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Document and Entity Information - USD ($) $ in Millions	12 Months Ended
Document and Entity Information - USD ($) $ in Millions	Dec. 31, 2013	Feb. 14, 2014	Jun. 30, 2013
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2013
Document Fiscal Year Focus	2013
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		22,534,658
Entity Public Float			$ 581

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Current assets:
Cash and cash equivalents	$ 143,750	$ 98,020
Restricted cash		31
Accounts receivable, net	80,570	82,801
Inventories	55,872	64,973
Supplies, prepaid items and other:
Prepaid insurance	15,073	10,049
Precious metals	14,927	13,528
Supplies	13,523	9,855
Prepaid income taxes	12,644
Other	3,867	2,266
Total supplies, prepaid items and other	60,034	35,698
Deferred income taxes	13,613	3,224
Total current assets	353,839	284,747
Property, plant and equipment, net	416,801	281,871
Other assets:
Noncurrent restricted cash	80,974
Noncurrent restricted investments	209,990
Debt issuance costs, net	8,027	876
Other, net	13,466	9,118
Total other assets	312,457	9,994
Total assets	1,083,097	576,612
Current liabilities:
Accounts payable	61,775	68,333
Short-term financing	13,749	9,254
Accrued and other liabilities	49,107	34,698
Current portion of long-term debt	9,262	4,798
Total current liabilities	133,893	117,083
Long-term debt	453,705	67,643
Noncurrent accrued and other liabilities	17,086	16,369
Deferred income taxes	66,698	21,020
Commitments and contingencies (Note 11)
Stockholders' equity:
Common stock, $.10 par value; 75,000,000 shares authorized, 26,846,470 shares issued (26,731,360 shares at December 31, 2012)	2,685	2,673
Capital in excess of par value	167,550	165,006
Retained earnings	266,854	212,192
Stockholders equity including treasury stock	440,089	382,871
Less treasury stock, at cost:
Common stock, 4,320,462 shares	28,374	28,374
Total stockholders' equity	411,715	354,497
Total Liabilities and Stockholders' equity	1,083,097	576,612
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, 2013	Dec. 31, 2012
Common stock, par value	$ 0.10	$ 0.10
Common stock, shares authorized	75,000,000	75,000,000
Common stock, shares issued	26,846,470	26,731,360
Treasury stock, common shares	4,320,462	4,320,462
Series B Preferred Stock [Member]
Preferred stock, shares outstanding	20,000	20,000
Preferred stock, shares issued	20,000	20,000
Convertible preferred stock dividend rate	12.00%	12.00%
Series B cumulative, convertible preferred stock, par value	$ 100	$ 100
Series D Preferred Stock [Member]
Preferred stock, shares outstanding	1,000,000	1,000,000
Preferred stock, shares issued	1,000,000	1,000,000
Convertible preferred stock dividend rate	6.00%	6.00%
Series D cumulative, convertible Class C preferred stock, par value	$ 0	$ 0

Consolidated Statements of Income - USD ($) $ in Thousands	12 Months Ended
Consolidated Statements of Income - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income Statement [Abstract]
Net sales	$ 679,287	$ 759,031	$ 805,256
Cost of sales	535,731	575,295	582,238
Gross profit	143,556	183,736	223,018
Selling, general and administrative expense	100,674	89,988	86,343
Provisions for (recovery of) losses on accounts receivable	478	(214)	347
Property insurance recoveries in excess of losses incurred	(66,255)
Other expense (income), net	3,351	(1,693)	(115)
Operating income	105,308	95,655	136,443
Interest expense, net	13,986	4,237	6,658
Losses on extinguishment of debt	1,296		136
Non-operating other income, net	(100)	(281)
Income from continuing operations before provisions for income taxes and equity in earnings of affiliate	90,126	91,699	129,649
Provisions for income taxes	35,421	33,594	46,208
Equity in earnings of affiliate	(436)	(681)	(543)
Income from continuing operations	55,141	58,786	83,984
Net loss from discontinued operations	179	182	142
Net income (loss)	54,962	58,604	83,842
Dividends on preferred stocks	300	300	305
Net income (loss) applicable to common stock	$ 54,662	$ 58,304	$ 83,537
Basic:
Income from continuing operations	$ 2.44	$ 2.62	$ 3.81
Net loss from discontinued operations	(0.01)	(0.01)	(0.01)
Net income (loss)	2.43	2.61	3.80
Diluted:
Income from continuing operations	2.34	2.50	3.59
Net loss from discontinued operations	(0.01)	(0.01)	(0.01)
Net income (loss)	$ 2.33	$ 2.49	$ 3.58

Consolidated Statement 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, 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 13 and 68 shares of redeemable preferred stock to common stock in 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 13 and 68 shares of redeemable preferred stock to common stock in 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
Net income	54,962				54,962
Dividends paid on preferred stocks	(300)				(300)
Stock-based compensation	1,542			1,542
Exercise of stock options	1,014	$ 12		1,002
Exercise of stock options, shares		115,000
Balance at Dec. 31, 2013	$ 411,715	$ 2,685	$ 3,000	$ 167,550	$ 266,854	$ (28,374)
Balance, shares at Dec. 31, 2013		26,846,000

Consolidated Statement of Stockholders' Equity (Parenthetical) - shares	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Statement Of Stockholders Equity [Abstract]
Number of converted redeemable preference shares	68	13

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Cash flows from continuing operating activities
Net income	$ 54,962	$ 58,604	$ 83,842
Adjustments to reconcile net income to net cash provided by continuing operating activities:
Net loss from discontinued operations	179	182	142
Deferred income taxes	35,289	245	8,688
Gains on property insurance recoveries associated with property, plant and equipment	(66,255)
Depreciation, depletion and amortization of property, plant and equipment	28,310	20,681	18,762
Other	4,819	4,614	6,127
Cash provided (used) by changes in assets and liabilities (net of effects of discontinued operations):
Accounts receivable	2,268	7,935	(13,451)
Inventories	8,203	(6,607)	60
Prepaid and accrued income taxes	(13,278)	11,013	(12,805)
Other supplies, prepaid items and other	(10,048)	(2,243)	(7,994)
Accounts payable	(6,032)	980	2,175
Accrued interest	13,356	(6)	(768)
Other current and noncurrent liabilities	2,282	4,073	5,193
Net cash provided by continuing operating activities	54,055	99,471	89,971
Cash flows from continuing investing activities
Expenditures for property, plant and equipment	(157,377)	(92,644)	(44,221)
Acquisition of working interests in natural gas properties	(9,205)	(50,219)
Proceeds from property insurance recovery associated with property, plant and equipment	66,437	11,415
Proceeds from sales of property and equipment	1,459	307	112
Purchases of short-term investments		(10,032)	(10,014)
Proceeds from short-term investments		20,037	10,012
Deposits of current and noncurrent restricted cash	(80,943)
Purchase of noncurrent restricted investments	(209,990)
Proceeds from sales of carbon credits		761	2,597
Payments on contractual obligations-carbon credits		(786)	(2,266)
Other assets	(4)	(508)	(816)
Net cash used by continuing investing activities	(389,623)	(121,669)	(44,596)
Cash flows from continuing financing activities
Proceeds from senior secured notes, net of pay off of secured term loan and fees	350,957
Proceeds from other long-term debt, net of fees	39,825
Payments on other long-term debt	(12,647)	(7,019)	(15,345)
Payments of debt issuance costs	(1,872)	(88)	(112)
Proceeds from short-term financing	16,385	11,192	6,775
Payments on short-term financing	(11,890)	(7,584)	(4,950)
Proceeds from revolving debt facility		209,238	669,739
Payments on revolving debt facility		(209,238)	(669,739)
Proceeds from secured term loan, net of fees			14,766
Proceeds from modification of secured term loan, net of fees			10,347
Payments associated with induced conversion of 5.5% convertible debentures			(558)
Payments on loans secured by cash value of life insurance policies		(1,918)	(84)
Proceeds from exercises of stock options	1,014	767	1,197
Excess income tax benefit associated with stock-based compensation		498	1,160
Acquisition of redeemable preferred stock		(39)
Dividends paid on preferred stocks	(300)	(300)	(305)
Net cash provided (used) by continuing financing activities	381,472	(4,491)	12,891
Cash flows of discontinued operations:
Operating cash flows	(174)	(220)	(283)
Net increase (decrease) in cash and cash equivalents	45,730	(26,909)	57,983
Cash and cash equivalents at beginning of year	98,020	124,929	66,946
Cash and cash equivalents at end of year	$ 143,750	$ 98,020	$ 124,929

Consolidated Statements of Cash Flows (Parenthetical)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
5.5% Convertible Senior Subordinated Notes due 2012 [Member]
Interest rate on convertible debentures	5.50%	5.50%	5.50%

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

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. Our working interest represents our share of the costs and expenses incurred primarily to develop the underlying leaseholds and to produce natural gas while our net revenue interest represents our share of the revenues from the sale of natural gas. The net revenue interest is less than our working interest as the result of royalty interest due to others. We are not the operator of these natural gas properties. 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.

Reclassifications - Reclassifications have been made in our consolidated balance sheet at December 31, 2012 to conform to our consolidated balance sheet at December 31, 2013, which reclassifications combined various current asset line items and combined various noncurrent other asset line items. These reclassifications did not impact the total amount of current assets or noncurrent other assets at December 31, 2012. In addition, reclassifications have been made in our consolidated statement of cash flows for 2011 and 2012 to conform to our consolidated statement of cash flows for 2013, which reclassifications combined various operating activities line items. These reclassifications did not impact the total amount of net cash provided by continuing operating activities for 2011 and 2012.

Use of Estimates - The preparation of consolidated financial statements in conformity with United States (“U.S.”) 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. At December, 31, 2013, the cash and cash equivalents balance exceeded the FDIC-insured limits by approximately $0.6 million. All of these cash balances were held by financial institutions within the U.S.

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 primarily 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 reserves.

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, 2013 and 2012, we had no long-lived assets classified as assets held for sale.

Noncurrent Restricted Cash - Noncurrent restricted cash consists of cash and cash equivalent balances that are designated by us for specific purposes relating to capital projects. At December 31, 2013, the noncurrent restricted cash balance exceeded the FDIC-insured limits by approximately $49.8 million. All of these cash balances were held by financial institutions within the U.S.

Noncurrent Restricted Investments - Noncurrent restricted investments consist of investment balances that are designated by us for specific purposes relating to capital projects. At December 31, 2013, the balance includes investments of $130 million of U.S. Treasury bills with an original maturity of 13 weeks and $80 million of certificates of deposits with an original maturity no longer than approximately 26 weeks. The investments in these U.S. Treasury bills are classified as held-to-maturity and are carried at amortized cost, which approximates fair value. The investments in certificates of deposits are carried at cost, which approximates fair value. The investments in certificates of deposits exceeded the FDIC-insured limits by approximately $79.8 million. All of these investments were held by financial institutions within the U.S.

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 2013, 2012, or 2011. Goodwill relates to business acquisitions in prior periods in the following business segments:


	December 31,
	2013		2012
	(In Thousands)
Chemical	$	1,621	$	1,621
Climate Control		103		103

Total goodwill	$	1,724	$	1,724

Short-Term Financing - Our short-term financing relates to agreements entered into to finance a portion of our annual premiums for certain of our insurance policies.

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 claims are included in accrued and other liabilities. It is reasonably possible that the actual development of claims could be different than our estimates.

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.

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 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 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.

Asset 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 a legal obligation 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 “Accrued Warranty Costs” 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. An insurance recovery in excess of recoverable costs relating to a business interruption claim, if any, is a reduction to cost of sales. An insurance recovery in excess of recoverable costs relating to a property insurance claim, if any, is included in property insurance recoveries in excess of losses incurred.

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 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 scrap material (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.

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


	2013		2012		2011
	(In Thousands)
Chemical:
Shipping costs - Net sales (1)	$	21,954	$	23,395	$	26,179

Handling costs - SG&A (2)	$	5,437	$	5,746	$	5,024

Climate Control:
Shipping and handling costs - SG&A (2)	$	9,520	$	8,897	$	8,564

(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.


	2013		2012		2011
	(In Thousands)
Advertising costs	$	3,157	$	3,365	$	4,528

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.

The assets for 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. The liabilities for 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 liability for the 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.

Income Per Common Share

12 Months Ended

Dec. 31, 2013

Earnings Per Share [Abstract]

Income Per Common Share

2. Income Per Common Share

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


	2013			2012			2011
	(Dollars In Thousands, Except Per Share Amounts)
Numerator:
Net income:	$	54,962		$	58,604		$	83,842
Dividends on Series B Preferred		(240	)		(240	)		(240	)
Dividends on Series D Preferred		(60	)		(60	)		(60	)
Dividends on Noncumulative Preferred		—			—			(5	)

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

Numerator for basic net income per common share - net income applicable to common stock		54,662			58,304			83,537
Dividends on preferred stocks assumed to be converted, if dilutive		300			300			305
Interest expense including amortization of debt issuance costs, net of income taxes, on convertible debt assumed to be converted, if dilutive		—			—			299

Numerator for diluted net income per common share	$	54,962		$	58,604		$	84,141

Denominator:
Denominator for basic net income per common share - weighted-average shares		22,465,176			22,359,967			21,962,294
Effect of dilutive securities:
Convertible preferred stocks		916,666			917,006			935,432
Stock options		215,124			261,596			325,752
Convertible notes payable		—			—			275,764

Dilutive potential common shares		1,131,790			1,178,602			1,536,948

Denominator for dilutive net income per common share - adjusted weighted-average shares and assumed conversions		23,596,966			23,538,569			23,499,242

Basic net income per common share	$	2.43		$	2.61		$	3.80

Diluted net income per common share	$	2.33		$	2.49		$	3.58

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:

2013

2012

2011

Stock options

246,391

254,000

35,701

Accounts Receivable, net

12 Months Ended

Dec. 31, 2013

Receivables [Abstract]

Accounts Receivable, net

3. Accounts Receivable, net


	December 31,
	2013			2012
	(In Thousands)
Trade receivables	$	77,899		$	72,505
Insurance claims		1,865			10,059
Other		1,633			873

		81,397			83,437
Allowance for doubtful accounts		(827	)		(636	)

	$	80,570		$	82,801

Our sales to contractors and independent sales representatives are generally subject to a mechanic’s lien or band protection 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. Nine customers (including their affiliates), primarily relating to the Chemical Business, account for approximately 31% of our total net receivables at December 31, 2013.

One of our subsidiaries, El Dorado Chemical Company (“EDC”), is party to 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 term of this agreement matures in August 2014, 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, 2013, 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 + Details

Inventories

12 Months Ended

Dec. 31, 2013

Inventory Disclosure [Abstract]

Inventories

4. Inventories


	Finished Goods		Work-in- Process		Raw Materials		Total
	(In Thousands)
December 31, 2013:
Chemical products	$	18,744	$	—	$	2,593	$	21,337
Climate Control products		7,552		2,838		21,278		31,668
Industrial machinery and components		2,867		—		—		2,867

	$	29,163	$	2,838	$	23,871	$	55,872

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

At December 31, 2013 and 2012, inventory reserves for certain slow-moving inventory items (Climate Control products) were $1,389,000 and $1,818,000, respectively. In addition, because cost exceeded the net realizable value, inventory reserves for certain nitrogen-based inventories provided by our Chemical Business were $1,623,000 and $975,000 at December 31, 2013 and 2012, respectively.

Changes in our inventory reserves for slow-moving items are as follows:


	2013			2012			2011
	(In Thousands)
Balance at beginning of year	$	1,818		$	1,767		$	1,616
Provisions for losses		249			181			751
Write-offs and disposals		(678	)		(130	)		(600	)

Balance at end of year	$	1,389		$	1,818		$	1,767

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, 2013

Property Plant And Equipment [Abstract]

Property, Plant and Equipment

5. Property, Plant and Equipment


	Useful lives	December 31,
	in years	2013		2012
		(In Thousands)
Machinery, equipment and automotive	3 - 30	$	319,088	$	253,317
Proved natural gas properties	*		66,764		49,801
Buildings and improvements	8 - 30		48,379		44,248
Furniture, fixtures and store equipment	3 - 10		6,933		6,718
Assets under capital leases	10		1,672		1,468
Land improvements	10 - 40		6,214		1,148
Construction in progress	N/A		110,376		52,673
Capital spare parts	N/A		9,718		5,430
Land	N/A		9,780		10,386

			578,924		425,189
Less accumulated depreciation, depletion and amortization			162,123		143,318

		$	416,801	$	281,871

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, 2013 and 2012, assets capitalized under capital leases consist of machinery and equipment. Accumulated amortization for assets capitalized under capital leases were $714,000 and $567,000 at December 31, 2013 and 2012, respectively. During 2013 and 2012, interest cost capitalized in PP&E was $3,986,000 and $398,000, respectively.

*	See information concerning natural gas properties included in PP&E in Note 1- Summary of Significant Accounting Policies.

Current and Noncurrent Accrued and Other Liabilities

12 Months Ended

Dec. 31, 2013

Other Liabilities Disclosure [Abstract]

Current and Noncurrent Accrued and Other Liabilities

6. Current and Noncurrent Accrued and Other Liabilities


	December 31,
	2013		2012
	(In Thousands)
Accrued interest	$	13,925	$	569
Accrued payroll and benefits		8,981		6,612
Deferred revenue on extended warranty contracts		7,407		7,007
Accrued warranty costs		7,297		6,172
Customer deposits		5,500		8,189
Other		23,083		22,518

		66,193		51,067
Less noncurrent portion		17,086		16,369

Current portion of accrued and other liabilities	$	49,107	$	34,698

Accrued Warranty Costs

12 Months Ended

Dec. 31, 2013

Guarantees [Abstract]

Accrued Warranty Costs

7. 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:


	2013			2012			2011
	(In Thousands)
Balance at beginning of year	$	6,172		$	5,370		$	3,996
Amounts charged to costs and expenses		7,388			6,710			6,539
Costs incurred		(6,263	)		(5,908	)		(5,165	)

Balance at end of year	$	7,297		$	6,172		$	5,370

Asset Retirement Obligations	12 Months Ended
Asset Retirement Obligations	Dec. 31, 2013
Asset Retirement Obligation Disclosure [Abstract]
Asset Retirement Obligations	8. Asset Retirement Obligations Currently, we have various requirements at our Chemical Business facilities, including the disposal of wastewater generated at certain of these facilities. 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. In addition, our Chemical Business owns working interests in certain natural gas properties. 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, 2013 and 2012, our accrued liability for AROs was $304,000 and $154,000, respectively.

Long-Term Debt

12 Months Ended

Dec. 31, 2013

Debt Disclosure [Abstract]

Long-Term Debt

9. Long-Term Debt


	December 31,
	2013		2012
	(In Thousands)
Working Capital Revolver Loan (A)	$	—	$	—
7.75% Senior Secured Notes due 2019 (B)		425,000		—
Secured Promissory Note (C)		29,555		—
Secured Term Loan (B)		—		68,438
Other, with a current weighted-average interest rate of 3.99%, most of which is secured primarily by machinery and equipment		8,412		4,003

		462,967		72,441
Less current portion of long-term debt (D)		9,262		4,798

Long-term debt due after one year (D)	$	453,705	$	67,643

(A)

Effective December 31, 2013, LSB and certain of its wholly-owned subsidiaries (the “Borrowers”) entered into an amendment to the existing senior secured revolving credit facility (the “Amended Working Capital Revolver”). Pursuant to the terms of the Amended Working Capital Revolver Loan, the Borrowers may borrow on a revolving basis up to $100.0 million, based on specific percentages of eligible accounts receivable and inventories. In addition, the Amended Working Capital Revolver Loan and the Senior Secured Notes are cross collateralized as discussed in (B) below. The Amended Working Capital Revolver Loan will mature on April 13, 2018.

The Amended Working Capital Revolver Loan accrues interest at a base rate (generally equivalent to the prime rate) plus 0.50% if borrowing availability is greater than $25.0 million, otherwise plus 0.75% or, at our option, accrues interest at LIBOR plus 1.50% if borrowing availability is greater than $25.0 million, otherwise LIBOR plus 1.75%. At December 31, 2013, the interest rate was 3.75% based on LIBOR. Interest is paid monthly, if applicable.

The Amended Working Capital Revolver Loan provides for up to $15.0 million of letters of credit. All letters of credit outstanding reduce availability under the Amended Working Capital Revolver Loan. As of December 31, 2013, the amount available for borrowing under the Amended Working Capital Revolver Loan was approximately $67.0 million. Under the Amended Working Capital Revolver Loan, 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 Amended 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 Amended Working Capital Revolver Loan and make the balance outstanding, if any, due and payable in full.

The Amended Working Capital Revolver Loan requires the Borrowers to meet a minimum fixed charge coverage ratio of not less than 1.10 to 1, if at any time the excess availability (as defined by the Amended Working Capital Revolver Loan), under the Amended Working Capital Revolver Loan, is less than or equal to $12.5 million. This ratio will be measured monthly on a trailing twelve month basis and as defined in the agreement. The Amended Working Capital Revolver Loan contains covenants that, among other things, limit the Borrowers’ ability, without consent of the lender and with certain exceptions, to:

•

incur additional indebtedness;

•

create liens on, sell or otherwise dispose of our assets;

•

engage in certain fundamental corporate changes or changes to our business activities;

•

make certain material acquisitions;

•

make other restricted payments, including investments;

•

repay certain indebtedness;

•

engage in certain affiliate transactions;

•

declare dividends and distributions;

•

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

•

dispose assets.

The Amended Working Capital Revolver Loan allows the Borrowers and subsidiaries under the Senior Secured Notes to guarantee those notes.

So long as both immediately before and after giving effect to any of the following, excess availability as defined by the Amended Working Capital Revolver Loan is equal to or greater than the greater of (x) 20% of the maximum revolver commitment or (y) $20 million, the Amended Working Capital Revolver will allow each of the Borrowers under the Amended Working Capital Revolver Loan to make:

•

distributions and pay dividends by LSB with respect to amounts in excess of $0.5 million during each fiscal year;

•

acquisitions of treasury stock by LSB with respect to amounts in excess of $0.5 million during each fiscal year;

•

certain hedging agreements;

•

investments in joint ventures and certain subsidiaries of LSB in an aggregate amount not exceeding $35.0 million; and

•

other investments in an aggregate amount not exceeding $50.0 million at any one time outstanding.

The Amended Working Capital Revolver Loan includes customary events of default, including events of default relating to nonpayment of principal and other amounts owing under the Amended Working Capital Revolver Loan from time to time, any material misstatement or misrepresentation and breaches of representations and warranties made, violations of covenants, cross-payment default to indebtedness in excess of $2.5 million, cross-acceleration to indebtedness in excess of $2.5 million, bankruptcy and insolvency events, certain unsatisfied judgments, certain liens, and certain assertions of, or actual invalidity of, certain loan documents.

(B)

On August 7, 2013, LSB sold $425 million aggregate principal amount of the 7.75% Senior Secured Notes due 2019 (the “Senior Secured Notes”) in a 144A transaction pursuant to the exemptions from the registration requirements of the Securities Act of 1933, as amended (the “Act”). The Senior Secured Notes are eligible for resale by the investors under Rule144A under the Act. LSB received net proceeds of approximately $351 million, after the payoff of a secured term loan (discussed below), commissions and fees. In connection with the closing, LSB entered into an indenture (the “Indenture”) with UMB Bank, as trustee, governing the Senior Secured Notes and as collateral agent, and will receive customary compensation from us for such services.

The Senior Secured Notes bear interest at the rate of 7.75% per year and mature on August 1, 2019. Interest is to be paid semiannually, beginning on February 1, 2014.

The Senior Secured Notes are general senior secured obligations of LSB. The Senior Secured Notes are jointly and severally and fully and unconditionally guaranteed by all of LSB’s current wholly-owned subsidiaries, with all of the guarantees, except two, being senior secured guarantees and two being senior unsecured guarantees. The Senior Secured Notes will rank equally in right of payment to all of LSB and the guarantors’ existing and future senior secured debt, including the Amended Working Capital Revolver Loan discussed below, and will be senior in right of payment to all of LSB and the guarantors’ future subordinated indebtedness. LSB does not have independent assets or operations.

Those subsidiaries that provided guarantees of the Senior Secured Notes will be released from such guarantees upon the occurrence of certain events, including the following:

•

the designation of such guarantor as an unrestricted subsidiary;

•

the release or discharge of any guarantee or indebtedness that resulted in the creation of the guarantee of the Senior Secured Notes by such guarantor;

•

the sale or other disposition, including by way of merger or otherwise, of its capital stock or of all or substantially all of the assets, of such guarantor; or

•

LSB’s exercise of its legal defeasance option or its covenant defeasance option as described in the Indenture with LSB’s obligations under the Indenture discharged in accordance with the Indenture.

The Senior Secured Notes will be effectively senior to all existing and future unsecured debt of LSB and the guarantors to the extent of the value of the property and assets subject to liens (“Collateral”) and will be effectively senior to all existing and future obligations under the Amended Working Capital Revolver Loan and other debt to the extent of the value of the certain collateral (“Priority Collateral”).

The Senior Secured Notes will be secured on a first-priority basis by the Priority Collateral owned by LSB and the guarantors (other than the two unsecured guarantors) and on a second-priority basis by the certain collateral securing the Amended Working Capital Revolver Loan owned by LSB and the guarantors (other than the two unsecured guarantors), in each case subject to certain liens permitted under the Indenture. The Senior Secured Notes will be equal in priority as to the Priority Collateral owned by LSB and the guarantors with respect to any obligations under any equally ranked lien obligations subsequently incurred. At December 31, 2013, the carrying value of the assets secured on a first-priority basis was approximately $410 million and the carrying value of the assets secured on a second-priority basis was approximately $128 million.

The Senior Secured Notes will be effectively subordinated to all of LSB and the guarantors’ existing and future obligations under the Amended Working Capital Revolver Loan and other debt to the extent of the value of the certain collateral securing such debt and to any of LSB and the guarantors’ existing and future indebtedness that is secured by liens that are not part of the Collateral. The Senior Secured Notes will be structurally subordinated to all of the existing and future indebtedness, preferred stock obligations and other liabilities, including trade payables, of our subsidiaries that do not guarantee the Senior Secured Notes in the future.

Except under certain conditions, the Senior Secured Notes are not redeemable before August 1, 2016. On or after such date, LSB may redeem the Senior Secured Notes at its option, in whole or in part, upon not less than 30 nor more than 60 days notice, at the following redemption prices (expressed as percentages of the principal amount thereof), plus accrued and unpaid interest to the redemption date (subject to the right of holders of record on the relevant record date to receive interest due on the relevant interest payment date), if redeemed during the twelve-month period commencing on August 1st of the year set forth below:


Year	Percentage
2016		103.875	%
2017		101.938	%
2018 and thereafter		100.000	%

Upon the occurrence of a change of control, as defined in the Indenture, each holder of the Senior Secured Notes will have the right to require that LSB purchase all or a portion of such holder’s notes at a purchase price equal to 101% of the principal amount thereof plus accrued and unpaid interest, if any, to the date of purchase (subject to the right of holders of record on the relevant record date to receive interest due on the relevant interest payment date).

The Indenture contains covenants that, among other things, limit LSB’s ability, with certain exceptions and as defined in the Indenture, to:

•

incur additional indebtedness;

•

pay dividends;

•

repurchase LSB’ common and preferred stocks;

•

make investments;

•

repay certain indebtedness;

•

create liens on, sell or otherwise dispose of our assets;

•

engage in mergers, consolidations or other forms of recapitalization;

•

engage in sale-leaseback transactions; or

•

engage in certain affiliate transactions.

As discussed above, approximately $67.2 million of the proceeds from Senior Secured Notes was used to pay all outstanding borrowings, including the prepayment premium, under a term loan facility (the “Secured Term Loan”). As a result of the payoff of the Secured Term Loan, we incurred a loss on extinguishment of debt of $1.3 million, consisting of the prepayment premium and writing off unamortized debt issuance costs.

In connection with the Senior Secured Notes, LSB entered into a Registration Rights Agreement (the “Registration Rights Agreement”). Pursuant to the Registration Rights Agreement, we have agreed to use our reasonable best efforts to file with the SEC a registration statement (“Registration Statement”) on an appropriate form with respect to a registered offer to exchange the notes for new notes with terms substantially identical in all material respects to the notes, cause the Registration Statement to be declared effective under the Securities Act, and complete the exchange within 180 days after the effective date of such Registration Statement. We are also obligated to update the Registration Statement by filing a post-effective amendment. If the exchange offer is not completed on or prior to the expiration of 365 days from August 7, 2013 (the date of closing) and under certain other conditions, the annual interest rate on the notes will be increased by (i) 0.25% (or approximately $3,000 per day) for the first 90 day period immediately following such default and (ii) an additional 0.25% with respect to each subsequent 90 day period, in each case until and including the date such default ends, up to a maximum increase of 1.00% (or approximately $12,000 per day).

(C)

On February 1, 2013, Zena Energy L.L.C. (“Zena”), a subsidiary within our Chemical Business, entered into a loan (the “Secured Promissory Note”) with a lender in the original principal amount of $35 million. The Secured Promissory Note follows the original acquisition by Zena of working interests (“Working Interests”) in certain natural gas properties during October 2012. The proceeds of the Secured Promissory Note effectively financed $35 million of the approximately $50 million purchase price of the Working Interests previously paid out of LSB’s working capital. The Secured Promissory Note matures on February 1, 2016.

Principal and interest are payable monthly based on a five-year amortization at a defined LIBOR rate plus 300 basis points with a final balloon payment of $15.3 million due at maturity. The interest rate at December 31, 2013 was 3.24%. The loan is secured by the Working Interests and related properties and proceeds.

(D)

Maturities of long-term debt for each of the five years after December 31, 2013 are as follows (in thousands):


2014	$	9,262
2015		8,880
2016		16,354
2017		477
2018		2,994
Thereafter		425,000

	$	462,967

Income Taxes

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Income Taxes

10. Income Taxes

Provisions for income taxes are as follows:


	2013			2012			2011
	(In Thousands)
Current:
Federal	$	(1,225	)	$	28,654		$	33,006
State		1,357			4,695			4,514

Total Current	$	132		$	33,349		$	37,520

Deferred:
Federal	$	32,197		$	559		$	7,543
State		3,092			(314	)		1,145

Total Deferred	$	35,289		$	245		$	8,688

Provisions for income taxes	$	35,421		$	33,594		$	46,208

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. In connection with the American Taxpayer Relief Act of 2012 that was signed into law in January 2013, we recorded a one-time benefit of approximately $0.5 million 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 reduced the current provision for 2013 and impacted the effective tax rate for 2013. The current provision for state income taxes includes regular state income tax and provisions for uncertain income tax positions

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 tax credits in the year they arise and are earned. At December 31, 2013, 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. The gross amount of federal tax credits was $905,000. These credits carryforward for 20 years.

We utilized approximately $0.1 million, $0.1 million and $0.2 million of state NOL carryforwards to reduce tax liabilities in 2013, 2012 and 2011, respectively. At December 31, 2013, we have remaining federal and state tax NOL carryforwards of $29.9 million and $43.6 million, respectively, which amounts exclude the NOL carryforwards that are related to unrecognized tax benefits and stock compensation that have not been recognized in accordance with GAAP. Additionally, we had approximately $22 million of alternative minimum tax (“AMT”) NOL carryforwards, net of unrecognized tax benefits, available as a deduction against future AMT income. The state NOL carryforwards begin expiring in 2014.

We considered both positive and negative evidence in our determination of the need for valuation allowances for the deferred tax assets associated with federal and state NOLs and federal credits. For 2013, 2012 and 2011, we determined it was more-likely-than-not that approximately $8.3 million, $6.8 million and $6.9 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.

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 and $1.3 million in 2012 and 2011, respectively, (none in 2013) 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. The amounts included in the federal and state NOL carryforwards but not reflected in deferred tax assets at December 31, 2013 totaled $1.4 million and $1.0 million, respectively. At December 31, 2013, we had $0.5 million of unrecognized federal and state tax benefits resulting from the exercise of NSOs (none at December 31, 2012).

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


	December 31,
	2013			2012
	(In Thousands)
Deferred tax assets
Allowance for doubtful accounts	$	755		$	696
Asset impairment		782			764
Inventory		2,168			2,792
Deferred compensation		3,977			3,660
Other accrued liabilities		6,429			5,772
Hedging		467			700
Net operating loss carryforwards		12,046			310
Other		3,823			3,001

Total deferred tax assets		30,447			17,695
Less valuation allowance on deferred tax assets		(298	)		(273	)

Net deferred tax assets	$	30,149		$	17,422

Deferred tax liabilities
Property, plant and equipment	$	77,126		$	30,235
Prepaid and other insurance reserves		5,182			3,855
Investment in unconsolidated affiliate		239			433
Other		687			695

Total deferred tax liabilities	$	83,234		$	35,218

Net deferred tax liabilities	$	(53,085	)	$	(17,796	)

Consolidated balance sheet classification:
Net current deferred tax assets	$	13,613		$	3,224
Net noncurrent deferred tax liabilities		(66,698	)		(21,020	)

Net deferred tax liabilities	$	(53,085	)	$	(17,796	)

Net deferred tax liabilities by tax jurisdiction:
Federal	$	(48,503	)	$	(16,324	)
State		(4,582	)		(1,472	)

Net deferred tax liabilities	$	(53,085	)	$	(17,796	)

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”.


	2013			2012			2011
	(In Thousands)
Provisions for income taxes at federal statutory rate	$	31,697		$	32,391		$	45,567
State current and deferred income taxes		3,916			3,533			5,088
Domestic production activities deduction		—			(1,933	)		(3,091	)
Effect of tax return to tax provision reconciliation		(318	)		(216	)		(958	)
Other		126			(181	)		(398	)

Provisions for income taxes	$	35,421		$	33,594		$	46,208

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


	2013			2012			2011
	(In Thousands)
Balance at beginning of year	$	2,292		$	709		$	700
Additions based on tax positions related to the current year		97			131			217
Additions based on tax positions of prior years		255			1,937			—
Reductions for tax positions of prior years		(123	)		(485	)		(51	)
Settlements		(112	)		—			(157	)

Balance at end of year	$	2,409		$	2,292		$	709

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 $204,000, $236,000, and $461,000, net of federal expense, in 2013, 2012, and 2011, respectively.

We record interest related to unrecognized tax positions in interest expense and penalties in operating other expense. During 2013, 2012, and 2011, we recognized $121,000, $430,000, and $42,000, respectively, in interest and penalties associated with unrecognized tax benefits. We had approximately $585,000, and $464,000 accrued for interest and penalties at December 31, 2013 and 2012, 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 2010-2012 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, 2013, 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.

Commitments and Contingencies

12 Months Ended

Dec. 31, 2013

Commitments And Contingencies Disclosure [Abstract]

Commitments and Contingencies

11. Commitments and Contingencies

Operating Leases—We lease certain PP&E under non-cancelable operating leases. Future minimum payments on operating leases with initial or remaining terms of one year or more at December 31, 2013, are as follows:


	Operating Leases
2014	$	4,451
2015		2,775
2016		1,929
2017		1,675
2018		1,421
Thereafter		1,330

Total minimum lease payments	$	13,581

Expenses associated with our operating lease agreements, including month-to-month leases, were $6,401,000 in 2013, $6,830,000 in 2012, and $7,773,000 in 2011. 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, El Dorado Nitric Company and its subsidiaries (“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. 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. In June 2013, the Bayer Agreement was amended, dated effective July 1, 2014, to extend the term of the agreement for an additional seven years, beginning July 1, 2014. The amendment also provides incentives to EDN for meeting certain safety, environmental, and reliability thresholds.

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—Pursuant to a long-term cost-plus supply agreement, EDC supplies Orica International Pte Ltd (“Orica”) with an annual minimum of 240,000 tons of industrial grade ammonium nitrate (“AN”) produced at our chemical production facility located in El Dorado, Arkansas (the “El Dorado Facility”) through December 2014. The agreement includes a provision for Orica to pay for product not taken. In April 2013, this agreement was amended to update and correct the specification of AN solution to be manufactured by EDC. The amendment also modified the required notice of termination from two years to one year, with the termination date to be no sooner than April 9, 2015.

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, 2016, but either party has an option to terminate the agreement pursuant to the terms of the contract (PCC’s required notice of termination is three months and Koch Nitrogen’s required notice of termination is six months).

Natural gas gathering agreements – Zena owns approximately 12% working interest in certain natural gas properties but is not the operator of these properties. The operator of the natural gas wells developed on these properties has contractually agreed to deliver a minimum daily quantity of natural gas to a certain gathering and pipeline system through December 2026 to ensure capacity availability on that system. This gathering agreement effectively requires a daily minimum demand charge. As a result, Zena’s proportionate share of the annual minimum demand charges is approximately $1.8 million for the next five years and approximately $7.5 million thereafter for a total of approximately $16.5 million.

Other purchase and sales commitments—See Note 12—Derivatives, Hedges, Financial Instruments and Carbon Credits for our commitments relating to derivative contracts and carbon credits at December 31, 2013. During 2013, certain subsidiaries within the Chemical Business entered into contracts to purchase natural gas for anticipated production needs at certain of our chemical facilities. Since these contracts are considered normal purchases because they provide for the purchase of natural gas that will be delivered in quantities expected to be used over a reasonable period of time in the normal course of business and are documented as such, these contracts are exempt from the accounting and reporting requirements relating to derivatives. At December 31, 2013, our purchase commitments under these contracts were for approximately 1.6 million MMBtu of natural gas through May 2014 at the weighted-average cost of $3.47 per MMBtu ($5.6 million) and a weighted-average market value of $4.20 per MMBtu ($6.8 million). In addition, we had standby letters of credit outstanding of approximately $2.7 million at December 31, 2013. We also had deposits from customers of $5.5 million for forward sales commitments, most of which relate to our Chemical Business at December 31, 2013.

Capital Project Commitments – During 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 (“Nitric Acid Plant”) to be constructed at the El Dorado Facility. During 2013, EDC entered into various agreements with SAIC Constructors, LLC to engineer, procure and construct the Nitric Acid Plant, a nitric acid concentrator and certain support facilities at the El Dorado Facility. The estimated cost for this project is approximately $120 million, of which $48 million has been incurred and capitalized at December 31, 2013.

During 2013, a subsidiary of EDC entered into various agreements with SAIC Constructors, LLC to engineer, procure and construct an ammonia plant and certain support facilities. The estimated cost for this project ranges from $250 million to $300 million, of which $36 million has been incurred and capitalized at December 31, 2013.

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, 2013, we have agreed to indemnify the sureties for payments, up to $9.9 million, made by them in respect of such bonds. All of these insurance bonds are expected to expire or be renewed in 2014.

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 $14.3 million at December 31, 2013.

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

A. Environmental Matters

Our facilities and operations are subject to numerous federal, state and local environmental laws (“Environmental Laws”) and to other laws regarding health and safety matters (“Health Laws”). In particular, the manufacture, production and distribution of products by our Chemical Business are activities that entail environmental and public health 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 have in the past resulted, and could in the future result, in significant compliance expenses, cleanup costs (for our sites or third-party sites where our wastes were disposed of), penalties or other liabilities relating to the handling, manufacture, use, emission, discharge or disposal of hazardous or toxic materials 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 and Health Laws is controlled by others, with our Chemical Business being responsible for its proportionate share of the costs involved. As of December 31, 2013, our accrued liabilities for environmental matters totaled $1,234,000 relating primarily to matters discussed below. It is reasonably possible that a change in the estimate of our liability could occur in the near term. Also see discussion in Note 8 – Asset Retirement Obligations.

1. Discharge Water Matters

Each of our chemical manufacturing facilities generates process wastewater, which may include cooling tower and boiler water quality control streams, contact storm water (rain water inside the facility area that 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. The following are discharge water matters in relation to the respective permits.

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 an 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 the EPA formally disapproved the rule change. In October 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. In March 2013, the District Court affirmed the EPA’s decision. EDC has appealed the District Court’s decision. We do not believe this matter regarding meeting the permit requirements as to the dissolved minerals will continue to be an issue now that the pipeline discussed below is operational and EDC’s right to use the pipeline to dispose of its wastewater.

During 2012, EDC paid a penalty of $100,000 to settle 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 for alleged violations through December 31, 2010. The DOJ advised that some action would be taken for alleged violations occurring after December 31, 2010. As of the date of this report, no action has been filed by the DOJ. The cost (or range of costs) cannot currently be reasonably estimated regarding this matter. Therefore, no liability has been established at December 31, 2013.

During 2013, the City of El Dorado, Arkansas (the “City”) completed the construction of 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 entered into a funding agreement and operating agreement with the City, pursuant to which each party 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 believes that the disposal of wastewater through this pipeline will enable EDC to comply with water discharge permit limits under current and foreseeable regulations. The City completed the construction of the pipeline and EDC began utilizing the pipeline during 2013. EDC is contractually obligated to pay a portion of the operating costs of the pipeline, which portion is estimated to be $100,000 to $150,000 annually. The initial term of the operating agreement is through December 2053.

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 semiannual 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, of which cost (or range of costs) cannot currently be reasonably estimated. Therefore, no liability has been established at December 31, 2013, in connection with this matter.

2. Air Matters

In connection with a national enforcement initiative, the EPA had sent information requests to most, if not all, of the operators of nitric acid plants in the United States, including our El Dorado Facility, our chemical production facility located in Cherokee, Alabama (the “Cherokee Facility”) 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.

During 2013, we negotiated a global agreement in principle with the EPA/DOJ to settle this matter. The agreement provides, among other things, the following:

•

all of our Chemical Business’ nitric acid plants are to achieve certain emission rates within a certain time period for each plant. In order to achieve these emission rates, six of our Chemical Business’ eight nitric acid plants will require additional pollution control technology equipment to achieve the emission rates agreed upon. We have already completed necessary modifications at two of our Chemical Business’ existing nitric acid plants. The cost of the necessary pollution control equipment is estimated to range from $2.0 million to $3.0 million for each of the remaining six nitric acid plants, the cost of which will be capitalized when incurred;

•

our Chemical Business will provide a reforestation mitigation project that is unrelated to our emissions or activities and will not be located at one of our plant sites, which we estimate will cost approximately $150,000 and have included this amount in our accrued liabilities for environmental matters discussed above; and

•

a civil penalty will be paid by our Chemical Business in the amount of $725,000 (which includes the $100,000 civil penalty to the ODEQ discussed below), which amount is included in our accrued liabilities for environmental matters discussed above.

See additional discussion in Note 21 – Subsequent Events – Formal Consent Decree

One of our subsidiaries, Pryor Chemical Company (“PCC”), within our Chemical Business, has been advised that the Oklahoma Department of Environmental Quality (“ODEQ”) is conducting an investigation into whether the chemical production facility located in Pryor, Oklahoma (the “Pryor Facility”) was in compliance with certain rules and regulations of the ODEQ and whether PCC’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 submitted information and a report to the ODEQ as to the reports filed by the Pryor Facility relating to the air emissions in question. In February 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. PCC has cooperated with the ODEQ in connection with this investigation. As of December 31, 2013, 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 this ongoing investigation. By letter dated April 19, 2013 (the “letter”), ODEQ, based on its inspection of our Pryor Facility conducted in December 2012, identified fourteen issues of alleged non-compliance and concern from the evaluation relating to federal and state air quality regulations, some of which were the subject of the ongoing investigation by ODEQ described above. PCC engaged in discussions with ODEQ and a settlement was reached to resolve the allegations identified in the letter. Three of the violations were resolved through the global settlement with the EPA/DOJ discussed above, and ODEQ agreed to resolve the remaining eleven violations by PCC paying a civil penalty for $100,000 (which amount is included in the $725,000 civil penalty discussed above) with the settlement being addressed as an addition to the global settlement discussed above. This settlement is unrelated to the pending ODEQ investigation at the Pryor Facility described above, which remains ongoing to our knowledge.

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. 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. 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, which is included in our accrued liabilities for environmental matters discussed above. The estimated amount is not discounted to its present value.

In addition during 2010, 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 its 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 also not currently defined, and the associated costs (or range of costs) are not currently reasonably estimable. Therefore, no liability has been established at December 31, 2013, in connection with the KDHE’s Natural Resources Trustee matter.

B. Other Pending, Threatened or Settled Litigation

During April 2013, an explosion and fire occurred at the West Fertilizer Co. (“West Fertilizer”), located in West, Texas, causing death, bodily injury and substantial property damage. West Fertilizer is not owned or controlled by us, but West Fertilizer had been a customer of EDC, purchasing ammonium nitrate (“AN”) from EDC from time to time. LSB and EDC previously received letters from counsel purporting to represent subrogated insurance carriers, personal injury claimants and persons who suffered property damages informing them that their clients are conducting investigations into the cause of the explosion and fire to determine, among other things, whether AN manufactured by EDC and supplied to West Fertilizer was stored at West Fertilizer at the time of the explosion and, if so, whether such AN may have been one of the contributing factors of the explosion. Other manufacturers of AN also supplied AN to West Fertilizer. Initially, the lawsuits that had been filed named West Fertilizer and another supplier of AN as defendants. Although EDC does not believe that its product was in storage at West Fertilizer at the time of the explosion, there has been testimony in depositions taken in connection with the pending lawsuits that some of the AN products at West Fertilizer at the time of the explosion were produced by EDC. As a result, EDC and LSB have been named as defendants, together with other AN manufactures, in the case styled City of West, Texas v CF Industries, Inc., et al, in the District Court of McLennan County, Texas. Plaintiffs are alleging, among other things, that LSB and EDC were negligent in the production and inspection of fertilizer products sold to West Fertilizer resulting in death, personal injury and property damage. EDC has retained a firm specializing in cause and origin investigations, with particular experience with fertilizer facilities, to assist EDC in its own investigation. LSB and EDC have placed its liability insurance carrier on notice of this matter. Our product liability insurance policies have aggregate limits of general liability totaling $100 million, with a self-insured retention of $250,000. As of December 31, 2013, no liability has been established in connection with this matter, but we have incurred professional fees of approximately $200,000 being applied against our self-insured retention amount.

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, 2013, our accrued general liability insurance claims were $335,000 and are included in accrued and other liabilities. It is possible that the actual future development of claims could be different from our estimates but, after consultation with legal counsel, we believe that changes in our estimates will not have a material effect on our business, financial condition, results of operations or cash flows.

Derivatives, Hedges, Financial Instruments and Carbon Credits

12 Months Ended

Dec. 31, 2013

Derivative Instruments And Hedging Activities Disclosure [Abstract]

Derivatives, Hedges, Financial Instruments and Carbon Credits

12. Derivatives, Hedges, Financial Instruments and Carbon Credits

Periodically, 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 assets for carbon credits are accounted for on a fair value basis as discussed below. Also, the contractual obligations to give the related proceeds to Bayer 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, 2013 and 2012, 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, 2013, the valuation inputs included the contractual weighted-average pay rate of 3.23% and the estimated market weighted-average receive rate of 0.54%. 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, 2013 and 2012, the valuations ($1.00 and $0.50 per carbon credit, respectively) 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. 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, 2013, we did not have any futures/forward copper contracts. 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, 2013, our futures/forward natural gas contracts were for 1,530,000 MMBtu of natural gas through October 2014 at a weighted-average cost of $3.98 per MMBtu. At December 31, 2012, 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, 2013 and 2012, 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, 2013, 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 assets for 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 sales commitment to sell the carbon credits). At December 31, 2013, we had approximately 1,284,000 carbon credits (a minimal amount at December 31, 2012), 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, 2013 and 2012:


			Fair Value Measurements at December 31, 2013 Using
Description	Total Fair Value at December 31, 2013		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, 2012
	(In Thousands)
Assets—Supplies, prepaid items and other:
Commodities contracts	$	31	$	31	$	—	$	—	$	79
Carbon credits		1,284		—		—		1,284		91

Total	$	1,315	$	31	$	—	$	1,284	$	170

Liabilities—Current and noncurrent accrued and other liabilities:
Contractual obligations—carbon credits	$	1,284	$	—	$	—	$	1,284	$	91
Interest rate contracts		1,240		—		1,240		—		1,874

Total	$	2,524	$	—	$	1,240	$	1,284	$	1,965

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
	2013			2012			2011			2013			2012			2011
	(In Thousands)
Beginning balance	$	91		$	42		$	644		$	(91	)	$	(42	)	$	(644	)
Transfers into Level 3		—			—			—			—			—			—
Transfers out of Level 3		—			—			—			—			—			—
Total realized and unrealized gains (losses) included in earnings		1,233			876			1,995			(1,233	)		(721	)		(1,844	)
Purchases		—			—			—			—			—			—
Issuances		—			—			—			—			—			—
Sales		(40	)		(827	)		(2,597	)		—			—			—
Settlements		—			—			—			40			672			2,446

Ending balance	$	1,284		$	91		$	42		$	(1,284	)	$	(91	)	$	(42	)

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	$	1,193		$	78		$	42		$	(1,193	)	$	(78	)	$	(42	)

Net gains (losses) included in earnings and the income statement classifications are as follows:


	2013			2012			2011
	(In Thousands)
Cost of sales—Commodities contracts	$	(244	)	$	14		$	(523	)
Cost of sales—Foreign exchange contracts		—			(19	)		46
Other income—Carbon credits		1,233			876			1,995
Other expense—Contractual obligations relating to carbon credits		(1,233	)		(721	)		(1,844	)
Interest expense—Interest rate contracts		(33	)		(523	)		(1,925	)

Total net losses included in earnings	$	(277	)	$	(373	)	$	(2,251	)

At December 31, 2013 and 2012, we did not have any financial instruments with fair values significantly different from their carrying amounts, except for the Senior Secured Notes at December 31, 2013. The estimated fair value of the Senior Secured Notes exceeded the carrying value by approximately $20 million. The valuation is classified as Level 2 and is based on the range of ask/bid prices (104.5 to 104.9) for these notes but are currently traded in a limited and low volume market since these notes have not yet been registered. The valuations of our other long-term debt agreements 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 our 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 8 – Asset Retirement Obligations.

- Definition

The entire disclosure for derivative instruments and hedging activities including, but not limited to, risk management strategies, non-hedging derivative instruments, assets, liabilities, revenue and expenses, and methodologies and assumptions used in determining the amounts.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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+ Details

Stockholders' Equity

12 Months Ended

Dec. 31, 2013

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Stockholders' Equity

13. Stockholders’ Equity

2008 Stock Incentive Plan—During 2008, our stockholders approved an Incentive Stock Plan (the “2008 Plan”). The number of shares of our common stock available for issuance under the 2008 Plan was 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).

Outside Directors Stock Option Plan—In addition to the 2008 Plan 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 Outside Director Plan also provides that each outside director may elect to receive all or any portion of his or her director fee for services rendered as a director of LSB in shares of LSB’s common stock, provided that the outside director elects to receive shares in payment of his or her director fee each calendar quarter. The maximum number of shares that may be issued, or for which options may be granted, under the Outside Director Plan is 400,000 of which 280,000 were available for issuance, or grant of options, at December 31, 2013.

Stock-Based Compensation—During 2013 and 2012, 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:


	2013			2012			2011
Weighted-average risk-free interest rate		N/A			N/A			1.21	%
Dividend yield		N/A			N/A			—
Weighted-average expected volatility		N/A			N/A			48.59	%
Total weighted-average expected forfeiture rate		N/A			N/A			2.97	%
Weighted-average expected life (years)		N/A			N/A			5.90
Total weighted-average remaining vesting period in years (1)		2.45			3.38			4.30
Total fair value of options granted		N/A			N/A		$	4,064,000
Stock-based compensation expense—Cost of sales (1)	$	227,000		$	278,000		$	60,000
Stock-based compensation expense—SG&A (1)	$	1,315,000		$	1,374,000		$	1,039,000
Income tax benefit (1)	$	(601,000	)	$	(603,000	)	$	(390,000	)

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

At December 31, 2013, the total stock-based compensation expense not yet recognized is $4,405,000 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, 2013, 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 the 1998 Plan. 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, 2013
	2008 Plan		1998 Plan
Maximum number of securities for issuance		1,000,000		N/A
Number of awards available to be granted		372,130		N/A
Number of qualified options outstanding		402,405		11,000
Number of qualified options exercisable		190,670		11,000


	2013
	Shares			Weighted- Average Exercise Price
Outstanding at beginning of year		478,915		$	22.28
Granted		—			N/A
Exercised		(43,285	)	$	10.16
Cancelled, forfeited or expired		(22,225	)	$	32.21

Outstanding at end of year		413,405		$	23.01

Exercisable at end of year		201,670		$	18.39


	2013		2012		2011
Weighted-average fair value per option granted during year		N/A		N/A	$	16.00

Total intrinsic value of options exercised during the year	$	1,149,000	$	895,000	$	3,294,000

Total fair value of options vested during the year	$	828,000	$	861,000	$	208,000

The following table summarizes information about qualified stock options outstanding and exercisable at December 31, 2013:

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

1.92

5.10

395,000

$ 7.86 – $8.17

41,755

4.92

7.87

1,384,000

$ 9.69 – $9.97

132,650

4.83

9.69

4,156,000

$29.99 – $34.50

228,000

7.90

34.40

1,509,000

$5.10 – $34.50

413,405

6.46

23.01

7,444,000

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

1.92

5.10

395,000

$ 7.86 – $8.17

30,030

4.92

7.86

996,000

$ 9.69 – $9.97

85,400

4.83

9.69

2,675,000

$29.99 – $34.50

75,240

7.90

34.40

498,000

$5.10 – $34.50

201,670

5.83

18.39

4,564,000

Non-Qualified Stock Option Plans—In 2006, our stockholders 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. The exercise price of the 2006 Options is $8.01 per share. At December 31, 2013, there were 31,225 options outstanding related to the 2008 Plan, of which 22,625 are exercisable, and no options outstanding related to the Outside Director Plan.

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


	2013
	Shares			Weighted- Average Exercise Price
Outstanding at beginning of year		258,050		$	8.50
Granted		—			N/A
Exercised		(71,825	)	$	8.00
Surrendered, forfeited or expired		—			N/A

Outstanding at end of year		186,225		$	8.70

Exercisable at end of year		42,625		$	8.96


	2013		2012		2011
Weighted-average fair value per option granted during year		N/A		N/A	$	16.25

Total intrinsic value of options exercised during the year	$	1,821,000	$	1,574,000	$	2,110,000

Total fair value of options vested during the year	$	737,000	$	731,000	$	730,000

The following tables summarize information about non-qualified stock options outstanding and exercisable at December 31, 2013:

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

26,225

4.33

7.86

870,000

$ 8.01

155,000

2.75

8.01

5,116,000

$34.50

5,000

7.92

34.50

33,000

$7.86 – $34.50

186,225

3.11

8.70

6,019,000

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

20,975

4.33

7.86

695,000

$ 8.01

20,000

2.75

8.01

660,000

$34.50

1,650

7.92

34.50

11,000

$7.86 – $34.50

42,625

3.73

8.96

1,366,000

Debt Conversion into Common Stock—During 2011, the remaining $26.9 million of the 5.5% convertible debentures (“2007 Debentures”) were converted into 979,160 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 19-Related Party Transactions. In addition for financial reporting purposes, one of the conversion transactions with an unrelated third party was considered an induced conversion.

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—As of December 31, 2013, we have reserved 1.5 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, 2013

Text Block [Abstract]

Non-Redeemable Preferred Stock

14. 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 2013, 2012 and 2011, 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, 2013, there were no dividends in arrears.

Other—At December 31, 2013, 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, 2013

Text Block [Abstract]

Executive Benefit Agreements and Employee Savings Plans

15. Executive Benefit Agreements and Employee Savings Plans

We are party to various individual benefit agreements (“1992 Agreements”) and death benefit agreements (“1981 Agreements”) with certain key executives and a death benefit agreement (“2005 Agreement”) with our CEO. The 1992 Agreements provide for annual benefit payments for life (in addition to salary) payable in monthly installments when the employee reaches age 65. In addition, should the executive die prior to attaining the age of 65, we will pay the beneficiary named in the agreement a monthly amount as specified in the agreement over a ten-year period. These benefits 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.

The 1981 Agreements provide for death benefits should the executive die while employed. Upon such of an event, we will pay the beneficiary named in the agreement a monthly amount as specified in the agreement over a ten-year period. These benefits 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.

The 2005 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 these agreements:


	December 31,
	2013		2012
	(In Thousands)
Total undiscounted death benefits	$	6,417	$	6,667

Total accrued death benefits	$	4,121	$	4,185

Total undiscounted executive benefits	$	1,904	$	1,928

Total accrued executive benefits	$	1,280	$	1,365


				December 31,
	2013			2012		2011
	(In Thousands)
Costs associated with executive benefits included in SG&A, net	$	(2	)	$	186	$	158

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 of these policies are included in other assets. The following table summarizes certain information about these life insurance policies.


	December 31,
	2013		2012
	(In Thousands)
Total face value of life insurance policies	$	26,242	$	21,242

Total cash surrender values of life insurance policies	$	6,184	$	5,439

Cash surrender values of life insurance policies are included in other assets.


	2013			2012			2011
	(In Thousands)
Cost of life insurance premiums	$	1,159		$	851		$	851
Increases in cash surrender values		(745	)		(479	)		(499	)

Net cost of life insurance premiums included in SG&A	$	414		$	372		$	352

Employee Savings Plans—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, 2013.

Property and Business Interruption Insurance Claims and Recoveries	12 Months Ended
	Dec. 31, 2013
Text Block [Abstract]
Property and Business Interruption Insurance Claims and Recoveries	16. Property and Business Interruption Insurance Claims and Recoveries 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 provided for repair or replacement cost coverage relating to property damage with a $1.0 million deductible and provided for business interruption coverage for certain lost profits and extra expense with a 30-day waiting period. We 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. 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 the period of the claims, we recorded an insurance claim receivable relating to this event, which offset the loss on disposal of the damaged property and certain repairs and clean-up costs incurred (“recoverable costs”). In October 2013, we settled these claims with our insurance carriers for the aggregate amount of $113 million, of which $60 million had been paid to us prior to the conclusion of these claims and the remaining $53 million was paid to us during October and November of 2013. For financial reporting purposes, we allocated $90.7 million to our property insurance claim and $22.3 million to our business interruption claim primarily based on negotiations with our insurance carriers concerning our claims. The $90.7 million allocated to the property insurance claim was partially applied against the recoverable costs totaling $24.7 million. The insurance recovery in excess of the recoverable costs of $66.0 million was recognized as property insurance recoveries in excess of losses incurred in 2013. The insurance recovery of $22.3 million allocated to the business interruption claim was recognized as a reduction to cost of sales ($15.0 million in 2013 and $7.3 million in 2012) consisting of recoverable costs (primarily relating to additional expenses associated with purchased product sold to our customers while certain of our nitric and sulfuric acid plants were being repaired) and certain lost profits. Cherokee Facility On November 13, 2012, a pipe ruptured within our 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 could only produce, on a limited basis, nitric acid and AN solution from purchased ammonia until the repairs were completed. Our insurance policy provided, for the policy period covering this claim, for repair or replacement cost coverage relating to property damage with a $2.5 million deductible and provided for business interruption coverage for certain lost profits and extra expense with a 30-day waiting period. As a result of this event, a notice of insurance claims for property damage and business interruption was filed with the insurance carriers. 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, we recorded an insurance claim receivable relating to this event, which offset the loss on the disposal of the damaged property and other recoverable costs incurred. As of December 31, 2013, our insurance carriers approved and funded advance payments relating to our business interruption claim totaling $15 million. We received correspondence associated with the approval of these payments, 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. The business interruption insurance recovery of $15 million was applied against recoverable costs (primarily relating to additional expenses associated with purchased product sold or used in products sold to our customers while our facility was being repaired) totaling $13.6 million as a reduction to cost of sales in 2013. The insurance recovery in excess of recoverable costs of $1.4 million was deferred (included in deferred gain on insurance recoveries at December 31, 2013) since this amount relates to lost profits, which is considered a gain contingency. The deferred portion of this recovery, and any additional recoveries, will be recognized when, realized or realizable and earned. As of December 31, 2013, the balance of the insurance claim receivable, included in accounts receivable, relating to this event was $1.9 million, consisting of recoverable costs associated with our property insurance claim. See additional information regarding the conclusion of insurance claims relating to this event discussed under Note 21-Subsequent Events. 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.

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

12 Months Ended

Dec. 31, 2013

Other Income And Expenses [Abstract]

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

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


	2013			2012			2011
	(In Thousands)
Other income:
Realized and unrealized gains on carbon credits	$	1,233		$	876		$	1,995
Settlements of litigation and potential litigation (1)		545			2,303			1,562
Miscellaneous income (2)		545			632			381

Total other income	$	2,323		$	3,811		$	3,938

Other expense:
Dismantle and demolition expense (3)	$	2,578		$	—		$	—
Realized and unrealized losses on contractual obligations associated with carbon credits		1,233			721			1,844
Miscellaneous penalties		824			112			168
Losses on sales and disposals of property and equipment		737			996			1,280
Miscellaneous expense (2)		302			289			531

Total other expense	$	5,674		$	2,118		$	3,823

Other income (expense), net	$	(3,351	)	$	1,693		$	115

Non-operating other income, net:
Interest income	$	165		$	87		$	77
Miscellaneous income (2)		1			263			—
Miscellaneous expense (2)		(66	)		(69	)		(77	)

Total non-operating other income, net	$	100		$	281		$	—

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

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

(3)	Amount relates to the dismantling and demolition of certain plant and equipment at our chemical facilities.

Segment Information

12 Months Ended

Dec. 31, 2013

Segment Reporting [Abstract]

Segment Information

18. 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 three operating segments (business segments) but only two reportable 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 primarily 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, carbon dioxide, 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.

During 2012 and 2013, 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 2012, a pipe rupture that damaged the ammonia plant at the Cherokee Facility in November 2012 and numerous mechanical issues at the Pryor Facility during 2012 and 2013, all resulting in lost production and causing an adverse effect on 2012 and 2013 sales and operating income. Also see Note 16 – Property and Business Interruption Insurance Claims and Recoveries and Note 21 – Subsequent Events.

In October 2012 and August 2013, a subsidiary within our Chemical Business acquired working interests in certain natural gas properties. Since our Chemical Business purchases a significant amount of natural gas as a feedstock for the production of anhydrous ammonia, management considers these acquisitions as economic hedges against a portion of 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, 2013, our Chemical Business employed 530 persons, with 156 represented by unions under agreements, which will expire in November of 2016 through October of 2018.

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.

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


	2013			2012			2011
	(In Thousands)
Net sales:
Chemical:
Agricultural products	$	167,614		$	217,329		$	231,599
Industrial acids and other chemical products		141,936			162,498			161,776
Mining products		63,042			96,538			118,479
Natural gas		8,077			1,448			—

Total Chemical		380,669			477,813			511,854
Climate Control:
Geothermal and water source heat pumps		183,757			162,697			183,789
Hydronic fan coils		64,541			55,812			54,379
Other HVAC products		36,720			47,662			43,397

Total Climate Control		285,018			266,171			281,565
Other		13,600			15,047			11,837

	$	679,287		$	759,031		$	805,256

Gross profit:
Chemical	$	46,165		$	97,692		$	130,687
Climate Control		92,907			80,981			88,178
Other		4,484			5,063			4,153

	$	143,556		$	183,736		$	223,018

Operating income:
Chemical	$	87,784		$	82,101		$	116,503
Climate Control		30,386			25,834			32,759
Other		1,699			2,091			1,584
General corporate expenses (1)		(14,561	)		(14,371	)		(14,403	)

		105,308			95,655			136,443
Interest expense, net		13,986			4,237			6,658
Losses on extinguishment of debt		1,296			—			136
Non-operating expense (income), net:
Chemical		(1	)		(1	)		(1	)
Climate Control		(1	)		(1	)		(2	)
Corporate and other business operations		(98	)		(279	)		3
Provisions for income taxes		35,421			33,594			46,208
Equity in earnings of affiliate—Climate Control		(436	)		(681	)		(543	)

Income from continuing operations	$	55,141		$	58,786		$	83,984

(1)	General corporate expenses consist of the following:


	2013			2012			2011
	(In Thousands)
Selling, general and administrative:
Personnel costs	$	(8,096	)	$	(8,110	)	$	(6,791	)
Professional fees		(4,813	)		(4,116	)		(3,804	)
All other		(2,208	)		(2,533	)		(3,404	)

Total selling, general and administrative		(15,117	)		(14,759	)		(13,999	)
Other income		584			388			226
Other expense		(28	)		—			(630	)

Total general corporate expenses	$	(14,561	)	$	(14,371	)	$	(14,403	)

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


	2013		2012		2011
	(In Thousands)
Depreciation, depletion and amortization of PP&E:
Chemical	$	23,497	$	16,355	$	14,659
Climate Control		4,707		4,250		3,853
Other		49		32		107
Corporate assets		57		44		143

Total depreciation, depletion and amortization of PP&E	$	28,310	$	20,681	$	18,762

Additions to PP&E:
Chemical	$	160,343	$	141,399	$	39,835
Climate Control		5,576		5,816		5,746
Other		65		889		54
Corporate assets		435		2,701		2,322

Total additions to PP&E	$	166,419	$	150,805	$	47,957

Total assets at December 31:
Chemical	$	842,725	$	394,479	$	294,886
Climate Control		159,960		139,526		160,515
Other		6,832		8,204		7,857
Corporate assets		73,580		34,403		38,751

Total assets	$	1,083,097	$	576,612	$	502,009

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. General corporate expenses consist of SG&A, other income and other expense that are not allocated to one of our business segments.

Identifiable assets by business segment are those assets used in the operations of each business. Corporate assets are those principally owned by LSB or by subsidiaries not involved in the three business segments.

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	2013		2012		2011
	(In Thousands)
Canada	$	19,976	$	21,079	$	23,765
Other		14,178		11,091		12,450

	$	34,154	$	32,170	$	36,215

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 6%, 9% and 11% of our total net sales for 2013, 2012 and 2011, respectively. See discussion concerning the supply agreement in Note 11 – 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.

+ References

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+ Details

Related Party Transactions	12 Months Ended
Related Party Transactions	Dec. 31, 2013
Related Party Transactions [Abstract]
Related Party Transactions	19. Related Party Transactions Golsen Group In January 2011, 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, 2010. 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. In March 2013, we declared and subsequently 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. Appointment of New Director On March 15, 2013, our Board of Directors appointed Mr. Lance Benham as a new member of our Board of Directors. Mr. Benham’s appointment fills the board vacancy resulting from the passing of Mr. Horace Rhodes in January 2013. At the 2013 annual meeting of stockholders held in May, Mr. Benham was elected to serve with the class of directors having a term that will expire in 2016. In January 2013, Mr. Benham retired as Senior Vice President of SAIC Energy, Environment & Infrastructure, LLC (“SAIC Energy”), a subsidiary of Science Applications International Corporation (“SAIC”). There are no arrangements or understandings between Mr. Benham and any other person pursuant to which Mr. Benham was appointed as a director of LSB. During 2012, we incurred approximately $0.1 million with SAIC Energy for engineering services relating to our chemical facilities. During 2013, we incurred approximately $11.7 million with SAIC Energy for engineering services and deconstruction services relating to our chemical facilities. During 2013, we negotiated several agreements with SAIC Constructors, LLC (“SAIC Constructors”), a subsidiary of SAIC, to engineer, procure and construct the ammonia plant, the Nitric Acid Plant, a nitric acid concentrator and certain support facilities. We expect SAIC Constructor’s fees in connection with these agreements to be approximately $39 million.

- 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 + Details

Supplemental Cash Flow Information

12 Months Ended

Dec. 31, 2013

Supplemental Cash Flow Elements [Abstract]

Supplemental Cash Flow Information

20. Supplemental Cash Flow Information

The following provides additional information relating to cash flow activities:


	Year Ended December 31,
	2013		2012		2011
	(In Thousands)
Cash payments for:
Interest on long-term debt and other	$	451	$	4,325	$	6,547
Income taxes, net of refunds	$	13,320	$	21,766	$	49,129
Noncash investing and financing activities:
Insurance claims receivable associated with property, plant and equipment	$	249	$	546	$	—
Other assets, accounts payable, other liabilities, and long-term debt associated with additions of property, plant and equipment	$	14,465	$	15,522	$	6,289
Long-term debt associated with additions of capitalized internal-use software and software development	$	4,011	$	—	$	—
Secured term loan extinguished	$	66,563	$	—	$	—
Debt issuance costs incurred associated with senior secured notes	$	6,498	$	—	$	—
Debt issuance costs written off associated with secured term loan	$	630	$	—	$	—
Prepayment premium incurred associated with secured term loan	$	666	$	—	$	—
Debt issuance costs incurred associated with secured term loan	$	—	$	—	$	839
Debt issuance costs written off associated with 5.5% debentures	$	—	$	—	$	353
Accrued liabilities extinguished associated with 5.5% debentures	$	—	$	—	$	349
5.5% debentures converted to common stock	$	—	$	—	$	26,900

Subsequent Events	12 Months Ended
Subsequent Events	Dec. 31, 2013
Subsequent Events [Abstract]
Subsequent Events	21. Subsequent Events Conclusion of Insurance Claims-Cherokee Facility-As discussed in Note 16, we filed an insurance claim for losses and damages in connection with a November 2012 pipe rupture within the Cherokee Facility. During 2013, our insurance carriers advanced $15 million on the insurance claim. In January 2014, we settled the claim with our insurance carriers for the aggregate amount of approximately $43.5 million (of which approximately $36.5 million relates to the business interruption claim), comprised of $15 million previously paid to us and $28.5 million paid to us in January 2014. The $43.5 million settlement amount is net of our $2.5 million property insurance deductible. As a result, an insurance recovery of approximately $28 million will be recognized as income associated with this settlement in the first quarter of 2014. Downtime at the Pryor Facility – As discussed in Note 18 – Segment Information, the Pryor Facility has encountered numerous mechanical issues during 2012 and 2013. In January 2014, the Pryor Facility suspended production as the result of continued mechanical issues. Dividends Declared on Preferred Stock – In January 2014, our board of directors declared dividends totaling $300,000 on our Series B Preferred and our Series D Preferred, which dividends were paid on February 15, 2014. 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.

Quarterly Financial Data

12 Months Ended

Dec. 31, 2013

Quarterly Financial Information Disclosure [Abstract]

Quarterly Financial Data

Supplementary Financial Data

Quarterly Financial Data (Unaudited)


	Three months ended
	March 31			June 30		September 30			December 31
	(In Thousands, Except Per Share Amounts)
2013 (1)
Net sales	$	150,679		$	202,223	$	177,350		$	149,035

Gross profit (2)	$	25,422		$	38,659	$	48,909		$	30,566

Income (loss) from continuing operations (2) (3)	$	(68	)	$	7,486	$	10,250		$	37,473
Net loss (income) from discontinued operations		—			59		(10	)		130

Net income (loss)	$	(68	)	$	7,427	$	10,260		$	37,343

Net income (loss) applicable to common stock	$	(368	)	$	7,427	$	10,260		$	37,343

Income (loss) per common share:
Basic:
Income (loss) from continuing operations	$	(0.02	)	$	0.33	$	0.46		$	1.67
Net loss from discontinued operations		—			—		—			(0.01	)

Net income (loss)	$	(0.02	)	$	0.33	$	0.46		$	1.66

Diluted:
Income (loss) from continuing operations	$	(0.02	)	$	0.31	$	0.43		$	1.59
Net loss from discontinued operations		—			—		—			(0.01	)

Net income (loss)	$	(0.02	)	$	0.31	$	0.43		$	1.58

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

(1)

During 2012 and 2013, 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 2012, a pipe rupture that damaged the ammonia plant at the Cherokee Facility in November 2012 and numerous mechanical issues at the Pryor Facility during 2012 and 2013, all resulting in lost production and significant adverse effect on 2012 and 2013 operating results.

(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 recoveries:
2013	$	10,810	$	3,400	$	4,227	$	10,203

2012	$	—	$	—	$	—	$	7,300

Precious metals recoveries:
2013	$	—	$	—	$	4,493	$	—

2012	$	29	$	—	$	250	$	301

(3)	The following items increased income from continuing operations:


	Three months ended
	March 31		June 30		September 30		December 31
	(In Thousands)
Property insurance recoveries:
2013	$	—	$	—	$	255	$	66,000

Interest expense, net:
2013	$	731	$	536	$	5,395	$	7,324

2012	$	1,132	$	1,179	$	1,489	$	437

Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2013

Valuation And Qualifying Accounts [Abstract]

Valuation and Qualifying Accounts

Schedule II - Valuation and Qualifying Accounts

Years ended December 31, 2013, 2012, and 2011

(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):
2013	$	636	$	478		$	287	$	827

2012	$	955	$	(214	)	$	105	$	636

2011	$	636	$	347		$	28	$	955

Inventory-reserve for slow-moving items (1):
2013	$	1,818	$	249		$	678	$	1,389

2012	$	1,767	$	181		$	130	$	1,818

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

Notes receivable—allowance for doubtful accounts (1):
2013	$	970	$	—		$	—	$	970

2012	$	970	$	—		$	—	$	970

2011	$	970	$	—		$	—	$	970

Deferred tax assets—valuation allowance (1):
2013	$	273	$	25		$	—	$	298

2012	$	344	$	—		$	71	$	273

2011	$	310	$	34		$	—	$	344

(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, 2013

Accounting Policies [Abstract]

Basis of Consolidation

Reclassifications

Use of Estimates

Business Combinations

Cash and Cash Equivalents

Accounts Receivable

Inventories

Precious Metals

Property, Plant and Equipment

Impairment of Long-Lived Assets

Noncurrent Restricted Cash

Noncurrent Restricted Investments

Debt Issuance Costs

Goodwill


	December 31,
	2013		2012
	(In Thousands)
Chemical	$	1,621	$	1,621
Climate Control		103		103

Total goodwill	$	1,724	$	1,724

Short-Term Financing

Short-Term Financing - Our short-term financing relates to agreements entered into to finance a portion of our annual premiums for certain of our insurance policies.

Accrued Insurance Liabilities

Accrued Warranty Costs

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:


	2013		2012		2011
	(In Thousands)
Chemical:
Shipping costs - Net sales (1)	$	21,954	$	23,395	$	26,179

Handling costs - SG&A (2)	$	5,437	$	5,746	$	5,024

Climate Control:
Shipping and handling costs - SG&A (2)	$	9,520	$	8,897	$	8,564

(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.


	2013		2012		2011
	(In Thousands)
Advertising costs	$	3,157	$	3,365	$	4,528

The assets for climate reserve tonnes (“carbon credits”) are recognized in the balance sheet and are measured at fair value.

Derivatives, Hedges, Financial Instruments and Carbon Credits

The assets for climate reserve tonnes (“carbon credits”) are recognized in the balance sheet and are measured at fair value.

Income per Common Share

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

Goodwill Relates to Business Acquisitions

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


	December 31,
	2013		2012
	(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:


	2013		2012		2011
	(In Thousands)
Chemical:
Shipping costs - Net sales (1)	$	21,954	$	23,395	$	26,179

Handling costs - SG&A (2)	$	5,437	$	5,746	$	5,024

Climate Control:
Shipping and handling costs - SG&A (2)	$	9,520	$	8,897	$	8,564

(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

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.


	2013		2012		2011
	(In Thousands)
Advertising costs	$	3,157	$	3,365	$	4,528

Income Per Common Share (Tables)

12 Months Ended

Dec. 31, 2013

Earnings Per Share [Abstract]

Computation of Basic and Diluted Net Income Per Common Share

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


	2013			2012			2011
	(Dollars In Thousands, Except Per Share Amounts)
Numerator:
Net income:	$	54,962		$	58,604		$	83,842
Dividends on Series B Preferred		(240	)		(240	)		(240	)
Dividends on Series D Preferred		(60	)		(60	)		(60	)
Dividends on Noncumulative Preferred		—			—			(5	)

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

Numerator for basic net income per common share - net income applicable to common stock		54,662			58,304			83,537
Dividends on preferred stocks assumed to be converted, if dilutive		300			300			305
Interest expense including amortization of debt issuance costs, net of income taxes, on convertible debt assumed to be converted, if dilutive		—			—			299

Numerator for diluted net income per common share	$	54,962		$	58,604		$	84,141

Denominator:
Denominator for basic net income per common share - weighted-average shares		22,465,176			22,359,967			21,962,294
Effect of dilutive securities:
Convertible preferred stocks		916,666			917,006			935,432
Stock options		215,124			261,596			325,752
Convertible notes payable		—			—			275,764

Dilutive potential common shares		1,131,790			1,178,602			1,536,948

Denominator for dilutive net income per common share - adjusted weighted-average shares and assumed conversions		23,596,966			23,538,569			23,499,242

Basic net income per common share	$	2.43		$	2.61		$	3.80

Diluted net income per common share	$	2.33		$	2.49		$	3.58

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:

2013

2012

2011

Stock options

246,391

254,000

35,701

Accounts Receivable, net (Tables)

12 Months Ended

Dec. 31, 2013

Receivables [Abstract]

Net Accounts Receivable


	December 31,
	2013			2012
	(In Thousands)
Trade receivables	$	77,899		$	72,505
Insurance claims		1,865			10,059
Other		1,633			873

		81,397			83,437
Allowance for doubtful accounts		(827	)		(636	)

	$	80,570		$	82,801

Inventories (Tables)

12 Months Ended

Dec. 31, 2013

Inventory Disclosure [Abstract]

Schedule of Inventories


	Finished Goods		Work-in- Process		Raw Materials		Total
	(In Thousands)
December 31, 2013:
Chemical products	$	18,744	$	—	$	2,593	$	21,337
Climate Control products		7,552		2,838		21,278		31,668
Industrial machinery and components		2,867		—		—		2,867

	$	29,163	$	2,838	$	23,871	$	55,872

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

Changes in Inventory Reserves

Changes in our inventory reserves for slow-moving items are as follows:


	2013			2012			2011
	(In Thousands)
Balance at beginning of year	$	1,818		$	1,767		$	1,616
Provisions for losses		249			181			751
Write-offs and disposals		(678	)		(130	)		(600	)

Balance at end of year	$	1,389		$	1,818		$	1,767

Property, Plant and Equipment (Tables)

12 Months Ended

Dec. 31, 2013

Property Plant And Equipment [Abstract]

Schedule of Property, Plant and Equipment


	Useful lives	December 31,
	in years	2013		2012
		(In Thousands)
Machinery, equipment and automotive	3 - 30	$	319,088	$	253,317
Proved natural gas properties	*		66,764		49,801
Buildings and improvements	8 - 30		48,379		44,248
Furniture, fixtures and store equipment	3 - 10		6,933		6,718
Assets under capital leases	10		1,672		1,468
Land improvements	10 - 40		6,214		1,148
Construction in progress	N/A		110,376		52,673
Capital spare parts	N/A		9,718		5,430
Land	N/A		9,780		10,386

			578,924		425,189
Less accumulated depreciation, depletion and amortization			162,123		143,318

		$	416,801	$	281,871

Current and Noncurrent Accrued and Other Liabilities (Tables)

12 Months Ended

Dec. 31, 2013

Other Liabilities Disclosure [Abstract]

Summary of Current and Noncurrent Accrued and Other Liabilities


	December 31,
	2013		2012
	(In Thousands)
Accrued interest	$	13,925	$	569
Accrued payroll and benefits		8,981		6,612
Deferred revenue on extended warranty contracts		7,407		7,007
Accrued warranty costs		7,297		6,172
Customer deposits		5,500		8,189
Other		23,083		22,518

		66,193		51,067
Less noncurrent portion		17,086		16,369

Current portion of accrued and other liabilities	$	49,107	$	34,698

Accrued Warranty Costs (Tables)

12 Months Ended

Dec. 31, 2013

Guarantees [Abstract]

Changes in Product Warranty Obligation (Accrued Warranty Costs)

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


	2013			2012			2011
	(In Thousands)
Balance at beginning of year	$	6,172		$	5,370		$	3,996
Amounts charged to costs and expenses		7,388			6,710			6,539
Costs incurred		(6,263	)		(5,908	)		(5,165	)

Balance at end of year	$	7,297		$	6,172		$	5,370

Long-Term Debt (Tables)

12 Months Ended

Dec. 31, 2013

Debt Disclosure [Abstract]

Schedule of Long-Term Debt


	December 31,
	2013		2012
	(In Thousands)
Working Capital Revolver Loan (A)	$	—	$	—
7.75% Senior Secured Notes due 2019 (B)		425,000		—
Secured Promissory Note (C)		29,555		—
Secured Term Loan (B)		—		68,438
Other, with a current weighted-average interest rate of 3.99%, most of which is secured primarily by machinery and equipment		8,412		4,003

		462,967		72,441
Less current portion of long-term debt (D)		9,262		4,798

Long-term debt due after one year (D)	$	453,705	$	67,643

(A)

The lender has the ability to, upon an event of default, as defined, terminate the Amended Working Capital Revolver Loan and make the balance outstanding, if any, due and payable in full.

•

incur additional indebtedness;

•

create liens on, sell or otherwise dispose of our assets;

•

engage in certain fundamental corporate changes or changes to our business activities;

•

make certain material acquisitions;

•

make other restricted payments, including investments;

•

repay certain indebtedness;

•

engage in certain affiliate transactions;

•

declare dividends and distributions;

•

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

•

dispose assets.

The Amended Working Capital Revolver Loan allows the Borrowers and subsidiaries under the Senior Secured Notes to guarantee those notes.

•

distributions and pay dividends by LSB with respect to amounts in excess of $0.5 million during each fiscal year;

•

acquisitions of treasury stock by LSB with respect to amounts in excess of $0.5 million during each fiscal year;

•

certain hedging agreements;

•

investments in joint ventures and certain subsidiaries of LSB in an aggregate amount not exceeding $35.0 million; and

•

other investments in an aggregate amount not exceeding $50.0 million at any one time outstanding.

(B)

The Senior Secured Notes bear interest at the rate of 7.75% per year and mature on August 1, 2019. Interest is to be paid semiannually, beginning on February 1, 2014.

Those subsidiaries that provided guarantees of the Senior Secured Notes will be released from such guarantees upon the occurrence of certain events, including the following:

•

the designation of such guarantor as an unrestricted subsidiary;

•

the release or discharge of any guarantee or indebtedness that resulted in the creation of the guarantee of the Senior Secured Notes by such guarantor;

•

the sale or other disposition, including by way of merger or otherwise, of its capital stock or of all or substantially all of the assets, of such guarantor; or

•


Year	Percentage
2016		103.875	%
2017		101.938	%
2018 and thereafter		100.000	%

The Indenture contains covenants that, among other things, limit LSB’s ability, with certain exceptions and as defined in the Indenture, to:

•

incur additional indebtedness;

•

pay dividends;

•

repurchase LSB’ common and preferred stocks;

•

make investments;

•

repay certain indebtedness;

•

create liens on, sell or otherwise dispose of our assets;

•

engage in mergers, consolidations or other forms of recapitalization;

•

engage in sale-leaseback transactions; or

•

engage in certain affiliate transactions.

(C)

(D)

Maturities of long-term debt for each of the five years after December 31, 2013 are as follows (in thousands):


2014	$	9,262
2015		8,880
2016		16,354
2017		477
2018		2,994
Thereafter		425,000

	$	462,967

- 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 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 3: 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 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=26873400&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 505
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

Reference 8: 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 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, 2013

Income Tax Disclosure [Abstract]

Provisions for Income Taxes

Provisions for income taxes are as follows:


	2013			2012			2011
	(In Thousands)
Current:
Federal	$	(1,225	)	$	28,654		$	33,006
State		1,357			4,695			4,514

Total Current	$	132		$	33,349		$	37,520

Deferred:
Federal	$	32,197		$	559		$	7,543
State		3,092			(314	)		1,145

Total Deferred	$	35,289		$	245		$	8,688

Provisions for income taxes	$	35,421		$	33,594		$	46,208

Schedule of Deferred Tax Assets and Liabilities

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


	December 31,
	2013			2012
	(In Thousands)
Deferred tax assets
Allowance for doubtful accounts	$	755		$	696
Asset impairment		782			764
Inventory		2,168			2,792
Deferred compensation		3,977			3,660
Other accrued liabilities		6,429			5,772
Hedging		467			700
Net operating loss carryforwards		12,046			310
Other		3,823			3,001

Total deferred tax assets		30,447			17,695
Less valuation allowance on deferred tax assets		(298	)		(273	)

Net deferred tax assets	$	30,149		$	17,422

Deferred tax liabilities
Property, plant and equipment	$	77,126		$	30,235
Prepaid and other insurance reserves		5,182			3,855
Investment in unconsolidated affiliate		239			433
Other		687			695

Total deferred tax liabilities	$	83,234		$	35,218

Net deferred tax liabilities	$	(53,085	)	$	(17,796	)

Consolidated balance sheet classification:
Net current deferred tax assets	$	13,613		$	3,224
Net noncurrent deferred tax liabilities		(66,698	)		(21,020	)

Net deferred tax liabilities	$	(53,085	)	$	(17,796	)

Net deferred tax liabilities by tax jurisdiction:
Federal	$	(48,503	)	$	(16,324	)
State		(4,582	)		(1,472	)

Net deferred tax liabilities	$	(53,085	)	$	(17,796	)

Income from Continuing Operations Before Provision for Income Taxes


	2013			2012			2011
	(In Thousands)
Provisions for income taxes at federal statutory rate	$	31,697		$	32,391		$	45,567
State current and deferred income taxes		3,916			3,533			5,088
Domestic production activities deduction		—			(1,933	)		(3,091	)
Effect of tax return to tax provision reconciliation		(318	)		(216	)		(958	)
Other		126			(181	)		(398	)

Provisions for income taxes	$	35,421		$	33,594		$	46,208

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:


	2013			2012			2011
	(In Thousands)
Balance at beginning of year	$	2,292		$	709		$	700
Additions based on tax positions related to the current year		97			131			217
Additions based on tax positions of prior years		255			1,937			—
Reductions for tax positions of prior years		(123	)		(485	)		(51	)
Settlements		(112	)		—			(157	)

Balance at end of year	$	2,409		$	2,292		$	709

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2013

Commitments And Contingencies Disclosure [Abstract]

Schedule of Future Minimum Payments on Leases

Future minimum payments on operating leases with initial or remaining terms of one year or more at December 31, 2013, are as follows:


	Operating Leases
2014	$	4,451
2015		2,775
2016		1,929
2017		1,675
2018		1,421
Thereafter		1,330

Total minimum lease payments	$	13,581

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

12 Months Ended

Dec. 31, 2013

Derivative Instruments And Hedging Activities Disclosure [Abstract]

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, 2013 and 2012:


			Fair Value Measurements at December 31, 2013 Using
Description	Total Fair Value at December 31, 2013		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, 2012
	(In Thousands)
Assets—Supplies, prepaid items and other:
Commodities contracts	$	31	$	31	$	—	$	—	$	79
Carbon credits		1,284		—		—		1,284		91

Total	$	1,315	$	31	$	—	$	1,284	$	170

Liabilities—Current and noncurrent accrued and other liabilities:
Contractual obligations—carbon credits	$	1,284	$	—	$	—	$	1,284	$	91
Interest rate contracts		1,240		—		1,240		—		1,874

Total	$	2,524	$	—	$	1,240	$	1,284	$	1,965

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
	2013			2012			2011			2013			2012			2011
	(In Thousands)
Beginning balance	$	91		$	42		$	644		$	(91	)	$	(42	)	$	(644	)
Transfers into Level 3		—			—			—			—			—			—
Transfers out of Level 3		—			—			—			—			—			—
Total realized and unrealized gains (losses) included in earnings		1,233			876			1,995			(1,233	)		(721	)		(1,844	)
Purchases		—			—			—			—			—			—
Issuances		—			—			—			—			—			—
Sales		(40	)		(827	)		(2,597	)		—			—			—
Settlements		—			—			—			40			672			2,446

Ending balance	$	1,284		$	91		$	42		$	(1,284	)	$	(91	)	$	(42	)

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	$	1,193		$	78		$	42		$	(1,193	)	$	(78	)	$	(42	)

Net Gains (Losses) Included in Earnings and Income Statement Classifications

Net gains (losses) included in earnings and the income statement classifications are as follows:


	2013			2012			2011
	(In Thousands)
Cost of sales—Commodities contracts	$	(244	)	$	14		$	(523	)
Cost of sales—Foreign exchange contracts		—			(19	)		46
Other income—Carbon credits		1,233			876			1,995
Other expense—Contractual obligations relating to carbon credits		(1,233	)		(721	)		(1,844	)
Interest expense—Interest rate contracts		(33	)		(523	)		(1,925	)

Total net losses included in earnings	$	(277	)	$	(373	)	$	(2,251	)

Stockholders' Equity (Tables)

12 Months Ended

Dec. 31, 2013

Valuation Assumptions of Granted Stock Options

The following table summarizes information about these granted stock options:


	2013			2012			2011
Weighted-average risk-free interest rate		N/A			N/A			1.21	%
Dividend yield		N/A			N/A			—
Weighted-average expected volatility		N/A			N/A			48.59	%
Total weighted-average expected forfeiture rate		N/A			N/A			2.97	%
Weighted-average expected life (years)		N/A			N/A			5.90
Total weighted-average remaining vesting period in years (1)		2.45			3.38			4.30
Total fair value of options granted		N/A			N/A		$	4,064,000
Stock-based compensation expense—Cost of sales (1)	$	227,000		$	278,000		$	60,000
Stock-based compensation expense—SG&A (1)	$	1,315,000		$	1,374,000		$	1,039,000
Income tax benefit (1)	$	(601,000	)	$	(603,000	)	$	(390,000	)

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

Non Qualified Stock Options [Member]

Stock Option Activities of Stock Option Plans

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


	2013
	Shares			Weighted- Average Exercise Price
Outstanding at beginning of year		258,050		$	8.50
Granted		—			N/A
Exercised		(71,825	)	$	8.00
Surrendered, forfeited or expired		—			N/A

Outstanding at end of year		186,225		$	8.70

Exercisable at end of year		42,625		$	8.96


	2013		2012		2011
Weighted-average fair value per option granted during year		N/A		N/A	$	16.25

Total intrinsic value of options exercised during the year	$	1,821,000	$	1,574,000	$	2,110,000

Total fair value of options vested during the year	$	737,000	$	731,000	$	730,000

Stock Options Outstanding and Exercisable

The following tables summarize information about non-qualified stock options outstanding and exercisable at December 31, 2013:

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

26,225

4.33

7.86

870,000

$ 8.01

155,000

2.75

8.01

5,116,000

$34.50

5,000

7.92

34.50

33,000

$7.86 – $34.50

186,225

3.11

8.70

6,019,000

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

20,975

4.33

7.86

695,000

$ 8.01

20,000

2.75

8.01

660,000

$34.50

1,650

7.92

34.50

11,000

$7.86 – $34.50

42,625

3.73

8.96

1,366,000

Qualified Stock Option Plans [Member]

Stock Option Activities of Stock Option Plans

The following information relates to our qualified stock option plans:


	December 31, 2013
	2008 Plan		1998 Plan
Maximum number of securities for issuance		1,000,000		N/A
Number of awards available to be granted		372,130		N/A
Number of qualified options outstanding		402,405		11,000
Number of qualified options exercisable		190,670		11,000


	2013
	Shares			Weighted- Average Exercise Price
Outstanding at beginning of year		478,915		$	22.28
Granted		—			N/A
Exercised		(43,285	)	$	10.16
Cancelled, forfeited or expired		(22,225	)	$	32.21

Outstanding at end of year		413,405		$	23.01

Exercisable at end of year		201,670		$	18.39


	2013		2012		2011
Weighted-average fair value per option granted during year		N/A		N/A	$	16.00

Total intrinsic value of options exercised during the year	$	1,149,000	$	895,000	$	3,294,000

Total fair value of options vested during the year	$	828,000	$	861,000	$	208,000

Stock Options Outstanding and Exercisable

The following table summarizes information about qualified stock options outstanding and exercisable at December 31, 2013:

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

1.92

5.10

395,000

$ 7.86 – $8.17

41,755

4.92

7.87

1,384,000

$ 9.69 – $9.97

132,650

4.83

9.69

4,156,000

$29.99 – $34.50

228,000

7.90

34.40

1,509,000

$5.10 – $34.50

413,405

6.46

23.01

7,444,000

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

1.92

5.10

395,000

$ 7.86 – $8.17

30,030

4.92

7.86

996,000

$ 9.69 – $9.97

85,400

4.83

9.69

2,675,000

$29.99 – $34.50

75,240

7.90

34.40

498,000

$5.10 – $34.50

201,670

5.83

18.39

4,564,000

Executive Benefit Agreements and Employee Savings Plans (Tables)

12 Months Ended

Dec. 31, 2013

Text Block [Abstract]

Executive Benefit Agreements

The following table includes information about these agreements:


	December 31,
	2013		2012
	(In Thousands)
Total undiscounted death benefits	$	6,417	$	6,667

Total accrued death benefits	$	4,121	$	4,185

Total undiscounted executive benefits	$	1,904	$	1,928

Total accrued executive benefits	$	1,280	$	1,365

Executive Benefit Expenses


				December 31,
	2013			2012		2011
	(In Thousands)
Costs associated with executive benefits included in SG&A, net	$	(2	)	$	186	$	158

Life Insurance Policies

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


	December 31,
	2013		2012
	(In Thousands)
Total face value of life insurance policies	$	26,242	$	21,242

Total cash surrender values of life insurance policies	$	6,184	$	5,439

Life Insurance Premiums

Cash surrender values of life insurance policies are included in other assets.


	2013			2012			2011
	(In Thousands)
Cost of life insurance premiums	$	1,159		$	851		$	851
Increases in cash surrender values		(745	)		(479	)		(499	)

Net cost of life insurance premiums included in SG&A	$	414		$	372		$	352

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

12 Months Ended

Dec. 31, 2013

Other Income And Expenses [Abstract]

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


	2013			2012			2011
	(In Thousands)
Other income:
Realized and unrealized gains on carbon credits	$	1,233		$	876		$	1,995
Settlements of litigation and potential litigation (1)		545			2,303			1,562
Miscellaneous income (2)		545			632			381

Total other income	$	2,323		$	3,811		$	3,938

Other expense:
Dismantle and demolition expense (3)	$	2,578		$	—		$	—
Realized and unrealized losses on contractual obligations associated with carbon credits		1,233			721			1,844
Miscellaneous penalties		824			112			168
Losses on sales and disposals of property and equipment		737			996			1,280
Miscellaneous expense (2)		302			289			531

Total other expense	$	5,674		$	2,118		$	3,823

Other income (expense), net	$	(3,351	)	$	1,693		$	115

Non-operating other income, net:
Interest income	$	165		$	87		$	77
Miscellaneous income (2)		1			263			—
Miscellaneous expense (2)		(66	)		(69	)		(77	)

Total non-operating other income, net	$	100		$	281		$	—

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

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

(3)	Amount relates to the dismantling and demolition of certain plant and equipment at our chemical facilities.

Segment Information (Tables)

12 Months Ended

Dec. 31, 2013

Segment Reporting [Abstract]

General Corporate Expenses

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


	2013			2012			2011
	(In Thousands)
Net sales:
Chemical:
Agricultural products	$	167,614		$	217,329		$	231,599
Industrial acids and other chemical products		141,936			162,498			161,776
Mining products		63,042			96,538			118,479
Natural gas		8,077			1,448			—

Total Chemical		380,669			477,813			511,854
Climate Control:
Geothermal and water source heat pumps		183,757			162,697			183,789
Hydronic fan coils		64,541			55,812			54,379
Other HVAC products		36,720			47,662			43,397

Total Climate Control		285,018			266,171			281,565
Other		13,600			15,047			11,837

	$	679,287		$	759,031		$	805,256

Gross profit:
Chemical	$	46,165		$	97,692		$	130,687
Climate Control		92,907			80,981			88,178
Other		4,484			5,063			4,153

	$	143,556		$	183,736		$	223,018

Operating income:
Chemical	$	87,784		$	82,101		$	116,503
Climate Control		30,386			25,834			32,759
Other		1,699			2,091			1,584
General corporate expenses (1)		(14,561	)		(14,371	)		(14,403	)

		105,308			95,655			136,443
Interest expense, net		13,986			4,237			6,658
Losses on extinguishment of debt		1,296			—			136
Non-operating expense (income), net:
Chemical		(1	)		(1	)		(1	)
Climate Control		(1	)		(1	)		(2	)
Corporate and other business operations		(98	)		(279	)		3
Provisions for income taxes		35,421			33,594			46,208
Equity in earnings of affiliate—Climate Control		(436	)		(681	)		(543	)

Income from continuing operations	$	55,141		$	58,786		$	83,984

General Corporate Expenses and Other Business Operations, Net

(1)	General corporate expenses consist of the following:


	2013			2012			2011
	(In Thousands)
Selling, general and administrative:
Personnel costs	$	(8,096	)	$	(8,110	)	$	(6,791	)
Professional fees		(4,813	)		(4,116	)		(3,804	)
All other		(2,208	)		(2,533	)		(3,404	)

Total selling, general and administrative		(15,117	)		(14,759	)		(13,999	)
Other income		584			388			226
Other expense		(28	)		—			(630	)

Total general corporate expenses	$	(14,561	)	$	(14,371	)	$	(14,403	)

PP&E and Total Assets by Business Segment

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


	2013		2012		2011
	(In Thousands)
Depreciation, depletion and amortization of PP&E:
Chemical	$	23,497	$	16,355	$	14,659
Climate Control		4,707		4,250		3,853
Other		49		32		107
Corporate assets		57		44		143

Total depreciation, depletion and amortization of PP&E	$	28,310	$	20,681	$	18,762

Additions to PP&E:
Chemical	$	160,343	$	141,399	$	39,835
Climate Control		5,576		5,816		5,746
Other		65		889		54
Corporate assets		435		2,701		2,322

Total additions to PP&E	$	166,419	$	150,805	$	47,957

Total assets at December 31:
Chemical	$	842,725	$	394,479	$	294,886
Climate Control		159,960		139,526		160,515
Other		6,832		8,204		7,857
Corporate assets		73,580		34,403		38,751

Total assets	$	1,083,097	$	576,612	$	502,009

Net Sales to Foreign Customers

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


Geographic Area	2013		2012		2011
	(In Thousands)
Canada	$	19,976	$	21,079	$	23,765
Other		14,178		11,091		12,450

	$	34,154	$	32,170	$	36,215

Supplemental Cash Flow Information (Tables)

12 Months Ended

Dec. 31, 2013

Supplemental Cash Flow Elements [Abstract]

Additional Information Relating to Cash Flow Activities

The following provides additional information relating to cash flow activities:


	Year Ended December 31,
	2013		2012		2011
	(In Thousands)
Cash payments for:
Interest on long-term debt and other	$	451	$	4,325	$	6,547
Income taxes, net of refunds	$	13,320	$	21,766	$	49,129
Noncash investing and financing activities:
Insurance claims receivable associated with property, plant and equipment	$	249	$	546	$	—
Other assets, accounts payable, other liabilities, and long-term debt associated with additions of property, plant and equipment	$	14,465	$	15,522	$	6,289
Long-term debt associated with additions of capitalized internal-use software and software development	$	4,011	$	—	$	—
Secured term loan extinguished	$	66,563	$	—	$	—
Debt issuance costs incurred associated with senior secured notes	$	6,498	$	—	$	—
Debt issuance costs written off associated with secured term loan	$	630	$	—	$	—
Prepayment premium incurred associated with secured term loan	$	666	$	—	$	—
Debt issuance costs incurred associated with secured term loan	$	—	$	—	$	839
Debt issuance costs written off associated with 5.5% debentures	$	—	$	—	$	353
Accrued liabilities extinguished associated with 5.5% debentures	$	—	$	—	$	349
5.5% debentures converted to common stock	$	—	$	—	$	26,900

Quarterly Financial Data (Tables)

12 Months Ended

Dec. 31, 2013

Quarterly Financial Information Disclosure [Abstract]

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)
2013 (1)
Net sales	$	150,679		$	202,223	$	177,350		$	149,035

Gross profit (2)	$	25,422		$	38,659	$	48,909		$	30,566

Income (loss) from continuing operations (2) (3)	$	(68	)	$	7,486	$	10,250		$	37,473
Net loss (income) from discontinued operations		—			59		(10	)		130

Net income (loss)	$	(68	)	$	7,427	$	10,260		$	37,343

Net income (loss) applicable to common stock	$	(368	)	$	7,427	$	10,260		$	37,343

Income (loss) per common share:
Basic:
Income (loss) from continuing operations	$	(0.02	)	$	0.33	$	0.46		$	1.67
Net loss from discontinued operations		—			—		—			(0.01	)

Net income (loss)	$	(0.02	)	$	0.33	$	0.46		$	1.66

Diluted:
Income (loss) from continuing operations	$	(0.02	)	$	0.31	$	0.43		$	1.59
Net loss from discontinued operations		—			—		—			(0.01	)

Net income (loss)	$	(0.02	)	$	0.31	$	0.43		$	1.58

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

(1)

During 2012 and 2013, 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 2012, a pipe rupture that damaged the ammonia plant at the Cherokee Facility in November 2012 and numerous mechanical issues at the Pryor Facility during 2012 and 2013, all resulting in lost production and significant adverse effect on 2012 and 2013 operating results.

(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 recoveries:
2013	$	10,810	$	3,400	$	4,227	$	10,203

2012	$	—	$	—	$	—	$	7,300

Precious metals recoveries:
2013	$	—	$	—	$	4,493	$	—

2012	$	29	$	—	$	250	$	301

(3)	The following items increased income from continuing operations:


	Three months ended
	March 31		June 30		September 30		December 31
	(In Thousands)
Property insurance recoveries:
2013	$	—	$	—	$	255	$	66,000

Interest expense, net:
2013	$	731	$	536	$	5,395	$	7,324

2012	$	1,132	$	1,179	$	1,489	$	437

Summary of Significant Accounting Policies - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Apr. 30, 2013
Summary Of Significant Accounting Policies [Line Items]
Assets held for sale	$ 0	$ 0
Non current restricted investments	209,990,000
Impairments of goodwill	0	$ 0	$ 0
Insurance coverage of general liability and auto liability risks	100,000,000			$ 100,000,000
Insurance policy covering pollution liability	$ 50,000,000
Tax benefit recognized	Greater than 50%
US Treasury [Member]
Summary Of Significant Accounting Policies [Line Items]
Non current restricted investments	$ 130,000,000
Original maturity period	13 weeks
CD [Member]
Summary Of Significant Accounting Policies [Line Items]
Original maturity period	No longer than approximately 26 weeks.
Balance in excess of FDIC-insured limits	$ 80,000,000
Cash and Cash Equivalents [Member]
Summary Of Significant Accounting Policies [Line Items]
Balance in excess of FDIC-insured limits	600,000
Non Current Restricted Cash [Member]
Summary Of Significant Accounting Policies [Line Items]
Balance in excess of FDIC-insured limits	49,800,000
Noncurrent Restricted Cash [Member] \| CD [Member]
Summary Of Significant Accounting Policies [Line Items]
Balance in excess of FDIC-insured limits	$ 79,800,000
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, 2013	Dec. 31, 2012
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

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, 2013	Dec. 31, 2012	Dec. 31, 2011
Chemical [Member]
Components Of Other Operating Cost And Expense Line Items
Shipping costs-Net sales	$ 21,954	$ 23,395	$ 26,179
Handling costs-SG&A	5,437	5,746	5,024
Climate Control [Member]
Components Of Other Operating Cost And Expense Line Items
Shipping and handling costs-SG&A	$ 9,520	$ 8,897	$ 8,564

Summary of Significant Accounting Policies - Advertising and Promotion of Products (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income Statement [Abstract]
Advertising costs	$ 3,157	$ 3,365	$ 4,528

Income Per Common Share - Computation of Basic and Diluted Net Income Per Common Share (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Numerator:
Net income	$ 37,343	$ 10,260	$ 7,427	$ (68)	$ 11,560	$ 6,708	$ 26,033	$ 14,303	$ 54,962	$ 58,604	$ 83,842
Total dividends on preferred stocks									(300)	(300)	(305)
Numerator for basic net income per common share - net income applicable to common stock	$ 37,343	$ 10,260	$ 7,427	$ (368)	$ 11,560	$ 6,708	$ 26,033	$ 14,003	54,662	58,304	83,537
Dividends on preferred stocks assumed to be converted, if dilutive									300	300	305
Interest expense including amortization of debt issuance costs, net of income taxes, on convertible debt assumed to be converted, if dilutive											299
Numerator for diluted net income per common share									$ 54,962	$ 58,604	$ 84,141
Denominator:
Denominator for basic net income per common share - weighted-average shares									22,465,176	22,359,967	21,962,294
Effect of dilutive securities:
Convertible preferred stocks									916,666	917,006	935,432
Stock options									215,124	261,596	325,752
Convertible notes payable											275,764
Dilutive potential common shares									1,131,790	1,178,602	1,536,948
Denominator for dilutive net income per common share - adjusted weighted-average shares and assumed conversions									23,596,966	23,538,569	23,499,242
Basic net income per common share	$ 1.66	$ 0.46	$ 0.33	$ (0.02)	$ 0.52	$ 0.30	$ 1.17	$ 0.63	$ 2.43	$ 2.61	$ 3.80
Diluted net income per common share	$ 1.58	$ 0.43	$ 0.31	$ (0.02)	$ 0.49	$ 0.28	$ 1.11	$ 0.61	$ 2.33	$ 2.49	$ 3.58
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)

Income Per Common Share - Antidilutive Securities Excluded from Computation of Earning Per Share (Detail) - shares	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Stock options	246,391	254,000	35,701

Accounts Receivable, net - Net Accounts Receivables (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Receivables [Abstract]
Trade receivables	$ 77,899	$ 72,505
Insurance claims	1,865	10,059
Other	1,633	873
Accounts receivable, gross	81,397	83,437
Allowance for doubtful accounts	(827)	(636)
Accounts receivable, net	$ 80,570	$ 82,801

Accounts Receivable, net - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2013 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	9
Percentage of net receivables	31.00%
Receivable Sales Agreement [Member]
Accounts Receivable Net [Line Items]
Contract period	The term of this agreement matures in August 2014, 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 receivables

Inventories - Schedule of Inventories (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Components Of Inventory [Line Items]
Finished Goods	$ 29,163	$ 36,851
Work-in- Process	2,838	3,576
Raw Materials	23,871	24,546
Total	55,872	64,973
Chemical Products [Member]
Components Of Inventory [Line Items]
Finished Goods	18,744	25,487
Raw Materials	2,593	4,194
Total	21,337	29,681
Climate Control Products [Member]
Components Of Inventory [Line Items]
Finished Goods	7,552	7,045
Work-in- Process	2,838	3,576
Raw Materials	21,278	20,352
Total	31,668	30,973
Industrial machinery and components [Member]
Components Of Inventory [Line Items]
Finished Goods	2,867	4,319
Total	$ 2,867	$ 4,319

Inventories - Additional Information (Detail) - USD ($)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Inventory [Line Items]
Inventory reserves	$ 1,389,000	$ 1,818,000	$ 1,767,000	$ 1,616,000
Climate Control Products [Member]
Inventory [Line Items]
Inventory reserves	1,389,000	1,818,000
Chemical Products [Member]
Inventory [Line Items]
Inventory reserves	$ 1,623,000	$ 975,000

Inventories - Changes in Inventory Reserves (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Inventory Disclosure [Abstract]
Balance at beginning of year	$ 1,818	$ 1,767	$ 1,616
Provisions for losses	249	181	751
Write-offs and disposals	(678)	(130)	(600)
Balance at end of year	$ 1,389	$ 1,818	$ 1,767

Property, Plant and Equipment - Schedule of Property, Plant and Equipment (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 578,924	$ 425,189
Less accumulated depreciation, depletion and amortization	162,123	143,318
Property, plant and equipment, net	416,801	281,871
Machinery, equipment and automotive [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 319,088	253,317
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	$ 48,379	44,248
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	$ 6,933	6,718
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	$ 1,672	1,468
Useful lives in years	10 years
Land improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 6,214	1,148
Land improvements [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Useful lives in years	10 years
Land improvements [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Useful lives in years	40 years
Proved natural gas properties [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 66,764	49,801
Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	110,376	52,673
Capital spare parts [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	9,718	5,430
Land [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 9,780	$ 10,386

Property, Plant and Equipment - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Property, Plant and Equipment [Line Items]
Accumulated amortization for assets capitalized under capital leases	$ 714,000	$ 567,000
Interest cost capitalized in PP&E	$ 3,986,000	$ 398,000
Minimum [Member] \| Chemical processing plants and plant infrastructure [Member]
Property, Plant and Equipment [Line Items]
Useful lives in years	15 years
Minimum [Member] \| Production, fabrication, and assembly equipment [Member]
Property, Plant and Equipment [Line Items]
Useful lives in years	7 years
Minimum [Member] \| Processing plant components [Member]
Property, Plant and Equipment [Line Items]
Useful lives in years	3 years
Minimum [Member] \| Trucks, automobiles, trailers, and other rolling stock [Member]
Property, Plant and Equipment [Line Items]
Useful lives in years	3 years
Maximum [Member] \| Chemical processing plants and plant infrastructure [Member]
Property, Plant and Equipment [Line Items]
Useful lives in years	30 years
Maximum [Member] \| Production, fabrication, and assembly equipment [Member]
Property, Plant and Equipment [Line Items]
Useful lives in years	15 years
Maximum [Member] \| Processing plant components [Member]
Property, Plant and Equipment [Line Items]
Useful lives in years	10 years
Maximum [Member] \| Trucks, automobiles, trailers, and other rolling stock [Member]
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, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Payables And Accruals [Abstract]
Accrued interest	$ 13,925	$ 569
Accrued payroll and benefits	8,981	6,612
Deferred revenue on extended warranty contracts	7,407	7,007
Accrued warranty costs	7,297	6,172	$ 5,370	$ 3,996
Customer deposits	5,500	8,189
Other	23,083	22,518
Total current and noncurrent accrued liabilities	66,193	51,067
Less noncurrent portion	17,086	16,369
Current portion of accrued and other liabilities	$ 49,107	$ 34,698

Accrued Warranty Costs - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2013
Disclosure Accrued Product Warranty Costs [Abstract]
Commercial and industrial product base warranty coverage for manufactured equipment	Eighteen months from the date of shipment or twelve months from the date of start up, 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 (Accrued Warranty Costs) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Disclosure Accrued Product Warranty Costs [Abstract]
Balance at beginning of year	$ 6,172	$ 5,370	$ 3,996
Amounts charged to costs and expenses	7,388	6,710	6,539
Costs incurred	(6,263)	(5,908)	(5,165)
Balance at end of year	$ 7,297	$ 6,172	$ 5,370

Asset Retirement Obligations - Additional Information (Detail) - USD ($)	Dec. 31, 2013	Dec. 31, 2012
Asset Retirement Obligation Disclosure [Abstract]
Accrued liability for AROs	$ 304,000	$ 154,000

Long-Term Debt - Schedule of Long-Term Debt (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Debt Instrument [Line Items]
Long-term debt	$ 462,967	$ 72,441
Less current portion of long-term debt	9,262	4,798
Long-term debt due after one year	453,705	67,643
Working Capital Revolver Loan [Member]
Debt Instrument [Line Items]
Long-term debt
7.75% Senior Secured Notes due 2019 [Member]
Debt Instrument [Line Items]
Long-term debt	425,000
Secured Promissory Note [Member]
Debt Instrument [Line Items]
Long-term debt	29,555
Secured Term Loan [Member]
Debt Instrument [Line Items]
Long-term debt		68,438
Other, with a current weighted-average interest rate of 3.99%, most of which is secured primarily by machinery, equipment [Member]
Debt Instrument [Line Items]
Long-term debt	$ 8,412	$ 4,003

Long-Term Debt - Schedule of Long-Term Debt (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2013 USD ($) Guarantors	Dec. 31, 2011 USD ($)	Dec. 31, 2012
Debt Instrument [Line Items]
Aggregate principal amount of notes sold		$ 26,900,000
Earliest redemption date	Aug. 01, 2016
Loss on extinguishment of debt	$ (1,296,000)	$ (136,000)
Senior Secured Notes [Member]
Debt Instrument [Line Items]
Debt instrument, interest rate	7.75%
Maturity date	Aug. 01, 2019
Offering date	Aug. 07, 2013
Aggregate principal amount of notes sold	$ 425,000,000
Net proceeds received from private placement of notes	$ 351,000,000
Debt instrument, start date of interest payment	Feb. 01, 2014
Number of unsecured guarantors \| Guarantors	2
Change in control purchase price	101.00%
Period to complete notes exchange from effective date	180 days
Period to have registration statement declared effective	365 days
Interest rate increase for default	0.25%
Daily penalty amount for default	$ 3,000
Default duration for increased interest rate	90 days
Maximum interest rate increase for default	1.00%
Maximum daily penalty amount for default	$ 12,000
Secured Term Loan [Member]
Debt Instrument [Line Items]
Repayment of outstanding borrowings	67,200,000
Loss on extinguishment of debt	$ 1,300,000
7.75% Senior Secured Notes due 2019 [Member]
Debt Instrument [Line Items]
Debt instrument, interest rate	7.75%		7.75%
Maturity Year	2019
Secured Promissory Note [Member]
Debt Instrument [Line Items]
Maturity date	Feb. 01, 2016
Proceeds of the Secured Promissory Note	$ 35,000,000
Purchase price of business acquisition	$ 50,000,000
Secured Promissory Notes, interest rate description	Principal and interest are payable monthly based on a five-year amortization at a defined LIBOR rate plus 300 basis points
Secured Promissory Note, interest rate	3.24%
Final balloon payment	$ 15,300,000
Other, with a current weighted-average interest rate of 3.99%, most of which is secured primarily by machinery, equipment [Member]
Debt Instrument [Line Items]
Weighted-average interest rate of other debt	3.99%
2016 [Member]
Debt Instrument [Line Items]
Redemption price	103.875%
2017 [Member]
Debt Instrument [Line Items]
Redemption price	101.938%
2018 and Thereafter [Member]
Debt Instrument [Line Items]
Redemption price	100.00%
Minimum [Member]
Debt Instrument [Line Items]
Notice period of senior secured notes to be redeemed	Not less than 30 days
Maximum [Member]
Debt Instrument [Line Items]
Notice period of senior secured notes to be redeemed	Nor more than 60 days
First Priority Secured Notes [Member]
Debt Instrument [Line Items]
Carrying value of the assets	$ 410,000,000
Second Priority Secured Notes [Member]
Debt Instrument [Line Items]
Carrying value of the assets	128,000,000
Amended Working Capital Revolver [Member]
Debt Instrument [Line Items]
Amended maximum amount of revolving credit facility	$ 100,000,000
Maturity date	Apr. 13, 2018
Description of interest rate of revolving credit facility	Interest at a base rate (generally equivalent to the prime rate) plus 0.50% if borrowing availability is greater than $25.0 million, otherwise plus 0.75% or, at our option, accrues interest at LIBOR plus 1.50% if borrowing availability is greater than $25.0 million, otherwise LIBOR plus 1.75%.
Line of credit facility, interest rate	3.75%
Letters of credit maximum capacity	$ 15,000,000
Amount available for borrowing	$ 67,000,000
Fees expressed as percentage for unused letters of credit	1.00%
Fees expressed as percentage for unused revolving credit facility	0.25%
Amended working capital revolver loan requirements	A minimum fixed charge coverage ratio of not less than 1.10 to 1, if at any time the excess availability (as defined by the Amended Working Capital Revolver Loan), under the Amended Working Capital Revolver Loan, is less than or equal to $12.5 million.
Amended Working Capital Revolver [Member] \| Covenants [Member]
Debt Instrument [Line Items]
Loan requirements description	Equal to or greater than the greater of (x) 20% of the maximum revolver commitment or (y) $20 million
Limit of distributions/dividends	$ 500,000
Limit of treasury stock acquisition	500,000
Limit of joint ventures	35,000,000
Limit of Other Investments	$ 50,000,000
Amended Working Capital Revolver [Member] \| Default [Member] \| Covenants [Member]
Debt Instrument [Line Items]
Events of default description	Any material misstatement or misrepresentation and breaches of representations and warranties made, violations of covenants, cross-payment default to indebtedness in excess of $2.5 million, cross-acceleration to indebtedness in excess of $2.5 million, bankruptcy and insolvency events, certain unsatisfied judgments, certain liens, and certain assertions of, or actual invalidity of, certain loan documents.

Long-Term Debt - Maturities of Long-Term Debt (Parenthetical) (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Debt Disclosure [Abstract]
2014	$ 9,262
2015	8,880
2016	16,354
2017	477
2018	2,994
Thereafter	425,000
Long-term debt	$ 462,967	$ 72,441

Income Taxes - Provisions for Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Current:
Federal	$ (1,225)	$ 28,654	$ 33,006
State	1,357	4,695	4,514
Total Current	132	33,349	37,520
Deferred:
Federal	32,197	559	7,543
State	3,092	(314)	1,145
Total Deferred	35,289	245	8,688
Provisions for income taxes	$ 35,421	$ 33,594	$ 46,208

Income Taxes - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Operating Loss Carryforwards [Line Items]
Retroactive tax relief	$ 500,000
Alternative minimum tax (ATM) remaining state tax NOL carryforwards	22,000,000
Current period excess stock-based compensation tax deduction	0	$ 500,000	$ 1,300,000
Unrecognized federal and state tax benefits	2,409,000	2,292,000	709,000	$ 700,000
Net unrecognized tax benefits	204,000	236,000	461,000
Interest and penalties associated with unrecognized tax benefits	121,000	430,000	42,000
Interest and penalties accrued	585,000	464,000
State and Local Jurisdiction [Member]
Operating Loss Carryforwards [Line Items]
State NOL carryforwards	100,000	100,000	200,000
Alternative minimum tax (ATM) remaining state tax NOL carryforwards		43,600,000
Portion of state NOL carryforwards, not able to be utilized before expiration	8,300,000	6,800,000	6,900,000
Federal benefit	300,000	300,000	$ 300,000
Deferred tax assets, operating loss carryforwad, excess tax benefits	1,000,000
Internal Revenue Service (IRS) [Member]
Operating Loss Carryforwards [Line Items]
Gross tax credits	$ 905,000
Tax carryforward period	20 years
Alternative minimum tax (ATM) remaining state tax NOL carryforwards	$ 29,900,000
Deferred tax assets, operating loss carryforwad, excess tax benefits	1,400,000
Federal And State Tax [Member]
Operating Loss Carryforwards [Line Items]
Unrecognized federal and state tax benefits	$ 500,000	$ 0

Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Deferred tax assets
Allowance for doubtful accounts	$ 755	$ 696
Asset impairment	782	764
Inventory	2,168	2,792
Deferred compensation	3,977	3,660
Other accrued liabilities	6,429	5,772
Hedging	467	700
Net operating loss carryforwards	12,046	310
Other	3,823	3,001
Total deferred tax assets	30,447	17,695
Less valuation allowance on deferred tax assets	(298)	(273)
Net deferred tax assets	30,149	17,422
Deferred tax liabilities
Property, plant and equipment	77,126	30,235
Prepaid and other insurance reserves	5,182	3,855
Investment in unconsolidated affiliate	239	433
Other	687	695
Total deferred tax liabilities	83,234	35,218
Net deferred tax liabilities	(53,085)	(17,796)
Consolidated balance sheet classification:
Net current deferred tax assets	13,613	3,224
Net noncurrent deferred tax liabilities	(66,698)	(21,020)
Net deferred tax liabilities	(53,085)	(17,796)
Net deferred tax liabilities by tax jurisdiction:
Federal	(48,503)	(16,324)
State	(4,582)	(1,472)
Net deferred tax liabilities	$ (53,085)	$ (17,796)

Income Taxes - Income from Continuing Operations Before Provision for Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income Tax Disclosure [Abstract]
Provisions for income taxes at federal statutory rate	$ 31,697	$ 32,391	$ 45,567
State current and deferred income taxes	3,916	3,533	5,088
Domestic production activities deduction		(1,933)	(3,091)
Effect of tax return to tax provision reconciliation	(318)	(216)	(958)
Other	126	(181)	(398)
Provisions for income taxes	$ 35,421	$ 33,594	$ 46,208

Income Taxes - Reconciliation of the Beginning and Ending Amount of Uncertain Tax Positions (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income Tax Disclosure [Abstract]
Balance at beginning of year	$ 2,292	$ 709	$ 700
Additions based on tax positions related to the current year	97	131	217
Additions based on tax positions of prior years	255	1,937
Reductions for tax positions of prior years	(123)	(485)	(51)
Settlements	(112)		(157)
Balance at end of year	$ 2,409	$ 2,292	$ 709

Commitments and Contingencies - Schedule Future Minimum Payments on Leases (Detail) $ in Thousands	Dec. 31, 2013 USD ($)
Leases [Abstract]
Operating Leases, 2014	$ 4,451
Operating Leases, 2015	2,775
Operating Leases, 2016	1,929
Operating Leases, 2017	1,675
Operating Leases, 2018	1,421
Operating Leases, Thereafter	1,330
Operating Leases, Total minimum lease payments	$ 13,581

Commitments and Contingencies - Additional Information (Detail) MMBTU in Millions	1 Months Ended	6 Months Ended	12 Months Ended
	Apr. 30, 2013 USD ($)	Jun. 30, 2013	Dec. 31, 2013 USD ($) MMBTU Cases Subsidiary Plant T $ / MMBTU	Dec. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)	Apr. 19, 2013 Cases
Commitments And Contingencies [Line Items]
Expenses incurred in operating lease agreements			$ 6,401,000	$ 6,830,000	$ 7,773,000
Anhydrous ammonia purchase agreement maturity date			Dec. 31, 2053
Working interest in natural gas properties			12.00%
Natural gas purchase commitments \| MMBTU			1.6
Natural gas purchase commitments weighted average cost, per unit \| $ / MMBTU			3.47
Natural gas purchase commitments weighted average cost, amount			$ 5,600,000
Natural gas purchase commitments weighted average market value per unit \| $ / MMBTU			4.20
Natural gas purchase commitments weighted average market value, amount			$ 6,800,000
Outstanding letters of credit			2,700,000
Customer advances and deposits			$ 5,500,000
Month purchase commitment period ends for natural gas			May 2014
Indemnify the sureties for payments			$ 9,900,000
Maximum amount of securities can be sold under shelf registration statement			200,000,000
Payments under employment and severance agreements			14,300,000
Accrued liabilities for environmental matters			1,234,000
Penalty related to discharge water permit			100,000
Estimated share of the annual operating costs of pipeline, minimum			100,000
Estimated share of the annual operating costs of pipeline, maximum			150,000
Insurance coverage of general liability risks	$ 100,000,000		100,000,000
Product liability deductible per claim	$ 250,000
Professional fees			$ 200,000
Gathering Agreement [Member]
Commitments And Contingencies [Line Items]
Agreement term			December 2026
Agreement description			Contractually agreed to deliver a minimum daily quantity of natural gas to a certain gathering and pipeline system.This gathering agreement effectively requires a daily minimum demand charge.
Gathering Agreement [Member] \| Demand Charge [Member]
Commitments And Contingencies [Line Items]
Annual minimum demand charges, Year One			$ 1,800,000
Annual minimum demand charges, Year Two			1,800,000
Annual minimum demand charges, Year Three			1,800,000
Annual minimum demand charges, Year Four			1,800,000
Annual minimum demand charges, Year Five			1,800,000
Annual minimum demand charges, Thereafter			7,500,000
Annual minimum demand charges, Total obligation			$ 16,500,000
Amended Bayer Agreement [Member]
Commitments And Contingencies [Line Items]
Agreement term		7 years
Anhydrous ammonia purchase agreement maturity date			Dec. 31, 2015
Pryor Chemical Company[Member]
Commitments And Contingencies [Line Items]
Required period for notice of termination			3 months
Amount of civil penalty			$ 100,000
Number of alleged non-compliance issues \| Cases						14
Number of alleged violation resolved through a global settlement \| Cases			3
Number of alleged violations resolved through civil penalty payment \| Cases			11
Koch Nitrogen [Member]
Commitments And Contingencies [Line Items]
Required period for notice of termination			6 months
Chemical Business [Member]
Commitments And Contingencies [Line Items]
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
Reforestation mitigation estimated project costs			$ 150,000
Amount of civil penalty to be paid			$ 725,000
Hallowell Facility [Member]
Commitments And Contingencies [Line Items]
Number of subsidiaries under Chemical Business that sold their operating assets \| Subsidiary			2
Climate Control Business [Member]
Commitments And Contingencies [Line Items]
Product liability deductible per claim			$ 250,000
Insurance Claims [Member]
Commitments And Contingencies [Line Items]
Accrued general liability insurance claims			335,000
El Dorado Facility [Member] \| Nitric Acid Plant [Member]
Commitments And Contingencies [Line Items]
Estimated project cost to construct plant			120,000,000
Project costs capitalized			48,000,000
El Dorado Facility [Member] \| Ammonia Plant [Member]
Commitments And Contingencies [Line Items]
Project costs capitalized			36,000,000
El Dorado Facility [Member] \| Minimum [Member] \| Ammonia Plant [Member]
Commitments And Contingencies [Line Items]
Estimated cost for project ranges			250,000,000
El Dorado Facility [Member] \| Maximum [Member] \| Ammonia Plant [Member]
Commitments And Contingencies [Line Items]
Estimated cost for project ranges			$ 300,000,000
Orica International [Member] \| Amended Ammonium Nitrate Supply Agreement [Member]
Commitments And Contingencies [Line Items]
Notice of termination	Required notice of termination from two years to one year
Ammonium nitrate supply agreement maturity date			Dec. 2014
Orica International [Member] \| Amended Ammonium Nitrate Supply Agreement [Member] \| Minimum [Member]
Commitments And Contingencies [Line Items]
Current purchase agreement quantity with Orica International \| T			240,000

Derivatives, Hedges, Financial Instruments and Carbon Credits - Additional Information (Detail) $ / shares in Units, $ in Millions	1 Months Ended			12 Months Ended
	Feb. 28, 2011 USD ($)	Sep. 30, 2008 USD ($)	Apr. 30, 2008 USD ($)	Dec. 31, 2013 USD ($) MMBTU Unit $ / shares $ / Transaction $ / lb	Dec. 31, 2012 lb $ / Transaction $ / lb
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Contractual weighted-average pay rate				3.23%
Estimated market weighted-average receive rate				0.54%
Carbon credit fair value per unit \| $ / Transaction				1.00	0.50
Derivative future or forward contracts in pounds \| lb					625,000
Derivative future or forward contracts in volume \| MMBTU				1,530,000
Future or forward copper contracts period				October 2014	May 2013
Weighted-average cost per pound of future or forward copper contracts \| $ / lb				3.98	3.53
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		$ 0.4
LIBOR rate	3.23%	3.595%	3.24%
Interest rate swap declining balance beginning balance	$ 23.8	$ 25.0	$ 25.0
Interest rate swap declining balance ending balance	$ 18.8
Number of carbon credits \| Unit				1,284,000
Assets or liabilities measured at fair value on a recurring basis transferred between Level 1 and Level 2 classifications
Senior Secured Notes [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Excess of estimated fair value over carrying value				$ 20.0
Senior Secured Notes [Member] \| Significant Other Observable Inputs (Level 2) [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Notes lower range of ask or bid price \| $ / shares				$ 104.5
Notes higher range of ask or bid price \| $ / shares				$ 104.9

Derivatives, Hedges, Financial Instruments and Carbon Credits - Assets and Liabilities Measured at Fair Value on Recurring Basis (Detail) - Recurring [Member] - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Assets - Supplies, prepaid items and other:
Total	$ 1,315	$ 170
Liabilities - Current and noncurrent accrued and other liabilities:
Total	2,524	1,965
Commodities contracts [Member]
Assets - Supplies, prepaid items and other:
Derivative Assets	31	79
Carbon credits [Member]
Assets - Supplies, prepaid items and other:
Carbon credits	1,284	91
Liabilities - Current and noncurrent accrued and other liabilities:
Contractual obligations - carbon credits	1,284	91
Interest rate contracts [Member]
Liabilities - Current and noncurrent accrued and other liabilities:
Derivative Financial Instruments, Liabilities	1,240	$ 1,874
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Assets - Supplies, prepaid items and other:
Total	31
Liabilities - Current and noncurrent accrued and other liabilities:
Total
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] \| Commodities contracts [Member]
Assets - Supplies, prepaid items and other:
Derivative Assets	31
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] \| Carbon credits [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]
Liabilities - Current and noncurrent accrued and other liabilities:
Derivative Financial Instruments, Liabilities
Significant Other Observable Inputs (Level 2) [Member]
Assets - Supplies, prepaid items and other:
Total
Liabilities - Current and noncurrent accrued and other liabilities:
Total	1,240
Significant Other Observable Inputs (Level 2) [Member] \| Commodities contracts [Member]
Assets - Supplies, prepaid items and other:
Derivative Assets
Significant Other Observable Inputs (Level 2) [Member] \| Carbon credits [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]
Liabilities - Current and noncurrent accrued and other liabilities:
Derivative Financial Instruments, Liabilities	1,240
Significant Unobservable Inputs (Level 3) [Member]
Assets - Supplies, prepaid items and other:
Total	1,284
Liabilities - Current and noncurrent accrued and other liabilities:
Total	1,284
Significant Unobservable Inputs (Level 3) [Member] \| Commodities contracts [Member]
Assets - Supplies, prepaid items and other:
Derivative Assets
Significant Unobservable Inputs (Level 3) [Member] \| Carbon credits [Member]
Assets - Supplies, prepaid items and other:
Carbon credits	1,284
Liabilities - Current and noncurrent accrued and other liabilities:
Contractual obligations - carbon credits	1,284
Significant Unobservable Inputs (Level 3) [Member] \| Interest rate contracts [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, 2013	Dec. 31, 2012	Dec. 31, 2011
Assets
Beginning balance	$ 91	$ 42	$ 644
Transfers into Level 3
Transfers out of Level 3
Total realized and unrealized gains (losses) included in earnings	1,233	876	1,995
Purchases
Issuances
Sales	(40)	(827)	(2,597)
Settlements
Ending balance	1,284	91	42
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	1,193	78	42
Liabilities
Beginning balance	(91)	(42)	(644)
Transfers into Level 3
Transfers out of Level 3
Total realized and unrealized gains (losses) included in earnings	(1,233)	(721)	(1,844)
Purchases
Issuances
Sales
Settlements	40	672	2,446
Ending balance	(1,284)	(91)	(42)
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	$ (1,193)	$ (78)	$ (42)

Derivatives, Hedges, Financial Instruments and Carbon Credits - Net Gains (Losses) Included in Earnings and Income Statement Classifications (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Derivative Instruments, Gain (Loss) [Line Items]
Total net gain (losses) included in earnings	$ (277)	$ (373)	$ (2,251)
Cost of sales [Member] \| Commodities contracts [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Total net gain (losses) included in earnings	(244)	14	(523)
Cost of sales [Member] \| Foreign exchange contracts [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Total net gain (losses) included in earnings		(19)	46
Other income [Member] \| Carbon credits [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Total net gain (losses) included in earnings	1,233	876	1,995
Other expense [Member] \| Contractual obligations relating to carbon credits [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Total net gain (losses) included in earnings	(1,233)	(721)	(1,844)
Interest expense [Member] \| Interest rate contracts [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Total net gain (losses) included in earnings	$ (33)	$ (523)	$ (1,925)

Stockholders' Equity - Additional Information (Detail) - USD ($)	1 Months Ended	12 Months Ended
	Dec. 31, 2006	Dec. 31, 2013	Dec. 31, 2011	Dec. 31, 2012
Stockholders Equity [Line Items]
Term of historical volatility of common stock		6 years
Principal amount converted			$ 26,900,000
Shares of LSB common stock issued			979,160
Number of shares converted		1,500,000
Qualified Stock Option Plans [Member]
Stockholders Equity [Line Items]
Number of shares of stock options granted
Exercise price of Options		$ 18.39
Stock option plans, options outstanding		413,405		478,915
Non-Qualified Stock Option Plans [Member]
Stockholders Equity [Line Items]
Number of shares of stock options granted
Exercise price of Options		$ 8.96
Stock option plans, options outstanding		186,225		258,050
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.
2008 Plan [Member]
Stockholders Equity [Line Items]
Number of common stock shares for issuance		1,000,000
Stock options available for grant		372,130
Stock option plans, options outstanding		402,405
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		$ 4,405,000
2008 Plan [Member] \| Qualified Stock Option Plans [Member]
Stockholders Equity [Line Items]
Number of shares of stock options granted			249,000
2008 Plan [Member] \| Non-Qualified Stock Option Plans [Member]
Stockholders Equity [Line Items]
Number of shares of stock options granted			5,000
Stock option plans, options outstanding		31,225
Stock options plan, options Exercisable		22,625
2006 Options [Member] \| Non-Qualified Stock Option Plans [Member]
Stockholders Equity [Line Items]
Number of shares of stock options granted	450,000
Exercise price of Options	$ 8.01
Outside Director Plan [Member] \| Non-Qualified Stock Option Plans [Member]
Stockholders Equity [Line Items]
Number of common stock shares for issuance		400,000
Stock options available for grant		280,000
5.5% convertible debentures [Member]
Stockholders Equity [Line Items]
Interest rate on convertible debentures			5.50%

Stockholders' Equity - Valuation Assumptions of Granted Stock Options (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Equity [Abstract]
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	2 years 5 months 12 days	3 years 4 months 17 days	4 years 3 months 18 days
Total fair value of options granted			$ 4,064,000
Stock-based compensation expense-Cost of sales	$ 227,000	$ 278,000	60,000
Stock-based compensation expense-SG&A	1,315,000	1,374,000	1,039,000
Income tax benefit	$ (601,000)	$ (603,000)	$ (390,000)

Stockholders' Equity - Stock Option Activities of Stock Option Plans (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Qualified Stock Option Plans [Member]
Stockholders Equity [Line Items]
Shares outstanding at beginning of year	478,915
Granted, Shares
Exercised, Shares	(43,285)
Cancelled/surrendered, forfeited or expired, Shares	(22,225)
Shares outstanding at end of year	413,405	478,915
Shares exercisable at end of year	201,670
Outstanding at beginning of year, Weighted-Average Exercise Price	$ 22.28
Granted, Weighted-Average Exercise Price
Exercised, Weighted-Average Exercise Price	10.16
Cancelled/surrendered, forfeited or expired, Weighted-Average Exercise Price	32.21
Outstanding at end of year, Weighted-Average Exercise Price	23.01	$ 22.28
Exercisable at end of year, Weighted-Average Exercise Price	$ 18.39
Weighted-average fair value per option granted during year			$ 16.00
Total intrinsic value of options exercised during the year	$ 1,149,000	$ 895,000	$ 3,294,000
Total fair value of options vested during the year	$ 828,000	$ 861,000	$ 208,000
Non-Qualified Stock Option Plans [Member]
Stockholders Equity [Line Items]
Shares outstanding at beginning of year	258,050
Granted, Shares
Exercised, Shares	(71,825)
Shares outstanding at end of year	186,225	258,050
Shares exercisable at end of year	42,625
Outstanding at beginning of year, Weighted-Average Exercise Price	$ 8.50
Granted, Weighted-Average Exercise Price
Exercised, Weighted-Average Exercise Price	8.00
Outstanding at end of year, Weighted-Average Exercise Price	8.70	$ 8.50
Exercisable at end of year, Weighted-Average Exercise Price	$ 8.96
Weighted-average fair value per option granted during year			$ 16.25
Total intrinsic value of options exercised during the year	$ 1,821,000	$ 1,574,000	$ 2,110,000
Total fair value of options vested during the year	$ 737,000	$ 731,000	$ 730,000
2008 Plan [Member]
Stockholders Equity [Line Items]
Maximum number of securities for issuance	1,000,000
Number of awards available to be granted	372,130
Shares outstanding at end of year	402,405
Shares exercisable at end of year	190,670
1998 Plan [Member]
Stockholders Equity [Line Items]
Shares outstanding at end of year	11,000
Shares exercisable at end of year	11,000

Stockholder's Equity - Stock Options Outstanding and Exercisable (Detail)	12 Months Ended
	Dec. 31, 2013 USD ($) $ / shares shares
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	1 year 11 months 1 day
Stock Options Outstanding, Weighted-Average Exercise Price	$ 5.10
Stock Options, Intrinsic Value of Shares Outstanding \| $	$ 395,000
Stock Options Exercisable, Shares Exercisable \| shares	11,000
Stock Options Exercisable, Weighted-Average Remaining Contractual Life in Years	1 year 11 months 1 day
Stock Options Exercisable, Weighted-Average Exercise Price	$ 5.10
Stock Options Exercisable, Intrinsic Value of Shares Outstanding \| $	$ 395,000
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	41,755
Stock Options Outstanding, Weighted-Average Remaining Contractual Life in Years	4 years 11 months 1 day
Stock Options Outstanding, Weighted-Average Exercise Price	$ 7.87
Stock Options, Intrinsic Value of Shares Outstanding \| $	$ 1,384,000
Stock Options Exercisable, Shares Exercisable \| shares	30,030
Stock Options Exercisable, Weighted-Average Remaining Contractual Life in Years	4 years 11 months 1 day
Stock Options Exercisable, Weighted-Average Exercise Price	$ 7.86
Stock Options Exercisable, Intrinsic Value of Shares Outstanding \| $	$ 996,000
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	132,650
Stock Options Outstanding, Weighted-Average Remaining Contractual Life in Years	4 years 9 months 29 days
Stock Options Outstanding, Weighted-Average Exercise Price	$ 9.69
Stock Options, Intrinsic Value of Shares Outstanding \| $	$ 4,156,000
Stock Options Exercisable, Shares Exercisable \| shares	85,400
Stock Options Exercisable, Weighted-Average Remaining Contractual Life in Years	4 years 9 months 29 days
Stock Options Exercisable, Weighted-Average Exercise Price	$ 9.69
Stock Options Exercisable, Intrinsic Value of Shares Outstanding \| $	$ 2,675,000
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	228,000
Stock Options Outstanding, Weighted-Average Remaining Contractual Life in Years	7 years 10 months 24 days
Stock Options Outstanding, Weighted-Average Exercise Price	$ 34.40
Stock Options, Intrinsic Value of Shares Outstanding \| $	$ 1,509,000
Stock Options Exercisable, Shares Exercisable \| shares	75,240
Stock Options Exercisable, Weighted-Average Remaining Contractual Life in Years	7 years 10 months 24 days
Stock Options Exercisable, Weighted-Average Exercise Price	$ 34.40
Stock Options Exercisable, Intrinsic Value of Shares Outstanding \| $	$ 498,000
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	413,405
Stock Options Outstanding, Weighted-Average Remaining Contractual Life in Years	6 years 5 months 16 days
Stock Options Outstanding, Weighted-Average Exercise Price	$ 23.01
Stock Options, Intrinsic Value of Shares Outstanding \| $	$ 7,444,000
Stock Options Exercisable, Shares Exercisable \| shares	201,670
Stock Options Exercisable, Weighted-Average Remaining Contractual Life in Years	5 years 9 months 29 days
Stock Options Exercisable, Weighted-Average Exercise Price	$ 18.39
Stock Options Exercisable, Intrinsic Value of Shares Outstanding \| $	$ 4,564,000
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	26,225
Stock Options Outstanding, Weighted-Average Remaining Contractual Life in Years	4 years 3 months 29 days
Stock Options Outstanding, Weighted-Average Exercise Price	$ 7.86
Stock Options, Intrinsic Value of Shares Outstanding \| $	$ 870,000
Stock Options Exercisable, Shares Exercisable \| shares	20,975
Stock Options Exercisable, Weighted-Average Remaining Contractual Life in Years	4 years 3 months 29 days
Stock Options Exercisable, Weighted-Average Exercise Price	$ 7.86
Stock Options Exercisable, Intrinsic Value of Shares Outstanding \| $	$ 695,000
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	155,000
Stock Options Outstanding, Weighted-Average Remaining Contractual Life in Years	2 years 9 months
Stock Options Outstanding, Weighted-Average Exercise Price	$ 8.01
Stock Options, Intrinsic Value of Shares Outstanding \| $	$ 5,116,000
Stock Options Exercisable, Shares Exercisable \| shares	20,000
Stock Options Exercisable, Weighted-Average Remaining Contractual Life in Years	2 years 9 months
Stock Options Exercisable, Weighted-Average Exercise Price	$ 8.01
Stock Options Exercisable, Intrinsic Value of Shares Outstanding \| $	$ 660,000
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	7 years 11 months 1 day
Stock Options Outstanding, Weighted-Average Exercise Price	$ 34.50
Stock Options, Intrinsic Value of Shares Outstanding \| $	$ 33,000
Stock Options Exercisable, Shares Exercisable \| shares	1,650
Stock Options Exercisable, Weighted-Average Remaining Contractual Life in Years	7 years 11 months 1 day
Stock Options Exercisable, Weighted-Average Exercise Price	$ 34.50
Stock Options Exercisable, Intrinsic Value of Shares Outstanding \| $	$ 11,000
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	186,225
Stock Options Outstanding, Weighted-Average Remaining Contractual Life in Years	3 years 1 month 10 days
Stock Options Outstanding, Weighted-Average Exercise Price	$ 8.70
Stock Options, Intrinsic Value of Shares Outstanding \| $	$ 6,019,000
Stock Options Exercisable, Shares Exercisable \| shares	42,625
Stock Options Exercisable, Weighted-Average Remaining Contractual Life in Years	3 years 8 months 23 days
Stock Options Exercisable, Weighted-Average Exercise Price	$ 8.96
Stock Options Exercisable, Intrinsic Value of Shares Outstanding \| $	$ 1,366,000

Non Redeemable Preferred Stock - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Preferred Stock [Line Items]
Cash dividends paid on non-redeemable preferred stock	$ 300,000	$ 300,000	$ 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
Votes per share for preferred share holder	One vote per share
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
Votes per share for preferred share holder	.875 votes per share
Preferred stock no par value	$ 0	$ 0
Liquidation preference of Series D preferred stock	$ 1.00
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, 2013 USD ($)
Compensation Related Costs [Abstract]
Death benefit payment term	10 years
Minimum amount of life insurance policies to be kept by the company for 2005 Agreement	$ 2,500,000

Executive Benefits Agreements and Employees Savings Plans - Executive Benefit Agreements (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Compensation Related Costs [Abstract]
Total undiscounted death benefits	$ 6,417	$ 6,667
Total accrued death benefits	4,121	4,185
Total undiscounted executive benefits	1,904	1,928
Total accrued executive benefits	$ 1,280	$ 1,365

Executive Benefits Agreements and Employees Savings Plans - Executive Benefit Expenses (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Compensation Related Costs [Abstract]
Executive benefit costs	$ (2)	$ 186	$ 158

Executive Benefits Agreements and Employees Savings Plans - Life Insurance Policies (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Compensation Related Costs [Abstract]
Total face value of life insurance policies	$ 26,242	$ 21,242
Total cash surrender values of life insurance policies	$ 6,184	$ 5,439

Executive Benefits Agreements and Employees Savings Plans - Life Insurance Premiums (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Compensation Related Costs [Abstract]
Cost of life insurance premiums	$ 1,159	$ 851	$ 851
Increases in cash surrender values	(745)	(479)	(499)
Net cost of life insurance premiums included in SG&A	$ 414	$ 372	$ 352

Property and Business Interruption Insurance Claims and Recoveries - Additional Information (Detail) - USD ($) $ in Thousands	1 Months Ended	2 Months Ended	12 Months Ended
	Oct. 31, 2013	Nov. 30, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Property And Or Business Interruption Insurance Claims [Line Items]
Property insurance recoveries in excess of losses incurred			$ 66,255
Insurance claim receivable			1,865	$ 10,059
El Dorado Facility [Member]
Property And Or Business Interruption Insurance Claims [Line Items]
Approved insurance payments	$ 113,000
Approved insurance payments received		$ 53,000
Approved insurance payments received prior to conclusion	$ 60,000
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			90,700
Insurance claim recoverable costs			24,700
Property insurance recoveries in excess of losses incurred			$ 66,000
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			$ 22,300
El Dorado Facility [Member] \| Business Interruption Insurance [Member] \| Cost of sales [Member]
Property And Or Business Interruption Insurance Claims [Line Items]
Approved insurance payments			15,000	$ 7,300
Cherokee Facility [Member]
Property And Or Business Interruption Insurance Claims [Line Items]
Insurance claim receivable			1,900
Cherokee Facility [Member] \| Property Insurance [Member]
Property And Or Business Interruption Insurance Claims [Line Items]
Deductible property damage under insurance			$ 2,500
Cherokee Facility [Member] \| Business Interruption Insurance [Member]
Property And Or Business Interruption Insurance Claims [Line Items]
Waiting period for business interruption coverage			30 days
Insurance payments received with reservation of rights			$ 15,000
Deferred gain on insurance recovery			1,400
Cherokee Facility [Member] \| Business Interruption Insurance [Member] \| Cost of sales [Member]
Property And Or Business Interruption Insurance Claims [Line Items]
Insurance claim recoverable costs			$ 13,600
Pryor Facility [Member] \| Business Interruption Insurance [Member]
Property And Or Business Interruption Insurance Claims [Line Items]
Waiting period for business interruption coverage					30 days
Pryor Facility [Member] \| Business Interruption Insurance [Member] \| Cost of sales [Member]
Property And Or Business Interruption Insurance Claims [Line Items]
Gain on business interruption insurance recovery					$ 8,600

Other Income, Expense and Non-Operating Other Income, net - Schedule of Other Income and Non-Operating Other Income, Net (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Other income:
Realized and unrealized gains on carbon credits	$ 1,233	$ 876	$ 1,995
Settlements of litigation and potential litigation	545	2,303	1,562
Miscellaneous income	545	632	381
Total other income	2,323	3,811	3,938
Other expense:
Dismantle and demolition expense	2,578
Realized and unrealized losses on contractual obligations associated with carbon credits	1,233	721	1,844
Miscellaneous penalties	824	112	168
Losses on sales and disposals of property and equipment	737	996	1,280
Miscellaneous expense	302	289	531
Total other expense	5,674	2,118	3,823
Other income (expense), net	(3,351)	1,693	115
Non-operating other income, net:
Interest income	165	87	77
Miscellaneous income	1	263
Miscellaneous expense	(66)	(69)	$ (77)
Total non-operating other income, net	$ 100	$ 281

Segment Information - Additional Information (Detail)	12 Months Ended
Segment Information - Additional Information (Detail)	Dec. 31, 2013 Segment Person	Dec. 31, 2012	Dec. 31, 2011
Sales Information [Line Items]
Number of reportable segments \| Segment	2
Number of operating segments \| Segment	3
Number of persons employed by Chemical Business \| Person	530
Number of persons represented by unions under agreements which expire July through November 2016 \| Person	156
Chemical [Member] \| Orica [Member]
Sales Information [Line Items]
Percentage of net sales to one customer	6.00%	9.00%	11.00%

Segment Information - Segment Financial Information (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Segment Reporting Information [Line Items]
Net sales	$ 149,035	$ 177,350	$ 202,223	$ 150,679	$ 177,137	$ 182,374	$ 209,275	$ 190,245	$ 679,287	$ 759,031	$ 805,256
Gross profit	30,566	48,909	38,659	25,422	40,370	33,187	65,735	44,444	143,556	183,736	223,018
Operating income									105,308	95,655	136,443
Interest expense, net									13,986	4,237	6,658
Losses on extinguishment of debt									1,296		136
Non-operating expense (income), net									100	281
Provisions for income taxes									35,421	33,594	46,208
Equity in earnings of affiliate-Climate Control									(436)	(681)	(543)
Income from continuing operations	$ 37,473	$ 10,250	$ 7,486	$ (68)	$ 11,622	$ 6,710	$ 26,130	$ 14,324	55,141	58,786	83,984
Chemical [Member]
Segment Reporting Information [Line Items]
Net sales									380,669	477,813	511,854
Gross profit									46,165	97,692	130,687
Operating income									87,784	82,101	116,503
Non-operating expense (income), net									(1)	(1)	(1)
Chemical [Member] \| Agricultural products [Member]
Segment Reporting Information [Line Items]
Net sales									167,614	217,329	231,599
Chemical [Member] \| Industrial acids and other chemical products [Member]
Segment Reporting Information [Line Items]
Net sales									141,936	162,498	161,776
Chemical [Member] \| Mining products [Member]
Segment Reporting Information [Line Items]
Net sales									63,042	96,538	118,479
Chemical [Member] \| Natural gas [Member]
Segment Reporting Information [Line Items]
Net sales									8,077	1,448
Climate Control [Member]
Segment Reporting Information [Line Items]
Net sales									285,018	266,171	281,565
Gross profit									92,907	80,981	88,178
Operating income									30,386	25,834	32,759
Non-operating expense (income), net									(1)	(1)	(2)
Climate Control [Member] \| Geothermal and water source heat pumps [Member]
Segment Reporting Information [Line Items]
Net sales									183,757	162,697	183,789
Climate Control [Member] \| Hydronic fan coils [Member]
Segment Reporting Information [Line Items]
Net sales									64,541	55,812	54,379
Climate Control [Member] \| Other HVAC products [Member]
Segment Reporting Information [Line Items]
Net sales									36,720	47,662	43,397
Other [Member]
Segment Reporting Information [Line Items]
Net sales									13,600	15,047	11,837
Gross profit									4,484	5,063	4,153
Operating income									1,699	2,091	1,584
Non-operating expense (income), net									(98)	(279)	3
General corporate expenses [Member]
Segment Reporting Information [Line Items]
Operating income									$ (14,561)	$ (14,371)	$ (14,403)

Segment Information - General Corporate Expenses and Other Business Operations, Net (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Selling, general and administrative:
Professional fees	$ (200)
Total selling, general and administrative	(100,674)	$ (89,988)	$ (86,343)
Other expense	(5,674)	(2,118)	(3,823)
Operating income	105,308	95,655	136,443
Corporate Segment [Member]
Selling, general and administrative:
Personnel costs	(8,096)	(8,110)	(6,791)
Professional fees	(4,813)	(4,116)	(3,804)
All other	(2,208)	(2,533)	(3,404)
Total selling, general and administrative	(15,117)	(14,759)	(13,999)
Other income	584	388	226
Other expense	(28)		(630)
Operating income	$ (14,561)	$ (14,371)	$ (14,403)

Segment Information - PP&E and Total Assets by Business Segment (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Depreciation, depletion and amortization of PP&E:
Total depreciation, depletion and amortization of PP&E	$ 28,310	$ 20,681	$ 18,762
Additions to PP&E:
Total additions to PP&E	166,419	150,805	47,957
Total assets at December 31:
Total assets	1,083,097	576,612	502,009
Chemical [Member]
Depreciation, depletion and amortization of PP&E:
Total depreciation, depletion and amortization of PP&E	23,497	16,355	14,659
Additions to PP&E:
Total additions to PP&E	160,343	141,399	39,835
Total assets at December 31:
Total assets	842,725	394,479	294,886
Climate Control [Member]
Depreciation, depletion and amortization of PP&E:
Total depreciation, depletion and amortization of PP&E	4,707	4,250	3,853
Additions to PP&E:
Total additions to PP&E	5,576	5,816	5,746
Total assets at December 31:
Total assets	159,960	139,526	160,515
Other [Member]
Depreciation, depletion and amortization of PP&E:
Total depreciation, depletion and amortization of PP&E	49	32	107
Additions to PP&E:
Total additions to PP&E	65	889	54
Total assets at December 31:
Total assets	6,832	8,204	7,857
Corporate assets [Member]
Depreciation, depletion and amortization of PP&E:
Total depreciation, depletion and amortization of PP&E	57	44	143
Additions to PP&E:
Total additions to PP&E	435	2,701	2,322
Total assets at December 31:
Total assets	$ 73,580	$ 34,403	$ 38,751

Segment Information - Net Sales to Foreign Customers (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Sales Information [Line Items]
Foreign net sales to unaffiliated customers	$ 149,035	$ 177,350	$ 202,223	$ 150,679	$ 177,137	$ 182,374	$ 209,275	$ 190,245	$ 679,287	$ 759,031	$ 805,256
Unaffiliated Customers [Member]
Sales Information [Line Items]
Foreign net sales to unaffiliated customers									34,154	32,170	36,215
Canada [Member] \| Unaffiliated Customers [Member]
Sales Information [Line Items]
Foreign net sales to unaffiliated customers									19,976	21,079	23,765
Other [Member] \| Unaffiliated Customers [Member]
Sales Information [Line Items]
Foreign net sales to unaffiliated customers									$ 14,178	$ 11,091	$ 12,450

Related Party Transactions - Additional Information (Detail) - USD ($)	1 Months Ended							12 Months Ended
	Mar. 31, 2013	Mar. 31, 2012	Jul. 31, 2011	Jun. 30, 2011	Mar. 31, 2011	Jan. 31, 2011	Dec. 31, 2010	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Related Party Transaction [Line Items]
Interest paid relating to the debentures								$ 451,000	$ 4,325,000	$ 6,547,000
Dividends on preferred stocks								$ 300,000	300,000	305,000
Principal amounts converted										$ 26,900,000
Shares of LSB common stock issued										979,160
Directors term expiration date								2016
SAIC Constructors [Member]
Related Party Transaction [Line Items]
Constructor's fees								$ 39,000,000
Debentures [Member]
Related Party Transaction [Line Items]
Amount of Debentures sold by a related party to a third party					$ 3,000,000
Golsen Group [Member]
Related Party Transaction [Line Items]
Interest paid relating to the debentures				$ 55,000		$ 137,500
Interest accrued							$ 137,500
Dividends on preferred stocks	$ 300,000	$ 300,000			$ 300,000
Golsen Group [Member] \| Debentures [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
Golsen Group [Member] \| Promissory note [Member]
Related Party Transaction [Line Items]
Principal amounts converted			$ 8,000
Promissory note converted into shares			4,000
SAIC Energy [Member]
Related Party Transaction [Line Items]
Related party payments								$ 11,700,000	$ 100,000

Supplemental Cash Flow Information - Additional Information Relating to Cash Flow Activities (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Cash payments for:
Interest on long-term debt and other	$ 451	$ 4,325	$ 6,547
Income taxes, net of refunds	13,320	21,766	49,129
Noncash investing and financing activities:
Insurance claims receivable associated with property, plant and equipment	249	546
Other assets, accounts payable, other liabilities, and long-term debt associated with additions of property, plant and equipment	14,465	$ 15,522	6,289
Long-term debt associated with additions of capitalized internal-use software and software development	4,011
Secured term loan extinguished	66,563
Debt issuance costs written off associated with secured term loan	630
Prepayment premium incurred associated with secured term loan	666
Debt issuance costs written off associated with 5.5% debentures			353
Accrued liabilities extinguished associated with 5.5% debentures			349
5.5% debentures converted to common stock			26,900
Senior Secured Notes [Member]
Noncash investing and financing activities:
Debt issuance costs incurred associated with secured term loan	$ 6,498
Secured Term Loan [Member]
Noncash investing and financing activities:
Debt issuance costs incurred associated with secured term loan			$ 839

Subsequent Events - Additional Information (Detail) - USD ($) $ in Thousands		1 Months Ended	12 Months Ended
	Jan. 31, 2014	Jan. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Subsequent Event [Line Items]
Approved insurance payments			$ 15,000
Insurance claim receivable			1,865	$ 10,059
Scenario, Forecast [Member]
Subsequent Event [Line Items]
Income recognized from insurance recover			$ 28,000
Subsequent Events [Member]
Subsequent Event [Line Items]
Insurance claim receivable	$ 28,500	$ 28,500
Aggregate amount of claim settlement		43,500
Deductible property damage under insurance		2,500
Dividends on Preferred Stock	$ 300
Subsequent Events [Member] \| Business Interruption Insurance [Member]
Subsequent Event [Line Items]
Approved insurance payments		$ 36,500

Quarterly Financial Data - Schedule of Quarterly Financial Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income Statement [Abstract]
Net sales	$ 149,035	$ 177,350	$ 202,223	$ 150,679	$ 177,137	$ 182,374	$ 209,275	$ 190,245	$ 679,287	$ 759,031	$ 805,256
Gross profit	30,566	48,909	38,659	25,422	40,370	33,187	65,735	44,444	143,556	183,736	223,018
Income (loss) from continuing operations	37,473	10,250	7,486	(68)	11,622	6,710	26,130	14,324	55,141	58,786	83,984
Net loss (income) from discontinued operations	130	(10)	59		62	2	97	21	179	182	142
Net income (loss)	37,343	10,260	7,427	(68)	11,560	6,708	26,033	14,303	54,962	58,604	83,842
Net income (loss) applicable to common stock	$ 37,343	$ 10,260	$ 7,427	$ (368)	$ 11,560	$ 6,708	$ 26,033	$ 14,003	$ 54,662	$ 58,304	$ 83,537
Basic:
Income (loss) from continuing operations	$ 1.67	$ 0.46	$ 0.33	$ (0.02)	$ 0.52	$ 0.30	$ 1.17	$ 0.63	$ 2.44	$ 2.62	$ 3.81
Net loss from discontinued operations	(0.01)								(0.01)	(0.01)	(0.01)
Net income (loss)	1.66	0.46	0.33	(0.02)	0.52	0.30	1.17	0.63	2.43	2.61	3.80
Diluted:
Income (loss) from continuing operations	1.59	0.43	0.31	(0.02)	0.49	0.28	1.11	0.61	2.34	2.50	3.59
Net loss from discontinued operations	(0.01)								(0.01)	(0.01)	(0.01)
Net income (loss)	$ 1.58	$ 0.43	$ 0.31	$ (0.02)	$ 0.49	$ 0.28	$ 1.11	$ 0.61	$ 2.33	$ 2.49	$ 3.58

Quarterly Financial Data - Schedule of Quarterly Financial Information (Parenthetical) (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Schedule Of Quarterly Financial Data [Line Items]
Gross profit	$ 30,566	$ 48,909	$ 38,659	$ 25,422	$ 40,370	$ 33,187	$ 65,735	$ 44,444	$ 143,556	$ 183,736	$ 223,018
Income from continuing operations	37,473	10,250	7,486	(68)	11,622	6,710	26,130	14,324	$ 55,141	$ 58,786	$ 83,984
Business interruption insurance recoveries [Member]
Schedule Of Quarterly Financial Data [Line Items]
Gross profit	10,203	4,227	3,400	10,810	7,300
Income from continuing operations	10,203	4,227	3,400	10,810	7,300
Interest expense [Member]
Schedule Of Quarterly Financial Data [Line Items]
Income from continuing operations	7,324	5,395	$ 536	$ 731	437	1,489	$ 1,179	1,132
Property Insurance Recoveries [Member]
Schedule Of Quarterly Financial Data [Line Items]
Income from continuing operations	$ 66,000	255
Precious Metal Recovery [Member]
Schedule Of Quarterly Financial Data [Line Items]
Gross profit		4,493			301	250		29
Income from continuing operations		$ 4,493			$ 301	$ 250		$ 29

Schedule II - Valuation and Qualifying Accounts (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Accounts receivable - allowance for doubtful accounts [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Year	$ 636	$ 955	$ 636
Additions- Charges to (Recovery of) Costs and Expenses	478	(214)	347
Deductions- Write- offs/Costs Incurred	287	105	28
Balance at End of Year	827	636	955
Inventory-reserve for slow-moving items [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Year	1,818	1,767	1,616
Additions- Charges to (Recovery of) Costs and Expenses	249	181	751
Deductions- Write- offs/Costs Incurred	678	130	600
Balance at End of Year	1,389	1,818	1,767
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	273	344	310
Additions- Charges to (Recovery of) Costs and Expenses	25		34
Deductions- Write- offs/Costs Incurred		71
Balance at End of Year	$ 298	$ 273	$ 344