secured Term Loan”) was increased from $50 million to $60 million. On May 26, 2011, the principal amount of the Secured Term Loan was increased an additional $15 million to $75 million pursuant to the terms of the Amended Agreement. The Amended Agreement also extended the maturity of the Secured Term Loan from November 2, 2012, to March 29, 2016. For financial reporting purposes, this transaction was considered a non-substantial modification of the Original Agreement.

The Secured Term Loan requires quarterly principal payments of approximately $0.9 million, plus interest and a final balloon payment of $56.3 million due on March 29, 2016. The stated interest rate on the Secured Term Loan includes a variable interest rate (based on three-month LIBOR plus 300 basis points, which rate is adjusted quarterly) and a fixed interest rate as detailed below:


	December 31, 2012
	Stated Interest Rate			Principal Balance
	(Dollars in Thousands)
Variable interest rate		3.31	%	$	45,625
Fixed interest rate		5.15	%	$	22,813

Weighted-average interest rate		3.92	%	$	68,438

The Secured Term Loan is secured by the real property and equipment located at our chemical production facilities located in the El Dorado Facility and in Cherokee, Alabama (the “Cherokee Facility”). The carrying value of the pledged assets is approximately $103 million at December 31, 2012. In addition, the Secured Term Loan is guaranteed by LSB.

The Secured Term Loan borrowers are subject to numerous covenants under the Amended Agreement including, but not limited to, limitation on the incurrence of certain additional indebtedness and liens; limitations on mergers, acquisitions, dissolution and sale of assets; and limitations on declaration of dividends and distributions to LSB, all with certain exceptions. At December 31, 2012, the carrying value of the restricted net assets (including pledged assets) of ThermaClime and its subsidiaries was approximately $122 million. As defined in the agreement, the Secured Term Loan borrowers are also subject to a minimum fixed charge coverage ratio of not less than 1.10 to 1 and a maximum leverage ratio of not greater than 4.50 to 1.

Both of these requirements are measured quarterly on a trailing twelve-month basis. The Secured Term Loan borrowers were in compliance with these financial covenants for the twelve-month period ended December 31, 2012.

The maturity date of the Secured Term Loan can be accelerated by the lender upon the occurrence of a continuing event of default, as defined.

The Working Capital Revolver Loan agreement (discussed in (A) above) and the Secured Term Loan contain cross-default provisions. If ThermaClime fails to meet the financial covenants of either of these agreements, the lenders may declare an event of default.

A prepayment premium equal to 1.0% of the principal amount prepaid is due to the lenders should the borrowers elect to prepay on or prior to March 29, 2014, however, this premium is eliminated thereafter.

(C) Other long-term debt includes capital lease obligations of $370,000 and $749,000 at December 31, 2012 and 2011, respectively.

(D) Maturities of long-term debt for each of the five years after December 31, 2012 are as follows (in thousands):


2013	$	4,798
2014		4,549
2015		4,568
2016		57,705
2017		197
Thereafter		624

	$	72,441

(E) During 2010, we acquired a certain portion of the 5.5% convertible debentures (“2007 Debentures”), with each purchase being negotiated. During 2011, the remaining 2007 Debentures were converted into shares of LSB common stock including the portion of 2007 debentures held by Jack E. Golsen (“Golsen”), our chairman of the board and chief executive officer (“CEO”), members of his immediate family, entities owned by them and trusts for which they possess voting or dispositive power as trustee (collectively, the “Golsen Group”) as discussed in Note 20-Related Party Transactions. In addition for financial reporting purposes, one of the conversion transactions with an unrelated third party was considered an induced conversion. The following is a summary of transactions relating to the 2007 Debentures for each respective year:


	2012		2011		2010
	(Dollars in Thousands)
Principal amounts converted or acquired	$	—	$	26,900	$	2,500
Cash paid for acquisitions	$	—	$	—	$	2,494
Shares of LSB common stock issued		—		979,160		—

Income Taxes

12 Months Ended

Dec. 31, 2012

Income Taxes

11. Income Taxes

Provisions for income taxes are as follows:


	2012			2011		2010
	(In Thousands)
Current:
Federal	$	28,654		$	33,006	$	13,723
State		4,695			4,514		3,754

Total Current	$	33,349		$	37,520	$	17,477

Deferred:
Federal	$	559		$	7,543	$	1,602
State		(314	)		1,145		708

Total Deferred	$	245		$	8,688	$	2,310

Provisions for income taxes	$	33,594		$	46,208	$	19,787

The current provision for federal income taxes shown above includes regular federal income tax after the consideration of permanent and temporary differences between income for GAAP and tax purposes. The current provision for state income taxes includes regular state income tax and provisions for uncertain income tax positions. In addition to the income tax provision from continuing operations, we allocated an income tax benefit of approximately $105,000, $80,000 and $78,000 to discontinued operations for 2012, 2011 and 2010, respectively.

During June 2010, we determined that certain nondeductible expenses had not been properly identified relating to the 2007-2009 provisions for income taxes. As a result, we recorded an additional income tax provision of approximately $800,000 for 2010. For 2010, the effect of this adjustment decreased basic and diluted net income per share by $.04 and $.03, respectively. Management of the Company evaluated the impact of this accounting error and concluded the effect of this adjustment was immaterial to our 2007-2010 consolidated financial statements.

The deferred tax provision results from the recognition of changes in our prior year deferred tax assets and liabilities, and the utilization of state NOL carryforwards and other temporary differences. We reduce income tax expense for investment tax credits in the year they arise and are earned. At December 31, 2012, our gross amount of the investment tax credits available to offset state income taxes was minimal. These investment tax credits do not expire and carryforward indefinitely.

We utilized approximately $0.1 million, $0.2 million and $0.7 million of state NOL carryforwards to reduce tax liabilities in 2012, 2011 and 2010, respectively. At December 31, 2012, we have remaining state tax NOL carryforwards of approximately $7.8 million that begin expiring in 2013.

For 2012, 2011 and 2010, we determined it was more-likely-than-not that approximately $6.8 million, $6.9 million and $6.1 million, respectively, of the state NOL carryforwards would not be able to be utilized before expiration and a valuation allowance was maintained for the deferred tax assets associated with these state NOL carryforwards, net of federal benefit of approximately $0.3 million for each of the respective years. We considered both positive and negative evidence in our determination. The negative evidence considered primarily included our history of losses by certain entities and jurisdictions, both as to amount and trend and uncertainties surrounding our ability to generate sufficient taxable income in the individual jurisdictions to utilize these state NOL carryforwards.

When non-qualified stock options (“NSOs”) are exercised, the grantor of the options is permitted to deduct the spread between the fair market value of the stock issued and the exercise price of the NSOs as compensation expense in determining taxable income. Income tax benefits related to stock-based compensation deductions in excess of the compensation expense recorded for financial reporting purposes are not recognized in earnings as a reduction of income tax expense for financial reporting purposes. As a result, the stock-based compensation deduction recognized in our income tax return will exceed the stock-based compensation expense recognized in earnings. The excess tax benefit realized (i.e., the resulting reduction in the current tax liability) related to the excess stock-based compensation tax deduction of $0.5 million, $1.3 million and $0.6 million in 2012, 2011, and 2010, respectively, which is included in the net change in capital in excess of par value rather than a decrease in the provision for income taxes.

In addition, if the grantor of NSOs will not currently reduce its tax liability from the excess tax benefit deduction taken at the time of the taxable event (option exercised) because it has a NOL carryforward that is increased by the excess tax benefit, then the tax benefit should not be recognized until the deduction actually reduces current taxes payable. At December 31, 2012 and 2011, we had no unrecognized federal and state tax benefits resulting from the exercise of NSOs.

Deferred tax assets and liabilities include temporary differences and carryforwards as follows:


	December 31,
	2012			2011
	(In Thousands)
Deferred tax assets
Allowance for doubtful accounts	$	696		$	872
Asset impairment		764			756
Inventory		2,792			1,724
Deferred compensation		3,660			4,096
Other accrued liabilities		5,772			5,474
Hedging		700			1,033
Net operating loss carryforwards		310			392
Other		3,001			1,069

Total deferred tax assets		17,695			15,416
Less valuation allowance on deferred tax assets		(273	)		(344	)

Net deferred tax assets	$	17,422		$	15,072

Deferred tax liabilities
Property, plant and equipment	$	30,235		$	28,766
Prepaid and other insurance reserves		3,855			2,504
Investment in unconsolidated affiliate		433			640
Other		695			713

Total deferred tax liabilities	$	35,218		$	32,623

Net deferred tax liabilities	$	(17,796	)	$	(17,551	)

Consolidated balance sheet classification:
Net current deferred tax assets	$	3,224		$	4,275
Net noncurrent deferred tax liabilities		(21,020	)		(21,826	)

Net deferred tax liabilities	$	(17,796	)	$	(17,551	)

Net deferred tax liabilities by tax jurisdiction:
Federal	$	(16,324	)	$	(15,724	)
State		(1,472	)		(1,827	)

Net deferred tax liabilities	$	(17,796	)	$	(17,551	)

All of our income before taxes relates to domestic operations. Detailed below are the differences between the amount of the provision for income taxes and the amount which would result from the application of the federal statutory rate to “Income from continuing operations before provision for income taxes”.


	2012			2011			2010
	(In Thousands)
Provisions for income taxes at federal statutory rate	$	32,391		$	45,567		$	17,326
State current and deferred income taxes		3,533			5,088			3,259
Domestic production activities deduction		(1,933	)		(3,091	)		(1,371	)
Effect of tax return to tax provision reconciliation		(216	)		(958	)		(126	)
Other		(181	)		(398	)		699

Provisions for income taxes	$	33,594		$	46,208		$	19,787

A reconciliation of the beginning and ending amount of uncertain tax positions is as follows:


	2012			2011			2010
	(In Thousands)
Balance at beginning of year	$	709		$	700		$	608
Additions based on tax positions related to the current year		131			217			131
Additions based on tax positions of prior years		1,937			—			—
Reductions for tax positions of prior years		(485	)		(51	)		(35	)
Settlements		—			(157	)		(4	)

Balance at end of year	$	2,292		$	709		$	700

We expect that the amount of unrecognized tax benefits may change as the result of ongoing operations, the outcomes of audits, and the expiration of statute of limitations. This change is not expected to have a significant impact on our results of operations or the financial condition. The total amount of unrecognized tax benefits that would impact the effective tax rate, if recognized, was $ 236,000, $461,000 and $455,000, net of federal expense, in 2012, 2011, and 2010, respectively.

We record interest related to unrecognized tax positions in interest expense and penalties in operating other expense. During 2012, 2011, and 2010, we recognized $430,000, $42,000 and $104,000, respectively, in interest and penalties associated with unrecognized tax benefits. We had approximately $464,000, and $213,000 accrued for interest and penalties at December 31, 2012 and 2011, respectively.

LSB and certain of its subsidiaries file income tax returns in the U.S. federal jurisdiction and various state jurisdictions. With few exceptions, the 2009-2011 years remain open for all purposes of examination by the U.S. Internal Revenue Service (“IRS”) and other major tax jurisdictions. We are under examination by the IRS for the tax years 2008-2010. As of December 31, 2012, the IRS has proposed certain adjustments, which we are protesting. We anticipate that the adjustments, if any, will not result in a material change to our financial position.

See Note 21 – Subsequent Events concerning the American Taxpayer Relief Act of 2012 and a related income tax benefit.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(h))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 136, 172
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph h
-Article 4

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 43, 44, 45, 46, 47, 48, 49
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Commitments and Contingencies

12 Months Ended

Dec. 31, 2012

Commitments and Contingencies

12. Commitments and Contingencies

Capital and Operating Leases—We lease certain PP&E under capital leases and non-cancelable operating leases. Leased assets meeting capital lease criteria have been capitalized and the present value of the related lease payments is included in long-term debt. Future minimum payments on leases with initial or remaining terms of one year or more at December 31, 2012, are as follows:


	Capital Leases		Operating Leases		Total
	(In Thousands)
2013	$	349	$	4,846	$	5,195
2014		35		3,606		3,641
2015		—		1,698		1,698
2016		—		857		857
2017		—		643		643
Thereafter		—		1,417		1,417

Total minimum lease payments		384	$	13,067	$	13,451

Less amounts representing interest		14

Present value of minimum lease payments included in long-term debt	$	370

Expenses associated with our operating lease agreements, including month-to-month leases, were $6,830,000 in 2012, $7,773,000 in 2011 and $6,079,000 in 2010. Renewal options are available under certain of the lease agreements for various periods at approximately the existing annual rental amounts.

Purchase and Sales Commitments—We have the following significant purchase and sales commitments.

Bayer Agreement—Subsidiaries within our Chemical Business, EDN and EDC, are party to an agreement (the “Bayer Agreement”) with Bayer Material Science LLC (“Bayer”). EDN operates Bayer’s nitric acid plant (the “Baytown Facility”) located within Bayer’s chemical manufacturing complex. The initial term of the Bayer Agreement is through June 2014, with certain renewal options. Under the terms of the Bayer Agreement, Bayer purchases from EDN all of Bayer’s requirements for nitric acid for use in Bayer’s chemical manufacturing complex located in Baytown, Texas that provides a pass-through of certain costs plus a profit. In addition, EDN is responsible for the maintenance and operation of the Baytown Facility. If there is a change in control of EDN, Bayer has the right to terminate the Bayer Agreement upon payment of certain fees to EDN.

Anhydrous ammonia purchase agreement—During August 2012, EDC entered into an amendment to EDC’s anhydrous ammonia purchase agreement with Koch Nitrogen International Sarl (“Koch”). Under the amendment, Koch agrees to supply certain of EDC’s requirements of anhydrous ammonia through December 31, 2015. The terms of this agreement do not include minimum volumes or take-or-pay provisions.

Ammonium nitrate supply agreement—During February 2010, EDC entered into a cost-plus supply agreement with Orica International Pte Ltd. (“Orica International”) to supply Orica International with 240,000 tons per year of industrial grade ammonium nitrate (“AN”) through December 2014. This agreement replaced EDC’s previous agreement with Orica USA, Inc.

UAN supply agreement – A subsidiary within our Chemical Business, Pryor Chemical Company (“PCC”), is party to a contract with Koch Nitrogen Company, LLC (“Koch Nitrogen”) under which Koch Nitrogen agrees to purchase and distribute at market prices substantially all of the urea ammonium nitrate (“UAN”) produced at the Pryor Facility through June 30, 2014, but either party has an option to terminate the agreement pursuant to the terms of the contract.

Other purchase and sales commitments—See Note 13—Derivatives, Hedges, Financial Instruments and Carbon Credits for our commitments relating to derivative contracts and carbon credits at December 31, 2012. In addition, we had standby letters of credit outstanding of approximately $2.0 million at December 31, 2012. We also had deposits from customers of $8.2 million for forward sales commitments including $7.9 million relating to our Chemical Business and $0.2 million relating to our Climate Control Business at December 31, 2012.

Capital Project Commitment – During November 2012, EDC entered into an agreement with Weatherly Inc. for the licensing, engineering, and procurement of major manufacturing equipment for a new 65% strength nitric acid plant to be constructed at the El Dorado Facility. In addition, EDC plans to construct a separate nitric acid concentrator plant. The estimated cost for this project is up to approximately $120 million of which a portion will be paid by property insurance as discussed in Note 17 – Property and Business Interruption Insurance Claims and Recovery.

Performance and Payment Bonds – We are contingently liable to sureties in respect of certain insurance bonds issued by the sureties in connection with certain contracts entered into by certain subsidiaries in the normal course of business. These insurance bonds primarily represent guarantees of future performance of our subsidiaries. As of December 31, 2012, we have agreed to indemnify the sureties for payments, up to $12.7 million, made by them in respect of such bonds. All of these insurance bonds are expected to expire or be renewed in 2013.

Universal Shelf Registration Statement—In November 2012, we filed a universal shelf registration statement on Form S-3, with the SEC. The shelf registration statement provides that we could offer and sell up to $200 million of our securities consisting of equity (common and preferred), debt (senior and subordinated), warrants and units, or a combination thereof. The shelf registration statement expires in November 2015 unless we decide to file a post effective amendment.

Employment and Severance Agreements—We have an employment agreement and severance agreements with several of our officers. The agreements, as amended, provide for annual base salaries, bonuses and other benefits commonly found in such agreements. In the event of termination of employment due to a change in control (as defined in the agreements), the agreements provide for payments aggregating $13.6 million at December 31, 2012.

Legal Matters—Following is a summary of certain legal matters involving the Company.

A. Environmental Matters

Our operations are subject to numerous environmental laws (“Environmental Laws”) and to other federal, state and local laws regarding health and safety matters (“Health Laws”). In particular, the manufacture, production and distribution of products by our Chemical Business are activities which entail environmental risks and impose obligations under the Environmental Laws and the Health Laws, many of which provide for certain performance obligations, substantial fines and criminal sanctions for violations. There can be no assurance that we will not incur material costs or liabilities in complying with such laws or in paying fines or penalties for violation of such laws. The Environmental Laws and Health Laws and enforcement policies thereunder relating to our Chemical Business have in the past resulted, and could in the future result, in compliance expenses, cleanup costs, penalties or other liabilities relating to the handling, manufacture, use, emission, discharge or disposal of effluents at or from our facilities or the use or disposal of certain of its chemical products. Historically, significant expenditures have been incurred by subsidiaries within our Chemical Business in order to comply with the Environmental Laws and Health Laws and are reasonably expected to be incurred in the future. We will also be obligated to manage certain discharge water outlets and monitor groundwater contaminants at our Chemical Business facilities should we discontinue the operations of a facility. We do not operate the natural gas wells where we own an interest and compliance with environmental laws is controlled by others, with our Chemical Business being responsible for its proportionate share of the costs involved. Also see discussion in Note 9 – Asset Retirement Obligations.

1. Discharge Water Matters

Each of our chemical manufacturing facilities generate process wastewater, which may include cooling tower and boiler water quality control streams, contact storm water (rain water inside the facility area which picks up contaminants) and miscellaneous spills and leaks from process equipment. The process water discharge, storm-water runoff and miscellaneous spills and leaks are governed by various permits generally issued by the respective state environmental agencies as authorized by the United States Environmental Protection Agency (“EPA”), subject to oversight by the EPA. These permits limit the type and amount of effluents that can be discharged and controls the method of such discharge. We believe that all of our chemical facilities are in compliance with the respective permits, except as discussed below.

The El Dorado Facility is subject to a state National Pollutant Discharge Elimination System (“NPDES”) discharge water permit issued by the Arkansas Department of Environmental Quality (“ADEQ”). The El Dorado Facility is currently operating under a NPDES discharge water permit, which became effective in 2004 (“2004 NPDES permit”). In November 2010, a preliminary draft of a discharge water permit renewal for the El Dorado Facility, which contains more restrictive limits, was issued by the ADEQ.

EDC believes that the El Dorado Facility has generally demonstrated its ability to comply with applicable ammonia and nitrate permit limits, but has, from time to time, had difficulty demonstrating consistent compliance with the more restrictive dissolved minerals permit levels. As part of the El Dorado Facility’s long-term compliance plan, EDC has pursued a rulemaking and permit modification with the ADEQ as to the discharge requirements relating to its dissolved minerals. The ADEQ approved a rule change, but on August 31, 2011, the EPA formally disapproved the rule change. On October 7, 2011, EDC filed a lawsuit against the EPA in the United States District Court, El Dorado, Arkansas, appealing the EPA’s decision disapproving the rule change. We do not believe this matter regarding the dissolved minerals will be an issue once the pipeline discussed below is operational.

During 2012, EDC settled an Administrative Complaint issued by the EPA, and thereafter handled by the United States Department of Justice (“DOJ”), relating to certain alleged violations of EDC’s 2004 NPDES permit. Initially the Administrative Complaint sought a penalty of $124,000 for alleged violations through December 31, 2010, but was settled by EDC for $100,000 and the EPA/DOJ indicated that any alleged violations from and after January 1, 2011, would be addressed at a later date. Thereafter, the DOJ advised that some action would be taken for alleged violations occurring after December 31, 2010. As of the date of this report, nothing has been filed by the DOJ and we have not received further communications from the DOJ regarding this matter. Costs (or range of costs) cannot currently be reasonably estimated regarding this matter. Therefore, no liability has been established at December 31, 2012.

The City of El Dorado, Arkansas (the “City”) is constructing a pipeline for disposal of wastewater generated by the City and by certain companies in the El Dorado area. EDC and other companies in the El Dorado area have entered into a funding agreement and operating agreement with the City, pursuant to which each party has agreed to contribute to the cost of construction and the annual operating costs of the pipeline for the right to use the pipeline to dispose its wastewater. EDC is participating in the construction of the pipeline that will be owned by the City in order to ensure that EDC will be able to comply with future permit limits. EDC anticipates its capital cost in connection with the construction of the pipeline will be approximately $3.7 million, of which $3.3 million has been capitalized as of December 31, 2012. The City plans to complete the construction of the pipeline by mid-2013. Once the pipeline is completed, EDC’s estimated share of the annual operating costs is to be $100,000 to $150,000. The initial term of the operating agreement is through December 2053. Although construction of the pipeline is nearly complete, a group opposing the City’s construction of the pipeline has sued the Corps of Engineers for issuing the permit to the City to construct and operate the pipeline.

In addition, the El Dorado Facility is currently operating under a consent administrative order (“2006 CAO”) that recognizes the presence of nitrate contamination in the shallow groundwater. The 2006 CAO required EDC to continue semi-annual groundwater monitoring, to continue operation of a groundwater recovery system and to submit a human health and ecological risk assessment to the ADEQ relating to the El Dorado Facility. The final remedy for shallow groundwater contamination, should any remediation be required, will be selected pursuant to a new consent administrative order and based upon the risk assessment. The cost of any additional remediation that may be required will be determined based on the results of the investigation and risk assessment, which costs (or range of costs) cannot currently be reasonably estimated. Therefore, no liability has been established at December 31, 2012, in connection with this matter.

2. Air Matters

The EPA has sent information requests to most, if not all, of the operators of nitric acid plants in the United States, including our El Dorado and Cherokee Facilities and the Baytown Facility operated by our subsidiary, EDN, under Section 114 of the Clean Air Act as to construction and modification activities at each of these facilities over a period of years. These information requests were to enable the EPA to determine whether these facilities are in compliance with certain provisions of the Clean Air Act.

After a review by our Chemical Business of these facilities in obtaining information for the EPA pursuant to the EPA’s request, our Chemical Business management believes that certain facilities within our Chemical Business will be required to make capital improvements to emission equipment in order to comply with the requirements of the Clean Air Act. During 2012, our Chemical Business has been in negotiations with the EPA to reach a global settlement in connection with this matter, which settlement offer would require implementation of additional pollution controls to be installed over a period of time in each of our eight affected nitric acid plants to achieve certain proposed emission rates, two of which are already complete. The proposals also offered to include a modest civil penalty but did not provide an amount of any proposed civil penalty. The estimated capital cost to achieve the proposed emission rates is $2 million to $3 million per plant for the remaining six plants and these capital investments are proposed to be made over a period of several years.

The DOJ, on behalf of the EPA, has responded in writing to our proposed global settlement offer and advised in its response which of our proposals are acceptable and not acceptable and certain other provisions that the United States would require in a global settlement. The DOJ’s response also provided that they will require, among other things, that we pay an appropriate civil penalty to the United States and participating state parties, with the amount to be determined after the parties have reached agreement on the core components of a consent decree, and that any settlement is contingent upon the incorporation of the settlement terms into a definitive consent decree acceptable to the parties. Therefore a liability of $100,000 for potential civil penalties has been established at December 31, 2012, in connection with this matter. We are currently corresponding with the DOJ in an effort to resolve this matter. If the EPA were successful in establishing that any of our chemical facilities were in violation of the Clean Air Act, the EPA could assess civil penalties of up to $27,500 per day and require the facility to retrofit with the “best available control technology.”

PCC, one of our subsidiaries within our Chemical Business, has been advised that the Oklahoma Department of Environmental Quality (“ODEQ”) is conducting an investigation into whether the Pryor Facility was in compliance with certain rules and regulations of the ODEQ and whether the Pryor Facility’s reports of certain air emissions were intentionally reported incorrectly to the ODEQ. Pursuant to the request of the ODEQ, PCC has submitted information and a report to the ODEQ as to the reports filed by the Pryor Facility relating to the air emissions in question. The Company and the Pryor Facility are cooperating with the ODEQ in connection with this investigation and have retained an environmental consulting firm to conduct an environmental compliance audit at PCC. As of the date of this report, we are not aware of recommendations made or to be made by the ODEQ as a result of the pending investigation. Therefore, no liability has been established at December 31, 2012 in connection with this matter. See additional discussion in Note 21 – Subsequent Events.

3. Other Environmental Matters

In 2002, two subsidiaries within our Chemical Business, sold substantially all of their operating assets relating to a Kansas chemical facility (“Hallowell Facility”) but retained ownership of the real property. At December 31, 2002, even though we continued to own the real property, we did not assess our continuing involvement with our former Hallowell Facility to be significant and therefore accounted for the sale as discontinued operations. In connection with this sale, our subsidiary leased the real property to the buyer under a triple net long-term lease agreement. However, our subsidiary retained the obligation to be responsible for, and perform the activities under, a previously executed consent order to investigate the surface and subsurface contamination at the real property and a corrective action strategy based on the investigation. In addition, certain of our subsidiaries agreed to indemnify the buyer of such assets for these environmental matters. Based on the assessment discussed above, we account for transactions associated with the Hallowell Facility as discontinued operations.

The successor (“Chevron”) of a prior owner of the Hallowell Facility has agreed in writing, on a nonbinding basis and within certain other limitations, to pay and has been paying one-half of the costs of the interim measures relating to this matter as approved by the Kansas Department of Environmental Quality, subject to reallocation.

Our subsidiary and Chevron are pursuing with the state of Kansas a course of long-term surface and groundwater monitoring to track the natural decline in contamination. Currently, our subsidiary and Chevron are in the process of performing additional surface and groundwater testing. We have accrued for our allocable portion of costs for the additional testing, monitoring and risk assessments that could be reasonably estimated.

In addition, the Kansas Department of Health and Environment (“KDHE”) notified our subsidiary and Chevron that the Hallowell Facility has been referred to the KDHE’s Natural Resources Trustee, who is to consider and recommend restoration, replacement and/or whether to seek compensation. KDHE will consider the recommendations in their evaluation. Currently, it is unknown what damages the KDHE would claim, if any. The ultimate required remediation, if any, is unknown. The nature and extent of a portion of the requirements are not currently defined and the associated costs (or range of costs) are not reasonably estimable.

At December 31, 2012, our allocable portion of the total estimated liability related to the Hallowell Facility of $173,000 has been established in connection with this matter. The estimated amount is not discounted to its present value. It is reasonably possible that a change in the estimate of our liability could occur in the near term.

B. Other Pending, Threatened or Settled Litigation

Pryor Chemical Company

PCC has filed lawsuits against certain vendors of PCC related to work performed at the Pryor Facility. The claims allege certain damages resulting from improperly performed work by the vendors and for lost profits and other costs as the result of downtime at the Pryor Facility. During 2012, one of the vendors reached a settlement with PCC. As a result, we recognized a gain of $2,303,000 from this settlement, which amount is included in other income. The remaining amount of lawsuit claims for damages and lost profits is not substantial and the probability, amount and timing of the ultimate recovery are uncertain. As a result, any recovery from litigation or settlement of these claims is a gain contingency and will be recognized if, and when, realized or realizable and earned.

Other Claims and Legal Actions

We are also involved in various other claims and legal actions including claims for damages resulting from water leaks related to our Climate Control products and other product liability occurrences. Most of the product liability claims are covered by our general liability insurance, which generally includes a deductible of $250,000 per claim. For any claims or legal actions that we have assessed the likelihood of our liability as probable, we have recognized our estimated liability up to the applicable deductible. At December 31, 2012, our accrued general liability insurance claims were $628,000 and are included in accrued and other liabilities. It is possible that the actual development of claims could be different from our estimates but, after consultation with legal counsel, if those general liability insurance claims for which we have not recognized a liability were determined adversely to us, it would not have a material effect on our business, financial condition or results of operations.

- Definition

The entire disclosure for commitments and contingencies.

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+ Details

Derivatives, Hedges, Financial Instruments and Carbon Credits

12 Months Ended

Dec. 31, 2012

Derivatives, Hedges, Financial Instruments and Carbon Credits

13. Derivatives, Hedges, Financial Instruments and Carbon Credits

We have three classes of contracts that are accounted for on a fair value basis, which are commodities futures/forward contracts (“commodities contracts”), foreign exchange contracts and interest rate contracts as discussed below. All of these contracts are used as economic hedges for risk management purposes but are not designated as hedging instruments. In addition as discussed below, we are issued climate reserve tonnes (“carbon credits”), of which a certain portion of the carbon credits are to be sold and the proceeds given to Bayer. The carbon credits are accounted for on a fair value basis as discussed below. Also the contractual obligations associated with these carbon credits are accounted for on a fair value basis (as discussed below) unless we enter into a firm sales commitment to sell the carbon credits as discussed in Note 1—Summary of Significant Accounting Policies. The valuations of these assets and liabilities were determined based on quoted market prices or, in instances where market quotes are not available, other valuation techniques or models used to estimate fair values.

The valuations of contracts classified as Level 1 are based on quoted prices in active markets for identical contracts. The valuations of contracts classified as Level 2 are based on quoted prices for similar contracts and valuation inputs other than quoted prices that are observable for these contracts. At December 31, 2012 and 2011, the valuations of contracts classified as Level 2 related to interest rate swap contracts. For interest rate swap contracts, we utilize valuation software and market data from a third-party provider. These contracts are valued using a discounted cash flow model that calculates the present value of future cash flows pursuant to the terms of the contracts and using market information for forward interest-rate yield curves. At December 31, 2012, the valuation inputs included the contractual weighted-average pay rate of 3.23% and the estimated market weighted-average receive rate of 0.49%. No valuation input adjustments were considered necessary relating to nonperformance risk for the contracts.

The valuations of assets and liabilities classified as Level 3 are based on prices or valuation techniques that require inputs that are both unobservable and significant to the overall fair value measurement. At December 31, 2012, the valuations ($0.50 per carbon credit) of the carbon credits and the contractual obligations associated with these carbon credits are classified as Level 3 and are based on the range of ask/bid prices obtained from a broker adjusted downward due to minimal market volume activity.

At December 31, 2011, the valuations ($3.15 per carbon credit) of the carbon credits and the contractual obligations associated with these carbon credits are classified as Level 3 and are based on the range of ask/bid prices ($1.00 to $3.00) per carbon credit obtained from a broker involved in this low volume market, the sales price of a December 2011 transaction and an offer received from a potential customer. The valuations are using undiscounted cash flows based on management’s assumption that the carbon credits would be sold and the associated contractual obligations would be extinguished in the near term. In addition, no valuation input adjustments were considered necessary relating to nonperformance risk for the carbon credits and associated contractual obligations.

Commodities Contracts

Raw materials for use in our manufacturing processes include copper used by our Climate Control Business and anhydrous ammonia and natural gas used by our Chemical Business. As part of our raw material price risk management, we periodically enter into futures/forward contracts for these materials, which contracts may be required to be accounted for on a mark-to-market basis. At December 31, 2012, our futures/forward copper contracts were for 625,000 pounds of copper through May 2013 at a weighted-average cost of $3.53 per pound. At December 31, 2011, our futures/forward copper contracts were for 375,000 pounds of copper through May 2012 at a weighted-average cost of $3.42 per pound. At December 31, 2012 and 2011, we did not have any futures/forward natural gas contracts requiring mark-to-market accounting. The cash flows relating to these contracts are included in cash flows from continuing operating activities.

Foreign Exchange Contracts

One of our business operations purchases industrial machinery and related components from vendors outside of the United States. As part of our foreign currency risk management, we periodically enter into foreign exchange contracts, which set the U.S. Dollar/Euro exchange rates. These contracts are free-standing derivatives and are accounted for on a mark-to-market basis. At December 31, 2012 and 2011, we did not have any foreign exchange contracts. The cash flows relating to these contracts are included in cash flows from continuing operating activities.

Interest Rate Contracts

As part of our interest rate risk management, we periodically purchase and/or enter into various interest rate contracts. In April 2008, we entered into an interest rate swap at no cost, which set a fixed three-month LIBOR rate of 3.24% on $25 million and matured in April 2012. In September 2008, we acquired an interest rate swap at a cost basis of $0.4 million, which set a fixed three-month LIBOR rate of 3.595% on $25 million and matured in April 2012.

In February 2011, we entered into an interest rate swap at no cost, which sets a fixed three-month LIBOR rate of 3.23% on a declining balance (from $23.8 million to $18.8 million) for the period beginning in April 2012 through March 2016. This contract is a free-standing derivative and is accounted for on a mark-to-market basis.

During each of the three years ended December 31, 2012, no cash flows occurred relating to the purchase or sale of interest rate contracts. The cash flows associated with the interest rate swap payments are included in cash flows from continuing operating activities.

Carbon Credits and Associated Contractual Obligation

Periodically, we are issued carbon credits by the Climate Action Reserve in relation to a greenhouse gas reduction project (“Project”) performed at the Baytown Facility. Pursuant to the terms of the agreement with Bayer, a certain portion of the carbon credits are to be used to recover the costs of the Project, and any balance thereafter to be allocated between Bayer and EDN. We have no obligation to reimburse Bayer for their costs associated with the Project, except through the transfer or sale of the carbon credits when such credits are issued to us. The carbon credits are accounted for on a fair value basis and the contractual obligations associated with these carbon credits are also accounted for on a fair value basis (unless we enter into a firm sales commitment to sell the carbon credits). At December 31, 2012 and 2011, we had a minimal amount of carbon credits, all of which were subject to contractual obligations. The cash flows associated with the carbon credits and the associated contractual obligations are included in cash flows from continuing investing activities.

The following details our assets and liabilities that are measured at fair value on a recurring basis at December 31, 2012 and 2011:


			Fair Value Measurements at December 31, 2012 Using
Description	Total Fair Value at December 31, 2012		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total Fair Value at December 31, 2011
					(In Thousands)
Assets—Supplies, prepaid items and other:
Commodities contracts	$	79	$	79	$	—	$	—	$	11
Carbon credits		91		—		—		91		42

Total	$	170	$	79	$	—	$	91	$	53

Liabilities—Current and noncurrent accrued and other liabilities:
Contractual obligations-carbon credits	$	91	$	—	$	—	$	91	$	42
Interest rate contracts		1,874		—		1,874		—		2,241

Total	$	1,965	$	—	$	1,874	$	91	$	2,283

None of our assets or liabilities measured at fair value on a recurring basis transferred between Level 1 and Level 2 classifications for the periods presented below. In addition, the following is a reconciliation of the beginning and ending balances for assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3):


	Assets								Liabilities
	2012			2011			2010		2012			2011			2010
	(In Thousands)
Beginning balance	$	42		$	644		$	—	$	(42	)	$	(644	)	$	—
Transfers into Level 3		—			—			—		—			—			—
Transfers out of Level 3		—			—			—		—			—			—
Total realized and unrealized gains (losses) included in earnings		876			1,995			644		(721	)		(1,844	)		(644	)
Purchases		—			—			—		—			—			—
Issuances		—			—			—		—			—			—
Sales		(827	)		(2,597	)		—		—			—			—
Settlements		—			—			—		672			2,446			—

Ending balance	$	91		$	42		$	644	$	(91	)	$	(42	)	$	(644	)

Total gains (losses) for the period included in earnings attributed to the change in unrealized gains or losses on assets and liabilities still held at the reporting date	$	78		$	42		$	644	$	(78	)	$	(42	)	$	(644	)

Realized and unrealized net losses included in earnings and the income statement classifications are as follows:


	2012			2011			2010
	(In Thousands)
Total net gains (losses) included in earnings:
Cost of sales - Commodities contracts	$	14		$	(523	)	$	(59	)
Cost of sales - Foreign exchange contracts		(19	)		46			25
Other income - Carbon credits		876			1,995			644
Other expense - Contractual obligations relating to carbon credits		(721	)		(1,844	)		(644	)
Interest expense - Interest rate contracts		(523	)		(1,925	)		(1,527	)

	$	(373	)	$	(2,251	)	$	(1,561	)


	2012			2011			2010
	(In Thousands)
Change in unrealized gains (losses) relating to contracts still held at year end:
Cost of sales - Commodities contracts	$	79		$	11		$	761
Cost of sales - Foreign exchange contracts		—			—			49
Other income - Carbon credits		78			42			644
Other expense - Contractual obligations relating to carbon credits		(78	)		(42	)		(644	)
Interest expense - Interest rate contracts		(41	)		(346	)		34

	$	38		$	(335	)	$	844

At December 31, 2012 and 2011, we did not have any financial instruments with fair values significantly different from their carrying amounts. These financial instruments include our long-term debt agreements, which valuations are classified as Level 3 and are based on valuation techniques that require inputs that are both unobservable and significant to the overall fair value measurement. The fair value measurement of our long-term debt agreements are valued using a discounted cash flow model that calculates the present value of future cash flows pursuant to the terms of the debt agreements and applies estimated current market interest rates. The estimated current market interest rates are based primarily on interest rates currently being offered on borrowings of similar amounts and terms. In addition, no valuation input adjustments were considered necessary relating to nonperformance risk for the debt agreements. The fair value of financial instruments is not indicative of the overall fair value of our assets and liabilities since financial instruments do not include all assets, including intangibles, and all liabilities. Also see discussions concerning certain assets and liabilities initially accounted for on a fair value basis under Note 2 – Acquisition of Working Interests in Natural Gas Properties and Note 9 – Asset Retirement Obligations.

- Definition

The entire disclosure for the entity's entire derivative instruments and hedging activities. Describes an entity's risk management strategies, derivatives in hedging activities and non-hedging derivative instruments, the assets, obligations, liabilities, revenues and expenses arising therefrom, and the amounts of and methodologies and assumptions used in determining the amounts of such items.

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+ Details

Stockholders' Equity

12 Months Ended

Dec. 31, 2012

Stockholders' Equity

14. Stockholders’ Equity

2008 Stock Incentive Plan—During 2008, our board of directors adopted our 2008 Incentive Stock Plan (the “2008 Plan”), which plan was approved by our shareholders at our annual meeting of shareholders held on June 5, 2008. The number of shares of our common stock available for issuance under the 2008 Plan is 1,000,000 shares, subject to adjustment. Under the 2008 Plan, awards may be made to any employee, officer or director of the Company and its affiliated companies. An award may also be granted to any consultant, agent, advisor or independent contractor for bona fide services rendered to the Company or any affiliate (as defined in the 2008 Plan), subject to certain conditions. The 2008 Plan is being administered by the compensation and stock option committee (the “Committee”) of our board of directors.

Our board of directors or the Committee may amend the 2008 Plan, except that if any applicable statute, rule or regulation requires shareholder approval with respect to any amendment of the 2008 Plan, then to the extent so required, shareholder approval will be obtained. Shareholder approval will also be obtained for any amendment that would increase the number of shares stated as available for issuance under the 2008 Plan. Unless sooner terminated by our board of directors, the 2008 Plan expires on June 5, 2018.

The following may be granted by the Committee under the 2008 Plan:

Stock Options—The Committee may grant either incentive stock options or non-qualified stock options. The Committee sets option exercise prices and terms, except that the exercise price of a stock option may be no less than 100% of the fair market value, as defined in the 2008 Plan, of the shares on the date of grant. At the time of grant, the Committee will have sole discretion in determining when stock options are exercisable and when they expire, except that the term of a stock option cannot exceed 10 years.

Stock Appreciation Rights (“SARs”)—The Committee may grant SARs as a right in tandem with the number of shares underlying stock options granted under the 2008 Plan or on a stand-alone basis. SARs are the right to receive payment per share of the SAR exercised in stock or in cash equal to the excess of the share’s fair market value, as defined in the 2008 Plan, on the date of exercise over its fair market value on the date the SAR was granted. Exercise of a SAR issued in tandem with stock options will result in the reduction of the number of shares underlying the related stock option to the extent of the SAR exercise.

Stock Awards, Restricted Stock, Restricted Stock Units, and Other Awards—The Committee may grant awards of restricted stock, restricted stock units, and other stock and cash-based awards, which may include the payment of stock in lieu of cash (including cash payable under other incentive or bonus programs) or the payment of cash (which may or may not be based on the price of our common stock).

Stock-Based Compensation—During 2012 and 2010, the Committee did not grant any awards under the 2008 Plan. During 2011, the Committee approved the grants under the 2008 Plan of 249,000 shares of qualified stock options (the “2011 Qualified Options”) to certain employees and our board of directors (with the recipient abstaining) approved the grant of 5,000 shares of non-qualified stock options (“2011 Non-Qualified Options”) to one of our outside directors. The exercise price of the 2011 Qualified and Non-Qualified Options was equal to the market value of our common stock at the date of grant. The 2011 Qualified and Non-Qualified Options vest at the end of each one-year period at the rate of 16.5% per year for the first five years and the remaining unvested options will vest at the end of the sixth year. Pursuant to the terms of the 2011 Non-Qualified Options, if a termination event occurs, as defined, the non-vested 2011 Non-Qualified Options will become fully vested and exercisable for a period of one year from the date of the termination event. Excluding the non-qualified stock options relating to a termination event, the 2011 Qualified and Non-Qualified Options expire in 2021. The fair value for the 2011 Qualified and Non-Qualified Options was estimated, using an option pricing model, as of the date of the grant, which date was also the service inception date.

The fair value for the 2011 Qualified and Non-Qualified Options was estimated using a Black-Scholes-Merton option pricing model with the following assumptions:

•

risk-free interest rate based on an U.S. Treasury zero-coupon issue with a term approximating the estimated expected life as of the grant date;

•

a dividend yield based on historical data;

•

volatility factors of the expected market price of our common stock based on historical volatility of our common stock primarily over approximately six years from the date of grant; and

•

a weighted-average expected life of the options based on the historical exercise behavior of these employees and outside director, if applicable.

The following table summarizes information about these granted stock options:


	2012	2011	2010
Weighted-average risk-free interest rate	N/A	1.21%	N/A
Dividend yield	N/A	—	N/A
Weighted-average expected volatility	N/A	48.59%	N/A
Total weighted-average expected forfeiture rate	N/A	2.97%	N/A
Weighted-average expected life (years)	N/A	5.90	N/A
Total weighted-average remaining vesting period in years (1)	3.38	4.30	4.57
Total fair value of options granted	N/A	$4,064,000	N/A
Stock-based compensation expense—Cost of sales (1)	$278,000	$60,000	$42,000
Stock-based compensation expense—SG&A (1)	$1,374,000	$1,039,000	$963,000
Income tax benefit (1)	$(603,000)	$(390,000)	$(402,000)

(1)	Information relates to stock options granted since 2006.

At December 31, 2012, the total stock-based compensation expense not yet recognized is $6,265,000 relating to non-vested stock options, which we will be amortizing (subject to adjustments for forfeitures) through the respective remaining vesting periods.

Qualified Stock Option Plans—At December 31, 2012, we have options outstanding under a 1998 Stock Option Plan (“1998 Plan”) and the 2008 Plan as discussed above. The 1998 Plan has expired, and accordingly, no additional options may be granted from these plans. Options granted prior to the expiration of this plan continue to remain valid thereafter in accordance with their terms. The exercise price of the outstanding options granted under the 1998 and 2008 Plans was equal to the market value of our common stock at the date of grant. The following information relates to our qualified stock option plans:


	December 31, 2012
	2008 Plan		1998 Plan
Maximum number of securities for issuance		1,000,000		N/A
Number of awards available to be granted		349,905		N/A
Number of qualified options outstanding		467,915		11,000
Number of qualified options exercisable		143,040		11,000


	2012
	Shares			Weighted- Average Exercise Price
Outstanding at beginning of year		516,330		$	21.34
Granted		—			N/A
Exercised		(31,880	)	$	9.39
Cancelled, forfeited or expired		(5,535	)	$	9.36

Outstanding at end of year		478,915		$	22.28

Exercisable at end of year		154,040		$	15.73


	2012		2011		2010
Weighted-average fair value per option granted during year		N/A	$	16.00		N/A

Total intrinsic value of options exercised during the year	$	895,000	$	3,294,000	$	441,000

Total fair value of options vested during the year	$	861,000	$	208,000	$	214,000

The following table summarizes information about qualified stock options outstanding and exercisable at December 31, 2012:

Stock Options Outstanding

Exercise Prices

Shares
Outstanding

Weighted-Average
Remaining
Contractual Life
in Years

Weighted-Average
Exercise Price

Intrinsic Value
of Shares
Outstanding

$5.10

11,000

2.92

5.10

333,000

$7.86 — $8.17

42,085

5.92

7.87

1,160,000

$9.69 — $9.97

176,830

5.83

9.69

4,549,000

$29.99 — $34.50

249,000

8.90

34.41

252,000

$5.10 — $34.50

478,915

7.37

22.28

6,294,000

Stock Options Exercisable

Exercise Prices

Shares
Outstanding

Weighted-Average
Remaining
Contractual Life
in Years

Weighted-Average
Exercise Price

Intrinsic
Value of
Shares
Outstanding

$5.10

11,000

2.92

5.10

333,000

$7.86 — $8.17

19,305

5.92

7.87

532,000

$9.69 — $9.97

82,650

5.83

9.69

2,126,000

$29.99 — $34.50

41,085

8.90

34.41

42,000

$5.10 — $34.50

154,040

6.45

15.73

3,033,000

Non-Qualified Stock Option Plans—Our board of directors approved the grants of non-qualified stock options to our outside directors and certain key employees, including the grant of 450,000 shares of non-qualified stock options (the “2006 Options”) to certain Climate Control Business employees, which were subject to shareholders’ approval. The exercise price of the 2006 Options is $8.01 per share, which is based on the market value of our common stock at the date the board of directors granted the shares (June 19, 2006). The fair value for the 2006 Options was estimated, using an option pricing model, as of the date we received shareholders’ approval, which occurred during our 2007 annual shareholders’ meeting on June 14, 2007. For accounting purposes, the grant date and service inception date is June 14, 2007. Generally, the exercise prices of our non-qualified stock options are based on the market value of our common stock at the dates of grants.

In addition to the 2008 Plan as discussed above, we have an Outside Directors Stock Option Plan (the “Outside Director Plan”). The Outside Director Plan authorizes the grant of non-qualified stock options to each member of our board of directors who is not an officer or employee of LSB or its subsidiaries. The maximum number of options that may be issued under the Outside Director Plan is 400,000 of which 280,000 were available for grant at December 31, 2012. At December 31, 2012, there were 38,050 options outstanding related to the 2008 Plan, of which 20,275 are exercisable, and no options outstanding related to the Outside Director Plan.

The following information relates to our non-qualified stock option plans:


	2012
	Shares			Weighted- Average Exercise Price
Outstanding at beginning of year		316,525		$	8.41
Granted		—			N/A
Exercised		(58,475	)	$	8.00
Surrendered, forfeited or expired		—			N/A

Outstanding at end of year		258,050		$	8.50

Exercisable at end of year		60,275		$	8.32


	2012		2011		2010
Weighted-average fair value per option granted during year		N/A	$	16.25		N/A

Total intrinsic value of options exercised during the year	$	1,574,000	$	2,110,000	$	805,000

Total fair value of options vested during the year	$	731,000	$	730,000	$	721,000

The following tables summarize information about non-qualified stock options outstanding and exercisable at December 31, 2012:

Stock Options Outstanding

Exercise Prices

Shares
Outstanding

Weighted-
Average
Remaining
Contractual
Life in
Years

Weighted-
Average
Exercise
Price

Intrinsic
Value of
Shares
Outstanding

$7.86

33,050

5.92

7.86

911,000

$8.01

220,000

3.75

8.01

6,030,000

$34.50

5,000

8.92

34.50

5,000

$7.86 — $ 34.50

258,050

4.13

8.50

6,946,000

Stock Options Exercisable

Exercise Prices

Shares
Outstanding

Weighted-
Average
Remaining
Contractual
Life in
Years

Weighted-
Average
Exercise
Price

Intrinsic
Value of
Shares
Outstanding

$7.86

19,450

5.92

7.86

536,000

$8.01

40,000

3.75

8.01

1,096,000

$34.50

825

8.92

34.50

1,000

$7.86 — $ 34.50

60,275

4.52

8.32

1,633,000

Preferred Share Rights Plan—On January 5, 2009, a renewed shareholder rights plan became effective upon the expiration of our previous shareholder rights plan. The rights plan will impact a potential acquirer unless the acquirer negotiates with our board of directors and the board of directors approves the transaction. Pursuant to the renewed plan, one preferred share purchase right (a “Right”) is attached to each currently outstanding or subsequently issued share of our common stock. Prior to becoming exercisable, the Rights trade together with our common stock. In general, if a person or group acquires or announces a tender or exchange offer for 15% or more of our common stock (except for the Golsen Group and certain other limited excluded persons), then the Rights become exercisable. Each Right entitles the holder (other than the person or group that triggers the Rights being exercisable) to purchase from us one one-hundredth of a share of Series 4 Junior Participating Preferred Stock, no par value (the “Preferred Stock”), at an exercise price of $47.75 per one one-hundredth of a share, subject to adjustment. If a person or group acquires 15% or more of our common stock, each Right will entitle the holder (other than the person or group that triggered the Rights being exercisable) to purchase shares of our common stock (or, in certain circumstances, cash or other securities) having a market value of twice the exercise price of a Right at such time. Under certain circumstances, each Right will entitle the holder (other than the person or group that triggered the Rights being exercisable) to purchase the common stock of the acquirer having a market value of twice the exercise price of a Right at such time. In addition, under certain circumstances, our board of directors may exchange each Right (other than those held by the acquirer) for one share of our common stock, subject to adjustment. Our board of directors may redeem the Rights at a price of $0.01 per Right generally at any time before 10 days after the Rights become exercisable. Our board of directors may exchange all or part of the Rights (except to the person or group that triggered the Rights being exercisable) for our common stock at an exchange ratio of one common share per Right until the person triggering the Right becomes the beneficial owner of 50% or more of our common stock.

Other – During 2010, we purchased 177,100 shares of treasury stock for the average price of $13.67 per share (none in 2012 or 2011).

As of December 31, 2012, we have reserved 1.7 million shares of common stock issuable upon potential conversion of preferred stocks and stock options pursuant to their respective terms.

Non-Redeemable Preferred Stock

12 Months Ended

Dec. 31, 2012

Non-Redeemable Preferred Stock

15. Non-Redeemable Preferred Stock

Series B Preferred—The 20,000 shares of Series B 12% cumulative, convertible preferred stock (“Series B Preferred”), $100 par value, are convertible, in whole or in part, into 666,666 shares of our common stock (33.3333 shares of common stock for each share of preferred stock) at any time at the option of the holder and entitle the holder to one vote per share. The Series B Preferred provides for annual cumulative dividends of 12% from date of issue, payable when and as declared. All of the outstanding shares of the Series B Preferred are owned by the Golsen Group.

Series D Preferred—The 1,000,000 shares of Series D 6% cumulative, convertible Class C preferred stock (“Series D Preferred”) have no par value and are convertible, in whole or in part, into 250,000 shares of our common stock (1 share of common stock for 4 shares of preferred stock) at any time at the option of the holder. Dividends on the Series D Preferred are cumulative and payable annually in arrears at the rate of 6% per annum of the liquidation preference of $1.00 per share. Each holder of the Series D Preferred shall be entitled to .875 votes per share. All of the outstanding shares of Series D Preferred are owned by the Golsen Group.

Cash Dividends Paid – During 2012, 2011 and 2010, we paid the following cash dividends on our non-redeemable preferred stock in each of the respective year:

•

$240,000 on the Series B Preferred ($12.00 per share) and

•

$60,000 on the Series D Preferred ($0.06 per share).

At December 31, 2012, there were no dividends in arrears.

Other - At December 31, 2012, we are authorized to issue an additional 230,000 shares of $100 par value preferred stock and an additional 4,000,000 shares of no par value preferred stock. Upon issuance, our board of directors will determine the specific terms and conditions of such preferred stock.

Executive Benefit Agreements and Employee Savings Plans

12 Months Ended

Dec. 31, 2012

Executive Benefit Agreements and Employee Savings Plans

16. Executive Benefit Agreements and Employee Savings Plans

In 1981, we entered into individual death benefit agreements with certain key executives (“1981 Agreements”). Under the 1981 Agreements, should the executive die while employed, we are required to pay the beneficiary named in the agreement in 120 equal monthly installments aggregating to an amount specified in the agreement. The monthly installments specified in the 1981 Agreements total $32,000. The benefits under the 1981 Agreements are forfeited if the respective executive’s employment is terminated for any reason prior to death. The 1981 Agreements may be terminated by the Company at any time and for any reason prior to the death of the employee. See table below for information about the 1981 Agreements.

In 1992, we entered into individual benefit agreements with certain key executives (“1992 Agreements”) that provide for annual benefit payments for life (in addition to salary) ranging from $16,000 to $18,000 payable in monthly installments when the employee reaches age 65. As part of the 1992 Agreements, should the executive die prior to attaining the age of 65, we will pay the beneficiary named in the agreement in 120 equal monthly installments aggregating to an amount specified in the agreement. This amount is in addition to any amount payable under the 1981 Agreement should that executive have both a 1981 and 1992 agreement. The benefits under the 1992 Agreements are forfeited if the respective executive’s employment is terminated prior to age 65 for any reason other than death. The 1992 Agreements may be terminated by the Company at any time and for any reason prior to the death of the employee. See table below for information about the 1992 Agreements.

In 2005, we entered into a death benefit agreement (“2005 Agreement”) with our CEO. The Death Benefit Agreement provides that, upon our CEO’s death, we will pay to our CEO’s designated beneficiary, a lump-sum payment of $2,500,000 to be funded from the net proceeds received by us under certain life insurance policies on our CEO’s life that are owned by us. We are obligated to keep in existence life insurance policies with a total face amount of no less than $2,500,000 of the stated death benefit. The benefit under the 2005 Agreement is not contingent upon continued employment and may be amended at any time by written agreement executed by the CEO and the Company. The following table includes information about the 2005 Agreement.


	December 31,
	2012			2011
	(In Thousands)
Total undiscounted death benefits—1981 Agreements	$	3,865		$	4,115

Total undiscounted death benefits—1992 Agreements	$	302		$	302

Total undiscounted death benefits—2005 Agreement	$	2,500		$	2,500

Accrued death benefits—All agreements	$	4,185		$	4,017

Total undiscounted executive benefits—1992 Agreements	$	1,928		$	1,950

Discount rates utilized—1992 Agreements		2.78	%		3.58	%

Accrued executive benefits—1992 Agreements	$	1,365		$	1,262


			December 31,
	2012		2011		2010
	(In Thousands)
Costs associated with executive benefits included in SG&A	$	186	$	158	$	169

Accrued death and executive benefits under the above agreements are included in current and noncurrent accrued and other liabilities. We accrue for such liabilities when they become probable and discount the liabilities to their present value.

To assist us in funding the benefit agreements discussed above and for other business reasons, we purchased life insurance policies on various individuals in which we are the beneficiary. Some of these life insurance policies have cash surrender values that we have borrowed against. The net cash surrender values are included in other assets. The following table summarizes certain information about these life insurance policies.


	December 31,
	2012		2011
	(In Thousands)
Total face value of life insurance policies (1)	$	21,242	$	21,522

Cash surrender values of life insurance policies	$	5,439	$	4,961
Loans on cash surrender values		—		(1,890	)

Net cash surrender values	$	5,439	$	3,071


	2012			2011			2010
	(In Thousands)
Cost of life insurance premiums	$	851		$	851		$	851
Increases in cash surrender values		(479	)		(499	)		(496	)

Net cost of life insurance premiums included in SG&A	$	372		$	352		$	355

(1)	Includes $7,000,000 on the life of our CEO, of which $2,500,000 is required to be paid under the 2005 Agreement as discussed above.

We sponsor a savings plan under Section 401(k) of the Internal Revenue Code under which participation is available to substantially all full-time employees. We do not presently contribute to this plan except for certain employees within the Chemical Business, which amounts were not material for each of the three years ended December 31, 2012.

Property and Business Interruption Insurance Claims and Recovery

12 Months Ended

Dec. 31, 2012

Property and Business Interruption Insurance Claims and Recovery

17. Property and Business Interruption Insurance Claims and Recovery

Pryor Facility

In June 2010, a pipe failure in the primary reformer of the ammonia plant at the Pryor Facility resulted in a fire that damaged the ammonia plant. The fire was immediately extinguished and there were no injuries. As a result of this damage, the Pryor Facility was unable to produce anhydrous ammonia or UAN during substantially all of third quarter of 2010. Our insurance policy provided, for the policy period covering this claim, for business interruption coverage for certain lost profits and extra expense with a 30-day waiting period. Therefore, we filed an insurance claim for business interruption. During 2011, we recognized an insurance recovery of $8.6 million relating to this business interruption claim, which was recorded as a reduction to cost of sales. We do not have any remaining insurance claims associated with our business interruption coverage relating to this event.

Beginning on February 27, 2012, the Pryor Facility experienced unplanned downtime in the urea plant due to a damaged stainless steel liner within the urea reactor. As a result, the Pryor Facility was unable to produce UAN through early July 2012. Our insurance policy provides, for the policy period covering this claim, for repair or replacement cost coverage relating to property damage with a $1.0 million deductible and provides for business interruption coverage for certain lost profits and extra expense with a 30-day waiting period. A notice of insurance claims for property damage and business interruption was filed with the insurance carrier. After an initial investigation was performed by an insurance adjuster, we received a reservation of rights letter stating that some insurance policy exclusions could apply resulting in a full or partial denial as to our claims for property damage and/or business interruption. A recovery, if any, from our insurance coverage has not been recognized since, for financial reporting purposes, it is not probable and reasonably estimable and/or it is considered a gain contingency, which will be recognized if, and when, realized or realizable and earned.

El Dorado Facility

On May 15, 2012, the El Dorado Facility suffered significant damage when a reactor in its 98% strength nitric acid plant (“DSN plant”) exploded. No employees or individuals in the surrounding area were seriously injured as a result of the explosion. In addition, several other plants and infrastructure within the El Dorado Facility sustained various degrees of damage. Our insurance policy provides, for the policy period covering this claim, for repair or replacement cost coverage relating to property damage with a $1.0 million deductible and provides for business interruption coverage for certain lost profits and extra expense with a 30-day waiting period. A notice of insurance claims for property damage and business interruption was filed with the insurance carriers but the total amounts have not been determined. The engineering firm representing our insurance carriers has determined that the DSN plant was not destroyed by the explosion and was repairable. However we have concluded that due to the extensive damage, the DSN plant should not be repaired but should be replaced with a new 65% strength nitric acid plant and a separate nitric acid concentrator plant. The total amount of insurance recoveries relating to this event will be dependent on an estimate of the costs and the length of time to repair the damaged DSN plant as if it would have been repaired, which amount has not yet been determined. Based upon our assessment that it was probable that the amount of coverage for property damages would exceed our property loss deductible, the net book value of the damaged property and other recoverable costs incurred through December 31, 2012, we did not recognize a loss relating to property damage from this explosion but we recorded an insurance claim receivable relating to this event primarily consisting of the disposal of the net book value of damaged property and certain repairs and clean-up costs incurred (“recoverable costs”).

During 2012, our insurance carriers approved unallocated payments totaling $40 million (of which $20 million was paid in 2012). Also see Note 21 – Subsequent Events. We received correspondence associated with the $20 million received in January 2013, which stated that our insurance carriers are still investigating the circumstances surrounding this event (including the cause of this event, scope of our losses and support for our claim) under a reservation of rights. For financial reporting purposes, we allocated $28.6 million to our property insurance claim and $11.4 million to our business interruption claim primarily based on the claims information provided to our insurance carriers in relation to our requests for insurance proceeds.

The $28.6 million allocated to the property insurance claim was applied against the recoverable costs totaling $21.7 million. The insurance recovery in excess of the recoverable costs of $6.9 million was not recognized since it is considered a gain contingency, which will be recognized if, and when, realized or realizable and earned.

The insurance recovery of $11.4 million allocated to the business interruption claim was applied against recoverable costs (primarily relating to purchased product sold to our customers while certain of our nitric and sulfuric acid plants were being repaired) totaling $7.3 million as a reduction to cost of sales (see Note 21-Subsequent Events). The insurance recovery in excess of recoverable costs of $4.1 million was not recognized since a portion of this amount relates to recoverable costs, which we were unable to conclude that it was at least probable (for financial reporting purposes) that these costs would be approved and a portion of this amount relates to lost profits, which is considered a gain contingency. The unrecognized portion of this recovery, and any additional recoveries, will be recognized if, and when, realized or realizable and earned.

As of December 31, 2012, the balance of the insurance claim receivable relating to this event was $9.0 million, which consists of the approved payments due from our insurance carriers and allocated to our insurance claim as discussed above.

Cherokee Facility

On November 13, 2012, a pipe ruptured within the Cherokee Facility causing damage primarily to the heat exchanger portion of its ammonia plant. No serious injuries or environmental impact resulted from the pipe rupture. As a result of the damage, the Cherokee Facility can only produce, on a limited basis, nitric acid and AN solution from purchased ammonia until the repairs are completed. Our insurance policy provides, for the policy period covering this claim, for repair or replacement cost coverage relating to property damage with a $2.5 million deductible and provides for business interruption coverage for certain lost profits and extra expense with a 30-day waiting period. A notice of insurance claims for property damage and business interruption was filed with the insurance carriers but the total amounts have not been determined but are expected to be substantial.

Because our assessment that it was probable that the amount of coverage for property damages would exceed our property loss deductible, the net book value of the damaged property and other recoverable costs incurred through December 31, 2012, we did not recognize a loss relating to property damage from this pipe rupture but we recorded an insurance claim receivable relating to this event consisting of the recoverable costs.

In addition, a recovery for certain lost profits from our business interruption coverage has not been recognized since it is considered a gain contingency, which will be recognized if, and when, realized or realizable and earned.

As of December 31, 2012, the balance of the insurance claim receivable relating to this event was $1.1 million consisting of recoverable costs.

It is possible that the actual development of the insurance claims discussed above could be different from our current allocations and estimates.

Other Expense, Other Income and Non-Operating Other Income, net

12 Months Ended

Dec. 31, 2012

Other Expense, Other Income and Non-Operating Other Income, net

18. Other Expense, Other Income and Non-Operating Other Income, net


	2012			2011			2010
	(In Thousands)
Other expense:
Losses on sales and disposals of property and equipment	$	996		$	1,280		$	460
Realized and unrealized losses on contractual obligations associated with carbon credits		721			1,844			644
Miscellaneous expense (1)		401			699			158

Total other expense	$	2,118		$	3,823		$	1,262

Other income:
Settlements of litigation and potential litigation (2)	$	2,303		$	1,562		$	—
Realized and unrealized gains on carbon credits		876			1,995			644
Property insurance recoveries in excess of losses incurred (3)		—			—			7,518
Miscellaneous income (1)		632			381			265

Total other income	$	3,811		$	3,938		$	8,427

Non-operating other income, net:
Interest income	$	87		$	77		$	133
Miscellaneous income (1)		263			—			—
Miscellaneous expense (1)		(69	)		(77	)		(80	)

Total non-operating other income, net	$	281		$	—		$	53

(1)	Amounts represent numerous unrelated transactions, none of which are individually significant requiring separate disclosure.

(2)	Amounts relate primarily to settlements reached with certain vendors of our Chemical Business.

(3)	Amount relates primarily to recoveries from property insurance claims associated with our Chemical Business.

Segment Information

12 Months Ended

Dec. 31, 2012

Segment Information

19. Segment Information

Factors Used by Management to Identify the Enterprise’s Reportable Segments and Measurement of Segment Income or Loss and Segment Assets

We have two reportable segments (business segments): the Chemical Business and the Climate Control Business. Our reportable segments are based on business units that offer similar products and services. The reportable segments are each managed separately because they manufacture and distribute distinct products with different production processes.

We evaluate performance and allocate resources based on operating income or loss. The accounting policies of the reportable segments are the same as those described in the summary of significant accounting policies.

Description of Each Reportable Segment

Chemical Business - The Chemical Business segment manufactures and sells:

•

anhydrous ammonia, fertilizer grade AN, UAN, and AN ammonia solution for agricultural applications,

•

high purity and commercial grade anhydrous ammonia, high purity AN, sulfuric acids, concentrated, blended and regular nitric acid, mixed nitrating acids, and diesel exhaust fluid for industrial applications, and

•

industrial grade AN and solutions for the mining industry.

Our chemical production facilities are located in El Dorado, Arkansas; Cherokee, Alabama; Pryor, Oklahoma; and Baytown, Texas. Sales to customers of this segment primarily include farmers, ranchers, fertilizer dealers and distributors primarily in the ranch land and grain production markets in the United States; industrial users of acids throughout the United States and parts of Canada; and explosive manufacturers in the United States.

The Pryor Facility began limited production in the first quarter of 2010 but did not reach sustained production of anhydrous ammonia until the fourth quarter of 2010. Currently, this facility’s production is predominantly agricultural products, primarily UAN and anhydrous ammonia.

During 2012, our Chemical Business encountered a number of significant issues including an explosion in one of our nitric acid plants at the El Dorado Facility in May, a pipe rupture that damaged the ammonia plant at the Cherokee Facility in November and numerous mechanical issues at the Pryor Facility, all resulting in lost production and significant adverse effects on 2012 sales and operating income. Also see Note 17 – Property and Business Interruption Insurance Claims and Recovery.

See Note 2—Acquisition of Working Interest in Natural Gas Properties for the discussion of an acquisition of working interests in certain natural gas properties by a subsidiary within our Chemical Business. Since our Chemical Business purchases a significant amount of natural gas as a feedstock for the production of anhydrous ammonia, management considers this acquisition as an economic hedge against a potential rise in natural gas prices in the future for a portion of our future natural gas production requirements. We report the working interests as part of the Chemical Business reportable segment. All of our natural gas producing activities are within the United States (in Pennsylvania).

As of December 31, 2012, our Chemical Business employed 508 persons, with 149 represented by unions under agreements, which will expire in July through November of 2013.

Climate Control Business—The Climate Control Business segment manufactures and sells the following variety of heating, ventilation, and air conditioning (“HVAC”) products:

•

geothermal and water source heat pumps,

•

hydronic fan coils, and

•

other HVAC products including large custom air handlers, modular geothermal and other chillers and other products and services.

These HVAC products are primarily for use in commercial/institutional and residential new building construction, renovation of existing buildings and replacement of existing systems. Our various facilities located in Oklahoma City comprise substantially all of the Climate Control segment’s operations. Sales to customers of this segment primarily include original equipment manufacturers, contractors and independent sales representatives located throughout the world.

Other—The business operation classified as “Other” primarily sells industrial machinery and related components to machine tool dealers and end users located primarily in North America.

Segment Financial Information

Information about our continuing operations in different business segments is detailed below.


	2012			2011			2010
	(In Thousands)
Net sales:
Chemical:
Agricultural products	$	217,329		$	231,599		$	135,598
Industrial acids and other chemical products		162,498			161,776			126,846
Mining products		96,538			118,479			88,642
Natural gas		1,448			—			—

Total Chemical		477,813			511,854			351,086

Climate Control:
Geothermal and water source heat pumps		162,697			183,789			171,561
Hydronic fan coils		55,812			54,379			37,923
Other HVAC products		47,662			43,397			41,037

Total Climate Control		266,171			281,565			250,521
Other		15,047			11,837			8,298

	$	759,031		$	805,256		$	609,905

Gross profit:
Chemical	$	97,692		$	130,687		$	49,295
Climate Control		80,981			88,178			86,364
Other		5,063			4,153			2,966

	$	183,736		$	223,018		$	138,625

Operating income:
Chemical	$	82,101		$	116,503		$	31,948
Climate Control		25,834			32,759			35,338
General corporate expenses and other business operations, net (1)		(12,280	)		(12,819	)		(11,361	)

		95,655			136,443			55,925
Interest expense		4,237			6,658			7,427
Losses on extinguishment of debt		—			136			52
Non-operating expense (income), net:
Chemical		(1	)		(1	)		(7	)
Climate Control		(1	)		(2	)		(3	)
Corporate and other business operations		(279	)		3			(43	)
Provisions for income taxes		33,594			46,208			19,787
Equity in earnings of affiliate—Climate Control		(681	)		(543	)		(1,003	)

Income from continuing operations	$	58,786		$	83,984		$	29,715

(1)	General corporate expenses and other business operations, net consist of the following:


	2012			2011			2010
	(In Thousands)
Gross profit-Other	$	5,063		$	4,153		$	2,966
Selling, general and administrative:
Personnel costs		(9,994	)		(8,418	)		(7,865	)
Professional fees		(4,117	)		(3,805	)		(3,784	)
All other		(3,568	)		(4,224	)		(3,040	)

Total selling, general and adminsitrative		(17,679	)		(16,447	)		(14,689	)

Other income		394			118			366
Other expense		(58	)		(643	)		(4	)

Total general corporate expenses and other business operations, net	$	(12,280	)	$	(12,819	)	$	(11,361	)

Information about our PP&E and total assets by business segment is detailed below:


	2012		2011		2010
	(In Thousands)
Depreciation, depletion and amortization of PP&E:
Chemical	$	16,355	$	14,659	$	13,154
Climate Control		4,250		3,853		4,026
Corporate assets and other		76		250		149

Total depreciation, depletion and amortization of PP&E	$	20,681	$	18,762	$	17,329

Additions to PP&E:
Chemical	$	141,399	$	39,835	$	28,850
Climate Control		5,816		5,746		7,177
Corporate assets and other		3,590		2,376		518

Total additions to PP&E	$	150,805	$	47,957	$	36,545

Total assets at December 31:
Chemical	$	394,479	$	294,886	$	205,179
Climate Control		139,526		160,515		150,635
Corporate assets and other		42,607		46,608		32,167

Total assets (A)	$	576,612	$	502,009	$	387,981

(A) At December 31, 2012, we changed the methodology of allocating our cash, cash equivalents and short-term investment balances to our operating segments. As a result of this change, the assets balances by business segment at December 31, 2011 and 2010 have been reclassified to conform to the methodology utilized at December 31, 2012.

Net sales by business segment include net sales to unaffiliated customers as reported in the consolidated financial statements. Net sales classified as “Other” consist of sales of industrial machinery and related components. Intersegment net sales are not significant.

Gross profit by business segment represents net sales less cost of sales. Gross profit classified as “Other” relates to the sales of industrial machinery and related components.

Our chief operating decision makers use operating income by business segment for purposes of making decisions that include resource allocations and performance evaluations. Operating income by business segment represents gross profit by business segment less SG&A incurred by each business segment plus other income and other expense earned/incurred by each business segment before general corporate expenses and other business operations, net. General corporate expenses and other business operations, net consist of unallocated portions of gross profit, SG&A, other income and other expense.

Identifiable assets by business segment are those assets used in the operations of each business. Corporate assets and other are those principally owned by LSB or by subsidiaries not involved in the two identified businesses.

All net sales and long-lived assets relate to domestic operations for the periods presented.

Net sales to unaffiliated customers are to U.S. customers except foreign export sales as follows:


Geographic Area	2012		2011		2010
	(In Thousands)
Canada	$	21,079	$	23,765	$	19,345
Other		11,091		12,450		12,511

	$	32,170	$	36,215	$	31,856

In general, foreign export sales are attributed based upon the location of the customer.

Major Customer

Net sales to one customer, Orica, of our Chemical Business segment represented approximately 9%, 11% and 11% of our total net sales for 2012, 2011 and 2010, respectively. See discussion concerning the supply agreement in Note 12 – Commitments and Contingencies.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

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-Name Statement of Financial Accounting Standard (FAS)
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+ Details

Related Party Transactions

12 Months Ended

Dec. 31, 2012

Related Party Transactions

20. Related Party Transactions

Golsen Group

In January 2010, we paid interest of $137,500 relating to $5,000,000 of the 2007 Debentures held by the Golsen Group that was accrued at December 31, 2009. In March 2010, we paid dividends totaling $300,000 on our Series B Preferred and our Series D Preferred. During 2010, we incurred interest expense of $275,000 relating to the debentures held by the Golsen Group, of which $137,500 was accrued at December 31, 2010 and paid in January 2011.

In March 2011, we paid dividends totaling $300,000 on our Series B Preferred and our Series D Preferred. In March 2011, the Golsen Group sold $3,000,000 of the 2007 Debentures it held to a third party. In July 2011, the Golsen Group converted $2,000,000 of the 2007 Debentures into 72,800 shares of LSB common stock in accordance with the terms of the 2007 Debentures. During 2011, we incurred interest expense of $60,500 relating to the $2,000,000 of the 2007 Debentures that was held by the Golsen Group, of which $55,000 was paid in June 2011 and the remaining amount was forfeited and credited to capital in excess of par value as the result of the conversion. In addition in July 2011, the Golsen Group converted an $8,000 convertible promissory note into 4,000 shares of LSB common stock in accordance with the terms of such note.

In March 2012, we paid dividends totaling $300,000 on our Series B Preferred and our Series D Preferred.

The Series B Preferred and Series D Preferred are non-redeemable preferred stocks issued in 1986 and 2001, respectively, of which all outstanding shares are owned by the Golsen Group.

Landmark Transactions

As approved by a special committee of our board of directors, in May 2011, Prime Financial L.L.C. (“Prime”), a subsidiary of LSB, entered into an agreement (the “First Purchase Agreement”) to purchase from Landmark Land Company, Inc. (“Landmark”) certain undeveloped real estate located in Oklahoma City, Oklahoma (the “Oklahoma Real Estate”) for the purchase price of $2,250,000, which transaction was consummated in June 2011. The First Purchase Agreement grants Prime put options to sell the Oklahoma Real Estate to Landmark or to Gerald G. Barton (“Barton”), who is the chief executive officer and a substantial stockholder of Landmark. The put option may be exercised during the sixth year following Prime’s purchase of the Oklahoma Real Estate. If a put option is exercised, the purchase price for the Oklahoma Real Estate will be $2,250,000, plus a premium equal to a simple 10% annual return on the purchase price beginning as of the closing of the First Purchase Agreement, subject to certain adjustments. For financial reporting purposes, no value from the purchase price was allocated to the put options because the appraised value of the Oklahoma Real Estate exceeded the purchase price.

As approved by a special committee of our board of directors and pursuant to an agreement (the “Second Purchase Agreement”) entered into in September 2011, effective February 7, 2012, Prime purchased from Landmark certain undeveloped real estate located in Laguna Vista, Texas (the “Texas Real Estate”) for the purchase price of approximately $2,500,000. The Second Purchase Agreement grants Prime put options to sell the Texas Real Estate to Landmark or to Gerald G. Barton (“Barton”), who is the chief executive officer and a substantial stockholder of Landmark. Prime may exercise a put option during the sixth year following Prime’s purchase of the Texas Real Estate. If a put option is exercised, the purchase price for the Texas Real Estate will be based on the original purchase price, plus a premium equal to a simple 10% annual return on the original purchase price beginning as of the closing of the Second Purchase Agreement, subject to certain adjustments. The Second Purchase Agreement also grants Prime warrants to purchase up to 1,000,000 shares of Landmark’s common stock, at $1.00 per share. The right of Prime to acquire Landmark shares under any unexercised warrants shall terminate on the completed exercise of the put options. Also Landmark entered into a separate agreement (“GHP Use Agreement”) to use its reasonable efforts to use, where technically feasible, geothermal heating and air conditioning units manufactured by one of LSB’s subsidiaries on other Landmark properties in the development where the Texas Real Estate is located. For financial reporting purposes, no value from the purchase price was allocated to the put options or the GHP Use Agreement primarily because the estimated market value of the Texas Real Estate exceeded the purchase price and a minimal value from the purchase price was allocated to the warrants primarily because Landmark’s common stock is lightly traded on the Over-the-Counter Bulletin Board with a minimal price per share (Landmark’s average closing price per share was approximately $0.11 over the twelve-month period ended February 7, 2012).

Golsen and another individual previously formed a limited liability company (“LLC”), and each contributed $1,000,000 to the LLC. The LLC subsequently loaned Landmark approximately $2,000,000. In March 2011, Golsen sold his membership interest in the LLC to Barton in consideration for a promissory note in the principal amount of approximately $1,100,000, representing the amount that Golsen had invested in the LLC, plus interest (the “Barton Note”). The Barton Note was due and payable in June 2011. Pursuant to the terms of the First and Second Purchase Agreements, until the expiration of the put options, no payment will be made on the Barton Note and payment of the amounts owing under the Barton Note will be subordinate to any amounts owing Prime upon the exercise of a put option. Further, Golsen has agreed under the Second Purchase Agreement that no portion of the purchase price shall be used by Landmark to repay any indebtedness owing to Golsen.

In addition, Bernard Ille, one of our directors, served as a director of Landmark for many years until he resigned in March 2011. In light of the Barton Note and Mr. Ille’s past relationship with Landmark, our board of directors appointed a special committee for the purpose of reviewing and determining whether the LSB should purchase the Oklahoma and Texas Real Estate. The special committee believed, based on an analysis of a real estate consultant, that the price that we were to pay for the properties approximated the market value, and also believed that these properties, when developed, have the potential to establish a model geothermal community.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Subsequent Events

12 Months Ended

Dec. 31, 2012

Subsequent Events

21. Subsequent Events (Unaudited)

Dividends Declared on Preferred Stock—In January 2013, our board of directors declared dividends totaling $300,000 on our Series B Preferred and our Series D Preferred, payable on March 29, 2013. The Series B Preferred and Series D Preferred are non-redeemable preferred stocks issued in 1986 and 2001, respectively, of which all outstanding shares are owned by the Golsen Group.

Receipt of Insurance Recovery Payments – In January 2013, we received $20 million of the unallocated payments approved by our insurance carriers relating to our property and business interruption claims associated with the El Dorado Facility as discussed in Note 17 – Property and Business Interruption Claims and Recovery.

Income Tax Benefit—In connection with the American Taxpayer Relief Act of 2012 that was signed into law in January 2013, we expect to record a one-time benefit of approximately $450,000 related to the retroactive tax relief for certain tax provisions that expired in 2012. Because the legislation was signed into law after December 31, 2012, the retroactive effects of the law will be reflected in the first quarter of 2013.

Loan Agreement—On February 1, 2013, Zena Energy LLC (“Zena”), a subsidiary within our Chemical Business, entered into a loan with a lender in the original principal amount of $35 million. This loan follows the acquisition by Zena of Working Interests as discussed in Note 2 – Acquisition of Working Interests in Natural Gas Properties. The proceeds of the loan effectively finance $35 million of the approximately $50 million purchase price of the Working Interests paid previously out of LSB’s working capital. The proceeds of the loan will be used for general working capital purposes. The loan is for a term of three years. Interest is payable monthly based on a five-year amortization at a defined LIBOR rate plus 300 basis points (but not below 3.00% per annum), resulting in a borrowing rate of approximately 3.30% at February 1, 2013. The loan is secured by the Working Interests and related properties and proceeds. In addition, LSB has guaranteed the payment of the loan.

ODEQ Investigation of the Pryor Facility – As discussed in Note 12 – Commitments and Contingencies, one of our subsidiaries, PCC, within our Chemical Business, has been advised that the ODEQ is conducting an investigation into whether the Pryor Facility was in compliance with certain rules and regulations of the ODEQ and whether the Pryor Facility’s reports of certain air emissions relating primarily to 2011 were intentionally reported incorrectly to the ODEQ. Pursuant to the request of the ODEQ, PCC has submitted information and a report to the ODEQ as to the reports filed by the Pryor Facility relating to the air emissions in question and has and continues to cooperate with the ODEQ in connection with this investigation. However, on February 20, 2013, investigators with the ODEQ obtained documents from the Pryor Facility in connection with this investigation pursuant to a search warrant and interviewed several employees at the facility. Each of the Company and PCC has received a subpoena, upon the application of the Attorney General of the State of Oklahoma, for documents relating to this matter. As of the date of this report, we are not aware of any recommendations made or to be made by the ODEQ with respect to formal legal action to be taken or recommended as a result of the pending investigation.

Quarterly Financial Data

12 Months Ended

Dec. 31, 2012

Quarterly Financial Data

LSB Industries, Inc.

Supplementary Financial Data

Quarterly Financial Data (Unaudited)


			Three months ended
	March 31		June 30		September 30		December 31
	(In Thousands, Except Per Share Amounts)
2012 (1)
Net sales	$	190,245	$	209,275	$	182,374	$	177,137

Gross profit (2)	$	44,444	$	65,735	$	33,187	$	40,370

Income from continuing operations (2)	$	14,324	$	26,130	$	6,710	$	11,622
Net loss from discontinued operations		21		97		2		62

Net income	$	14,303	$	26,033	$	6,708	$	11,560

Net income applicable to common stock	$	14,003	$	26,033	$	6,708	$	11,560

Income per common share:
Basic:
Income from continuing operations	$	0.63	$	1.17	$	0.30	$	0.52
Net loss from discontinued operations		—		—		—		—

Net income	$	0.63	$	1.17	$	0.30	$	0.52

Diluted:
Income from continuing operations	$	0.61	$	1.11	$	0.28	$	0.49
Net loss from discontinued operations		—		—		—		—

Net income	$	0.61	$	1.11	$	0.28	$	0.49

2011
Net sales	$	177,493	$	235,619	$	176,780	$	215,364

Gross profit (2)	$	53,854	$	72,086	$	34,257	$	62,821

Income from continuing operations (2)	$	20,960	$	28,698	$	6,324	$	28,002
Net loss from discontinued operations		57		53		18		14

Net income	$	20,903	$	28,645	$	6,306	$	27,988

Net income applicable to common stock	$	20,598	$	28,645	$	6,306	$	27,988

Income per common share:
Basic:
Income from continuing operations	$	0.97	$	1.29	$	0.28	$	1.26
Net loss from discontinued operations		—		—		—		—

Net income	$	0.97	$	1.29	$	0.28	$	1.26

Diluted:
Income from continuing operations	$	0.90	$	1.22	$	0.27	$	1.19
Net loss from discontinued operations		—		—		—		—

Net income	$	0.90	$	1.22	$	0.27	$	1.19

(1)

(2)	The following items increased gross profit and income from continuing operations:


	Three months ended
	March 31		June 30		September 30		December 31
			(In Thousands)
Business interruption insurance recovery:
2012	$	—	$	—	$	—	$	7,300

2011	$	—	$	8,605	$	—	$	—

- Definition

The entire disclosure for the quarterly financial data in the annual financial statements. The disclosure may include a tabular presentation of financial information for each fiscal quarter for the current and previous year, including revenues, gross profit, income or loss before extraordinary items and earnings per share data. It also includes an indication if the information in the note is unaudited, comments on the aggregate effect of year-end adjustments, and an explanation of matters or transactions that affect comparability or are pertinent to an understanding of the information furnished.

+ References + Details

Condensed Financial Information of Registrant

12 Months Ended

Dec. 31, 2012

Condensed Financial Information of Registrant

Schedule I - Condensed Financial Information of Registrant

Condensed Balance Sheets

Schedule I includes the condensed financial statements of the parent company only, LSB Industries, Inc.


	December 31,
	2012		2011
	(In Thousands)
Assets
Current assets:
Cash and cash equivalents	$	22,210	$	35,302
Accounts receivable, net		3		15
Supplies, prepaid items and other		9,579		5,833
Due from subsidiaries		4,392		28,785
Note receivable from a subsidiary		—		10,000

Total current assets		36,184		79,935

Property, plant and equipment, net		202		229
Investments in and due from subsidiaries		342,897		290,303
Other assets, net		2,476		2,253

	$	381,759	$	372,720

Liabilities and Stockholders’ Equity
Current liabilities:
Accounts payable	$	605	$	291
Short-term financing		9,254		5,646
Accrued and other liabilities		1,139		1,036
Redeemable, noncumulative, convertible preferred stock		—		44

Total current liabilities		10,998		7,017

Due to subsidiaries		—		56,243
Noncurrent accrued and other liabilities		5,423		5,349

Stockholders’ equity:
Preferred stocks		3,000		3,000
Common stock		2,673		2,664
Capital in excess of par value		165,006		162,092
Retained earnings		212,192		153,888

		382,871		321,644
Less treasury stock		17,533		17,533

Total stockholders’ equity		365,338		304,111

	$	381,759	$	372,720

See accompanying notes.

LSB Industries, Inc.

Schedule I - Condensed Financial Information of Registrant

Condensed Statements of Income


	Year Ended December 31,
	2012			2011			2010
	(In Thousands)
Fees under service, tax, sharing and management agreements with subsidiaries	$	6,656		$	5,406		$	3,531

Selling, general and administrative expense		5,693			5,661			5,388
Other expense (income), net		(207	)		453			(25	)

Operating income (loss)		1,170			(708	)		(1,832	)

Interest expense		1,812			1,730			3,062
Loss on extinguishment of debt		—			—			52
Interest and other non-operating income, net		(2,442	)		(1,264	)		(973	)

Income (loss) from continuing operations		1,800			(1,174	)		(3,973	)

Equity in earnings of subsidiaries		(56,986	)		(85,158	)		(33,688	)
Net loss from discontinued operations		182			142			141

Net income	$	58,604		$	83,842		$	29,574

See accompanying notes.

LSB Industries, Inc.

Schedule I - Condensed Financial Information of Registrant

Condensed Statements of Cash Flows


	Year Ended December 31,
	2012			2011			2010
	(In Thousands)
Net cash flows provided (used) by operating activities	$	23,100		$	(5,558	)	$	(3,074	)

Cash flows from investing activities:
Capital expenditures		—			—			(51	)
Payments received on note receivable from a subsidiary		10,000			—			—
Other assets		(266	)		(283	)		(439	)

Net cash provided (used) by investing activities		9,734			(283	)		(490	)

Cash flows from financing activities:
Proceeds from short-term financing		11,192			6,775			—
Payments on short-term financing		(7,584	)		(1,129	)		—
Payments associated with induced conversion of 5.5% convertible debentures		—			(558	)		—
Acquisition of 5.5% convertible debentures		—			—			(2,494	)
Payments on loans secured by cash value of life insurance policies		—			—			(380	)
Net change in due to/from subsidiaries		(50,460	)		26,512			(7,430	)
Purchases of treasury stock		—			—			(2,421	)
Proceeds from exercise of stock options		767			1,197			829
Excess income tax benefit associated with stock-based compensation		498			1,160			185
Acquisition of redeemable preferred stock		(39	)		—			—
Dividends paid on preferred stocks		(300	)		(305	)		(305	)

Net cash provided (used) by financing activities		(45,926	)		33,652			(12,016	)

Net increase (decrease) in cash and cash equivalents		(13,092	)		27,811			(15,580	)

Cash and cash equivalents at the beginning of year		35,302			7,491			23,071

Cash and cash equivalents at the end of the year	$	22,210		$	35,302		$	7,491

See accompanying notes.

LSB Industries, Inc.

Schedule I - Condensed Financial Information of Registrant

Notes to Condensed Financial Statements

1. Basis of Presentation—The accompanying condensed financial statements of the parent company include the accounts of LSB Industries, Inc. (“LSB”) only. LSB’s investments in subsidiaries are stated at cost plus equity in undistributed earnings (losses) of subsidiaries since date of acquisition. These condensed financial statements should be read in conjunction with LSB’s consolidated financial statements.

2. Commitments and Contingencies—LSB has guaranteed the payment of principal and interest under the terms of various debt agreements of its subsidiaries. Subsidiaries’ long-term debt outstanding at December 31, 2012, which is guaranteed by LSB, is as follows (in thousands):


Secured Term Loan	$	68,438
Other, most of which is collateralized by real estate		3,633

	$	72,071

In addition, LSB has guaranteed approximately $44.7 million of its subsidiaries’ credit terms with vendors (primarily relating to purchases of natural gas) and approximately $12.7 million of its subsidiaries’ insurance bonds.

See Notes 10, 12 and 21 of the notes to LSB’s consolidated financial statements for discussion of the long-term debt and commitments and contingencies.

3. Preferred Stock and Stockholders’ Equity—At December 31, 2012 and 2011, a subsidiary of LSB owns 2,451,527 shares of LSB’s common stock, which shares have been considered as issued and outstanding in the accompanying Condensed Balance Sheets included in this Schedule I—Condensed Financial Information of Registrant. See Notes 14 and 15 of the notes to LSB’s consolidated financial statements for discussion of matters relating to preferred stock and other stockholders’ equity matters.

4. Extinguishment of Debt – During 2010, LSB acquired a certain portion of the 2007 Debentures, with each purchase being negotiated. During 2011, the remaining 2007 Debentures were converted into shares of LSB common stock including the portion of 2007 debentures held by the Golsen Group as discussed in Note 10 of the notes to LSB’s consolidated financial statements. In addition for financial reporting purposes, one of the conversion transactions with an unrelated third party was considered an induced conversion. The following is a summary of transactions relating to the 2007 Debentures for each respective year:


	2012		2011		2010
	(Dollars In Thousands)
Principal amounts converted or acquired	$	—	$	26,900	$	2,500
Cash paid for acquisitions	$	—	$	—	$	2,494
Shares of LSB common stock issued		—		979,160		—

5. Interest Expense and Income – During 2012, 2011 and 2010, LSB incurred interest expense from subsidiaries of $1,307,000, $1,200,000 and $1,173,000, respectively. During 2012, 2011, and 2010, LSB earned interest income from subsidiaries of $2,168,000, $1,262,000 and $956,000, respectively.

6. Dividend Received from Subsidiary – During 2012, LSB received a dividend of $24.4 million from a subsidiary (none during 2011 or 2010), which amount is included in net cash flows provided by operating activities.

- Definition

The entire disclosure for condensed financial information, including the financial position, cash flows, and the results of operations of the registrant (parent company) as of the same dates or for the same periods for which audited consolidated financial statements are being presented. Alternatively, the details of this disclosure can be reported by the specific parent company taxonomy elements, indicating the appropriate date and period contexts in an instance document.

+ References + Details

Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2012

Valuation and Qualifying Accounts

Schedule II - Valuation and Qualifying Accounts

Years ended December 31, 2012, 2011, and 2010

(In Thousands)


Description	Balance at Beginning of Year		Additions- Charges to (Recovery of) Costs and Expenses			Deductions- Write- offs/ Costs Incurred		Balance at End of Year
Accounts receivable—allowance for doubtful accounts (1):
2012	$	955	$	(214	)	$	105	$	636

2011	$	636	$	347		$	28	$	955

2010	$	676	$	145		$	185	$	636

Inventory-reserve for slow-moving items (1):
2012	$	1,767	$	181		$	130	$	1,818

2011	$	1,616	$	751		$	600	$	1,767

2010	$	1,198	$	485		$	67	$	1,616

Notes receivable—allowance for doubtful accounts (1):
2012	$	970	$	—		$	—	$	970

2011	$	970	$	—		$	—	$	970

2010	$	970	$	—		$	—	$	970

Deferred tax assets—valuation allowance (1):
2012	$	344	$	—		$	71	$	273

2011	$	310	$	34		$	—	$	344

2010	$	358	$	—		$	48	$	310

(1)	Deducted in the consolidated balance sheet from the related assets to which the reserve applies.

Other valuation and qualifying accounts are detailed in our notes to consolidated financial statements.

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2012

Basis of Consolidation

Use of Estimates

Business Combinations

Cash and Cash Equivalents

Cash and Cash Equivalents—Investments, which consist of highly liquid investments with original maturities of three months or less, are considered cash equivalents.

Restricted Cash

Restricted Cash—Restricted cash consists of cash balances that are legally restricted or designated by us for specific purposes.

Short-Term Investments

Short-Term Investments—Investments, which consisted of certificates of deposit with an original maturity of 13 weeks, are considered short-term investments. These investments are carried at cost which approximates fair value. All of these investments were held by financial institutions within the United States (“U.S.”) and none of these investments were in excess of the federally insured limits.

Accounts Receivable

Inventories

Precious Metals

Property, Plant and Equipment

Impairment of Long-Lived Assets

Debt Issuance Costs

Goodwill


	December 31,
	2012		2011
	(In Thousands)
Chemical	$	1,621	$	1,621
Climate Control		103		103

Total goodwill	$	1,724	$	1,724

Accrued Insurance Liabilities

Product Warranty

Executive Benefit Agreements

Income Taxes

We reduce income tax expense for investment tax credits in the year the credit arises and is earned.

Contingencies

Asset Retirement Obligations

Stock Options

Revenue Recognition

Recognition of Insurance Recoveries

Cost of Sales

Selling, General and Administrative Expense

Shipping and Handling Costs

Shipping and Handling Costs—Shipping and handling costs included in net sales and SG&A for each business segment are as follows:


	2012		2011		2010
	(In Thousands)
Chemical:
Shipping costs—Net sales (1)	$	23,395	$	26,179	$	22,436

Handling costs—SG&A (2)	$	5,746	$	5,024	$	5,137

Climate Control:
Shipping and handling costs—SG&A (2)	$	8,897	$	8,564	$	7,706

(1)	These costs relate to amounts billed to our customers.

(2)	See discussions above under “Selling, General and Administrative Expense.”

Advertising Costs

Advertising Costs—Costs in connection with advertising and promotion of our products are expensed as incurred. These costs, primarily relating to our Climate Control Business, are as follows.


	2012		2011		2010
	(In Thousands)
Advertising costs	$	3,365	$	4,528	$	5,149

Derivatives, Hedges, Financial Instruments and Carbon Credits

Income per Common Share

Recently Issued Accounting Pronouncements

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2012

Goodwill Relates to Business Acquisitions

Goodwill relates to business acquisitions in prior periods in the following business segments:


	December 31,
	2012		2011
	(In Thousands)
Chemical	$	1,621	$	1,621
Climate Control		103		103

Total goodwill	$	1,724	$	1,724

Shipping and Handling Costs Included in Net Sales and Selling, General and Administrative Expense

Shipping and Handling Costs—Shipping and handling costs included in net sales and SG&A for each business segment are as follows:


	2012		2011		2010
	(In Thousands)
Chemical:
Shipping costs—Net sales (1)	$	23,395	$	26,179	$	22,436

Handling costs—SG&A (2)	$	5,746	$	5,024	$	5,137

Climate Control:
Shipping and handling costs—SG&A (2)	$	8,897	$	8,564	$	7,706

(1)	These costs relate to amounts billed to our customers.

(2)	See discussions above under “Selling, General and Administrative Expense.”

Advertising and Promotion of Products

products are expensed as incurred. These costs, primarily relating to our Climate Control Business, are as follows.


	2012		2011		2010
	(In Thousands)
Advertising costs	$	3,365	$	4,528	$	5,149

- Definition

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

+ References + Details

Acquisition of Working Interests in Natural Gas Properties (Tables)

12 Months Ended

Dec. 31, 2012

Schedule of Estimated Fair Values of Assets Acquired and Liabilities Assumed at Acquisition Date

The following table summarizes the estimated fair values of the assets acquired and liabilities assumed at the acquisition date (in thousands):


Accounts receivable	$	1,107
Property, plant and equipment		49,317

Total assets acquired		50,424

Accounts payable		126
Noncurrent accrued and other liabilities		79

Total liabilities assumed		205

Net assets acquired	$	50,219

Summary of Unaudited Pro forma Information During Period of Acquisition


	2012		2011
	(In Thousands, Except Per Share Amounts)
Net sales—as reported	$	759,031	$	805,256

Net sales—pro forma	$	764,362	$	808,710

Income from continuing operations—as reported	$	58,786	$	83,984

Income from continuing operations—pro forma	$	60,750	$	84,956

Basic income per common share—as reported	$	2.61	$	3.80

Basic income per common share—pro forma	$	2.70	$	3.85

Diluted income per common share—as reported	$	2.49	$	3.58

Diluted income per common share—pro forma	$	2.57	$	3.62

- Definition

Tabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate.

+ References + Details

Income Per Common Share (Tables)

12 Months Ended

Dec. 31, 2012

Computation of Basic and Diluted Net Income Per Share

The following table sets forth the computation of basic and diluted net income per common share:


	2012			2011			2010
	(Dollars In Thousands, Except Per Share Amounts)
Numerator:
Net income:	$	58,604		$	83,842		$	29,574
Dividends on Series B Preferred		(240	)		(240	)		(240	)
Dividends on Series D Preferred		(60	)		(60	)		(60	)
Dividends on Noncumulative Preferred		—			(5	)		(5	)

Total dividends on preferred stocks		(300	)		(305	)		(305	)

Numerator for basic net income per common share—net income applicable to common stock		58,304			83,537			29,269
Dividends on preferred stocks assumed to be converted, if dilutive		300			305			305
Interest expense including amortization of debt issuance costs, net of income taxes, on convertible debt assumed to be converted, if dilutive		—			299			1,061

Numerator for diluted net income per common share	$	58,604		$	84,141		$	30,635

Denominator:
Denominator for basic net income per common share—weighted-average shares		22,359,967			21,962,294			21,168,184
Effect of dilutive securities:
Convertible preferred stocks		917,006			935,432			936,292
Stock options		261,596			325,752			186,258
Convertible notes payable		—			275,764			983,160

Dilutive potential common shares		1,178,602			1,536,948			2,105,710

Denominator for dilutive net income per common share—adjusted weighted-average shares and assumed conversions		23,538,569			23,499,242			23,273,894

Basic net income per common share	$	2.61		$	3.80		$	1.38

Diluted net income per common share	$	2.49		$	3.58		$	1.32

Antidilutive Securities Excluded from Computation of Earning Per Share

The following weighted-average shares of securities were not included in the computation of diluted net income per common share as their effect would have been antidilutive:

2012

2011

2010

Stock options

254,000

35,701

357,685

Accounts Receivable, net (Tables)

12 Months Ended

Dec. 31, 2012

Net Accounts Receivable


	December 31,
	2012			2011
	(In Thousands)
Trade receivables	$	72,505		$	87,303
Insurance claims		10,059			—
Other		873			1,003

		83,437			88,306
Allowance for doubtful accounts		(636	)		(955	)

	$	82,801		$	87,351

Inventories (Tables)

12 Months Ended

Dec. 31, 2012

Schedule of Inventories


	Finished		Work-in-		Raw
	Goods		Process		Materials		Total
			(In Thousands)
December 31, 2012:
Chemical products	$	25,487	$	—	$	4,194	$	29,681
Climate Control products		7,045		3,576		20,352		30,973
Industrial machinery and components		4,319		—		—		4,319

	$	36,851	$	3,576	$	24,546	$	64,973

December 31, 2011:
Chemical products	$	18,509	$	—	$	4,063	$	22,572
Climate Control products		6,871		4,855		21,579		33,305
Industrial machinery and components		3,629		—		—		3,629

	$	29,009	$	4,855	$	25,642	$	59,506

Changes in Inventory Reserves

Changes in our inventory reserves are as follows:


	2012			2011			2010
				(In Thousands)
Balance at beginning of year	$	1,783		$	1,793		$	1,676
Provisions for losses		1,140			590			184
Write-offs and disposals		(130	)		(600	)		(67	)

Balance at end of year	$	2,793		$	1,783		$	1,793

Property, Plant and Equipment (Tables)

12 Months Ended

Dec. 31, 2012

Schedule of Property, Plant and Equipment

Useful lives

December 31,

in years

2012

2011

(In Thousands)

Machinery, equipment and automotive

3 – 30

253,317

239,322

Proved natural gas properties

49,801

—

Buildings and improvements

8 – 30

44,248

39,381

Furniture, fixtures and store equipment

3 – 10

6,718

5,926

Assets under capital leases

1,468

2,105

Land improvements

1,148

1,080

Construction in progress

N/A

52,673

23,714

Capital spare parts

N/A

5,430

7,407

Land

N/A

10,386

7,242

425,189

326,177

Less accumulated depreciation, depletion and amortization

143,318

161,630

281,871

164,547

Current and Noncurrent Accrued and Other Liabilities (Tables)

12 Months Ended

Dec. 31, 2012

Summary of Current and Noncurrent Accrued and Other Liabilities


	December 31,
	2012		2011
	(In Thousands)
Customer deposits	$	8,189	$	4,505
Deferred revenue on extended warranty contracts		7,007		6,461
Accrued payroll and benefits		6,612		7,267
Accrued warranty costs		6,172		5,370
Accrued death benefits		4,185		4,017
Accrued income taxes		3,043		709
Accrued contractual manufacturing obligations		2,764		2,075
Accrued group health and workers’ compensation insurance claims		2,175		2,535
Fair value of derivatives and other		1,965		2,283
Accrued executive benefits		1,365		1,262
Accrued commissions		1,351		1,016
Accrued property taxes		1,011		804
Accrued contractual profit-sharing obligation		497		1,478
Other		4,731		4,134

		51,067		43,916
Less noncurrent portion		16,369		15,239

Current portion of accrued and other liabilities	$	34,698	$	28,677

Accrued Warranty Costs (Tables)

12 Months Ended

Dec. 31, 2012

Changes in Product Warranty Obligation

Changes in our product warranty obligation (accrued warranty costs) are as follows:


	2012			2011			2010
				(In Thousands)
Balance at beginning of year	$	5,370		$	3,996		$	3,138
Amounts charged to costs and expenses		6,710			6,539			4,479
Costs incurred		(5,908	)		(5,165	)		(3,621	)

Balance at end of year	$	6,172		$	5,370		$	3,996

Long-Term Debt (Tables)

12 Months Ended

Dec. 31, 2012

Schedule of Long-Term Debt


	December 31,
	2012		2011
	(In Thousands)
Working Capital Revolver Loan (A)	$	—	$	—
Secured Term Loan (B)		68,438		72,188
Other, with a current weighted-average interest rate of 6.85%, most of which is secured by machinery, equipment and real estate (C)		4,003		7,272

		72,441		79,460
Less current portion of long-term debt (D)		4,798		4,935

Long-term debt due after one year (D)	$	67,643	$	74,525

Stated Interest Rate on Secured Term Loan

The stated interest rate on the Secured Term Loan includes a variable interest rate (based on three-month LIBOR plus 300 basis points, which rate is adjusted quarterly) and a fixed interest rate as detailed below:


	December 31, 2012
	Stated			Principal
	Interest Rate			Balance
	(Dollars in Thousands)
Variable interest rate		3.31	%	$	45,625
Fixed interest rate		5.15	%	$	22,813

Weighted-average interest rate		3.92	%	$	68,438

Maturities of Long-Term Debt

Maturities of long-term debt for each of the five years after December 31, 2012 are as follows (in thousands):


2013	$	4,798
2014		4,549
2015		4,568
2016		57,705
2017		197
Thereafter		624

	$	72,441

Summary of Acquisition Transactions

The following is a summary of transactions relating to the 2007 Debentures for each respective year:


	2012		2011		2010
	(Dollars in Thousands)
Principal amounts converted or acquired	$	—	$	26,900	$	2,500
Cash paid for acquisitions	$	—	$	—	$	2,494
Shares of LSB common stock issued		—		979,160		—

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6479336&loc=d3e64711-112823

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(e),(f))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6584090&loc=d3e28878-108400

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21538-112644

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28541-108399

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
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-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28551-108399

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21521-112644

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 22
-Article 5

+ Details

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2012

Summary of Provisions for Income Taxes

Provisions for income taxes are as follows:


	2012			2011		2010
				(In Thousands)
Current:
Federal	$	28,654		$	33,006	$	13,723
State		4,695			4,514		3,754

Total Current	$	33,349		$	37,520	$	17,477

Deferred:
Federal	$	559		$	7,543	$	1,602
State		(314	)		1,145		708

Total Deferred	$	245		$	8,688	$	2,310

Provisions for income taxes	$	33,594		$	46,208	$	19,787

Schedule of Deferred Tax Assets and Liabilities

Deferred tax assets and liabilities include temporary differences and carryforwards as follows:


	December 31,
	2012			2011
	(In Thousands)
Deferred tax assets
Allowance for doubtful accounts	$	696		$	872
Asset impairment		764			756
Inventory		2,792			1,724
Deferred compensation		3,660			4,096
Other accrued liabilities		5,772			5,474
Hedging		700			1,033
Net operating loss carryforwards		310			392
Other		3,001			1,069

Total deferred tax assets		17,695			15,416
Less valuation allowance on deferred tax assets		(273	)		(344	)

Net deferred tax assets	$	17,422		$	15,072

Deferred tax liabilities
Property, plant and equipment	$	30,235		$	28,766
Prepaid and other insurance reserves		3,855			2,504
Investment in unconsolidated affiliate		433			640
Other		695			713

Total deferred tax liabilities	$	35,218		$	32,623

Net deferred tax liabilities	$	(17,796	)	$	(17,551	)

Consolidated balance sheet classification:
Net current deferred tax assets	$	3,224		$	4,275
Net noncurrent deferred tax liabilities		(21,020	)		(21,826	)

Net deferred tax liabilities	$	(17,796	)	$	(17,551	)

Net deferred tax liabilities by tax jurisdiction:
Federal	$	(16,324	)	$	(15,724	)
State		(1,472	)		(1,827	)

Net deferred tax liabilities	$	(17,796	)	$	(17,551	)

Income from Continuing Operations Before Provision for Income Taxes

Detailed below are the differences between the amount of the provision for income taxes and the amount which would result from the application of the federal statutory rate to “Income from continuing operations before provision for income taxes”.


	2012			2011			2010
				(In Thousands)
Provisions for income taxes at federal statutory rate	$	32,391		$	45,567		$	17,326
State current and deferred income taxes		3,533			5,088			3,259
Domestic production activities deduction		(1,933	)		(3,091	)		(1,371	)
Effect of tax return to tax provision reconciliation		(216	)		(958	)		(126	)
Other		(181	)		(398	)		699

Provisions for income taxes	$	33,594		$	46,208		$	19,787

Reconciliation of Beginning and Ending Amount of Uncertain Tax Positions

A reconciliation of the beginning and ending amount of uncertain tax positions is as follows:


	2012			2011			2010
	(In Thousands)
Balance at beginning of year	$	709		$	700		$	608
Additions based on tax positions related to the current year		131			217			131
Additions based on tax positions of prior years		1,937			—			—
Reductions for tax positions of prior years		(485	)		(51	)		(35	)
Settlements		—			(157	)		(4	)

Balance at end of year	$	2,292		$	709		$	700

- Definition

Tabular disclosure of tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities (i.e., uncertain tax positions) and other types of income tax contingencies, including: (1) the policy on classification of interest and penalties; (2) a tabular reconciliation of the total amounts of unrecognized tax benefits at the beginning and end of the period; the total amount(s) of: (3) unrecognized tax benefits that, if recognized, would affect the effective tax rate, and (4) interest and penalties recognized in each of the income statement and balance sheet; (5) for positions for which it is reasonably possible that the total amounts unrecognized will significantly change within 12 months of the reporting date the: (i) nature of the uncertainty, (ii) nature of the event that could occur that would cause the change, and (iii) an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made; and (6) a description of tax years that remain subject to examination by major tax jurisdictions.

+ References + Details

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2012

Schedule of Future Minimum Payments on Leases

Future minimum payments on leases with initial or remaining terms of one year or more at December 31, 2012, are as follows:


	Capital Leases		Operating Leases		Total
	(In Thousands)
2013	$	349	$	4,846	$	5,195
2014		35		3,606		3,641
2015		—		1,698		1,698
2016		—		857		857
2017		—		643		643
Thereafter		—		1,417		1,417

Total minimum lease payments		384	$	13,067	$	13,451

Less amounts representing interest		14

Present value of minimum lease payments included in long-term debt	$	370

Derivatives, Hedges, Financial Instruments and Carbon Credits (Tables)

12 Months Ended

Dec. 31, 2012

Assets and Liabilities Measured at Fair Value on Recurring Basis

The following details our assets and liabilities that are measured at fair value on a recurring basis at December 31, 2012 and 2011:


			Fair Value Measurements at December 31, 2012 Using
Description	Total Fair Value at December 31, 2012		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total Fair Value at December 31, 2011
	(In Thousands)
Assets—Supplies, prepaid items and other:
Commodities contracts	$	79	$	79	$	—	$	—	$	11
Carbon credits		91		—		—		91		42

Total	$	170	$	79	$	—	$	91	$	53

Liabilities—Current and noncurrent accrued and other liabilities:
Contractual obligations -carbon credits	$	91	$	—	$	—	$	91	$	42
Interest rate contracts		1,874		—		1,874		—		2,241

Total	$	1,965	$	—	$	1,874	$	91	$	2,283

Reconciliation of Beginning and Ending Balances for Assets and Liabilities Measured at Fair Value on Recurring Basis

The following is a reconciliation of the beginning and ending balances for assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3):


	Assets								Liabilities
	2012			2011			2010		2012			2011			2010
	(In Thousands)
Beginning balance	$	42		$	644		$	—	$	(42	)	$	(644	)	$	—
Transfers into Level 3		—			—			—		—			—			—
Transfers out of Level 3		—			—			—		—			—			—
Total realized and unrealized gains (losses) included in earnings		876			1,995			644		(721	)		(1,844	)		(644	)
Purchases		—			—			—		—			—			—
Issuances		—			—			—		—			—			—
Sales		(827	)		(2,597	)		—		—			—			—
Settlements		—			—			—		672			2,446			—

Ending balance	$	91		$	42		$	644	$	(91	)	$	(42	)	$	(644	)

Total gains (losses) for the period included in earnings attributed to the change in unrealized gains or losses on assets and liabilities still held at the reporting date	$	78		$	42		$	644	$	(78	)	$	(42	)	$	(644	)

Realized and Unrealized Net Losses Included in Earnings and Income Statement

Realized and unrealized net losses included in earnings and the income statement classifications are as follows:


	2012			2011			2010
	(In Thousands)
Total net gains (losses) included in earnings:
Cost of sales - Commodities contracts	$	14		$	(523	)	$	(59	)
Cost of sales - Foreign exchange contracts		(19	)		46			25
Other income - Carbon credits		876			1,995			644
Other expense - Contractual obligations relating to carbon credits		(721	)		(1,844	)		(644	)
Interest expense - Interest rate contracts		(523	)		(1,925	)		(1,527	)

	$	(373	)	$	(2,251	)	$	(1,561	)


	2012			2011			2010
	(In Thousands)
Change in unrealized gains (losses) relating to contracts still held at year end:
Cost of sales - Commodities contracts	$	79		$	11		$	761
Cost of sales - Foreign exchange contracts		—			—			49
Other income - Carbon credits		78			42			644
Other expense - Contractual obligations relating to carbon credits		(78	)		(42	)		(644	)
Interest expense - Interest rate contracts		(41	)		(346	)		34

	$	38		$	(335	)	$	844

- Definition

Tabular disclosure of the location and amount of gains and losses reported in the statement of financial performance, or when applicable, the statement of financial position. For example, (a) gains and losses recognized in the income statement on derivative instruments designated and qualifying as hedging instruments in fair value hedges and related hedged items designated and qualifying in fair value hedges and (b) gains and losses initially recognized in other comprehensive income on derivative instruments designated and qualifying as cash flow hedges.

+ References + Details

Stockholders' Equity (Tables)

12 Months Ended

Dec. 31, 2012

Valuation Assumptions of Granted Stock Options

The following table summarizes information about these granted stock options:


	2012	2011	2010
Weighted-average risk-free interest rate	N/A	1.21%	N/A
Dividend yield	N/A	—	N/A
Weighted-average expected volatility	N/A	48.59%	N/A
Total weighted-average expected forfeiture rate	N/A	2.97%	N/A
Weighted-average expected life (years)	N/A	5.90	N/A
Total weighted-average remaining vesting period in years (1)	3.38	4.30	4.57
Total fair value of options granted	N/A	$4,064,000	N/A
Stock-based compensation expense—Cost of sales (1)	$278,000	$60,000	$42,000
Stock-based compensation expense—SG&A (1)	$1,374,000	$1,039,000	$963,000
Income tax benefit (1)	$(603,000)	$(390,000)	$(402,000)

(1)	Information relates to stock options granted since 2006.

Qualified Stock Option Plans [Member]

Stock Option Activities of Stock Option Plans

The following information relates to our qualified stock option plans:


	December 31, 2012
	2008 Plan		1998 Plan
Maximum number of securities for issuance		1,000,000		N/A
Number of awards available to be granted		349,905		N/A
Number of qualified options outstanding		467,915		11,000
Number of qualified options exercisable		143,040		11,000


	2012
	Shares			Weighted- Average Exercise Price
Outstanding at beginning of year		516,330		$	21.34
Granted		—			N/A
Exercised		(31,880	)	$	9.39
Cancelled, forfeited or expired		(5,535	)	$	9.36

Outstanding at end of year		478,915		$	22.28

Exercisable at end of year		154,040		$	15.73


	2012		2011		2010
Weighted-average fair value per option granted during year		N/A	$	16.00		N/A

Total intrinsic value of options exercised during the year	$	895,000	$	3,294,000	$	441,000

Total fair value of options vested during the year	$	861,000	$	208,000	$	214,000

Stock Options Outstanding and Exercisable

The following table summarizes information about qualified stock options outstanding and exercisable at December 31, 2012:

Stock Options Outstanding

Exercise Prices

Shares
Outstanding

Weighted-Average
Remaining
Contractual Life
in Years

Weighted-Average
Exercise Price

Intrinsic Value
of Shares
Outstanding

$5.10

11,000

2.92

5.10

333,000

$7.86 — $8.17

42,085

5.92

7.87

1,160,000

$9.69 — $9.97

176,830

5.83

9.69

4,549,000

$29.99 — $34.50

249,000

8.90

34.41

252,000

$5.10 — $34.50

478,915

7.37

22.28

6,294,000

Stock Options Exercisable

Exercise Prices

Shares
Outstanding

Weighted-Average
Remaining
Contractual Life
in Years

Weighted-Average
Exercise Price

Intrinsic
Value of
Shares
Outstanding

$5.10

11,000

2.92

5.10

333,000

$7.86 — $8.17

19,305

5.92

7.87

532,000

$9.69 — $9.97

82,650

5.83

9.69

2,126,000

$29.99 — $34.50

41,085

8.90

34.41

42,000

$5.10 — $34.50

154,040

6.45

15.73

3,033,000

Non Qualified Stock Options [Member]

Stock Option Activities of Stock Option Plans

The following information relates to our non-qualified stock option plans:


	2012
				Weighted-
				Average
				Exercise
	Shares			Price
Outstanding at beginning of year		316,525		$	8.41
Granted		—			N/A
Exercised		(58,475	)	$	8.00
Surrendered, forfeited or expired		—			N/A

Outstanding at end of year		258,050		$	8.50

Exercisable at end of year		60,275		$	8.32


	2012		2011		2010
Weighted-average fair value per option granted during year		N/A	$	16.25		N/A

Total intrinsic value of options exercised during the year	$	1,574,000	$	2,110,000	$	805,000

Total fair value of options vested during the year	$	731,000	$	730,000	$	721,000

Stock Options Outstanding and Exercisable

The following tables summarize information about non-qualified stock options outstanding and exercisable at December 31, 2012:

Stock Options Outstanding

Exercise Prices

Shares
Outstanding

Weighted-
Average
Remaining
Contractual
Life in
Years

Weighted-
Average
Exercise
Price

Intrinsic
Value of
Shares
Outstanding

$7.86

33,050

5.92

7.86

911,000

$8.01

220,000

3.75

8.01

6,030,000

$34.50

5,000

8.92

34.50

5,000

$7.86 — $ 34.50

258,050

4.13

8.50

6,946,000

Stock Options Exercisable

Exercise Prices

Shares
Outstanding

Weighted-
Average
Remaining
Contractual
Life in
Years

Weighted-
Average
Exercise
Price

Intrinsic
Value of
Shares
Outstanding

$7.86

19,450

5.92

7.86

536,000

$8.01

40,000

3.75

8.01

1,096,000

$34.50

825

8.92

34.50

1,000

$7.86 — $ 34.50

60,275

4.52

8.32

1,633,000

Executive Benefit Agreements and Employee Savings Plans (Tables)

12 Months Ended

Dec. 31, 2012

Executive Benefit Agreements

The following table includes information about the 2005 Agreement.


	December 31,
	2012			2011
	(In Thousands)
Total undiscounted death benefits—1981 Agreements	$	3,865		$	4,115

Total undiscounted death benefits—1992 Agreements	$	302		$	302

Total undiscounted death benefits—2005 Agreement	$	2,500		$	2,500

Accrued death benefits—All agreements	$	4,185		$	4,017

Total undiscounted executive benefits—1992 Agreements	$	1,928		$	1,950

Discount rates utilized—1992 Agreements		2.78	%		3.58	%

Accrued executive benefits—1992 Agreements	$	1,365		$	1,262

Executive Benefit Expenses


	December 31,
	2012		2011		2010
	(In Thousands)
Costs associated with executive benefits included in SG&A	$	186	$	158	$	169

Life Insurance Policies

The following table summarizes certain information about these life insurance policies.


	December 31,
	2012		2011
	(In Thousands)
Total face value of life insurance policies (1)	$	21,242	$	21,522

Cash surrender values of life insurance policies	$	5,439	$	4,961
Loans on cash surrender values		—		(1,890	)

Net cash surrender values	$	5,439	$	3,071

Life Insurance Premiums


	2012			2011			2010
	(In Thousands)
Cost of life insurance premiums	$	851		$	851		$	851
Increases in cash surrender values		(479	)		(499	)		(496	)

Net cost of life insurance premiums included in SG&A	$	372		$	352		$	355

(1)	Includes $7,000,000 on the life of our CEO, of which $2,500,000 is required to be paid under the 2005 Agreement as discussed above.

Other Expense, Other Income and Non-Operating Other Income, net (Tables)

12 Months Ended

Dec. 31, 2012

Schedule of Other Expense, Other Income and Non-Operating Other Income, Net


	2012			2011			2010
	(In Thousands)
Other expense:
Losses on sales and disposals of property and equipment	$	996		$	1,280		$	460
Realized and unrealized losses on contractual obligations associated with carbon credits		721			1,844			644
Miscellaneous expense (1)		401			699			158

Total other expense	$	2,118		$	3,823		$	1,262

Other income:
Settlements of litigation and potential litigation (2)	$	2,303		$	1,562		$	—
Realized and unrealized gains on carbon credits		876			1,995			644
Property insurance recoveries in excess of losses incurred (3)		—			—			7,518
Miscellaneous income (1)		632			381			265

Total other income	$	3,811		$	3,938		$	8,427

Non-operating other income, net:
Interest income	$	87		$	77		$	133
Miscellaneous income (1)		263			—			—
Miscellaneous expense (1)		(69	)		(77	)		(80	)

Total non-operating other income, net	$	281		$	—		$	53

Segment Information (Tables)

12 Months Ended

Dec. 31, 2012

Segment Financial Information

Information about our continuing operations in different business segments is detailed below.


	2012			2011			2010
				(In Thousands)
Net sales:
Chemical:
Agricultural products	$	217,329		$	231,599		$	135,598
Industrial acids and other chemical products		162,498			161,776			126,846
Mining products		96,538			118,479			88,642
Natural gas		1,448			—			—

Total Chemical		477,813			511,854			351,086

Climate Control:
Geothermal and water source heat pumps		162,697			183,789			171,561
Hydronic fan coils		55,812			54,379			37,923
Other HVAC products		47,662			43,397			41,037

Total Climate Control		266,171			281,565			250,521
Other		15,047			11,837			8,298

	$	759,031		$	805,256		$	609,905

Gross profit:
Chemical	$	97,692		$	130,687		$	49,295
Climate Control		80,981			88,178			86,364
Other		5,063			4,153			2,966

	$	183,736		$	223,018		$	138,625

Operating income:
Chemical	$	82,101		$	116,503		$	31,948
Climate Control		25,834			32,759			35,338
General corporate expenses and other business operations, net (1)		(12,280	)		(12,819	)		(11,361	)

		95,655			136,443			55,925
Interest expense		4,237			6,658			7,427
Losses on extinguishment of debt		—			136			52
Non-operating expense (income), net:
Chemical		(1	)		(1	)		(7	)
Climate Control		(1	)		(2	)		(3	)
Corporate and other business operations		(279	)		3			(43	)
Provisions for income taxes		33,594			46,208			19,787
Equity in earnings of affiliate—Climate Control		(681	)		(543	)		(1,003	)

Income from continuing operations	$	58,786		$	83,984		$	29,715

General Corporate Expenses and Other Business Operations, Net


	2012			2011			2010
	(In Thousands)
Gross profit-Other	$	5,063		$	4,153		$	2,966
Selling, general and administrative:
Personnel costs		(9,994	)		(8,418	)		(7,865	)
Professional fees		(4,117	)		(3,805	)		(3,784	)
All other		(3,568	)		(4,224	)		(3,040	)

Total selling, general and adminsitrative		(17,679	)		(16,447	)		(14,689	)

Other income		394			118			366
Other expense		(58	)		(643	)		(4	)

Total general corporate expenses and other business operations, net	$	(12,280	)	$	(12,819	)	$	(11,361	)

PP&E and Total Assets by Business Segment

Information about our PP&E and total assets by business segment is detailed below:


	2012		2011		2010
	(In Thousands)
Depreciation, depletion and amortization of PP&E:
Chemical	$	16,355	$	14,659	$	13,154
Climate Control		4,250		3,853		4,026
Corporate assets and other		76		250		149

Total depreciation, depletion and amortization of PP&E	$	20,681	$	18,762	$	17,329

Additions to PP&E:
Chemical	$	141,399	$	39,835	$	28,850
Climate Control		5,816		5,746		7,177
Corporate assets and other		3,590		2,376		518

Total additions to PP&E	$	150,805	$	47,957	$	36,545

Total assets at December 31:
Chemical	$	394,479	$	294,886	$	205,179
Climate Control		139,526		160,515		150,635
Corporate assets and other		42,607		46,608		32,167

Total assets (A)	$	576,612	$	502,009	$	387,981

Net Sales to Foreign Customers

Net sales to unaffiliated customers are to U.S. customers except foreign export sales as follows:


Geographic Area	2012		2011		2010
			(In Thousands)
Canada	$	21,079	$	23,765	$	19,345
Other		11,091		12,450		12,511

	$	32,170	$	36,215	$	31,856

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References + Details

Quarterly Financial Data (Tables)

12 Months Ended

Dec. 31, 2012

Schedule of Quarterly Financial Information

Quarterly Financial Data (Unaudited)


			Three months ended
	March 31		June 30		September 30		December 31
	(In Thousands, Except Per Share Amounts)
2012 (1)
Net sales	$	190,245	$	209,275	$	182,374	$	177,137

Gross profit (2)	$	44,444	$	65,735	$	33,187	$	40,370

Income from continuing operations (2)	$	14,324	$	26,130	$	6,710	$	11,622
Net loss from discontinued operations		21		97		2		62

Net income	$	14,303	$	26,033	$	6,708	$	11,560

Net income applicable to common stock	$	14,003	$	26,033	$	6,708	$	11,560

Income per common share:
Basic:
Income from continuing operations	$	0.63	$	1.17	$	0.30	$	0.52
Net loss from discontinued operations		—		—		—		—

Net income	$	0.63	$	1.17	$	0.30	$	0.52

Diluted:
Income from continuing operations	$	0.61	$	1.11	$	0.28	$	0.49
Net loss from discontinued operations		—		—		—		—

Net income	$	0.61	$	1.11	$	0.28	$	0.49

2011
Net sales	$	177,493	$	235,619	$	176,780	$	215,364

Gross profit (2)	$	53,854	$	72,086	$	34,257	$	62,821

Income from continuing operations (2)	$	20,960	$	28,698	$	6,324	$	28,002
Net loss from discontinued operations		57		53		18		14

Net income	$	20,903	$	28,645	$	6,306	$	27,988

Net income applicable to common stock	$	20,598	$	28,645	$	6,306	$	27,988

Income per common share:
Basic:
Income from continuing operations	$	0.97	$	1.29	$	0.28	$	1.26
Net loss from discontinued operations		—		—		—		—

Net income	$	0.97	$	1.29	$	0.28	$	1.26

Diluted:
Income from continuing operations	$	0.90	$	1.22	$	0.27	$	1.19
Net loss from discontinued operations		—		—		—		—

Net income	$	0.90	$	1.22	$	0.27	$	1.19

(1)

(2)	The following items increased gross profit and income from continuing operations:


	Three months ended
	March 31		June 30		September 30		December 31
			(In Thousands)
Business interruption insurance recovery:
2012	$	—	$	—	$	—	$	7,300

2011	$	—	$	8,605	$	—	$	—

Summary of Significant Accounting Policies - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Summary of Significant Accounting Policies [Line Items]
Maturity period of short-term investments	13 weeks
Assets held for sale	$ 0	$ 0
Impairments of goodwill	0	$ 0	$ 0
Insurance coverage of general liability and auto liability risks	100,000,000
Insurance policy covering pollution liability	$ 50,000,000
Tax benefit recognized	Greater than 50%
Minimum [Member]
Summary of Significant Accounting Policies [Line Items]
Ownership interest in equity method investment	20.00%
Maximum [Member]
Summary of Significant Accounting Policies [Line Items]
Ownership interest in equity method investment	50.00%

Summary of Significant Accounting Policies - Goodwill Relates to Business Acquisitions (Detail) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Goodwill [Line Items]
Goodwill	$ 1,724	$ 1,724
Chemical [Member]
Goodwill [Line Items]
Goodwill	1,621	1,621
Climate Control [Member]
Goodwill [Line Items]
Goodwill	$ 103	$ 103

- Definition

Carrying amount as of the balance sheet date, which is the cumulative amount paid and (if applicable) the fair value of any noncontrolling interest in the acquiree, adjusted for any amortization recognized prior to the adoption of any changes in generally accepted accounting principles (as applicable) and for any impairment charges, in excess of the fair value of net assets acquired in one or more business combination transactions.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13816-109267

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6388280&loc=d3e13770-109266

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 45
-Subparagraph e
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 43
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 72
-Subparagraph d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 45
-Subparagraph e
-Clause 1
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 68
-Subparagraph l
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 34
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Summary of Significant Accounting Policies - Shipping and Handling Costs Included in Net Sales and Selling, General and Administrative Expense (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Chemical [Member]
Shipping And Handling Costs [Line Items]
Shipping costs-Net sales	$ 23,395	$ 26,179	$ 22,436
Handling costs-SG&A	5,746	5,024	5,137
Climate Control [Member]
Shipping And Handling Costs [Line Items]
Shipping and handling costs-SG&A	$ 8,897	$ 8,564	$ 7,706

- Definition

Cost incurred during the reporting period in transporting goods and services to customers. Includes freight-out costs.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 605
-SubTopic 45
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6408196&loc=d3e61069-111654

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Handling Costs
-URI http://asc.fasb.org/extlink&oid=6514758

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 605
-SubTopic 45
-Section 45
-Paragraph 20
-URI http://asc.fasb.org/extlink&oid=21915142&loc=d3e60635-111653

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18726-107790

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 605
-SubTopic 45
-Section S99
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6408413&loc=d3e221937-122793

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Shipping Costs
-URI http://asc.fasb.org/extlink&oid=6525344

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 00-10
-Paragraph 6
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 22
-Paragraph 8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Summary of Significant Accounting Policies - Advertising and Promotion of Products (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Advertising costs	$ 3,365	$ 4,528	$ 5,149

Acquisition of Working Interests in Natural Gas Properties - Additional Information (Detail) $ in Millions	1 Months Ended	12 Months Ended
	Oct. 31, 2012 USD ($) Well	Dec. 31, 2012
Acquisition of Working Interest in Natural Gas Properties [Line Items]
Date of business acquisition		Oct. 31, 2012
Acquired average working interest	9.70%
Acquired net revenue interest	7.70%
Proven, developed producing natural gas wells \| Well	14
Proven, developed non-producing natural gas wells \| Well	7
Proven undeveloped drilling sites \| Well	36
Purchase price of business acquisition	$ 50.0
Net sales from date of acquisition	1.4
Pre-tax income from date of acquisition	0.9
Acquisition -related costs	$ 0.2

Acquisition of Working Interests in Natural Gas Properties - Schedule of Estimated Fair Values of Assets Acquired and Liabilities Assumed at Acquisition Date (Detail) $ in Thousands	Oct. 31, 2012 USD ($)
Business Acquisition Actual Revenue And Pre Tax Income Loss [Line Items]
Accounts receivable	$ 1,107
Property, plant and equipment	49,317
Total assets acquired	50,424
Accounts payable	126
Noncurrent accrued and other liabilities	79
Total liabilities assumed	205
Net assets acquired	$ 50,219

Acquisition of Working Interests in Natural Gas Properties - Summary of Unaudited Pro forma Information During Period of Acquisition (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Business Acquisition Actual Revenue And Pre Tax Income Loss [Line Items]
Net sales-as reported	$ 177,137	$ 182,374	$ 209,275	$ 190,245	$ 215,364	$ 176,780	$ 235,619	$ 177,493	$ 759,031	$ 805,256	$ 609,905
Net sales-pro forma									764,362	808,710
Income from continuing operations-as reported	$ 11,622	$ 6,710	$ 26,130	$ 14,324	$ 28,002	$ 6,324	$ 28,698	$ 20,960	58,786	83,984	$ 29,715
Income from continuing operations-pro forma									$ 60,750	$ 84,956
Basic income per common share-as reported	$ 0.52	$ 0.30	$ 1.17	$ 0.63	$ 1.26	$ 0.28	$ 1.29	$ 0.97	$ 2.61	$ 3.80	$ 1.38
Basic income per common share-pro forma									2.70	3.85
Diluted income per common share-as reported	$ 0.49	$ 0.28	$ 1.11	$ 0.61	$ 1.19	$ 0.27	$ 1.22	$ 0.90	2.49	3.58	$ 1.32
Diluted income per common share-pro forma									$ 2.57	$ 3.62

- Definition

The pro forma basic net income per share for a period as if the business combination or combinations had been completed at the beginning of a period.

+ References + Details

- Definition

The pro forma diluted net income per share for a period as if the business combination or combinations had been completed at the beginning of a period.

+ References + Details

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 225
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.21)
-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 55
-Paragraph 52
-URI http://asc.fasb.org/extlink&oid=16381557&loc=d3e4984-109258

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1252-109256

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04.19)
-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04.23)
-URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph 18
-Article 7

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 36, 37, 38
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 07-4
-Paragraph 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 20
-Article 5

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph 21
-Article 9

+ Details

- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

+ References + Details

- Definition

Amount of income (loss) from continuing operations attributable to the parent. Also defined as revenue less expenses and taxes from ongoing operations before extraordinary items but after deduction of those portions of income or loss from continuing operations that are allocable to noncontrolling interests.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 225
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.13)
-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 45
-Paragraph 18
-URI http://asc.fasb.org/extlink&oid=7656940&loc=SL4613673-111683

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-Subparagraph b(1)
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 29
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 28
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Income Per Common Share - Computation of Basic and Diluted Net Income Per Share (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Numerator:
Net income:	$ 11,560	$ 6,708	$ 26,033	$ 14,303	$ 27,988	$ 6,306	$ 28,645	$ 20,903	$ 58,604	$ 83,842	$ 29,574
Total dividends on preferred stocks									(300)	(305)	(305)
Numerator for basic net income per common share-net income applicable to common stock	$ 11,560	$ 6,708	$ 26,033	$ 14,003	$ 27,988	$ 6,306	$ 28,645	$ 20,598	58,304	83,537	29,269
Dividends on preferred stocks assumed to be converted, if dilutive									300	305	305
Interest expense including amortization of debt issuance costs, net of income taxes, on convertible debt assumed to be converted, if dilutive										299	1,061
Numerator for diluted net income per common share									$ 58,604	$ 84,141	$ 30,635
Denominator:
Denominator for basic net income per common share-weighted-average shares									22,359,967	21,962,294	21,168,184
Effect of dilutive securities:
Convertible preferred stocks									917,006	935,432	936,292
Stock options									261,596	325,752	186,258
Convertible notes payable										275,764	983,160
Dilutive potential common shares									1,178,602	1,536,948	2,105,710
Denominator for dilutive net income per common share-adjusted weighted-average shares and assumed conversions									23,538,569	23,499,242	23,273,894
Basic net income per common share	$ 0.52	$ 0.30	$ 1.17	$ 0.63	$ 1.26	$ 0.28	$ 1.29	$ 0.97	$ 2.61	$ 3.80	$ 1.38
Diluted net income per common share	$ 0.49	$ 0.28	$ 1.11	$ 0.61	$ 1.19	$ 0.27	$ 1.22	$ 0.90	$ 2.49	$ 3.58	$ 1.32
Series B Preferred Stock [Member]
Numerator:
Total dividends on preferred stocks									$ (240)	$ (240)	$ (240)
Series D Preferred Stock [Member]
Numerator:
Total dividends on preferred stocks									$ (60)	(60)	(60)
Noncumulative Preferred Stock [Member]
Numerator:
Total dividends on preferred stocks										$ (5)	$ (5)

Income Per Common Share - Antidilutive Securities Excluded from Computation of Earning Per Share (Detail) - shares	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Stock options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earning per share	254,000	35,701	357,685

- Definition

Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Antidilution
-URI http://asc.fasb.org/extlink&oid=6505113

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Diluted Earnings Per Share
-URI http://asc.fasb.org/extlink&oid=6510752

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Contingent Stock Agreement
-URI http://asc.fasb.org/extlink&oid=6508534

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 40
-Subparagraph c
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 13, 14
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 07-4
-Paragraph 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 171
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Accounts Receivable, net - Net Accounts Receivable (Detail) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Receivables And Related Allowances [Line Items]
Trade receivables	$ 72,505	$ 87,303
Insurance claims	10,059
Other	873	1,003
Accounts receivable, gross	83,437	88,306
Allowance for doubtful accounts	(636)	(955)
Accounts receivable, net	$ 82,801	$ 87,351

Accounts Receivable, net - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2012 Customer
Accounts Receivable Net [Line Items]
Trade receivable payment terms	Payment terms of 15 days or less
Number of customers accounted as percentage of accounts receivable	12
Percentage of net receivables	36.00%
Receivable sales agreement [Member]
Accounts Receivable Net [Line Items]
Contract period	Initial term of this agreement is for one year, with renewal options, but either party has an option to terminate the agreement pursuant to the terms of the agreement
Contract terms	Receive payment from the Bank no later than one business day after the Bank’s acceptance of EDC's offer to sell the accounts receivable.

Inventories - Schedule of Inventories (Detail) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Type Of Inventory [Line Items]
Finished Goods	$ 36,851	$ 29,009
Work-in- Process	3,576	4,855
Raw Materials	24,546	25,642
Total	64,973	59,506
Chemical products [Member]
Type Of Inventory [Line Items]
Finished Goods	25,487	18,509
Work-in- Process
Raw Materials	4,194	4,063
Total	29,681	22,572
Climate Control products [Member]
Type Of Inventory [Line Items]
Finished Goods	7,045	6,871
Work-in- Process	3,576	4,855
Raw Materials	20,352	21,579
Total	30,973	33,305
Industrial machinery and components [Member]
Type Of Inventory [Line Items]
Finished Goods	4,319	3,629
Work-in- Process
Raw Materials
Total	$ 4,319	$ 3,629

Inventories - Additional Information (Detail) - USD ($)	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2009
Type Of Inventory [Line Items]
Inventory reserves	$ 2,793,000	$ 1,783,000	$ 1,793,000	$ 1,676,000
Climate Control products [Member]
Type Of Inventory [Line Items]
Inventory reserves	1,818,000	1,767,000
Chemical products [Member]
Type Of Inventory [Line Items]
Inventory reserves	$ 975,000	$ 16,000

- Definition

The amount of the valuation account as of the balance sheet date which reduces the carrying amount of inventory to net realizable value; takes into consideration such factors as market value, excessive quantities based on expected sales, technological obsolescence, and shrinkage. May also provide for estimated product returns or price concessions pertaining to product cost.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 330
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB TOPIC 5.BB)
-URI http://asc.fasb.org/extlink&oid=6386940&loc=d3e100047-122729

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.6(a))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 4
-Subparagraph (SX 210.12-09)
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e24092-122690

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 330
-SubTopic 10
-Section 35
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6386567&loc=d3e3927-108312

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 43
-Paragraph 14
-Chapter 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 43
-Paragraph 8, 9, 14
-Chapter 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 43
-Section A
-Paragraph 9
-Chapter 3
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 09
-Article 12

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 6
-Subparagraph a
-Article 5

+ Details

Inventories - Changes in Inventory Reserves (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Inventory Disclosure [Line Items]
Balance at beginning of year	$ 1,783	$ 1,793	$ 1,676
Provisions for losses	1,140	590	184
Write-offs and disposals	(130)	(600)	(67)
Balance at end of year	$ 2,793	$ 1,783	$ 1,793

- Definition

+ References

+ Details

Property, Plant and Equipment - Schedule of Property, Plant and Equipment (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 425,189	$ 326,177
Less accumulated depreciation, depletion and amortization	143,318	161,630
Property, plant and equipment, net	281,871	164,547
Machinery, equipment and automotive [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 253,317	239,322
Machinery, equipment and automotive [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Useful lives in years	3 years
Machinery, equipment and automotive [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Useful lives in years	30 years
Buildings and improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 44,248	39,381
Buildings and improvements [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Useful lives in years	8 years
Buildings and improvements [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Useful lives in years	30 years
Furniture, fixtures and store equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 6,718	5,926
Furniture, fixtures and store equipment [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Useful lives in years	3 years
Furniture, fixtures and store equipment [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Useful lives in years	10 years
Assets under capital leases [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 1,468	2,105
Useful lives in years	10 years
Land improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 1,148	1,080
Useful lives in years	10 years
Proved natural gas properties [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 49,801
Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	52,673	23,714
Capital spare parts [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	5,430	7,407
Land [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 10,386	$ 7,242

Property, Plant and Equipment - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Interest Cost Capitalized And Depreciation And Amortization Expenses For Property, Plant and Equipment [Line Items]
Accumulated amortization for assets capitalized under capital leases	$ 567,000	$ 718,000
Interest cost capitalized in PP&E	$ 398,000
Minimum [Member] \| Chemical processing plants and plant infrastructure [Member]
Interest Cost Capitalized And Depreciation And Amortization Expenses For Property, Plant and Equipment [Line Items]
Useful lives in years	15 years
Minimum [Member] \| Production, fabrication, and assembly equipment [Member]
Interest Cost Capitalized And Depreciation And Amortization Expenses For Property, Plant and Equipment [Line Items]
Useful lives in years	7 years
Minimum [Member] \| Processing plant components [Member]
Interest Cost Capitalized And Depreciation And Amortization Expenses For Property, Plant and Equipment [Line Items]
Useful lives in years	3 years
Minimum [Member] \| Trucks, automobiles, trailers, and other rolling stock [Member]
Interest Cost Capitalized And Depreciation And Amortization Expenses For Property, Plant and Equipment [Line Items]
Useful lives in years	3 years
Maximum [Member] \| Chemical processing plants and plant infrastructure [Member]
Interest Cost Capitalized And Depreciation And Amortization Expenses For Property, Plant and Equipment [Line Items]
Useful lives in years	30 years
Maximum [Member] \| Production, fabrication, and assembly equipment [Member]
Interest Cost Capitalized And Depreciation And Amortization Expenses For Property, Plant and Equipment [Line Items]
Useful lives in years	15 years
Maximum [Member] \| Processing plant components [Member]
Interest Cost Capitalized And Depreciation And Amortization Expenses For Property, Plant and Equipment [Line Items]
Useful lives in years	10 years
Maximum [Member] \| Trucks, automobiles, trailers, and other rolling stock [Member]
Interest Cost Capitalized And Depreciation And Amortization Expenses For Property, Plant and Equipment [Line Items]
Useful lives in years	7 years

Current and Noncurrent Accrued and Other Liabilities - Summary of Current and Noncurrent Accrued and Other Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2009
Current And Noncurrent Accrued And Other Liabilities [Line Items]
Customer deposits	$ 8,189	$ 4,505
Deferred revenue on extended warranty contracts	7,007	6,461
Accrued payroll and benefits	6,612	7,267
Accrued warranty costs	6,172	5,370	$ 3,996	$ 3,138
Accrued death benefits	4,185	4,017
Accrued income taxes	3,043	709
Accrued contractual manufacturing obligations	2,764	2,075
Accrued group health and workers' compensation insurance claims	2,175	2,535
Fair value of derivatives and other	1,965	2,283
Accrued executive benefits	1,365	1,262
Accrued commissions	1,351	1,016
Accrued property taxes	1,011	804
Accrued contractual profit-sharing obligation	497	1,478
Other	4,731	4,134
Total current and noncurrent accrued liabilities	51,067	43,916
Less noncurrent portion	16,369	15,239
Current portion of accrued and other liabilities	$ 34,698	$ 28,677

Accrued Warranty Costs - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2012
Accrued Warranty Costs [Line Items]
Commercial and industrial products base warranty coverage for manufactured equipment	Eighteen months from the date of shipment or twelve months from the date of startup, whichever is shorter
Commercial and industrial product base warranty coverage for spare parts	90 days
Residential products, the base warranty coverage from the date of shipment for material	10 years
Residential products warranty coverage for labor associated with repair	5 years

Accrued Warranty Costs - Changes in Product Warranty Obligation (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Accrued Warranty Costs [Line Items]
Balance at beginning of year	$ 5,370	$ 3,996	$ 3,138
Amounts charged to costs and expenses	6,710	6,539	4,479
Costs incurred	(5,908)	(5,165)	(3,621)
Balance at end of year	$ 6,172	$ 5,370	$ 3,996

Asset Retirement Obligations - Additional Information (Detail) - USD ($)	Dec. 31, 2012	Dec. 31, 2011
Asset Retirement Obligation [Line Items]
Asset retirement obligation	$ 154,000	$ 75,000

Long-Term Debt - Schedule of Long-Term Debt (Detail) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Debt Instrument [Line Items]
Long-Term Debt	$ 72,441	$ 79,460
Less current portion of long-term debt	4,798	4,935
Long-term debt due after one year	67,643	74,525
Secured Term Loan [Member]
Debt Instrument [Line Items]
Long-Term Debt	68,438	72,188
Working Capital Revolver Loan [Member]
Debt Instrument [Line Items]
Long-Term Debt	0	0
Other, with current weighted-average interest rate of 6.85%, most of which is secured by machinery, equipment and real estate [Member]
Debt Instrument [Line Items]
Long-Term Debt	$ 4,003	$ 7,272

Long-Term Debt - Schedule of Long-Term Debt (Parenthetical) (Detail) - USD ($)	1 Months Ended	12 Months Ended
	May 26, 2011	Dec. 31, 2012	Dec. 31, 2011	Mar. 29, 2011
Debt Instrument [Line Items]
Weighted-average interest rate of other debt		3.92%
Secured Term Loan [Member]
Debt Instrument [Line Items]
Carrying value of the pledged assets		$ 103,000,000
Original principal amount of secured term loan		$ 50,000,000
Modified principal amount of secured term loan				$ 60,000,000
Amended additional principal amount of secured term loan	$ 15,000,000
Amended principal amount of secured loan	$ 75,000,000
Maturity date of original Secured Term Loan		November 2, 2012
Maturity date of amended secured term loan		March 29, 2016
Periodic principal payments of secured loan		$ 900,000
Interest and final balloon payment of secured loan		$ 56,300,000
Secured term loan variable interest rate basis		Three-month LIBOR plus 300 basis points, which rate is adjusted quarterly
Borrowing interest rate basis spread		3.00%
Period for LIBOR		3 months
Carrying value of restricted net assets		$ 122,000,000
Secured Term Loan agreement requirements		Borrowers are also subject to a minimum fixed charge coverage ratio of not less than 1.10 to 1 and a maximum leverage ratio of not greater than 4.50 to 1.
Percentage of principal amount as prepayment premium		1.00%
End date of prepayment premium period		Mar. 29, 2014
Working Capital Revolver Loan [Member]
Debt Instrument [Line Items]
Maximum amount of revolving credit facility		$ 50,000,000
Description of interest rate of Revolving Credit Facility		Interest at a base rate (generally equivalent to the prime rate) plus .50% if borrowing availability is greater than $25 million, otherwise plus .75% or, at our option, accrues interest at LIBOR plus 1.50% if borrowing availability is greater than $25 million, otherwise plus 1.75%
Line of credit facility, interest rate		3.75%
Amended Working Capital Revolver Loan maturity date		Mar. 29, 2016
Working Capital Revolver Loan amendment date		Apr. 04, 2012
Amended Working Capital Revolver Loan maturity date conditional extension		Apr. 13, 2017
Letters of credit maximum capacity		$ 15,000,000
Remaining borrowing under Working Capital Revolver Loan		$ 48,400,000
Fees expressed as percentage for unused letters of credit		1.00%
Fees expressed as percentage for unused revolving credit facility		0.25%
Carrying value of the pledged assets		$ 232,000,000
Working Capital Revolver Loan requirements		The Working Capital Revolver Loan requires ThermaClime to meet a minimum fixed charge coverage ratio of not less than 1.10 to 1 measured on an annual basis.
Other, with current weighted-average interest rate of 6.85%, most of which is secured by machinery, equipment and real estate [Member]
Debt Instrument [Line Items]
Weighted-average interest rate of other debt		6.85%
Capital lease obligations		$ 370,000	$ 749,000
5.5% Convertible debentures [Member]
Debt Instrument [Line Items]
Debt instrument, interest rate		5.50%

Long-Term Debt - Stated Interest Rate on Secured Term Loan (Detail) $ in Thousands	Dec. 31, 2012 USD ($)
Debt Disclosure [Line Items]
Variable interest rate, Principal Balance	$ 45,625
Fixed interest rate, Principal Balance	22,813
Weighted-average interest rate, Principal Balance	$ 68,438
Variable interest rate, Stated Interest Rate	3.31%
Fixed interest rate, Stated Interest Rate	5.15%
Weighted-average interest rate, Stated Interest Rate	3.92%

Long-Term Debt - Maturities of Long-Term Debt (Detail) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Debt [Line Items]
2013	$ 4,798
2014	4,549
2015	4,568
2016	57,705
2017	197
Thereafter	624
Long-term debt	$ 72,441	$ 79,460

Long-Term Debt - Summary of Acquisition Transactions (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Feb. 01, 2013
Debt Instrument [Line Items]
Principal amounts converted or acquired		$ 26,900	$ 2,500	$ 35,000
Cash paid for acquisitions			$ 2,494
Shares of LSB common stock issued		979,160

- Definition

Number of shares issued during the period as a result of the conversion of convertible securities.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
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-Name Accounting Standards Codification
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Article 3

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 129
-Paragraph 4, 5
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 12
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Income Taxes - Summary of Provisions for Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Current:
Federal	$ 28,654	$ 33,006	$ 13,723
State	4,695	4,514	3,754
Total Current	33,349	37,520	17,477
Deferred:
Federal	559	7,543	1,602
State	(314)	1,145	708
Total Deferred	245	8,688	2,310
Provisions for income taxes	$ 33,594	$ 46,208	$ 19,787

- Definition

The component of income tax expense for the period representing amounts paid or payable (or refundable) as determined by applying the provisions of enacted federal tax law to the domestic taxable Income or Loss from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-SubTopic 10
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-Subparagraph (SX 210.4-08.(h))
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
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-URI http://asc.fasb.org/extlink&oid=6509736

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-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 6
-Section I
-Paragraph Question 1-7

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-Name Statement of Financial Accounting Standard (FAS)
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-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph h
-Article 4

+ Details

- Definition

The component of income tax expense for the period representing amounts of income taxes paid or payable (or refundable) for the period for all income tax obligations as determined by applying the provisions of relevant enacted tax laws to relevant amounts of taxable Income or Loss from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
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-Number 210
-Section 08
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-Article 4

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-Name Staff Accounting Bulletin (SAB)
-Number Topic 6
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-Subsection 7

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+ Details

- Definition

The component of income tax expense for the period representing amounts paid or payable (or refundable) as determined by applying the provisions of enacted state and local tax law to relevant amounts of taxable Income or Loss from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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+ Details

- Definition

The component of total income tax expense for the period comprised of the increase (decrease) during the period in the entity's domestic deferred tax assets and liabilities attributable to continuing operations as determined by applying the provisions of the federally enacted tax law.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
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-URI http://asc.fasb.org/extlink&oid=6510177

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+ Details

- Definition

The component of income tax expense for the period representing the increase (decrease) in the entity's deferred tax assets and liabilities pertaining to continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Number 109
-Paragraph 289
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 45
-Subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 6
-Section I
-Subsection 7

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 95
-Paragraph 28
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

The component of total income tax expense for the period comprised of the increase (decrease) in the entity's state and local deferred tax assets and liabilities attributable to continuing operations as determined by applying the provisions of the applicable enacted tax laws.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Deferred Tax Expense (or Benefit)
-URI http://asc.fasb.org/extlink&oid=6510177

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(h))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 6.I.7)
-URI http://asc.fasb.org/extlink&oid=6889476&loc=d3e330036-122817

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 45
-Subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 8, 16, 17, 289
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 6
-Section I
-Subsection 7

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph h
-Article 4

+ Details

Income Taxes - Additional Information (Detail) - USD ($)	1 Months Ended	12 Months Ended
	Jun. 30, 2010	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Income tax benefit		$ 105,000	$ 80,000	$ 78,000
Additional income tax provision	$ 800,000
Decreases in basic net income per share				$ 0.04
Decreases in diluted net income per share				$ 0.03
Current period excess stock-based compensation tax deduction		500,000	1,300,000	$ 600,000
Net unrecognized tax benefits		236,000	461,000	455,000
Interest and penalties associated with unrecognized tax benefits		430,000	42,000	104,000
Interest and penalties accrued		464,000	213,000
State and Local Jurisdiction [Member]
State NOL carryforwards		100,000	200,000	700,000
Remaining state tax NOL carryforwards		7,800,000
Portion of state NOL carryforwards, not able to be utilized before expiration		6,800,000	6,900,000	6,100,000
Federal benefit		$ 300,000	$ 300,000	$ 300,000

Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Deferred tax assets
Allowance for doubtful accounts	$ 696	$ 872
Asset impairment	764	756
Inventory	2,792	1,724
Deferred compensation	3,660	4,096
Other accrued liabilities	5,772	5,474
Hedging	700	1,033
Net operating loss carryforwards	310	392
Other	3,001	1,069
Total deferred tax assets	17,695	15,416
Less valuation allowance on deferred tax assets	(273)	(344)
Net deferred tax assets	17,422	15,072
Deferred tax liabilities
Property, plant and equipment	30,235	28,766
Prepaid and other insurance reserves	3,855	2,504
Investment in unconsolidated affiliate	433	640
Other	695	713
Total deferred tax liabilities	35,218	32,623
Net deferred tax liabilities	(17,796)	(17,551)
Consolidated balance sheet classification:
Net current deferred tax assets	3,224	4,275
Net noncurrent deferred tax liabilities	(21,020)	(21,826)
Net deferred tax liabilities	(17,796)	(17,551)
Net deferred tax liabilities by tax jurisdiction:
Federal	(16,324)	(15,724)
State	(1,472)	(1,827)
Net deferred tax liabilities	$ (17,796)	$ (17,551)

Income Taxes - Income from Continuing Operations Before Provision for Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Income Tax Expense Benefit Continuing Operations Income Tax Reconciliation [Line Items]
Provisions for income taxes at federal statutory rate	$ 32,391	$ 45,567	$ 17,326
State current and deferred income taxes	3,533	5,088	3,259
Domestic production activities deduction	(1,933)	(3,091)	(1,371)
Effect of tax return to tax provision reconciliation	(216)	(958)	(126)
Other	(181)	(398)	699
Provisions for income taxes	$ 33,594	$ 46,208	$ 19,787

Income Taxes - Reconciliation of Beginning and Ending Amount of Uncertain Tax Positions (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Income Tax Uncertain Tax Position Reconciliation [Line Items]
Balance at beginning of year	$ 709	$ 700	$ 608
Additions based on tax positions related to the current year	131	217	131
Additions based on tax positions of prior years	1,937
Reductions for tax positions of prior years	(485)	(51)	(35)
Settlements		(157)	(4)
Balance at end of year	$ 2,292	$ 709	$ 700

Commitments and Contingencies - Schedule of Future Minimum Payments on Leases (Detail) $ in Thousands	Dec. 31, 2012 USD ($)
Future Minimum Lease Payments Under Capital Leases And Operating Leases For Continuing Operations [Line Items]
Capital Leases, 2013	$ 349
Capital Leases, 2014	35
Capital Leases, 2015
Capital Leases, 2016
Capital Leases, 2017
Capital Leases, Thereafter
Capital Leases, Total minimum lease payments	384
Less amounts representing interest	14
Present value of minimum lease payments included in long-term debt	370
Operating Leases, 2013	4,846
Operating Leases, 2014	3,606
Operating Leases, 2015	1,698
Operating Leases, 2016	857
Operating Leases, 2017	643
Operating Leases, Thereafter	1,417
Operating Leases, Total minimum lease payments	13,067
Total Capital and Operating Leases, 2013	5,195
Total Capital and Operating Leases, 2014	3,641
Total Capital and Operating Leases, 2015	1,698
Total Capital and Operating Leases, 2016	857
Total Capital and Operating Leases, 2017	643
Total Capital and Operating Leases, Thereafter	1,417
Total Capital and Operating Leases, minimum lease payments	$ 13,451

Commitments and Contingencies - Additional Information (Detail)	1 Months Ended	12 Months Ended
	Feb. 29, 2012 T	Dec. 31, 2012 USD ($) Plant Subsidiary	Dec. 31, 2011 USD ($)	Dec. 31, 2010 USD ($)
Commitments And Contingencies [Line Items]
Expenses incurred in operating lease agreements		$ 6,830,000	$ 7,773,000	$ 6,079,000
Anhydrous ammonia purchase agreement maturity date		Dec. 31, 2015
Outstanding letters of credit		$ 2,000,000
Customer advances and deposits		8,200,000
Indemnify the sureties for payments		12,700,000
Maximum amount of securities can be sold under shelf registration statement		200,000,000
Payments under employment and severance agreements		13,600,000
Penalty related to discharge water permit		124,000
Alleged discharge water permit violation settlement amount		100,000
Capital cost in connection with construction of pipeline		3,700,000
Capitalized cost of construction of pipeline		3,300,000
Estimated share of the annual operating cost of pipeline, minimum		100,000
Estimated share of the annual operating cost of pipeline, maximum		150,000
Estimated EPA civil penalty liability		100,000
Current portion of accrued and other liabilities		34,698,000	28,677,000
Settlements of litigation and potential litigation		2,303,000	$ 1,562,000
Pryor Facility [Member]
Commitments And Contingencies [Line Items]
Settlements of litigation and potential litigation		$ 2,303,000
Orica International [Member]
Commitments And Contingencies [Line Items]
Current purchase agreement quantity with Orica International \| T	240,000
Ammonium nitrate supply agreement maturity date	Dec. 2014
Hallowell Facility [Member]
Commitments And Contingencies [Line Items]
Number of subsidiaries under chemical business that sold their operating assets \| Subsidiary		2
Current portion of accrued and other liabilities		$ 173,000
Chemical Business [Member]
Commitments And Contingencies [Line Items]
Customer advances and deposits		7,900,000
Maximum penalty amount per day under Clean Air Act		$ 27,500
Number of nitric acid affected plants \| Plant		8
Plants compliant with Clean Air Act \| Plant		2
Minimum range of estimated capital cost to meet Clean Air Act emission rates		$ 2,000,000
Maximum range of estimated capital cost to meet Clean Air Act emission rates		$ 3,000,000
Plants requiring capital investment to achieve Clean Air Act compliance \| Plant		6
Climate Control Business [Member]
Commitments And Contingencies [Line Items]
Customer advances and deposits		$ 200,000
Product liability deductible per claim		250,000
Insurance Claims [Member]
Commitments And Contingencies [Line Items]
Accrued generally liability insurance claims		628,000
El Dorado Facility [Member]
Commitments And Contingencies [Line Items]
Estimated project cost to construct plant		$ 120,000,000

Derivatives, Hedges, Financial Instruments and Carbon Credits - Additional Information (Detail)	1 Months Ended			12 Months Ended
	Feb. 28, 2011 USD ($)	Sep. 30, 2008 USD ($)	Apr. 30, 2008 USD ($)	Dec. 31, 2012 USD ($) lb $ / Transaction	Dec. 31, 2011 USD ($) lb $ / Transaction	Dec. 31, 2010 USD ($)
Contractual weighted-average pay rate				3.23%
Estimated market weighted-average receive rate				0.49%
Carbon credit fair value per unit \| $ / Transaction				0.50	3.15
Carbon credit lower range of ask or bid price					$ 1.00
Carbon credit higher range of ask or bid price					$ 3.00
Derivative future or forward contracts in Pounds \| lb				625,000	375,000
Weighted-average cost per pound of future or forward copper contracts				$ 3.53	$ 3.42
Future or forward copper contracts period				May 2013	May 2012
Interest rate contracts fixed rate description	Fixed three-month LIBOR rate of 3.23% on a declining balance	Fixed three-month LIBOR rate of 3.595% on $25 million	Fixed three-month LIBOR rate of 3.24% on $25 million
Maturity period interest rate contracts held	March 2016	April 2012	April 2012
Interest rate contracts at cost basis		$ 400,000
Interest rate contracts LIBOR rate		3.595%	3.24%
Notional amount of Interest rate contracts		$ 25,000,000	$ 25,000,000
LIBOR rate	3.23%
Interest rate swap declining balance beginning balance	$ 23,800,000
Interest rate swap declining balance ending balance	$ 18,800,000
Assets or liabilities measured at fair value on a recurring basis transferred between Level 1 and Level 2 classifications

Derivatives, Hedges, Financial Instruments and Carbon Credits - Assets and Liabilities Measured at Fair Value on Recurring Basis (Detail) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Liabilities-Current and noncurrent accrued and other liabilities:
Total	$ 1,965	$ 2,283
Recurring [Member]
Assets-Supplies, prepaid items and other:
Total	170	53
Liabilities-Current and noncurrent accrued and other liabilities:
Total	1,965	2,283
Commodities contracts [Member] \| Recurring [Member]
Assets-Supplies, prepaid items and other:
Derivative Assets	79	11
Carbon credits [Member] \| Recurring [Member]
Assets-Supplies, prepaid items and other:
Carbon credits	91	42
Liabilities-Current and noncurrent accrued and other liabilities:
Contractual obligations -carbon credits	91	42
Interest rate contracts [Member] \| Recurring [Member]
Liabilities-Current and noncurrent accrued and other liabilities:
Derivative Financial Instruments, Liabilities	1,874	$ 2,241
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] \| Recurring [Member]
Assets-Supplies, prepaid items and other:
Total	79
Liabilities-Current and noncurrent accrued and other liabilities:
Total
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] \| Commodities contracts [Member] \| Recurring [Member]
Assets-Supplies, prepaid items and other:
Derivative Assets	79
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] \| Carbon credits [Member] \| Recurring [Member]
Assets-Supplies, prepaid items and other:
Carbon credits
Liabilities-Current and noncurrent accrued and other liabilities:
Contractual obligations -carbon credits
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] \| Interest rate contracts [Member] \| Recurring [Member]
Liabilities-Current and noncurrent accrued and other liabilities:
Derivative Financial Instruments, Liabilities
Significant Other Observable Inputs (Level 2) [Member] \| Recurring [Member]
Assets-Supplies, prepaid items and other:
Total
Liabilities-Current and noncurrent accrued and other liabilities:
Total	1,874
Significant Other Observable Inputs (Level 2) [Member] \| Commodities contracts [Member] \| Recurring [Member]
Assets-Supplies, prepaid items and other:
Derivative Assets
Significant Other Observable Inputs (Level 2) [Member] \| Carbon credits [Member] \| Recurring [Member]
Assets-Supplies, prepaid items and other:
Carbon credits
Liabilities-Current and noncurrent accrued and other liabilities:
Contractual obligations -carbon credits
Significant Other Observable Inputs (Level 2) [Member] \| Interest rate contracts [Member] \| Recurring [Member]
Liabilities-Current and noncurrent accrued and other liabilities:
Derivative Financial Instruments, Liabilities	1,874
Significant Unobservable Inputs (Level 3) [Member] \| Recurring [Member]
Assets-Supplies, prepaid items and other:
Total	91
Liabilities-Current and noncurrent accrued and other liabilities:
Total	91
Significant Unobservable Inputs (Level 3) [Member] \| Commodities contracts [Member] \| Recurring [Member]
Assets-Supplies, prepaid items and other:
Derivative Assets
Significant Unobservable Inputs (Level 3) [Member] \| Carbon credits [Member] \| Recurring [Member]
Assets-Supplies, prepaid items and other:
Carbon credits	91
Liabilities-Current and noncurrent accrued and other liabilities:
Contractual obligations -carbon credits	91
Significant Unobservable Inputs (Level 3) [Member] \| Interest rate contracts [Member] \| Recurring [Member]
Liabilities-Current and noncurrent accrued and other liabilities:
Derivative Financial Instruments, Liabilities

Derivatives, Hedges, Financial Instruments and Carbon Credits - Reconciliation of Beginning and Ending Balances for Assets and Liabilities Measured at Fair Value on Recurring Basis (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Assets
Beginning balance	$ 42	$ 644
Transfers into Level 3
Transfers out of Level 3
Total realized and unrealized gains (losses) included in earnings	876	1,995	644
Purchases
Issuances
Sales	(827)	(2,597)
Settlements
Ending balance	91	42	644
Total gains (losses) for the period included in earnings attributed to the change in unrealized gains or losses on assets and liabilities still held at the reporting date	78	42	644
Liabilities
Beginning balance	(42)	(644)
Transfers into Level 3
Transfers out of Level 3
Total realized and unrealized gains (losses) included in earnings	(721)	(1,844)	(644)
Purchases
Issuances
Sales
Settlements	672	2,446
Ending balance	(91)	(42)	(644)
Total gains (losses) for the period included in earnings attributed to the change in unrealized gains or losses on assets and liabilities still held at the reporting date	$ (78)	$ (42)	$ (644)

Derivatives, Hedges, Financial Instruments and Carbon Credits - Realized and Unrealized Net Losses Included in Earnings and Income Statement (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Total net gains (losses) included in earnings:
Derivative instruments and carbon credits, gains and losses recognized in earnings	$ (373)	$ (2,251)	$ (1,561)
Change in unrealized gains (losses) relating to contracts still held at year end:
Derivative instruments and carbon credits, change in unrealized gains and losses recognized in earnings	38	(335)	844
Cost of sales [Member] \| Commodities contracts [Member]
Total net gains (losses) included in earnings:
Derivative instruments and carbon credits, gains and losses recognized in earnings	14	(523)	(59)
Change in unrealized gains (losses) relating to contracts still held at year end:
Derivative instruments and carbon credits, change in unrealized gains and losses recognized in earnings	79	11	761
Cost of sales [Member] \| Foreign exchange contract [Member]
Total net gains (losses) included in earnings:
Derivative instruments and carbon credits, gains and losses recognized in earnings	(19)	46	25
Change in unrealized gains (losses) relating to contracts still held at year end:
Derivative instruments and carbon credits, change in unrealized gains and losses recognized in earnings			49
Other income [Member] \| Carbon credits [Member]
Total net gains (losses) included in earnings:
Derivative instruments and carbon credits, gains and losses recognized in earnings	876	1,995	644
Change in unrealized gains (losses) relating to contracts still held at year end:
Derivative instruments and carbon credits, change in unrealized gains and losses recognized in earnings	78	42	644
Other expense [Member] \| Contractual obligations relating to carbon credits [Member]
Total net gains (losses) included in earnings:
Derivative instruments and carbon credits, gains and losses recognized in earnings	(721)	(1,844)	(644)
Change in unrealized gains (losses) relating to contracts still held at year end:
Derivative instruments and carbon credits, change in unrealized gains and losses recognized in earnings	(78)	(42)	(644)
Interest expense [Member] \| Interest rate contracts [Member]
Total net gains (losses) included in earnings:
Derivative instruments and carbon credits, gains and losses recognized in earnings	(523)	(1,925)	(1,527)
Change in unrealized gains (losses) relating to contracts still held at year end:
Derivative instruments and carbon credits, change in unrealized gains and losses recognized in earnings	$ (41)	$ (346)	$ 34

Stockholders' Equity - Additional Information (Detail) - USD ($)	1 Months Ended	12 Months Ended
	Jun. 14, 2007	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Stockholders Equity [Line Items]
Date of approval of stock incentive plan		Jun. 05, 2008
Term of historical volatility of common stock		6 years
2008 Plan [Member]
Stockholders Equity [Line Items]
Minimum exercise price of stock option at grant date		No less than 100% of the fair market value, as defined in the 2008 Plan, of the shares on the date of grant
Percentage of fair market value		100.00%
Maximum term of stock option		10 years
Qualified and Non-Qualified Options vest at a percentage rate for first 5 years		16.50%
Qualified and Non-Qualified Options final year vesting		End of the sixth year
Exercisable period Non-Qualified Options following termination event		Fully vested and exercisable for a period of one year from the date of the termination event
Exercisable period after termination		1 year
Total stock-based compensation expense not yet recognized, relating to non-vested stock options		$ 6,265,000
2008 Plan [Member]
Stockholders Equity [Line Items]
Number of common stock shares for issuance		1,000,000
Stock options available for grant		349,905
Stock option plans, options outstanding		467,915
Other [Member]
Stockholders Equity [Line Items]
Number of shares of treasury stock purchased				177,100
Average price of treasury stock				$ 13.67
Number of shares converted		1,700,000
Qualified Stock Option Plans [Member]
Stockholders Equity [Line Items]
Number of shares of stock options granted
Exercise price of Options		$ 15.73
Stock option plans, options outstanding		478,915	516,330
Qualified Stock Option Plans [Member] \| 2008 Plan [Member]
Stockholders Equity [Line Items]
Number of shares of stock options granted			249,000
Non-Qualified Stock Option Plans [Member]
Stockholders Equity [Line Items]
Number of shares of stock options granted
Exercise price of Options		$ 8.32
Stock option plans, options outstanding		258,050	316,525
Non-Qualified Stock Option Plans [Member] \| 2008 Plan [Member]
Stockholders Equity [Line Items]
Number of shares of stock options granted			5,000
Stock option plans, options outstanding		38,050
Stock options plan, options Exercisable		20,275
Non-Qualified Stock Option Plans [Member] \| Outside Director Plan [Member]
Stockholders Equity [Line Items]
Number of common stock shares for issuance		400,000
Stock options available for grant		280,000
Non-Qualified Stock Option Plans [Member] \| 2006 Options [Member]
Stockholders Equity [Line Items]
Number of shares of stock options granted	450,000
Exercise price of Options	$ 8.01
Preferred Share Rights Plan [Member]
Stockholders Equity [Line Items]
Preferred share right plan description		If a person or group acquires 15% or more of our common stock, each Right will entitle the holder (other than the person or group that triggered the Rights being exercisable) to purchase shares of our common stock (or, in certain circumstances, cash or other securities) having a market value of twice the exercise price of a Right at such time
Minimum percentage of ownership of common stock required to exercise preferred share rights		15.00%
Exercise price of Preferred Stock		47.75 per one one-hundredth of a share
Redemption price preferred share rights		$ 0.01
Maximum time for redemption after the Rights become exercisable		10 days
Preferred share right exchange ratio		One common share per Right
Minimum percentage of beneficial ownership of common stock to end preferred share rights exchange		Until the person triggering the Right becomes the beneficial owner of 50% or more of our common stock.

Stockholders' Equity - Valuation Assumptions of Granted Stock Options (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Stockholders Equity [Line Items]
Weighted-average risk-free interest rate		1.21%
Dividend yield
Weighted-average expected volatility		48.59%
Total weighted-average expected forfeiture rate		2.97%
Weighted-average expected life (years)		5 years 10 months 24 days
Total weighted-average remaining vesting period in years	3 years 4 months 17 days	4 years 3 months 18 days	4 years 6 months 26 days
Total fair value of options granted		$ 4,064,000
Stock-based compensation expense-Cost of sales	$ 278,000	60,000	$ 42,000
Stock-based compensation expense-SG&A	1,374,000	1,039,000	963,000
Income tax benefit	$ (603,000)	$ (390,000)	$ (402,000)

Stockholders' Equity - Stock Option Activities of Stock Option Plans (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Qualified Stock Option Plans [Member]
Stockholders Equity [Line Items]
Shares outstanding at beginning of year	516,330
Granted, Shares
Exercised, Shares	(31,880)
Cancelled/surrendered , forfeited or expired, Shares	(5,535)
Shares outstanding at end of year	478,915	516,330
Shares exercisable at end of year	154,040
Outstanding at beginning of year, Weighted-Average Exercise Price	$ 21.34
Granted, Weighted-Average Exercise Price
Exercised, Weighted-Average Exercise Price	9.39
Cancelled/surrendered, forfeited or expired, Weighted-Average Exercise Price	9.36
Outstanding at end of year, Weighted-Average Exercise Price	22.28	$ 21.34
Exercisable at end of year, Weighted-Average Exercise Price	$ 15.73
Weighted-average fair value per option granted during year		$ 16.00
Total intrinsic value of options exercised during the year	$ 895,000	$ 3,294,000	$ 441,000
Total fair value of options vested during the year	$ 861,000	$ 208,000	214,000
Non-Qualified Stock Option Plans [Member]
Stockholders Equity [Line Items]
Shares outstanding at beginning of year	316,525
Granted, Shares
Exercised, Shares	(58,475)
Shares outstanding at end of year	258,050	316,525
Shares exercisable at end of year	60,275
Outstanding at beginning of year, Weighted-Average Exercise Price	$ 8.41
Granted, Weighted-Average Exercise Price
Exercised, Weighted-Average Exercise Price	8.00
Outstanding at end of year, Weighted-Average Exercise Price	8.50	$ 8.41
Exercisable at end of year, Weighted-Average Exercise Price	$ 8.32
Weighted-average fair value per option granted during year		$ 16.25
Total intrinsic value of options exercised during the year	$ 1,574,000	$ 2,110,000	805,000
Total fair value of options vested during the year	$ 731,000	$ 730,000	$ 721,000
2008 Plan [Member]
Stockholders Equity [Line Items]
Maximum number of securities for issuance	1,000,000
Number of awards available to be granted	349,905
Shares outstanding at end of year	467,915
Shares exercisable at end of year	143,040
1998 Plan [Member]
Stockholders Equity [Line Items]
Shares outstanding at end of year	11,000
Shares exercisable at end of year	11,000

Stockholders' Equity - Stock Options Outstanding and Exercisable (Detail)	12 Months Ended
	Dec. 31, 2012 USD ($) $ / shares shares
Non-Qualified Stock Option Plans [Member] \| $7.86 [Member]
Stockholders Equity [Line Items]
Exercise prices, lower range	$ 7.86
Stock Options Outstanding, Shares Outstanding \| shares	33,050
Stock Options Outstanding, Weighted-Average Remaining Contractual Life in Years	5 years 11 months 1 day
Stock Options Outstanding, Weighted-Average Exercise Price	$ 7.86
Stock Options, Intrinsic Value of Shares Outstanding \| $	$ 911,000
Stock Options Exercisable, Shares Exercisable \| shares	19,450
Stock Options Exercisable, Weighted-Average Remaining Contractual Life in Years	5 years 11 months 1 day
Stock Options Exercisable, Weighted-Average Exercise Price	$ 7.86
Stock Options Exercisable, Intrinsic Value of Shares Outstanding \| $	$ 536,000
Non-Qualified Stock Option Plans [Member] \| $8.01 [Member]
Stockholders Equity [Line Items]
Exercise prices, lower range	$ 8.01
Stock Options Outstanding, Shares Outstanding \| shares	220,000
Stock Options Outstanding, Weighted-Average Remaining Contractual Life in Years	3 years 9 months
Stock Options Outstanding, Weighted-Average Exercise Price	$ 8.01
Stock Options, Intrinsic Value of Shares Outstanding \| $	$ 6,030,000
Stock Options Exercisable, Shares Exercisable \| shares	40,000
Stock Options Exercisable, Weighted-Average Remaining Contractual Life in Years	3 years 9 months
Stock Options Exercisable, Weighted-Average Exercise Price	$ 8.01
Stock Options Exercisable, Intrinsic Value of Shares Outstanding \| $	$ 1,096,000
Non-Qualified Stock Option Plans [Member] \| $34.50 [Member]
Stockholders Equity [Line Items]
Exercise prices, lower range	$ 34.50
Stock Options Outstanding, Shares Outstanding \| shares	5,000
Stock Options Outstanding, Weighted-Average Remaining Contractual Life in Years	8 years 11 months 1 day
Stock Options Outstanding, Weighted-Average Exercise Price	$ 34.50
Stock Options, Intrinsic Value of Shares Outstanding \| $	$ 5,000
Stock Options Exercisable, Shares Exercisable \| shares	825
Stock Options Exercisable, Weighted-Average Remaining Contractual Life in Years	8 years 11 months 1 day
Stock Options Exercisable, Weighted-Average Exercise Price	$ 34.50
Stock Options Exercisable, Intrinsic Value of Shares Outstanding \| $	$ 1,000
Non-Qualified Stock Option Plans [Member] \| $7.86 - $34.50 [Member]
Stockholders Equity [Line Items]
Exercise prices, lower range	$ 7.86
Exercise prices, upper range	$ 34.5
Stock Options Outstanding, Shares Outstanding \| shares	258,050
Stock Options Outstanding, Weighted-Average Remaining Contractual Life in Years	4 years 1 month 17 days
Stock Options Outstanding, Weighted-Average Exercise Price	$ 8.50
Stock Options, Intrinsic Value of Shares Outstanding \| $	$ 6,946,000
Stock Options Exercisable, Shares Exercisable \| shares	60,275
Stock Options Exercisable, Weighted-Average Remaining Contractual Life in Years	4 years 6 months 7 days
Stock Options Exercisable, Weighted-Average Exercise Price	$ 8.32
Stock Options Exercisable, Intrinsic Value of Shares Outstanding \| $	$ 1,633,000
Qualified Stock Option Plans [Member] \| $5.10 [Member]
Stockholders Equity [Line Items]
Exercise prices, lower range	$ 5.10
Stock Options Outstanding, Shares Outstanding \| shares	11,000
Stock Options Outstanding, Weighted-Average Remaining Contractual Life in Years	2 years 11 months 1 day
Stock Options Outstanding, Weighted-Average Exercise Price	$ 5.10
Stock Options, Intrinsic Value of Shares Outstanding \| $	$ 333,000
Stock Options Exercisable, Shares Exercisable \| shares	11,000
Stock Options Exercisable, Weighted-Average Remaining Contractual Life in Years	2 years 11 months 1 day
Stock Options Exercisable, Weighted-Average Exercise Price	$ 5.10
Stock Options Exercisable, Intrinsic Value of Shares Outstanding \| $	$ 333,000
Qualified Stock Option Plans [Member] \| $7.86 - $8.17 [Member]
Stockholders Equity [Line Items]
Exercise prices, lower range	$ 7.86
Exercise prices, upper range	$ 8.17
Stock Options Outstanding, Shares Outstanding \| shares	42,085
Stock Options Outstanding, Weighted-Average Remaining Contractual Life in Years	5 years 11 months 1 day
Stock Options Outstanding, Weighted-Average Exercise Price	$ 7.87
Stock Options, Intrinsic Value of Shares Outstanding \| $	$ 1,160,000
Stock Options Exercisable, Shares Exercisable \| shares	19,305
Stock Options Exercisable, Weighted-Average Remaining Contractual Life in Years	5 years 11 months 1 day
Stock Options Exercisable, Weighted-Average Exercise Price	$ 7.87
Stock Options Exercisable, Intrinsic Value of Shares Outstanding \| $	$ 532,000
Qualified Stock Option Plans [Member] \| $9.69 - $9.97 [Member]
Stockholders Equity [Line Items]
Exercise prices, lower range	$ 9.69
Exercise prices, upper range	$ 9.97
Stock Options Outstanding, Shares Outstanding \| shares	176,830
Stock Options Outstanding, Weighted-Average Remaining Contractual Life in Years	5 years 9 months 29 days
Stock Options Outstanding, Weighted-Average Exercise Price	$ 9.69
Stock Options, Intrinsic Value of Shares Outstanding \| $	$ 4,549,000
Stock Options Exercisable, Shares Exercisable \| shares	82,650
Stock Options Exercisable, Weighted-Average Remaining Contractual Life in Years	5 years 9 months 29 days
Stock Options Exercisable, Weighted-Average Exercise Price	$ 9.69
Stock Options Exercisable, Intrinsic Value of Shares Outstanding \| $	$ 2,126,000
Qualified Stock Option Plans [Member] \| $29.99 - $34.50 [Member]
Stockholders Equity [Line Items]
Exercise prices, lower range	$ 29.99
Exercise prices, upper range	$ 34.5
Stock Options Outstanding, Shares Outstanding \| shares	249,000
Stock Options Outstanding, Weighted-Average Remaining Contractual Life in Years	8 years 10 months 24 days
Stock Options Outstanding, Weighted-Average Exercise Price	$ 34.41
Stock Options, Intrinsic Value of Shares Outstanding \| $	$ 252,000
Stock Options Exercisable, Shares Exercisable \| shares	41,085
Stock Options Exercisable, Weighted-Average Remaining Contractual Life in Years	8 years 10 months 24 days
Stock Options Exercisable, Weighted-Average Exercise Price	$ 34.41
Stock Options Exercisable, Intrinsic Value of Shares Outstanding \| $	$ 42,000
Qualified Stock Option Plans [Member] \| $5.10 - $34.50 [Member]
Stockholders Equity [Line Items]
Exercise prices, lower range	$ 5.1
Exercise prices, upper range	$ 34.5
Stock Options Outstanding, Shares Outstanding \| shares	478,915
Stock Options Outstanding, Weighted-Average Remaining Contractual Life in Years	7 years 4 months 13 days
Stock Options Outstanding, Weighted-Average Exercise Price	$ 22.28
Stock Options, Intrinsic Value of Shares Outstanding \| $	$ 6,294,000
Stock Options Exercisable, Shares Exercisable \| shares	154,040
Stock Options Exercisable, Weighted-Average Remaining Contractual Life in Years	6 years 5 months 12 days
Stock Options Exercisable, Weighted-Average Exercise Price	$ 15.73
Stock Options Exercisable, Intrinsic Value of Shares Outstanding \| $	$ 3,033,000

Non-Redeemable Preferred Stock - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Preferred Stock [Line Items]
Cash dividends paid on non-redeemable preferred stock	$ 300,000	$ 305,000	$ 305,000
Series B Preferred Stock [Member]
Preferred Stock [Line Items]
Preferred stock, shares outstanding	20,000	20,000
Number of cumulative convertible preferred stock	20,000	20,000
Preferred shares' annual cumulative dividends	12.00%
Preferred stock, par value	$ 100	$ 100
Number of shares of common stock for each share of converted preferred stock	33.3333 shares of common stock for each share of preferred stock
Preferred stock converted into shares of common stock	666,666
Cash dividends paid on non-redeemable preferred stock	$ 240,000	$ 240,000	240,000
Cash dividends paid on non-redeemable preferred stock per share	$ 12.00
Shares of authorized additional preferred stock	230,000
Series D Preferred Stock [Member]
Preferred Stock [Line Items]
Preferred stock, shares outstanding	1,000,000	1,000,000
Number of cumulative convertible preferred stock	1,000,000	1,000,000
Preferred shares' annual cumulative dividends	6.00%
Number of shares of common stock for each share of converted preferred stock	1 share of common stock for 4 shares of preferred stock
Preferred stock converted into shares of common stock	250,000
Preferred stock no par value	$ 0	$ 0
Liquidation preference of Series D preferred stock	$ 1.00
Votes per share for Series D preferred share holder	0.875 votes per share
Cash dividends paid on non-redeemable preferred stock	$ 60,000	$ 60,000	$ 60,000
Cash dividends paid on non-redeemable preferred stock per share	$ 0.06
Shares of authorized additional preferred stock	4,000,000
Non-Redeemable Preferred Stock [Member]
Preferred Stock [Line Items]
Dividends in arrears	$ 0

Executive Benefit Agreements and Employee Savings Plans - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2012 USD ($) Installment
Executive Benefit Agreements and Employee Savings Plans [Line Items]
Minimum amount of life insurance policies to be kept by the company for 2005 Agreement	$ 2,500,000
Death Benefit 1992 Agreements [Member]
Executive Benefit Agreements and Employee Savings Plans [Line Items]
Number of equal monthly installments to be paid to the beneficiary under Agreements \| Installment	120
Minimum amount payable in monthly installments when the employee reaches age 65 under 1992 Agreements	$ 16,000
Maximum amount payable in monthly installments when the employee reaches age 65 under 1992 Agreements	$ 18,000
Death Benefit 1981 Agreements [Member]
Executive Benefit Agreements and Employee Savings Plans [Line Items]
Number of equal monthly installments to be paid to the beneficiary under Agreements \| Installment	120
Total monthly installments under 1981 Agreements	$ 32,000

Executive Benefit Agreements and Employee Savings Plans - Executive Benefit Agreements (Detail) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Executive Benefit Agreements and Employee Savings Plans [Line Items]
Accrued death benefits-All agreements	$ 4,185	$ 4,017
Total undiscounted executive benefits-1992 Agreements	$ 1,928	$ 1,950
Discount rates utilized-1992 Agreements	2.78%	3.58%
Accrued executive benefits-1992 Agreements	$ 1,365	$ 1,262
Death Benefit 1981 Agreements [Member]
Executive Benefit Agreements and Employee Savings Plans [Line Items]
Undiscounted death benefits	3,865	4,115
Death Benefit 1992 Agreements [Member]
Executive Benefit Agreements and Employee Savings Plans [Line Items]
Undiscounted death benefits	302	302
Death Benefit 2005 Agreement [Member]
Executive Benefit Agreements and Employee Savings Plans [Line Items]
Undiscounted death benefits	$ 2,500	$ 2,500

Executive Benefit Agreements and Employee Savings Plans - Executive Benefit Expenses (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Executive Benefit Agreements and Employee Savings Plans [Line Items]
Executive benefit costs	$ 186	$ 158	$ 169

Executive Benefit Agreements and Employee Savings Plans - Life Insurance Policies (Detail) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Executive Benefit Agreements and Employee Savings Plans [Line Items]
Total face value of life insurance policies	$ 21,242	$ 21,522
Cash surrender values of life insurance policies	5,439	4,961
Loans on cash surrender values		(1,890)
Net cash surrender values	$ 5,439	$ 3,071

- Definition

This item represents the amount that could be realized under a life insurance contract or contracts owned by the Entity as of the date of the statement of financial position. Such Entity-owned life insurance policies are commonly known as corporate-owned life insurance (COLI) or bank-owned life insurance (BOLI).

+ References + Details

Executive Benefit Agreements and Employee Savings Plans - Life Insurance Premiums (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Executive Benefit Agreements and Employee Savings Plans [Line Items]
Cost of life insurance premiums	$ 851	$ 851	$ 851
Increases in cash surrender values	(479)	(499)	(496)
Net cost of life insurance premiums included in SG&A	$ 372	$ 352	$ 355

Executive Benefit Agreements and Employee Savings Plans - Life Insurance Policies (Parenthetical) (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Executive Benefit Agreements and Employee Savings Plans [Line Items]
Face value of life insurance policies for CEO	$ 21,242,000	$ 21,522,000
Death Benefit 2005 Agreement [Member]
Executive Benefit Agreements and Employee Savings Plans [Line Items]
Face value of life insurance policies for CEO	7,000,000
Amount paid to CEO's designated beneficiary under 2005 Agreement	$ 2,500,000

- Definition

+ References + Details

Property and Business Interruption Insurance Claims and Recovery - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Property And Or Business Interruption Insurance Claims [Line Items]
Property insurance recoveries in excess of losses incurred			$ 7,518
Insurance claim receivable	$ 10,059
Pryor Facility [Member]
Property And Or Business Interruption Insurance Claims [Line Items]
Waiting period for business interruption coverage	30 days
Gain on business interruption insurance recovery		$ 8,600
Deductible property damage under insurance	$ 1,000
El Dorado Facility [Member]
Property And Or Business Interruption Insurance Claims [Line Items]
Approved insurance payments received	20,000
Approved insurance payments	40,000
Approved insurance payments with reservation of rights	20,000
Insurance claim receivable	9,000
El Dorado Facility [Member] \| Property Insurance [Member]
Property And Or Business Interruption Insurance Claims [Line Items]
Deductible property damage under insurance	1,000
Approved insurance payments	28,600
Insurance claim recoverable costs	21,700
Property insurance recoveries in excess of losses incurred	$ 6,900
El Dorado Facility [Member] \| Business Interruption Insurance [Member]
Property And Or Business Interruption Insurance Claims [Line Items]
Waiting period for business interruption coverage	30 days
Approved insurance payments	$ 11,400
Insurance claim recoverable costs	7,300
Insurance recoveries in excess of recoverable costs, not recognized	$ 4,100
Cherokee Facility [Member]
Property And Or Business Interruption Insurance Claims [Line Items]
Waiting period for business interruption coverage	30 days
Deductible property damage under insurance	$ 2,500
Insurance claim receivable	$ 1,100

Other Expense, Other Income and Non-Operating Other Income, net - Schedule of Other Expense, Other Income and Non-Operating Other Income, net (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Other expense:
Losses on sales and disposals of property and equipment	$ 996	$ 1,280	$ 460
Realized and unrealized losses on contractual obligations associated with carbon credits	721	1,844	644
Miscellaneous expense	401	699	158
Total other expense	2,118	3,823	1,262
Other income:
Settlements of litigation and potential litigation	2,303	1,562
Realized and unrealized gains on carbon credits	876	1,995	644
Property insurance recoveries in excess of losses incurred			7,518
Miscellaneous income	632	381	265
Total other income	3,811	3,938	8,427
Non-operating other income, net:
Interest income	87	77	133
Miscellaneous income	263
Miscellaneous expense	(69)	$ (77)	(80)
Total non-operating other income, net	$ 281		$ 53

Segment Information - Additional Information (Detail)	12 Months Ended
Segment Information - Additional Information (Detail)	Dec. 31, 2012 Segment Person	Dec. 31, 2011	Dec. 31, 2010
Segment Reporting Information [Line Items]
Number of reportable segments \| Segment	2
Number of persons employed by Chemical Business	508
Number of persons represented by unions under agreements which expire July through November 2013	149
Chemical [Member] \| Orica [Member]
Segment Reporting Information [Line Items]
Percentage of net sales to one customer	9.00%	11.00%	11.00%

Segment Information - Segment Financial Information (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Segment Reporting Information [Line Items]
Net sales	$ 177,137	$ 182,374	$ 209,275	$ 190,245	$ 215,364	$ 176,780	$ 235,619	$ 177,493	$ 759,031	$ 805,256	$ 609,905
Operating income									95,655	136,443	55,925
Gross profit	40,370	33,187	65,735	44,444	62,821	34,257	72,086	53,854	183,736	223,018	138,625
Interest expense									4,237	6,658	7,427
Non-operating expense (income), net									(281)		(53)
Losses on extinguishment of debt										136	52
Provisions for income taxes									33,594	46,208	19,787
Equity in earnings of affiliate-Climate Control									(681)	(543)	(1,003)
Income from continuing operations	$ 11,622	$ 6,710	$ 26,130	$ 14,324	$ 28,002	$ 6,324	$ 28,698	$ 20,960	58,786	83,984	29,715
Chemical [Member]
Segment Reporting Information [Line Items]
Net sales									477,813	511,854	351,086
Operating income									82,101	116,503	31,948
Gross profit									97,692	130,687	49,295
Non-operating expense (income), net									(1)	(1)	(7)
Chemical [Member] \| Agricultural products [Member]
Segment Reporting Information [Line Items]
Net sales									217,329	231,599	135,598
Chemical [Member] \| Industrial acids and other chemical products [Member]
Segment Reporting Information [Line Items]
Net sales									162,498	161,776	126,846
Chemical [Member] \| Mining products [Member]
Segment Reporting Information [Line Items]
Net sales									96,538	118,479	88,642
Chemical [Member] \| Proved natural gas properties [Member]
Segment Reporting Information [Line Items]
Net sales									1,448
Climate Control [Member]
Segment Reporting Information [Line Items]
Net sales									266,171	281,565	250,521
Operating income									25,834	32,759	35,338
Gross profit									80,981	88,178	86,364
Non-operating expense (income), net									(1)	(2)	(3)
Climate Control [Member] \| Geothermal and water source heat pumps [Member]
Segment Reporting Information [Line Items]
Net sales									162,697	183,789	171,561
Climate Control [Member] \| Hydronic fan coils [Member]
Segment Reporting Information [Line Items]
Net sales									55,812	54,379	37,923
Climate Control [Member] \| Other HVAC products [Member]
Segment Reporting Information [Line Items]
Net sales									47,662	43,397	41,037
Other [Member]
Segment Reporting Information [Line Items]
Net sales									15,047	11,837	8,298
Operating income									(12,280)	(12,819)	(11,361)
Gross profit									5,063	4,153	2,966
Non-operating expense (income), net									$ (279)	$ 3	$ (43)

Segment Information - General Corporate Expenses and Other Business Operations, Net (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Segment Reporting Information [Line Items]
Gross profit-Other	$ 40,370	$ 33,187	$ 65,735	$ 44,444	$ 62,821	$ 34,257	$ 72,086	$ 53,854	$ 183,736	$ 223,018	$ 138,625
Selling, general and administrative:
Total selling, general and administrative									89,988	86,343	89,720
Other income									3,811	3,938	8,427
Other expense									2,118	3,823	1,262
Operating income									95,655	136,443	55,925
Other [Member]
Segment Reporting Information [Line Items]
Gross profit-Other									5,063	4,153	2,966
Selling, general and administrative:
Personnel costs									(9,994)	(8,418)	(7,865)
Professional fees									(4,117)	(3,805)	(3,784)
All other									(3,568)	(4,224)	(3,040)
Total selling, general and administrative									(17,679)	(16,447)	(14,689)
Other income									394	118	366
Other expense									(58)	(643)	(4)
Operating income									$ (12,280)	$ (12,819)	$ (11,361)

Segment Information - PP&E and Total Assets by Business Segment (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Depreciation, depletion and amortization of PP&E:
Total depreciation, depletion and amortization of PP&E	$ 20,681	$ 18,762	$ 17,329
Additions to PP&E:
Total additions to PP&E	150,805	47,957	36,545
Total assets at December 31:
Total assets	576,612	502,009	387,981
Chemical [Member]
Depreciation, depletion and amortization of PP&E:
Total depreciation, depletion and amortization of PP&E	16,355	14,659	13,154
Additions to PP&E:
Total additions to PP&E	141,399	39,835	28,850
Total assets at December 31:
Total assets	394,479	294,886	205,179
Climate Control [Member]
Depreciation, depletion and amortization of PP&E:
Total depreciation, depletion and amortization of PP&E	4,250	3,853	4,026
Additions to PP&E:
Total additions to PP&E	5,816	5,746	7,177
Total assets at December 31:
Total assets	139,526	160,515	150,635
Corporate assets and other [Member]
Depreciation, depletion and amortization of PP&E:
Total depreciation, depletion and amortization of PP&E	76	250	149
Additions to PP&E:
Total additions to PP&E	3,590	2,376	518
Total assets at December 31:
Total assets	$ 42,607	$ 46,608	$ 32,167

Segment Information - Net Sales to Foreign Customers (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Segment Reporting Information [Line Items]
Foreign net sales to unaffiliated customers	$ 32,170	$ 36,215	$ 31,856
Canada [Member]
Segment Reporting Information [Line Items]
Foreign net sales to unaffiliated customers	21,079	23,765	19,345
Other [Member]
Segment Reporting Information [Line Items]
Foreign net sales to unaffiliated customers	$ 11,091	$ 12,450	$ 12,511

Related Party Transactions - Additional Information (Detail) - USD ($)	1 Months Ended									12 Months Ended
	Mar. 31, 2012	Jul. 31, 2011	Jun. 30, 2011	Mar. 31, 2011	Jan. 31, 2011	Dec. 31, 2010	Mar. 31, 2010	Jan. 31, 2010	Dec. 31, 2009	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Feb. 01, 2013	Feb. 07, 2012	Sep. 30, 2011	Jan. 31, 2009
Related Party Transaction [Line Items]
Interest paid relating to the debentures										$ 4,325,000	$ 6,547,000	$ 6,954,000
Dividends on preferred stocks										300,000	305,000	305,000
Principal amounts converted						$ 2,500,000					$ 26,900,000	2,500,000	$ 35,000,000
Shares of LSB common stock issued											979,160
Golsen Group [Member]
Related Party Transaction [Line Items]
Interest paid relating to the debentures			$ 55,000		$ 137,500			$ 137,500
Interest accrued						$ 137,500			$ 137,500			$ 275,000
Debentures held by Golsen Group										$ 2,000,000
Dividends on preferred stocks	$ 300,000			$ 300,000			$ 300,000
Landmark [Member]
Related Party Transaction [Line Items]
Purchase price			$ 2,250,000												$ 2,500,000
Percentage of return on purchase price										10.00%
Landmark [Member] \| Texas Real Estate [Member]
Related Party Transaction [Line Items]
Percentage of return on purchase price										10.00%
Limited liability company [Member]
Related Party Transaction [Line Items]
Amount of contribution to a LLC										$ 1,000,000
Loan made by a related party										2,000,000
Principal amount of membership interest of the LLC sold for a promissory note										$ 1,100,000
Barton note due date										June 2011
Debentures [Member]
Related Party Transaction [Line Items]
Amount of Debentures sold by a related party to a third party				$ 3,000,000
Debentures [Member] \| Golsen Group [Member]
Related Party Transaction [Line Items]
Debentures held by Golsen Group																$ 5,000,000
Principal amounts converted		$ 2,000,000
Shares of LSB common stock issued		72,800
Interest expense relating to the debentures											$ 60,500
Promissory note [Member] \| Golsen Group [Member]
Related Party Transaction [Line Items]
Principal amounts converted		$ 8,000
Promissory note converted into shares		4,000
Put option [Member] \| Landmark [Member] \| Texas Real Estate [Member]
Related Party Transaction [Line Items]
Put option exercise period										May be exercised during the sixth year following Prime's purchase of the Oklahoma Real Estate
Warrants [Member] \| Landmark [Member] \| Texas Real Estate [Member]
Related Party Transaction [Line Items]
Maximum number of shares available to purchase under warrants										1,000,000
Purchase price per share of Landmark stock under the warrant										$ 1.00
Landmark's 12 month average closing price per common stock share														$ 0.11

Subsequent Events - Additional Information (Detail) - USD ($)	1 Months Ended		12 Months Ended
	Feb. 01, 2013	Jan. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Oct. 31, 2012
Subsequent Event [Line Items]
Dividends on Preferred Stock			$ 300,000	$ 305,000	$ 305,000
Approved insurance payments with insurance carriers reservation of rights		$ 20,000,000
Retoractive tax relief			450,000
Original principal amount	$ 35,000,000			$ 26,900,000	$ 2,500,000
Purchase price of business acquisition						$ 50,000,000
Zena Energy [Member]
Subsequent Event [Line Items]
Zena acquisition term loan interest rate basis	Interest is payable monthly based on a five-year amortization at a defined LIBOR rate plus 300 basis points (but not below 3.00% per annum)
Zena acquisition term loan borrowing rate	3.30%
Dividend Declared [Member]
Subsequent Event [Line Items]
Dividends on Preferred Stock		$ 300,000

Quarterly Financial Data - Schedule of Quarterly Financial Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Schedule Of Quarterly Financial Data [Line Items]
Net sales	$ 177,137	$ 182,374	$ 209,275	$ 190,245	$ 215,364	$ 176,780	$ 235,619	$ 177,493	$ 759,031	$ 805,256	$ 609,905
Gross profit	40,370	33,187	65,735	44,444	62,821	34,257	72,086	53,854	183,736	223,018	138,625
Income from continuing operations	11,622	6,710	26,130	14,324	28,002	6,324	28,698	20,960	58,786	83,984	29,715
Net loss from discontinued operations	62	2	97	21	14	18	53	57	182	142	141
Net income	11,560	6,708	26,033	14,303	27,988	6,306	28,645	20,903	58,604	83,842	29,574
Net income applicable to common stock	$ 11,560	$ 6,708	$ 26,033	$ 14,003	$ 27,988	$ 6,306	$ 28,645	$ 20,598	$ 58,304	$ 83,537	$ 29,269
Basic:
Income from continuing operations	$ 0.52	$ 0.30	$ 1.17	$ 0.63	$ 1.26	$ 0.28	$ 1.29	$ 0.97	$ 2.62	$ 3.81	$ 1.39
Net loss from discontinued operations									(0.01)	(0.01)	(0.01)
Net income	0.52	0.30	1.17	0.63	1.26	0.28	1.29	0.97	2.61	3.80	1.38
Diluted:
Income from continuing operations	0.49	0.28	1.11	0.61	1.19	0.27	1.22	0.90	2.50	3.59	1.33
Net loss from discontinued operations									(0.01)	(0.01)	(0.01)
Net income	$ 0.49	$ 0.28	$ 1.11	$ 0.61	$ 1.19	$ 0.27	$ 1.22	$ 0.90	$ 2.49	$ 3.58	$ 1.32

Quarterly Financial Data - Schedule of Quarterly Financial Information (Parenthetical) (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Schedule Of Quarterly Financial Data [Line Items]
Gross profit	$ 40,370	$ 33,187	$ 65,735	$ 44,444	$ 62,821	$ 34,257	$ 72,086	$ 53,854	$ 183,736	$ 223,018	$ 138,625
Income from continuing operations	11,622	$ 6,710	$ 26,130	$ 14,324	$ 28,002	$ 6,324	28,698	$ 20,960	$ 58,786	$ 83,984	$ 29,715
Business interruption insurance recovery [Member]
Schedule Of Quarterly Financial Data [Line Items]
Gross profit	7,300						8,605
Income from continuing operations	$ 7,300						$ 8,605

- Definition

+ References

+ Details

Schedule I - Condensed Financial Information of Registrant - Condensed Balance Sheets (Detail) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2009
Current assets:
Cash and cash equivalents	$ 98,020	$ 124,929	$ 66,946	$ 61,739
Accounts receivable, net	82,801	87,351
Supplies, prepaid items and other	35,698	42,009
Total current assets	284,747	328,106
Property, plant and equipment, net	281,871	164,547
Investments in and due from subsidiaries	1,809	2,910
Other assets, net	9,994	9,356
Total assets	(576,612)	(502,009)	(387,981)
Current liabilities:
Accounts payable	68,333	57,891
Short-term financing	9,254	5,646
Accrued and other liabilities	34,698	28,677
Total current liabilities	117,083	97,149
Noncurrent accrued and other liabilities	16,369	15,239
Stockholders' equity:
Common stock	2,673	2,664
Capital in excess of par value	165,006	162,092
Retained earnings	212,192	153,888
Less treasury stock	(28,374)	(28,374)
Total stockholders' equity	354,497	293,270	179,370	150,607
Total Liabilities and Stockholders' equity	(576,612)	(502,009)
Parent company [Member]
Current assets:
Cash and cash equivalents	22,210	35,302	$ 7,491	$ 23,071
Accounts receivable, net	3	15
Supplies, prepaid items and other	9,579	5,833
Due from subsidiaries	4,392	28,785
Note receivable from a subsidiary		10,000
Total current assets	36,184	79,935
Property, plant and equipment, net	202	229
Investments in and due from subsidiaries	342,897	290,303
Other assets, net	2,476	2,253
Total assets	381,759	372,720
Current liabilities:
Accounts payable	605	291
Short-term financing	9,254	5,646
Accrued and other liabilities	1,139	1,036
Redeemable, noncumulative, convertible preferred stock		44
Total current liabilities	10,998	7,017
Due to subsidiaries		56,243
Noncurrent accrued and other liabilities	5,423	5,349
Stockholders' equity:
Preferred stocks	3,000	3,000
Common stock	2,673	2,664
Capital in excess of par value	165,006	162,092
Retained earnings	212,192	153,888
Stockholders Equity Including Treasury Stock	382,871	321,644
Less treasury stock	17,533	17,533
Total stockholders' equity	365,338	304,111
Total Liabilities and Stockholders' equity	$ 381,759	$ 372,720

Schedule I - Condensed Financial Information of Registrant - Condensed Statements of Income (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Condensed Financial Statements, Captions [Line Items]
Selling, general and administrative expense									$ 89,988	$ 86,343	$ 89,720
Operating income (loss)									95,655	136,443	55,925
Interest expense									4,237	6,658	7,427
Losses on extinguishment of debt										136	52
Interest and other non-operating income, net									281		53
Income (loss) from continuing operations	$ 11,622	$ 6,710	$ 26,130	$ 14,324	$ 28,002	$ 6,324	$ 28,698	$ 20,960	58,786	83,984	29,715
Equity in earnings of affiliate									(681)	(543)	(1,003)
Net loss from discontinued operations	62	2	97	21	14	18	53	57	182	142	141
Net income	$ 11,560	$ 6,708	$ 26,033	$ 14,303	$ 27,988	$ 6,306	$ 28,645	$ 20,903	58,604	83,842	29,574
Parent company [Member]
Condensed Financial Statements, Captions [Line Items]
Fees under service, tax, sharing and management agreements with subsidiaries									6,656	5,406	3,531
Selling, general and administrative expense									5,693	5,661	5,388
Other expense (income), net									(207)	453	(25)
Operating income (loss)									1,170	(708)	(1,832)
Interest expense									1,812	1,730	3,062
Losses on extinguishment of debt											52
Interest and other non-operating income, net									(2,442)	(1,264)	(973)
Income (loss) from continuing operations									1,800	(1,174)	(3,973)
Equity in earnings of affiliate									(56,986)	(85,158)	(33,688)
Net loss from discontinued operations									182	142	141
Net income									$ 58,604	$ 83,842	$ 29,574

Schedule I - Condensed Financial Information of Registrant - Condensed Statements of Cash Flows (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Condensed Financial Statements, Captions [Line Items]
Net cash flows provided (used) by operating activities	$ 99,471	$ 89,971	$ 44,201
Cash flows from investing activities:
Capital expenditures	92,644	44,221	34,475
Other assets	508	816	488
Net cash provided (used) by investing activities	(121,669)	(44,596)	(25,988)
Cash flows from financing activities:
Proceeds from short-term financing	11,192	6,775	4,585
Payments on short-term financing	7,584	4,950	3,781
Payments associated with induced conversion of 5.5% convertible debentures		558
Acquisition of 5.5% convertible debentures			(2,494)
Payments on loans secured by cash value of life insurance policies	1,918	84	380
Purchases of treasury stock			2,421
Proceeds from exercise of stock options	767	1,197	829
Excess income tax benefit associated with stock-based compensation	498	1,160	185
Acquisition of redeemable preferred stock	(39)
Dividends paid on preferred stocks	300	305	305
Net cash provided (used) by financing activities	(4,491)	12,891	(12,644)
Net increase (decrease) in cash and cash equivalents	(26,909)	57,983	5,207
Cash and cash equivalents at beginning of year	124,929	66,946	61,739
Cash and cash equivalents at end of year	98,020	124,929	66,946
Parent company [Member]
Condensed Financial Statements, Captions [Line Items]
Net cash flows provided (used) by operating activities	23,100	(5,558)	(3,074)
Cash flows from investing activities:
Capital expenditures			(51)
Payments received on note receivable from a subsidiary	10,000
Other assets	(266)	(283)	(439)
Net cash provided (used) by investing activities	9,734	(283)	(490)
Cash flows from financing activities:
Proceeds from short-term financing	11,192	6,775
Payments on short-term financing	(7,584)	(1,129)
Payments associated with induced conversion of 5.5% convertible debentures		(558)
Acquisition of 5.5% convertible debentures			(2,494)
Payments on loans secured by cash value of life insurance policies			(380)
Net change in due to/from subsidiaries	(50,460)	26,512	(7,430)
Purchases of treasury stock			(2,421)
Proceeds from exercise of stock options	767	1,197	829
Excess income tax benefit associated with stock-based compensation	498	1,160	185
Acquisition of redeemable preferred stock	(39)
Dividends paid on preferred stocks	(300)	(305)	(305)
Net cash provided (used) by financing activities	(45,926)	33,652	(12,016)
Net increase (decrease) in cash and cash equivalents	(13,092)	27,811	(15,580)
Cash and cash equivalents at beginning of year	35,302	7,491	23,071
Cash and cash equivalents at end of year	$ 22,210	$ 35,302	$ 7,491

Schedule I - Condensed Financial Information of Registrant - Schedule of Long-term Debt Outstanding (Detail) - Parent company [Member] $ in Thousands	Dec. 31, 2012 USD ($)
Guarantor Obligations [Line Items]
Secured Term Loan, guaranteed by parent	$ 68,438
Other, most of which is collateralized by real estate, guaranteed by the parent	3,633
Subsidiaries Long Term Debt Outstanding	$ 72,071

Schedule I - Condensed Financial Information of Registrant - Additional Information (Detail) - Parent company [Member] - USD ($)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Condensed Financial Information Of Registrant [Line Items]
Amount guaranteed for subsidiaries credit terms	$ 44,700,000
Amount guaranteed for subsidiaries insurance bonds	$ 12,700,000
Shares owned by a subsidiary of LSB	2,451,527	2,451,527
Interest expense incurred from subsidiaries	$ 1,307,000	$ 1,200,000	$ 1,173,000
Interest income earned from subsidiaries	2,168,000	1,262,000	956,000
Dividend received from a subsidiary	$ 24,400,000	$ 0	$ 0

Schedule I - Condensed Financial Information of Registrant - Summary of Transactions Related to Debentures (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Feb. 01, 2013
Condensed Financial Information Of Registrant [Line Items]
Principal amounts converted or acquired		$ 26,900	$ 2,500	$ 35,000
Cash paid for acquisitions			2,494
Shares of LSB common stock issued		979,160
Parent company [Member]
Condensed Financial Information Of Registrant [Line Items]
Principal amounts converted or acquired		$ 26,900	2,500
Cash paid for acquisitions			$ 2,494
Shares of LSB common stock issued		979,160

- Definition

Number of shares issued during the period as a result of the conversion of convertible securities.

+ References

+ Details

Schedule II - Valuation and Qualifying Accounts (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Accounts receivable-allowance for doubtful accounts [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Year	$ 955	$ 636	$ 676
Additions-Charges to Costs and Expenses	(214)	347	145
Deductions-Write-offs/Costs Incurred	105	28	185
Balance at End of Year	636	955	636
Inventory-reserve for slow-moving items [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Year	1,767	1,616	1,198
Additions-Charges to Costs and Expenses	181	751	485
Deductions-Write-offs/Costs Incurred	130	600	67
Balance at End of Year	1,818	1,767	1,616
Notes receivable-allowance for doubtful accounts [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Year	970	970	970
Balance at End of Year	970	970	970
Deferred tax assets-valuation allowance [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Year	344	310	358
Additions-Charges to Costs and Expenses		34
Deductions-Write-offs/Costs Incurred	71		48
Balance at End of Year	$ 273	$ 344	$ 310