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Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2012	Oct. 31, 2012
Entity Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2012
Document Fiscal Year Focus	2012
Document Fiscal Period Focus	Q3
Trading Symbol	KOP
Entity Registrant Name	Koppers Holdings Inc.
Entity Central Index Key	0001315257
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		20,580,166

CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME - USD ($) shares in Thousands, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Net sales	$ 387.9	$ 381.2	$ 1,180.1	$ 1,097.2
Cost of sales (excluding items below)	331.4	315.0	1,003.2	922.4
Depreciation and amortization	6.7	6.7	21.1	19.5
Selling, general and administrative expenses	19.0	19.4	55.1	55.6
Operating profit	30.8	40.1	100.7	99.7
Other income	0.6	0.1	1.7	0.2
Interest expense	6.9	6.7	20.8	20.3
Income before income taxes	24.5	33.5	81.6	79.6
Income taxes	8.3	11.0	28.5	27.5
Income from continuing operations	16.2	22.5	53.1	52.1
Income (loss) from discontinued operations, net of tax benefit (expense) of $0.0, $(0.3), $0.2 and $0.6	0.0	0.2	(0.1)	(0.5)
Net income	16.2	22.7	53.0	51.6
Net income attributable to noncontrolling interests	0.2	0.3	1.0	0.5
Net income attributable to Koppers	$ 16.0	$ 22.4	$ 52.0	$ 51.1
Basic -
Continuing operations	$ 0.77	$ 1.07	$ 2.52	$ 2.51
Discontinued operations	0.00	0.01	(0.01)	(0.03)
Earnings per basic common share	0.77	1.08	2.51	2.48
Diluted -
Continuing operations	0.77	1.07	2.50	2.49
Discontinued operations	0.00	0.01	(0.01)	(0.03)
Earnings per diluted common share	$ 0.77	$ 1.08	$ 2.49	$ 2.46
Comprehensive income	$ 25.3	$ 8.7	$ 60.8	$ 52.1
Comprehensive income attributable to noncontrolling interests	0.3	0.3	1.0	0.8
Comprehensive income attributable to Koppers	$ 25.0	$ 8.4	$ 59.8	$ 51.3
Weighted average shares outstanding (in thousands):
Basic	20,694	20,603	20,709	20,598
Diluted	20,900	20,746	20,940	20,749
Dividends declared per common share	$ 0.24	$ 0.22	$ 0.72	$ 0.66

CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME (Parenthetical) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Income (loss) from discontinued operations, tax	$ 0.0	$ (0.3)	$ 0.2	$ 0.6

- Definition

Amount of tax expense or benefit on gain (loss), not previously recognized, resulting from the sale of a business component.

+ References + Details

CONDENSED CONSOLIDATED BALANCE SHEET - USD ($) $ in Millions	Sep. 30, 2012	Dec. 31, 2011
ASSETS
Cash and cash equivalents	$ 68.9	$ 54.1
Accounts receivable, net of allowance of $3.7 and $0.3	172.9	160.9
Income tax receivable	2.9	10.6
Inventories, net	190.5	159.0
Deferred tax assets	9.7	9.3
Loan to related party	11.7	11.7
Other current assets	23.2	21.8
Total current assets	479.8	427.4
Equity in non-consolidated investments	5.9	4.9
Property, plant and equipment, net	152.4	155.6
Goodwill	73.0	72.1
Deferred tax assets	34.5	44.3
Other assets	21.2	26.4
Total assets	766.8	730.7
Liabilities
Accounts payable	109.3	102.1
Accrued liabilities	70.9	63.1
Dividends payable	5.6	5.2
Total current liabilities	185.8	170.4
Long-term debt	297.4	302.1
Accrued postretirement benefits	91.9	104.1
Other long-term liabilities	40.9	46.9
Total liabilities	616.0	623.5
Commitments and contingent liabilities (Note 16)
Equity
Senior Convertible Preferred Stock, $0.01 par value per share; 10,000,000 shares authorized; no shares issued	0.0	0.0
Common Stock, $0.01 par value per share; 40,000,000 shares authorized; 21,531,192 and 21,309,210 shares issued	0.2	0.2
Additional paid-in capital	149.1	142.9
Retained earnings	43.5	6.7
Accumulated other comprehensive loss	(22.5)	(30.2)
Treasury stock, at cost, 951,026 and 706,161 shares	(32.9)	(24.8)
Total Koppers shareholders' equity	137.4	94.8
Noncontrolling interests	13.4	12.4
Total equity	150.8	107.2
Total liabilities and equity	$ 766.8	$ 730.7

CONDENSED CONSOLIDATED BALANCE SHEET (Parenthetical) - USD ($) shares in Millions, $ in Millions	Sep. 30, 2012	Dec. 31, 2011
Accounts receivable, allowance	$ 3.7	$ 0.3
Senior convertible preferred stock, par value	$ 0.01	$ 0.01
Senior convertible preferred stock, shares authorized	10,000,000	10,000,000
Senior convertible preferred stock, shares issued	0	0
Common stock, par value	$ 0.01	$ 0.01
Common stock, share authorized	40,000,000	40,000,000
Common stock, share issued	21,531,192	21,309,210
Treasury stock, shares	951,026	706,161

CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011
Cash provided by (used in) operating activities:
Net income	$ 53.0	$ 51.6
Adjustments to reconcile net cash provided by operating activities:
Depreciation and amortization	21.1	20.8
Gain on sale of assets	(0.2)	(0.2)
Deferred income taxes	7.7	4.2
Equity income, net of dividends received	(0.9)	(0.2)
Change in other liabilities	(8.3)	(3.2)
Non-cash interest expense	1.2	1.2
Stock-based compensation	5.1	3.7
Other	(0.2)	(2.9)
(Increase) decrease in working capital:
Accounts receivable	(11.4)	(50.8)
Inventories	(29.9)	(2.5)
Accounts payable	6.7	9.5
Accrued liabilities and other working capital	10.6	13.3
Net cash provided by operating activities	54.5	44.5
Cash provided by (used in) investing activities:
Capital expenditures	(15.6)	(19.6)
Acquisitions	(0.2)	(1.0)
Net cash proceeds from divestitures and asset sales	0.7	0.7
Net cash provided by (used in) investing activities	(15.1)	(19.9)
Cash provided by (used in) financing activities:
Borrowings of revolving credit	225.9	165.2
Repayments of revolving credit	(230.9)	(150.2)
Repayments of long-term debt	0.0	(1.0)
Issuances of Common Stock	0.8	0.2
Repurchases of Common Stock	(8.2)	(0.2)
Payment of deferred financing costs	(0.1)	(0.5)
Dividends paid	(14.5)	(13.6)
Net cash provided by (used in) financing activities	(27.0)	(0.1)
Effect of exchange rate changes on cash	2.4	(0.6)
Net increase in cash and cash equivalents	14.8	23.9
Cash and cash equivalents at beginning of year	54.1	35.3
Cash and cash equivalents at end of period	$ 68.9	$ 59.2

Basis of Presentation and New Accounting Standards

9 Months Ended

Sep. 30, 2012

Basis of Presentation and New Accounting Standards

1. Basis of Presentation and New Accounting Standards

The accompanying unaudited condensed consolidated financial statements and related disclosures have been prepared in accordance with accounting principles generally accepted in the United States applicable to interim financial information and with the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation of Koppers Holdings Inc.’s and its subsidiaries’ (“Koppers”, “Koppers Holdings” or the “Company”) financial position and interim results as of and for the periods presented have been included. All such adjustments are of a normal recurring nature unless disclosed otherwise. Because the Company’s business is seasonal, results for interim periods are not necessarily indicative of those that may be expected for a full year. The Condensed Consolidated Balance Sheet for December 31, 2011 has been summarized from the audited balance sheet contained in the Annual Report on Form 10-K for the year ended December 31, 2011.

The financial information included herein should be read in conjunction with the Company’s audited consolidated financial statements and related notes included in its Annual Report on Form 10-K for the year ended December 31, 2011 and certain sections as restated in the Company’s Current Report on Form 8-K dated June 27, 2012.

In June 2011, the FASB issued Accounting Standards Update No. 2011-05, Comprehensive Income (Topic 220): Presentation of Comprehensive Income (ASU 2011-05). The amendments in ASU 2011-05 require entities to present the total of comprehensive income, the components of net income, and the components of other comprehensive income either in a single continuous statement of comprehensive income or in two separate but consecutive statements. ASU 2011-05 is effective for interim and annual periods beginning after December 15, 2011. The Company has elected to reflect comprehensive income as a single continuous statement for interim periods and as two separate but consecutive statements for annual periods.

- Definition

The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.

+ References

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-Name Statement of Position (SOP)
-Number 94-6
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-Number 51
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+ Details

Dividends	9 Months Ended
Dividends	Sep. 30, 2012
Dividends	2. Dividends On November 6, 2012, the Company’s board of directors declared a quarterly dividend of 24 cents per common share, payable on January 7, 2013 to shareholders of record as of November 19, 2012.

Discontinued operations

9 Months Ended

Sep. 30, 2012

Discontinued operations

3. Discontinued operations

In December 2011, the Company ceased manufacturing operations at its only carbon black facility located in Kurnell, Australia. This business was reclassified to discontinued operations in the first quarter of 2012 as run-off activities were completed. This decision was made as a result of deteriorating business conditions including raw material availability and cost, competition in the export markets due to the strength of the Australian dollar and a variety of other factors. The costs related to this closure totaled $41.0 million in the fourth quarter of 2011, of which $20.8 million was recorded as a component of cost of sales and $20.2 million was recorded as a component of depreciation and amortization. The Company estimates that total future closure costs related to this facility will be approximately $1.0 million. The closure is expected to be completed by 2014. The facility is part of the Carbon Materials & Chemicals segment.

Details of the restructuring activities and related reserves for 2012 are as follows:


	Severance and employee benefits			Environmental remediation			Inventory writedowns			Site demolition			Other			Total
(Dollars in millions)
Reserve at December 31, 2011	$	1.8		$	6.7		$	0.0		$	6.2		$	1.2		$	15.9
Charges		0.1			0.0			0.4			0.0			0.0			0.5
Costs charged against assets		0.0			0.0			(0.4	)		0.0			0.0			(0.4	)
Reversals		(0.1	)		0.0			0.0			0.0			0.0			(0.1	)
Cash paid		(1.6	)		(0.1	)		0.0			(0.3	)		(0.5	)		(2.5	)
Currency translation		0.0			0.2			0.0			0.2			0.0			0.4

Reserve at September 30, 2012	$	0.2		$	6.8		$	0.0		$	6.1		$	0.7		$	13.8

Net sales and operating profit from discontinued operations for the three months and nine months ended September 30, 2012 and 2011 consist of the following amounts:


	Three Months Ended September 30,					Nine months ended September 30,
	2012			2011		2012			2011
Net sales	$	0.3		$	19.8	$	5.7		$	56.5
Operating profit (loss)		(0.1	)		0.2		(0.3	)		(1.5	)

- Definition

The entire disclosure for the facts and circumstances leading to the completed or expected disposal, manner and timing of disposal, the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the segment in which the disposal group was reported, and the classification (whether sold or classified as held for sale) and carrying value of the assets and liabilities comprising the disposal group. Includes all disposal groups, including those classified as components of the entity (discontinued operations).

+ References

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+ Details

Fair Value Measurements

9 Months Ended

Sep. 30, 2012

Fair Value Measurements

4. Fair Value Measurements

Carrying amounts and the related estimated fair values of the Company’s financial instruments as of September 30, 2012 and December 31, 2011 are as follows:


	September 30, 2012				December 31, 2011
	Fair Value		Carrying Value		Fair Value		Carrying Value
(Dollars in millions)
Financial assets:
Cash and cash equivalents, including restricted cash	$	68.9	$	68.9	$	54.1	$	54.1
Investments and other assets^(a)		1.3		1.3		1.3		1.3
Financial liabilities:
Long-term debt (including current portion)	$	332.2	$	297.4	$	324.4	$	302.1

(a)

Excludes equity method investments.

Cash and cash equivalents – The carrying amount approximates fair value because of the short maturity of those instruments.

Investments and other assets – Represents the broker-quoted cash surrender value on universal life insurance policies. This asset is classified as Level 2 in the valuation hierarchy and is measured from values received from financial institutions.

Debt – The fair value of the Company’s long-term debt is estimated based on the market prices for the same or similar issues or on the current rates offered to the Company for debt of the same remaining maturities (Level 2). The fair values of the revolving credit facility approximate carrying value due to the variable rate nature of these instruments.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References

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Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15C, 15D
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 32, 33, 34
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 3, 10, 14, 15
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Comprehensive Income and Equity

9 Months Ended

Sep. 30, 2012

Comprehensive Income and Equity

5. Comprehensive Income and Equity

Total comprehensive income for the three and nine months ended September 30, 2012 and 2011 is summarized in the table below:


	Three Months Ended September 30,						Nine months ended September 30,
	2012			2011			2012			2011
(Dollars in millions)
Net income	$	16.2		$	22.7		$	53.0		$	51.6
Other comprehensive income (loss):
Change in currency translation adjustment		7.8			(14.9	)		4.1			(2.2	)
Change in unrecognized pension transition asset, net of tax		(0.1	)		(0.1	)		(0.2	)		(0.2	)
Change in unrecognized prior service cost, net of tax		0.1			0.0			0.1			0.0
Change in unrecognized pension net loss, net of tax		1.3			1.0			3.8			2.9

Total comprehensive income		25.3			8.7			60.8			52.1
Less: comprehensive income attributable to noncontrolling interests		0.3			0.3			1.0			0.8

Comprehensive income attributable to Koppers	$	25.0		$	8.4		$	59.8		$	51.3

The following tables present the change in equity for the nine months ended September 30, 2012 and September 30, 2011, respectively:


(Dollars in millions)	Total Koppers Shareholders’ Equity			Noncontrolling Interests		Total Equity
Balance at December 31, 2011	$	94.8		$	12.4	$	107.2
Net income		52.0			1.0		53.0
Issuance of common stock		0.8			0.0		0.8
Employee stock plans		5.4			0.0		5.4
Other comprehensive income		7.8			0.0		7.8
Dividends		(15.2	)		0.0		(15.2	)
Repurchases of common stock		(8.2	)		0.0		(8.2	)

Balance at September 30, 2012	$	137.4		$	13.4	$	150.8


(Dollars in millions)	Total Koppers Shareholders’ Equity			Noncontrolling Interests		Total Equity
Balance at December 31, 2010	$	88.7		$	11.2	$	99.9
Net income		51.1			0.5		51.6
Issuance of common stock		0.2			0.0		0.2
Employee stock plans		4.1			0.0		4.1
Other comprehensive income		0.2			0.3		0.5
Dividends		(14.0	)		0.0		(14.0	)
Repurchases of common stock		(0.3	)		0.0		(0.3	)

Balance at September 30, 2011	$	130.0		$	12.0	$	142.0

- Definition

The entire disclosure for shareholders' equity, comprised of portions attributable to the parent entity and noncontrolling interest, if any, including other comprehensive income (as applicable). Including, but not limited to: (1) balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings; (2) accumulated balance for each classification of other comprehensive income and total amount of comprehensive income; (3) amount and nature of changes in separate accounts, including the number of shares authorized and outstanding, number of shares issued upon exercise and conversion, and for other comprehensive income, the adjustments for reclassifications to net income; (4) rights and privileges of each class of stock authorized; (5) basis of treasury stock, if other than cost, and amounts paid and accounting treatment for treasury stock purchased significantly in excess of market; (6) dividends paid or payable per share and in the aggregate for each class of stock for each period presented; (7) dividend restrictions and accumulated preferred dividends in arrears (in aggregate and per share amount); (8) retained earnings appropriations or restrictions, such as dividend restrictions; (9) impact of change in accounting principle, initial adoption of new accounting principle and correction of an error in previously issued financial statements; (10) shares held in trust for Employee Stock Ownership Plan (ESOP); (11) deferred compensation related to issuance of capital stock; (12) note received for issuance of stock; (13) unamortized discount on shares; (14) description, terms, and number of warrants or rights outstanding; (15) shares under subscription and subscription receivables, effective date of new retained earnings after quasi-reorganization and deficit eliminated by quasi-reorganization and, for a period of at least ten years after the effective date, the point in time from which the new retained dates; and (16) retroactive effective of subsequent change in capital structure.

+ References

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

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21484-112644

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB TOPIC 4.E)
-URI http://asc.fasb.org/extlink&oid=6228006&loc=d3e74512-122707

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21488-112644

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.29-31)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 4
-Subparagraph (SAB TOPIC 4.C)
-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187143-122770

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 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 30
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6405834&loc=d3e23285-112656

Reference 10: 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 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Preferred Stock
-URI http://asc.fasb.org/extlink&oid=6521494

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21564-112644

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 43
-Section B
-Paragraph 7, 11A
-Chapter 1
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 12
-Paragraph 10
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 5
-Paragraph 15
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 17: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph d
-Article 4

Reference 18: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 29, 30, 31
-Article 5

Reference 19: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
-Section E

Reference 20: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Article 4

Reference 21: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
-Section C

Reference 22: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 129
-Paragraph 2, 3, 4, 5, 6, 7, 8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 23: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Article 3

+ Details

Earnings per Common Share

9 Months Ended

Sep. 30, 2012

Earnings per Common Share

6. Earnings per Common Share

The computation of basic earnings per common share for the periods presented is based upon the weighted average number of common shares outstanding during the periods. The computation of diluted earnings per common share includes the effect of non-vested nonqualified stock options and restricted stock units assuming such options and stock units were outstanding common shares at the beginning of the period. The effect of antidilutive securities is excluded from the computation of diluted earnings per common share.

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


	Three Months Ended September 30,				Nine months ended September 30,
	2012		2011		2012			2011
(Dollars in millions, except share amounts, in thousands, and per share amounts)
Net income attributable to Koppers	$	16.0	$	22.4	$	52.0		$	51.1
Less: loss from discontinued operations		0.0		0.2		(0.1	)		(0.5	)

Income from continuing operations attributable to Koppers	$	16.0	$	22.2	$	52.1		$	51.6

Weighted average common shares outstanding:
Basic		20,694		20,603		20,709			20,598
Effect of dilutive securities		206		143		231			151

Diluted		20,900		20,746		20,940			20,749

Earnings per common share – continuing operations:
Basic earnings per common share	$	0.77	$	1.07	$	2.52		$	2.51
Diluted earnings per common share		0.77		1.07		2.50			2.49

Other data:
Antidilutive securities excluded from computation of diluted earnings per common share		203		219		191			103

Stock-based Compensation

9 Months Ended

Sep. 30, 2012

Stock-based Compensation

7. Stock-based Compensation

The amended and restated 2005 Long-Term Incentive Plan (the “LTIP”) provides for the grant to eligible persons of stock options, stock appreciation rights, restricted stock, restricted stock units, performance shares, performance awards, dividend equivalents and other stock-based awards, which are collectively referred to as the awards.

Under the LTIP, the board of directors granted restricted stock units and performance stock units to certain employee participants (collectively, the “stock units”) each year starting in 2007. The restricted stock units vest on the third anniversary of the grant date, assuming continued employment by the participant. Performance stock units granted in 2011 and 2010 each have a two-year performance objective. Performance stock units granted in 2012 have a three-year performance objective. Regardless of whether the measurement period for the applicable performance objective is two or three years, all performance stock units have a three-year period for vesting (if the applicable performance objective is obtained). The applicable performance objective is based upon a multi-year cumulative value creation calculation commencing on the first day of each grant year. The number of performance stock units granted represents the target award and participants have the ability to earn between zero and 150 percent of the target award based upon actual performance. If minimum performance criteria are not achieved, no performance stock units will vest. The performance stock units originally awarded in 2009 vested at 59.5 percent of target in February 2012. The performance stock units originally awarded in 2010 achieved a performance outcome of 128.2 percent of target and will vest in 2013, assuming continued service by the participants.

Dividends declared on the Company’s common stock during the restriction period of the stock units are credited at equivalent value as additional stock units and become payable as additional common shares upon vesting. In the event of termination of employment, other than retirement, death or disability, any non-vested stock units are forfeited, including additional stock units credited from dividends. In the event of termination of employment due to retirement, death or disability, pro-rata vesting of the stock units over the service period will result. There are special vesting provisions for the stock units related to a change in control.

Restricted stock units that vest immediately or have one-year vesting periods are also issued under the LTIP to members of the board of directors in connection with annual director compensation and, from time to time, are issued to members of management in connection with employee compensation.

Compensation expense for non-vested stock units is recorded over the vesting period based on the fair value at the date of grant. The fair value of stock units is the market price of the underlying common stock on the date of grant.

The following table shows a summary of the performance stock units with uncompleted performance periods as of September 30, 2012:


Performance Period	Minimum Shares		Target Shares		Maximum Shares
2011 – 2012		0		84,342		126,513
2012 – 2014		0		100,031		150,047

The following table shows a summary of the status and activity of non-vested stock awards for the nine months ended September 30, 2012:


	Restricted Stock Units			Performance Stock Units			Total Stock Units			Weighted Average Grant Date Fair Value per Unit
Non-vested at January 1, 2012		156,665			297,715			454,380		$	26.43
Granted		67,012			104,598			171,610		$	38.35
Credited from dividends		3,779			7,072			10,851		$	35.67
Performance stock unit adjustment		0			(40,112	)		(40,112	)	$	10.68
Vested		(85,187	)		(87,013	)		(172,200	)	$	18.69
Forfeited		(6,171	)		(13,584	)		(19,755	)	$	36.00
Non-vested at September 30, 2012		136,098			268,676			404,774		$	36.11

Stock options to executive officers vest and become exercisable upon the completion of a three-year service period commencing on the grant date. The stock options have a term of 10 years. In the event of termination of employment, other than retirement, death or disability, any non-vested options are forfeited. In the event of termination of employment due to retirement, death or disability, pro-rata vesting of the options over the service period will result. There are special vesting provisions for the stock options related to a change in control.

In accordance with accounting standards, compensation expense for non-vested stock options is recorded over the vesting period based on the fair value at the date of grant. The fair value of stock options on the date of grant is calculated using the Black-Scholes-Merton model and the assumptions listed below:


	February 2012 Grant			February 2011 Grant			August 2010 Grant			February 2010 Grant
Grant date price per share of option award	$	38.21		$	40.26		$	20.00		$	28.10
Expected dividend yield per share		2.75	%		2.50	%		2.50	%		2.50	%
Expected life in years		6.5			6.5			6.5			6.5
Expected volatility		55.06	%		60.00	%		62.00	%		62.00	%
Risk-free interest rate		1.34	%		3.02	%		3.05	%		3.05	%
Grant date fair value per share of option awards	$	15.82		$	19.28		$	9.82		$	13.81

The dividend yield is based on the Company’s current and prospective dividend rate which calculates a continuous dividend yield based upon the market price of the underlying common stock. The expected life in years is based on the simplified method permitted under Securities and Exchange Commission Staff Accounting Bulletin No. 14d.2 which calculates the average of the weighted vesting term and the contractual term of the option. This method was selected due to the lack of historical exercise data with respect to the Company. Expected volatility is based on the historical volatility of the Company’s common stock and the historical volatility of certain other similar public companies. The risk-free interest rate is based on U.S. Treasury bill rates for the expected life of the option.

The following table shows a summary of the status and activity of stock options for the nine months ended September 30, 2012:


	Options			Weighted Average Exercise Price per Option		Weighted Average Remaining Contractual Term (in years)		Aggregate Intrinsic Value (in millions)
Outstanding at January 1, 2012		353,452		$	27.65
Granted		95,899		$	38.21
Exercised		(49,782	)	$	16.15
Expired		(2,413	)	$	39.99
Forfeited		(11,420	)	$	36.00
Outstanding at September 30, 2012		385,736		$	31.44		7.22	$	2.2
Exercisable at September 30, 2012		170,786		$	25.53		5.52	$	1.8

Total stock-based compensation expense recognized for the three and nine months ended September 30, 2012 and 2011 is as follows:


	Three Months Ended September 30,				Nine months ended September 30,
	2012		2011		2012		2011
(Dollars in millions)
Stock-based compensation expense recognized:
Selling, general and administrative expenses	$	1.9	$	1.5	$	5.1	$	3.7
Less related income tax benefit		0.8		0.6		2.0		1.5

	$	1.1	$	0.9	$	3.1	$	2.2

As of September 30, 2012, total future compensation expense related to non-vested stock-based compensation arrangements totaled $10.0 million and the weighted-average period over which this cost is expected to be recognized is approximately 23 months.

- Definition

Tabular disclosure of components of a stock option or other award plan under which equity-based compensation is awarded to employees, typically comprised of the amount of unearned compensation (deferred compensation cost), compensation expense, and changes in the quantity and fair value of the shares (or other type of equity) granted, exercised, forfeited, and issued and outstanding pertaining to that plan. Disclosure may also include nature and general terms of such arrangements that existed during the period and potential effects of those arrangements on shareholders, effect of compensation cost arising from equity-based payment arrangements on the income statement, method of estimating the fair value of the goods or services received, or the fair value of the equity instruments granted, during the period, cash flow effects resulting from equity-based payment arrangements and, for registrants that accelerate vesting of out of the money share options, reasons for the decision to accelerate.

+ References + Details

Segment Information

9 Months Ended

Sep. 30, 2012

Segment Information

8. Segment Information

The Company has two reportable segments: Carbon Materials & Chemicals and Railroad & Utility Products. The Company’s reportable segments are business units that offer different products. The reportable segments are each managed separately because they manufacture and distribute distinct products with different production processes. The business units have been aggregated into two reportable segments since management believes the long-term financial performance of these business units is affected by similar economic conditions.

The Company’s Carbon Materials & Chemicals segment is primarily a manufacturer of carbon pitch, naphthalene, phthalic anhydride, creosote and carbon black feedstock. Carbon pitch is a critical raw material used in the production of aluminum and for the production of steel in electric arc furnaces. Naphthalene is used for the production of phthalic anhydride and as a surfactant in the production of concrete. Phthalic anhydride is used in the production of plasticizers, polyester resins and alkyd paints. Creosote is used in the treatment of wood and carbon black feedstock is used in the production of carbon black.

The Company’s Railroad & Utility Products segment sells treated and untreated wood products, manufactured products and services primarily to the railroad and public utility markets. Railroad products include procuring and treating items such as crossties, switch ties and various types of lumber used for railroad bridges and crossings and the manufacture of rail joint bars. Utility products include transmission and distribution poles and pilings.

The Company evaluates performance and determines resource allocations based on a number of factors, the primary measure being operating profit or loss from operations. Operating profit does not include equity in earnings of affiliates, other income, interest expense or income taxes. Operating profit also excludes the operating costs of Koppers Holdings Inc., the parent company of Koppers Inc. The accounting policies of the reportable segments are the same as those described in the summary of significant accounting policies. Intersegment transactions are eliminated in consolidation.

The following table sets forth certain sales and operating data, net of all intersegment transactions, for the Company’s segments for the periods indicated:


	Three Months Ended September 30,						Nine months ended September 30,
	2012			2011			2012			2011
(Dollars in millions)
Revenues from external customers:
Carbon Materials & Chemicals	$	241.1		$	245.6		$	757.3		$	701.3
Railroad & Utility Products		146.8			135.6			422.8			395.9

Total	$	387.9		$	381.2		$	1,180.1		$	1,097.2

Intersegment revenues:
Carbon Materials & Chemicals	$	27.0		$	25.9		$	83.8		$	71.5

Depreciation and amortization expense:
Carbon Materials & Chemicals	$	4.2		$	4.5		$	12.6		$	12.8
Railroad & Utility Products		2.5			2.2			8.5			6.7

Total	$	6.7		$	6.7		$	21.1		$	19.5

Operating profit:
Carbon Materials & Chemicals	$	18.4		$	30.7		$	65.1		$	70.5
Railroad & Utility Products		12.8			9.9			36.9			30.2
Corporate		(0.4	)		(0.5	)		(1.3	)		(1.0	)

Total	$	30.8		$	40.1		$	100.7		$	99.7

The following table sets forth certain tangible and intangible assets allocated to each of the Company’s segments as of the dates indicated:


	September 30, 2012		December 31, 2011
(Dollars in millions)
Segment assets:
Carbon Materials & Chemicals	$	528.7	$	495.2
Railroad & Utility Products		184.8		164.6
All other		53.3		70.9

Total	$	766.8	$	730.7

Goodwill:
Carbon Materials & Chemicals	$	70.2	$	69.4
Railroad & Utility Products		2.8		2.7

Total	$	73.0	$	72.1

- 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

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9038-108599

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8971-108599

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8595-108599

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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8380-108599

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-Publisher FASB
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+ Details

Income Taxes

9 Months Ended

Sep. 30, 2012

Income Taxes

9. Income Taxes

Effective Tax Rate

Income taxes as a percentage of pretax income before discrete items was 35.2 percent and 35.6 percent for the three months ended September 30, 2012 and 2011, respectively. Discrete items included in income taxes for the three months ended September 30, 2012 consisted of a net tax benefit of $0.3 million due primarily to changes in unrecognized tax benefits partially offset by the effect of a United Kingdom corporate tax rate change and tax return to provision adjustments. Discrete items included in income taxes for the three months ended September 30, 2011 consisted of a net tax benefit of $0.9 million due to tax return to provision adjustments and changes in unrecognized tax benefits.

The effective tax rate for the third quarter of 2012 differs from the U.S. federal statutory rate of 35.0 percent due to state taxes (+1.6 percent), nondeductible expenses (+0.4 percent) and unrecognized tax benefits (+0.7 percent) partially offset by the domestic manufacturing deduction (-2.5 percent). With respect to the third quarter of 2011, the effective tax rate differs from the U.S. federal statutory rate of 35.0 percent due to state taxes (+0.9 percent), nondeductible expenses (+0.5 percent) and unrecognized tax benefits (+1.0 percent) partially offset by the taxes on foreign earnings (-0.3 percent) and the domestic manufacturing deduction (-1.5 percent).

Income taxes as a percentage of pretax income before discrete items was 34.7 percent and 35.8 percent for the nine months ended September 30, 2012 and 2011, respectively. Discrete items included in income taxes for the nine months ended September 30, 2012 consisted of net tax expense of $0.2 million due primarily to a tax reserve associated with our 2011 European restructuring project partially offset by changes to other unrecognized tax benefits. Discrete items included in income taxes for the nine months ended September 30, 2011 consisted of a net tax benefit of $0.9 million due to tax return to provision adjustments and changes in unrecognized tax benefits.

The effective tax rate for the first nine months of 2012 differs from the U.S. federal statutory rate of 35.0 percent primarily due to state taxes (+1.6 percent), nondeductible expenses (+0.7 percent) and unrecognized tax benefits (+0.8 percent) partially offset by taxes on foreign earnings (-1.5 percent) and the domestic manufacturing deduction (-1.9 percent). With respect to the first nine months of 2011, the effective tax rate differs from the U.S. federal statutory rate of 35.0 percent primarily due to state taxes (+1.0 percent), nondeductible expenses (+0.6 percent) and unrecognized tax benefits (+0.9 percent) partially offset by taxes on foreign earnings (-0.3 percent) and the domestic manufacturing deduction (-1.4 percent).

The income tax provision for interim periods is based on an estimated annual effective tax rate, which requires management to make its best estimate of annual pretax income by domestic and foreign jurisdictions and other items that impact taxable income. During the year, management regularly updates estimates based on changes in various factors such as product prices, shipments, product mix, operating and administrative costs, earnings mix by taxable jurisdiction, repatriation of foreign earnings, uncertain tax positions and the ability to claim tax credits such as the non-conventional fuel tax credit. To the extent that actual results vary from the estimates at the end of the third quarter, the actual tax provision recognized for 2012 could be materially different from the forecasted annual tax provision as of the end of the third quarter.

Uncertain Tax Positions

The Company and its subsidiaries file income tax returns in the U.S. federal jurisdiction, individual U.S. state jurisdictions and non-U.S. jurisdictions. With few exceptions, the Company is no longer subject to U.S. federal, state and local, or non-U.S. income tax examinations by tax authorities for years before 2005.

As of September 30, 2012 and December 31, 2011, the total amount of unrecognized tax benefits that, if recognized, would affect the effective tax rate, was approximately $5.0 million and $7.1 million, respectively. Unrecognized tax benefits totaled $7.8 million and $9.9 million as of September 30, 2012 and December 31, 2011, respectively. The Company recognizes interest expense and any related penalties from uncertain tax positions in income tax expense. As of September 30, 2012 and December 31, 2011 the Company had accrued approximately $1.1 million and $0.9 million for interest and penalties, respectively.

- Definition

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

+ References

+ Details

Inventories

9 Months Ended

Sep. 30, 2012

Inventories

10. Inventories

Net inventories as of September 30, 2012 and December 31, 2011 are summarized in the table below:


	September 30, 2012		December 31, 2011
(Dollars in millions)
Raw materials	$	114.9	$	91.5
Work in process		14.6		20.1
Finished goods		111.1		95.1

		240.6		206.7
Less revaluation to LIFO		50.1		47.7

Net	$	190.5	$	159.0

Property, Plant and Equipment

9 Months Ended

Sep. 30, 2012

Property, Plant and Equipment

11. Property, Plant and Equipment

Property, plant and equipment as of September 30, 2012 and December 31, 2011 are summarized in the table below:


	September 30, 2012		December 31, 2011
(Dollars in millions)
Land	$	6.7	$	6.6
Buildings		35.1		34.7
Machinery and equipment		603.2		593.5

		645.0		634.8
Less accumulated depreciation		492.6		479.2

Net	$	152.4	$	155.6

In October 2012, a subsidiary of the Company signed an agreement to construct a coal tar distillation facility in China. Construction is expected to commence in late 2012 and is expected to be completed by mid-2014. The Company’s expected capital requirement commitment for the 75 percent-owned facility is approximately $70 million and will be financed by available cash and incremental financing.

Koppers Wood Products Pty Ltd., a subsidiary of the Company, signed an asset purchase agreement in September 2012 to acquire the Western Poles business from Ridolfo Forestry Products Pty Limited. The closing of the transaction is subject to certain conditions and is expected to be completed by the end of November 2012. The Western Poles business is engaged in the procurement and processing of timber for the western Australian utility pole market. The Company will fund the acquisition with available cash on hand.

- Definition

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

+ References + Details

Pensions and Postretirement Benefit Plans

9 Months Ended

Sep. 30, 2012

Pensions and Postretirement Benefit Plans

12. Pensions and Postretirement Benefit Plans

The Company and its subsidiaries maintain a number of defined benefit and defined contribution plans to provide retirement benefits for employees in the U.S., as well as employees outside the U.S. These plans are maintained and contributions are made in accordance with the Employee Retirement Income Security Act of 1974 (“ERISA”), local statutory law or as determined by the board of directors. The defined benefit pension plans generally provide benefits based upon years of service and compensation. Pension plans are funded except for three domestic non-qualified defined benefit pension plans for certain key executives.

All qualified defined benefit pension plans for salaried employees have been closed to new participants and a number of plans, including some plans for hourly employees, have been frozen. Accordingly, these pension plans no longer accrue additional years of service or recognize future increases in compensation for benefit purposes. In addition, a number of pension plans are subject to a “soft” freeze which precludes new employees from entering the defined benefit pension plans.

The defined contribution plans generally provide retirement assets to employee participants based upon employer and employee contributions to the participant’s individual investment account. The Company also provides retiree medical insurance coverage to certain U.S. employees and a life insurance benefit to most U.S. employees. For salaried employees, the retiree medical and retiree insurance plans have been closed to new participants.

The following table provides the components of net periodic benefit cost for the pension plans for the three and nine months ended September 30, 2012 and 2011:


	Three Months Ended September 30,						Nine months ended September 30,
	2012			2011			2012			2011
(Dollars in millions)
Service cost	$	0.8		$	0.8		$	2.6		$	2.5
Interest cost		2.8			2.8			8.0			8.4
Expected return on plan assets		(2.7	)		(2.8	)		(8.0	)		(8.3	)
Amortization of prior service cost		0.0			0.0			0.1			0.1
Amortization of net loss		2.0			1.6			6.1			4.7
Amortization of transition asset		(0.0	)		0.0			(0.2	)		(0.2	)
Net periodic benefit cost	$	2.9		$	2.4		$	8.6		$	7.2

Defined contribution plan expense	$	1.1		$	1.3		$	3.8		$	4.1
Multi-employer pension plan expense		0.1			0.2			0.3			0.7
Other postretirement benefit plans		0.2			0.1			0.5			0.5

- Definition

The entire disclosure for pension and other postretirement benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/topic&trid=2235017

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-Publisher FASB
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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Reference 5: 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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Reference 8: http://www.xbrl.org/2003/role/presentationRef
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
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Reference 10: http://www.xbrl.org/2003/role/presentationRef
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Reference 11: http://www.xbrl.org/2003/role/presentationRef
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Reference 12: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Debt

9 Months Ended

Sep. 30, 2012

Debt

13. Debt

Debt at September 30, 2012 and December 31, 2011 was as follows:


	Weighted Average Interest Rate			Maturity		September 30, 2012		December 31, 2011
(Dollars in millions)
Revolving Credit Facility		2.46	%		2015	$	1.4	$	6.4
Senior Notes		7⁷/₈	%		2019		296.0		295.7

Total debt							297.4		302.1
Less short term debt and current maturities of long-term debt							0.0		0.0

Long-term debt						$	297.4	$	302.1

Revolving Credit Facility

The Koppers Inc. revolving credit facility agreement provides for a revolving credit facility of up to $300.0 million at variable rates. Borrowings under the revolving credit facility are secured by a first priority lien on substantially all of the assets of Koppers Inc. and its material domestic subsidiaries. The revolving credit facility contains certain covenants for Koppers Inc. and its restricted subsidiaries that limit capital expenditures, additional indebtedness, liens, dividends, investments or acquisitions. In addition, such covenants give rise to events of default upon the failure by Koppers Inc. and its restricted subsidiaries to meet certain financial ratios. Commitment fees totaled $0.2 million and $0.2 million for the three months ended September 30, 2012 and 2011, respectively, and $0.7 million and $0.8 million for the nine months ended September 30, 2012 and 2011, respectively. Commitment fees are charged to interest expense.

As of September 30, 2012, the Company had $280.7 million of unused revolving credit availability for working capital purposes after restrictions from certain letter of credit commitments and other covenants. As of September 30, 2012, $11.5 million of commitments were utilized by outstanding letters of credit.

Senior Notes

The Koppers Inc. 7⁷/₈ percent Senior Notes due 2019 (the “Senior Notes”) were issued on December 1, 2009 at an offering price of 98.311 percent of face value, or $294.9 million and have a principal amount at maturity of $300.0 million. The Senior Notes have an effective interest rate yield of 8¹/8 percent per annum. The Senior Notes are unsecured senior obligations that are fully and unconditionally guaranteed by Koppers Holdings and certain of Koppers Inc.’s wholly-owned domestic subsidiaries. The Senior Notes are structurally subordinated to indebtedness under the revolving credit facility.

Interest on the Senior Notes is payable semiannually on December 1 and June 1 each year. On or after December 1, 2014, the Company is entitled to redeem all or a portion of the Senior Notes at a redemption price of 103.938 percent of principal value, declining annually in ratable amounts until the redemption price is equivalent to the principal value on December 1, 2017.

The indenture governing the Senior Notes includes customary covenants that restrict, among other things, the ability of Koppers Inc. and its restricted subsidiaries to incur additional debt, pay dividends or make certain other restricted payments, incur liens, merge or sell all or substantially all of the assets of Koppers Inc. or its subsidiaries or enter into various transactions with affiliates.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References + Details

Asset Retirement Obligations

9 Months Ended

Sep. 30, 2012

Asset Retirement Obligations

14. Asset Retirement Obligations

The Company recognizes asset retirement obligations for the removal and disposal of residues; dismantling of certain tanks required by governmental authorities; cleaning and dismantling costs for owned rail cars; and cleaning costs for leased rail cars and barges. The following table reflects changes in the carrying values of asset retirement obligations:


	September 30, 2012			December 31, 2011
(Dollars in millions)
Balance at beginning of year	$	21.3		$	17.0
Accretion expense		0.8			1.1
Revision in estimated cash flows, net		1.2			6.3
Expenses incurred		(2.0	)		(3.1	)
Currency translation		0.2			0.0

Balance at end of period	$	21.5		$	21.3

Deferred Revenue from Extended Product Warranty Liabilities

9 Months Ended

Sep. 30, 2012

Deferred Revenue from Extended Product Warranty Liabilities

15. Deferred Revenue from Extended Product Warranty Liabilities

The Company defers revenues associated with extended product warranty liabilities based on historical loss experience and sales of extended warranties on certain products. The following table reflects changes in the carrying values of deferred revenue:


	September 30, 2012			December 31, 2011
(Dollars in millions)
Balance at beginning of year	$	4.8		$	5.7
Revenue earned		(0.6	)		(0.9	)

Balance at end of period	$	4.2		$	4.8

Commitments and Contingent Liabilities

9 Months Ended

Sep. 30, 2012

Commitments and Contingent Liabilities

16. Commitments and Contingent Liabilities

The Company and its subsidiaries are involved in litigation and various proceedings relating to environmental laws and regulations and toxic tort, product liability and other matters. Certain of these matters are discussed below. The ultimate resolution of these contingencies is subject to significant uncertainty and should the Company or its subsidiaries fail to prevail in any of these legal matters or should several of these legal matters be resolved against the Company or its subsidiaries in the same reporting period, these legal matters could, individually or in the aggregate, be material to the consolidated financial statements.

Legal Proceedings

Coal Tar Pitch Cases. Koppers Inc., along with other defendants, is currently a defendant in lawsuits filed in three states in which the plaintiffs claim they suffered a variety of illnesses (including cancer) as a result of exposure to coal tar pitch sold by the defendants. There are approximately 136 plaintiffs in 75 cases pending as of September 30, 2012 as compared to 131 plaintiffs in 73 cases at December 31, 2011. As of September 30, 2012, there are a total of 70 cases pending in state court in Pennsylvania, four in Arkansas, and one case pending in state court in Tennessee.

The plaintiffs in all 75 pending cases seek to recover compensatory damages, while plaintiffs in 67 cases also seek to recover punitive damages. The plaintiffs in the 70 cases filed in Pennsylvania state court seek unspecified damages in excess of the court’s minimum jurisdictional limit. The plaintiffs in the Arkansas state court cases each seek compensatory damages in excess of $50,000 in addition to punitive damages. The plaintiffs in the Tennessee state court case each seek damages of $15.0 million. The other defendants in these lawsuits vary from case to case and include companies such as Beazer East, Inc., United States Steel Corporation, Honeywell International Inc., Vertellus Specialties Inc., Dow Chemical Company, Rust-Oleum Corporation, UCAR Carbon Company, Inc., Exxon Mobil Corporation, Chemtura Corporation, SGL Carbon Corporation, Alcoa, Inc., and PPG Industries, Inc. Discovery is proceeding in these cases. No trial dates have been set in any of these cases.

The Company has not provided a reserve for these lawsuits because, at this time, the Company cannot reasonably determine the probability of a loss, and the amount of loss, if any, cannot be reasonably estimated. The timing of resolution of these cases cannot be reasonably determined. Although Koppers Inc. is vigorously defending these cases, an unfavorable resolution of these matters may have a material adverse effect on the Company’s business, financial condition, cash flows and results of operations.

Gainesville. Koppers Inc. operated a utility pole treatment plant in Gainesville from December 29, 1988 until its closure late in 2009. The property upon which the utility pole treatment plant was located was sold by Koppers Inc. to Beazer East, Inc. in the first quarter of 2010.

In November 2010, a class action complaint was filed in the Circuit Court of the Eighth Judicial Circuit located in Alachua County, Florida by residential real property owners located in a neighborhood west of and immediately adjacent to the former utility pole treatment plant in Gainesville. The complaint named Koppers Holdings Inc., Koppers Inc., Beazer East and several other parties as defendants. The complaint alleges that chemicals and dust from the plant have contaminated and impacted plaintiffs’ properties by reducing the fair market value. The complaint seeks injunctive relief and compensatory damages for diminution in property values and for plaintiffs’ loss of use and enjoyment of the properties.

The case was removed to the United States District Court for the Northern District of Florida in December 2010. Koppers Holdings Inc. filed a motion to dismiss alleging that the Court lacks personal jurisdiction over it. The Court has not yet ruled on Koppers Holdings Inc.’s motion to dismiss. The plaintiffs were granted leave to file a supplemental amended complaint which expands the boundaries of the “class affected area” from its original size. The Court granted the parties’ joint motion to stay the proceedings until early January 2013 so that the parties can explore the possibility of resolving the case. The Court has not yet scheduled a class certification hearing or trial.

The Company has not provided a reserve for this matter because, at this time, it cannot reasonably determine the probability of a loss, and the amount of loss, if any, cannot be reasonably estimated. The timing of resolution of this case cannot be reasonably determined. Although the Company is vigorously defending this case, an unfavorable resolution of this matter may have a material adverse effect on the Company’s business, financial condition, cash flows and results of operations.

Other Matters. In February 2012, approximately 400 tons of liquid carbon pitch leaked from a storage tank at the Company’s terminal facility in Portland, Victoria, Australia. All of the coal tar pitch was contained within the tank farm area and no release of material to water or soil occurred. Costs directly associated with the leak totaled $3.7 million for the nine months ended September 30, 2012, net of estimated insurance recoveries. Expenses associated with the incident include inventory losses, emergency response expenses, incremental logistics expenses, and material clean-up and removal expenses. The Company received two claims for damages totaling approximately $0.5 million from entities who allege that their businesses were adversely affected during the temporary closure of Portland’s harbor. In spite of the Company’s requests, no additional information regarding the largest claim has been received by the Company. The Company has not provided a reserve for these claims because, at this time, it cannot reasonably determine the probability of a loss, and the amount of the loss, if any, cannot be reasonably estimated. The Company does not currently believe that the resolution of these two matters will involve a loss contingency that would be material to the financial statements.

In July 2012, Koppers Netherlands B.V.’s (Koppers Netherlands) coal tar distillation plant suffered a series of electrical disruptions which significantly affected plant operations and prevented the resumption of plant operations for a period of approximately three weeks. As a result of the suspension of operations, the coal tar distillation plant was unable to provide steam and other services to an adjacent unaffiliated plant. This unaffiliated plant and Koppers Netherlands’ plant share certain services and plant infrastructure under a cost sharing agreement. In September 2012, Koppers Netherlands received a business interruption claim of approximately $1.7 million from the owner of the unaffiliated plant. Koppers Netherlands has not received detailed information used by the unaffiliated plant to determine the alleged loss. Until this information is provided and reviewed by Koppers Netherlands, it is unable to determine the validity of the actual damages incurred. The Company has not provided a reserve for this matter because, at this time, it cannot reasonably determine the probability of a loss, and the amount of loss, if any, cannot be reasonably estimated.

In October 2012, the Company received a claim from a customer alleging that a carbon product sold by the Company was inadequate for its intended use. The customer is requesting a refund of the purchase price, recovery of transport costs and reimbursement of unspecified “operational losses” associated with the use of the product. The Company has requested technical data about the product from the customer and has commenced discussions with the customer to seek a resolution of this matter; however these discussions are in the early stages. In the Company’s judgment, the range of reasonably possible loss, in excess of amounts expensed by the Company in the third quarter for this matter, will not involve a loss contingency that would be material to the financial statements.

Environmental and Other Litigation Matters

The Company and its subsidiaries are subject to federal, state, local and foreign laws and regulations and potential liabilities relating to the protection of the environment and human health and safety including, among other things, the cleanup of contaminated sites, the treatment, storage and disposal of wastes, the discharge of effluent into waterways, the emission of substances into the air and various health and safety matters. The Company’s subsidiaries expect to incur substantial costs for ongoing compliance with such laws and regulations. The Company’s subsidiaries may also face governmental or third-party claims, or otherwise incur costs, relating to cleanup of, or for injuries resulting from, contamination at sites associated with past and present operations. The Company accrues for environmental liabilities when a determination can be made that a liability is probable and reasonably estimable.

Environmental and Other Liabilities Retained or Assumed by Others. The Company’s subsidiaries have agreements with former owners of certain of their operating locations under which the former owners retained, assumed and/or agreed to indemnify such subsidiaries against certain environmental and other liabilities. The most significant of these agreements was entered into at Koppers Inc.’s formation on December 29, 1988 (the “Acquisition”). Under the related asset purchase agreement between Koppers Inc. and Beazer East, subject to certain limitations, Beazer East retained the responsibility for and agreed to indemnify Koppers Inc. against certain liabilities, damages, losses and costs, including, with certain limited exceptions, liabilities under and costs to comply with environmental laws to the extent attributable to acts or omissions occurring prior to the Acquisition and liabilities related to products sold by Beazer East prior to the Acquisition (the “Indemnity”). Beazer Limited, the parent company of Beazer East, unconditionally guaranteed Beazer East’s performance of the Indemnity pursuant to a guarantee (the “Guarantee”). In 1998, the parent company of Beazer East purchased an insurance policy under which the funding and risk of certain environmental and other liabilities relating to the former Koppers Company, Inc. operations of Beazer East (which includes locations purchased from Beazer East by Koppers Inc.) are underwritten by Centre Solutions (a member of the Zurich Group) and Swiss Re. Beazer East is a wholly-owned, indirect subsidiary of Heidelberg Cement AG.

The Indemnity provides different mechanisms, subject to certain limitations, by which Beazer East is obligated to indemnify Koppers Inc. with regard to certain environmental, product and other liabilities and imposes certain conditions on Koppers Inc. before receiving such indemnification, including, in some cases, certain limitations regarding the time period as to which claims for indemnification can be brought. In July 2004, Koppers Inc. and Beazer East agreed to amend the environmental indemnification provisions of the December 29, 1988 asset purchase agreement to extend the indemnification period for pre-closing environmental liabilities through July 2019. As consideration for the amendment, Koppers Inc. paid Beazer East a total of $7.0 million and agreed to share toxic tort litigation defense costs arising from any sites acquired from Beazer East. The July 2004 amendment did not change the provisions of the Indemnity with respect to indemnification for non-environmental claims, such as product liability claims, which claims may continue to be asserted after July 2019.

Qualified expenditures under the Indemnity are not subject to a monetary limit. Qualified expenditures under the Indemnity include (i) environmental cleanup liabilities required by third parties, such as investigation, remediation and closure costs, relating to pre-December 29, 1988, or Pre-Closing, acts or omissions of Beazer East or its predecessors; (ii) environmental claims by third parties for personal injuries, property damages and natural resources damages relating to Pre-Closing acts or omissions of Beazer East or its predecessors; (iii) punitive damages for the acts or omissions of Beazer East and its predecessors without regard to the date of the alleged conduct and (iv) product liability claims for products sold by Beazer East or its predecessors without regard to the date of the alleged conduct. If the third party claims described in sections (i) and (ii) above are not made by July 2019, Beazer East will not be required to pay the costs arising from such claims under the Indemnity. However, with respect to any such claims which are made by July 2019, Beazer East will continue to be responsible for such claims under the Indemnity beyond July 2019. The Indemnity provides for the resolution of issues between Koppers Inc. and Beazer East by an arbitrator on an expedited basis upon the request of either party. The arbitrator could be asked, among other things, to make a determination regarding the allocation of environmental responsibilities between Koppers Inc. and Beazer East. Arbitration decisions under the Indemnity are final and binding on the parties.

Contamination has been identified at most manufacturing and other sites of the Company’s subsidiaries. Two sites currently owned and operated by Koppers Inc. in the United States are listed on the National Priorities List promulgated under the Comprehensive Environmental Response, Compensation, and Liability Act of 1980, as amended (“CERCLA”). Currently, at the properties acquired from Beazer East (which include all of the National Priorities List sites and all but one of the sites permitted under the Resource Conservation and Recovery Act (“RCRA”)), a significant portion of all investigative, cleanup and closure activities are being conducted and paid for by Beazer East pursuant to the terms of the Indemnity. In addition, other of Koppers Inc.’s sites are or have been operated under RCRA and various other environmental permits, and remedial and closure activities are being conducted at some of these sites.

To date, the parties that retained, assumed and/or agreed to indemnify the Company against the liabilities referred to above, including Beazer East, have performed their obligations in all material respects. The Company believes that, for the last three years ended December 31, 2011, amounts paid by Beazer East as a result of its environmental remediation obligations under the Indemnity have averaged in total approximately $15 million per year. Periodically, issues have arisen between Koppers Inc. and Beazer East and/or other indemnitors that have been resolved without arbitration. Koppers Inc. and Beazer East engage in discussions from time to time that involve, among other things, the allocation of environmental costs related to certain operating and closed facilities.

If for any reason (including disputed coverage or financial incapability) one or more of such parties fail to perform their obligations and the Company or its subsidiaries are held liable for or otherwise required to pay all or part of such liabilities without reimbursement, the imposition of such liabilities on the Company or its subsidiaries could have a material adverse effect on its business, financial condition, cash flows and results of operations. Furthermore, the Company could be required to record a contingent liability on its balance sheet with respect to such matters, which could result in a negative impact to the Company’s business, financial condition, cash flows and results of operations.

Domestic Environmental Matters. Koppers Inc. has been named as a potentially responsible party (a “PRP”) at the Portland Harbor CERCLA site located on the Willamette River in Oregon. Koppers Inc. has replied to an Environmental Protection Agency (“EPA”) information request and has executed a PRP agreement which outlines the process to develop an allocation of past and future costs. The current estimate for past costs incurred in the remedial investigation/feasibility study is approximately $100 million. Koppers Inc. currently operates a coal tar pitch terminal near the site. Koppers Inc. has accrued its estimated cost of participation in the PRP group. Separate from the EPA activities, a natural resources damages assessment is being conducted by a local trustee group.

In September 2009, Koppers Inc. received a general notice letter notifying it that it may be a PRP at the Newark Bay CERCLA site. In January 2010, Koppers Inc. submitted a response to the general notice letter asserting that Koppers Inc. is a de minimus party at this site. Other than the estimated costs of participating in the PRP group at the Portland Harbor and Newark Bay CERCLA sites totaling $0.7 million at September 30, 2012, the Company has not provided a reserve for these matters because, at this time, it cannot reasonably determine the probability of a loss, and the amount of loss, if any, cannot be reasonably estimated. An unfavorable resolution of these matters may have a material adverse effect on the Company’s business, financial condition, cash flows and results of operations.

At the request of the Illinois Environmental Protection Agency, Koppers Inc. conducted a voluntary investigation of soil and groundwater at its Stickney, Illinois carbon materials and chemicals facility. Koppers Inc. is conducting such investigations in cooperation with Beazer East. The Company’s reserve for this matter was $0.3 million as of September 30, 2012.

Australian Environmental Matters. Soil and groundwater contamination has been detected at certain of the Company’s Australian facilities. At the Company’s tar distillation facility in Newcastle, New South Wales, Australia, soil contamination from an abandoned underground coal tar pipeline and other groundwater contamination have been detected at a property adjacent to the facility. In 2011, the Company and the owner of the adjacent property reached an agreement in which the Company will contribute $1.6 million and the owner of the adjacent property will contribute $7.5 million toward remediation of the property. The agreement provides that the Company will assume responsibility for the management of the remediation effort and will indemnify the current owner for any remediation costs in excess of its agreed contribution. At the completion of the remediation, the agreement provides that the property will be transferred to the Company. The remediation project commenced in the fourth quarter of 2011 and the Company has reserved its expected remaining remediation costs of $5.1 million and has recorded a receivable, net of cash collections, from the owner of the adjacent property of $3.1 million as of September 30, 2012.

In December 2011, the Company ceased manufacturing operations at its Continental Carbon facility located in Kurnell, Australia. This decision was made as a result of deteriorating business conditions including raw material availability and cost, competition in the export markets due to the strength of the Australian dollar and a variety of other factors. The Company has accrued its expected cost of site remediation resulting from the closure of $6.8 million as of September 30, 2012.

Other Australian environmental matters include soil and groundwater remediation at a number of current and former facilities in Australia. The Company has reserved $1.3 million for remediation costs at the remaining Australian sites.

Environmental Reserves Rollforward. The following table reflects changes in the accrued liability for environmental matters, of which $8.0 million and $8.1 million are classified as current liabilities at September 30, 2012 and December 31, 2011, respectively:


	Period ended
	September 30, 2012			December 31, 2011
(Dollars in millions)
Balance at beginning of year	$	17.7		$	6.6
Expense		0.9			8.0
Reversal of reserves		(0.2	)		(1.6	)
Cash expenditures		(4.3	)		(2.4	)
Assumed remediation liability in exchange for cash		0.0			7.5
Currency translation		0.6			(0.4	)

Balance at end of year	$	14.7		$	17.7

- Definition

The entire disclosure for commitments and contingencies.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6449706&loc=d3e16207-108621

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 460
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6398077&loc=d3e12565-110249

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 450
-SubTopic 20
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6952336&loc=d3e14435-108349

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.25)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 440
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6394976&loc=d3e25287-109308

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 14
-Paragraph 3
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 5
-Paragraph 9, 10, 11, 12
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Subsidiary Guarantor Information for Koppers Inc. Senior Notes

9 Months Ended

Sep. 30, 2012

Subsidiary Guarantor Information for Koppers Inc. Senior Notes

17. Subsidiary Guarantor Information for Koppers Inc. Senior Notes

On December 1, 2009, Koppers Inc. issued $300.0 million principal value of Senior Notes. Koppers Holdings and each of Koppers Inc.’s 100 percent-owned material domestic subsidiaries other than Koppers Assurance, Inc. fully and unconditionally guarantee, on a joint and several basis, the payment of principal and interest on the Senior Notes. The domestic guarantor subsidiaries include World-Wide Ventures Corporation, Koppers Delaware, Inc., Koppers Concrete Products, Inc., Concrete Partners, Inc., Koppers Ventures LLC and Koppers Asia LLC.

Separate condensed consolidating financial statement information for Koppers Holdings Inc. (the parent), Koppers Inc., domestic guarantor subsidiaries and non-guarantor subsidiaries as of September 30, 2012 and 2011 and for the three and nine months ended September 30, 2012 and 2011 is as follows:

Condensed Consolidating Statement of Comprehensive Income

For the Three Months Ended September 30, 2012


	Parent			Koppers Inc.		Domestic Guarantor Subsidiaries		Non-Guarantor Subsidiaries			Consolidating Adjustments			Consolidated
(Dollars in millions)
Net sales	$	0.0		$	238.2	$	15.1	$	147.8		$	(13.2	)	$	387.9
Cost of sales including depreciation and amortization		0.0			211.0		9.3		129.7			(11.9	)		338.1
Selling, general and administrative		0.4			11.6		0.4		6.6			0.0			19.0

Operating profit (loss)		(0.4)			15.6		5.4		11.5			(1.3)			30.8
Other income (expense)		16.3			0.4		0.3		(0.1	)		(16.3	)		0.6
Interest expense (income)		0.1			6.9		0.0		1.2			(1.3	)		6.9
Income taxes		(0.2	)		7.0		0.1		1.4			0.0			8.3

Income from continuing operations		16.0			2.1		5.6		8.8			(16.3	)		16.2
Discontinued operations		0.0			0.0		0.0		0.0			0.0			0.0
Noncontrolling interests		0.0			0.0		0.0		0.2			0.0			0.2

Net income attributable to Koppers	$	16.0		$	2.1	$	5.6	$	8.6		$	(16.3	)	$	16.0

Comprehensive income attributable to Koppers	$	25.0		$	3.3	$	8.1	$	13.9		$	(25.3	)	$	25.0

Condensed Consolidating Statement of Comprehensive Income

For the Three Months Ended September 30, 2011


	Parent			Koppers Inc.			Domestic Guarantor Subsidiaries		Non-Guarantor Subsidiaries			Consolidating Adjustments			Consolidated
(Dollars in millions)
Net sales	$	0.0		$	226.5		$	16.2	$	147.3		$	(8.8	)	$	381.2
Cost of sales including depreciation and amortization		0.0			195.3			10.0		123.8			(7.4	)		321.7
Selling, general and administrative		0.5			11.6			0.4		6.9			0.0			19.4

Operating profit (loss)		(0.5	)		19.6			5.8		16.6			(1.4	)		40.1
Other income (expense)		22.7			0.2			0.0		(0.1	)		(22.7	)		0.1
Interest expense (income)		(0.2	)		6.9			0.1		1.2			(1.3	)		6.7
Income taxes		0.0			7.7			0.0		3.3			0.0			11.0

Income from continuing operations		22.4			5.2			5.7		12.0			(22.8	)		22.5
Discontinued operations		0.0			(0.3	)		0.0		0.5			0.0			0.2
Noncontrolling interests		0.0			0.0			0.0		0.3			0.0			0.3

Net income attributable to Koppers	$	22.4		$	4.9		$	5.7	$	12.2		$	(22.8	)	$	22.4

Comprehensive income attributable to Koppers	$	8.4		$	5.8		$	0.1	$	2.6		$	(8.5	)	$	8.4

Condensed Consolidating Statement of Comprehensive Income

For the Nine Months Ended September 30, 2012


	Parent			Koppers Inc.		Domestic Guarantor Subsidiaries		Non-Guarantor Subsidiaries			Consolidating Adjustments			Consolidated
(Dollars in millions)
Net sales	$	0.0		$	689.1	$	73.0	$	466.7		$	(48.7	)	$	1,180.1
Cost of sales including depreciation and amortization		0.0			601.9		49.2		412.9			(39.7	)		1,024.3
Selling, general and administrative		1.3			33.0		1.6		19.2			0.0			55.1

Operating profit (loss)		(1.3	)		54.2		22.2		34.6			(9.0	)		100.7
Other income (expense)		52.9			0.4		0.8		0.5			(52.9	)		1.7
Interest expense (income)		0.1			20.7		0.0		3.9			(3.9	)		20.8
Income taxes		(0.5	)		20.5		0.3		8.2			0.0			28.5

Income from continuing operations		52.0			13.4		22.7		23.0			(58.0	)		53.1
Discontinued operations		0.0			0.0		0.0		(0.1	)		0.0			(0.1	)
Noncontrolling interests		0.0			0.0		0.0		1.0			0.0			1.0

Net income attributable to Koppers	$	52.0		$	13.4	$	22.7	$	21.9		$	(58.0	)	$	52.0

Comprehensive income attributable to Koppers	$	59.8		$	16.9	$	24.9	$	24.0		$	(65.8	)	$	59.8

Condensed Consolidating Statement of Comprehensive Income

For the Nine Months Ended September 30, 2011


	Parent			Koppers Inc.		Domestic Guarantor Subsidiaries		Non-Guarantor Subsidiaries			Consolidating Adjustments			Consolidated
(Dollars in millions)
Net sales	$	0.0		$	640.1	$	48.2	$	436.6		$	(27.7	)	$	1,097.2
Cost of sales including depreciation and amortization		0.0			565.4		22.6		369.4			(15.5	)		941.9
Selling, general and administrative		1.0			31.6		1.4		21.6			0.0			55.6

Operating profit (loss)		(1.0	)		43.1		24.2		45.6			(12.2	)		99.7
Other income (expense)		51.8			0.3		0.0		(0.1	)		(51.8	)		0.2
Interest expense (income)		(0.1	)		20.7		0.1		3.7			(4.1	)		20.3
Income taxes		(0.2	)		18.3		0.2		9.2			0.0			27.5

Income from continuing operations		51.1			4.4		23.9		32.6			(59.9	)		52.1
Discontinued operations		0.0			0.1		0.0		(0.6	)		0.0			(0.5	)
Noncontrolling interests		0.0			0.0		0.0		0.5			0.0			0.5

Net income attributable to Koppers	$	51.1		$	4.5	$	23.9	$	31.5		$	(59.9	)	$	51.1

Comprehensive income attributable to Koppers	$	51.3		$	7.2	$	21.4	$	31.3		$	(59.9	)	$	51.3

Condensed Consolidating Balance Sheet

September 30, 2012


	Parent		Koppers Inc.			Domestic Guarantor Subsidiaries			Non-Guarantor Subsidiaries		Consolidating Adjustments			Consolidated
(Dollars in millions)
ASSETS
Cash and cash equivalents	$	0.0	$	0.1		$	0.0		$	68.8	$	0.0		$	68.9
Accounts receivable, net		0.0		115.1			317.9			80.6		(337.8	)		175.8
Inventories, net		0.0		100.0			0.0			90.6		(0.1	)		190.5
Deferred tax assets		0.0		11.0			(1.5	)		0.2		0.0			9.7
Other current assets		0.0		7.8			0.1			27.0		0.0			34.9

Total current assets		0.0		234.0			316.5			267.2		(337.9	)		479.8
Equity investments		142.9		77.1			27.1			4.1		(245.3	)		5.9
Property, plant and equipment, net		0.0		100.3			0.0			52.1		0.0			152.4
Goodwill		0.0		39.8			0.0			33.2		0.0			73.0
Deferred tax assets		0.0		34.8			(10.5	)		10.2		0.0			34.5
Other noncurrent assets		0.0		16.4			127.1			43.6		(165.9	)		21.2

Total assets	$	142.9	$	502.4		$	460.2		$	410.4	$	(749.1	)	$	766.8

LIABILITIES AND EQUITY
Accounts payable	$	1.0	$	365.6		$	15.3		$	65.2	$	(337.8	)	$	109.3
Accrued liabilities		4.5		32.4			(0.9	)		40.5		0.0			76.5
Short-term debt and current portion of long-term debt		0.0		0.0			0.0			0.0		0.0			0.0

Total current liabilities		5.5		398.0			14.4			105.7		(337.8	)		185.8
Long-term debt		0.0		398.4			0.0			64.8		(165.8	)		297.4
Other long-term liabilities		0.0		103.9			2.6			26.4		(0.1	)		132.8

Total liabilities		5.5		900.3			17.0			196.9		(503.7	)		616.0
Koppers stockholders’ equity		137.4		(397.9	)		443.2			200.1		(245.4	)		137.4
Noncontrolling interests		0.0		0.0			0.0			13.4		0.0			13.4

Total liabilities and equity	$	142.9	$	502.4		$	460.2		$	410.4	$	(749.1	)	$	766.8

Condensed Consolidating Balance Sheet

December 31, 2011


	Parent		Koppers Inc.			Domestic Guarantor Subsidiaries			Non-Guarantor Subsidiaries		Consolidating Adjustments			Consolidated
(Dollars in millions)
ASSETS
Cash and cash equivalents	$	0.0	$	0.0		$	0.0		$	54.1	$	0.0		$	54.1
Accounts receivable, net		5.5		112.6			284.0			79.2		(309.8	)		171.5
Inventories, net		0.0		74.8			0.0			84.2		0.0			159.0
Deferred tax assets		0.0		10.7			(1.5	)		0.1		0.0			9.3
Other current assets		0.0		6.8			0.3			26.4		0.0			33.5

Total current assets		5.5		204.9			282.8			244.0		(309.8	)		427.4
Equity investments		93.9		77.1			26.3			3.9		(196.3	)		4.9
Property, plant and equipment, net		0.0		102.0			0.0			53.6		0.0			155.6
Goodwill		0.0		39.8			0.0			32.3		0.0			72.1
Deferred tax assets		0.0		43.7			(10.5	)		11.1		0.0			44.3
Other noncurrent assets		0.0		18.4			131.3			44.4		(167.7	)		26.4

Total assets	$	99.4	$	485.9		$	429.9		$	389.3	$	(673.8	)	$	730.7

LIABILITIES AND EQUITY
Accounts payable	$	0.1	$	344.5		$	9.6		$	57.5	$	(309.8	)	$	102.1
Accrued liabilities		4.5		27.2			(0.6	)		37.4		0.0			68.3
Short-term debt and current portion of long-term debt		0.0		0.0			0.0			0.0		0.0			0.0

Total current liabilities		4.6		371.7			9.0			94.9		(309.8	)		170.4
Long-term debt		0.0		400.8			0.0			69.0		(167.7	)		302.1
Other long-term liabilities		0.0		116.5			2.5			32.0		0.0			151.0

Total liabilities		4.6		889.0			11.5			195.9		(477.5	)		623.5
Koppers shareholders’ equity		94.8		(403.1	)		418.4			181.0		(196.3	)		94.8
Noncontrolling interests		0.0		0.0			0.0			12.4		0.0			12.4

Total liabilities and equity	$	99.4	$	485.9		$	429.9		$	389.3	$	(673.8	)	$	730.7

Condensed Consolidating Statement of Cash Flows

For the Nine months Ended September 30, 2012


	Parent			Koppers Inc.			Domestic Guarantor Subsidiaries		Non-Guarantor Subsidiaries			Consolidating Adjustments			Consolidated
(Dollars in millions)
Cash provided by (used in) operating activities	$	21.8		$	32.0		$	0.0	$	15.5		$	(14.8	)	$	54.5
Cash provided by (used in) investing activities:
Capital expenditures and acquisitions		0.0			(12.2	)		0.0		(3.6	)		0.0			(15.8	)
Net cash proceeds (payments) from divestitures and asset sales		0.0			0.3			0.0		0.4			0.0			0.7

Net cash provided by (used in) investing activities		0.0			(11.9	)		0.0		(3.2	)		0.0			(15.1	)
Cash provided by (used in) financing activities:
Borrowings (repayments) of long-term debt		0.1			(5.0	)		0.0		(0.1	)		0.0			(5.0	)
Deferred financing costs		0.0			(0.1	)		0.0		0.0			0.0			(0.1	)
Stock issued (repurchased)		(7.4	)		0.0			0.0		0.0			0.0			(7.4	)
Dividends paid		(14.5	)		(14.8	)		0.0		0.0			14.8			(14.5	)

Net cash provided by (used in) financing activities		(21.8)			(19.9)			0.0		(0.1)			14.8			(27.0)
Effect of exchange rates on cash		0.0			(0.1	)		0.0		2.5			0.0			2.4

Net increase (decrease) in cash and cash equivalents		0.0			0.1			0.0		14.7			0.0			14.8
Cash and cash equivalents at beginning of year		0.0			0.0			0.0		54.1			0.0			54.1

Cash and cash equivalents at end of period	$	0.0			$0.1			$0.0		$68.8			$0.0			$68.9

Condensed Consolidating Statement of Cash Flows

For the Nine Months Ended September 30, 2011


	Parent			Koppers Inc.			Domestic Guarantor Subsidiaries		Non-Guarantor Subsidiaries			Consolidating Adjustments		Consolidated
(Dollars in millions)
Cash provided by (used in) operating activities	$	13.6		$	(6.6	)	$	0.0	$	37.5		$	0.0	$	44.5
Cash provided by (used in) investing activities:
Capital expenditures and acquisitions		0.0			(14.7	)		0.0		(4.9	)		0.0		(19.6	)
Net cash proceeds (payments) from divestitures and asset sales		0.0			0.6			0.0		(0.9	)		0.0		(0.3	)

Net cash provided by (used in) investing activities		0.0			(14.1	)		0.0		(5.8	)		0.0		(19.9	)
Cash provided by (used in) financing activities:
Borrowings (repayments) of long-term debt		0.0			14.9			0.0		(0.9	)		0.0		14.0
Deferred financing costs		0.0			(0.5	)		0.0		0.0			0.0		(0.5	)
Dividends paid		(13.6	)		0.0			0.0		0.0			0.0		(13.6	)
Stock issued (repurchased)		0.0			0.0			0.0		0.0			0.0		0.0

Net cash provided by (used in) financing activities		(13.6	)		14.4			0.0		(0.9	)		0.0		(0.1	)
Effect of exchange rates on cash		0.0			0.1			0.0		(0.7	)		0.0		(0.6	)

Net increase (decrease) in cash and cash equivalents		0.0			(6.2	)		0.0		30.1			0.0		23.9
Cash and cash equivalents at beginning of year		0.0			8.4			0.0		26.9			0.0		35.3

Cash and cash equivalents at end of period	$	0.0		$	2.2		$	0.0	$	57.0		$	0.0	$	59.2

Subsidiary Guarantor Information for Shelf Registration

9 Months Ended

Sep. 30, 2012

Subsidiary Guarantor Information for Shelf Registration

18. Subsidiary Guarantor Information for Shelf Registration

Under a registration statement on Form S-3, Koppers Holdings may sell a combination of securities, including common stock, debt securities, preferred stock, depository shares, warrants and units from time to time in one or more offerings. In addition, Koppers Inc. may sell debt securities from time to time under the registration statement. Debt securities may be fully and unconditionally guaranteed, on a joint and several basis, by Koppers Holdings, Koppers Inc. and/or other guarantor subsidiaries which will correspond to certain subsidiaries in the United States, Europe and Australia which are 100 percent owned by either Koppers Holdings or Koppers Inc. The non-guarantor subsidiaries consist of certain subsidiaries in the United States, China, India and Mauritius. The guarantor subsidiaries that issue guarantees, if any, will be determined when a debt offering actually occurs under the registration statement and accordingly, the condensed consolidated financial information for subsidiary guarantors will be revised to identify the subsidiaries that actually provided guarantees.

Separate condensed consolidating financial statement information for the parent, Koppers Inc., domestic guarantor subsidiaries, foreign guarantor subsidiaries and non-guarantor subsidiaries as of September 30, 2012 and 2011 and for the three and nine months ended September 30, 2012 and 2011 is as follows:

Condensed Consolidating Statement of Comprehensive Income

For the Three Months Ended September 30, 2012


	Parent			Koppers Inc.		Domestic Guarantor Subsidiaries		Foreign Guarantor Subsidiaries		Non-Guarantor Subsidiaries			Consolidating Adjustments			Consolidated
(Dollars in millions)
Net sales	$	0.0		$	238.2	$	15.1	$	118.6	$	29.2		$	(13.2	)	$	387.9
Cost of sales including depreciation and amortization					211.0		9.3		102.3		27.4			(11.9	)		338.1
Selling, general and administrative		0.4			11.6		0.4		5.6		1.0			0.0			19.0

Operating profit (loss)		(0.4	)		15.6		5.4		10.7		0.8			(1.3	)		30.8
Other income (expense)		16.3			0.4		0.3		0.1		(0.2	)		(16.3	)		0.6
Interest expense (income)		0.1			6.9		0.0		1.0		0.2			(1.3	)		6.9
Income taxes		(0.2	)		7.0		0.1		1.4		0.0			0.0			8.3

Income from continuing operations		16.0			2.1		5.6		8.4		0.4			(16.3	)		16.2
Discontinued operations		0.0			0.0		0.0		0.0		0.0			0.0			0.0
Noncontrolling interests		0.0			0.0		0.0		0.0		0.2			0.0			0.2

Net income attributable to Koppers	$	16.0		$	2.1	$	5.6	$	8.4	$	0.2		$	(16.3	)	$	16.0

Comprehensive income attributable to Koppers	$	25.0		$	3.3	$	8.1	$	14.3	$	0.4		$	(26.1	)	$	25.0

Condensed Consolidating Statement of Comprehensive Income

For the Three Months Ended September 30, 2011


	Parent			Koppers Inc.			Domestic Guarantor Subsidiaries		Foreign Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Consolidating Adjustments			Consolidated
(Dollars in millions)
Net sales	$	0.0		$	226.5		$	16.2	$	112.4		$	34.9		$	(8.8	)	$	381.2
Cost of sales including depreciation and amortization		0.0			195.3			10.0		90.9			32.9			(7.4	)		321.7
Selling, general and administrative		0.5			11.6			0.4		6.2			0.7			0.0			19.4

Operating profit (loss)		(0.5	)		19.6			5.8		15.3			1.3			(1.4	)		40.1
Other income (expense)		22.7			0.2			0.0		(0.2	)		0.1			(22.7	)		0.1
Interest expense (income)		(0.2	)		6.9			0.1		1.2			0.0			(1.3	)		6.7
Income taxes		0.0			7.7			0.0		3.3			0.0			0.0			11.0

Income from continuing operations		22.4			5.2			5.7		10.6			1.4			(22.8	)		22.5
Discontinued operations		0.0			(0.3	)		0.0		0.5			0.0			0.0			0.2
Noncontrolling interests		0.0			0.0			0.0		0.0			0.3			0.0			0.3

Net income attributable to Koppers	$	22.4		$	4.9		$	5.7	$	11.1		$	1.1		$	(22.8	)	$	22.4

Comprehensive income attributable to Koppers	$	8.4		$	5.8		$	0.1	$	1.5		$	(0.6	)	$	(6.8	)	$	8.4

Condensed Consolidating Statement of Comprehensive Income

For the Nine Months Ended September 30, 2012


	Parent			Koppers Inc.		Domestic Guarantor Subsidiaries		Foreign Guarantor Subsidiaries			Non-Guarantor Subsidiaries		Consolidating Adjustments			Consolidated
(Dollars in millions)
Net sales	$	0.0		$	689.1	$	73.0	$	355.4		$	111.3	$	(48.7	)	$	1,180.1
Cost of sales including depreciation and amortization		0.0			601.9		49.2		309.6			103.3		(39.7	)		1,024.3
Selling, general and administrative		1.3			33.0		1.6		16.7			2.5		0.0			55.1

Operating profit (loss)		(1.3	)		54.2		22.2		29.1			5.5		(9.0	)		100.7
Other income (expense)		52.9			0.4		0.8		0.1			0.4		(52.9	)		1.7
Interest expense (income)		0.1			20.7		0.0		3.0			0.9		(3.9	)		20.8
Income taxes		(0.5	)		20.5		0.3		7.5			0.7		0.0			28.5

Income from continuing operations		52.0			13.4		22.7		18.7			4.3		(58.0	)		53.1
Discontinued operations		0.0			0.0		0.0		(0.1	)		0.0		0.0			(0.1	)
Noncontrolling interests		0.0			0.0		0.0		0.0			1.0		0.0			1.0

Net income attributable to Koppers	$	52.0		$	13.4	$	22.7	$	18.6		$	3.3	$	(58.0	)	$	52.0

Comprehensive income attributable to Koppers	$	59.8		$	16.9	$	24.9	$	21.4		$	3.3	$	(66.5	)	$	59.8

Condensed Consolidating Statement of Comprehensive Income

For the Nine Months Ended September 30, 2011


	Parent			Koppers Inc.		Domestic Guarantor Subsidiaries		Foreign Guarantor Subsidiaries			Non-Guarantor Subsidiaries		Consolidating Adjustments			Consolidated
(Dollars in millions)
Net sales	$	0.0		$	640.1	$	48.2	$	337.7		$	101.1	$	(29.9	)	$	1,097.2
Cost of sales including depreciation and amortization		0.0			565.4		22.6		277.0			94.6		(17.7	)		941.9
Selling, general and administrative		1.0			31.6		1.4		19.3			2.3		0.0			55.6

Operating profit (loss)		(1.0	)		43.1		24.2		41.4			4.2		(12.2	)		99.7
Other income (expense)		51.8			0.3		0.0		(0.2	)		0.1		(51.8	)		0.2
Interest expense (income)		(0.1	)		20.7		0.1		3.7			0.0		(4.1	)		20.3
Income taxes		(0.2	)		18.3		0.2		8.9			0.3		0.0			27.5

Income from continuing operations		51.1			4.4		23.9		28.6			4.0		(59.9	)		52.1
Discontinued operations		0.0			0.1		0.0		(0.6	)		0.0		0.0			(0.5	)
Noncontrolling interests		0.0			0.0		0.0		0.0			0.5		0.0			0.5

Net income attributable to Koppers	$	51.1		$	4.5	$	23.9	$	28.0		$	3.5	$	(59.9	)	$	51.1

Comprehensive income attributable to Koppers	$	51.3		$	7.2	$	21.4	$	28.3		$	2.2	$	(59.1	)	$	51.3

Condensed Consolidating Balance Sheet

September 30, 2012


	Parent		Koppers Inc.			Domestic Guarantor Subsidiaries			Foreign Guarantor Subsidiaries		Non-Guarantor Subsidiaries			Consolidating Adjustments			Consolidated
(Dollars in millions)
ASSETS
Cash and cash equivalents	$	0.0	$	0.1		$	0.0		$	66.2	$	2.6		$	0.0		$	68.9
Accounts receivable, net		0.0		115.1			317.9			66.2		14.5			(337.9	)		175.8
Inventories, net		0.0		100.0			0.0			80.1		10.5			(0.1	)		190.5
Deferred tax assets		0.0		11.0			(1.5	)		0.0		0.2			0.0			9.7
Other current assets		0.0		7.8			0.1			11.1		15.9			0.0			34.9

Total current assets		0.0		234.0			316.5			223.6		43.7			(338.0	)		479.8
Equity investments		142.9		77.1			27.1			20.0		4.0			(265.2	)		5.9
Property, plant and equipment, net		0.0		100.3			0.0			37.3		14.8			0.0			152.4
Goodwill		0.0		39.8			0.0			31.8		1.4			0.0			73.0
Deferred tax assets		0.0		34.8			(10.5	)		11.8		(1.6	)		0.0			34.5
Other noncurrent assets		0.0		16.4			127.1			3.6		39.9			(165.8	)		21.2

Total assets	$	142.9	$	502.4		$	460.2		$	328.1	$	102.2		$	(769.0	)	$	766.8

LIABILITIES AND EQUITY
Accounts payable	$	1.0	$	365.6		$	15.3		$	47.1	$	18.1		$	(337.8	)	$	109.3
Accrued liabilities		4.5		32.4			(0.9	)		35.5		5.0			0.0			76.5
Short-term debt and current portion of long-term debt		0.0		0.0			0.0			0.0		0.0			0.0			0.0

Total current liabilities		5.5		398.0			14.4			82.6		23.1			(337.8	)		185.8
Long-term debt		0.0		398.4			0.0			64.8		0.0			(165.8	)		297.4
Other long-term liabilities		0.0		103.9			2.6			20.3		6.1			(0.1	)		132.8

Total liabilities		5.5		900.3			17.0			167.7		29.2			(503.7	)		616.0
Koppers stockholders’ equity		137.4		(397.9	)		443.2			160.4		59.6			(265.3	)		137.4
Noncontrolling interests		0.0		0.0			0.0			0.0		13.4			0.0			13.4

Total liabilities and equity	$	142.9	$	502.4		$	460.2		$	328.1	$	102.2		$	(769.0	)	$	766.8

Condensed Consolidating Balance Sheet

December 31, 2011


	Parent		Koppers Inc.			Domestic Guarantor Subsidiaries			Foreign Guarantor Subsidiaries		Non-Guarantor Subsidiaries			Consolidating Adjustments			Consolidated
(Dollars in millions)
ASSETS
Cash and cash equivalents	$	0.0	$	0.0		$	0.0		$	45.1	$	9.0		$	0.0		$	54.1
Accounts receivable, net		5.5		112.6			284.0			65.5		13.7			(309.8	)		171.5
Inventories, net		0.0		74.8			0.0			77.2		7.0			0.0			159.0
Deferred tax assets		0.0		10.7			(1.5	)		0.0		0.1			0.0			9.3
Other current assets		0.0		6.8			0.3			12.0		14.4			0.0			33.5

Total current assets		5.5		204.9			282.8			199.8		44.2			(309.8	)		427.4
Equity investments		93.9		77.1			26.3			19.3		3.9			(215.6	)		4.9
Property, plant and equipment, net		0.0		102.0			0.0			37.8		15.8			0.0			155.6
Goodwill		0.0		39.8			0.0			31.0		1.3			0.0			72.1
Deferred tax assets		0.0		43.7			(10.5	)		12.7		(1.6	)		0.0			44.3
Other noncurrent assets		0.0		18.4			131.3			6.7		37.7			(167.7	)		26.4

Total assets	$	99.4	$	485.9		$	429.9		$	307.3	$	101.3		$	(693.1	)	$	730.7

LIABILITIES AND EQUITY
Accounts payable	$	0.1	$	344.5		$	9.8		$	44.4	$	13.2		$	(309.9	)	$	102.1
Accrued liabilities		4.5		27.2			(0.8	)		30.5		6.9			0.0			68.3

Total current liabilities		4.6		371.7			9.0			74.9		20.1			(309.9	)		170.4
Long-term debt		0.0		400.8			0.0			62.7		6.3			(167.7	)		302.1
Other long-term liabilities		0.0		116.5			2.5			25.8		6.1			0.1			151.0

Total liabilities		4.6		889.0			11.5			163.4		32.5			(477.5	)		623.5
Koppers shareholders’ equity		94.8		(403.1	)		418.4			143.9		56.4			(215.6	)		94.8
Noncontrolling interests		0.0		0.0			0.0			0.0		12.4			0.0			12.4

Total liabilities and equity	$	99.4	$	485.9		$	429.9		$	307.3	$	101.3		$	(693.1	)	$	730.7

Condensed Consolidating Statement of Cash Flows

For the Nine Months Ended September 30, 2012


	Parent			Koppers Inc.			Domestic Guarantor Subsidiaries		Foreign Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Consolidating Adjustments			Consolidated
(Dollars in millions)
Cash provided by (used in) operating activities	$	21.8		$	32.0		$	0.0	$	21.5		$	(6.0	)	$	(14.8	)	$	54.5
Cash provided by (used in) investing activities:
Capital expenditures and acquisitions		0.0			(12.2	)		0.0		(3.2	)		(0.4	)		0.0			(15.8	)
Net cash proceeds (payments) from divestitures and asset sales		0.0			0.3			0.0		0.3			0.1			0.0			0.7

Net cash provided by (used in) investing activities		0.0			(11.9	)		0.0		(2.9	)		(0.3	)		0.0			(15.1	)
Cash provided by (used in) financing activities:
Borrowings (repayments) of long-term debt		0.1			(5.0	)		0.0		0.0			(0.1	)		0.0			(5.0	)
Deferred financing costs		0.0			(0.1	)		0.0		0.0			0.0			0.0			(0.1	)
Stock issued (repurchased)		(7.4	)		0.0			0.0		0.0			0.0			0.0			(7.4	)
Dividends paid		(14.5	)		(14.8	)		0.0		0.0			0.0			14.8			(14.5	)

Net cash provided by (used in) financing activities		(21.8	)		(19.9	)		0.0		0.0			(0.1	)		14.8			(27.0	)
Effect of exchange rates on cash		0.0			(0.1	)		0.0		2.5			0.0			0.0			2.4

Net increase (decrease) in cash and cash equivalents		0.0			0.1			0.0		21.1			(6.4	)		0.0			14.8
Cash and cash equivalents at beginning of year		0.0			0.0			0.0		45.1			9.0			0.0			54.1

Cash and cash equivalents at end of period	$	0.0		$	0.1		$	0.0	$	66.2		$	2.6		$	0.0		$	68.9

Condensed Consolidating Statement of Cash Flows

For the Nine Months Ended September 30, 2011


	Parent			Koppers Inc.			Domestic Guarantor Subsidiaries		Foreign Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Consolidating Adjustments		Consolidated
(Dollars in millions)
Cash provided by (used in) operating activities	$	13.6		$	(6.6	)	$	0.0	$	39.6		$	(2.1	)	$	0.0	$	44.5
Cash provided by (used in) investing activities:
Capital expenditures and acquisitions		0.0			(14.7	)		0.0		(5.4	)		(0.5	)		0.0		(20.6	)
Net cash proceeds (payments) from divestitures and asset sales		0.0			0.6			0.0		0.1			0.0			0.0		0.7

Net cash provided by (used in) investing activities		0.0			(14.1	)		0.0		(5.3	)		(0.5	)		0.0		(19.9	)
Cash provided by (used in) financing activities:
Borrowings (repayments) of long-term debt		0.0			14.9			0.0		(0.9	)		0.0			0.0		14.0
Deferred financing costs		0.0			(0.5	)		0.0		0.0			0.0			0.0		(0.5	)
Dividends paid		(13.6	)		0.0			0.0		0.0			0.0			0.0		(13.6	)
Stock issued (repurchased)		0.0			0.0			0.0		0.0			0.0			0.0		0.0

Net cash provided by (used in) financing activities		(13.6	)		14.4			0.0		(0.9	)		0.0			0.0		(0.1	)
Effect of exchange rates on cash		0.0			0.1			0.0		(0.8	)		0.1			0.0		(0.6	)

Net increase (decrease) in cash and cash equivalents		0.0			(6.2	)		0.0		32.6			(2.5	)		0.0		23.9
Cash and cash equivalents at beginning of year		0.0			8.4			0.0		17.1			9.8			0.0		35.3

Cash and cash equivalents at end of period	$	0.0		$	2.2		$	0.0	$	49.7		$	7.3		$	0.0	$	59.2

Related Party Transactions	9 Months Ended
Related Party Transactions	Sep. 30, 2012
Related Party Transactions	19. Related Party Transactions In November 2011, the Company loaned $11.7 million to TKK, a 30-percent owned company in China. The loan is repayable in November 2012. It is expected that this loan will be extended for an additional 12 month period.

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 850
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39603-107864

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 850
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39622-107864

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 850
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 850
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39678-107864

Reference 5: 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.(k))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 850
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39691-107864

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph b
-Article 3A

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

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 57
-Paragraph 1-4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Discontinued operations (Tables)

9 Months Ended

Sep. 30, 2012

Summary Of Restructuring Activities And Related Reserves

Details of the restructuring activities and related reserves for 2012 are as follows:


	Severance and employee benefits			Environmental remediation			Inventory writedowns			Site demolition			Other			Total
(Dollars in millions)
Reserve at December 31, 2011	$	1.8		$	6.7		$	0.0		$	6.2		$	1.2		$	15.9
Charges		0.1			0.0			0.4			0.0			0.0			0.5
Costs charged against assets		0.0			0.0			(0.4	)		0.0			0.0			(0.4	)
Reversals		(0.1	)		0.0			0.0			0.0			0.0			(0.1	)
Cash paid		(1.6	)		(0.1	)		0.0			(0.3	)		(0.5	)		(2.5	)
Currency translation		0.0			0.2			0.0			0.2			0.0			0.4

Reserve at September 30, 2012	$	0.2		$	6.8		$	0.0		$	6.1		$	0.7		$	13.8

Summary Of Net Sales And Operating Profit From Discontinued Operations

Net sales and operating profit from discontinued operations for the three months and nine months ended September 30, 2012 and 2011 consist of the following amounts:


	Three Months Ended September 30,					Nine months ended September 30,
	2012			2011		2012			2011
Net sales	$	0.3		$	19.8	$	5.7		$	56.5
Operating profit (loss)		(0.1	)		0.2		(0.3	)		(1.5	)

- Definition

Tabular disclosure of disposal groups, which may include the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the classification and carrying value of the assets and liabilities comprising the disposal group, and the segment in which the disposal group was reported. Also may include the amount of adjustments to amounts previously reported in discontinued operations such as resolution of contingencies arising from the disposal transaction or the operations of the component prior to disposal.

+ References + Details

Fair Value Measurements (Tables)

9 Months Ended

Sep. 30, 2012

Schedule Of Company's Financial Instruments

Carrying amounts and the related estimated fair values of the Company’s financial instruments as of September 30, 2012 and December 31, 2011 are as follows:


	September 30, 2012				December 31, 2011
	Fair Value		Carrying Value		Fair Value		Carrying Value
(Dollars in millions)
Financial assets:
Cash and cash equivalents, including restricted cash	$	68.9	$	68.9	$	54.1	$	54.1
Investments and other assets^(a)		1.3		1.3		1.3		1.3
Financial liabilities:
Long-term debt (including current portion)	$	332.2	$	297.4	$	324.4	$	302.1

(a)

Excludes equity method investments.

- Definition

Tabular disclosure of the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments, assets, and liabilities. Such certain disclosures about the financial instruments, assets, and liabilities include: (1) the fair value of the required items together with their carrying amounts (as appropriate) and (2) the methodology and assumptions used in developing such estimates of fair value.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13476-108611

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19207-110258

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13467-108611

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6447952&loc=d3e13220-108610

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 10
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13433-108611

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 159
-Paragraph 19
-Subparagraph a, b, c(1), d(1)
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 14
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15
-Subparagraph b-d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 159
-Paragraph 18
-Subparagraph c(2), d, e, f
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 32
-Subparagraph a, c(1), c(2), c(3), d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 10
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Comprehensive Income and Equity (Tables)

9 Months Ended

Sep. 30, 2012

Comprehensive Income Summarized In The Table Below

Total comprehensive income for the three and nine months ended September 30, 2012 and 2011 is summarized in the table below:


	Three Months Ended September 30,						Nine months ended September 30,
	2012			2011			2012			2011
(Dollars in millions)
Net income	$	16.2		$	22.7		$	53.0		$	51.6
Other comprehensive income (loss):
Change in currency translation adjustment		7.8			(14.9	)		4.1			(2.2	)
Change in unrecognized pension transition asset, net of tax		(0.1	)		(0.1	)		(0.2	)		(0.2	)
Change in unrecognized prior service cost, net of tax		0.1			0.0			0.1			0.0
Change in unrecognized pension net loss, net of tax		1.3			1.0			3.8			2.9

Total comprehensive income		25.3			8.7			60.8			52.1
Less: comprehensive income attributable to noncontrolling interests		0.3			0.3			1.0			0.8

Comprehensive income attributable to Koppers	$	25.0		$	8.4		$	59.8		$	51.3

The Following Tables Present The Change In Equity

The following tables present the change in equity for the nine months ended September 30, 2012 and September 30, 2011, respectively:


(Dollars in millions)	Total Koppers Shareholders’ Equity			Noncontrolling Interests		Total Equity
Balance at December 31, 2011	$	94.8		$	12.4	$	107.2
Net income		52.0			1.0		53.0
Issuance of common stock		0.8			0.0		0.8
Employee stock plans		5.4			0.0		5.4
Other comprehensive income		7.8			0.0		7.8
Dividends		(15.2	)		0.0		(15.2	)
Repurchases of common stock		(8.2	)		0.0		(8.2	)

Balance at September 30, 2012	$	137.4		$	13.4	$	150.8


(Dollars in millions)	Total Koppers Shareholders’ Equity			Noncontrolling Interests		Total Equity
Balance at December 31, 2010	$	88.7		$	11.2	$	99.9
Net income		51.1			0.5		51.6
Issuance of common stock		0.2			0.0		0.2
Employee stock plans		4.1			0.0		4.1
Other comprehensive income		0.2			0.3		0.5
Dividends		(14.0	)		0.0		(14.0	)
Repurchases of common stock		(0.3	)		0.0		(0.3	)

Balance at September 30, 2011	$	130.0		$	12.0	$	142.0

Earnings per Common Share (Tables)

9 Months Ended

Sep. 30, 2012

The Following Table Sets Forth The Computation Of Basic And Diluted Earnings Per Common Share

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


	Three Months Ended September 30,				Nine months ended September 30,
	2012		2011		2012			2011
(Dollars in millions, except share amounts, in thousands, and per share amounts)
Net income attributable to Koppers	$	16.0	$	22.4	$	52.0		$	51.1
Less: loss from discontinued operations		0.0		0.2		(0.1	)		(0.5	)

Income from continuing operations attributable to Koppers	$	16.0	$	22.2	$	52.1		$	51.6

Weighted average common shares outstanding:
Basic		20,694		20,603		20,709			20,598
Effect of dilutive securities		206		143		231			151

Diluted		20,900		20,746		20,940			20,749

Earnings per common share – continuing operations:
Basic earnings per common share	$	0.77	$	1.07	$	2.52		$	2.51
Diluted earnings per common share		0.77		1.07		2.50			2.49

Other data:
Antidilutive securities excluded from computation of diluted earnings per common share		203		219		191			103

Stock-based Compensation (Tables)

9 Months Ended

Sep. 30, 2012

Summary Of Performance Stock Units With Uncompleted Performance Periods

The following table shows a summary of the performance stock units with uncompleted performance periods as of September 30, 2012:


Performance Period	Minimum Shares		Target Shares		Maximum Shares
2011 – 2012		0		84,342		126,513
2012 – 2014		0		100,031		150,047

Summary Of The Status And Activity Of Non-vested Stock Awards

The following table shows a summary of the status and activity of non-vested stock awards for the nine months ended September 30, 2012:


	Restricted Stock Units			Performance Stock Units			Total Stock Units			Weighted Average Grant Date Fair Value per Unit
Non-vested at January 1, 2012		156,665			297,715			454,380		$	26.43
Granted		67,012			104,598			171,610		$	38.35
Credited from dividends		3,779			7,072			10,851		$	35.67
Performance stock unit adjustment		0			(40,112	)		(40,112	)	$	10.68
Vested		(85,187	)		(87,013	)		(172,200	)	$	18.69
Forfeited		(6,171	)		(13,584	)		(19,755	)	$	36.00
Non-vested at September 30, 2012		136,098			268,676			404,774		$	36.11

Stock-Based Compensation


	February 2012 Grant			February 2011 Grant			August 2010 Grant			February 2010 Grant
Grant date price per share of option award	$	38.21		$	40.26		$	20.00		$	28.10
Expected dividend yield per share		2.75	%		2.50	%		2.50	%		2.50	%
Expected life in years		6.5			6.5			6.5			6.5
Expected volatility		55.06	%		60.00	%		62.00	%		62.00	%
Risk-free interest rate		1.34	%		3.02	%		3.05	%		3.05	%
Grant date fair value per share of option awards	$	15.82		$	19.28		$	9.82		$	13.81

Summary Of The Status And Activity Of Stock Options

The following table shows a summary of the status and activity of stock options for the nine months ended September 30, 2012:


	Options			Weighted Average Exercise Price per Option		Weighted Average Remaining Contractual Term (in years)		Aggregate Intrinsic Value (in millions)
Outstanding at January 1, 2012		353,452		$	27.65
Granted		95,899		$	38.21
Exercised		(49,782	)	$	16.15
Expired		(2,413	)	$	39.99
Forfeited		(11,420	)	$	36.00
Outstanding at September 30, 2012		385,736		$	31.44		7.22	$	2.2
Exercisable at September 30, 2012		170,786		$	25.53		5.52	$	1.8

The Schedule Of Stock-Based Compensation Expense Recognized

Total stock-based compensation expense recognized for the three and nine months ended September 30, 2012 and 2011 is as follows:


	Three Months Ended September 30,				Nine months ended September 30,
	2012		2011		2012		2011
(Dollars in millions)
Stock-based compensation expense recognized:
Selling, general and administrative expenses	$	1.9	$	1.5	$	5.1	$	3.7
Less related income tax benefit		0.8		0.6		2.0		1.5

	$	1.1	$	0.9	$	3.1	$	2.2

Segment Information (Tables)

9 Months Ended

Sep. 30, 2012

Table Sets Forth Certain Sales And Operating Data, Net Of All Intersegment Transactions, For The Company's Segments For The Periods Indicated

The following table sets forth certain sales and operating data, net of all intersegment transactions, for the Company’s segments for the periods indicated:


	Three Months Ended September 30,						Nine months ended September 30,
	2012			2011			2012			2011
(Dollars in millions)
Revenues from external customers:
Carbon Materials & Chemicals	$	241.1		$	245.6		$	757.3		$	701.3
Railroad & Utility Products		146.8			135.6			422.8			395.9

Total	$	387.9		$	381.2		$	1,180.1		$	1,097.2

Intersegment revenues:
Carbon Materials & Chemicals	$	27.0		$	25.9		$	83.8		$	71.5

Depreciation and amortization expense:
Carbon Materials & Chemicals	$	4.2		$	4.5		$	12.6		$	12.8
Railroad & Utility Products		2.5			2.2			8.5			6.7

Total	$	6.7		$	6.7		$	21.1		$	19.5

Operating profit:
Carbon Materials & Chemicals	$	18.4		$	30.7		$	65.1		$	70.5
Railroad & Utility Products		12.8			9.9			36.9			30.2
Corporate		(0.4	)		(0.5	)		(1.3	)		(1.0	)

Total	$	30.8		$	40.1		$	100.7		$	99.7

Reconciliation Of Assets From Segment To Consolidated

The following table sets forth certain tangible and intangible assets allocated to each of the Company’s segments as of the dates indicated:


	September 30, 2012		December 31, 2011
(Dollars in millions)
Segment assets:
Carbon Materials & Chemicals	$	528.7	$	495.2
Railroad & Utility Products		184.8		164.6
All other		53.3		70.9

Total	$	766.8	$	730.7

Goodwill:
Carbon Materials & Chemicals	$	70.2	$	69.4
Railroad & Utility Products		2.8		2.7

Total	$	73.0	$	72.1

Inventories (Tables)

9 Months Ended

Sep. 30, 2012

Schedule Of Inventory, Current

Net inventories as of September 30, 2012 and December 31, 2011 are summarized in the table below:


	September 30, 2012		December 31, 2011
(Dollars in millions)
Raw materials	$	114.9	$	91.5
Work in process		14.6		20.1
Finished goods		111.1		95.1

		240.6		206.7
Less revaluation to LIFO		50.1		47.7

Net	$	190.5	$	159.0

Property, Plant and Equipment (Tables)

9 Months Ended

Sep. 30, 2012

Property, Plant And Equipment

Property, plant and equipment as of September 30, 2012 and December 31, 2011 are summarized in the table below:


	September 30, 2012		December 31, 2011
(Dollars in millions)
Land	$	6.7	$	6.6
Buildings		35.1		34.7
Machinery and equipment		603.2		593.5

		645.0		634.8
Less accumulated depreciation		492.6		479.2

Net	$	152.4	$	155.6

Pensions and Postretirement Benefit Plans (Tables)

9 Months Ended

Sep. 30, 2012

Components Of Net Periodic Benefit Cost For The Pension Plans

The following table provides the components of net periodic benefit cost for the pension plans for the three and nine months ended September 30, 2012 and 2011:


	Three Months Ended September 30,						Nine months ended September 30,
	2012			2011			2012			2011
(Dollars in millions)
Service cost	$	0.8		$	0.8		$	2.6		$	2.5
Interest cost		2.8			2.8			8.0			8.4
Expected return on plan assets		(2.7	)		(2.8	)		(8.0	)		(8.3	)
Amortization of prior service cost		0.0			0.0			0.1			0.1
Amortization of net loss		2.0			1.6			6.1			4.7
Amortization of transition asset		(0.0	)		0.0			(0.2	)		(0.2	)
Net periodic benefit cost	$	2.9		$	2.4		$	8.6		$	7.2

Defined contribution plan expense	$	1.1		$	1.3		$	3.8		$	4.1
Multi-employer pension plan expense		0.1			0.2			0.3			0.7
Other postretirement benefit plans		0.2			0.1			0.5			0.5

Debt (Tables)

9 Months Ended

Sep. 30, 2012

Schedule Of Long-Term Debt Instruments

Debt at September 30, 2012 and December 31, 2011 was as follows:


	Weighted Average Interest Rate			Maturity		September 30, 2012		December 31, 2011
(Dollars in millions)
Revolving Credit Facility		2.46	%		2015	$	1.4	$	6.4
Senior Notes		7⁷/₈	%		2019		296.0		295.7

Total debt							297.4		302.1
Less short term debt and current maturities of long-term debt							0.0		0.0

Long-term debt						$	297.4	$	302.1

- Definition

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

+ References

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

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

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

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

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

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

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

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

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

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

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

+ Details

Asset Retirement Obligations (Tables)

9 Months Ended

Sep. 30, 2012

Schedule Of Change In Asset Retirement Obligation


	September 30, 2012			December 31, 2011
(Dollars in millions)
Balance at beginning of year	$	21.3		$	17.0
Accretion expense		0.8			1.1
Revision in estimated cash flows, net		1.2			6.3
Expenses incurred		(2.0	)		(3.1	)
Currency translation		0.2			0.0

Balance at end of period	$	21.5		$	21.3

Deferred Revenue from Extended Product Warranty Liabilities (Tables)

9 Months Ended

Sep. 30, 2012

Deferred Revenue, By Arrangement, Disclosure


	September 30, 2012			December 31, 2011
(Dollars in millions)
Balance at beginning of year	$	4.8		$	5.7
Revenue earned		(0.6	)		(0.9	)

Balance at end of period	$	4.2		$	4.8

Commitments and Contingent Liabilities (Tables)

9 Months Ended

Sep. 30, 2012

Accrual For Environmental Loss Contingencies Roll Forward Table


	Period ended
	September 30, 2012			December 31, 2011
(Dollars in millions)
Balance at beginning of year	$	17.7		$	6.6
Expense		0.9			8.0
Reversal of reserves		(0.2	)		(1.6	)
Cash expenditures		(4.3	)		(2.4	)
Assumed remediation liability in exchange for cash		0.0			7.5
Currency translation		0.6			(0.4	)

Balance at end of year	$	14.7		$	17.7

Subsidiary Guarantor Information for Koppers Inc. Senior Notes (Tables)

9 Months Ended

Sep. 30, 2012

Condensed Consolidating Statement Of Comprehensive Income

Condensed Consolidating Statement of Comprehensive Income

For the Three Months Ended September 30, 2012


	Parent			Koppers Inc.		Domestic Guarantor Subsidiaries		Non-Guarantor Subsidiaries			Consolidating Adjustments			Consolidated
(Dollars in millions)
Net sales	$	0.0		$	238.2	$	15.1	$	147.8		$	(13.2	)	$	387.9
Cost of sales including depreciation and amortization		0.0			211.0		9.3		129.7			(11.9	)		338.1
Selling, general and administrative		0.4			11.6		0.4		6.6			0.0			19.0

Operating profit (loss)		(0.4)			15.6		5.4		11.5			(1.3)			30.8
Other income (expense)		16.3			0.4		0.3		(0.1	)		(16.3	)		0.6
Interest expense (income)		0.1			6.9		0.0		1.2			(1.3	)		6.9
Income taxes		(0.2	)		7.0		0.1		1.4			0.0			8.3

Income from continuing operations		16.0			2.1		5.6		8.8			(16.3	)		16.2
Discontinued operations		0.0			0.0		0.0		0.0			0.0			0.0
Noncontrolling interests		0.0			0.0		0.0		0.2			0.0			0.2

Net income attributable to Koppers	$	16.0		$	2.1	$	5.6	$	8.6		$	(16.3	)	$	16.0

Comprehensive income attributable to Koppers	$	25.0		$	3.3	$	8.1	$	13.9		$	(25.3	)	$	25.0

Condensed Consolidating Statement of Comprehensive Income

For the Three Months Ended September 30, 2011


	Parent			Koppers Inc.			Domestic Guarantor Subsidiaries		Non-Guarantor Subsidiaries			Consolidating Adjustments			Consolidated
(Dollars in millions)
Net sales	$	0.0		$	226.5		$	16.2	$	147.3		$	(8.8	)	$	381.2
Cost of sales including depreciation and amortization		0.0			195.3			10.0		123.8			(7.4	)		321.7
Selling, general and administrative		0.5			11.6			0.4		6.9			0.0			19.4

Operating profit (loss)		(0.5	)		19.6			5.8		16.6			(1.4	)		40.1
Other income (expense)		22.7			0.2			0.0		(0.1	)		(22.7	)		0.1
Interest expense (income)		(0.2	)		6.9			0.1		1.2			(1.3	)		6.7
Income taxes		0.0			7.7			0.0		3.3			0.0			11.0

Income from continuing operations		22.4			5.2			5.7		12.0			(22.8	)		22.5
Discontinued operations		0.0			(0.3	)		0.0		0.5			0.0			0.2
Noncontrolling interests		0.0			0.0			0.0		0.3			0.0			0.3

Net income attributable to Koppers	$	22.4		$	4.9		$	5.7	$	12.2		$	(22.8	)	$	22.4

Comprehensive income attributable to Koppers	$	8.4		$	5.8		$	0.1	$	2.6		$	(8.5	)	$	8.4

Condensed Consolidating Statement of Comprehensive Income

For the Nine Months Ended September 30, 2012


	Parent			Koppers Inc.		Domestic Guarantor Subsidiaries		Non-Guarantor Subsidiaries			Consolidating Adjustments			Consolidated
(Dollars in millions)
Net sales	$	0.0		$	689.1	$	73.0	$	466.7		$	(48.7	)	$	1,180.1
Cost of sales including depreciation and amortization		0.0			601.9		49.2		412.9			(39.7	)		1,024.3
Selling, general and administrative		1.3			33.0		1.6		19.2			0.0			55.1

Operating profit (loss)		(1.3	)		54.2		22.2		34.6			(9.0	)		100.7
Other income (expense)		52.9			0.4		0.8		0.5			(52.9	)		1.7
Interest expense (income)		0.1			20.7		0.0		3.9			(3.9	)		20.8
Income taxes		(0.5	)		20.5		0.3		8.2			0.0			28.5

Income from continuing operations		52.0			13.4		22.7		23.0			(58.0	)		53.1
Discontinued operations		0.0			0.0		0.0		(0.1	)		0.0			(0.1	)
Noncontrolling interests		0.0			0.0		0.0		1.0			0.0			1.0

Net income attributable to Koppers	$	52.0		$	13.4	$	22.7	$	21.9		$	(58.0	)	$	52.0

Comprehensive income attributable to Koppers	$	59.8		$	16.9	$	24.9	$	24.0		$	(65.8	)	$	59.8

Condensed Consolidating Statement of Comprehensive Income

For the Nine Months Ended September 30, 2011


	Parent			Koppers Inc.		Domestic Guarantor Subsidiaries		Non-Guarantor Subsidiaries			Consolidating Adjustments			Consolidated
(Dollars in millions)
Net sales	$	0.0		$	640.1	$	48.2	$	436.6		$	(27.7	)	$	1,097.2
Cost of sales including depreciation and amortization		0.0			565.4		22.6		369.4			(15.5	)		941.9
Selling, general and administrative		1.0			31.6		1.4		21.6			0.0			55.6

Operating profit (loss)		(1.0	)		43.1		24.2		45.6			(12.2	)		99.7
Other income (expense)		51.8			0.3		0.0		(0.1	)		(51.8	)		0.2
Interest expense (income)		(0.1	)		20.7		0.1		3.7			(4.1	)		20.3
Income taxes		(0.2	)		18.3		0.2		9.2			0.0			27.5

Income from continuing operations		51.1			4.4		23.9		32.6			(59.9	)		52.1
Discontinued operations		0.0			0.1		0.0		(0.6	)		0.0			(0.5	)
Noncontrolling interests		0.0			0.0		0.0		0.5			0.0			0.5

Net income attributable to Koppers	$	51.1		$	4.5	$	23.9	$	31.5		$	(59.9	)	$	51.1

Comprehensive income attributable to Koppers	$	51.3		$	7.2	$	21.4	$	31.3		$	(59.9	)	$	51.3

Condensed Consolidating Balance Sheet

September 30, 2012


	Parent		Koppers Inc.			Domestic Guarantor Subsidiaries			Non-Guarantor Subsidiaries		Consolidating Adjustments			Consolidated
(Dollars in millions)
ASSETS
Cash and cash equivalents	$	0.0	$	0.1		$	0.0		$	68.8	$	0.0		$	68.9
Accounts receivable, net		0.0		115.1			317.9			80.6		(337.8	)		175.8
Inventories, net		0.0		100.0			0.0			90.6		(0.1	)		190.5
Deferred tax assets		0.0		11.0			(1.5	)		0.2		0.0			9.7
Other current assets		0.0		7.8			0.1			27.0		0.0			34.9

Total current assets		0.0		234.0			316.5			267.2		(337.9	)		479.8
Equity investments		142.9		77.1			27.1			4.1		(245.3	)		5.9
Property, plant and equipment, net		0.0		100.3			0.0			52.1		0.0			152.4
Goodwill		0.0		39.8			0.0			33.2		0.0			73.0
Deferred tax assets		0.0		34.8			(10.5	)		10.2		0.0			34.5
Other noncurrent assets		0.0		16.4			127.1			43.6		(165.9	)		21.2

Total assets	$	142.9	$	502.4		$	460.2		$	410.4	$	(749.1	)	$	766.8

LIABILITIES AND EQUITY
Accounts payable	$	1.0	$	365.6		$	15.3		$	65.2	$	(337.8	)	$	109.3
Accrued liabilities		4.5		32.4			(0.9	)		40.5		0.0			76.5
Short-term debt and current portion of long-term debt		0.0		0.0			0.0			0.0		0.0			0.0

Total current liabilities		5.5		398.0			14.4			105.7		(337.8	)		185.8
Long-term debt		0.0		398.4			0.0			64.8		(165.8	)		297.4
Other long-term liabilities		0.0		103.9			2.6			26.4		(0.1	)		132.8

Total liabilities		5.5		900.3			17.0			196.9		(503.7	)		616.0
Koppers stockholders’ equity		137.4		(397.9	)		443.2			200.1		(245.4	)		137.4
Noncontrolling interests		0.0		0.0			0.0			13.4		0.0			13.4

Total liabilities and equity	$	142.9	$	502.4		$	460.2		$	410.4	$	(749.1	)	$	766.8

Condensed Consolidating Balance Sheet

December 31, 2011


	Parent		Koppers Inc.			Domestic Guarantor Subsidiaries			Non-Guarantor Subsidiaries		Consolidating Adjustments			Consolidated
(Dollars in millions)
ASSETS
Cash and cash equivalents	$	0.0	$	0.0		$	0.0		$	54.1	$	0.0		$	54.1
Accounts receivable, net		5.5		112.6			284.0			79.2		(309.8	)		171.5
Inventories, net		0.0		74.8			0.0			84.2		0.0			159.0
Deferred tax assets		0.0		10.7			(1.5	)		0.1		0.0			9.3
Other current assets		0.0		6.8			0.3			26.4		0.0			33.5

Total current assets		5.5		204.9			282.8			244.0		(309.8	)		427.4
Equity investments		93.9		77.1			26.3			3.9		(196.3	)		4.9
Property, plant and equipment, net		0.0		102.0			0.0			53.6		0.0			155.6
Goodwill		0.0		39.8			0.0			32.3		0.0			72.1
Deferred tax assets		0.0		43.7			(10.5	)		11.1		0.0			44.3
Other noncurrent assets		0.0		18.4			131.3			44.4		(167.7	)		26.4

Total assets	$	99.4	$	485.9		$	429.9		$	389.3	$	(673.8	)	$	730.7

LIABILITIES AND EQUITY
Accounts payable	$	0.1	$	344.5		$	9.6		$	57.5	$	(309.8	)	$	102.1
Accrued liabilities		4.5		27.2			(0.6	)		37.4		0.0			68.3
Short-term debt and current portion of long-term debt		0.0		0.0			0.0			0.0		0.0			0.0

Total current liabilities		4.6		371.7			9.0			94.9		(309.8	)		170.4
Long-term debt		0.0		400.8			0.0			69.0		(167.7	)		302.1
Other long-term liabilities		0.0		116.5			2.5			32.0		0.0			151.0

Total liabilities		4.6		889.0			11.5			195.9		(477.5	)		623.5
Koppers shareholders’ equity		94.8		(403.1	)		418.4			181.0		(196.3	)		94.8
Noncontrolling interests		0.0		0.0			0.0			12.4		0.0			12.4

Total liabilities and equity	$	99.4	$	485.9		$	429.9		$	389.3	$	(673.8	)	$	730.7

Condensed Consolidating Statement Of Cash Flows

Condensed Consolidating Statement of Cash Flows

For the Nine months Ended September 30, 2012


	Parent			Koppers Inc.			Domestic Guarantor Subsidiaries		Non-Guarantor Subsidiaries			Consolidating Adjustments			Consolidated
(Dollars in millions)
Cash provided by (used in) operating activities	$	21.8		$	32.0		$	0.0	$	15.5		$	(14.8	)	$	54.5
Cash provided by (used in) investing activities:
Capital expenditures and acquisitions		0.0			(12.2	)		0.0		(3.6	)		0.0			(15.8	)
Net cash proceeds (payments) from divestitures and asset sales		0.0			0.3			0.0		0.4			0.0			0.7

Net cash provided by (used in) investing activities		0.0			(11.9	)		0.0		(3.2	)		0.0			(15.1	)
Cash provided by (used in) financing activities:
Borrowings (repayments) of long-term debt		0.1			(5.0	)		0.0		(0.1	)		0.0			(5.0	)
Deferred financing costs		0.0			(0.1	)		0.0		0.0			0.0			(0.1	)
Stock issued (repurchased)		(7.4	)		0.0			0.0		0.0			0.0			(7.4	)
Dividends paid		(14.5	)		(14.8	)		0.0		0.0			14.8			(14.5	)

Net cash provided by (used in) financing activities		(21.8)			(19.9)			0.0		(0.1)			14.8			(27.0)
Effect of exchange rates on cash		0.0			(0.1	)		0.0		2.5			0.0			2.4

Net increase (decrease) in cash and cash equivalents		0.0			0.1			0.0		14.7			0.0			14.8
Cash and cash equivalents at beginning of year		0.0			0.0			0.0		54.1			0.0			54.1

Cash and cash equivalents at end of period	$	0.0			$0.1			$0.0		$68.8			$0.0			$68.9

Condensed Consolidating Statement of Cash Flows

For the Nine Months Ended September 30, 2011


	Parent			Koppers Inc.			Domestic Guarantor Subsidiaries		Non-Guarantor Subsidiaries			Consolidating Adjustments		Consolidated
(Dollars in millions)
Cash provided by (used in) operating activities	$	13.6		$	(6.6	)	$	0.0	$	37.5		$	0.0	$	44.5
Cash provided by (used in) investing activities:
Capital expenditures and acquisitions		0.0			(14.7	)		0.0		(4.9	)		0.0		(19.6	)
Net cash proceeds (payments) from divestitures and asset sales		0.0			0.6			0.0		(0.9	)		0.0		(0.3	)

Net cash provided by (used in) investing activities		0.0			(14.1	)		0.0		(5.8	)		0.0		(19.9	)
Cash provided by (used in) financing activities:
Borrowings (repayments) of long-term debt		0.0			14.9			0.0		(0.9	)		0.0		14.0
Deferred financing costs		0.0			(0.5	)		0.0		0.0			0.0		(0.5	)
Dividends paid		(13.6	)		0.0			0.0		0.0			0.0		(13.6	)
Stock issued (repurchased)		0.0			0.0			0.0		0.0			0.0		0.0

Net cash provided by (used in) financing activities		(13.6	)		14.4			0.0		(0.9	)		0.0		(0.1	)
Effect of exchange rates on cash		0.0			0.1			0.0		(0.7	)		0.0		(0.6	)

Net increase (decrease) in cash and cash equivalents		0.0			(6.2	)		0.0		30.1			0.0		23.9
Cash and cash equivalents at beginning of year		0.0			8.4			0.0		26.9			0.0		35.3

Cash and cash equivalents at end of period	$	0.0		$	2.2		$	0.0	$	57.0		$	0.0	$	59.2

Subsidiary Guarantor Information for Shelf Registration (Tables)

9 Months Ended

Sep. 30, 2012

Condensed Consolidating Statement Of Comprehensive Income

Condensed Consolidating Statement of Comprehensive Income

For the Three Months Ended September 30, 2012


	Parent			Koppers Inc.		Domestic Guarantor Subsidiaries		Foreign Guarantor Subsidiaries		Non-Guarantor Subsidiaries			Consolidating Adjustments			Consolidated
(Dollars in millions)
Net sales	$	0.0		$	238.2	$	15.1	$	118.6	$	29.2		$	(13.2	)	$	387.9
Cost of sales including depreciation and amortization					211.0		9.3		102.3		27.4			(11.9	)		338.1
Selling, general and administrative		0.4			11.6		0.4		5.6		1.0			0.0			19.0

Operating profit (loss)		(0.4	)		15.6		5.4		10.7		0.8			(1.3	)		30.8
Other income (expense)		16.3			0.4		0.3		0.1		(0.2	)		(16.3	)		0.6
Interest expense (income)		0.1			6.9		0.0		1.0		0.2			(1.3	)		6.9
Income taxes		(0.2	)		7.0		0.1		1.4		0.0			0.0			8.3

Income from continuing operations		16.0			2.1		5.6		8.4		0.4			(16.3	)		16.2
Discontinued operations		0.0			0.0		0.0		0.0		0.0			0.0			0.0
Noncontrolling interests		0.0			0.0		0.0		0.0		0.2			0.0			0.2

Net income attributable to Koppers	$	16.0		$	2.1	$	5.6	$	8.4	$	0.2		$	(16.3	)	$	16.0

Comprehensive income attributable to Koppers	$	25.0		$	3.3	$	8.1	$	14.3	$	0.4		$	(26.1	)	$	25.0

Condensed Consolidating Statement of Comprehensive Income

For the Three Months Ended September 30, 2011


	Parent			Koppers Inc.			Domestic Guarantor Subsidiaries		Foreign Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Consolidating Adjustments			Consolidated
(Dollars in millions)
Net sales	$	0.0		$	226.5		$	16.2	$	112.4		$	34.9		$	(8.8	)	$	381.2
Cost of sales including depreciation and amortization		0.0			195.3			10.0		90.9			32.9			(7.4	)		321.7
Selling, general and administrative		0.5			11.6			0.4		6.2			0.7			0.0			19.4

Operating profit (loss)		(0.5	)		19.6			5.8		15.3			1.3			(1.4	)		40.1
Other income (expense)		22.7			0.2			0.0		(0.2	)		0.1			(22.7	)		0.1
Interest expense (income)		(0.2	)		6.9			0.1		1.2			0.0			(1.3	)		6.7
Income taxes		0.0			7.7			0.0		3.3			0.0			0.0			11.0

Income from continuing operations		22.4			5.2			5.7		10.6			1.4			(22.8	)		22.5
Discontinued operations		0.0			(0.3	)		0.0		0.5			0.0			0.0			0.2
Noncontrolling interests		0.0			0.0			0.0		0.0			0.3			0.0			0.3

Net income attributable to Koppers	$	22.4		$	4.9		$	5.7	$	11.1		$	1.1		$	(22.8	)	$	22.4

Comprehensive income attributable to Koppers	$	8.4		$	5.8		$	0.1	$	1.5		$	(0.6	)	$	(6.8	)	$	8.4

Condensed Consolidating Statement of Comprehensive Income

For the Nine Months Ended September 30, 2012


	Parent			Koppers Inc.		Domestic Guarantor Subsidiaries		Foreign Guarantor Subsidiaries			Non-Guarantor Subsidiaries		Consolidating Adjustments			Consolidated
(Dollars in millions)
Net sales	$	0.0		$	689.1	$	73.0	$	355.4		$	111.3	$	(48.7	)	$	1,180.1
Cost of sales including depreciation and amortization		0.0			601.9		49.2		309.6			103.3		(39.7	)		1,024.3
Selling, general and administrative		1.3			33.0		1.6		16.7			2.5		0.0			55.1

Operating profit (loss)		(1.3	)		54.2		22.2		29.1			5.5		(9.0	)		100.7
Other income (expense)		52.9			0.4		0.8		0.1			0.4		(52.9	)		1.7
Interest expense (income)		0.1			20.7		0.0		3.0			0.9		(3.9	)		20.8
Income taxes		(0.5	)		20.5		0.3		7.5			0.7		0.0			28.5

Income from continuing operations		52.0			13.4		22.7		18.7			4.3		(58.0	)		53.1
Discontinued operations		0.0			0.0		0.0		(0.1	)		0.0		0.0			(0.1	)
Noncontrolling interests		0.0			0.0		0.0		0.0			1.0		0.0			1.0

Net income attributable to Koppers	$	52.0		$	13.4	$	22.7	$	18.6		$	3.3	$	(58.0	)	$	52.0

Comprehensive income attributable to Koppers	$	59.8		$	16.9	$	24.9	$	21.4		$	3.3	$	(66.5	)	$	59.8

Condensed Consolidating Statement of Comprehensive Income

For the Nine Months Ended September 30, 2011


	Parent			Koppers Inc.		Domestic Guarantor Subsidiaries		Foreign Guarantor Subsidiaries			Non-Guarantor Subsidiaries		Consolidating Adjustments			Consolidated
(Dollars in millions)
Net sales	$	0.0		$	640.1	$	48.2	$	337.7		$	101.1	$	(29.9	)	$	1,097.2
Cost of sales including depreciation and amortization		0.0			565.4		22.6		277.0			94.6		(17.7	)		941.9
Selling, general and administrative		1.0			31.6		1.4		19.3			2.3		0.0			55.6

Operating profit (loss)		(1.0	)		43.1		24.2		41.4			4.2		(12.2	)		99.7
Other income (expense)		51.8			0.3		0.0		(0.2	)		0.1		(51.8	)		0.2
Interest expense (income)		(0.1	)		20.7		0.1		3.7			0.0		(4.1	)		20.3
Income taxes		(0.2	)		18.3		0.2		8.9			0.3		0.0			27.5

Income from continuing operations		51.1			4.4		23.9		28.6			4.0		(59.9	)		52.1
Discontinued operations		0.0			0.1		0.0		(0.6	)		0.0		0.0			(0.5	)
Noncontrolling interests		0.0			0.0		0.0		0.0			0.5		0.0			0.5

Net income attributable to Koppers	$	51.1		$	4.5	$	23.9	$	28.0		$	3.5	$	(59.9	)	$	51.1

Comprehensive income attributable to Koppers	$	51.3		$	7.2	$	21.4	$	28.3		$	2.2	$	(59.1	)	$	51.3

Condensed Consolidating Balance Sheet

September 30, 2012


	Parent		Koppers Inc.			Domestic Guarantor Subsidiaries			Foreign Guarantor Subsidiaries		Non-Guarantor Subsidiaries			Consolidating Adjustments			Consolidated
(Dollars in millions)
ASSETS
Cash and cash equivalents	$	0.0	$	0.1		$	0.0		$	66.2	$	2.6		$	0.0		$	68.9
Accounts receivable, net		0.0		115.1			317.9			66.2		14.5			(337.9	)		175.8
Inventories, net		0.0		100.0			0.0			80.1		10.5			(0.1	)		190.5
Deferred tax assets		0.0		11.0			(1.5	)		0.0		0.2			0.0			9.7
Other current assets		0.0		7.8			0.1			11.1		15.9			0.0			34.9

Total current assets		0.0		234.0			316.5			223.6		43.7			(338.0	)		479.8
Equity investments		142.9		77.1			27.1			20.0		4.0			(265.2	)		5.9
Property, plant and equipment, net		0.0		100.3			0.0			37.3		14.8			0.0			152.4
Goodwill		0.0		39.8			0.0			31.8		1.4			0.0			73.0
Deferred tax assets		0.0		34.8			(10.5	)		11.8		(1.6	)		0.0			34.5
Other noncurrent assets		0.0		16.4			127.1			3.6		39.9			(165.8	)		21.2

Total assets	$	142.9	$	502.4		$	460.2		$	328.1	$	102.2		$	(769.0	)	$	766.8

LIABILITIES AND EQUITY
Accounts payable	$	1.0	$	365.6		$	15.3		$	47.1	$	18.1		$	(337.8	)	$	109.3
Accrued liabilities		4.5		32.4			(0.9	)		35.5		5.0			0.0			76.5
Short-term debt and current portion of long-term debt		0.0		0.0			0.0			0.0		0.0			0.0			0.0

Total current liabilities		5.5		398.0			14.4			82.6		23.1			(337.8	)		185.8
Long-term debt		0.0		398.4			0.0			64.8		0.0			(165.8	)		297.4
Other long-term liabilities		0.0		103.9			2.6			20.3		6.1			(0.1	)		132.8

Total liabilities		5.5		900.3			17.0			167.7		29.2			(503.7	)		616.0
Koppers stockholders’ equity		137.4		(397.9	)		443.2			160.4		59.6			(265.3	)		137.4
Noncontrolling interests		0.0		0.0			0.0			0.0		13.4			0.0			13.4

Total liabilities and equity	$	142.9	$	502.4		$	460.2		$	328.1	$	102.2		$	(769.0	)	$	766.8

Condensed Consolidating Balance Sheet

December 31, 2011


	Parent		Koppers Inc.			Domestic Guarantor Subsidiaries			Foreign Guarantor Subsidiaries		Non-Guarantor Subsidiaries			Consolidating Adjustments			Consolidated
(Dollars in millions)
ASSETS
Cash and cash equivalents	$	0.0	$	0.0		$	0.0		$	45.1	$	9.0		$	0.0		$	54.1
Accounts receivable, net		5.5		112.6			284.0			65.5		13.7			(309.8	)		171.5
Inventories, net		0.0		74.8			0.0			77.2		7.0			0.0			159.0
Deferred tax assets		0.0		10.7			(1.5	)		0.0		0.1			0.0			9.3
Other current assets		0.0		6.8			0.3			12.0		14.4			0.0			33.5

Total current assets		5.5		204.9			282.8			199.8		44.2			(309.8	)		427.4
Equity investments		93.9		77.1			26.3			19.3		3.9			(215.6	)		4.9
Property, plant and equipment, net		0.0		102.0			0.0			37.8		15.8			0.0			155.6
Goodwill		0.0		39.8			0.0			31.0		1.3			0.0			72.1
Deferred tax assets		0.0		43.7			(10.5	)		12.7		(1.6	)		0.0			44.3
Other noncurrent assets		0.0		18.4			131.3			6.7		37.7			(167.7	)		26.4

Total assets	$	99.4	$	485.9		$	429.9		$	307.3	$	101.3		$	(693.1	)	$	730.7

LIABILITIES AND EQUITY
Accounts payable	$	0.1	$	344.5		$	9.8		$	44.4	$	13.2		$	(309.9	)	$	102.1
Accrued liabilities		4.5		27.2			(0.8	)		30.5		6.9			0.0			68.3

Total current liabilities		4.6		371.7			9.0			74.9		20.1			(309.9	)		170.4
Long-term debt		0.0		400.8			0.0			62.7		6.3			(167.7	)		302.1
Other long-term liabilities		0.0		116.5			2.5			25.8		6.1			0.1			151.0

Total liabilities		4.6		889.0			11.5			163.4		32.5			(477.5	)		623.5
Koppers shareholders’ equity		94.8		(403.1	)		418.4			143.9		56.4			(215.6	)		94.8
Noncontrolling interests		0.0		0.0			0.0			0.0		12.4			0.0			12.4

Total liabilities and equity	$	99.4	$	485.9		$	429.9		$	307.3	$	101.3		$	(693.1	)	$	730.7

Condensed Consolidating Statement Of Cash Flows

Condensed Consolidating Statement of Cash Flows

For the Nine Months Ended September 30, 2012


	Parent			Koppers Inc.			Domestic Guarantor Subsidiaries		Foreign Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Consolidating Adjustments			Consolidated
(Dollars in millions)
Cash provided by (used in) operating activities	$	21.8		$	32.0		$	0.0	$	21.5		$	(6.0	)	$	(14.8	)	$	54.5
Cash provided by (used in) investing activities:
Capital expenditures and acquisitions		0.0			(12.2	)		0.0		(3.2	)		(0.4	)		0.0			(15.8	)
Net cash proceeds (payments) from divestitures and asset sales		0.0			0.3			0.0		0.3			0.1			0.0			0.7

Net cash provided by (used in) investing activities		0.0			(11.9	)		0.0		(2.9	)		(0.3	)		0.0			(15.1	)
Cash provided by (used in) financing activities:
Borrowings (repayments) of long-term debt		0.1			(5.0	)		0.0		0.0			(0.1	)		0.0			(5.0	)
Deferred financing costs		0.0			(0.1	)		0.0		0.0			0.0			0.0			(0.1	)
Stock issued (repurchased)		(7.4	)		0.0			0.0		0.0			0.0			0.0			(7.4	)
Dividends paid		(14.5	)		(14.8	)		0.0		0.0			0.0			14.8			(14.5	)

Net cash provided by (used in) financing activities		(21.8	)		(19.9	)		0.0		0.0			(0.1	)		14.8			(27.0	)
Effect of exchange rates on cash		0.0			(0.1	)		0.0		2.5			0.0			0.0			2.4

Net increase (decrease) in cash and cash equivalents		0.0			0.1			0.0		21.1			(6.4	)		0.0			14.8
Cash and cash equivalents at beginning of year		0.0			0.0			0.0		45.1			9.0			0.0			54.1

Cash and cash equivalents at end of period	$	0.0		$	0.1		$	0.0	$	66.2		$	2.6		$	0.0		$	68.9

Condensed Consolidating Statement of Cash Flows

For the Nine Months Ended September 30, 2011


	Parent			Koppers Inc.			Domestic Guarantor Subsidiaries		Foreign Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Consolidating Adjustments		Consolidated
(Dollars in millions)
Cash provided by (used in) operating activities	$	13.6		$	(6.6	)	$	0.0	$	39.6		$	(2.1	)	$	0.0	$	44.5
Cash provided by (used in) investing activities:
Capital expenditures and acquisitions		0.0			(14.7	)		0.0		(5.4	)		(0.5	)		0.0		(20.6	)
Net cash proceeds (payments) from divestitures and asset sales		0.0			0.6			0.0		0.1			0.0			0.0		0.7

Net cash provided by (used in) investing activities		0.0			(14.1	)		0.0		(5.3	)		(0.5	)		0.0		(19.9	)
Cash provided by (used in) financing activities:
Borrowings (repayments) of long-term debt		0.0			14.9			0.0		(0.9	)		0.0			0.0		14.0
Deferred financing costs		0.0			(0.5	)		0.0		0.0			0.0			0.0		(0.5	)
Dividends paid		(13.6	)		0.0			0.0		0.0			0.0			0.0		(13.6	)
Stock issued (repurchased)		0.0			0.0			0.0		0.0			0.0			0.0		0.0

Net cash provided by (used in) financing activities		(13.6	)		14.4			0.0		(0.9	)		0.0			0.0		(0.1	)
Effect of exchange rates on cash		0.0			0.1			0.0		(0.8	)		0.1			0.0		(0.6	)

Net increase (decrease) in cash and cash equivalents		0.0			(6.2	)		0.0		32.6			(2.5	)		0.0		23.9
Cash and cash equivalents at beginning of year		0.0			8.4			0.0		17.1			9.8			0.0		35.3

Cash and cash equivalents at end of period	$	0.0		$	2.2		$	0.0	$	49.7		$	7.3		$	0.0	$	59.2

Dividends - Additional Information (Detail) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Equity [Line Items]
Dividends declared per common share	$ 0.24	$ 0.22	$ 0.72	$ 0.66
Common share, dividend declared date	Nov. 06, 2012
Common share, dividend payable date	Jan. 07, 2013
Common share, dividend record date	Nov. 19, 2012

Discontinued Operations - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended
	Sep. 30, 2012	Dec. 31, 2011
Restructuring Cost and Reserve [Line Items]
Costs related to closure		$ 41.0
Estimated total future closure costs	$ 1.0
Future completion period, closure	2014
Cost of Sales [Member]
Restructuring Cost and Reserve [Line Items]
Costs related to closure		20.8
Depreciation And Amortization [Member]
Restructuring Cost and Reserve [Line Items]
Costs related to closure		$ 20.2

- Definition

The charge against earnings in the period, comprised of costs incurred associated with an exit or disposal activity other than for a discontinued operations as defined under generally accepted accounting principles. Costs of such activities include those for one-time termination benefits, termination of an operating lease or other contract, consolidating or closing facilities, and relocating employees, and costs associated with an ongoing benefit arrangement, but excludes costs associated with the retirement of a long-lived asset.

+ References + Details

Discontinued Operations - Summary Of Restructuring Activities And Related Reserves (Detail) $ in Millions	9 Months Ended
	Sep. 30, 2012 USD ($)
Restructuring Cost and Reserve [Line Items]
Reserve at December 31, 2011	$ 15.9
Charges	0.5
Costs charged against assets	(0.4)
Reversals	(0.1)
Cash paid	(2.5)
Currency translation	0.4
Reserve at September 30, 2012	13.8
Employee Severance [Member]
Restructuring Cost and Reserve [Line Items]
Reserve at December 31, 2011	1.8
Charges	0.1
Costs charged against assets	0.0
Reversals	(0.1)
Cash paid	(1.6)
Currency translation	0.0
Reserve at September 30, 2012	0.2
Environmental Remediation Expense [Member]
Restructuring Cost and Reserve [Line Items]
Reserve at December 31, 2011	6.7
Charges	0.0
Costs charged against assets	0.0
Reversals	0.0
Cash paid	(0.1)
Currency translation	0.2
Reserve at September 30, 2012	6.8
Inventory Writedowns [Member]
Restructuring Cost and Reserve [Line Items]
Reserve at December 31, 2011	0.0
Charges	0.4
Costs charged against assets	(0.4)
Reversals	0.0
Cash paid	0.0
Currency translation	0.0
Reserve at September 30, 2012	0.0
Asset Retirement Obligation Costs [Member]
Restructuring Cost and Reserve [Line Items]
Reserve at December 31, 2011	6.2
Charges	0.0
Costs charged against assets	0.0
Reversals	0.0
Cash paid	(0.3)
Currency translation	0.2
Reserve at September 30, 2012	6.1
Other [Member]
Restructuring Cost and Reserve [Line Items]
Reserve at December 31, 2011	1.2
Charges	0.0
Costs charged against assets	0.0
Reversals	0.0
Cash paid	(0.5)
Currency translation	0.0
Reserve at September 30, 2012	$ 0.7

Discontinued Operations - Summary Of Net Sales And Operating Profit From Discontinued Operations (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net sales	$ 0.3	$ 19.8	$ 5.7	$ 56.5
Operating profit (loss)	$ (0.1)	$ 0.2	$ (0.3)	$ (1.5)

Fair Value Measurements - Schedule Of Company's Financial Instruments (Detail) - USD ($)
$ in Millions

Sep. 30, 2012

Dec. 31, 2011

Fair Value [Member]

Financial assets:

Cash and cash equivalents, including restricted cash

$ 68.9

$ 54.1

Investments and other assets(a)

^[1]

1.3

Financial liabilities:

Long-term debt (including current portion)

332.2

324.4

Carrying Value [Member]

Financial assets:

Cash and cash equivalents, including restricted cash

68.9

54.1

Investments and other assets(a)

^[1]

1.3

Financial liabilities:

Long-term debt (including current portion)

$ 297.4

$ 302.1

[1]	(a) Excludes equity method investments.

- Definition

This element represents the portion of the balance sheet assertion valued at fair value by the entity whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission. This item includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the Company may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present minimal risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months.

+ References + Details

- Definition

This element represents the portion of the balance sheet assertion valued at fair value by the entity whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission. This element represents the portion of a balance sheet assertion valued at fair value by the entity whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission. This item represents the amount that could be realized under a life insurance contract or contracts owned by the Company as of the date of the statement of financial position. Such Company-owned life insurance policies are commonly known as corporate-owned life insurance (COLI) or bank-owned life insurance (BOLI).

+ References + Details

Comprehensive Income And Equity - Schedule Of Comprehensive Income (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Accumulated Other Comprehensive Income Loss [Line Items]
Net income	$ 16.2	$ 22.7	$ 53.0	$ 51.6
Other comprehensive income (loss):
Change in currency translation adjustment	7.8	(14.9)	4.1	(2.2)
Change in unrecognized pension transition asset, net of tax	(0.1)	(0.1)	(0.2)	(0.2)
Change in unrecognized prior service cost, net of tax	0.1	0.0	0.1	0.0
Change in unrecognized pension net loss, net of tax	1.3	1.0	3.8	2.9
Total comprehensive income	25.3	8.7	60.8	52.1
Less: comprehensive income attributable to noncontrolling interests	0.3	0.3	1.0	0.8
Comprehensive income attributable to Koppers	$ 25.0	$ 8.4	$ 59.8	$ 51.3

Comprehensive Income And Equity - Schedule Of Change In Equity (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Comprehensive Income And Equity [Line Items]
Balance			$ 107.2	$ 99.9
Net income	$ 16.2	$ 22.7	53.0	51.6
Issuance of common stock			0.8	0.2
Employee stock plans			5.4	4.1
Other comprehensive income			7.8	0.5
Dividends			(15.2)	(14.0)
Repurchases of common stock			(8.2)	(0.3)
Balance	150.8	142.0	150.8	142.0
Stockholders' Equity, Total [Member]
Comprehensive Income And Equity [Line Items]
Balance			94.8	88.7
Net income			52.0	51.1
Issuance of common stock			0.8	0.2
Employee stock plans			5.4	4.1
Other comprehensive income			7.8	0.2
Dividends			(15.2)	(14.0)
Repurchases of common stock			(8.2)	(0.3)
Balance	137.4	130.0	137.4	130.0
Noncontrolling Interest [Member]
Comprehensive Income And Equity [Line Items]
Balance			12.4	11.2
Net income			1.0	0.5
Issuance of common stock			0.0	0.0
Employee stock plans			0.0	0.0
Other comprehensive income			0.0	0.3
Dividends			0.0	0.0
Repurchases of common stock			0.0	0.0
Balance	$ 13.4	$ 12.0	$ 13.4	$ 12.0

Earnings Per Common Share - Schedule Of Basic And Diluted Earnings Per Common Share (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Earnings Per Share Basic And Diluted [Line Items]
Net income attributable to Koppers	$ 16.0	$ 22.4	$ 52.0	$ 51.1
Less: loss from discontinued operations	0.0	0.2	(0.1)	(0.5)
Income from continuing operations attributable to Koppers	$ 16.0	$ 22.2	$ 52.1	$ 51.6
Weighted average common shares outstanding:
Basic	20,694	20,603	20,709	20,598
Effect of dilutive securities	206	143	231	151
Diluted	20,900	20,746	20,940	20,749
Earnings per common share - continuing operations:
Basic earnings per common share	$ 0.77	$ 1.07	$ 2.52	$ 2.51
Diluted earnings per common share	$ 0.77	$ 1.07	$ 2.50	$ 2.49
Other data:
Antidilutive securities excluded from computation of diluted earnings per common share	203	219	191	103

Stock-Based Compensation - Additional Information (Detail) $ in Millions	1 Months Ended	9 Months Ended
	Feb. 29, 2012	Sep. 30, 2012 USD ($) yr
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Stock options, vesting period in years		3 years
Stock options, term in years \| yr		10
Future compensation expense related to non-vested stock-based compensation arrangements \| $		$ 10.0
Future compensation expense, Weighted-average expected period of recognition in months		23 months
Companys Two Thousand Nine Plan [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Percentage of performance stock units vested	59.50%
Companys Two Thousand Ten Plan [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Percentage of performance stock units vested	128.20%
Minimum [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Percentage of target award the participants earn		0.00%
Maximum [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Percentage of target award the participants earn		150.00%

Stock Based Compensation - Summary Of Performance Stock Units With Uncompleted Performance Periods (Detail) - shares	Sep. 30, 2012	Dec. 31, 2011
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares outstanding	404,774	454,380
Performance Stock Units With Uncompleted Performance Periods [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares outstanding	268,676	297,715
Minimum [Member] \| 2011 - 2012 [Member] \| Performance Stock Units With Uncompleted Performance Periods [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares outstanding	0
Minimum [Member] \| 2012 - 2014 [Member] \| Performance Stock Units With Uncompleted Performance Periods [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares outstanding	0
Target [Member] \| 2011 - 2012 [Member] \| Performance Stock Units With Uncompleted Performance Periods [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares outstanding	84,342
Target [Member] \| 2012 - 2014 [Member] \| Performance Stock Units With Uncompleted Performance Periods [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares outstanding	100,031
Maximum [Member] \| 2011 - 2012 [Member] \| Performance Stock Units With Uncompleted Performance Periods [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares outstanding	126,513
Maximum [Member] \| 2012 - 2014 [Member] \| Performance Stock Units With Uncompleted Performance Periods [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares outstanding	150,047

Stock Based Compensation - Summary Of Non-Vested Stock Activity (Detail)	9 Months Ended
	Sep. 30, 2012 USD ($) $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-vested at January 1, 2012	454,380
Granted	171,610
Credited from dividends	10,851
Performance stock unit adjustment	(40,112)
Vested	(172,200)
Forfeited	(19,755)
Non-vested at September 30, 2012	404,774
Balance \| $ / shares	$ 26.43
Granted, Weighted Average Grant Date Fair Value per Unit \| $ / shares	$ 38.35
Credited from dividends, Weighted Average Grant Date Fair Value per Unit \| $	$ 35.67
Performance stock unit adjustment Weighted Average Grant Date Fair Value per Unit \| $ / shares	$ 10.68
Vested, Weighted Average Grant Date Fair Value per Unit \| $ / shares	18.69
Forfeited, Weighted Average Grant Date Fair Value per Unit \| $ / shares	36.00
Balance \| $ / shares	$ 36.11
Restricted Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-vested at January 1, 2012	156,665
Granted	67,012
Credited from dividends	3,779
Performance stock unit adjustment	0
Vested	(85,187)
Forfeited	(6,171)
Non-vested at September 30, 2012	136,098
Performance Stock Units With Uncompleted Performance Periods [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-vested at January 1, 2012	297,715
Granted	104,598
Credited from dividends	7,072
Performance stock unit adjustment	(40,112)
Vested	(87,013)
Forfeited	(13,584)
Non-vested at September 30, 2012	268,676

Stock Based Compensation - Stock Options Fair Value Assumptions (Detail)	9 Months Ended
	Sep. 30, 2012 $ / shares
February 2012 Grant [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Grant date price per share of option award	$ 38.21
Expected dividend yield per share	2.75%
Expected life in years	6 years 6 months
Expected volatility	55.06%
Risk-free interest rate	1.34%
Grant date fair value per share of option awards	$ 15.82
February 2011 Grant [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Grant date price per share of option award	$ 40.26
Expected dividend yield per share	2.50%
Expected life in years	6 years 6 months
Expected volatility	60.00%
Risk-free interest rate	3.02%
Grant date fair value per share of option awards	$ 19.28
August 2010 Grant [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Grant date price per share of option award	$ 20.00
Expected dividend yield per share	2.50%
Expected life in years	6 years 6 months
Expected volatility	62.00%
Risk-free interest rate	3.05%
Grant date fair value per share of option awards	$ 9.82
February 2010 Grant [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Grant date price per share of option award	$ 28.10
Expected dividend yield per share	2.50%
Expected life in years	6 years 6 months
Expected volatility	62.00%
Risk-free interest rate	3.05%
Grant date fair value per share of option awards	$ 13.81

Stock Based Compensation - Stock Options Activity (Detail) $ / shares in Units, $ in Millions	9 Months Ended
	Sep. 30, 2012 USD ($) $ / shares shares
Schedule Of Stock Options [Line Items]
Outstanding at January 1, 2012 \| shares	353,452
Granted \| shares	95,899
Exercised \| shares	(49,782)
Expired \| shares	(2,413)
Forfeited \| shares	(19,755)
Outstanding at September 30, 2012 \| shares	385,736
Exercisable at September 30, 2012 \| shares	170,786
Outstanding at January 1, 2012 \| $ / shares	$ 27.65
Granted \| $ / shares	38.21
Exercised \| $ / shares	16.15
Expired \| $ / shares	39.99
Forfeited \| $ / shares	36.00
Outstanding at September 30, 2012 \| $ / shares	31.44
Exercisable at September 30, 2012 \| $ / shares	$ 25.53
Outstanding at September 30, 2012	7 years 2 months 19 days
Exercisable at September 30, 2012	5 years 2 months 19 days
Outstanding at September 30, 2012 \| $	$ 2.2
Exercisable at September 30, 2012 \| $	$ 1.8

Stock Based Compensation Expense (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Stock-based compensation expense recognized:
Selling, general and administrative expenses	$ 1.9	$ 1.5	$ 5.1	$ 3.7
Less related income tax benefit	0.8	0.6	2.0	1.5
Stock-based compensation expense recognized	$ 1.1	$ 0.9	$ 3.1	$ 2.2

- Definition

Represents the expense recognized during the period arising from equity-based compensation arrangements (for example, shares of stock, unit, stock options or other equity instruments) with employees, directors and certain consultants qualifying for treatment as employees.

+ References + Details

Segment Information - Additional Information (Detail)	9 Months Ended
Segment Information - Additional Information (Detail)	Sep. 30, 2012 Segment
Segment Information [Line Items]
Number of reportable segments	2

Segment Information - Summary Of Results Of Segment Operations (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Revenues from external customers:
Revenues from external customers	$ 387.9	$ 381.2	$ 1,180.1	$ 1,097.2
Depreciation and amortization expense:
Depreciation and amortization expense	6.7	6.7	21.1	19.5
Operating profit:
Operating profit	30.8	40.1	100.7	99.7
Carbon Materials & Chemicals [Member]
Revenues from external customers:
Revenues from external customers	241.1	245.6	757.3	701.3
Intersegment revenues:
Intersegment revenues	27.0	25.9	83.8	71.5
Depreciation and amortization expense:
Depreciation and amortization expense	4.2	4.5	12.6	12.8
Operating profit:
Operating profit	18.4	30.7	65.1	70.5
Railroad & Utility Products [Member]
Revenues from external customers:
Revenues from external customers	146.8	135.6	422.8	395.9
Depreciation and amortization expense:
Depreciation and amortization expense	2.5	2.2	8.5	6.7
Operating profit:
Operating profit	12.8	9.9	36.9	30.2
Corporate [Member]
Operating profit:
Operating profit	$ (0.4)	$ (0.5)	$ (1.3)	$ (1.0)

Segment Information - Summary Of Assets And Goodwill By Segment (Detail) - USD ($) $ in Millions	Sep. 30, 2012	Dec. 31, 2011
Segment assets:
Segment assets	$ 766.8	$ 730.7
Goodwill:
Goodwill	73.0	72.1
Carbon Materials & Chemicals [Member]
Segment assets:
Segment assets	528.7	495.2
Goodwill:
Goodwill	70.2	69.4
Railroad & Utility Products [Member]
Segment assets:
Segment assets	184.8	164.6
Goodwill:
Goodwill	2.8	2.7
All Other [Member]
Segment assets:
Segment assets	$ 53.3	$ 70.9

- Definition

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

+ References

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

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

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

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

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

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

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

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

+ Details

Income Taxes - Additional Information (Detail) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011	Dec. 31, 2011
Income Tax [Line Items]
Percentage of pretax income	35.20%	35.60%	34.70%	35.80%
Net tax benefit included in income taxes, discrete items	$ 300,000	$ 900,000	$ 200,000	$ 900,000
U.S. federal statutory rate	35.00%	35.00%	35.00%	35.00%
State taxes	1.60%	0.90%	1.60%	1.00%
Nondeductible expenses	0.40%	0.50%	0.70%	0.60%
Unrecognized tax benefits	$ 0.007	$ 0.010	$ 0.007	$ 0.010
Taxes on foreign earnings		$ 0.003	$ 0.015	$ 0.003
Domestic manufacturing deduction	2.50%	1.50%	1.90%	1.40%
Net tax expense due			$ 200,000
Unrecognized tax benefits with impact on the effective tax rate	$ 5,000,000		5,000,000		$ 7,100,000
Unrecognized tax benefits	7,800,000		7,800,000		9,900,000
Accrued interest expense and penalties	$ 1,100,000		$ 1,100,000		$ 900,000

Inventories - Components Of Inventories (Detail) - USD ($) $ in Millions	Sep. 30, 2012	Dec. 31, 2011
Inventories [Line Items]
Raw materials	$ 114.9	$ 91.5
Work in process	14.6	20.1
Finished goods	111.1	95.1
Inventories, Gross	240.6	206.7
Less revaluation to LIFO	50.1	47.7
Net	$ 190.5	$ 159.0

Property, Plant And Equipment - Schedule Of Property, Plant And Equipment (Detail) - USD ($) $ in Millions	Sep. 30, 2012	Dec. 31, 2011
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 645.0	$ 634.8
Less accumulated depreciation	492.6	479.2
Net	152.4	155.6
Land [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	6.7	6.6
Building [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	35.1	34.7
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 603.2	$ 593.5

- Definition

The cumulative amount of depreciation, depletion and amortization (related to property, plant and equipment, but not including land) that has been recognized in the income statement.

+ References + Details

Property Plant and Equipment - Additional Information (Detail) - Subsequent Event [Member] $ in Millions	1 Months Ended
	Oct. 31, 2012 USD ($)
Significant Activity In Property Plant And Equipment [Line Items]
Expected capital requirement commitment	$ 70
Capital requirement commitment	75.00%

Pensions And Postretirement Benefit Plans (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Employee Benefit Plans [Line Items]
Service cost	$ 0.8	$ 0.8	$ 2.6	$ 2.5
Interest cost	2.8	2.8	8.0	8.4
Expected return on plan assets	(2.7)	(2.8)	(8.0)	(8.3)
Amortization of prior service cost	0.0	0.0	0.1	0.1
Amortization of net loss	2.0	1.6	6.1	4.7
Amortization of transition asset	0.0	0.0	(0.2)	(0.2)
Net periodic benefit cost	2.9	2.4	8.6	7.2
Defined contribution plan expense	1.1	1.3	3.8	4.1
Multi-employer pension plan expense	0.1	0.2	0.3	0.7
Other postretirement benefit plans	$ 0.2	$ 0.1	$ 0.5	$ 0.5

Debt - Schedule Of Debt (Detail) - USD ($) $ in Millions	Sep. 30, 2012	Dec. 31, 2011
Debt Instrument [Line Items]
Total debt	$ 297.4	$ 302.1
Less short term debt and current maturities of long-term debt	0.0	0.0
Long-term debt	$ 297.4	302.1
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Debt, Weighted Average Interest Rate	2.46%
Debt, Maturity	2015
Revolving Credit Facility	$ 1.4	6.4
Senior Notes [Member]
Debt Instrument [Line Items]
Debt, Weighted Average Interest Rate	7.875%
Debt, Maturity	2019
Senior Notes	$ 296.0	295.7
Less short term debt and current maturities of long-term debt	0.0	0.0
Long-term debt	$ 297.4	$ 302.1

Debt - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011	Dec. 01, 2009
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Line of credit facility, borrowing capacity	$ 300.0		$ 300.0
Line of credit facility, commitment fees	0.2	$ 0.2	0.7	$ 0.8
Debt instrument, unused borrowing capacity	280.7		280.7
Letters of credit, amount outstanding	$ 11.5		$ 11.5
Debt, Weighted Average Interest Rate	2.46%		2.46%
Senior Notes [Member]
Debt Instrument [Line Items]
Debt, Weighted Average Interest Rate	7.875%		7.875%
Debt instrument, issuance date			Dec. 01, 2009
Debt instrument, offering price percentage			98.311%
Debt instrument, offering value	$ 294.9		$ 294.9
Debt instrument, face amount					$ 300.0
Debt instrument, effective interest rate	8.125%		8.125%
Debt instrument, redemption price percentage	103.938%		103.938%

Asset Retirement Obligations - Schedule Of Changes In Asset Retirement Obligation (Detail) - USD ($) $ in Millions	9 Months Ended	12 Months Ended
	Sep. 30, 2012	Dec. 31, 2011
Asset Retirement Obligations [Line Items]
Balance at beginning of year	$ 21.3	$ 17.0
Accretion expense	0.8	1.1
Revision in estimated cash flows, net	1.2	6.3
Expenses incurred	(2.0)	(3.1)
Currency translation	0.2	0.0
Balance at end of period	$ 21.5	$ 21.3

Deferred Revenue From Extended Product Warranty Liabilities - Schedule Of Deferred Revenue From Extended Product Warranty Liabilities (Detail) - USD ($) $ in Millions	9 Months Ended	12 Months Ended
	Sep. 30, 2012	Dec. 31, 2011
Deferred Costs and Future Payment Commitment for Retail Supply Agreements [Line Items]
Beginning Balance	$ 4.8	$ 5.7
Revenue earned	(0.6)	(0.9)
Ending Balance	$ 4.2	$ 4.8

Commitments And Contingent Liabilities - Additional Information (Detail)	1 Months Ended		3 Months Ended	9 Months Ended	12 Months Ended
	Feb. 29, 2012 T	Jul. 31, 2004 USD ($)	Dec. 31, 2011 USD ($) Cases	Sep. 30, 2012 USD ($) Cases Plaintiff	Dec. 31, 2011 USD ($) Cases Plaintiff	Dec. 31, 2010 USD ($)
Commitments And Contingent Liabilities [Line Items]
Number of plaintiffs \| Plaintiff				136	131
Number of cases \| Cases			73	75	73
Compensatory damages				$ 1,700,000
Environmental legal indemnification expense		$ 7,000,000
Environmental remediation costs paid by others				15,000,000
Estimate of remediation expense by others				100,000,000
Environmental contingencies reserve not provided by Company				700,000
Accrual for environmental loss contingencies			$ 17,700,000	14,700,000	$ 17,700,000	$ 6,600,000
Environmental remediation reserve				900,000	8,000,000
Accrued liability for environmental matters, current			8,100,000	$ 8,000,000	8,100,000
Compensatory Damages [Member]
Commitments And Contingent Liabilities [Line Items]
Number of cases \| Cases				75
Punitive Damages [Member]
Commitments And Contingent Liabilities [Line Items]
Number of cases \| Cases				67
Pennsylvania [Member]
Commitments And Contingent Liabilities [Line Items]
Number of cases \| Cases				70
Arkansas [Member]
Commitments And Contingent Liabilities [Line Items]
Number of cases \| Cases				4
Compensatory damages				$ 50,000
Tennessee [Member]
Commitments And Contingent Liabilities [Line Items]
Number of cases \| Cases				1
Compensatory damages				$ 15,000,000
Illinois [Member]
Commitments And Contingent Liabilities [Line Items]
Accrual for environmental loss contingencies				300,000
AUSTRALIA [Member]
Commitments And Contingent Liabilities [Line Items]
Environmental remediation expense				6,800,000	1,600,000
Amount contributable by third party			7,500,000		$ 7,500,000
Environmental remediation reserve			$ 5,100,000
Net amount contributed by third party				3,100,000
Australia Sites [Member]
Commitments And Contingent Liabilities [Line Items]
Accrual for environmental loss contingencies				$ 1,300,000
Gainesville Plant [Member]
Commitments And Contingent Liabilities [Line Items]
Joint motion proceeding, stay days granted				January 2013
Portland, Victoria, Australia [Member]
Commitments And Contingent Liabilities [Line Items]
Number of cases \| Cases				2
Compensatory damages				$ 500,000
Volume of leak \| T	400
Environmental remediation expense				$ 3,700,000

Commitments And Contingent Liabilities - Changes In Accrued Liability For Environmental Matters (Detail) - USD ($) $ in Millions	9 Months Ended	12 Months Ended
	Sep. 30, 2012	Dec. 31, 2011
Accrual For Environmental Loss Contingencies [Line Items]
Beginning Balance	$ 17.7	$ 6.6
Expense	0.9	8.0
Reversal of reserves	(0.2)	(1.6)
Cash expenditures	(4.3)	(2.4)
Assumed remediation liability in exchange for cash	0.0	7.5
Currency translation	0.6	(0.4)
Ending Balance	$ 14.7	$ 17.7

Subsidiary Guarantor Information For Koppers Inc. Senior Notes - Additional Information (Detail) - Senior Notes [Member] $ in Millions	Dec. 01, 2009 USD ($)
Debt Instrument [Line Items]
Debt instrument, face amount	$ 300.0
Percent-owned material domestic subsidiaries	100.00%

Subsidiary Guarantor Information For Koppers Inc. Senior Notes - Condensed Consolidating Statement Of Comprehensive Income (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Subsidiary Guarantor Information For Subsidiary Senior Notes [Line Items]
Net sales	$ 387.9	$ 381.2	$ 1,180.1	$ 1,097.2
Selling, general and administrative	19.0	19.4	55.1	55.6
Operating profit	30.8	40.1	100.7	99.7
Other income (expense)	0.6	0.1	1.7	0.2
Interest expense (income)	6.9	6.7	20.8	20.3
Income taxes	8.3	11.0	28.5	27.5
Income from continuing operations	16.2	22.5	53.1	52.1
Discontinued operations	0.0	(0.2)	0.1	0.5
Noncontrolling interests	0.2	0.3	1.0	0.5
Net income attributable to Koppers	16.0	22.4	52.0	51.1
Comprehensive income attributable to Koppers	25.0	8.4	59.8	51.3
Shelf Registration [Member]
Subsidiary Guarantor Information For Subsidiary Senior Notes [Line Items]
Net sales	387.9	381.2	1,180.1	1,097.2
Cost of sales including depreciation and amortization	338.1	321.7	1,024.3	941.9
Selling, general and administrative	19.0	19.4	55.1	55.6
Operating profit	30.8	40.1	100.7	99.7
Other income (expense)	0.6	0.1	1.7	0.2
Interest expense (income)	6.9	6.7	20.8	20.3
Income taxes	8.3	11.0	28.5	27.5
Income from continuing operations	16.2	22.5	53.1	52.1
Discontinued operations	0.0	0.2	(0.1)	(0.5)
Noncontrolling interests	0.2	0.3	1.0	0.5
Net income attributable to Koppers	16.0	22.4	52.0	51.1
Comprehensive income attributable to Koppers	25.0	8.4	59.8	51.3
Senior Notes [Member]
Subsidiary Guarantor Information For Subsidiary Senior Notes [Line Items]
Net sales	387.9	381.2	1,180.1	1,097.2
Cost of sales including depreciation and amortization	338.1	321.7	1,024.3	941.9
Selling, general and administrative	19.0	19.4	55.1	55.6
Operating profit	30.8	40.1	100.7	99.7
Other income (expense)	0.6	0.1	1.7	0.2
Interest expense (income)	6.9	6.7	20.8	20.3
Income taxes	8.3	11.0	28.5	27.5
Income from continuing operations	16.2	22.5	53.1	52.1
Discontinued operations	0.0	0.2	(0.1)	(0.5)
Noncontrolling interests	0.2	0.3	1.0	0.5
Net income attributable to Koppers	16.0	22.4	52.0	51.1
Comprehensive income attributable to Koppers	25.0	8.4	59.8	51.3
Parent Company [Member] \| Shelf Registration [Member]
Subsidiary Guarantor Information For Subsidiary Senior Notes [Line Items]
Net sales	0.0	0.0	0.0	0.0
Cost of sales including depreciation and amortization		0.0	0.0	0.0
Selling, general and administrative	0.4	0.5	1.3	1.0
Operating profit	(0.4)	(0.5)	(1.3)	(1.0)
Other income (expense)	16.3	22.7	52.9	51.8
Interest expense (income)	0.1	(0.2)	0.1	(0.1)
Income taxes	(0.2)	0.0	(0.5)	(0.2)
Income from continuing operations	16.0	22.4	52.0	51.1
Discontinued operations	0.0	0.0	0.0	0.0
Noncontrolling interests	0.0	0.0	0.0	0.0
Net income attributable to Koppers	16.0	22.4	52.0	51.1
Comprehensive income attributable to Koppers	25.0	8.4	59.8	51.3
Parent Company [Member] \| Senior Notes [Member]
Subsidiary Guarantor Information For Subsidiary Senior Notes [Line Items]
Net sales	0.0	0.0	0.0	0.0
Cost of sales including depreciation and amortization	0.0	0.0	0.0	0.0
Selling, general and administrative	0.4	0.5	1.3	1.0
Operating profit	(0.4)	(0.5)	(1.3)	(1.0)
Other income (expense)	16.3	22.7	52.9	51.8
Interest expense (income)	0.1	(0.2)	0.1	(0.1)
Income taxes	(0.2)	0.0	(0.5)	(0.2)
Income from continuing operations	16.0	22.4	52.0	51.1
Discontinued operations	0.0	0.0	0.0	0.0
Noncontrolling interests	0.0	0.0	0.0	0.0
Net income attributable to Koppers	16.0	22.4	52.0	51.1
Comprehensive income attributable to Koppers	25.0	8.4	59.8	51.3
Koppers Inc. [Member] \| Shelf Registration [Member]
Subsidiary Guarantor Information For Subsidiary Senior Notes [Line Items]
Net sales	238.2	226.5	689.1	640.1
Cost of sales including depreciation and amortization	211.0	195.3	601.9	565.4
Selling, general and administrative	11.6	11.6	33.0	31.6
Operating profit	15.6	19.6	54.2	43.1
Other income (expense)	0.4	0.2	0.4	0.3
Interest expense (income)	6.9	6.9	20.7	20.7
Income taxes	7.0	7.7	20.5	18.3
Income from continuing operations	2.1	5.2	13.4	4.4
Discontinued operations	0.0	(0.3)	0.0	0.1
Noncontrolling interests	0.0	0.0	0.0	0.0
Net income attributable to Koppers	2.1	4.9	13.4	4.5
Comprehensive income attributable to Koppers	3.3	5.8	16.9	7.2
Koppers Inc. [Member] \| Senior Notes [Member]
Subsidiary Guarantor Information For Subsidiary Senior Notes [Line Items]
Net sales	238.2	226.5	689.1	640.1
Cost of sales including depreciation and amortization	211.0	195.3	601.9	565.4
Selling, general and administrative	11.6	11.6	33.0	31.6
Operating profit	15.6	19.6	54.2	43.1
Other income (expense)	0.4	0.2	0.4	0.3
Interest expense (income)	6.9	6.9	20.7	20.7
Income taxes	7.0	7.7	20.5	18.3
Income from continuing operations	2.1	5.2	13.4	4.4
Discontinued operations	0.0	(0.3)	0.0	0.1
Noncontrolling interests	0.0	0.0	0.0	0.0
Net income attributable to Koppers	2.1	4.9	13.4	4.5
Comprehensive income attributable to Koppers	3.3	5.8	16.9	7.2
Domestic Guarantor Subsidiaries [Member] \| Shelf Registration [Member]
Subsidiary Guarantor Information For Subsidiary Senior Notes [Line Items]
Net sales	15.1	16.2	73.0	48.2
Cost of sales including depreciation and amortization	9.3	10.0	49.2	22.6
Selling, general and administrative	0.4	0.4	1.6	1.4
Operating profit	5.4	5.8	22.2	24.2
Other income (expense)	0.3	0.0	0.8	0.0
Interest expense (income)	0.0	0.1	0.0	0.1
Income taxes	0.1	0.0	0.3	0.2
Income from continuing operations	5.6	5.7	22.7	23.9
Discontinued operations	0.0	0.0	0.0	0.0
Noncontrolling interests	0.0	0.0	0.0	0.0
Net income attributable to Koppers	5.6	5.7	22.7	23.9
Comprehensive income attributable to Koppers	8.1	0.1	24.9	21.4
Domestic Guarantor Subsidiaries [Member] \| Senior Notes [Member]
Subsidiary Guarantor Information For Subsidiary Senior Notes [Line Items]
Net sales	15.1	16.2	73.0	48.2
Cost of sales including depreciation and amortization	9.3	10.0	49.2	22.6
Selling, general and administrative	0.4	0.4	1.6	1.4
Operating profit	5.4	5.8	22.2	24.2
Other income (expense)	0.3	0.0	0.8	0.0
Interest expense (income)	0.0	0.1	0.0	0.1
Income taxes	0.1	0.0	0.3	0.2
Income from continuing operations	5.6	5.7	22.7	23.9
Discontinued operations	0.0	0.0	0.0	0.0
Noncontrolling interests	0.0	0.0	0.0	0.0
Net income attributable to Koppers	5.6	5.7	22.7	23.9
Comprehensive income attributable to Koppers	8.1	0.1	24.9	21.4
Non-Guarantor Subsidiaries [Member] \| Shelf Registration [Member]
Subsidiary Guarantor Information For Subsidiary Senior Notes [Line Items]
Net sales	29.2	34.9	111.3	101.1
Cost of sales including depreciation and amortization	27.4	32.9	103.3	94.6
Selling, general and administrative	1.0	0.7	2.5	2.3
Operating profit	0.8	1.3	5.5	4.2
Other income (expense)	(0.2)	0.1	0.4	0.1
Interest expense (income)	0.2	0.0	0.9	0.0
Income taxes	0.0	0.0	0.7	0.3
Income from continuing operations	0.4	1.4	4.3	4.0
Discontinued operations	0.0	0.0	0.0	0.0
Noncontrolling interests	0.2	0.3	1.0	0.5
Net income attributable to Koppers	0.2	1.1	3.3	3.5
Comprehensive income attributable to Koppers	0.4	(0.6)	3.3	2.2
Non-Guarantor Subsidiaries [Member] \| Senior Notes [Member]
Subsidiary Guarantor Information For Subsidiary Senior Notes [Line Items]
Net sales	147.8	147.3	466.7	436.6
Cost of sales including depreciation and amortization	129.7	123.8	412.9	369.4
Selling, general and administrative	6.6	6.9	19.2	21.6
Operating profit	11.5	16.6	34.6	45.6
Other income (expense)	(0.1)	(0.1)	0.5	(0.1)
Interest expense (income)	1.2	1.2	3.9	3.7
Income taxes	1.4	3.3	8.2	9.2
Income from continuing operations	8.8	12.0	23.0	32.6
Discontinued operations	0.0	0.5	(0.1)	(0.6)
Noncontrolling interests	0.2	0.3	1.0	0.5
Net income attributable to Koppers	8.6	12.2	21.9	31.5
Comprehensive income attributable to Koppers	13.9	2.6	24.0	31.3
Consolidation, Eliminations [Member] \| Shelf Registration [Member]
Subsidiary Guarantor Information For Subsidiary Senior Notes [Line Items]
Net sales	(13.2)	(8.8)	(48.7)	(29.9)
Cost of sales including depreciation and amortization	(11.9)	(7.4)	(39.7)	(17.7)
Selling, general and administrative	0.0	0.0	0.0	0.0
Operating profit	(1.3)	(1.4)	(9.0)	(12.2)
Other income (expense)	(16.3)	(22.7)	(52.9)	(51.8)
Interest expense (income)	(1.3)	(1.3)	(3.9)	(4.1)
Income taxes	0.0	0.0	0.0	0.0
Income from continuing operations	(16.3)	(22.8)	(58.0)	(59.9)
Discontinued operations	0.0	0.0	0.0	0.0
Noncontrolling interests	0.0	0.0	0.0	0.0
Net income attributable to Koppers	(16.3)	(22.8)	(58.0)	(59.9)
Comprehensive income attributable to Koppers	(26.1)	(6.8)	(66.5)	(59.1)
Consolidation, Eliminations [Member] \| Senior Notes [Member]
Subsidiary Guarantor Information For Subsidiary Senior Notes [Line Items]
Net sales	(13.2)	(8.8)	(48.7)	(27.7)
Cost of sales including depreciation and amortization	(11.9)	(7.4)	(39.7)	(15.5)
Selling, general and administrative	0.0	0.0	0.0	0.0
Operating profit	(1.3)	(1.4)	(9.0)	(12.2)
Other income (expense)	(16.3)	(22.7)	(52.9)	(51.8)
Interest expense (income)	(1.3)	(1.3)	(3.9)	(4.1)
Income taxes	0.0	0.0	0.0	0.0
Income from continuing operations	(16.3)	(22.8)	(58.0)	(59.9)
Discontinued operations	0.0	0.0	0.0	0.0
Noncontrolling interests	0.0	0.0	0.0	0.0
Net income attributable to Koppers	(16.3)	(22.8)	(58.0)	(59.9)
Comprehensive income attributable to Koppers	(25.3)	(8.5)	(65.8)	(59.9)
Foreign Guarantor Subsidiaries [Member] \| Shelf Registration [Member]
Subsidiary Guarantor Information For Subsidiary Senior Notes [Line Items]
Net sales	118.6	112.4	355.4	337.7
Cost of sales including depreciation and amortization	102.3	90.9	309.6	277.0
Selling, general and administrative	5.6	6.2	16.7	19.3
Operating profit	10.7	15.3	29.1	41.4
Other income (expense)	0.1	(0.2)	0.1	(0.2)
Interest expense (income)	1.0	1.2	3.0	3.7
Income taxes	1.4	3.3	7.5	8.9
Income from continuing operations	8.4	10.6	18.7	28.6
Discontinued operations	0.0	0.5	(0.1)	(0.6)
Noncontrolling interests	0.0	0.0	0.0	0.0
Net income attributable to Koppers	8.4	11.1	18.6	28.0
Comprehensive income attributable to Koppers	$ 14.3	$ 1.5	$ 21.4	$ 28.3

Subsidiary Guarantor Information For Koppers Inc. Senior Notes - Condensed Consolidating Balance Sheet (Detail) - USD ($) $ in Millions	Sep. 30, 2012	Dec. 31, 2011	Sep. 30, 2011	Dec. 31, 2010
ASSETS
Cash and cash equivalents	$ 68.9	$ 54.1	$ 59.2	$ 35.3
Accounts receivable, net	172.9	160.9
Inventories, net	190.5	159.0
Deferred tax assets	9.7	9.3
Other current assets	23.2	21.8
Total current assets	479.8	427.4
Equity investments	5.9	4.9
Property, plant and equipment, net	152.4	155.6
Goodwill	73.0	72.1
Deferred tax assets	34.5	44.3
Other noncurrent assets	21.2	26.4
Total assets	766.8	730.7
LIABILITIES AND EQUITY
Accounts payable	109.3	102.1
Accrued liabilities	70.9	63.1
Short-term debt and current portion of long-term debt	0.0	0.0
Total current liabilities	185.8	170.4
Long-term debt	297.4	302.1
Other long-term liabilities	40.9	46.9
Total liabilities	616.0	623.5
Koppers shareholders' equity	137.4	94.8
Noncontrolling interests	13.4	12.4
Total liabilities and equity	766.8	730.7
Senior Notes [Member]
ASSETS
Cash and cash equivalents	68.9	54.1	59.2	35.3
Accounts receivable, net	175.8	171.5
Inventories, net	190.5	159.0
Deferred tax assets	9.7	9.3
Other current assets	34.9	33.5
Total current assets	479.8	427.4
Equity investments	5.9	4.9
Property, plant and equipment, net	152.4	155.6
Goodwill	73.0	72.1
Deferred tax assets	34.5	44.3
Other noncurrent assets	21.2	26.4
Total assets	766.8	730.7
LIABILITIES AND EQUITY
Accounts payable	109.3	102.1
Accrued liabilities	76.5	68.3
Short-term debt and current portion of long-term debt	0.0	0.0
Total current liabilities	185.8	170.4
Long-term debt	297.4	302.1
Other long-term liabilities	132.8	151.0
Total liabilities	616.0	623.5
Koppers shareholders' equity	137.4	94.8
Noncontrolling interests	13.4	12.4
Total liabilities and equity	766.8	730.7
Shelf Registration [Member]
ASSETS
Cash and cash equivalents	68.9	54.1	59.2	35.3
Accounts receivable, net	175.8	171.5
Inventories, net	190.5	159.0
Deferred tax assets	9.7	9.3
Other current assets	34.9	33.5
Total current assets	479.8	427.4
Equity investments	5.9	4.9
Property, plant and equipment, net	152.4	155.6
Goodwill	73.0	72.1
Deferred tax assets	34.5	44.3
Other noncurrent assets	21.2	26.4
Total assets	766.8	730.7
LIABILITIES AND EQUITY
Accounts payable	109.3	102.1
Accrued liabilities	76.5	68.3
Short-term debt and current portion of long-term debt	0.0
Total current liabilities	185.8	170.4
Long-term debt	297.4	302.1
Other long-term liabilities	132.8	151.0
Total liabilities	616.0	623.5
Koppers shareholders' equity	137.4	94.8
Noncontrolling interests	13.4	12.4
Total liabilities and equity	766.8	730.7
Parent Company [Member] \| Senior Notes [Member]
ASSETS
Cash and cash equivalents	0.0	0.0	0.0	0.0
Accounts receivable, net	0.0	5.5
Inventories, net	0.0	0.0
Deferred tax assets	0.0	0.0
Other current assets	0.0	0.0
Total current assets	0.0	5.5
Equity investments	142.9	93.9
Property, plant and equipment, net	0.0	0.0
Goodwill	0.0	0.0
Deferred tax assets	0.0	0.0
Other noncurrent assets	0.0	0.0
Total assets	142.9	99.4
LIABILITIES AND EQUITY
Accounts payable	1.0	0.1
Accrued liabilities	4.5	4.5
Short-term debt and current portion of long-term debt	0.0	0.0
Total current liabilities	5.5	4.6
Long-term debt	0.0	0.0
Other long-term liabilities	0.0	0.0
Total liabilities	5.5	4.6
Koppers shareholders' equity	137.4	94.8
Noncontrolling interests	0.0	0.0
Total liabilities and equity	142.9	99.4
Parent Company [Member] \| Shelf Registration [Member]
ASSETS
Cash and cash equivalents	0.0	0.0	0.0	0.0
Accounts receivable, net	0.0	5.5
Inventories, net	0.0	0.0
Deferred tax assets	0.0	0.0
Other current assets	0.0	0.0
Total current assets	0.0	5.5
Equity investments	142.9	93.9
Property, plant and equipment, net	0.0	0.0
Goodwill	0.0	0.0
Deferred tax assets	0.0	0.0
Other noncurrent assets	0.0	0.0
Total assets	142.9	99.4
LIABILITIES AND EQUITY
Accounts payable	1.0	0.1
Accrued liabilities	4.5	4.5
Short-term debt and current portion of long-term debt	0.0
Total current liabilities	5.5	4.6
Long-term debt	0.0	0.0
Other long-term liabilities	0.0	0.0
Total liabilities	5.5	4.6
Koppers shareholders' equity	137.4	94.8
Noncontrolling interests	0.0	0.0
Total liabilities and equity	142.9	99.4
Koppers Inc. [Member] \| Senior Notes [Member]
ASSETS
Cash and cash equivalents	0.1	0.0	2.2	8.4
Accounts receivable, net	115.1	112.6
Inventories, net	100.0	74.8
Deferred tax assets	11.0	10.7
Other current assets	7.8	6.8
Total current assets	234.0	204.9
Equity investments	77.1	77.1
Property, plant and equipment, net	100.3	102.0
Goodwill	39.8	39.8
Deferred tax assets	34.8	43.7
Other noncurrent assets	16.4	18.4
Total assets	502.4	485.9
LIABILITIES AND EQUITY
Accounts payable	365.6	344.5
Accrued liabilities	32.4	27.2
Short-term debt and current portion of long-term debt	0.0	0.0
Total current liabilities	398.0	371.7
Long-term debt	398.4	400.8
Other long-term liabilities	103.9	116.5
Total liabilities	900.3	889.0
Koppers shareholders' equity	(397.9)	(403.1)
Noncontrolling interests	0.0	0.0
Total liabilities and equity	502.4	485.9
Koppers Inc. [Member] \| Shelf Registration [Member]
ASSETS
Cash and cash equivalents	0.1	0.0	2.2	8.4
Accounts receivable, net	115.1	112.6
Inventories, net	100.0	74.8
Deferred tax assets	11.0	10.7
Other current assets	7.8	6.8
Total current assets	234.0	204.9
Equity investments	77.1	77.1
Property, plant and equipment, net	100.3	102.0
Goodwill	39.8	39.8
Deferred tax assets	34.8	43.7
Other noncurrent assets	16.4	18.4
Total assets	502.4	485.9
LIABILITIES AND EQUITY
Accounts payable	365.6	344.5
Accrued liabilities	32.4	27.2
Short-term debt and current portion of long-term debt	0.0
Total current liabilities	398.0	371.7
Long-term debt	398.4	400.8
Other long-term liabilities	103.9	116.5
Total liabilities	900.3	889.0
Koppers shareholders' equity	(397.9)	(403.1)
Noncontrolling interests	0.0	0.0
Total liabilities and equity	502.4	485.9
Domestic Guarantor Subsidiaries [Member] \| Senior Notes [Member]
ASSETS
Cash and cash equivalents	0.0	0.0	0.0	0.0
Accounts receivable, net	317.9	284.0
Inventories, net	0.0	0.0
Deferred tax assets	(1.5)	(1.5)
Other current assets	0.1	0.3
Total current assets	316.5	282.8
Equity investments	27.1	26.3
Property, plant and equipment, net	0.0	0.0
Goodwill	0.0	0.0
Deferred tax assets	(10.5)	(10.5)
Other noncurrent assets	127.1	131.3
Total assets	460.2	429.9
LIABILITIES AND EQUITY
Accounts payable	15.3	9.6
Accrued liabilities	(0.9)	(0.6)
Short-term debt and current portion of long-term debt	0.0	0.0
Total current liabilities	14.4	9.0
Long-term debt	0.0	0.0
Other long-term liabilities	2.6	2.5
Total liabilities	17.0	11.5
Koppers shareholders' equity	443.2	418.4
Noncontrolling interests	0.0	0.0
Total liabilities and equity	460.2	429.9
Domestic Guarantor Subsidiaries [Member] \| Shelf Registration [Member]
ASSETS
Cash and cash equivalents	0.0	0.0	0.0	0.0
Accounts receivable, net	317.9	284.0
Inventories, net	0.0	0.0
Deferred tax assets	(1.5)	(1.5)
Other current assets	0.1	0.3
Total current assets	316.5	282.8
Equity investments	27.1	26.3
Property, plant and equipment, net	0.0	0.0
Goodwill	0.0	0.0
Deferred tax assets	(10.5)	(10.5)
Other noncurrent assets	127.1	131.3
Total assets	460.2	429.9
LIABILITIES AND EQUITY
Accounts payable	15.3	9.8
Accrued liabilities	(0.9)	(0.8)
Short-term debt and current portion of long-term debt	0.0
Total current liabilities	14.4	9.0
Long-term debt	0.0	0.0
Other long-term liabilities	2.6	2.5
Total liabilities	17.0	11.5
Koppers shareholders' equity	443.2	418.4
Noncontrolling interests	0.0	0.0
Total liabilities and equity	460.2	429.9
Non-Guarantor Subsidiaries [Member] \| Senior Notes [Member]
ASSETS
Cash and cash equivalents	68.8	54.1	57.0	26.9
Accounts receivable, net	80.6	79.2
Inventories, net	90.6	84.2
Deferred tax assets	0.2	0.1
Other current assets	27.0	26.4
Total current assets	267.2	244.0
Equity investments	4.1	3.9
Property, plant and equipment, net	52.1	53.6
Goodwill	33.2	32.3
Deferred tax assets	10.2	11.1
Other noncurrent assets	43.6	44.4
Total assets	410.4	389.3
LIABILITIES AND EQUITY
Accounts payable	65.2	57.5
Accrued liabilities	40.5	37.4
Short-term debt and current portion of long-term debt	0.0	0.0
Total current liabilities	105.7	94.9
Long-term debt	64.8	69.0
Other long-term liabilities	26.4	32.0
Total liabilities	196.9	195.9
Koppers shareholders' equity	200.1	181.0
Noncontrolling interests	13.4	12.4
Total liabilities and equity	410.4	389.3
Non-Guarantor Subsidiaries [Member] \| Shelf Registration [Member]
ASSETS
Cash and cash equivalents	2.6	9.0	7.3	9.8
Accounts receivable, net	14.5	13.7
Inventories, net	10.5	7.0
Deferred tax assets	0.2	0.1
Other current assets	15.9	14.4
Total current assets	43.7	44.2
Equity investments	4.0	3.9
Property, plant and equipment, net	14.8	15.8
Goodwill	1.4	1.3
Deferred tax assets	(1.6)	(1.6)
Other noncurrent assets	39.9	37.7
Total assets	102.2	101.3
LIABILITIES AND EQUITY
Accounts payable	18.1	13.2
Accrued liabilities	5.0	6.9
Short-term debt and current portion of long-term debt	0.0
Total current liabilities	23.1	20.1
Long-term debt	0.0	6.3
Other long-term liabilities	6.1	6.1
Total liabilities	29.2	32.5
Koppers shareholders' equity	59.6	56.4
Noncontrolling interests	13.4	12.4
Total liabilities and equity	102.2	101.3
Consolidation, Eliminations [Member] \| Senior Notes [Member]
ASSETS
Cash and cash equivalents	0.0	0.0	0.0	0.0
Accounts receivable, net	(337.8)	(309.8)
Inventories, net	(0.1)	0.0
Deferred tax assets	0.0	0.0
Other current assets	0.0	0.0
Total current assets	(337.9)	(309.8)
Equity investments	(245.3)	(196.3)
Property, plant and equipment, net	0.0	0.0
Goodwill	0.0	0.0
Deferred tax assets	0.0	0.0
Other noncurrent assets	(165.9)	(167.7)
Total assets	(749.1)	(673.8)
LIABILITIES AND EQUITY
Accounts payable	(337.8)	(309.8)
Accrued liabilities	0.0	0.0
Short-term debt and current portion of long-term debt	0.0	0.0
Total current liabilities	(337.8)	(309.8)
Long-term debt	(165.8)	(167.7)
Other long-term liabilities	(0.1)	0.0
Total liabilities	(503.7)	(477.5)
Koppers shareholders' equity	(245.4)	(196.3)
Noncontrolling interests	0.0	0.0
Total liabilities and equity	(749.1)	(673.8)
Consolidation, Eliminations [Member] \| Shelf Registration [Member]
ASSETS
Cash and cash equivalents	0.0	0.0	0.0	0.0
Accounts receivable, net	(337.9)	(309.8)
Inventories, net	(0.1)	0.0
Deferred tax assets	0.0	0.0
Other current assets	0.0	0.0
Total current assets	(338.0)	(309.8)
Equity investments	(265.2)	(215.6)
Property, plant and equipment, net	0.0	0.0
Goodwill	0.0	0.0
Deferred tax assets	0.0	0.0
Other noncurrent assets	(165.8)	(167.7)
Total assets	(769.0)	(693.1)
LIABILITIES AND EQUITY
Accounts payable	(337.8)	(309.9)
Accrued liabilities	0.0	0.0
Short-term debt and current portion of long-term debt	0.0
Total current liabilities	(337.8)	(309.9)
Long-term debt	(165.8)	(167.7)
Other long-term liabilities	(0.1)	0.1
Total liabilities	(503.7)	(477.5)
Koppers shareholders' equity	(265.3)	(215.6)
Noncontrolling interests	0.0	0.0
Total liabilities and equity	(769.0)	(693.1)
Foreign Guarantor Subsidiaries [Member] \| Shelf Registration [Member]
ASSETS
Cash and cash equivalents	66.2	45.1	$ 49.7	$ 17.1
Accounts receivable, net	66.2	65.5
Inventories, net	80.1	77.2
Deferred tax assets	0.0	0.0
Other current assets	11.1	12.0
Total current assets	223.6	199.8
Equity investments	20.0	19.3
Property, plant and equipment, net	37.3	37.8
Goodwill	31.8	31.0
Deferred tax assets	11.8	12.7
Other noncurrent assets	3.6	6.7
Total assets	328.1	307.3
LIABILITIES AND EQUITY
Accounts payable	47.1	44.4
Accrued liabilities	35.5	30.5
Short-term debt and current portion of long-term debt	0.0
Total current liabilities	82.6	74.9
Long-term debt	64.8	62.7
Other long-term liabilities	20.3	25.8
Total liabilities	167.7	163.4
Koppers shareholders' equity	160.4	143.9
Noncontrolling interests	0.0	0.0
Total liabilities and equity	$ 328.1	$ 307.3

Subsidiary Guarantor Information For Shelf Registration - Condensed Consolidating Statement Of Cash Flows (Detail) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011
Subsidiary, Sale of Stock [Line Items]
Cash provided by (used in) operating activities	$ 54.5	$ 44.5
Cash provided by (used in) investing activities:
Capital expenditures and acquisitions	(15.6)	(19.6)
Net cash proceeds (payments) from divestitures and asset sales	0.7	0.7
Net cash provided by (used in) investing activities	(15.1)	(19.9)
Cash provided by (used in) financing activities:
Borrowings (repayments) of long-term debt	(5.0)
Deferred financing costs	(0.1)	(0.5)
Stock issued (repurchased)	(7.4)
Dividends paid	(14.5)	(13.6)
Net cash provided by (used in) financing activities	(27.0)	(0.1)
Effect of exchange rates on cash	2.4	(0.6)
Net increase (decrease) in cash and cash equivalents	14.8	23.9
Cash and cash equivalents at beginning of year	54.1	35.3
Cash and cash equivalents at end of period	68.9	59.2
Shelf Registration [Member]
Subsidiary, Sale of Stock [Line Items]
Cash provided by (used in) operating activities	54.5	44.5
Cash provided by (used in) investing activities:
Capital expenditures and acquisitions	(15.8)	(20.6)
Net cash proceeds (payments) from divestitures and asset sales	0.7	0.7
Net cash provided by (used in) investing activities	(15.1)	(19.9)
Cash provided by (used in) financing activities:
Borrowings (repayments) of long-term debt	(5.0)	14.0
Deferred financing costs	(0.1)	(0.5)
Stock issued (repurchased)	(7.4)	0.0
Dividends paid	(14.5)	(13.6)
Net cash provided by (used in) financing activities	(27.0)	(0.1)
Effect of exchange rates on cash	2.4	(0.6)
Net increase (decrease) in cash and cash equivalents	14.8	23.9
Cash and cash equivalents at beginning of year	54.1	35.3
Cash and cash equivalents at end of period	68.9	59.2
Senior Notes [Member]
Subsidiary, Sale of Stock [Line Items]
Cash provided by (used in) operating activities		44.5
Cash provided by (used in) investing activities:
Capital expenditures and acquisitions		(19.6)
Net cash proceeds (payments) from divestitures and asset sales		(0.3)
Net cash provided by (used in) investing activities		(19.9)
Cash provided by (used in) financing activities:
Borrowings (repayments) of long-term debt		14.0
Deferred financing costs		(0.5)
Stock issued (repurchased)		0.0
Dividends paid		(13.6)
Net cash provided by (used in) financing activities		(0.1)
Effect of exchange rates on cash		(0.6)
Net increase (decrease) in cash and cash equivalents		23.9
Cash and cash equivalents at beginning of year	54.1	35.3
Cash and cash equivalents at end of period	68.9	59.2
Parent Company [Member] \| Shelf Registration [Member]
Subsidiary, Sale of Stock [Line Items]
Cash provided by (used in) operating activities	21.8	13.6
Cash provided by (used in) investing activities:
Capital expenditures and acquisitions	0.0	0.0
Net cash proceeds (payments) from divestitures and asset sales	0.0	0.0
Net cash provided by (used in) investing activities	0.0	0.0
Cash provided by (used in) financing activities:
Borrowings (repayments) of long-term debt	0.1	0.0
Deferred financing costs	0.0	0.0
Stock issued (repurchased)	(7.4)	0.0
Dividends paid	(14.5)	(13.6)
Net cash provided by (used in) financing activities	(21.8)	(13.6)
Effect of exchange rates on cash	0.0	0.0
Net increase (decrease) in cash and cash equivalents	0.0	0.0
Cash and cash equivalents at beginning of year	0.0	0.0
Cash and cash equivalents at end of period	0.0	0.0
Parent Company [Member] \| Senior Notes [Member]
Subsidiary, Sale of Stock [Line Items]
Cash provided by (used in) operating activities	21.8	13.6
Cash provided by (used in) investing activities:
Capital expenditures and acquisitions	0.0	0.0
Net cash proceeds (payments) from divestitures and asset sales	0.0	0.0
Net cash provided by (used in) investing activities	0.0	0.0
Cash provided by (used in) financing activities:
Borrowings (repayments) of long-term debt	0.1	0.0
Deferred financing costs	0.0	0.0
Stock issued (repurchased)	(7.4)	0.0
Dividends paid	(14.5)	(13.6)
Net cash provided by (used in) financing activities	(21.8)	(13.6)
Effect of exchange rates on cash	0.0	0.0
Net increase (decrease) in cash and cash equivalents	0.0	0.0
Cash and cash equivalents at beginning of year	0.0	0.0
Cash and cash equivalents at end of period	0.0	0.0
Koppers Inc. [Member] \| Shelf Registration [Member]
Subsidiary, Sale of Stock [Line Items]
Cash provided by (used in) operating activities	32.0	(6.6)
Cash provided by (used in) investing activities:
Capital expenditures and acquisitions	(12.2)	(14.7)
Net cash proceeds (payments) from divestitures and asset sales	0.3	0.6
Net cash provided by (used in) investing activities	(11.9)	(14.1)
Cash provided by (used in) financing activities:
Borrowings (repayments) of long-term debt	(5.0)	14.9
Deferred financing costs	(0.1)	(0.5)
Stock issued (repurchased)	0.0	0.0
Dividends paid	(14.8)	0.0
Net cash provided by (used in) financing activities	(19.9)	14.4
Effect of exchange rates on cash	(0.1)	0.1
Net increase (decrease) in cash and cash equivalents	0.1	(6.2)
Cash and cash equivalents at beginning of year	0.0	8.4
Cash and cash equivalents at end of period	0.1	2.2
Koppers Inc. [Member] \| Senior Notes [Member]
Subsidiary, Sale of Stock [Line Items]
Cash provided by (used in) operating activities	32.0	(6.6)
Cash provided by (used in) investing activities:
Capital expenditures and acquisitions	(12.2)	(14.7)
Net cash proceeds (payments) from divestitures and asset sales	0.3	0.6
Net cash provided by (used in) investing activities	(11.9)	(14.1)
Cash provided by (used in) financing activities:
Borrowings (repayments) of long-term debt	(5.0)	14.9
Deferred financing costs	(0.1)	(0.5)
Stock issued (repurchased)	0.0	0.0
Dividends paid	(14.8)	0.0
Net cash provided by (used in) financing activities	(19.9)	14.4
Effect of exchange rates on cash	(0.1)	0.1
Net increase (decrease) in cash and cash equivalents	0.1	(6.2)
Cash and cash equivalents at beginning of year	0.0	8.4
Cash and cash equivalents at end of period	0.1	2.2
Domestic Guarantor Subsidiaries [Member] \| Shelf Registration [Member]
Subsidiary, Sale of Stock [Line Items]
Cash provided by (used in) operating activities	0.0	0.0
Cash provided by (used in) investing activities:
Capital expenditures and acquisitions	0.0	0.0
Net cash proceeds (payments) from divestitures and asset sales	0.0	0.0
Net cash provided by (used in) investing activities	0.0	0.0
Cash provided by (used in) financing activities:
Borrowings (repayments) of long-term debt	0.0	0.0
Deferred financing costs	0.0	0.0
Stock issued (repurchased)	0.0	0.0
Dividends paid	0.0	0.0
Net cash provided by (used in) financing activities	0.0	0.0
Effect of exchange rates on cash	0.0	0.0
Net increase (decrease) in cash and cash equivalents	0.0	0.0
Cash and cash equivalents at beginning of year	0.0	0.0
Cash and cash equivalents at end of period	0.0	0.0
Domestic Guarantor Subsidiaries [Member] \| Senior Notes [Member]
Subsidiary, Sale of Stock [Line Items]
Cash provided by (used in) operating activities	0.0	0.0
Cash provided by (used in) investing activities:
Capital expenditures and acquisitions	0.0	0.0
Net cash proceeds (payments) from divestitures and asset sales	0.0	0.0
Net cash provided by (used in) investing activities	0.0	0.0
Cash provided by (used in) financing activities:
Borrowings (repayments) of long-term debt	0.0	0.0
Deferred financing costs	0.0	0.0
Stock issued (repurchased)	0.0	0.0
Dividends paid	0.0	0.0
Net cash provided by (used in) financing activities	0.0	0.0
Effect of exchange rates on cash	0.0	0.0
Net increase (decrease) in cash and cash equivalents	0.0	0.0
Cash and cash equivalents at beginning of year	0.0	0.0
Cash and cash equivalents at end of period	0.0	0.0
Non-Guarantor Subsidiaries [Member] \| Shelf Registration [Member]
Subsidiary, Sale of Stock [Line Items]
Cash provided by (used in) operating activities	(6.0)	(2.1)
Cash provided by (used in) investing activities:
Capital expenditures and acquisitions	(0.4)	(0.5)
Net cash proceeds (payments) from divestitures and asset sales	0.1	0.0
Net cash provided by (used in) investing activities	(0.3)	(0.5)
Cash provided by (used in) financing activities:
Borrowings (repayments) of long-term debt	(0.1)	0.0
Deferred financing costs	0.0	0.0
Stock issued (repurchased)	0.0	0.0
Dividends paid	0.0	0.0
Net cash provided by (used in) financing activities	(0.1)	0.0
Effect of exchange rates on cash	0.0	0.1
Net increase (decrease) in cash and cash equivalents	(6.4)	(2.5)
Cash and cash equivalents at beginning of year	9.0	9.8
Cash and cash equivalents at end of period	2.6	7.3
Non-Guarantor Subsidiaries [Member] \| Senior Notes [Member]
Subsidiary, Sale of Stock [Line Items]
Cash provided by (used in) operating activities	15.5	37.5
Cash provided by (used in) investing activities:
Capital expenditures and acquisitions	(3.6)	(4.9)
Net cash proceeds (payments) from divestitures and asset sales	0.4	(0.9)
Net cash provided by (used in) investing activities	(3.2)	(5.8)
Cash provided by (used in) financing activities:
Borrowings (repayments) of long-term debt	(0.1)	(0.9)
Deferred financing costs	0.0	0.0
Stock issued (repurchased)	0.0	0.0
Dividends paid	0.0	0.0
Net cash provided by (used in) financing activities	(0.1)	(0.9)
Effect of exchange rates on cash	2.5	(0.7)
Net increase (decrease) in cash and cash equivalents	14.7	30.1
Cash and cash equivalents at beginning of year	54.1	26.9
Cash and cash equivalents at end of period	68.8	57.0
Consolidation, Eliminations [Member] \| Shelf Registration [Member]
Subsidiary, Sale of Stock [Line Items]
Cash provided by (used in) operating activities	(14.8)	0.0
Cash provided by (used in) investing activities:
Capital expenditures and acquisitions	0.0	0.0
Net cash proceeds (payments) from divestitures and asset sales	0.0	0.0
Net cash provided by (used in) investing activities	0.0	0.0
Cash provided by (used in) financing activities:
Borrowings (repayments) of long-term debt	0.0	0.0
Deferred financing costs	0.0	0.0
Stock issued (repurchased)	0.0	0.0
Dividends paid	14.8	0.0
Net cash provided by (used in) financing activities	14.8	0.0
Effect of exchange rates on cash	0.0	0.0
Net increase (decrease) in cash and cash equivalents	0.0	0.0
Cash and cash equivalents at beginning of year	0.0	0.0
Cash and cash equivalents at end of period	0.0	0.0
Consolidation, Eliminations [Member] \| Senior Notes [Member]
Subsidiary, Sale of Stock [Line Items]
Cash provided by (used in) operating activities	(14.8)	0.0
Cash provided by (used in) investing activities:
Capital expenditures and acquisitions	0.0	0.0
Net cash proceeds (payments) from divestitures and asset sales	0.0	0.0
Net cash provided by (used in) investing activities	0.0	0.0
Cash provided by (used in) financing activities:
Borrowings (repayments) of long-term debt	0.0	0.0
Deferred financing costs	0.0	0.0
Stock issued (repurchased)	0.0	0.0
Dividends paid	14.8	0.0
Net cash provided by (used in) financing activities	14.8	0.0
Effect of exchange rates on cash	0.0	0.0
Net increase (decrease) in cash and cash equivalents	0.0	0.0
Cash and cash equivalents at beginning of year	0.0	0.0
Cash and cash equivalents at end of period	0.0	0.0
Foreign Guarantor Subsidiaries [Member] \| Shelf Registration [Member]
Subsidiary, Sale of Stock [Line Items]
Cash provided by (used in) operating activities	21.5	39.6
Cash provided by (used in) investing activities:
Capital expenditures and acquisitions	(3.2)	(5.4)
Net cash proceeds (payments) from divestitures and asset sales	0.3	0.1
Net cash provided by (used in) investing activities	(2.9)	(5.3)
Cash provided by (used in) financing activities:
Borrowings (repayments) of long-term debt	0.0	(0.9)
Deferred financing costs	0.0	0.0
Stock issued (repurchased)	0.0	0.0
Dividends paid	0.0	0.0
Net cash provided by (used in) financing activities	0.0	(0.9)
Effect of exchange rates on cash	2.5	(0.8)
Net increase (decrease) in cash and cash equivalents	21.1	32.6
Cash and cash equivalents at beginning of year	45.1	17.1
Cash and cash equivalents at end of period	$ 66.2	$ 49.7

Subsidiary Guarantor Information For Shelf Registration - Additional Information (Detail)	Sep. 30, 2012
Shelf Registration [Member]
Subsidiary Guarantor Information For Subsidiary Senior Notes [Line Items]
Percent-owned subsidiaries	100.00%

Related Party Transactions - Additional Information (Detail) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2012	Nov. 30, 2011
Related Party Transaction [Line Items]
Loan repayable date	November 2012
Tangshan Koppers Kailuan Carbon Chemical Company Limited [Member]
Related Party Transaction [Line Items]
Loan to related party		$ 11.7
Ownership percentage		30.00%

- Definition

For an unclassified balance sheet, amounts due from related parties including affiliates, employees, joint ventures, officers and stockholders, immediate families thereof, and pension funds.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 850
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03.3)
-URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910

Reference 3: 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.(k)(1))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03.10(3))
-URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 3
-Article 7

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 57
-Paragraph 2
-Subparagraph d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 46R
-Paragraph 16, 17
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph k
-Subparagraph 1
-Article 4

+ Details