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Document and Entity Information - USD ($) $ in Millions	12 Months Ended
Document and Entity Information - USD ($) $ in Millions	Dec. 31, 2012	Jan. 31, 2013	Jun. 30, 2012
Entity Information [Line Items]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2012
Document Fiscal Year Focus	2012
Document Fiscal Period Focus	FY
Trading Symbol	KOP
Entity Registrant Name	Koppers Holdings Inc.
Entity Central Index Key	0001315257
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	Yes
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		20,634,103
Entity Public Float			$ 690.3

CONSOLIDATED STATEMENT OF INCOME - USD ($) shares in Thousands, $ in Millions	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Net sales	$ 1,555.0	$ 1,466.2	$ 1,190.5
Cost of sales (excluding items below)	1,324.6	1,242.3	1,003.4
Depreciation and amortization	28.2	26.9	26.6
Selling, general and administrative expenses	75.6	74.3	62.4
Operating profit	126.6	122.7	98.1
Other income	1.9	0.7	2.5
Interest expense	27.9	27.2	27.1
Income before income taxes	100.6	96.2	73.5
Income taxes	33.3	38.7	28.9
Income from continuing operations	67.3	57.5	44.6
(Loss) income from discontinued operations, net of tax benefit (expense) of $0.2, $23.8 and $(0.2)	(0.1)	(19.9)	0.1
Loss on sale of Koppers Arch, net of tax benefit of $0.1	0.0	0.0	(0.2)
Net income	67.2	37.6	44.5
Net income attributable to noncontrolling interests	1.6	0.7	0.4
Net income attributable to Koppers	$ 65.6	$ 36.9	$ 44.1
Basic -
Continuing operations	$ 3.18	$ 2.75	$ 2.14
Discontinued operations	(0.01)	(0.96)	0.00
Earnings per basic common share	3.17	1.79	2.14
Diluted -
Continuing operations	3.14	2.72	2.13
Discontinued operations	(0.01)	(0.95)	0.00
Earnings per diluted common share	$ 3.13	$ 1.77	$ 2.13
Weighted average common shares outstanding (in thousands):
Basic	20,681	20,599	20,543
Diluted	20,927	20,833	20,676
Dividends declared per common share	$ 0.96	$ 0.88	$ 0.88

CONSOLIDATED STATEMENT OF INCOME (Parenthetical) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
(Loss) income from discontinued operations, tax benefit (expense)	$ 0.2	$ 23.8	$ (0.2)
Loss on sale of Koppers Arch, tax benefit		$ (0.1)

- Definition

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

+ References + Details

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Net income	$ 67.2	$ 37.6	$ 44.5
Changes in other comprehensive income (loss):
Currency translation adjustment	5.8	(2.5)	11.5
Unrecognized pension transition asset, net of tax of $0.1, $0.1 and $0.1	(0.3)	(0.2)	(0.2)
Unrecognized pension prior service cost, net of tax of $0.0, $0.0 and $0.1	0.0	0.1	0.2
Unrecognized pension net gain (loss), net of tax of $(2.3), $9.2 and $0.6	2.8	(14.9)	(0.7)
Total comprehensive income	75.5	20.1	55.3
Comprehensive income attributable to noncontrolling interests	1.8	1.2	0.7
Comprehensive income attributable to Koppers	$ 73.7	$ 18.9	$ 54.6

- Definition

The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the reporting entity. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, but excludes any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

+ References + Details

- Definition

The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to noncontrolling interests. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

+ References + Details

- Definition

The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the economic entity, including both controlling (parent) and noncontrolling interests. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, including any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

+ References + Details

- Definition

Net of tax amount of the benefit improvement costs resulting from a plan amendment that occurred that has not been recognized in net periodic benefit cost.

+ References

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+ Details

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

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+ Details

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME (Parenthetical) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Unrecognized pension transition asset, tax	$ 0.1	$ 0.1	$ 0.1
Unrecognized pension prior service cost, tax	0.0	0.0	0.1
Unrecognized pension net gain (loss), tax	$ (2.3)	$ 9.2	$ 0.6

CONSOLIDATED BALANCE SHEET - USD ($) $ in Millions	Dec. 31, 2012	Dec. 31, 2011
ASSETS
Cash and cash equivalents	$ 66.7	$ 54.1
Accounts receivable, net of allowance of $3.7 and $0.3	162.7	160.9
Income tax receivable	1.6	10.6
Inventories, net	195.8	159.0
Deferred tax assets	15.1	9.3
Loan to related party	9.5	11.7
Other current assets	29.8	21.8
Total current assets	481.2	427.4
Equity in non-consolidated investments	5.8	4.9
Property, plant and equipment, net	161.1	155.6
Goodwill	75.6	72.1
Deferred tax assets	27.2	44.3
Other assets	29.1	26.4
Total assets	780.0	730.7
Liabilities
Accounts payable	103.5	102.1
Accrued liabilities	72.1	63.1
Dividends payable	5.6	5.2
Total current liabilities	181.2	170.4
Long-term debt	296.1	302.1
Accrued postretirement benefits	89.9	104.1
Other long-term liabilities	44.7	46.9
Total liabilities	611.9	623.5
Commitments and contingent liabilities (Note 18)
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; 21,585,129 and 21,309,210 shares issued	0.2	0.2
Additional paid-in capital	153.3	142.9
Retained earnings	52.0	6.7
Accumulated other comprehensive loss	(22.0)	(30.2)
Treasury stock, at cost; 951,026 and 706,161 shares	(32.9)	(24.8)
Total Koppers shareholders' equity	150.6	94.8
Noncontrolling interests	17.5	12.4
Total equity	168.1	107.2
Total liabilities and equity	$ 780.0	$ 730.7

CONSOLIDATED BALANCE SHEET (Parenthetical) - USD ($) $ in Millions	Dec. 31, 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	21,585,129	21,309,210
Treasury stock, shares	951,026	706,161

CONSOLIDATED STATEMENT OF CASH FLOWS - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Cash provided by (used in) operating activities
Net income	$ 67.2	$ 37.6	$ 44.5
Adjustments to reconcile net cash provided by operating activities:
Depreciation and amortization	28.2	48.8	28.1
Loss (gain) on sale of assets	0.1	(0.2)	(1.0)
Deferred income taxes	8.0	(11.3)	5.0
Non-cash interest expense	1.7	1.6	1.7
Equity income of affiliated companies	(0.8)	(0.2)	0.0
Change in other liabilities	(13.0)	4.0	(2.5)
Stock-based compensation	6.9	5.3	3.3
Other	(1.1)	(3.0)	0.8
(Increase) decrease in working capital:
Accounts receivable	(0.2)	(33.2)	(19.1)
Inventories	(26.5)	5.1	8.2
Accounts payable	(0.1)	15.3	9.7
Accrued liabilities and other working capital	7.4	7.1	26.6
Net cash provided by operating activities	77.8	76.9	105.3
Cash provided by (used in) investing activities
Capital expenditures	(28.9)	(33.2)	(29.9)
Acquisitions, net of cash acquired	(14.0)	(0.6)	(35.5)
Net cash proceeds (payments) from loan to related party	2.2	(11.7)	0.0
Net cash proceeds from divestitures and asset sales	0.8	0.8	2.0
Net cash provided by (used in) investing activities	(39.9)	(44.7)	(63.4)
Cash provided by (used in) financing activities
Borrowings of revolving credit	259.4	218.0	152.1
Repayments of revolving credit	(265.8)	(211.6)	(192.1)
Repayments on long-term debt	0.0	(1.0)	(0.2)
Issuances of Common Stock	1.5	0.3	0.1
Repurchases of Common Stock	(8.1)	(0.3)	(0.9)
Proceeds from issuance of noncontrolling interest	3.7	0.0	0.0
Excess tax benefit from employee stock plans	1.6	0.0	0.2
Payment of deferred financing costs	(0.1)	(0.5)	(0.4)
Dividends paid	(19.5)	(18.2)	(23.1)
Net cash used in financing activities	(27.3)	(13.3)	(64.3)
Effect of exchange rates on cash	2.0	(0.1)	(0.7)
Net increase (decrease) in cash and cash equivalents	12.6	18.8	(23.1)
Cash and cash equivalents at beginning of year	54.1	35.3	58.4
Cash and cash equivalents at end of year	66.7	54.1	35.3
Cash paid (refunded) during the year for:
Interest	26.0	25.8	25.5
Income taxes	13.6	25.7	(3.9)
Noncash investing and financing activities:
Capital leases	$ 0.0	$ 0.0	$ 0.1

CONSOLIDATED STATEMENT OF SHAREHOLDERS' EQUITY - USD ($) $ in Millions	Total	Senior Convertible Preferred Stock [Member]	Common Stock [Member]	Additional paid-in capital [Member]	Retained earnings (deficit) [Member]	Accumulated other comprehensive loss [Member]	Accumulated other comprehensive loss [Member] Currency translation adjustment [Member]	Accumulated other comprehensive loss [Member] Unrecognized pension transition asset [Member]	Accumulated other comprehensive loss [Member] Unrecognized pension prior service cost [Member]	Accumulated other comprehensive loss [Member] Unrecognized pension net loss [Member]	Treasury Stock [Member]	Total Koppers shareholders' equity - end of year [Member]	Noncontrolling interests [Member]
Balance at Dec. 31, 2009		$ 0.0	$ 0.2	$ 127.2	$ (37.3)		$ 20.6	$ 0.7	$ (0.5)	$ (43.5)	$ (23.6)		$ 11.0
Net income attributable to noncontrolling interests	$ 0.4												0.4
Net income attributable to Koppers	44.1				44.1
Employee stock plans				9.8
Change in unrecognized pension asset, net of tax	(0.2)							(0.2)
Change in unrecognized pension prior service cost, net of tax	0.2								0.2
Change in unrecognized pension net loss, net of tax	(0.7)									(0.7)
Purchases											(0.9)
Dividends to noncontrolling interests													(0.6)
Common Stock dividends					(18.5)
Investment in noncontrolling interests													(0.6)
Change in currency translation adjustment	11.5						11.1						0.4
Balance at Dec. 31, 2010		0.0	0.2	137.0	(11.7)	$ (12.3)	31.7	0.5	(0.3)	(44.2)	(24.5)	$ 88.7	11.2
Total equity - end of year	99.9
Net income attributable to noncontrolling interests	0.7												0.7
Net income attributable to Koppers	36.9				36.9
Employee stock plans				5.9
Change in unrecognized pension asset, net of tax	(0.2)							(0.2)
Change in unrecognized pension prior service cost, net of tax	0.1								0.1
Change in unrecognized pension net loss, net of tax	(14.9)									(14.9)
Purchases											(0.3)
Dividends to noncontrolling interests													0.0
Common Stock dividends					(18.5)
Investment in noncontrolling interests													0.0
Change in currency translation adjustment	(2.5)						(2.9)						0.5
Balance at Dec. 31, 2011	94.8	$ 0.0	$ 0.2	142.9	6.7	(30.2)	28.8	0.3	(0.2)	(59.1)	(24.8)	94.8	12.4
Total equity - end of year	107.2
Net income attributable to noncontrolling interests	1.6												1.6
Net income attributable to Koppers	65.6				65.6
Employee stock plans				10.4
Change in unrecognized pension asset, net of tax	(0.3)							(0.3)
Change in unrecognized pension prior service cost, net of tax	0.0								0.0
Change in unrecognized pension net loss, net of tax	2.8									2.8
Purchases											(8.1)
Dividends to noncontrolling interests													0.0
Common Stock dividends					(20.3)
Investment in noncontrolling interests													3.3
Change in currency translation adjustment	5.8						5.7						0.2
Balance at Dec. 31, 2012	150.6			$ 153.3	$ 52.0	$ (22.0)	$ 34.5	$ 0.0	$ (0.2)	$ (56.3)	$ (32.9)	$ 150.6	$ 17.5
Total equity - end of year	$ 168.1

Description of Business

12 Months Ended

Dec. 31, 2012

Description of Business

1. Description of Business

Parent company of Koppers Inc. – In these financial statements, unless otherwise indicated or the context requires otherwise, when the terms “Koppers,” the “Company,” “we,” “our” or “us,” are used, they mean Koppers Holdings Inc. (“Koppers Holdings”) and its subsidiaries on a consolidated basis. The use of these terms is not intended to imply that Koppers Holdings and Koppers Inc. are not separate and distinct legal entities from each other and from their respective subsidiaries. Koppers Holdings has no direct operations and no significant assets other than the stock of Koppers Inc. It depends on the dividends from the earnings of Koppers Inc. and its subsidiaries to generate the funds necessary to meet its financial obligations. The terms of Koppers Inc.’s revolving credit facility prohibit Koppers Inc. from paying dividends and otherwise transferring assets except for certain limited dividends. Further, the terms of the indenture governing Koppers Inc.’s Senior Notes significantly restrict Koppers Inc. from paying dividends and otherwise transferring assets to Koppers Holdings.

Business description – The Company is a global integrated producer of carbon compounds and treated and untreated wood products and services for use in a variety of markets including the aluminum, railroad, specialty chemical, utility, concrete and steel industries. The Company’s business is operated through two business segments, Carbon Materials & Chemicals and Railroad & Utility Products.

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, rail joint bars and services primarily to the railroad industry and treated wood products to the utility industry. 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 segment also produces concrete crossties through a joint venture.

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2012

Summary of Significant Accounting Policies

2. Summary of Significant Accounting Policies

Basis of presentation – The consolidated financial statements include the accounts of the Company and all majority-owned subsidiaries for which the Company is deemed to exercise control over its operations. All significant intercompany transactions have been eliminated in consolidation. The Company’s investments in 20 percent to 50 percent-owned companies in which it has the ability to exercise significant influence over operating and financial policies are accounted for using the equity method of accounting. Accordingly, the Company’s share of the earnings of these companies is included in the accompanying consolidated statement of income.

Use of estimates – Accounting principles generally accepted in the U.S. require management to make estimates and judgments that affect the reported amounts of assets and liabilities and the disclosure of contingencies on the date of the financial statements as well as the reported amounts of revenues and expenses during the reporting period. Estimates have been prepared on the basis of the most current and best available information and actual results could differ materially from these estimates.

Foreign currency translation – For consolidated entities outside of the U.S. that prepare financial statements in currencies other than the U.S. dollar, results of operations and cash flows are translated at average exchange rates during the period, and asset and liabilities are translated at end-of-period exchange rates. Cumulative translation adjustments are included as a separate component of accumulated other comprehensive loss in shareholders’ equity. Amounts credited (charged) to cumulative translation adjustments for intercompany loans totaled $1.8 million in 2012, $(0.5) million in 2011 and $7.2 million in 2010.

Foreign currency transaction gains and losses result from transactions denominated in a currency which is different than the currency used by the entity to prepare its financial statements. Foreign currency transaction losses were $1.7 million, $0.5 million and $2.3 million for the years ended December 31, 2012, 2011 and 2010, respectively.

Revenue recognition – The Company recognizes revenue when the risks and rewards of ownership and title to the product have transferred to the customer. Revenue recognition generally occurs at the point of shipment; however in certain circumstances as shipping terms dictate, revenue is recognized at the point of destination. Shipping and handling costs are included as a component of cost of sales.

The Company recognizes revenue related to the procurement of certain untreated railroad crossties upon transfer of title to the customer, which occurs upon delivery to the Company’s plant and acceptance by the customer. Service revenue, consisting primarily of wood treating services, is recognized at the time the service is provided. Payment on sales of untreated railroad crossties and wood treating services are generally due within 30 days of the invoice date. The Company’s recognition of revenue with respect to untreated crossties meets all the recognition criteria of Securities and Exchange Commission Staff Accounting Bulletin Topic 13.A.3., including transfer of title and risk of ownership, the existence of fixed purchase commitments and delivery schedules established by the customer, and the completion of all performance obligations by the Company. Revenue recognized for untreated crosstie sales for the years ended December 31, 2012, 2011 and 2010 amounted to $109.0 million, $116.5 million and $106.4 million, respectively.

Research & development – Research and development costs are expensed as incurred and are included in selling, general and administrative expenses. These costs totaled $2.3 million in 2012, $1.9 million in 2011 and $2.1 million in 2010.

Cash and cash equivalents – Cash and cash equivalents include cash on hand and on deposit and investments in highly liquid investments with an original maturity of 90 days or less.

Accounts receivable – The Company maintains allowances for doubtful accounts for estimated losses resulting from the inability of its customers to make required payments. In circumstances where the Company becomes aware of a specific customer’s inability to meet its financial obligations to Koppers, a specific reserve for bad debts is recorded against amounts due. If the financial condition of the Company’s customers were to deteriorate, resulting in an inability to make payments, additional allowances may be required.

Inventories – Inventories are carried at lower of cost or market on a worldwide basis. In the U.S., inventory cost (excluding miscellaneous types of inventory) is determined primarily utilizing the last-in, first-out (“LIFO”) basis. Inventory cost outside the U.S. is determined utilizing the first-in, first-out (“FIFO”) basis. Market represents replacement cost for raw materials and net realizable value for work in process and finished goods. LIFO inventories constituted approximately 62 percent and 59 percent of the FIFO inventory value at December 31, 2012 and 2011, respectively.

Property, plant & equipment – Property, plant and equipment are recorded at purchased cost and include improvements which significantly increase capacities or extend useful lives of existing plant and equipment. Depreciation expense is calculated by applying the straight-line method over estimated useful lives. Estimated useful lives for buildings generally range from 10 to 20 years and depreciable lives for machinery and equipment generally range from 3 to 10 years. Net gains and losses related to asset disposals are recognized in earnings in the period in which the disposal occurs. Routine repairs, replacements and maintenance are expensed as incurred.

The Company periodically evaluates whether current facts and circumstances indicate that the carrying value of its depreciable long-lived assets may not be recoverable. If an asset, or logical grouping of assets, is determined to be impaired, the asset is written down to its fair value using discounted future cash flows and, if available, quoted market prices.

Goodwill & other intangible assets – Goodwill and other purchased intangible assets are included in the identifiable assets of the business segment to which they have been assigned. The Company performs impairment tests annually for goodwill, and more often as circumstances require. When it is determined that impairment has occurred, an appropriate charge to earnings is recorded. The Company performed its annual impairment test in the fourth quarters of 2012 and 2011 and determined that the estimated fair values substantially exceeded the carrying values of all the reporting units and accordingly, there was no impairment of goodwill.

Identifiable intangible assets, other than goodwill, are recorded at cost. Identifiable intangible assets that do not have indefinite lives are amortized on a straight-line basis over their estimated useful lives.

Deferred income taxes – Deferred tax assets and liabilities are recognized for future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. The effect on deferred tax assets and liabilities of a change in tax laws is recognized in earnings in the period the new laws are enacted. A valuation allowance is recorded to reduce the carrying amounts of deferred tax assets unless it is more likely than not that such assets will be realized. Deferred tax liabilities have not been recognized for the undistributed earnings of certain foreign subsidiaries because management intends to permanently reinvest such earnings in foreign operations.

Self-insured liabilities – The Company is self-insured for property, casualty and workers’ compensation exposures up to various stop-loss coverage amounts. Losses are accrued based upon the Company’s estimates of the liability for the related deductibles of claims incurred. Such estimates utilize actuarial methods based on various assumptions, which include but are not limited to, the Company’s historical loss experience and projected loss development factors. In 2012 and 2011, reversals of self-insured liabilities occurred as a result of favorable loss trends related to self-insured claims.


	2012			2011
(Dollars in millions)
Self-insured liabilities at beginning of year	$	7.4		$	7.9
Expense		2.4			2.1
Reversal of self-insured liabilities		(1.0	)		(1.0	)
Cash expenditures		(1.2	)		(1.6	)

Self-insured liabilities at end of year	$	7.6		$	7.4

Derivative financial instruments – The Company uses forward exchange contracts to hedge exposure to currency exchange rate changes on transactions and other commitments denominated in a foreign currency. Contracts are generally written on a short-term basis and are not held for trading or speculative purposes. The Company recognizes the fair value of the forward contracts as an asset or liability at each reporting date. Because the Company has not elected to designate the forward exchange contracts for hedge accounting treatment, changes in the fair value of the forward exchange contracts are recognized immediately in earnings.

Asset retirement obligations – Asset retirement obligations are initially recorded at fair value and are capitalized as part of the cost of the related long-lived asset when sufficient information is available to estimate fair value. The capitalized costs are subsequently charged to depreciation expense over the estimated useful life of the related long-lived asset. The fair value of the obligation is determined by calculating the discounted value of expected future cash flows and accretion expense is recorded each month to ultimately increase this obligation to full value.

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; cleaning costs for leased rail cars and barges; and site demolition.

The following table describes changes to the Company’s asset retirement obligation liabilities at December 31, 2012 and 2011:


	2012			2011
(Dollars in millions)
Asset retirement obligation at beginning of year	$	21.3		$	17.0
Accretion expense		1.1			1.1
Revision in estimated cash flows		1.8			6.3
Cash expenditures		(3.0	)		(3.1	)
Currency translation		0.3			0.0

Asset retirement obligation at end of year	$	21.5		$	21.3

In 2011, the Company incurred $6.2 million of expense related to the closure of its carbon black facility in Kurnell, Australia.

Litigation & contingencies – Amounts associated with litigation and contingencies are accrued when management, after taking into consideration the facts and circumstances of each matter including any settlement offers, has determined that it is probable that a liability has been incurred and the amount of loss can be reasonably estimated. Legal costs for litigation are expensed as incurred.

Other current assets – Included in other current assets are prepaid expenses totaling $7.4 million and $9.9 million at December 31, 2012 and December 31, 2011, respectively.

Environmental liabilities – The Company accrues for remediation costs and penalties when the responsibility to remediate is probable and the amount of related cost is reasonably estimable. If only a range of potential liability can be estimated and no amount within the range is more probable than another, the accrual is recorded at the low end of that range. Remediation liabilities are discounted if the amount and timing of the cash disbursements are readily determinable.

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 describes changes to the Company’s deferred revenue at December 31, 2012 and 2011:


	2012			2011
(Dollars in millions)
Deferred revenue at beginning of year	$	4.8		$	5.7
Revenue earned		(0.9	)		(0.9	)

Deferred revenue at end of year	$	3.9		$	4.8

Stock-based compensation – The Company records compensation cost over the vesting period for share-based payments to employees at an amount equivalent to the grant date fair value of the stock award. No compensation cost is recognized for any stock awards that are forfeited in the event the recipient fails to meet the vesting requirements.

Business Acquisitions

12 Months Ended

Dec. 31, 2012

Business Acquisitions

3. Business Acquisitions

Western Poles – On November 19, 2012, the Company acquired the pole distribution business (“Western Poles”) of Ridolfo Forestry Products Pty Limited for cash of $13.8 million and expected future payments totaling $4.9 million (on a discounted basis) to be paid over a period of 36 months assuming certain sales contracts remain in effect. The Western Poles business mainly serves utility customers in Western Australia and complements our existing wood treatment business in Australia. The preliminary allocation of purchase price to acquired assets consisted of inventory totaling $8.0 million, plant and equipment totaling $1.0 million, intangible assets consisting primarily of customer relationships totaling $8.5 million, non-compete agreements totaling $0.4 million deferred tax liabilities of $1.7 million and Australian nondeductible goodwill of $2.6 million. The goodwill is allocated to the Railroad & Utility Products segment and the customer contracts will be amortized over a period of 15 years and the non-compete agreement will be amortized over a period of 12 years.

Other acquisitions – In 2010, the Company completed three acquisitions. On March 1, 2010, the Company acquired 100 percent of the outstanding shares of privately-owned Cindu Chemicals B.V. (“Cindu”), a Dutch company which operates a 140,000 metric ton coal tar distillation plant in Uithoorn, Netherlands. The acquisition was funded with cash on hand and the acquisition price was $21.6 million. Cindu was subsequently renamed Koppers Netherlands B.V. (“Koppers Netherlands”).

On October 31, 2010, the Company acquired the midwestern United States refined tar business of Stella Jones Inc. for cash of $6.1 million. Finally, on December 22, 2010, the Company acquired the rail joint bar business of Portec Rail Products, Inc. located in Huntington, West Virginia. The purchase price was cash of $10.7 million.

Pro-forma information – The consolidated pro forma results of operations if the acquisition had been completed as of the beginning of the year in 2012 would have been pro forma revenue of $1,581.7 million and operating profit of $130.1 million for the year ended December 31, 2012. The consolidated pro forma results of operations if the acquisition had been completed as of the beginning of the year in 2011 would have been pro forma revenue of $1,480.3 million and operating profit of $123.7 million for the year ended December 31, 2011. The consolidated pro forma results of operations if the acquisitions had been completed as of the beginning of the year in 2010 would have been pro forma revenue of $1,234.7 million and operating profit of $99.9 million for the year ended December 31, 2010.

- Definition

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

+ References

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

Discontinued Operations

12 Months Ended

Dec. 31, 2012

Discontinued Operations

4. Discontinued Operations

In December 2011, the Company ceased manufacturing operations at its carbon black 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 costs related to this closure totaled $41.0 million in the fourth quarter of 2011. The Company estimates that total future closure costs related to this facility will be approximately $0.8 million. The closure is expected to be completed by 2014. The results of operations of the carbon black facility have been reclassified to discontinued operations for all periods presented as run-off activities were completed in the first quarter of 2012. The facility is part of the Carbon Materials & Chemicals segment. Net sales from this discontinued operation totaled $5.6 million, $72.7 million and $55.0 million for the years ended December 31, 2012, 2011 and 2010, respectively. Operating (loss) profit from this discontinued operation totaled $(0.3) million, $(43.7) million and $0.9 million for the years ended December 31, 2012, 2011 and 2010, respectively.

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


	Severance and employee benefits			Environmental remediation			Asset impairment			Inventory writedowns			Site demolition			Other			Total
(Dollars in millions)
Reserve at January 1, 2011	$	0.0		$	0.0		$	0.0		$	0.0		$	0.0		$	0.0		$	0.0
Charges		3.4			6.7			20.2			3.3			6.2			1.2			41.0
Costs charged against assets		0.0			0.0			(20.2	)		(3.3	)		0.0			0.0			(23.5	)
Cash paid		(1.6	)		0.0			0.0			0.0			0.0			0.0			(1.6	)

Reserve at December 31, 2011	$	1.8		$	6.7		$	0.0		$	0.0		$	6.2		$	1.2		$	15.9
Charges		0.1			0.0			0.0			0.4			0.0			0.0			0.5
Costs charged against assets		0.0			0.0			0.0			(0.4	)		0.0			0.0			(0.4	)
Reversal of accrued charges		0.0			0.0			0.0			0.0			0.0			(0.6	)		(0.6	)
Cash paid		(1.7	)		(0.1	)		0.0			0.0			(0.4	)		(0.5	)		(2.7	)
Currency translation		0.0			0.1			0.0			0.0			0.1			0.0			0.2

Reserve at December 31, 2012	$	0.2		$	6.7		$	0.0		$	0.0		$	5.9		$	0.1		$	12.9

- 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

Earnings and Dividends per Common Share

12 Months Ended

Dec. 31, 2012

Earnings and Dividends per Common Share

5. Earnings and Dividends 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 nonvested 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 and performance restricted stock units that have not met vesting criteria are 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:


	Year Ended December 31,
	2012			2011			2010
(Dollars in millions, except share amounts, in thousands, and per share amounts)
Net income attributable to Koppers	$	65.6		$	36.9		$	44.1
Less: discontinued operations		(0.1	)		(19.9	)		(0.1	)

Income from continuing operations attributable to Koppers	$	65.7		$	56.8		$	44.2

Weighted average common shares outstanding:
Basic		20,681			20,599			20,543
Effect of dilutive securities		246			234			133

Diluted		20,927			20,833			20,676

Earnings per common share – continuing operations:
Basic earnings per common share	$	3.18		$	2.75		$	2.14
Diluted earnings per common share		3.14			2.72			2.13

Other data:
Antidilutive securities excluded from computation of diluted earnings per common share		194			106			154

On February 6, 2013, the board of directors declared a quarterly dividend of 25 cents per common share, payable on April 8, 2013 to shareholders of record as of February 19, 2013.

Stock-based Compensation

12 Months Ended

Dec. 31, 2012

Stock-based Compensation

6. 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 before 2010 and after 2011 have three-year performance objectives. 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.

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 for most participants. 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 as of December 31, 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 year ended December 31, 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	)		(13,583	)		(19,754	)	$	36.00

Non-vested at December 31, 2012		136,098			268,677			404,775		$	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 for most participants. 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 for most participants. 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 year ended December 31, 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		(103,719	)	$	15.69
Expired		(2,413	)	$	39.99
Forfeited		(11,420	)	$	36.00

Outstanding at December 31, 2012		331,799		$	34.07		7.10	$	1.5

Exercisable at December 31, 2012		116,849		$	30.27		4.87	$	0.9

Total stock-based compensation expense recognized for the three years ended December 31, 2012 is as follows:


	Year Ended December 31,
	2012		2011		2010

(Dollars in millions)
Stock-based compensation expense recognized:
Selling, general and administrative expenses	$	6.9	$	5.3	$	3.3
Less related income tax benefit		2.8		2.0		1.3

Decrease in net income attributable to Koppers	$	4.1	$	3.3	$	2.0

As of December 31, 2012 total future compensation expense related to non-vested stock-based compensation arrangements totaled $8.2 million and the weighted-average period over which this expense is expected to be recognized is approximately 21 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

Income Taxes

12 Months Ended

Dec. 31, 2012

Income Taxes

7. Income Taxes

Income Tax Provision

Components of the Company’s income tax provision from continuing operations are as follows:


	Years Ended December 31,
	2012			2011			2010
(Dollars in millions)
Current:
Federal	$	15.7		$	24.7		$	10.0
State		1.3			1.1			0.4
Foreign		8.6			21.5			13.3

Total current tax provision		25.6			47.3			23.7
Deferred:
Federal		4.9			(6.7	)		4.1
State		(1.2	)		0.1			0.3
Foreign		4.0			(2.0	)		0.8

Total deferred tax provision (benefit)		7.7			(8.6	)		5.2

Total income tax provision	$	33.3		$	38.7		$	28.9

Income before income taxes for 2012, 2011 and 2010 included $42.6 million, $51.8 million and $51.0, respectively, from foreign operations.

The provision for income taxes is reconciled with the federal statutory rate as follows:


	Years Ended December 31,
	2012			2011			2010

Federal income tax rate		35.0	%		35.0	%		35.0	%
State income taxes, net of federal tax benefit		(0.5	)		0.7			0.7
Foreign earnings taxed at different rates		0.5			1.4			2.4
Domestic production activities deduction		(2.7	)		(1.3	)		(0.7	)
Non-deductible fines and penalties		0.0			0.2			0.0
Deferred tax adjustments		(0.3	)		0.1			0.0
Change in tax contingency reserves		1.2			3.8			0.2
Foreign tax credits		(0.6	)		0.0			0.0
Other		0.5			0.3			1.7

		33.1	%		40.2	%		39.3	%

The Company has not provided any U.S. tax on undistributed earnings of foreign subsidiaries or joint ventures that are reinvested indefinitely. At December 31, 2012 consolidated retained earnings of the Company included approximately $113 million of undistributed earnings, which are permanently invested, from these foreign entities. It is not practical at this time, however, to estimate the amount of taxes that may be payable on the distribution of these earnings.

Taxes Excluded from Net Income Attributable to Koppers

The amount of income tax provision (benefit) included in comprehensive income but excluded from net income attributable to Koppers relating to adjustments to reflect the unfunded status of employee post-retirement benefit plans is $2.2 million, $(9.3) million and $(0.8) million for the years ended December 31, 2012, 2011 and 2010, respectively.

The amount of income tax benefit included in shareholders’ equity but excluded from net income attributable to Koppers relating to the expense for restricted stock and employee stock options recognized differently for financial and tax reporting purposes was $1.6 million for the year ended December 31, 2012 and $0.2 million for the year ended December 31, 2010.

Deferred Tax Assets and Liabilities

Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes.

Significant components of the Company’s deferred tax assets and liabilities are as follows:


	December 31,
	2012			2011
(Dollars in millions)
Deferred tax assets:
Pension and other postretirement benefits obligations	$	33.2		$	38.7
Reserves, including insurance, environmental and deferred revenue		24.7			29.8
Accrued employee compensation		11.8			10.7
Tax credits		9.7			0.4
Net operating loss benefit		9.4			11.2
Asset retirement obligations		5.1			5.1
Book/tax inventory accounting differences		2.6			1.6
Capital loss benefit		1.5			1.5
Other		4.7			2.6
Valuation allowance		(17.4	)		(10.2	)

Total deferred tax assets		85.3			91.4
Deferred tax liabilities:
Tax over book depreciation and amortization		33.2			27.6
Unremitted earnings of foreign subsidiaries		5.9			6.1
Tax/book inventory accounting differences		1.1			1.7
Other		5.9			5.5

Total deferred tax liabilities		46.1			40.9

Net deferred tax assets	$	39.2		$	50.5

A valuation allowance is provided when it is more likely than not that some portion or all of the deferred tax assets will not be realized. At December 31, 2012, the Company has recorded a valuation allowance of $7.1 million for certain state net operating loss carryforwards anticipated to produce no tax benefit. The Company has recorded a valuation allowance of $8.8 million for certain foreign tax credits in the United States expected to produce no benefit. These foreign tax credits will begin to expire in 2018. Additionally, the Company has recorded a valuation allowance of $1.5 million for certain capital loss carryforwards in Australia expected to produce no benefit. The Company has tax-effected state net operating losses of $9.2 million, which will expire from 2014 to 2030 and tax-effected foreign net operating losses of $0.2 million, a portion of which expires in 2019.

For the year ended on December 31, 2012, the Company recorded a net valuation allowance release of $1.5 million on the basis of management’s determination that sufficient positive evidence exists to support that certain state net operating losses are more likely than not to be realized.

Uncertain Tax Positions

The Company or one of its subsidiaries files income tax returns in 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 2006.

As of December 31, 2012 and 2011, the total amount of unrecognized tax benefits that, if recognized, would affect the effective tax rate, was approximately $5.5 million and $7.1 million, respectively. A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:


	December 31,
	2012			2011			2010
(Dollars in millions)
Balance at beginning of year	$	9.9		$	6.5		$	4.0
Additions based on tax provisions related to the current year		0.5			4.0			0.4
Additions for tax provisions of prior years		1.3			0.0			2.6
Reductions of tax provisions of prior years		(0.5	)		0.0			0.0
Reductions as a result of payments and settlements		(2.8	)		0.0			0.0
Reductions as a result of a lapse of the applicable statute of limitations		(0.7	)		(0.6	)		(0.5	)

Balance at end of year	$	7.7		$	9.9		$	6.5

The Company recognizes interest expense and any related penalties from uncertain tax positions in income tax expense. For each year ended December 31, 2012, 2011 and 2010, the Company recognized $0.3 million, $0.2 million and $0.2 million, respectively, in interest and penalties. As of December 31, 2012 and 2011, the Company had accrued approximately $1.3 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

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

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

Reference 3: http://www.xbrl.org/2003/role/presentationRef
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-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

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

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

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

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

+ Details

Segment Information

12 Months Ended

Dec. 31, 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 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.

Results of Segment Operations


	Year Ended December 31,
	2012			2011			2010
(Dollars in millions)
Revenues from external customers:
Carbon Materials & Chemicals	$	999.7		$	943.1		$	740.6
Railroad & Utility Products		555.3			523.1			449.9

Total	$	1,555.0		$	1,466.2		$	1,190.5

Intersegment revenues:
Carbon Materials & Chemicals	$	106.5		$	95.2		$	97.2

Depreciation & amortization:
Carbon Materials & Chemicals	$	16.9		$	17.4		$	17.2
Railroad & Utility Products		11.3			9.5			9.4

Total	$	28.2		$	26.9		$	26.6

Operating profit:
Carbon Materials & Chemicals	$	83.1		$	89.1		$	76.7
Railroad & Utility Products		45.1			34.8			23.0
Corporate^(a)		(1.6	)		(1.2	)		(1.6	)

Total	$	126.6		$	122.7		$	98.1

Capital expenditures (including acquisitions):
Carbon Materials & Chemicals	$	17.3		$	23.0		$	44.9
Railroad & Utility Products		25.0			10.2			20.2
Corporate		0.6			0.6			0.3

Total	$	42.9		$	33.8		$	65.4

(a)

Operating loss for Corporate includes general and administrative costs for Koppers Holdings Inc, the parent company of Koppers Inc.

Assets and Goodwill by Segment


	December 31,
	2012		2011
(Dollars in millions)
Assets:
Carbon Materials & Chemicals	$	516.3	$	495.2
Railroad & Utility Products		205.0		164.6

Segment assets		721.3		659.8
Cash & cash equivalents		4.8		0.2
Income tax receivable		1.6		10.6
Deferred taxes		35.5		41.8
Deferred financing costs		7.2		8.2
Deferred charges		2.6		3.5
Other		7.0		6.6

Total	$	780.0	$	730.7

Goodwill:
Carbon Materials & Chemicals	$	70.2	$	69.4
Railroad & Utility Products		5.4		2.7

Total	$	75.6	$	72.1

Revenues and Long-lived Assets by Geographic Area


	Year		Revenue		Long-lived assets
(Dollars in millions)
United States		2012	$	827.6	$	162.9
		2011		787.5		161.6
		2010		672.5		157.1
Australasia		2012		318.9		72.4
		2011		276.6		58.7
		2010		221.9		79.8
Europe		2012		247.8		36.3
		2011		248.0		35.7
		2010		194.0		35.8
Other countries		2012		160.7		0.0
		2011		154.1		0.0
		2010		102.1		0.0

Total		2012	$	1,555.0	$	271.6
		2011	$	1,466.2	$	256.0
		2010	$	1,190.5	$	272.7

Revenues by geographic area in the above table are attributed by the destination country of the sale. Revenues from non-U.S. countries totaled $727.4 million in 2012, $681.1 million in 2011 and $573.0 million in 2010.

Segment Revenues for Significant Product Lines


	Year Ended December 31,
	2012		2011		2010
(Dollars in millions)
Carbon Materials & Chemicals:
Carbon pitch	$	442.4	$	431.1	$	325.6
Creosote and carbon black feedstock		233.8		162.0		104.4
Phthalic anhydride		120.0		112.4		93.9
Naphthalene		60.3		72.3		68.0
Other products		143.2		165.3		148.7

		999.7		943.1		740.6
Railroad & Utility Products:
Railroad crossties		341.1		324.9		282.5
Utility poles		101.3		84.2		73.3
Creosote		57.0		52.7		57.9
Rail joint bars		25.6		24.7		0.1
Other products		30.3		36.6		36.1

		555.3		523.1		449.9

Total	$	1,555.0	$	1,466.2	$	1,190.05

- 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
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Reference 6: 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
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9031-108599

Reference 10: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9054-108599

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Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 131
-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

Inventories

12 Months Ended

Dec. 31, 2012

Inventories

9. Inventories

Inventories as of December 31, 2012 and 2011 were as follows:


	December 31,
	2012		2011
(Dollars in millions)
Raw materials	$	118.2	$	91.5
Work in process		20.0		20.1
Finished goods		109.7		95.1

		247.9		206.7
Less revaluation to LIFO		52.1		47.7

Net	$	195.8	$	159.0

For the year ended December 31, 2011, liquidations of LIFO inventories increased operating profit by $0.3 million.

Equity Investments

12 Months Ended

Dec. 31, 2012

Equity Investments

10. Equity Investments

The Company holds two investments in unconsolidated companies. KSA Limited Partnership is a 50 percent owned concrete crosstie operation located in Portsmouth, Ohio. Tangshan Koppers Kailuan Carbon Chemical Company Limited (“TKK”) is a 30-percent owned tar distillation facility in the Hebei Province of China. No dividends were paid for the three years ended December 31, 2012. Equity in earnings for the three years ended December 31, 2012 were as follows:


	Equity income
(Dollars in millions)
2012	$	0.8
2011		0.2
2010		0.0

- Definition

The entire disclosure for equity method investments and joint ventures. Equity method investments are investments that give the investor the ability to exercise significant influence over the operating and financial policies of an investee. Joint ventures are entities owned and operated by a small group of businesses as a separate and specific business or project for the mutual benefit of the members of the group.

+ References + Details

Property, Plant and Equipment

12 Months Ended

Dec. 31, 2012

Property, Plant and Equipment

11. Property, Plant and Equipment

Property, plant and equipment as of December 31, 2012 and 2011 were as follows:


	December 31,
	2012		2011
(Dollars in millions)
Land	$	7.0	$	6.6
Buildings		36.4		34.7
Machinery and equipment		616.6		593.5

		660.0		634.8
Less accumulated depreciation		498.9		479.2

Net	$	161.1	$	155.6

Depreciation expense for the years ended December 31, 2012, 2011 and 2010 amounted to $25.2 million, $46.0 million and $25.6, respectively. Included in depreciation expense for 2012, 2011 and 2010 were impairment charges totaling $0.6 million, $20.2 million and $1.8 million, respectively. The charge in 2012 related to a Railroad and Utility Products segment’s electricity co-generation plant in the United States. The charge in 2011 related to the Carbon Material & Chemicals segment’s carbon black facility in Australia and the charge in 2010 related to a Railroad and Utility Products segment’s wood treating plant in the United States.

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 was recovered. Costs directly associated with the leak were $2.5 million for the year ended December 31, 2012, net of estimated insurance recoveries totaling $3.2 million which is recorded in other current assets. Expenses associated with the incident include inventory losses, emergency response expenses, incremental logistics expenses, and material clean-up and removal expenses.

- 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

Goodwill and Other Identifiable Intangible Assets

12 Months Ended

Dec. 31, 2012

Goodwill and Other Identifiable Intangible Assets

12. Goodwill and Other Identifiable Intangible Assets

The change in the carrying amount of goodwill attributable to each business segment for the years ended December 31, 2012 and December 31, 2011 was as follows:


	Carbon Materials & Chemicals			Railroad & Utility Products			Total
(Dollars in millions)
Balance at December 31, 2010	$	69.6		$	2.5		$	72.1
Acquisitions		0.1			0.3			0.4
Currency translation		(0.3	)		(0.1	)		(0.4	)

Balance at December 31, 2011		69.4			2.7			72.1
Acquisitions		0.0			2.6			2.6
Currency translation		0.8			0.1			0.9

Balance at December 31, 2012	$	70.2		$	5.4		$	75.6

The Company’s identifiable intangible assets with finite lives are being amortized over their estimated useful lives and are summarized below:


	December 31,
	2012						2011
	Gross Carrying Amount		Accumulated Amortization		Net		Gross Carrying Amount		Accumulated Amortization		Net
(Dollars in millions)
Customer contracts	$	20.9	$	8.1	$	12.8	$	12.3	$	6.8	$	5.5
Supply contracts		2.8		0.8		2.0		2.7		0.5		2.2
Non-compete agreements		1.7		1.2		0.5		1.2		1.2		0.0
Favorable lease agreements		0.8		0.8		0.0		0.8		0.5		0.3

Total	$	26.2	$	10.9	$	15.3	$	17.0	$	9.0	$	8.0

In 2012, the gross carrying value of identifiable intangible assets increased by $8.9 million due to acquisitions and by $0.3 million due to foreign currency translation. In 2011, the gross carrying value of identifiable intangible assets decreased by $0.8 million due to the finalization of purchase price adjustments from prior year acquisitions and by $0.2 million due to foreign currency translation. The customer contracts have estimated useful lives of 10 to 15 years, the supply contracts have estimated useful lives of 10 years, the non-compete agreements have estimated useful lives of 3 to 12 years and the favorable lease agreements have estimated useful lives of 3 years. Total amortization expense related to these identifiable intangible assets was $1.9 million, $1.5 million and $1.2 million for the years ended December 31, 2012, 2011 and 2010, respectively. Estimated amortization expense for the next five years is summarized below:


	Estimated annual amortization
(Dollars in millions)
2013	$	1.9
2014		1.8
2015		1.8
2016		1.4
2017		1.2

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

Debt

12 Months Ended

Dec. 31, 2012

Debt

13. Debt

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


					December 31,
	Weighted Average Interest Rate		Maturity		2012		2011
(Dollars in millions, except interest rates)
Revolving Credit Facility		0.00%		2015	$	0.0	$	6.4
Senior Notes		7⁷/8%		2019		296.1		295.7

Total debt						296.1		302.1
Less short-term debt and current maturities of long-term debt						0.0		0.0

Long-term debt (excluding current portion)					$	296.1	$	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 $1.0 million in 2012, $1.1 million in 2011 and $1.3 million in 2010 and are charged to interest expense.

As of December 31, 2012, the Company had $290.0 million of unused revolving credit availability for working capital purposes after restrictions from certain letter of credit commitments and other covenants. As of December 31, 2012, $10.0 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.

Debt Maturities and Deferred Financing Costs

At December 31, 2012 the aggregate debt maturities for the next five years are as follows:


(Dollars in millions)
2013	$	0.0
2014		0.0
2015		0.0
2016		0.0
2017		0.0
Thereafter		300.0

Total maturities		300.0
Future accretion on Senior Notes		(3.9	)

Total debt	$	296.1

Unamortized deferred financing costs (net of accumulated amortization of $4.6 million and $3.4 million at December 31, 2012 and 2011, respectively) were $7.2 million and $8.3 million at December 31, 2012 and 2011, respectively, and are included in other assets.

- 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

Leases

12 Months Ended

Dec. 31, 2012

Leases

14. Leases

Future minimum commitments for operating leases having non-cancelable lease terms in excess of one year are as follows:


(Dollars in millions)
2013	$	31.8
2014		15.2
2015		9.9
2016		7.6
2017		5.3
Thereafter		30.0

Total	$	99.8

Operating lease expense for 2012, 2011 and 2010 was $44.3 million, $43.8 million and $42.5 million, respectively.

- Definition

The entire disclosure for lessee entity's leasing arrangements including, but not limited to, all of the following: (a.) The basis on which contingent rental payments are determined, (b.) The existence and terms of renewal or purchase options and escalation clauses, (c.) Restrictions imposed by lease agreements, such as those concerning dividends, additional debt, and further leasing.

+ References + Details

Pensions and Post-retirement Benefit Plans

12 Months Ended

Dec. 31, 2012

Pensions and Post-retirement Benefit Plans

15. Pensions and Post-retirement 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 most plans for hourly employees, have been frozen or are scheduled to be frozen in the next two years. 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.

Expense related to defined contribution plans totaled $4.7 million, $4.8 million and $4.7 million for the years ended December 31, 2012, 2011 and 2010, respectively. Expense related to contributions to multi-employer pension plans totaled $0.4 million, $0.7 million and $0.7 million for the years ended December 31, 2012, 2011 and 2010, respectively.

Net periodic pension costs for 2012, 2011 and 2010 were as follows:


	December 31,
	Pension Benefits									Other Benefits
	2012			2011			2010			2012		2011			2010
(Dollars in millions)
Components of net periodic benefit cost:
Service cost	$	3.5		$	3.3		$	3.1		$	0.1	$	0.2		$	0.2
Interest cost		10.7			11.1			11.4			0.5		0.6			0.7
Expected return on plan assets		(10.7	)		(11.0	)		(9.9	)		0.0		0.0			0.0
Amortization of prior service cost		0.1			0.1			0.2			0.0		(0.1	)		(0.1	)
Amortization of net loss		8.1			6.3			5.2			0.0		0.0			0.0
Amortization of transition asset		(0.3	)		(0.3	)		(0.3	)		0.0		0.0			0.0
Settlements and curtailments		0.3			0.2			0.5			0.0		0.0			0.0

Net periodic benefit cost	$	11.7		$	9.7		$	10.2		$	0.6	$	0.7		$	0.8

Net periodic pension cost that is expected to be recognized from the amortization of prior service cost and net loss is estimated to total $0.1 million and $7.7 million, respectively, for all plans in 2013.

The change in the funded status of the pension and postretirement plans as of December 31, 2012 and December 31, 2011 is as follows:


	December 31,
	Pension Benefits						Other Benefits
	2012			2011			2012			2011
(Dollars in millions)
Change in benefit obligation:
Benefit obligation at beginning of year	$	239.5		$	215.9		$	12.5		$	12.8
Service cost		3.5			3.3			0.1			0.1
Interest cost		10.7			11.2			0.5			0.6
Plan participants’ contributions		0.2			0.2			0.0			0.0
Actuarial losses (gains)		10.3			20.2			(1.8	)		(0.5	)
Settlements		(1.4	)		(0.8	)		0.0			0.0
Currency translation		2.4			(0.3	)		0.0			0.0
Benefits paid		(10.0	)		(10.2	)		(0.1	)		(0.5	)

Benefit obligation at end of year		255.2			239.5			11.2			12.5
Change in plan assets:
Fair value of plan assets at beginning of year		146.6			141.6			0.0			0.0
Actual return on plan assets		15.7			0.1			0.0			0.0
Employer contribution		22.4			15.9			0.1			0.5
Plan participants’ contributions		0.2			0.2			0.0			0.0
Settlements		(1.4	)		(0.8	)		0.0			0.0
Currency translation		2.1			(0.2	)		0.0			0.0
Benefits paid		(10.0	)		(10.2	)		(0.1	)		(0.5	)

Fair value of plan assets at end of year		175.6			146.6			0.0			0.0

Funded status of the plan	$	(79.6	)	$	(92.9	)	$	(11.2	)	$	(12.5	)

Amounts recognized in the balance sheet consist of:
Noncurrent assets	$	0.2		$	0.3		$	0.0		$	0.0
Current liabilities		0.4			0.7			0.7			1.0
Noncurrent liabilities		79.4			92.5			10.5			11.5
Pension plans with benefit obligations in excess of plan assets:
Benefit obligation	$	247.5		$	231.5
Fair value of plan assets		167.6			138.3
Pension plans with accumulated benefit obligations in excess of plan assets:
Accumulated benefit obligation	$	229.0		$	224.1
Fair value of plan assets		167.6			138.3

The measurement date for all pension and postretirement assets and obligations is December 31 for each respective year.

The accumulated benefit obligation for all defined benefit pension plans as of December 31, 2012 and 2011 was $235.9 million and $231.5 million, respectively.

Expected Contributions for the 2013 Fiscal Year

The expected contributions by the Company for 2013 are estimated to be $22.7 million for pension plans and $0.8 million for other benefit plans.

Projected Benefit Payments

Benefit payments for pension benefits, which are primarily funded by the pension plan assets, and other benefits, which are funded by general corporate assets and reflecting future expected service as appropriate, are expected to be paid as follows:


	Pension Benefits		Other Benefits
(Dollars in millions)
2013	$	11.3	$	0.8
2014		11.4		0.8
2015		11.8		0.8
2016		13.0		0.8
2017		13.5		0.8
2018 – 2022		74.0		4.1

Weighted-Average Assumptions as of December 31


	December 31,
	Pension Benefits						Other Benefits
	2012			2011			2012			2011
Discount rate		4.33	%		4.55	%		4.37	%		4.37	%
Expected return on plan assets		7.25			7.68
Rate of compensation increase		3.10			3.09
Initial medical trend rate								7.35			7.80

Basis for the Selection of the Long-Term Rate of Return on Assets

The long-term rate of return on assets assumption was determined by using the plan’s asset allocation as described in the plan’s investment policy and modeling a distribution of compound average returns over a 20-year time horizon. The model uses asset class return, variance, and correlation assumptions to produce the expected return. The return assumptions used forward looking gross returns influenced by the current bond yields, corporate bond spreads and equity risk premiums based on current market conditions.

In general, the long-term rate of return is the sum of the portion of total assets in each asset class multiplied by the expected return for that class, adjusted for expected expenses to be paid from the assets. To develop the expected long-term rate of return on assets assumption, the Company considered the historical returns and the future expectations for returns for each asset class, as well as the target asset allocation of the pension portfolio.

Investment Strategy

The weighted average asset allocation for the Company’s pension plans at December 31 by asset category is as follows:


	December 31,
	2012			2011
Equity securities		61	%		64	%
Debt securities		35			30
Other		4			6

		100	%		100	%

The Company’s investment strategy for its pension plans is to maintain an adequate level of diversification, to reduce interest rate and market risk and to provide adequate liquidity to meet immediate and future benefit payment requirements. The Company’s overall investment strategy is to achieve a mix of growth seeking assets, principally U.S. and international public company equity securities and income generating assets, principally debt securities, real estate and cash. Currently, the Company targets an allocation of 60 percent to 70 percent growth seeking assets and 30 percent to 40 percent income generating assets on an overall basis. The Company utilizes investment managers to assist in identifying and monitoring investments that meet these allocation criteria. With respect to the largest pension plan, the Company has implemented a strategy of reallocating pension assets from growth seeking assets to income generating assets as certain funded status levels are reached.

The investment valuation policy of the Company is to value investments at fair value. Most of the assets are invested in pooled or commingled investment vehicles. The Company’s interest in these investment vehicles is expressed as a unit of account with a value per unit that is the result of the accumulated values of the underlying investments. Equity securities held within these investment vehicles are typically priced on a daily basis using the closing market price from the exchange the security is traded. Debt securities held within these investment vehicles are typically priced on a daily basis by independent pricing services. The fair value of real estate investments are either priced through a listing on an exchange or are subject to periodic appraisals.

The pension assets are all substantially held in pooled or commingled investment vehicles. The following table sets forth by level, the Company’s pension plan assets at fair value, within the fair value hierarchy, as of December 31, 2012 and December 31, 2011:


	As of December 31, 2012
	Quoted prices in active markets for identical assets (Level 1)		Significant observable inputs (Level 2)		Significant unobservable inputs (Level 3)		Total
(Dollars in millions)
U.S. equity securities	$	0.0	$	80.0	$	0.0		$80.0
International equity securities		0.0		27.2		0.0		27.2
U.S. debt securities		0.0		36.4		0.0		36.4
International debt securities		0.0		24.5		0.0		24.5
Real estate and other investments		0.0		1.7		0.0		1.7
Cash and cash equivalents		0.0		5.8		0.0		5.8

	$	0.0	$	175.6	$	0.0		$175.6


	As of December 31, 2011
	Quoted prices in active markets for identical assets (Level 1)		Significant observable inputs (Level 2)		Significant unobservable inputs (Level 3)		Total
(Dollars in millions)
U.S. equity securities	$	0.0	$	71.8	$	0.0	$	71.8
International equity securities		0.0		22.6		0.0		22.6
U.S. debt securities		0.0		22.0		0.0		22.0
International debt securities		0.0		22.4		0.0		22.4
Real estate and other investments		0.0		1.6		0.0		1.6
Cash and cash equivalents		0.0		6.2		0.0		6.2

	$	0.0	$	146.6	$	0.0	$	146.6

Health Care Cost Trend Rates

The 2012 initial health care cost trend rate is assumed to be 7.35 percent and is assumed to decrease gradually to 4.5 percent in 2027 and remain at that level thereafter. The assumed health care cost trend rate has a significant effect on the amounts reported for other postretirement benefit liability. A one-percentage-point change in the assumed health care cost trend rate would have the following effects:


	1% Increase		1% Decrease
(Dollars in millions)
Increase (decrease) from change in health care cost trend rates:
Postretirement benefit expense	$	0.0	$	0.0
Postretirement benefit liability		0.3		(0.2	)

Incentive Plan

The Company has short-term management incentive plans that pay cash bonuses if certain Company performance and individual goals are met. The charge to operating expense for these plans was $5.2 million in 2012, $5.6 million in 2011 and $5.0 million in 2010.

- 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
-Topic 715
-URI http://asc.fasb.org/topic&trid=2235017

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Implementation Guide (Q and A)
-Number FAS88
-Paragraph 63
-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
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 106
-Paragraph 518
-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 132R
-Paragraph 5
-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 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 03-2
-Paragraph 8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 87
-Paragraph 264
-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 132R
-Paragraph 5
-Subparagraph q
-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 132R
-Paragraph 5
-Subparagraph h
-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 132R
-Paragraph 8
-Subparagraph m
-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 132R
-Paragraph 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 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 158
-Paragraph 7, 21, 22
-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 FASB Staff Position (FSP)
-Number FAS106-2
-Paragraph 20, 21, 22
-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.

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-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 30
-Paragraph 26
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+ Details

Common Stock and Senior Convertible Preferred Stock

12 Months Ended

Dec. 31, 2012

Common Stock and Senior Convertible Preferred Stock

16. Common Stock and Senior Convertible Preferred Stock

Changes in senior convertible preferred stock, common stock and treasury stock for the three years ended December 31, 2012 are as follows:


	Year Ended December 31,
	2012			2011			2010
(Shares in thousands)
Senior Convertible Preferred Stock:
Balance at beginning and end of year		0			0			0

Common Stock:
Balance at beginning of year		21,309			21,278			21,124
Issued for employee stock plans		276			31			154

Balance at end of year		21,585			21,309			21,278

Treasury Stock:
Balance at beginning of year		(706	)		(700	)		(669	)
Shares repurchased		(245	)		(6	)		(31	)

Balance at end of year		(951	)		(706	)		(700	)

Fair Value of Financial Instruments

12 Months Ended

Dec. 31, 2012

Fair Value of Financial Instruments

17. Fair Value of Financial Instruments

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


	December 31, 2012				December 31, 2011
	Fair Value		Carrying Value		Fair Value		Carrying Value
(Dollars in millions)
Financial assets:
Cash and cash equivalents	$	66.7	$	66.7	$	54.1	$	54.1
Investments and other assets^(a)		1.4		1.4		1.3		1.3
Financial liabilities:
Long-term debt (including current portion)	$	331.1	$	296.1	$	324.4	$	302.1

(a)

Excludes equity method investments.

Cash – 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 life insurance policies. The cash surrender value asset is classified as Level 2 in the valuation hierarchy and is measured from values received from the insuring entity.

Long-term 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 for 2011 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

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19207-110258

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
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-Section 50
-Paragraph 30
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
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-Section 50
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-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13537-108611

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Paragraph 28
-URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14064-108612

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
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-Paragraph 16
-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13504-108611

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 10
-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 107
-Paragraph 15B
-Subparagraph a, b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 44A, 44B
-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 159
-Paragraph 17-22, 27, 28
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15A
-Subparagraph a-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 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
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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 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

Commitments and Contingent Liabilities

12 Months Ended

Dec. 31, 2012

Commitments and Contingent Liabilities

18. 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 December 31, 2012 as compared to 131 plaintiffs in 73 cases at December 31, 2011. As of December 31, 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 in 2009. The property upon which the utility pole treatment plant was located was sold by Koppers Inc. to Beazer East, Inc. in 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. Discovery and all prior deadlines were stayed for nine months until January 2013 while the parties explored settlement possibilities. The stay was recently lifted and plaintiffs have indicated that they will file another amended complaint which further expands the boundaries of the “class affected area,” introduces arsenic and hexavalent chromium as additional “contaminants” of concern, adds multiple new defendants and injects additional causes of action into 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 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 from the owner of the unaffiliated plant that included a claim for lost profits of approximately $1.7 million. Koppers Netherlands has not received detailed information used by the unaffiliated plant to determine this alleged loss, and, as a result, Koppers Netherlands is unable to determine the validity of the actual loss incurred. The Company has not provided a reserve for the claimed lost profits because, at this time, it cannot reasonably determine the probability of such loss, and the amount of such loss, if any, cannot be reasonably estimated. The Company does not currently believe that resolution of this matter will involve a loss contingency that would be material to the financial statements.

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 requested a refund of the purchase price, recovery of transport costs and reimbursement of “operational losses” associated with the use of the product. The Company reached an agreement in principle to resolve this issue with the customer in the first quarter of 2013 for an amount not 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, 2012, amounts paid by Beazer East as a result of its environmental remediation obligations under the Indemnity have averaged in total approximately $16 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 one of the potentially responsible parties (“PRPs”) at the Portland Harbor CERCLA site located on the Willamette River in Oregon. Koppers Inc. currently operates a coal tar pitch terminal near the site. Koppers Inc. has responded 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 among more than 80 parties to the site. Koppers Inc. believes it is a de minimus contributor at the site. Additionally, a separate natural resources damages assessment (“NRDA”) is being conducted by a local trustee group. The NRDA is intended to identify further information necessary to estimate liabilities for remediation based settlements of national resource damages (“NRD”) claims. Koppers Inc. may also incur liabilities under the NRD process and has entered into a separate process to develop an allocation of NRD cost.

On March 30, 2012, a draft Feasibility Study (“FS”) was submitted to EPA by the Lower Willamette Group (“LWG”), a group of certain PRPs which has been conducting the investigation of the site. The draft FS identifies ten possible remedial alternatives which range in cost from approximately $170 million to $1.8 billion. The FS does not determine who is responsible for remediation costs or select remedies. The FS is under review by the EPA which will issue a final decision on the nature and extent of the final remediation. Responsibility for implementing and funding that work will be decided in the separate allocation process.

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 $0.5 million at December 31, 2012, the Company has not provided a reserve for these matters because there has not been a determination of the total cost of the investigations, the remediation that will be required, the amount of natural resources damages or how those costs will be allocated among the PRPs. Accordingly, the Company believes that 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.

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 2011 and the Company has reserved its expected remaining remediation costs of $5.0 million and has recorded a receivable, net of cash collections, from the owner of the adjacent property of $3.1 million as of December 31, 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 $6.7 million as of December 31, 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 $8.5 million and $8.1 million are classified as current liabilities at December 31, 2012 and 2011, respectively:


	Year Ended December 31,
	2012			2011
(Dollars in millions)
Balance at beginning of year	$	17.7		$	6.6
Expense		1.0			8.0
Reversal of reserves		(0.4	)		(1.6	)
Cash expenditures		(4.6	)		(2.4	)
Assumed remediation liability in exchange for cash		0.0			7.5
Currency translation		0.4			(0.4)

Balance at end of year		$14.1			$17.7

Cash expenditures in 2012 and expenses in 2011 primarily related to Australian environmental matters.

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

+ Details

Related Party Transactions	12 Months Ended
Related Party Transactions	Dec. 31, 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. During 2012, TKK made repayments totaling $2.2 million; accordingly the amount of the loan is $9.5 million as of December 31, 2012. The loan is repayable in November 2013.

- 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
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-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39603-107864

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+ Details

Selected Quarterly Financial Data

12 Months Ended

Dec. 31, 2012

Selected Quarterly Financial Data

20. Selected Quarterly Financial Data (Unaudited)

The following is a summary of the quarterly results of operations for the years ended December 31, 2012 and 2011:


	Year Ended December 31, 2012
	1^stQuarter			2^ndQuarter			3^rdQuarter		4^thQuarter			Fiscal Year
(Dollars in millions, except per share amounts)
Statement of operations data:
Net sales	$	380.9		$	411.3		$	387.9	$	374.9		$	1,555.0
Operating profit		29.2			40.7			30.8		25.9			126.6
Income from continuing operations		15.8			21.1			16.2		14.2			67.3
Net income		15.9			20.9			16.2		14.2			67.2
Net income attributable to Koppers		15.6			20.4			16.0		13.6			65.6
Common stock data:
Earnings (loss) per common share attributable to Koppers common shareholders:^(b)
Basic –
Continuing operations	$	0.74		$	1.00		$	0.77	$	0.66		$	3.18
Discontinued operations^(a)		0.01			(0.01	)		0.00		0.00			(0.01	)

Earnings per basic common share	$	0.75		$	0.99		$	0.77	$	0.66		$	3.17

Diluted –
Continuing operations	$	0.74		$	0.99		$	0.77	$	0.65		$	3.14
Discontinued operations^(a)		0.01			(0.01	)		0.00		0.00			(0.01	)

Earnings per diluted common share	$	0.75		$	0.98		$	0.77	$	0.65		$	3.13

Dividends declared per common share	$	0.24		$	0.24		$	0.24	$	0.24		$	0.96
Price range of common stock:
High	$	40.61		$	40.37		$	37.82	$	38.83		$	40.61
Low		32.15			31.17			29.30		30.99			29.30


	Year Ended December 31, 2011
	1^stQuarter			2^ndQuarter			3^rdQuarter		4^thQuarter			Fiscal Year
(Dollars in millions, except per share amounts)
Statement of operations data:
Net sales	$	341.5		$	374.5		$	381.2	$	369.0		$	1,466.2
Operating profit		21.3			38.3			40.1		23.0			122.7
Income from continuing operations		9.2			20.4			22.5		5.4			57.5
Net income (loss)^(a)		9.0			19.9			22.7		(14.0	)		37.6
Net income (loss) attributable to Koppers^(a)		8.9			19.8			22.4		(14.2	)		36.9
Common stock data:
Earnings (loss) per common share attributable to Koppers common shareholders:^(b)
Basic –
Continuing operations	$	0.44		$	0.99		$	1.07	$	0.25		$	2.75
Discontinued operations^(a)		(0.01	)		(0.03	)		0.01		(0.94	)		(0.96	)

Earnings per basic common share	$	0.43		$	0.96		$	1.08	$	(0.69	)	$	1.79

Diluted –
Continuing operations	$	0.44		$	0.99		$	1.07	$	0.24		$	2.72
Discontinued operations^(a)		(0.01	)		(0.03	)		0.01		(0.93	)		(0.95	)

Earnings per diluted common share	$	0.43		$	0.96		$	1.08	$	(0.69	)	$	1.77

Dividends declared per common share	$	0.22		$	0.22		$	0.22	$	0.22		$	0.88
Price range of common stock:
High	$	42.88		$	46.14		$	39.23	$	36.53		$	46.14
Low		34.76			34.63			23.59		24.75			23.59

(a)

In the fourth quarter of 2011, the Company ceased manufacturing operations at its carbon black facility located in Kurnell, Australia. The costs related to this closure totaled $41.0 million in the fourth quarter of 2011. The results of operations of the carbon black facility have been reclassified to discontinued operations for all periods presented as run-off activities were completed in the first quarter of 2012.

(b)

The cumulative sum of quarterly basic and diluted net income per share amounts may not equal total basic and diluted net income per share amounts for the year due to differences in weighted average and equivalent shares outstanding for each of the periods presented.

- Definition

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

+ References + Details

Subsidiary Guarantor Information for Koppers Inc. Senior Notes

12 Months Ended

Dec. 31, 2012

Subsidiary Guarantor Information for Koppers Inc. Senior Notes

22. 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 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., 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 December 31, 2012 and 2011 and for the years ended December 31, 2012, 2011 and 2010 is as follows. Certain amounts have been reclassified in the Condensed Consolidated Statements of Comprehensive Income for the years ended December 31, 2011 and 2010 to reflect affiliated dividends and affiliated interest income.

Condensed Consolidating Statement of Comprehensive Income

For the Year Ended December 31, 2012


	Parent			Koppers Inc.		Domestic Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Consolidating Adjustments			Consolidated
(Dollars in millions)
Net sales	$	0.0		$	893.2	$	97.5		$	638.4		$	(74.1	)	$	1,555.0
Cost of sales including depreciation and amortization		0.0			786.6		78.0			562.0			(73.8	)		1,352.8
Selling, general and administrative		1.6			45.1		2.1			26.8			0.0			75.6

Operating profit (loss)		(1.6	)		61.5		17.4			49.6			(0.3	)		126.6
Other income (expense)		66.6			0.2		6.0			0.7			(71.6	)		1.9
Interest expense (income)		0.0			27.2		(5.1	)		5.8			0.0			27.9
Income taxes		(0.6	)		8.7		12.5			12.7			0.0			33.3

Income from continuing operations		65.6			25.8		16.0			31.8			(71.9	)		67.3
Discontinued operations		0.0			0.0		0.0			(0.1	)		0.0			(0.1	)
Noncontrolling interests		0.0			0.0		0.0			1.6			0.0			1.6

Net income attributable to Koppers	$	65.6		$	25.8	$	16.0		$	30.1		$	(71.9	)	$	65.6

Comprehensive income attributable to Koppers	$	73.7		$	29.8	$	17.8		$	32.4		$	(80.0	)	$	73.7

Condensed Consolidating Statement of Comprehensive Income

For the Year Ended December 31, 2011


	Parent			Koppers Inc.		Domestic Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Consolidating Adjustments			Consolidated
(Dollars in millions)
Net sales	$	0.0		$	854.1	$	72.6		$	585.2		$	(45.7	)	$	1,466.2
Cost of sales including depreciation and amortization		0.0			762.9		55.0			497.0			(45.7	)		1,269.2
Selling, general and administrative		1.2			41.6		1.8			29.7			0.0			74.3

Operating profit (loss)		(1.2	)		49.6		15.8			58.5			0.0			122.7
Other income (expense)		37.7			0.1		8.1			0.5			(45.7	)		0.7
Interest expense (income)		0.0			27.3		(5.4	)		5.3			0.0			27.2
Income taxes		(0.4	)		7.7		0.8			30.6			0.0			38.7

Income from continuing operations		36.9			14.7		28.5			23.1			(45.7	)		57.5
Discontinued operations		0.0			0.0		0.0			(19.9	)		0.0			(19.9	)
Noncontrolling interests		0.0			0.0		0.0			0.7			0.0			0.7

Net income attributable to Koppers	$	36.9		$	14.7	$	28.5		$	2.5		$	(45.7	)	$	36.9

Comprehensive income attributable to Koppers	$	18.9		$	1.1	$	28.0		$	(1.4	)	$	(27.7	)	$	18.9

Condensed Consolidating Statement of Comprehensive Income

For the Year Ended December 31, 2010


	Parent			Koppers Inc.		Domestic Guarantor Subsidiaries			Non-Guarantor Subsidiaries		Consolidating Adjustments			Consolidated
(Dollars in millions)
Net sales	$	0.0		$	721.2	$	45.8		$	462.3	$	(38.8	)	$	1,190.5
Cost of sales including depreciation and amortization		0.0			657.7		32.5			378.8		(39.0	)		1,030.0
Selling, general and administrative		1.6			32.2		3.3			25.3		0.0			62.4

Operating profit (loss)		(1.6	)		31.3		10.0			58.2		0.2			98.1
Other income (expense)		45.0			0.0		8.0			2.9		(53.4	)		2.5
Interest expense (income)		(0.2	)		27.7		(5.0	)		4.6		0.0			27.1
Income taxes		(0.5	)		1.5		12.2			15.7		0.0			28.9

Income from continuing operations		44.1			2.1		10.8			40.8		(53.2	)		44.6
Discontinued operations		0.0			0.0		(0.2	)		0.1		0.0			(0.1	)
Noncontrolling interests		0.0			0.0		0.0			0.4		0.0			0.4

Net income attributable to Koppers	$	44.1		$	2.1	$	10.6		$	40.5	$	(53.2	)	$	44.1

Comprehensive income attributable to Koppers	$	54.6		$	1.8	$	18.9		$	43.0	$	(63.7	)	$	54.6

Condensed Consolidating Balance Sheet

December 31, 2012


	Parent		Koppers Inc.			Domestic Guarantor Subsidiaries			Non-Guarantor Subsidiaries		Consolidating Adjustments			Consolidated
(Dollars in millions)
ASSETS
Cash and cash equivalents	$	0.0	$	4.8		$	0.0		$	61.9	$	0.0		$	66.7
Receivables, net		6.9		91.5			324.9			86.8		(345.8	)		164.3
Inventories, net		0.0		102.2			0.0			93.9		(0.3	)		195.8
Deferred tax assets		0.0		16.4			(1.5	)		0.2		0.0			15.1
Other current assets		0.0		6.4			2.8			30.1		0.0			39.3

Total current assets		6.9		221.3			326.2			272.9		(346.1	)		481.2
Equity investments		148.7		77.1			27.3			3.8		(251.1	)		5.8
Property, plant and equipment, net		0.0		105.7			0.0			55.4		0.0			161.1
Goodwill		0.0		39.8			0.0			35.8		0.0			75.6
Deferred tax assets		0.0		33.5			(12.4	)		6.1		0.0			27.2
Other noncurrent assets		0.0		15.8			126.7			52.5		(165.9	)		29.1

Total assets	$	155.6	$	493.2		$	467.8		$	426.5	$	(763.1	)	$	780.0

LIABILITIES AND EQUITY
Accounts payable	$	0.1	$	371.7		$	17.0		$	60.6	$	(345.9	)	$	103.5
Accrued liabilities		4.9		15.9			12.2			44.7		0.0			77.7

Total current liabilities		5.0		387.6			29.2			105.3		(345.9	)		181.2
Long-term debt		0.0		397.6			0.0			64.4		(165.9	)		296.1
Other long-term liabilities		0.0		101.2			2.4			31.0		0.0			134.6

Total liabilities		5.0		886.4			31.6			200.7		(511.8	)		611.9
Koppers shareholders’ equity		150.6		(393.2	)		436.2			208.3		(251.3	)		150.6
Noncontrolling interests		0.0		0.0			0.0			17.5		0.0			17.5

Total liabilities and equity	$	155.6	$	493.2		$	467.8		$	426.5	$	(763.1	)	$	780.0

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
Receivables, 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		$	9.8		$	57.5	$	(309.8	)	$	102.1
Accrued liabilities		4.5		27.2			(0.8	)		37.4		0.0			68.3

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 Year Ended December 31, 2012


	Parent			Koppers Inc.			Domestic Guarantor Subsidiaries		Non-Guarantor Subsidiaries			Consolidating Adjustments			Consolidated
(Dollars in millions)
Cash provided by (used in) operating activities	$	26.0		$	50.5		$	0.0	$	21.1		$	(19.8	)	$	77.8
Cash provided by (used in) investing activities:
Capital expenditures and acquisitions		0.0			(21.3	)		0.0		(21.6	)		0.0			(42.9	)
Loan to related party		0.0			0.0			0.0		2.2			0.0			2.2
Net cash proceeds (payments) from divestitures and asset sales		0.0			0.4			0.0		0.4			0.0			0.8

Net cash used in investing activities		0.0			(20.9	)		0.0		(19.0	)		0.0			(39.9	)
Cash provided by (used in) financing activities:
Repayments of long-term debt		0.0			(6.4	)		0.0		0.0			0.0			(6.4	)
Deferred financing costs		0.0			(0.1	)		0.0		0.0			0.0			(0.1	)
Dividends paid		(19.5	)		(19.8	)		0.0		0.0			19.8			(19.5	)
Stock repurchased		(6.5	)		(0.1	)		0.0		0.0			0.0			(6.6	)
Other financing receipts		0.0			1.6			0.0		3.7			0.0			5.3

Net cash provided by (used in) financing activities		(26.0	)		(24.8	)		0.0		3.7			19.8			(27.3	)
Effect of exchange rates on cash		0.0			0.0			0.0		2.0			0.0			2.0

Net increase in cash and cash equivalents		0.0			4.8			0.0		7.8			0.0			12.6
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		$	4.8			0.0	$	61.9			0.0		$	66.7

Condensed Consolidating Statement of Cash Flows

For the Year Ended December 31, 2011


	Parent			Koppers Inc.			Domestic Guarantor Subsidiaries		Non-Guarantor Subsidiaries			Consolidating Adjustments		Consolidated
(Dollars in millions)
Cash provided by (used in) operating activities	$	18.1		$	9.5		$	0.0	$	49.3		$	0.0	$	76.9
Cash provided by (used in) investing activities:
Capital expenditures and acquisitions		0.0			(24.5	)		0.0		(9.3	)		0.0		(33.8	)
Loan to related party		0.0			0.0			0.0		(11.7	)		0.0		(11.7	)
Net cash proceeds from divestitures and asset sales		0.0			0.7			0.0		0.1			0.0		0.8

Net cash used in investing activities		0.0			(23.8	)		0.0		(20.9	)		0.0		(44.7	)
Cash provided by (used in) financing activities:
Borrowings (repayments) of long-term debt		0.0			6.3			0.0		(0.9	)		0.0		5.4
Deferred financing costs		0.0			(0.5	)		0.0		0.0			0.0		(0.5	)
Dividends paid		(18.1	)		0.0			0.0		(0.1	)		0.0		(18.2	)

Net cash provided by (used in) financing activities		(18.1	)		5.8			0.0		(1.0	)		0.0		(13.3	)
Effect of exchange rates on cash		0.0			0.1			0.0		(0.2	)		0.0		(0.1	)

Net increase (decrease) in cash and cash equivalents		0.0			(8.4	)		0.0		27.2			0.0		18.8
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		$	0.0			0.0	$	54.1			0.0	$	54.1

Condensed Consolidating Statement of Cash Flows

For the Year Ended December 31, 2010


	Parent			Koppers Inc.			Domestic Guarantor Subsidiaries		Non-Guarantor Subsidiaries			Consolidating Adjustments			Consolidated
(Dollars in millions)
Cash provided by (used in) operating activities	$	18.7		$	75.2		$	0.0	$	15.9		$	(4.5	)	$	105.3
Cash provided by (used in) investing activities:
Capital expenditures and acquisitions		0.0			(35.0	)		0.0		(30.4	)		0.0			(65.4	)
Net cash proceeds from divestitures and asset sales		0.0			0.2			0.0		1.8			0.0			2.0

Net cash used in investing activities		0.0			(34.8	)		0.0		(28.6	)		0.0			(63.4	)
Cash provided by (used in) financing activities:
Repayments of long-term debt		0.0			(40.2	)		0.0		0.0			0.0			(40.2	)
Deferred financing costs		0.0			(0.4	)		0.0		0.0			0.0			(0.4	)
Dividends paid		(18.1	)		(4.5	)		0.0		(5.0	)		4.5			(23.1	)
Stock issued (repurchased)		(0.8	)		0.2			0.0		0.0			0.0			(0.6	)

Net cash provided by (used in) financing activities		(18.9	)		(44.9	)		0.0		(5.0	)		4.5			(64.3	)
Effect of exchange rates on cash		0.0			0.0			0.0		(0.7	)		0.0			(0.7	)

Net decrease in cash and cash equivalents		(0.2	)		(4.5	)		0.0		(18.4	)		0.0			(23.1	)
Cash and cash equivalents at beginning of year		0.2			12.9			0.0		45.3			0.0			58.4

Cash and cash equivalents at end of period		0.0		$	8.4			0.0	$	26.9			0.0		$	35.3

Subsidiary Guarantor Information for Shelf Registration

12 Months Ended

Dec. 31, 2012

Subsidiary Guarantor Information for Shelf Registration

23. 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 December 31, 2012 and 2011 and for the years ended December 31, 2012, 2011 and 2010 is as follows. Certain amounts have been reclassified in the Condensed Consolidated Statements of Comprehensive Income for the years ended December 31, 2011 and 2010 to reflect affiliated dividends and affiliated interest income.

Condensed Consolidating Statement of Comprehensive Income

For the Year Ended December 31, 2012


	Parent			Koppers Inc.		Domestic Guarantor Subsidiaries			Foreign Guarantor Subsidiaries			Non-Guarantor Subsidiaries		Consolidating Adjustments			Consolidated
(Dollars in millions)
Net sales	$	0.0		$	893.2	$	97.5		$	480.0		$	158.6	$	(74.3	)	$	1,555.0
Cost of sales including depreciation and amortization		0.0			786.6		78.0			414.6			147.6		(74.0	)		1,352.8
Selling, general and administrative		1.6			45.1		2.1			23.4			3.4		0.0			75.6

Operating profit (loss)		(1.6	)		61.5		17.4			42.0			7.6		(0.3	)		126.6
Other income (expense)		66.6			0.2		6.0			0.0			0.7		(71.6	)		1.9
Interest expense (income)		0.0			27.2		(5.1	)		3.9			1.9		0.0			27.9
Income taxes		(0.6	)		8.7		12.5			10.5			2.2		0.0			33.3

Income from continuing operations		65.6			25.8		16.0			27.6			4.2		(71.9	)		67.3
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			1.6		0.0			1.6

Net income attributable to Koppers	$	65.6		$	25.8	$	16.0		$	27.5		$	2.6	$	(71.9	)	$	65.6

Comprehensive income attributable to Koppers	$	73.7		$	29.8	$	17.8		$	30.2		$	2.8	$	(80.6	)	$	73.7

Condensed Consolidating Statement of Comprehensive Income

For the Year Ended December 31, 2011


	Parent			Koppers Inc.		Domestic Guarantor Subsidiaries			Foreign Guarantor Subsidiaries			Non-Guarantor Subsidiaries		Consolidating Adjustments			Consolidated
(Dollars in millions)
Net sales	$	0.0		$	854.1	$	72.6		$	443.6		$	147.0	$	(51.1	)	$	1,466.2
Cost of sales including depreciation and amortization		0.0			762.9		55.0			364.2			138.2		(51.1	)		1,269.2
Selling, general and administrative		1.2			41.6		1.8			26.2			3.5		0.0			74.3

Operating profit (loss)		(1.2	)		49.6		15.8			53.2			5.3		0.0			122.7
Other income (expense)		37.7			0.1		8.1			0.0			0.5		(45.7	)		0.7
Interest expense (income)		0.0			27.3		(5.4	)		4.7			0.6		0.0			27.2
Income taxes		(0.4	)		7.7		0.8			28.7			1.9		0.0			38.7

Income from continuing operations		36.9			14.7		28.5			19.8			3.3		(45.7	)		57.5
Discontinued operations		0.0			0.0		0.0			(19.9	)		0.0		0.0			(19.9	)
Noncontrolling interests		0.0			0.0		0.0			0.0			0.7		0.0			0.7

Net income attributable to Koppers	$	36.9		$	14.7	$	28.5		$	(0.1	)	$	2.6	$	(45.7	)	$	36.9

Comprehensive income attributable to Koppers	$	18.9		$	1.1	$	28.0		$	(5.1	)	$	3.5	$	(27.5	)	$	18.9

Condensed Consolidating Statement of Comprehensive Income

For the Year Ended December 31, 2010


	Parent			Koppers Inc.		Domestic Guarantor Subsidiaries			Foreign Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Consolidating Adjustments			Consolidated
(Dollars in millions)
Net sales	$	0.0		$	721.2	$	45.8		$	358.5	$	105.9	$	(40.9	)	$	1,190.5
Cost of sales including depreciation and amortization		0.0			657.7		32.5			285.5		95.4		(41.1	)		1,030.0
Selling, general and administrative		1.6			32.2		3.3			21.4		3.9		0.0			62.4

Operating profit (loss)		(1.6	)		31.3		10.0			51.6		6.6		0.2			98.1
Other income (expense)		45.0			0.0		8.0			1.8		1.1		(53.4	)		2.5
Interest expense (income)		(0.2	)		27.7		(5.0	)		4.3		0.3		0.0			27.1
Income taxes		(0.5	)		1.5		12.2			13.3		2.4		0.0			28.9

Income from continuing operations		44.1			2.1		10.8			35.8		5.0		(53.2	)		44.6
Discontinued operations		0.0			0.0		(0.2	)		0.1		0.0		0.0			(0.1	)
Noncontrolling interests		0.0			0.0		0.0			0.0		0.4		0.0			0.4

Net income attributable to Koppers	$	44.1		$	2.1	$	10.6		$	35.9	$	4.6	$	(53.2	)	$	44.1

Comprehensive income attributable to Koppers	$	54.6		$	1.8	$	18.9		$	40.3	$	5.1	$	(66.1	)	$	54.6

Condensed Consolidating Balance Sheet

December 31, 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	$	4.8		$	0.0		$	40.7	$	21.2		$	0.0		$	66.7
Receivables, net		6.9		91.5			324.9			65.9		21.2			(346.1	)		164.3
Inventories, net		0.0		102.2			0.0			86.7		7.2			(0.3	)		195.8
Deferred tax assets		0.0		16.4			(1.5	)		0.0		0.2			0.0			15.1
Other current assets		0.0		6.4			2.8			17.6		12.5			0.0			39.3

Total current assets		6.9		221.3			326.2			210.9		62.3			(346.4	)		481.2
Equity investments		148.7		77.1			27.3			30.2		3.8			(281.3	)		5.8
Property, plant and equipment, net		0.0		105.7			0.0			40.7		14.7			0.0			161.1
Goodwill		0.0		39.8			0.0			34.4		1.4			0.0			75.6
Deferred tax assets		0.0		33.5			(12.4	)		7.6		(1.5	)		0.0			27.2
Other noncurrent assets		0.0		15.8			126.7			12.1		40.3			(165.8	)		29.1

Total assets	$	155.6	$	493.2		$	467.8		$	335.9	$	121.0		$	(793.5	)	$	780.0

LIABILITIES AND EQUITY
Accounts payable	$	0.1	$	371.7		$	17.0		$	42.2	$	18.6		$	(346.1	)	$	103.5
Accrued liabilities		4.9		15.9			12.2			35.7		9.0			0.0			77.7

Total current liabilities		5.0		387.6			29.2			77.9		27.6			(346.1	)		181.2
Long-term debt		0.0		397.6			0.0			64.4		0.0			(165.9	)		296.1
Other long-term liabilities		0.0		101.2			2.4			24.5		6.5			0.0			134.6

Total liabilities		5.0		886.4			31.6			166.8		34.1			(512.0	)		611.9
Koppers shareholders’ equity		150.6		(393.2	)		436.2			169.1		69.4			(281.5	)		150.6
Noncontrolling interests		0.0		0.0			0.0			0.0		17.5			0.0			17.5

Total liabilities and equity	$	155.6	$	493.2		$	467.8		$	335.9	$	121.0		$	(793.5	)	$	780.0

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
Receivables, 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 Year Ended December 31, 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	$	26.0		$	50.5		$	0.0	$	14.2		$	6.9		$	(19.8	)	$	77.8
Cash provided by (used in) investing activities:
Capital expenditures and acquisitions		0.0			(21.3	)		0.0		(21.1	)		(0.5	)		0.0			(42.9	)
Loan to related party		0.0			0.0			0.0		0.0			2.2			0.0			2.2
Net cash proceeds from divestitures and asset sales		0.0			0.4			0.0		0.4			0.0			0.0			0.8

Net cash provided by (used in) investing activities		0.0			(20.9	)		0.0		(20.7	)		1.7			0.0			(39.9	)
Cash provided by (used in) financing activities:
Repayments of long-term debt		0.0			(6.4	)		0.0		0.0			0.0			0.0			(6.4	)
Deferred financing costs		0.0			(0.1	)		0.0		0.0			0.0			0.0			(0.1	)
Dividends paid		(19.5	)		(19.8	)		0.0		0.0			0.0			19.8			(19.5	)
Stock repurchased		(6.5)			(0.1)			0.0		0.0			0.0			0.0			(6.6)
Other financing receipts		0.0			1.6			0.0		0.0			3.7			0.0			5.3

Net cash provided by (used in) financing activities		(26.0)			(24.8)			0.0		0.0			3.7			19.8			(27.3)
Effect of exchange rates on cash		0.0			0.0			0.0		2.1			(0.1	)		0.0			2.0

Net increase (decrease) in cash and cash equivalents		0.0			4.8			0.0		(4.4)			12.2			0.0			12.6
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		$	4.8		$	0.0	$	40.7		$	21.2		$	0.0		$	66.7

Condensed Consolidating Statement of Cash Flows

For the Year Ended December 31, 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	$	18.1		$	9.5		$	0.0	$	37.9		$	11.4		$	0.0	$	76.9
Cash provided by (used in) investing activities:
Capital expenditures and acquisitions		0.0			(24.5	)		0.0		(8.6	)		(0.7	)		0.0		(33.8	)
Loan to related party		0.0			0.0			0.0		0.0			(11.7	)		0.0		(11.7	)
Net cash proceeds from divestitures and asset sales		0.0			0.7			0.0		0.1			0.0			0.0		0.8

Net cash used in investing activities		0.0			(23.8	)		0.0		(8.5	)		(12.4	)		0.0		(44.7	)
Cash provided by (used in) financing activities:
Borrowings (repayments) of long-term debt		0.0			6.3			0.0		(0.9	)		0.0			0.0		5.4
Deferred financing costs		0.0			(0.5	)		0.0		0.0			0.0			0.0		(0.5	)
Dividends paid		(18.1	)		0.0			0.0		0.0			(0.1	)		0.0		(18.2	)

Net cash provided by (used in) financing activities		(18.1	)		5.8			0.0		(0.9	)		(0.1	)		0.0		(13.3	)
Effect of exchange rates on cash		0.0			0.1			0.0		(0.4	)		0.2			0.0		(0.1	)

Net increase (decrease) in cash and cash equivalents		0.0			(8.4	)		0.0		28.1			(0.9	)		0.0		18.8
Cash and cash equivalents at beginning of year		0.0			8.4			0.0		17.0			9.9			0.0		35.3

Cash and cash equivalents at end of period	$	0.0		$	0.0		$	0.0	$	45.1		$	9.0		$	0.0	$	54.1

Condensed Consolidating Statement of Cash Flows

For the Year Ended December 31, 2010


	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	$	18.7		$	75.2		$	0.0	$	9.1		$	6.8		$	(4.5	)	$	105.3
Cash provided by (used in) investing activities:
Capital expenditures and acquisitions		0.0			(35.0	)		0.0		(30.0	)		(0.4	)		0.0			(65.4	)
Net cash proceeds from divestitures and asset sales		0.0			0.2			0.0		1.7			0.1			0.0			2.0

Net cash used in investing activities		0.0			(34.8	)		0.0		(28.3	)		(0.3	)		0.0			(63.4	)
Cash provided by (used in) financing activities:
Repayments of long-term debt		0.0			(40.2	)		0.0		0.0			0.0			0.0			(40.2	)
Deferred financing costs		0.0			(0.4	)		0.0		0.0			0.0			0.0			(0.4	)
Dividends paid		(18.1	)		(4.5	)		0.0		0.0			(5.0	)		4.5			(23.1	)
Stock issued (repurchased)		(0.8	)		0.2			0.0		0.0			0.0			0.0			(0.6	)

Net cash provided by (used in) financing activities		(18.9	)		(44.9	)		0.0		0.0			(5.0	)		4.5			(64.3	)
Effect of exchange rates on cash		0.0			0.0			0.0		(0.7	)		0.0			0.0			(0.7	)

Net increase (decrease) in cash and cash equivalents		(0.2	)		(4.5	)		0.0		(19.9	)		1.5			0.0			(23.1	)
Cash and cash equivalents at beginning of year		0.2			12.9			0.0		36.9			8.4			0.0			58.4

Cash and cash equivalents at end of period	$	0.0		$	8.4		$	0.0	$	17.0		$	9.9		$	0.0		$	35.3

Schedule II - Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2012

Schedule II - Valuation and Qualifying Accounts

SCHEDULE II – VALUATION AND QUALIFYING ACCOUNTS

For the years ended December 31, 2012, 2011 and 2010


	Balance at Beginning of Year		Increase (Decrease) to Expense			Net (Write- Offs) Recoveries			Currency Translation			Balance at End of Year
(Dollars in millions)
2012
Allowance for doubtful accounts	$	0.3	$	3.2		$	0.0		$	0.2		$	3.7

Inventory obsolescence reserves	$	1.4	$	0.5		$	(0.8	)	$	0.0		$	1.1

Deferred tax valuation allowance	$	10.2	$	8.8		$	(1.6	)	$	0.0		$	17.4

2011
Allowance for doubtful accounts	$	0.1	$	0.3		$	(0.1	)	$	0.0		$	0.3

Inventory obsolescence reserves	$	2.1	$	4.2		$	(4.9	)	$	0.0		$	1.4

Deferred tax valuation allowance	$	11.4	$	(1.2	)	$	0.0		$	0.0		$	10.2

2010
Allowance for doubtful accounts	$	0.5	$	(0.3	)	$	0.0		$	(0.1	)	$	0.1

Inventory obsolescence reserves	$	3.9	$	(1.7	)	$	0.0		$	(0.1	)	$	2.1

Deferred tax valuation allowance	$	11.2	$	0.2		$	0.0		$	0.0		$	11.4

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2012

Basis of presentation

Use of estimates

Foreign currency translation

Revenue recognition

Research & development

Cash and cash equivalents

Cash and cash equivalents – Cash and cash equivalents include cash on hand and on deposit and investments in highly liquid investments with an original maturity of 90 days or less.

Accounts receivable

Inventories

Property, plant & equipment

Goodwill & other intangible assets

Deferred income taxes

Self-insured liabilities


	2012			2011
(Dollars in millions)
Self-insured liabilities at beginning of year	$	7.4		$	7.9
Expense		2.4			2.1
Reversal of self-insured liabilities		(1.0	)		(1.0	)
Cash expenditures		(1.2	)		(1.6	)

Self-insured liabilities at end of year	$	7.6		$	7.4

Derivative financial instruments

Asset retirement obligations

The following table describes changes to the Company’s asset retirement obligation liabilities at December 31, 2012 and 2011:


	2012			2011
(Dollars in millions)
Asset retirement obligation at beginning of year	$	21.3		$	17.0
Accretion expense		1.1			1.1
Revision in estimated cash flows		1.8			6.3
Cash expenditures		(3.0	)		(3.1	)
Currency translation		0.3			0.0

Asset retirement obligation at end of year	$	21.5		$	21.3

In 2011, the Company incurred $6.2 million of expense related to the closure of its carbon black facility in Kurnell, Australia.

Litigation & contingencies

Other current assets

Other current assets – Included in other current assets are prepaid expenses totaling $7.4 million and $9.9 million at December 31, 2012 and December 31, 2011, respectively.

Environmental liabilities

Deferred revenue from extended product warranty liabilities


	2012			2011
(Dollars in millions)
Deferred revenue at beginning of year	$	4.8		$	5.7
Revenue earned		(0.9	)		(0.9	)

Deferred revenue at end of year	$	3.9		$	4.8

Stock-based compensation

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2012

Summary of Self-Insured Liabilities

Company’s historical loss experience and projected loss development factors. In 2012 and 2011, reversals of self-insured liabilities occurred as a result of favorable loss trends related to self-insured claims.


	2012			2011
(Dollars in millions)
Self-insured liabilities at beginning of year	$	7.4		$	7.9
Expense		2.4			2.1
Reversal of self-insured liabilities		(1.0	)		(1.0	)
Cash expenditures		(1.2	)		(1.6	)

Self-insured liabilities at end of year	$	7.6		$	7.4

Summary of Asset Retirement Obligation Liabilities

The following table describes changes to the Company’s asset retirement obligation liabilities at December 31, 2012 and 2011:


	2012			2011
(Dollars in millions)
Asset retirement obligation at beginning of year	$	21.3		$	17.0
Accretion expense		1.1			1.1
Revision in estimated cash flows		1.8			6.3
Cash expenditures		(3.0	)		(3.1	)
Currency translation		0.3			0.0

Asset retirement obligation at end of year	$	21.5		$	21.3

Summary of Changes to Deferred Revenue

The following table describes changes to the Company’s deferred revenue at December 31, 2012 and 2011:


	2012			2011
(Dollars in millions)
Deferred revenue at beginning of year	$	4.8		$	5.7
Revenue earned		(0.9	)		(0.9	)

Deferred revenue at end of year	$	3.9		$	4.8

Discontinued Operations (Tables)

12 Months Ended

Dec. 31, 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			Asset impairment			Inventory writedowns			Site demolition			Other			Total
(Dollars in millions)
Reserve at January 1, 2011	$	0.0		$	0.0		$	0.0		$	0.0		$	0.0		$	0.0		$	0.0
Charges		3.4			6.7			20.2			3.3			6.2			1.2			41.0
Costs charged against assets		0.0			0.0			(20.2	)		(3.3	)		0.0			0.0			(23.5	)
Cash paid		(1.6	)		0.0			0.0			0.0			0.0			0.0			(1.6	)

Reserve at December 31, 2011	$	1.8		$	6.7		$	0.0		$	0.0		$	6.2		$	1.2		$	15.9
Charges		0.1			0.0			0.0			0.4			0.0			0.0			0.5
Costs charged against assets		0.0			0.0			0.0			(0.4	)		0.0			0.0			(0.4	)
Reversal of accrued charges		0.0			0.0			0.0			0.0			0.0			(0.6	)		(0.6	)
Cash paid		(1.7	)		(0.1	)		0.0			0.0			(0.4	)		(0.5	)		(2.7	)
Currency translation		0.0			0.1			0.0			0.0			0.1			0.0			0.2

Reserve at December 31, 2012	$	0.2		$	6.7		$	0.0		$	0.0		$	5.9		$	0.1		$	12.9

Earnings and Dividends per Common Share (Tables)

12 Months Ended

Dec. 31, 2012

Schedule of Basic and Diluted Earnings per Common Share

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


	Year Ended December 31,
	2012			2011			2010
(Dollars in millions, except share amounts, in thousands, and per share amounts)
Net income attributable to Koppers	$	65.6		$	36.9		$	44.1
Less: discontinued operations		(0.1	)		(19.9	)		(0.1	)

Income from continuing operations attributable to Koppers	$	65.7		$	56.8		$	44.2

Weighted average common shares outstanding:
Basic		20,681			20,599			20,543
Effect of dilutive securities		246			234			133

Diluted		20,927			20,833			20,676

Earnings per common share – continuing operations:
Basic earnings per common share	$	3.18		$	2.75		$	2.14
Diluted earnings per common share		3.14			2.72			2.13

Other data:
Antidilutive securities excluded from computation of diluted earnings per common share		194			106			154

Stock-based Compensation (Tables)

12 Months Ended

Dec. 31, 2012

Summary of Performance Stock Units

The following table shows a summary of the performance stock units as of December 31, 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 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 year ended December 31, 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	)		(13,583	)		(19,754	)	$	36.00

Non-vested at December 31, 2012		136,098			268,677			404,775		$	36.11

Stock Options Fair Value Assumptions


	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 Status and Activity of Stock Options

The following table shows a summary of the status and activity of stock options for the year ended December 31, 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		(103,719	)	$	15.69
Expired		(2,413	)	$	39.99
Forfeited		(11,420	)	$	36.00

Outstanding at December 31, 2012		331,799		$	34.07		7.10	$	1.5

Exercisable at December 31, 2012		116,849		$	30.27		4.87	$	0.9

Schedule of Stock-Based Compensation Expense Recognized

Total stock-based compensation expense recognized for the three years ended December 31, 2012 is as follows:


	Year Ended December 31,
	2012		2011		2010

(Dollars in millions)
Stock-based compensation expense recognized:
Selling, general and administrative expenses	$	6.9	$	5.3	$	3.3
Less related income tax benefit		2.8		2.0		1.3

Decrease in net income attributable to Koppers	$	4.1	$	3.3	$	2.0

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2012

Summary of Income Tax Provision

Components of the Company’s income tax provision from continuing operations are as follows:


	Years Ended December 31,
	2012			2011			2010
(Dollars in millions)
Current:
Federal	$	15.7		$	24.7		$	10.0
State		1.3			1.1			0.4
Foreign		8.6			21.5			13.3

Total current tax provision		25.6			47.3			23.7
Deferred:
Federal		4.9			(6.7	)		4.1
State		(1.2	)		0.1			0.3
Foreign		4.0			(2.0	)		0.8

Total deferred tax provision (benefit)		7.7			(8.6	)		5.2

Total income tax provision	$	33.3		$	38.7		$	28.9

Summary of Income Taxes Reconciled with Federal Statutory Rate

The provision for income taxes is reconciled with the federal statutory rate as follows:


	Years Ended December 31,
	2012			2011			2010

Federal income tax rate		35.0	%		35.0	%		35.0	%
State income taxes, net of federal tax benefit		(0.5	)		0.7			0.7
Foreign earnings taxed at different rates		0.5			1.4			2.4
Domestic production activities deduction		(2.7	)		(1.3	)		(0.7	)
Non-deductible fines and penalties		0.0			0.2			0.0
Deferred tax adjustments		(0.3	)		0.1			0.0
Change in tax contingency reserves		1.2			3.8			0.2
Foreign tax credits		(0.6	)		0.0			0.0
Other		0.5			0.3			1.7

		33.1	%		40.2	%		39.3	%

Summary of Deferred Tax Assets and Liabilities

Significant components of the Company’s deferred tax assets and liabilities are as follows:


	December 31,
	2012			2011
(Dollars in millions)
Deferred tax assets:
Pension and other postretirement benefits obligations	$	33.2		$	38.7
Reserves, including insurance, environmental and deferred revenue		24.7			29.8
Accrued employee compensation		11.8			10.7
Tax credits		9.7			0.4
Net operating loss benefit		9.4			11.2
Asset retirement obligations		5.1			5.1
Book/tax inventory accounting differences		2.6			1.6
Capital loss benefit		1.5			1.5
Other		4.7			2.6
Valuation allowance		(17.4	)		(10.2	)

Total deferred tax assets		85.3			91.4
Deferred tax liabilities:
Tax over book depreciation and amortization		33.2			27.6
Unremitted earnings of foreign subsidiaries		5.9			6.1
Tax/book inventory accounting differences		1.1			1.7
Other		5.9			5.5

Total deferred tax liabilities		46.1			40.9

Net deferred tax assets	$	39.2		$	50.5

Summary of Unrecognized Tax Benefits

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:


	December 31,
	2012			2011			2010
(Dollars in millions)
Balance at beginning of year	$	9.9		$	6.5		$	4.0
Additions based on tax provisions related to the current year		0.5			4.0			0.4
Additions for tax provisions of prior years		1.3			0.0			2.6
Reductions of tax provisions of prior years		(0.5	)		0.0			0.0
Reductions as a result of payments and settlements		(2.8	)		0.0			0.0
Reductions as a result of a lapse of the applicable statute of limitations		(0.7	)		(0.6	)		(0.5	)

Balance at end of year	$	7.7		$	9.9		$	6.5

Segment Information (Tables)

12 Months Ended

Dec. 31, 2012

Summary of Results of Segment Operations

Results of Segment Operations


	Year Ended December 31,
	2012			2011			2010
(Dollars in millions)
Revenues from external customers:
Carbon Materials & Chemicals	$	999.7		$	943.1		$	740.6
Railroad & Utility Products		555.3			523.1			449.9

Total	$	1,555.0		$	1,466.2		$	1,190.5

Intersegment revenues:
Carbon Materials & Chemicals	$	106.5		$	95.2		$	97.2

Depreciation & amortization:
Carbon Materials & Chemicals	$	16.9		$	17.4		$	17.2
Railroad & Utility Products		11.3			9.5			9.4

Total	$	28.2		$	26.9		$	26.6

Operating profit:
Carbon Materials & Chemicals	$	83.1		$	89.1		$	76.7
Railroad & Utility Products		45.1			34.8			23.0
Corporate^(a)		(1.6	)		(1.2	)		(1.6	)

Total	$	126.6		$	122.7		$	98.1

Capital expenditures (including acquisitions):
Carbon Materials & Chemicals	$	17.3		$	23.0		$	44.9
Railroad & Utility Products		25.0			10.2			20.2
Corporate		0.6			0.6			0.3

Total	$	42.9		$	33.8		$	65.4

(a)

Operating loss for Corporate includes general and administrative costs for Koppers Holdings Inc, the parent company of Koppers Inc.

Summary of Assets and Goodwill by Segment


	December 31,
	2012		2011
(Dollars in millions)
Assets:
Carbon Materials & Chemicals	$	516.3	$	495.2
Railroad & Utility Products		205.0		164.6

Segment assets		721.3		659.8
Cash & cash equivalents		4.8		0.2
Income tax receivable		1.6		10.6
Deferred taxes		35.5		41.8
Deferred financing costs		7.2		8.2
Deferred charges		2.6		3.5
Other		7.0		6.6

Total	$	780.0	$	730.7

Goodwill:
Carbon Materials & Chemicals	$	70.2	$	69.4
Railroad & Utility Products		5.4		2.7

Total	$	75.6	$	72.1

Schedule of Revenues and Long-Lived Assets by Geographic Area

Revenues and Long-lived Assets by Geographic Area


	Year		Revenue		Long-lived assets
(Dollars in millions)
United States		2012	$	827.6	$	162.9
		2011		787.5		161.6
		2010		672.5		157.1
Australasia		2012		318.9		72.4
		2011		276.6		58.7
		2010		221.9		79.8
Europe		2012		247.8		36.3
		2011		248.0		35.7
		2010		194.0		35.8
Other countries		2012		160.7		0.0
		2011		154.1		0.0
		2010		102.1		0.0

Total		2012	$	1,555.0	$	271.6
		2011	$	1,466.2	$	256.0
		2010	$	1,190.5	$	272.7

Schedule of Segment Revenues for Significant Product Lines

Segment Revenues for Significant Product Lines


	Year Ended December 31,
	2012		2011		2010
(Dollars in millions)
Carbon Materials & Chemicals:
Carbon pitch	$	442.4	$	431.1	$	325.6
Creosote and carbon black feedstock		233.8		162.0		104.4
Phthalic anhydride		120.0		112.4		93.9
Naphthalene		60.3		72.3		68.0
Other products		143.2		165.3		148.7

		999.7		943.1		740.6
Railroad & Utility Products:
Railroad crossties		341.1		324.9		282.5
Utility poles		101.3		84.2		73.3
Creosote		57.0		52.7		57.9
Rail joint bars		25.6		24.7		0.1
Other products		30.3		36.6		36.1

		555.3		523.1		449.9

Total	$	1,555.0	$	1,466.2	$	1,190.05

Inventories (Tables)

12 Months Ended

Dec. 31, 2012

Components of Inventories

Inventories as of December 31, 2012 and 2011 were as follows:


	December 31,
	2012		2011
(Dollars in millions)
Raw materials	$	118.2	$	91.5
Work in process		20.0		20.1
Finished goods		109.7		95.1

		247.9		206.7
Less revaluation to LIFO		52.1		47.7

Net	$	195.8	$	159.0

Equity Investments (Tables)

12 Months Ended

Dec. 31, 2012

Equity Earnings (Losses) and Dividends Received

Equity in earnings for the three years ended December 31, 2012 were as follows:


	Equity income
(Dollars in millions)
2012	$	0.8
2011		0.2
2010		0.0

Property, Plant and Equipment (Tables)

12 Months Ended

Dec. 31, 2012

Property, Plant and Equipment

Property, plant and equipment as of December 31, 2012 and 2011 were as follows:


	December 31,
	2012		2011
(Dollars in millions)
Land	$	7.0	$	6.6
Buildings		36.4		34.7
Machinery and equipment		616.6		593.5

		660.0		634.8
Less accumulated depreciation		498.9		479.2

Net	$	161.1	$	155.6

Goodwill and Other Identifiable Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2012

Changes in Carrying Amount of Goodwill

The change in the carrying amount of goodwill attributable to each business segment for the years ended December 31, 2012 and December 31, 2011 was as follows:


	Carbon Materials & Chemicals			Railroad & Utility Products			Total
(Dollars in millions)
Balance at December 31, 2010	$	69.6		$	2.5		$	72.1
Acquisitions		0.1			0.3			0.4
Currency translation		(0.3	)		(0.1	)		(0.4	)

Balance at December 31, 2011		69.4			2.7			72.1
Acquisitions		0.0			2.6			2.6
Currency translation		0.8			0.1			0.9

Balance at December 31, 2012	$	70.2		$	5.4		$	75.6

Schedule of Identifiable Intangible Assets

The Company’s identifiable intangible assets with finite lives are being amortized over their estimated useful lives and are summarized below:


	December 31,
	2012						2011
	Gross Carrying Amount		Accumulated Amortization		Net		Gross Carrying Amount		Accumulated Amortization		Net
(Dollars in millions)
Customer contracts	$	20.9	$	8.1	$	12.8	$	12.3	$	6.8	$	5.5
Supply contracts		2.8		0.8		2.0		2.7		0.5		2.2
Non-compete agreements		1.7		1.2		0.5		1.2		1.2		0.0
Favorable lease agreements		0.8		0.8		0.0		0.8		0.5		0.3

Total	$	26.2	$	10.9	$	15.3	$	17.0	$	9.0	$	8.0

Schedule of Future Amortization Expense

Estimated amortization expense for the next five years is summarized below:


	Estimated annual amortization
(Dollars in millions)
2013	$	1.9
2014		1.8
2015		1.8
2016		1.4
2017		1.2

- Definition

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

+ References + Details

Debt (Tables)

12 Months Ended

Dec. 31, 2012

Schedule of Long-Term Debt Instruments

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


					December 31,
	Weighted Average Interest Rate		Maturity		2012		2011
(Dollars in millions, except interest rates)
Revolving Credit Facility		0.00%		2015	$	0.0	$	6.4
Senior Notes		7⁷/8%		2019		296.1		295.7

Total debt						296.1		302.1
Less short-term debt and current maturities of long-term debt						0.0		0.0

Long-term debt (excluding current portion)					$	296.1	$	302.1

Schedule of Debt Maturities

At December 31, 2012 the aggregate debt maturities for the next five years are as follows:


(Dollars in millions)
2013	$	0.0
2014		0.0
2015		0.0
2016		0.0
2017		0.0
Thereafter		300.0

Total maturities		300.0
Future accretion on Senior Notes		(3.9	)

Total debt	$	296.1

- 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

Leases (Tables)

12 Months Ended

Dec. 31, 2012

Future Minimum Commitments for Operating Leases

Future minimum commitments for operating leases having non-cancelable lease terms in excess of one year are as follows:


(Dollars in millions)
2013	$	31.8
2014		15.2
2015		9.9
2016		7.6
2017		5.3
Thereafter		30.0

Total	$	99.8

Pensions and Post-retirement Benefit Plans (Tables)

12 Months Ended

Dec. 31, 2012

Schedule of Net Benefit Cost

Net periodic pension costs for 2012, 2011 and 2010 were as follows:


	December 31,
	Pension Benefits									Other Benefits
	2012			2011			2010			2012		2011			2010
(Dollars in millions)
Components of net periodic benefit cost:
Service cost	$	3.5		$	3.3		$	3.1		$	0.1	$	0.2		$	0.2
Interest cost		10.7			11.1			11.4			0.5		0.6			0.7
Expected return on plan assets		(10.7	)		(11.0	)		(9.9	)		0.0		0.0			0.0
Amortization of prior service cost		0.1			0.1			0.2			0.0		(0.1	)		(0.1	)
Amortization of net loss		8.1			6.3			5.2			0.0		0.0			0.0
Amortization of transition asset		(0.3	)		(0.3	)		(0.3	)		0.0		0.0			0.0
Settlements and curtailments		0.3			0.2			0.5			0.0		0.0			0.0

Net periodic benefit cost	$	11.7		$	9.7		$	10.2		$	0.6	$	0.7		$	0.8

Schedule of Change in Funded Status of Pension and Post-Retirement Plans

The change in the funded status of the pension and postretirement plans as of December 31, 2012 and December 31, 2011 is as follows:


	December 31,
	Pension Benefits						Other Benefits
	2012			2011			2012			2011
(Dollars in millions)
Change in benefit obligation:
Benefit obligation at beginning of year	$	239.5		$	215.9		$	12.5		$	12.8
Service cost		3.5			3.3			0.1			0.1
Interest cost		10.7			11.2			0.5			0.6
Plan participants’ contributions		0.2			0.2			0.0			0.0
Actuarial losses (gains)		10.3			20.2			(1.8	)		(0.5	)
Settlements		(1.4	)		(0.8	)		0.0			0.0
Currency translation		2.4			(0.3	)		0.0			0.0
Benefits paid		(10.0	)		(10.2	)		(0.1	)		(0.5	)

Benefit obligation at end of year		255.2			239.5			11.2			12.5
Change in plan assets:
Fair value of plan assets at beginning of year		146.6			141.6			0.0			0.0
Actual return on plan assets		15.7			0.1			0.0			0.0
Employer contribution		22.4			15.9			0.1			0.5
Plan participants’ contributions		0.2			0.2			0.0			0.0
Settlements		(1.4	)		(0.8	)		0.0			0.0
Currency translation		2.1			(0.2	)		0.0			0.0
Benefits paid		(10.0	)		(10.2	)		(0.1	)		(0.5	)

Fair value of plan assets at end of year		175.6			146.6			0.0			0.0

Funded status of the plan	$	(79.6	)	$	(92.9	)	$	(11.2	)	$	(12.5	)

Amounts recognized in the balance sheet consist of:
Noncurrent assets	$	0.2		$	0.3		$	0.0		$	0.0
Current liabilities		0.4			0.7			0.7			1.0
Noncurrent liabilities		79.4			92.5			10.5			11.5
Pension plans with benefit obligations in excess of plan assets:
Benefit obligation	$	247.5		$	231.5
Fair value of plan assets		167.6			138.3
Pension plans with accumulated benefit obligations in excess of plan assets:
Accumulated benefit obligation	$	229.0		$	224.1
Fair value of plan assets		167.6			138.3

Schedule of Projected Benefit Payments


	Pension Benefits		Other Benefits
(Dollars in millions)
2013	$	11.3	$	0.8
2014		11.4		0.8
2015		11.8		0.8
2016		13.0		0.8
2017		13.5		0.8
2018 – 2022		74.0		4.1

Schedule of Weighted-Average Assumptions

Weighted-Average Assumptions as of December 31


	December 31,
	Pension Benefits						Other Benefits
	2012			2011			2012			2011
Discount rate		4.33	%		4.55	%		4.37	%		4.37	%
Expected return on plan assets		7.25			7.68
Rate of compensation increase		3.10			3.09
Initial medical trend rate								7.35			7.80

Schedule of Weighted Average Asset Allocation for Company's Pension Plans

The weighted average asset allocation for the Company’s pension plans at December 31 by asset category is as follows:


	December 31,
	2012			2011
Equity securities		61	%		64	%
Debt securities		35			30
Other		4			6

		100	%		100	%

Schedule of Pension Plan Assets at Fair Value


	As of December 31, 2012
	Quoted prices in active markets for identical assets (Level 1)		Significant observable inputs (Level 2)		Significant unobservable inputs (Level 3)		Total
(Dollars in millions)
U.S. equity securities	$	0.0	$	80.0	$	0.0		$80.0
International equity securities		0.0		27.2		0.0		27.2
U.S. debt securities		0.0		36.4		0.0		36.4
International debt securities		0.0		24.5		0.0		24.5
Real estate and other investments		0.0		1.7		0.0		1.7
Cash and cash equivalents		0.0		5.8		0.0		5.8

	$	0.0	$	175.6	$	0.0		$175.6


	As of December 31, 2011
	Quoted prices in active markets for identical assets (Level 1)		Significant observable inputs (Level 2)		Significant unobservable inputs (Level 3)		Total
(Dollars in millions)
U.S. equity securities	$	0.0	$	71.8	$	0.0	$	71.8
International equity securities		0.0		22.6		0.0		22.6
U.S. debt securities		0.0		22.0		0.0		22.0
International debt securities		0.0		22.4		0.0		22.4
Real estate and other investments		0.0		1.6		0.0		1.6
Cash and cash equivalents		0.0		6.2		0.0		6.2

	$	0.0	$	146.6	$	0.0	$	146.6

Schedule of Health Care Cost Trend Rates

the amounts reported for other postretirement benefit liability. A one-percentage-point change in the assumed health care cost trend rate would have the following effects:


	1% Increase		1% Decrease
(Dollars in millions)
Increase (decrease) from change in health care cost trend rates:
Postretirement benefit expense	$	0.0	$	0.0
Postretirement benefit liability		0.3		(0.2	)

- Definition

Tabular disclosure of one or more of the entity's defined benefit pension plans or one or more other defined benefit postretirement plans, separately for pension plans and other postretirement benefit plans including the entity's schedule of fair value of plan assets for defined benefit or other postretirement plans.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e2439-114920

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 3
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 20
-Section 50
-Paragraph 2
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 20
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-Paragraph 1
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 55
-Paragraph 17
-URI http://asc.fasb.org/extlink&oid=21916443&loc=d3e4179-114921

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 158
-Paragraph 4, 7, 16, 20, 21
-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 132R
-Paragraph 5, 6, 7
-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 132R
-Paragraph 5
-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.

+ Details

Common Stock and Senior Convertible Preferred Stock (Tables)

12 Months Ended

Dec. 31, 2012

Schedule of Changes in Senior Convertible Preferred Stock, Common Stock and Treasury Stock

Changes in senior convertible preferred stock, common stock and treasury stock for the three years ended December 31, 2012 are as follows:


	Year Ended December 31,
	2012			2011			2010
(Shares in thousands)
Senior Convertible Preferred Stock:
Balance at beginning and end of year		0			0			0

Common Stock:
Balance at beginning of year		21,309			21,278			21,124
Issued for employee stock plans		276			31			154

Balance at end of year		21,585			21,309			21,278

Treasury Stock:
Balance at beginning of year		(706	)		(700	)		(669	)
Shares repurchased		(245	)		(6	)		(31	)

Balance at end of year		(951	)		(706	)		(700	)

- Definition

Tabular disclosure of an entity's stock, including par or stated value per share, number and dollar amount of share subscriptions, shares authorized, shares issued, shares outstanding, number and dollar amount of shares held in an employee trust, dividend per share, total dividends, share conversion features, par value plus additional paid in capital, the value of treasury stock and other information necessary to a fair presentation, and EPS information. Stock by class includes common, convertible, and preferred stocks which are not redeemable or redeemable solely at the option of the issuer. Includes preferred stock with redemption features that are solely within the control of the issuer and mandatorily redeemable stock if redemption is required to occur only upon liquidation or termination of the reporting entity. If more than one issue is outstanding, state the title of each issue and the corresponding dollar amount; dollar amount of any shares subscribed but unissued and the deduction of subscriptions receivable there from; number of shares authorized, issued, and outstanding.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 480
-SubTopic 10
-Section S99
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=14643745&loc=d3e177068-122764

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
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-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
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-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21553-112644

Reference 5: 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 6: 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 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6403732&loc=d3e21300-112643

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.28,29)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
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-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21521-112644

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Publisher FASB
-Name Accounting Standards Codification
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Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
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-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21488-112644

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 30
-Article 5

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 150
-Paragraph 9
-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 SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 29
-Article 5

+ Details

Fair Value of Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2012

Schedule of Company's Financial Instruments

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


	December 31, 2012				December 31, 2011
	Fair Value		Carrying Value		Fair Value		Carrying Value
(Dollars in millions)
Financial assets:
Cash and cash equivalents	$	66.7	$	66.7	$	54.1	$	54.1
Investments and other assets^(a)		1.4		1.4		1.3		1.3
Financial liabilities:
Long-term debt (including current portion)	$	331.1	$	296.1	$	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
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-Name Accounting Standards Codification
-Topic 825
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-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

Commitments and Contingent Liabilities (Tables)

12 Months Ended

Dec. 31, 2012

Changes in Accrued Liability for Environmental Matters


	Year Ended December 31,
	2012			2011
(Dollars in millions)
Balance at beginning of year	$	17.7		$	6.6
Expense		1.0			8.0
Reversal of reserves		(0.4	)		(1.6	)
Cash expenditures		(4.6	)		(2.4	)
Assumed remediation liability in exchange for cash		0.0			7.5
Currency translation		0.4			(0.4)

Balance at end of year		$14.1			$17.7

Selected Quarterly Financial Data (Tables)

12 Months Ended

Dec. 31, 2012

Schedule of Selected Quarterly Financial Data

The following is a summary of the quarterly results of operations for the years ended December 31, 2012 and 2011:


	Year Ended December 31, 2012
	1^stQuarter			2^ndQuarter			3^rdQuarter		4^thQuarter			Fiscal Year
(Dollars in millions, except per share amounts)
Statement of operations data:
Net sales	$	380.9		$	411.3		$	387.9	$	374.9		$	1,555.0
Operating profit		29.2			40.7			30.8		25.9			126.6
Income from continuing operations		15.8			21.1			16.2		14.2			67.3
Net income		15.9			20.9			16.2		14.2			67.2
Net income attributable to Koppers		15.6			20.4			16.0		13.6			65.6
Common stock data:
Earnings (loss) per common share attributable to Koppers common shareholders:^(b)
Basic –
Continuing operations	$	0.74		$	1.00		$	0.77	$	0.66		$	3.18
Discontinued operations^(a)		0.01			(0.01	)		0.00		0.00			(0.01	)

Earnings per basic common share	$	0.75		$	0.99		$	0.77	$	0.66		$	3.17

Diluted –
Continuing operations	$	0.74		$	0.99		$	0.77	$	0.65		$	3.14
Discontinued operations^(a)		0.01			(0.01	)		0.00		0.00			(0.01	)

Earnings per diluted common share	$	0.75		$	0.98		$	0.77	$	0.65		$	3.13

Dividends declared per common share	$	0.24		$	0.24		$	0.24	$	0.24		$	0.96
Price range of common stock:
High	$	40.61		$	40.37		$	37.82	$	38.83		$	40.61
Low		32.15			31.17			29.30		30.99			29.30


	Year Ended December 31, 2011
	1^stQuarter			2^ndQuarter			3^rdQuarter		4^thQuarter			Fiscal Year
(Dollars in millions, except per share amounts)
Statement of operations data:
Net sales	$	341.5		$	374.5		$	381.2	$	369.0		$	1,466.2
Operating profit		21.3			38.3			40.1		23.0			122.7
Income from continuing operations		9.2			20.4			22.5		5.4			57.5
Net income (loss)^(a)		9.0			19.9			22.7		(14.0	)		37.6
Net income (loss) attributable to Koppers^(a)		8.9			19.8			22.4		(14.2	)		36.9
Common stock data:
Earnings (loss) per common share attributable to Koppers common shareholders:^(b)
Basic –
Continuing operations	$	0.44		$	0.99		$	1.07	$	0.25		$	2.75
Discontinued operations^(a)		(0.01	)		(0.03	)		0.01		(0.94	)		(0.96	)

Earnings per basic common share	$	0.43		$	0.96		$	1.08	$	(0.69	)	$	1.79

Diluted –
Continuing operations	$	0.44		$	0.99		$	1.07	$	0.24		$	2.72
Discontinued operations^(a)		(0.01	)		(0.03	)		0.01		(0.93	)		(0.95	)

Earnings per diluted common share	$	0.43		$	0.96		$	1.08	$	(0.69	)	$	1.77

Dividends declared per common share	$	0.22		$	0.22		$	0.22	$	0.22		$	0.88
Price range of common stock:
High	$	42.88		$	46.14		$	39.23	$	36.53		$	46.14
Low		34.76			34.63			23.59		24.75			23.59

(a)

(b)

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

12 Months Ended

Dec. 31, 2012

Condensed Consolidating Statement of Comprehensive Income

For the Year Ended December 31, 2012


	Parent			Koppers Inc.		Domestic Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Consolidating Adjustments			Consolidated
(Dollars in millions)
Net sales	$	0.0		$	893.2	$	97.5		$	638.4		$	(74.1	)	$	1,555.0
Cost of sales including depreciation and amortization		0.0			786.6		78.0			562.0			(73.8	)		1,352.8
Selling, general and administrative		1.6			45.1		2.1			26.8			0.0			75.6

Operating profit (loss)		(1.6	)		61.5		17.4			49.6			(0.3	)		126.6
Other income (expense)		66.6			0.2		6.0			0.7			(71.6	)		1.9
Interest expense (income)		0.0			27.2		(5.1	)		5.8			0.0			27.9
Income taxes		(0.6	)		8.7		12.5			12.7			0.0			33.3

Income from continuing operations		65.6			25.8		16.0			31.8			(71.9	)		67.3
Discontinued operations		0.0			0.0		0.0			(0.1	)		0.0			(0.1	)
Noncontrolling interests		0.0			0.0		0.0			1.6			0.0			1.6

Net income attributable to Koppers	$	65.6		$	25.8	$	16.0		$	30.1		$	(71.9	)	$	65.6

Comprehensive income attributable to Koppers	$	73.7		$	29.8	$	17.8		$	32.4		$	(80.0	)	$	73.7

Condensed Consolidating Statement of Comprehensive Income

For the Year Ended December 31, 2011


	Parent			Koppers Inc.		Domestic Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Consolidating Adjustments			Consolidated
(Dollars in millions)
Net sales	$	0.0		$	854.1	$	72.6		$	585.2		$	(45.7	)	$	1,466.2
Cost of sales including depreciation and amortization		0.0			762.9		55.0			497.0			(45.7	)		1,269.2
Selling, general and administrative		1.2			41.6		1.8			29.7			0.0			74.3

Operating profit (loss)		(1.2	)		49.6		15.8			58.5			0.0			122.7
Other income (expense)		37.7			0.1		8.1			0.5			(45.7	)		0.7
Interest expense (income)		0.0			27.3		(5.4	)		5.3			0.0			27.2
Income taxes		(0.4	)		7.7		0.8			30.6			0.0			38.7

Income from continuing operations		36.9			14.7		28.5			23.1			(45.7	)		57.5
Discontinued operations		0.0			0.0		0.0			(19.9	)		0.0			(19.9	)
Noncontrolling interests		0.0			0.0		0.0			0.7			0.0			0.7

Net income attributable to Koppers	$	36.9		$	14.7	$	28.5		$	2.5		$	(45.7	)	$	36.9

Comprehensive income attributable to Koppers	$	18.9		$	1.1	$	28.0		$	(1.4	)	$	(27.7	)	$	18.9

Condensed Consolidating Statement of Comprehensive Income

For the Year Ended December 31, 2010


	Parent			Koppers Inc.		Domestic Guarantor Subsidiaries			Non-Guarantor Subsidiaries		Consolidating Adjustments			Consolidated
(Dollars in millions)
Net sales	$	0.0		$	721.2	$	45.8		$	462.3	$	(38.8	)	$	1,190.5
Cost of sales including depreciation and amortization		0.0			657.7		32.5			378.8		(39.0	)		1,030.0
Selling, general and administrative		1.6			32.2		3.3			25.3		0.0			62.4

Operating profit (loss)		(1.6	)		31.3		10.0			58.2		0.2			98.1
Other income (expense)		45.0			0.0		8.0			2.9		(53.4	)		2.5
Interest expense (income)		(0.2	)		27.7		(5.0	)		4.6		0.0			27.1
Income taxes		(0.5	)		1.5		12.2			15.7		0.0			28.9

Income from continuing operations		44.1			2.1		10.8			40.8		(53.2	)		44.6
Discontinued operations		0.0			0.0		(0.2	)		0.1		0.0			(0.1	)
Noncontrolling interests		0.0			0.0		0.0			0.4		0.0			0.4

Net income attributable to Koppers	$	44.1		$	2.1	$	10.6		$	40.5	$	(53.2	)	$	44.1

Comprehensive income attributable to Koppers	$	54.6		$	1.8	$	18.9		$	43.0	$	(63.7	)	$	54.6

Condensed Consolidating Balance Sheet

December 31, 2012


	Parent		Koppers Inc.			Domestic Guarantor Subsidiaries			Non-Guarantor Subsidiaries		Consolidating Adjustments			Consolidated
(Dollars in millions)
ASSETS
Cash and cash equivalents	$	0.0	$	4.8		$	0.0		$	61.9	$	0.0		$	66.7
Receivables, net		6.9		91.5			324.9			86.8		(345.8	)		164.3
Inventories, net		0.0		102.2			0.0			93.9		(0.3	)		195.8
Deferred tax assets		0.0		16.4			(1.5	)		0.2		0.0			15.1
Other current assets		0.0		6.4			2.8			30.1		0.0			39.3

Total current assets		6.9		221.3			326.2			272.9		(346.1	)		481.2
Equity investments		148.7		77.1			27.3			3.8		(251.1	)		5.8
Property, plant and equipment, net		0.0		105.7			0.0			55.4		0.0			161.1
Goodwill		0.0		39.8			0.0			35.8		0.0			75.6
Deferred tax assets		0.0		33.5			(12.4	)		6.1		0.0			27.2
Other noncurrent assets		0.0		15.8			126.7			52.5		(165.9	)		29.1

Total assets	$	155.6	$	493.2		$	467.8		$	426.5	$	(763.1	)	$	780.0

LIABILITIES AND EQUITY
Accounts payable	$	0.1	$	371.7		$	17.0		$	60.6	$	(345.9	)	$	103.5
Accrued liabilities		4.9		15.9			12.2			44.7		0.0			77.7

Total current liabilities		5.0		387.6			29.2			105.3		(345.9	)		181.2
Long-term debt		0.0		397.6			0.0			64.4		(165.9	)		296.1
Other long-term liabilities		0.0		101.2			2.4			31.0		0.0			134.6

Total liabilities		5.0		886.4			31.6			200.7		(511.8	)		611.9
Koppers shareholders’ equity		150.6		(393.2	)		436.2			208.3		(251.3	)		150.6
Noncontrolling interests		0.0		0.0			0.0			17.5		0.0			17.5

Total liabilities and equity	$	155.6	$	493.2		$	467.8		$	426.5	$	(763.1	)	$	780.0

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
Receivables, 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		$	9.8		$	57.5	$	(309.8	)	$	102.1
Accrued liabilities		4.5		27.2			(0.8	)		37.4		0.0			68.3

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 Year Ended December 31, 2012


	Parent			Koppers Inc.			Domestic Guarantor Subsidiaries		Non-Guarantor Subsidiaries			Consolidating Adjustments			Consolidated
(Dollars in millions)
Cash provided by (used in) operating activities	$	26.0		$	50.5		$	0.0	$	21.1		$	(19.8	)	$	77.8
Cash provided by (used in) investing activities:
Capital expenditures and acquisitions		0.0			(21.3	)		0.0		(21.6	)		0.0			(42.9	)
Loan to related party		0.0			0.0			0.0		2.2			0.0			2.2
Net cash proceeds (payments) from divestitures and asset sales		0.0			0.4			0.0		0.4			0.0			0.8

Net cash used in investing activities		0.0			(20.9	)		0.0		(19.0	)		0.0			(39.9	)
Cash provided by (used in) financing activities:
Repayments of long-term debt		0.0			(6.4	)		0.0		0.0			0.0			(6.4	)
Deferred financing costs		0.0			(0.1	)		0.0		0.0			0.0			(0.1	)
Dividends paid		(19.5	)		(19.8	)		0.0		0.0			19.8			(19.5	)
Stock repurchased		(6.5	)		(0.1	)		0.0		0.0			0.0			(6.6	)
Other financing receipts		0.0			1.6			0.0		3.7			0.0			5.3

Net cash provided by (used in) financing activities		(26.0	)		(24.8	)		0.0		3.7			19.8			(27.3	)
Effect of exchange rates on cash		0.0			0.0			0.0		2.0			0.0			2.0

Net increase in cash and cash equivalents		0.0			4.8			0.0		7.8			0.0			12.6
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		$	4.8			0.0	$	61.9			0.0		$	66.7

Condensed Consolidating Statement of Cash Flows

For the Year Ended December 31, 2011


	Parent			Koppers Inc.			Domestic Guarantor Subsidiaries		Non-Guarantor Subsidiaries			Consolidating Adjustments		Consolidated
(Dollars in millions)
Cash provided by (used in) operating activities	$	18.1		$	9.5		$	0.0	$	49.3		$	0.0	$	76.9
Cash provided by (used in) investing activities:
Capital expenditures and acquisitions		0.0			(24.5	)		0.0		(9.3	)		0.0		(33.8	)
Loan to related party		0.0			0.0			0.0		(11.7	)		0.0		(11.7	)
Net cash proceeds from divestitures and asset sales		0.0			0.7			0.0		0.1			0.0		0.8

Net cash used in investing activities		0.0			(23.8	)		0.0		(20.9	)		0.0		(44.7	)
Cash provided by (used in) financing activities:
Borrowings (repayments) of long-term debt		0.0			6.3			0.0		(0.9	)		0.0		5.4
Deferred financing costs		0.0			(0.5	)		0.0		0.0			0.0		(0.5	)
Dividends paid		(18.1	)		0.0			0.0		(0.1	)		0.0		(18.2	)

Net cash provided by (used in) financing activities		(18.1	)		5.8			0.0		(1.0	)		0.0		(13.3	)
Effect of exchange rates on cash		0.0			0.1			0.0		(0.2	)		0.0		(0.1	)

Net increase (decrease) in cash and cash equivalents		0.0			(8.4	)		0.0		27.2			0.0		18.8
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		$	0.0			0.0	$	54.1			0.0	$	54.1

Condensed Consolidating Statement of Cash Flows

For the Year Ended December 31, 2010


	Parent			Koppers Inc.			Domestic Guarantor Subsidiaries		Non-Guarantor Subsidiaries			Consolidating Adjustments			Consolidated
(Dollars in millions)
Cash provided by (used in) operating activities	$	18.7		$	75.2		$	0.0	$	15.9		$	(4.5	)	$	105.3
Cash provided by (used in) investing activities:
Capital expenditures and acquisitions		0.0			(35.0	)		0.0		(30.4	)		0.0			(65.4	)
Net cash proceeds from divestitures and asset sales		0.0			0.2			0.0		1.8			0.0			2.0

Net cash used in investing activities		0.0			(34.8	)		0.0		(28.6	)		0.0			(63.4	)
Cash provided by (used in) financing activities:
Repayments of long-term debt		0.0			(40.2	)		0.0		0.0			0.0			(40.2	)
Deferred financing costs		0.0			(0.4	)		0.0		0.0			0.0			(0.4	)
Dividends paid		(18.1	)		(4.5	)		0.0		(5.0	)		4.5			(23.1	)
Stock issued (repurchased)		(0.8	)		0.2			0.0		0.0			0.0			(0.6	)

Net cash provided by (used in) financing activities		(18.9	)		(44.9	)		0.0		(5.0	)		4.5			(64.3	)
Effect of exchange rates on cash		0.0			0.0			0.0		(0.7	)		0.0			(0.7	)

Net decrease in cash and cash equivalents		(0.2	)		(4.5	)		0.0		(18.4	)		0.0			(23.1	)
Cash and cash equivalents at beginning of year		0.2			12.9			0.0		45.3			0.0			58.4

Cash and cash equivalents at end of period		0.0		$	8.4			0.0	$	26.9			0.0		$	35.3

Subsidiary Guarantor Information for Shelf Registration (Tables)

12 Months Ended

Dec. 31, 2012

Condensed Consolidating Statement of Comprehensive Income

For the Year Ended December 31, 2012


	Parent			Koppers Inc.		Domestic Guarantor Subsidiaries			Foreign Guarantor Subsidiaries			Non-Guarantor Subsidiaries		Consolidating Adjustments			Consolidated
(Dollars in millions)
Net sales	$	0.0		$	893.2	$	97.5		$	480.0		$	158.6	$	(74.3	)	$	1,555.0
Cost of sales including depreciation and amortization		0.0			786.6		78.0			414.6			147.6		(74.0	)		1,352.8
Selling, general and administrative		1.6			45.1		2.1			23.4			3.4		0.0			75.6

Operating profit (loss)		(1.6	)		61.5		17.4			42.0			7.6		(0.3	)		126.6
Other income (expense)		66.6			0.2		6.0			0.0			0.7		(71.6	)		1.9
Interest expense (income)		0.0			27.2		(5.1	)		3.9			1.9		0.0			27.9
Income taxes		(0.6	)		8.7		12.5			10.5			2.2		0.0			33.3

Income from continuing operations		65.6			25.8		16.0			27.6			4.2		(71.9	)		67.3
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			1.6		0.0			1.6

Net income attributable to Koppers	$	65.6		$	25.8	$	16.0		$	27.5		$	2.6	$	(71.9	)	$	65.6

Comprehensive income attributable to Koppers	$	73.7		$	29.8	$	17.8		$	30.2		$	2.8	$	(80.6	)	$	73.7

Condensed Consolidating Statement of Comprehensive Income

For the Year Ended December 31, 2011


	Parent			Koppers Inc.		Domestic Guarantor Subsidiaries			Foreign Guarantor Subsidiaries			Non-Guarantor Subsidiaries		Consolidating Adjustments			Consolidated
(Dollars in millions)
Net sales	$	0.0		$	854.1	$	72.6		$	443.6		$	147.0	$	(51.1	)	$	1,466.2
Cost of sales including depreciation and amortization		0.0			762.9		55.0			364.2			138.2		(51.1	)		1,269.2
Selling, general and administrative		1.2			41.6		1.8			26.2			3.5		0.0			74.3

Operating profit (loss)		(1.2	)		49.6		15.8			53.2			5.3		0.0			122.7
Other income (expense)		37.7			0.1		8.1			0.0			0.5		(45.7	)		0.7
Interest expense (income)		0.0			27.3		(5.4	)		4.7			0.6		0.0			27.2
Income taxes		(0.4	)		7.7		0.8			28.7			1.9		0.0			38.7

Income from continuing operations		36.9			14.7		28.5			19.8			3.3		(45.7	)		57.5
Discontinued operations		0.0			0.0		0.0			(19.9	)		0.0		0.0			(19.9	)
Noncontrolling interests		0.0			0.0		0.0			0.0			0.7		0.0			0.7

Net income attributable to Koppers	$	36.9		$	14.7	$	28.5		$	(0.1	)	$	2.6	$	(45.7	)	$	36.9

Comprehensive income attributable to Koppers	$	18.9		$	1.1	$	28.0		$	(5.1	)	$	3.5	$	(27.5	)	$	18.9

Condensed Consolidating Statement of Comprehensive Income

For the Year Ended December 31, 2010


	Parent			Koppers Inc.		Domestic Guarantor Subsidiaries			Foreign Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Consolidating Adjustments			Consolidated
(Dollars in millions)
Net sales	$	0.0		$	721.2	$	45.8		$	358.5	$	105.9	$	(40.9	)	$	1,190.5
Cost of sales including depreciation and amortization		0.0			657.7		32.5			285.5		95.4		(41.1	)		1,030.0
Selling, general and administrative		1.6			32.2		3.3			21.4		3.9		0.0			62.4

Operating profit (loss)		(1.6	)		31.3		10.0			51.6		6.6		0.2			98.1
Other income (expense)		45.0			0.0		8.0			1.8		1.1		(53.4	)		2.5
Interest expense (income)		(0.2	)		27.7		(5.0	)		4.3		0.3		0.0			27.1
Income taxes		(0.5	)		1.5		12.2			13.3		2.4		0.0			28.9

Income from continuing operations		44.1			2.1		10.8			35.8		5.0		(53.2	)		44.6
Discontinued operations		0.0			0.0		(0.2	)		0.1		0.0		0.0			(0.1	)
Noncontrolling interests		0.0			0.0		0.0			0.0		0.4		0.0			0.4

Net income attributable to Koppers	$	44.1		$	2.1	$	10.6		$	35.9	$	4.6	$	(53.2	)	$	44.1

Comprehensive income attributable to Koppers	$	54.6		$	1.8	$	18.9		$	40.3	$	5.1	$	(66.1	)	$	54.6

Condensed Consolidating Balance Sheet

December 31, 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	$	4.8		$	0.0		$	40.7	$	21.2		$	0.0		$	66.7
Receivables, net		6.9		91.5			324.9			65.9		21.2			(346.1	)		164.3
Inventories, net		0.0		102.2			0.0			86.7		7.2			(0.3	)		195.8
Deferred tax assets		0.0		16.4			(1.5	)		0.0		0.2			0.0			15.1
Other current assets		0.0		6.4			2.8			17.6		12.5			0.0			39.3

Total current assets		6.9		221.3			326.2			210.9		62.3			(346.4	)		481.2
Equity investments		148.7		77.1			27.3			30.2		3.8			(281.3	)		5.8
Property, plant and equipment, net		0.0		105.7			0.0			40.7		14.7			0.0			161.1
Goodwill		0.0		39.8			0.0			34.4		1.4			0.0			75.6
Deferred tax assets		0.0		33.5			(12.4	)		7.6		(1.5	)		0.0			27.2
Other noncurrent assets		0.0		15.8			126.7			12.1		40.3			(165.8	)		29.1

Total assets	$	155.6	$	493.2		$	467.8		$	335.9	$	121.0		$	(793.5	)	$	780.0

LIABILITIES AND EQUITY
Accounts payable	$	0.1	$	371.7		$	17.0		$	42.2	$	18.6		$	(346.1	)	$	103.5
Accrued liabilities		4.9		15.9			12.2			35.7		9.0			0.0			77.7

Total current liabilities		5.0		387.6			29.2			77.9		27.6			(346.1	)		181.2
Long-term debt		0.0		397.6			0.0			64.4		0.0			(165.9	)		296.1
Other long-term liabilities		0.0		101.2			2.4			24.5		6.5			0.0			134.6

Total liabilities		5.0		886.4			31.6			166.8		34.1			(512.0	)		611.9
Koppers shareholders’ equity		150.6		(393.2	)		436.2			169.1		69.4			(281.5	)		150.6
Noncontrolling interests		0.0		0.0			0.0			0.0		17.5			0.0			17.5

Total liabilities and equity	$	155.6	$	493.2		$	467.8		$	335.9	$	121.0		$	(793.5	)	$	780.0

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
Receivables, 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 Year Ended December 31, 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	$	26.0		$	50.5		$	0.0	$	14.2		$	6.9		$	(19.8	)	$	77.8
Cash provided by (used in) investing activities:
Capital expenditures and acquisitions		0.0			(21.3	)		0.0		(21.1	)		(0.5	)		0.0			(42.9	)
Loan to related party		0.0			0.0			0.0		0.0			2.2			0.0			2.2
Net cash proceeds from divestitures and asset sales		0.0			0.4			0.0		0.4			0.0			0.0			0.8

Net cash provided by (used in) investing activities		0.0			(20.9	)		0.0		(20.7	)		1.7			0.0			(39.9	)
Cash provided by (used in) financing activities:
Repayments of long-term debt		0.0			(6.4	)		0.0		0.0			0.0			0.0			(6.4	)
Deferred financing costs		0.0			(0.1	)		0.0		0.0			0.0			0.0			(0.1	)
Dividends paid		(19.5	)		(19.8	)		0.0		0.0			0.0			19.8			(19.5	)
Stock repurchased		(6.5)			(0.1)			0.0		0.0			0.0			0.0			(6.6)
Other financing receipts		0.0			1.6			0.0		0.0			3.7			0.0			5.3

Net cash provided by (used in) financing activities		(26.0)			(24.8)			0.0		0.0			3.7			19.8			(27.3)
Effect of exchange rates on cash		0.0			0.0			0.0		2.1			(0.1	)		0.0			2.0

Net increase (decrease) in cash and cash equivalents		0.0			4.8			0.0		(4.4)			12.2			0.0			12.6
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		$	4.8		$	0.0	$	40.7		$	21.2		$	0.0		$	66.7

Condensed Consolidating Statement of Cash Flows

For the Year Ended December 31, 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	$	18.1		$	9.5		$	0.0	$	37.9		$	11.4		$	0.0	$	76.9
Cash provided by (used in) investing activities:
Capital expenditures and acquisitions		0.0			(24.5	)		0.0		(8.6	)		(0.7	)		0.0		(33.8	)
Loan to related party		0.0			0.0			0.0		0.0			(11.7	)		0.0		(11.7	)
Net cash proceeds from divestitures and asset sales		0.0			0.7			0.0		0.1			0.0			0.0		0.8

Net cash used in investing activities		0.0			(23.8	)		0.0		(8.5	)		(12.4	)		0.0		(44.7	)
Cash provided by (used in) financing activities:
Borrowings (repayments) of long-term debt		0.0			6.3			0.0		(0.9	)		0.0			0.0		5.4
Deferred financing costs		0.0			(0.5	)		0.0		0.0			0.0			0.0		(0.5	)
Dividends paid		(18.1	)		0.0			0.0		0.0			(0.1	)		0.0		(18.2	)

Net cash provided by (used in) financing activities		(18.1	)		5.8			0.0		(0.9	)		(0.1	)		0.0		(13.3	)
Effect of exchange rates on cash		0.0			0.1			0.0		(0.4	)		0.2			0.0		(0.1	)

Net increase (decrease) in cash and cash equivalents		0.0			(8.4	)		0.0		28.1			(0.9	)		0.0		18.8
Cash and cash equivalents at beginning of year		0.0			8.4			0.0		17.0			9.9			0.0		35.3

Cash and cash equivalents at end of period	$	0.0		$	0.0		$	0.0	$	45.1		$	9.0		$	0.0	$	54.1

Condensed Consolidating Statement of Cash Flows

For the Year Ended December 31, 2010


	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	$	18.7		$	75.2		$	0.0	$	9.1		$	6.8		$	(4.5	)	$	105.3
Cash provided by (used in) investing activities:
Capital expenditures and acquisitions		0.0			(35.0	)		0.0		(30.0	)		(0.4	)		0.0			(65.4	)
Net cash proceeds from divestitures and asset sales		0.0			0.2			0.0		1.7			0.1			0.0			2.0

Net cash used in investing activities		0.0			(34.8	)		0.0		(28.3	)		(0.3	)		0.0			(63.4	)
Cash provided by (used in) financing activities:
Repayments of long-term debt		0.0			(40.2	)		0.0		0.0			0.0			0.0			(40.2	)
Deferred financing costs		0.0			(0.4	)		0.0		0.0			0.0			0.0			(0.4	)
Dividends paid		(18.1	)		(4.5	)		0.0		0.0			(5.0	)		4.5			(23.1	)
Stock issued (repurchased)		(0.8	)		0.2			0.0		0.0			0.0			0.0			(0.6	)

Net cash provided by (used in) financing activities		(18.9	)		(44.9	)		0.0		0.0			(5.0	)		4.5			(64.3	)
Effect of exchange rates on cash		0.0			0.0			0.0		(0.7	)		0.0			0.0			(0.7	)

Net increase (decrease) in cash and cash equivalents		(0.2	)		(4.5	)		0.0		(19.9	)		1.5			0.0			(23.1	)
Cash and cash equivalents at beginning of year		0.2			12.9			0.0		36.9			8.4			0.0			58.4

Cash and cash equivalents at end of period	$	0.0		$	8.4		$	0.0	$	17.0		$	9.9		$	0.0		$	35.3

Description of Business - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2012 Segment
Number of operating segment	2

Summary of Significant Accounting Policies - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Nov. 30, 2011
Significant Accounting Policies [Line Items]
Equity method investment, ownership percentage												30.00%
Cumulative translation adjustments for intercompany loans	$ 1.8				$ (0.5)				$ 1.8	$ (0.5)	$ 7.2
Foreign currency transaction losses									$ 1.7	0.5	2.3
Period for payment of approval basis sale									30 days
Net sales	$ 374.9	$ 387.9	$ 411.3	$ 380.9	$ 369.0	$ 381.2	$ 374.5	$ 341.5	$ 1,555.0	1,466.2	1,190.5
Research and development costs									$ 2.3	$ 1.9	2.1
Maximum maturity period for highly liquid investment									90 days
Percentage of LIFO inventory	62.00%				59.00%				62.00%	59.00%
Asset retirement costs related to closure										$ 6.2
Prepaid expenses	$ 7.4				$ 9.9				$ 7.4	9.9
Untreated crosstie sales [Member]
Significant Accounting Policies [Line Items]
Net sales									$ 109.0	$ 116.5	$ 106.4
Minimum [Member]
Significant Accounting Policies [Line Items]
Equity method investment, ownership percentage	20.00%								20.00%
Minimum [Member] \| Buildings [Member]
Significant Accounting Policies [Line Items]
Estimated useful lives									10 years
Minimum [Member] \| Machinery and equipment [Member]
Significant Accounting Policies [Line Items]
Estimated useful lives									3 years
Maximum [Member]
Significant Accounting Policies [Line Items]
Equity method investment, ownership percentage	50.00%								50.00%
Maximum [Member] \| Buildings [Member]
Significant Accounting Policies [Line Items]
Estimated useful lives									20 years
Maximum [Member] \| Machinery and equipment [Member]
Significant Accounting Policies [Line Items]
Estimated useful lives									10 years

Summary of Significant Accounting Policies - Summary of Self-Insured Liabilities (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Insurance Risks [Line Items]
Self-insured liabilities at beginning of year	$ 7.4	$ 7.9
Expense	2.4	2.1
Reversal of self-insured liabilities	(1.0)	(1.0)
Cash expenditures	(1.2)	(1.6)
Self-insured liabilities at end of year	$ 7.6	$ 7.4

Summary of Significant Accounting Policies - Summary of Asset Retirement Obligation Liabilities (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Asset Retirement Obligations [Line Items]
Asset retirement obligation at beginning of year	$ 21.3	$ 17.0
Accretion expense	1.1	1.1
Revision in estimated cash flows	1.8	6.3
Cash expenditures	(3.0)	(3.1)
Currency translation	0.3	0.0
Asset retirement obligation at end of year	$ 21.5	$ 21.3

Summary of Significant Accounting Policies - Summary of Changes to Deferred Revenue (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Other Liabilities And Deferred Credits [Line Items]
Deferred revenue at beginning of year	$ 4.8	$ 5.7
Revenue earned	(0.9)	(0.9)
Deferred revenue at end of year	$ 3.9	$ 4.8

Business Acquisitions - Additional Information (Detail) $ in Millions	1 Months Ended	12 Months Ended
	Nov. 19, 2012 USD ($) yr	Dec. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)	Dec. 31, 2010 USD ($)	Dec. 22, 2010 USD ($)	Oct. 31, 2010 USD ($)	Mar. 01, 2010 USD ($) Mg
Business Acquisition Actual Revenue And Pre Tax Income Loss [Line Items]
Pro forma revenue		$ 1,581.7	$ 1,480.3	$ 1,234.7
Pro forma operating profit		$ 130.1	$ 123.7	$ 99.9
Other Acquisitions [Member]
Business Acquisition Actual Revenue And Pre Tax Income Loss [Line Items]
Business acquisition cash						$ 6.1
Portec [Member]
Business Acquisition Actual Revenue And Pre Tax Income Loss [Line Items]
Business acquisition cash					$ 10.7
Western Poles [Member]
Business Acquisition Actual Revenue And Pre Tax Income Loss [Line Items]
Business acquisition cash	$ 13.8
Amount payable assuming certain sales contracts	$ 4.9
Acquisition amount payment period	36 months
Inventory acquired	$ 8.0
Plant and equipment acquired	1.0
Customer relationships	8.5
Non-compete agreements	0.4
Deferred tax liabilities	1.7
Nondeductible goodwill	$ 2.6
Western Poles [Member] \| Customer contracts [Member]
Business Acquisition Actual Revenue And Pre Tax Income Loss [Line Items]
Intangible assets amortization period \| yr	15
Western Poles [Member] \| Non-compete agreements [Member]
Business Acquisition Actual Revenue And Pre Tax Income Loss [Line Items]
Intangible assets amortization period \| yr	12
Koppers Netherlands [Member]
Business Acquisition Actual Revenue And Pre Tax Income Loss [Line Items]
Business acquisition cash							$ 21.6
Company acquired percent							100.00%
Coal tar plant, capacity \| Mg							140,000

Discontinued Operations - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Dec. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Restructuring Cost and Reserve [Line Items]
Costs related to closure	$ 41.0
Estimated total future closure costs		$ 0.8
Future completion period, closure		2014
Net sales from discontinued operation		$ 5.6	$ 72.7	$ 55.0
Operating (loss) profit from discontinued operation		$ (0.3)	$ (43.7)	$ 0.9

- 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) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Restructuring Cost and Reserve [Line Items]
Reserve, Beginning Balance	$ 15.9	$ 0.0
Charges	0.5	41.0
Costs charged against assets	(0.4)	(23.5)
Reversal of accrued charges	(0.6)
Cash paid	(2.7)	(1.6)
Currency translation	0.2
Reserve, Ending Balance	12.9	15.9
Employee Severance [Member]
Restructuring Cost and Reserve [Line Items]
Reserve, Beginning Balance	1.8	0.0
Charges	0.1	3.4
Costs charged against assets	0.0	0.0
Reversal of accrued charges	0.0
Cash paid	(1.7)	(1.6)
Currency translation	0.0
Reserve, Ending Balance	0.2	1.8
Environmental Remediation Expense [Member]
Restructuring Cost and Reserve [Line Items]
Reserve, Beginning Balance	6.7	0.0
Charges	0.0	6.7
Costs charged against assets	0.0	0.0
Reversal of accrued charges	0.0
Cash paid	(0.1)	0.0
Currency translation	0.1
Reserve, Ending Balance	6.7	6.7
Asset impairment [Member]
Restructuring Cost and Reserve [Line Items]
Reserve, Beginning Balance	0.0	0.0
Charges	0.0	20.2
Costs charged against assets	0.0	(20.2)
Reversal of accrued charges	0.0
Cash paid	0.0	0.0
Currency translation	0.0
Reserve, Ending Balance	0.0	0.0
Inventory writedowns [Member]
Restructuring Cost and Reserve [Line Items]
Reserve, Beginning Balance	0.0	0.0
Charges	0.4	3.3
Costs charged against assets	(0.4)	(3.3)
Reversal of accrued charges	0.0
Cash paid	0.0	0.0
Currency translation	0.0
Reserve, Ending Balance	0.0	0.0
Site demolition [Member]
Restructuring Cost and Reserve [Line Items]
Reserve, Beginning Balance	6.2	0.0
Charges	0.0	6.2
Costs charged against assets	0.0	0.0
Reversal of accrued charges	0.0
Cash paid	(0.4)	0.0
Currency translation	0.1
Reserve, Ending Balance	5.9	6.2
Other [Member]
Restructuring Cost and Reserve [Line Items]
Reserve, Beginning Balance	1.2	0.0
Charges	0.0	1.2
Costs charged against assets	0.0	0.0
Reversal of accrued charges	(0.6)
Cash paid	(0.5)	0.0
Currency translation	0.0
Reserve, Ending Balance	$ 0.1	$ 1.2

Earnings and Dividends 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								12 Months Ended
	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Earnings Per Share Basic And Diluted [Line Items]
Net income attributable to Koppers	$ 13.6	$ 16.0	$ 20.4	$ 15.6	$ (14.2)	$ 22.4	$ 19.8	$ 8.9	$ 65.6	$ 36.9	$ 44.1
Less: discontinued operations									(0.1)	(19.9)	(0.1)
Income from continuing operations attributable to Koppers									$ 65.7	$ 56.8	$ 44.2
Weighted average common shares outstanding:
Basic									20,681	20,599	20,543
Effect of dilutive securities									246	234	133
Diluted									20,927	20,833	20,676
Earnings per common share - continuing operations:
Basic earnings per common share	$ 0.66	$ 0.77	$ 1.00	$ 0.74	$ 0.25	$ 1.07	$ 0.99	$ 0.44	$ 3.18	$ 2.75	$ 2.14
Diluted earnings per common share	$ 0.65	$ 0.77	$ 0.99	$ 0.74	$ 0.24	$ 1.07	$ 0.99	$ 0.44	$ 3.14	$ 2.72	$ 2.13
Other data:
Antidilutive securities excluded from computation of diluted earnings per common share									194	106	154

Earnings and Dividends per Common Share - Additional Information (Detail) - $ / shares	1 Months Ended	3 Months Ended								12 Months Ended
	Feb. 19, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Earnings Per Share [Line Items]
Dividend declared		$ 0.24	$ 0.24	$ 0.24	$ 0.24	$ 0.22	$ 0.22	$ 0.22	$ 0.22	$ 0.96	$ 0.88	$ 0.88
Subsequent Event [Member]
Earnings Per Share [Line Items]
Dividend declared	$ 0.25
Dividend payable	Apr. 08, 2013

Stock-based Compensation - Additional Information (Detail) $ in Millions	12 Months Ended
	Dec. 31, 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 \| $	$ 8.2
Future compensation expense, Weighted-average expected period of recognition in months	21 months
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 (Detail) - shares	Dec. 31, 2012	Dec. 31, 2011
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares outstanding	404,775	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	268,677	297,715
Minimum Shares [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 Shares [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 Shares [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 Shares [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 Shares [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 Shares [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 Status and Activity of Non-Vested Stock Awards (Detail)	12 Months Ended
	Dec. 31, 2012 $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-vested, Beginning Balance	454,380
Granted	171,610
Credited from dividends	10,851
Performance stock unit adjustment	(40,112)
Vested	(172,200)
Forfeited	(19,754)
Non-vested, Ending Balance	404,775
Beginning Balance, Non-vested, Weighted Average Grant Date Fair Value per Unit \| $ / 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 \| $ / shares	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
Ending Balance, Non-vested, Weighted Average Grant Date Fair Value per Unit \| $ / shares	$ 36.11
Restricted Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-vested, Beginning Balance	156,665
Granted	67,012
Credited from dividends	3,779
Performance stock unit adjustment	0
Vested	(85,187)
Forfeited	(6,171)
Non-vested, Ending Balance	136,098
Performance Stock Units With Uncompleted Performance Periods [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-vested, Beginning Balance	297,715
Granted	104,598
Credited from dividends	7,072
Performance stock unit adjustment	(40,112)
Vested	(87,013)
Forfeited	(13,583)
Non-vested, Ending Balance	268,677

Stock-based Compensation - Stock Options Fair Value Assumptions (Detail)	12 Months Ended
	Dec. 31, 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 - Summary of Status and Activity of Stock Options (Detail) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2012 USD ($) $ / shares shares
Schedule Of Stock Options [Line Items]
Outstanding, Beginning Balance \| shares	353,452
Granted \| shares	95,899
Exercised \| shares	(103,719)
Expired \| shares	(2,413)
Forfeited \| shares	(11,420)
Outstanding, Ending Balance \| shares	331,799
Exercisable, Ending Balance \| shares	116,849
Outstanding, Weighted Average Exercise Price per Option, Beginning Balance \| $ / shares	$ 27.65
Granted, Weighted Average Exercise Price per Option \| $ / shares	38.21
Exercised, Weighted Average Exercise Price per Option \| $ / shares	15.69
Expired, Weighted Average Exercise Price per Option \| $ / shares	39.99
Forfeited, Weighted Average Exercise Price per Option \| $ / shares	36.00
Outstanding, Weighted Average Exercise Price per Option, Ending Balance \| $ / shares	34.07
Exercisable, Weighted Average Exercise Price per Option, Ending Balance \| $ / shares	$ 30.27
Outstanding at December 31, 2012, Weighted Average Remaining Contractual Term	7 years 1 month 6 days
Exercisable at December 31, 2012, Weighted Average Remaining Contractual Term	4 years 10 months 13 days
Outstanding at December 31, 2012, Aggregate Intrinsic Value \| $	$ 1.5
Exercisable at December 31, 2012, Aggregate Intrinsic Value \| $	$ 0.9

Stock-based Compensation - Schedule of Stock-Based Compensation Expense Recognized (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Stock-based compensation expense recognized:
Selling, general and administrative expenses	$ 6.9	$ 5.3	$ 3.3
Less related income tax benefit	2.8	2.0	1.3
Decrease in net income attributable to Koppers	$ 4.1	$ 3.3	$ 2.0

- 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

Income Taxes - Summary of Income Tax Provision (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Current:
Federal	$ 15.7	$ 24.7	$ 10.0
State	1.3	1.1	0.4
Foreign	8.6	21.5	13.3
Total current tax provision	25.6	47.3	23.7
Deferred:
Federal	4.9	(6.7)	4.1
State	(1.2)	0.1	0.3
Foreign	4.0	(2.0)	0.8
Total deferred tax provision(benefit)	8.0	(11.3)	5.0
Total income tax provision	$ 33.3	$ 38.7	$ 28.9

Income Taxes - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Income Tax [Line Items]
Income before income taxes	$ 42.6	$ 51.8	$ 51.0
Undistributed earnings	113.0
Employee post-retirement benefit plans	2.2	(9.3)	(0.8)
Income tax benefit related to restricted stock and stock options	1.6		0.2
Valuation allowance, operating loss carryforwards	7.1
Valuation allowance, capital loss	1.5
Net operating losses	$ 9.4	11.2
Expiration of foreign tax credits	2018
Valuation allowance on foreign tax credits	$ 8.8
Unrecognized tax benefits	5.5	7.1
Interest expense and related penalties	0.3	0.2	$ 0.2
Accrued interest expense and penalties	1.3	$ 0.9
State [Member]
Income Tax [Line Items]
Net operating losses	$ 9.2
Operating losses expiration	2014 to 2030
Foreign [Member]
Income Tax [Line Items]
Net operating losses	$ 0.2
Operating losses expiration	2019

Income Taxes - Summary of Income Taxes Reconciled with Federal Statutory Rate (Detail)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Income Taxes [Line Items]
Federal income tax rate	35.00%	35.00%	35.00%
State income taxes, net of federal tax benefit	(0.50%)	0.70%	0.70%
Foreign earnings taxed at different rates	0.50%	1.40%	2.40%
Domestic production activities deduction	(2.70%)	(1.30%)	(0.70%)
Non-deductible fines and penalties	0.00%	0.20%	0.00%
Deferred tax adjustments	(0.30%)	0.10%	0.00%
Change in tax contingency reserves	1.20%	3.80%	0.20%
Foreign tax credits	(0.60%)	0.00%	0.00%
Other	0.50%	0.30%	1.70%
Total effective tax rate	33.10%	40.20%	39.30%

Income Taxes - Summary of Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Millions	Dec. 31, 2012	Dec. 31, 2011
Deferred tax assets:
Pension and other postretirement benefits obligations	$ 33.2	$ 38.7
Reserves, including insurance, environmental and deferred revenue	24.7	29.8
Accrued employee compensation	11.8	10.7
Tax credits	9.7	0.4
Net operating loss benefit	9.4	11.2
Asset retirement obligations	5.1	5.1
Book/tax inventory accounting differences	2.6	1.6
Capital loss benefit	1.5	1.5
Other	4.7	2.6
Valuation allowance	(17.4)	(10.2)
Total deferred tax assets	85.3	91.4
Deferred tax liabilities:
Tax over book depreciation and amortization	33.2	27.6
Unremitted earnings of foreign subsidiaries	5.9	6.1
Tax/book inventory accounting differences	1.1	1.7
Other	5.9	5.5
Total deferred tax liabilities	46.1	40.9
Net deferred tax assets	$ 39.2	$ 50.5

Income Taxes - Summary of Unrecognized Tax Benefits (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Income Taxes [Line Items]
Balance at beginning of year	$ 9.9	$ 6.5	$ 4.0
Additions based on tax provisions related to the current year	0.5	4.0	0.4
Additions for tax provisions of prior years	1.3	0.0	2.6
Reductions of tax provisions of prior years	(0.5)	0.0	0.0
Reductions as a result of payments and settlements	(2.8)	0.0	0.0
Reductions as a result of a lapse of the applicable statute of limitations	(0.7)	(0.6)	(0.5)
Balance at end of year	$ 7.7	$ 9.9	$ 6.5

Segment Information - Additional Information (Detail) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2012 USD ($)	Sep. 30, 2012 USD ($)	Jun. 30, 2012 USD ($)	Mar. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)	Sep. 30, 2011 USD ($)	Jun. 30, 2011 USD ($)	Mar. 31, 2011 USD ($)	Dec. 31, 2012 USD ($) Segment	Dec. 31, 2011 USD ($)	Dec. 31, 2010 USD ($)
Segment Information [Line Items]
Number of reportable segments \| Segment									2
Revenues from non-U.S. countries	$ 374.9	$ 387.9	$ 411.3	$ 380.9	$ 369.0	$ 381.2	$ 374.5	$ 341.5	$ 1,555.0	$ 1,466.2	$ 1,190.5
Non-U.S. countries [Member]
Segment Information [Line Items]
Revenues from non-U.S. countries									$ 727.4	$ 681.1	$ 573.0

Segment Information - Summary of Results of Segment Operations (Detail) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Revenues from external customers:
Revenues from external customers	$ 374.9	$ 387.9	$ 411.3	$ 380.9	$ 369.0	$ 381.2	$ 374.5	$ 341.5	$ 1,555.0	$ 1,466.2	$ 1,190.5
Depreciation & amortization:
Depreciation and amortization expense									28.2	26.9	26.6
Operating profit:
Operating profit	$ 25.9	$ 30.8	$ 40.7	$ 29.2	$ 23.0	$ 40.1	$ 38.3	$ 21.3	126.6	122.7	98.1
Capital expenditures (including acquisitions):
Capital expenditures (including acquisitions)									42.9	33.8	65.4
Carbon Materials & Chemicals [Member]
Revenues from external customers:
Revenues from external customers									999.7	943.1	740.6
Intersegment revenues:
Intersegment revenues									106.5	95.2	97.2
Depreciation & amortization:
Depreciation and amortization expense									16.9	17.4	17.2
Operating profit:
Operating profit									83.1	89.1	76.7
Capital expenditures (including acquisitions):
Capital expenditures (including acquisitions)									17.3	23.0	44.9
Railroad & Utility Products [Member]
Revenues from external customers:
Revenues from external customers									555.3	523.1	449.9
Depreciation & amortization:
Depreciation and amortization expense									11.3	9.5	9.4
Operating profit:
Operating profit									45.1	34.8	23.0
Capital expenditures (including acquisitions):
Capital expenditures (including acquisitions)									25.0	10.2	20.2
Corporate [Member]
Operating profit:
Operating profit									(1.6)	(1.2)	(1.6)
Capital expenditures (including acquisitions):
Capital expenditures (including acquisitions)									$ 0.6	$ 0.6	$ 0.3

Segment Information - Summary of Assets and Goodwill by Segment (Detail) - USD ($) $ in Millions	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2009
Assets:
Cash & cash equivalents	$ 66.7	$ 54.1	$ 35.3	$ 58.4
Income tax receivable	1.6	10.6
Deferred taxes	35.5	41.8
Deferred financing costs	7.2	8.2
Deferred charges	2.6	3.5
Other	7.0	6.6
Segment assets	780.0	730.7
Goodwill:
Goodwill	75.6	72.1	$ 72.1
Carbon Materials & Chemicals [Member]
Assets:
Segment assets	516.3	495.2
Goodwill:
Goodwill	70.2	69.4
Railroad & Utility Products [Member]
Assets:
Segment assets	205.0	164.6
Goodwill:
Goodwill	5.4	2.7
All Other [Member]
Assets:
Segment assets	721.3	659.8
Cash & cash equivalents [Member]
Assets:
Cash & cash equivalents	$ 4.8	$ 0.2

Segment Information - Schedule of Revenues and Long-Lived Assets by Geographic Area (Detail) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Segment Information [Line Items]
Revenue from external customers	$ 374.9	$ 387.9	$ 411.3	$ 380.9	$ 369.0	$ 381.2	$ 374.5	$ 341.5	$ 1,555.0	$ 1,466.2	$ 1,190.5
Long-lived assets	271.6				256.0				271.6	256.0	272.7
United States [Member]
Segment Information [Line Items]
Revenue from external customers									827.6	787.5	672.5
Long-lived assets	162.9				161.6				162.9	161.6	157.1
Australia [Member]
Segment Information [Line Items]
Revenue from external customers									318.9	276.6	221.9
Long-lived assets	72.4				58.7				72.4	58.7	79.8
Europe [Member]
Segment Information [Line Items]
Revenue from external customers									247.8	248.0	194.0
Long-lived assets	36.3				35.7				36.3	35.7	35.8
Other countries [Member]
Segment Information [Line Items]
Revenue from external customers									160.7	154.1	102.1
Long-lived assets	$ 0.0				$ 0.0				$ 0.0	$ 0.0	$ 0.0

Segment Information - Schedule of Segment Revenues for Significant Product Lines (Detail) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Segment Information [Line Items]
Net sales	$ 374.9	$ 387.9	$ 411.3	$ 380.9	$ 369.0	$ 381.2	$ 374.5	$ 341.5	$ 1,555.0	$ 1,466.2	$ 1,190.5
Carbon Materials & Chemicals [Member]
Segment Information [Line Items]
Net sales									999.7	943.1	740.6
Carbon Materials & Chemicals [Member] \| Carbon pitch [Member]
Segment Information [Line Items]
Net sales									442.4	431.1	325.6
Carbon Materials & Chemicals [Member] \| Creosote and carbon black feedstock [Member]
Segment Information [Line Items]
Net sales									233.8	162.0	104.4
Carbon Materials & Chemicals [Member] \| Phthalic anhydride [Member]
Segment Information [Line Items]
Net sales									120.0	112.4	93.9
Carbon Materials & Chemicals [Member] \| Naphthalene [Member]
Segment Information [Line Items]
Net sales									60.3	72.3	68.0
Carbon Materials & Chemicals [Member] \| Other products [Member]
Segment Information [Line Items]
Net sales									143.2	165.3	148.7
Railroad & Utility Products [Member]
Segment Information [Line Items]
Net sales									555.3	523.1	449.9
Railroad & Utility Products [Member] \| Other products [Member]
Segment Information [Line Items]
Net sales									30.3	36.6	36.1
Railroad & Utility Products [Member] \| Railroad crossties [Member]
Segment Information [Line Items]
Net sales									341.1	324.9	282.5
Railroad & Utility Products [Member] \| Utility poles [Member]
Segment Information [Line Items]
Net sales									101.3	84.2	73.3
Railroad & Utility Products [Member] \| Creosote [Member]
Segment Information [Line Items]
Net sales									57.0	52.7	57.9
Railroad & Utility Products [Member] \| Rail joint bars [Member]
Segment Information [Line Items]
Net sales									$ 25.6	$ 24.7	$ 0.1

Inventories - Components of Inventories (Detail) - USD ($) $ in Millions	Dec. 31, 2012	Dec. 31, 2011
Inventories [Line Items]
Raw materials	$ 118.2	$ 91.5
Work in process	20.0	20.1
Finished goods	109.7	95.1
Inventories, gross	247.9	206.7
Less revaluation to LIFO	52.1	47.7
Net	$ 195.8	$ 159.0

Inventories - Additional Information (Detail) $ in Millions	12 Months Ended
Inventories - Additional Information (Detail) $ in Millions	Dec. 31, 2011 USD ($)
Schedule Of Inventory [Line Items]
Increase in operating profit due to LIFO liquidations	$ 0.3

Equity Investments - Additional Information (Detail)	Dec. 31, 2012	Nov. 30, 2011
Schedule of Variable Interest Entities for Loans to Commercial Borrowers [Line Items]
Ownership percentage		30.00%
KSA Limited Partnership [Member]
Schedule of Variable Interest Entities for Loans to Commercial Borrowers [Line Items]
Ownership percentage	50.00%
Tangshan Koppers Kailuan Carbon Chemical Company Limited [Member]
Schedule of Variable Interest Entities for Loans to Commercial Borrowers [Line Items]
Ownership percentage	30.00%

Equity Investments - Equity Earnings (Losses) and Dividends Received (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Schedule of Variable Interest Entities for Loans to Commercial Borrowers [Line Items]
Equity income	$ 0.8	$ 0.2	$ 0.0

- Definition

This item represents the entity's proportionate share for the period of the net income (loss) of its investee (such as unconsolidated subsidiaries and joint ventures) to which the equity method of accounting is applied. This item includes income or expense related to stock-based compensation based on the investor's grant of stock to employees of an equity method investee.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 323
-SubTopic 10
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=16385135&loc=d3e33749-111570

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 225
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.12)
-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 9
-Article 5

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 18
-Paragraph 19
-Subparagraph c
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 18
-Paragraph 6
-Subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph 11
-Article 7

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 95
-Paragraph 28
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Property, Plant and Equipment - Property, Plant and Equipment (Detail) - USD ($) $ in Millions	Dec. 31, 2012	Dec. 31, 2011
Property, plant and equipment, gross	$ 660.0	$ 634.8
Less accumulated depreciation	498.9	479.2
Net	161.1	155.6
Land [Member]
Property, plant and equipment, gross	7.0	6.6
Buildings [Member]
Property, plant and equipment, gross	36.4	34.7
Machinery and equipment [Member]
Property, plant and equipment, gross	$ 616.6	$ 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) $ in Millions	1 Months Ended	12 Months Ended
	Feb. 28, 2012 T	Dec. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)	Dec. 31, 2010 USD ($)
Significant Activity In Property Plant And Equipment [Line Items]
Depreciation		$ 25.2	$ 46.0	$ 25.6
Impairment charges		0.6	$ 20.2	$ 1.8
Liquid carbon pitch leaked from storage tank \| T	400
Cost associated with leak		2.5
Estimated insurance recoveries, net		$ 3.2

Goodwill and Other Identifiable Intangible Assets - Changes in Carrying Amount of Goodwill (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Acquired Finite-Lived Intangible Assets [Line Items]
Balance beginning	$ 72.1	$ 72.1
Acquisitions	2.6	0.4
Currency translation	0.9	(0.4)
Balance ending	75.6	72.1
Carbon Materials & Chemicals [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Balance beginning	69.4	69.6
Acquisitions	0.0	0.1
Currency translation	0.8	(0.3)
Balance ending	70.2	69.4
Railroad & Utility Products [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Balance beginning	2.7	2.5
Acquisitions	2.6	0.3
Currency translation	0.1	(0.1)
Balance ending	$ 5.4	$ 2.7

- 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

Goodwill and Other Identifiable Intangible Assets - Schedule of Identifiable Intangible Assets (Detail) - USD ($) $ in Millions	Dec. 31, 2012	Dec. 31, 2011
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 26.2	$ 17.0
Accumulated Amortization	10.9	9.0
Net	15.3	8.0
Customer contracts [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	20.9	12.3
Accumulated Amortization	8.1	6.8
Net	12.8	5.5
Supply contracts [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	2.8	2.7
Accumulated Amortization	0.8	0.5
Net	2.0	2.2
Favorable lease agreements [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	1.7	1.2
Accumulated Amortization	1.2	1.2
Net	0.5	0.0
Non-compete agreements [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	0.8	0.8
Accumulated Amortization	0.8	0.5
Net	$ 0.0	$ 0.3

Goodwill and Other Identifiable Intangible Assets - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Goodwill And Other Intangible Assets [Line Items]
Amortization expense	$ 1.9	$ 1.5	$ 1.2
Purchase price adjustments [Member]
Goodwill And Other Intangible Assets [Line Items]
Carrying value of identifiable intangible assets increase (decrease)	8.9	0.8
Foreign currency translation [Member]
Goodwill And Other Intangible Assets [Line Items]
Carrying value of identifiable intangible assets increase (decrease)	$ 0.3	$ 0.2
Customer contracts [Member]
Goodwill And Other Intangible Assets [Line Items]
Estimated useful lives, in years	10 years
Customer contracts [Member] \| Minimum [Member]
Goodwill And Other Intangible Assets [Line Items]
Estimated useful lives, in years	10 years
Customer contracts [Member] \| Maximum [Member]
Goodwill And Other Intangible Assets [Line Items]
Estimated useful lives, in years	15 years
Non-compete agreements [Member]
Goodwill And Other Intangible Assets [Line Items]
Estimated useful lives, in years	3 years
Non-compete agreements [Member] \| Minimum [Member]
Goodwill And Other Intangible Assets [Line Items]
Estimated useful lives, in years	3 years
Non-compete agreements [Member] \| Maximum [Member]
Goodwill And Other Intangible Assets [Line Items]
Estimated useful lives, in years	12 years
Supply contracts [Member]
Goodwill And Other Intangible Assets [Line Items]
Estimated useful lives, in years	10 years
Favorable lease agreements [Member]
Goodwill And Other Intangible Assets [Line Items]
Estimated useful lives, in years	3 years

Goodwill and Other Identifiable Intangible Assets - Schedule of Future Amortization Expense (Detail) $ in Millions	Dec. 31, 2012 USD ($)
Schedule Of Estimated Future Amortization Expense [Line Items]
2013	$ 1.9
2014	1.8
2015	1.8
2016	1.4
2017	$ 1.2

Debt - Schedule of Long-Term Debt Instruments (Detail) - USD ($) $ in Millions	Dec. 31, 2012	Dec. 31, 2011
Proforma Debt Instrument [Line Items]
Total debt	$ 296.1	$ 302.1
Less short-term debt and current maturities of long-term debt	0.0	0.0
Long-term debt (excluding current portion)	$ 296.1	302.1
Revolving credit facility [Member]
Proforma Debt Instrument [Line Items]
Debt, Weighted Average Interest Rate	0.00%
Debt, Maturity	2015
Revolving Credit Facility	$ 0.0	6.4
Senior Notes [Member]
Proforma Debt Instrument [Line Items]
Debt, Weighted Average Interest Rate	7.875%
Debt, Maturity	2019
Senior Notes	$ 296.1	295.7
Long-term debt (excluding current portion)	$ 296.1	$ 302.1

Debt - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Dec. 01, 2009
Debt Instrument [Line Items]
Accumulated amortization	$ 4.6	$ 3.4
Unamortized deferred financing costs	$ 7.2	8.2
Senior Notes [Member]
Debt Instrument [Line Items]
Debt, Weighted Average Interest Rate	7.875%
Debt instrument, issuance date	Dec. 01, 2009
Debt instrument, offering price percentage	98.311%
Debt instrument, offering value	$ 294.9
Debt instrument, face amount				$ 300.0
Debt instrument, effective interest rate	8.125%
Debt instrument, redemption price percentage	103.938%
Revolving credit facility [Member]
Debt Instrument [Line Items]
Line of credit facility, borrowing capacity	$ 300.0
Line of credit facility, commitment fees	1.0	$ 1.1	$ 1.3
Debt instrument, unused borrowing capacity	290.0
Letters of credit, amount outstanding	$ 10.0
Debt, Weighted Average Interest Rate	0.00%

Debt - Schedule of Debt Maturities (Detail) - USD ($) $ in Millions	Dec. 31, 2012	Dec. 31, 2011
Debt Maturities [Line Items]
2013	$ 0.0
2014	0.0
2015	0.0
2016	0.0
2017	0.0
Thereafter	300.0
Total maturities	300.0
Future accretion on Senior Notes	(3.9)
Total debt	$ 296.1	$ 302.1

Leases - Future Minimum Commitments for Operating Leases (Detail) $ in Millions	Dec. 31, 2012 USD ($)
Leases [Line Items]
2013	$ 31.8
2014	15.2
2015	9.9
2016	7.6
2017	5.3
Thereafter	30.0
Total	$ 99.8

Leases - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Schedule Of Operating Leases [Line Items]
Operating lease expense	$ 44.3	$ 43.8	$ 42.5

Pensions and Post-retirement Benefit Plans - Additional Information (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2012 USD ($) yr	Dec. 31, 2011 USD ($)	Dec. 31, 2010 USD ($)
Pension And Other Employee Benefit Plans [Line Items]
Defined contribution plans expense	$ 4.7	$ 4.8	$ 4.7
Multi-employer contribution plan expense	0.4	0.7	0.7
Amortization of prior service cost	0.1
Amortization of net loss	7.7
Accumulated benefit obligation pension plans	$ 235.9	231.5
Time horizon of return on assets allocation, in years \| yr	20
Operating expense	$ 5.2	$ 5.6	$ 5.0
Growth seeking assets [Member]
Pension And Other Employee Benefit Plans [Line Items]
Target allocation investment strategy, minimum	60.00%
Target allocation investment strategy, maximum	70.00%
Income generating assets [Member]
Pension And Other Employee Benefit Plans [Line Items]
Target allocation investment strategy, minimum	30.00%
Target allocation investment strategy, maximum	40.00%
Maximum [Member]
Pension And Other Employee Benefit Plans [Line Items]
Initial health care cost trend rate	7.35%
Minimum [Member]
Pension And Other Employee Benefit Plans [Line Items]
Initial health care cost trend rate	4.50%
Pension Benefits [Member]
Pension And Other Employee Benefit Plans [Line Items]
Expected contributions by the employer	$ 22.7
Other Benefits [Member]
Pension And Other Employee Benefit Plans [Line Items]
Expected contributions by the employer	$ 0.8
Initial health care cost trend rate	7.35%	7.80%

Pensions and Post-retirement Benefit Plans - Schedule of Net Benefit Cost (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Pension Benefits [Member]
Pension And Other Employee Benefit Plans [Line Items]
Service cost	$ 3.5	$ 3.3	$ 3.1
Interest cost	10.7	11.1	11.4
Expected return on plan assets	(10.7)	(11.0)	(9.9)
Amortization of prior service cost	0.1	0.1	0.2
Amortization of net loss	8.1	6.3	5.2
Amortization of transition asset	(0.3)	(0.3)	(0.3)
Settlements and curtailments	0.3	0.2	0.5
Net periodic benefit cost	11.7	9.7	10.2
Other Benefits [Member]
Pension And Other Employee Benefit Plans [Line Items]
Service cost	0.1	0.2	0.2
Interest cost	0.5	0.6	0.7
Expected return on plan assets	0.0	0.0	0.0
Amortization of prior service cost	0.0	(0.1)	(0.1)
Amortization of net loss	0.0	0.0	0.0
Amortization of transition asset	0.0	0.0	0.0
Settlements and curtailments	0.0	0.0	0.0
Net periodic benefit cost	$ 0.6	$ 0.7	$ 0.8

Pensions and Post-retirement Benefit Plans - Schedule of Change in Funded Status of Pension and Post-Retirement Plans (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Pension And Other Employee Benefit Plans [Line Items]
Fair value of plan assets at beginning of year	$ 146.6
Fair value of plan assets at end of year	175.6	$ 146.6
Noncurrent liabilities	89.9	104.1
Pension Benefits [Member]
Pension And Other Employee Benefit Plans [Line Items]
Benefit obligation at beginning of year	239.5	215.9
Service cost	3.5	3.3	$ 3.1
Interest cost	(10.7)	(11.1)	(11.4)
Plan participants' contributions	0.2	0.2
Actuarial losses (gains)	10.3	20.2
Settlements	(1.4)	(0.8)
Currency translation	2.4	(0.3)
Benefits paid	(10.0)	(10.2)
Benefit obligation at end of year	255.2	239.5	215.9
Fair value of plan assets at beginning of year	146.6	141.6
Actual return on plan assets	15.7	0.1
Employer contribution	22.4	15.9
Plan participants' contributions	0.2	0.2
Settlements	(1.4)	(0.8)
Currency translation	2.1	(0.2)
Benefits paid	(10.0)	(10.2)
Fair value of plan assets at end of year	175.6	146.6	141.6
Funded status of the plan	(79.6)	(92.9)
Noncurrent assets	0.2	0.3
Current liabilities	0.4	0.7
Noncurrent liabilities	79.4	92.5
Benefit obligation	247.5	231.5
Fair value of plan assets	167.6	138.3
Accumulated benefit obligation	229.0	224.1
Fair value of plan assets	167.6	138.3
Other Benefits [Member]
Pension And Other Employee Benefit Plans [Line Items]
Benefit obligation at beginning of year	12.5	12.8
Service cost	0.1	0.2	0.2
Interest cost	(0.5)	(0.6)	(0.7)
Plan participants' contributions	0.0	0.0
Actuarial losses (gains)	(1.8)	(0.5)
Settlements	0.0	0.0
Currency translation	0.0	0.0
Benefits paid	(0.1)	(0.5)
Benefit obligation at end of year	11.2	12.5	12.8
Fair value of plan assets at beginning of year	0.0	0.0
Actual return on plan assets	0.0	0.0
Employer contribution	0.1	0.5
Plan participants' contributions	0.0	0.0
Settlements	0.0	0.0
Currency translation	0.0	0.0
Benefits paid	(0.1)	(0.5)
Fair value of plan assets at end of year	0.0	0.0	$ 0.0
Funded status of the plan	(11.2)	(12.5)
Noncurrent assets	0.0	0.0
Current liabilities	0.7	1.0
Noncurrent liabilities	$ 10.5	$ 11.5

Pensions and Post-retirement Benefit Plans - Schedule of Projected Benefit Payments (Detail)	Dec. 31, 2012 USD ($)
Pension Benefits [Member]
Pension And Other Employee Benefit Plans [Line Items]
2013	$ 11.3
2014	11.4
2015	11.8
2016	13.0
2017	13.5
2018 - 2022	74.0
Other Benefits [Member]
Pension And Other Employee Benefit Plans [Line Items]
2013	0.8
2014	0.8
2015	0.8
2016	0.8
2017	0.8
2018 - 2022	$ 4.1

Pensions and Post-retirement Benefit Plans - Schedule of Weighted-Average Assumptions (Detail)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Pension Benefits [Member]
Pension And Other Employee Benefit Plans [Line Items]
Discount rate	4.33%	4.55%
Expected return on plan assets	7.25%	7.68%
Rate of compensation increase	3.10%	3.09%
Other Benefits [Member]
Pension And Other Employee Benefit Plans [Line Items]
Discount rate	4.37%	4.37%
Initial medical trend rate	7.35%	7.80%

Pensions and Post-retirement Benefits Plan - Schedule of Weighted Average Asset Allocation for Company's Pension Plans (Detail)	Dec. 31, 2012	Dec. 31, 2011
Schedule Of Weighted Average Assumption Determining Pension Plan And Other Post retirement Benefit Plan [Line Items]
Equity securities	61.00%	64.00%
Debt securities	35.00%	30.00%
Other	4.00%	6.00%
Total asset allocation	100.00%	100.00%

Pension and Post-retirement Benefit Plans - Schedule of Pension Plan Assets at Fair Value (Detail) - USD ($) $ in Millions	Dec. 31, 2012	Dec. 31, 2011
Pension And Other Employee Benefit Plans [Line Items]
Fair value of pension plan assets	$ 175.6	$ 146.6
U.S. equity securities [Member]
Pension And Other Employee Benefit Plans [Line Items]
Fair value of pension plan assets	80.0	71.8
International equity securities [Member]
Pension And Other Employee Benefit Plans [Line Items]
Fair value of pension plan assets	27.2	22.6
U.S. debt securities [Member]
Pension And Other Employee Benefit Plans [Line Items]
Fair value of pension plan assets	36.4	22.0
International debt securities [Member]
Pension And Other Employee Benefit Plans [Line Items]
Fair value of pension plan assets	24.5	22.4
Real estate and other investments [Member]
Pension And Other Employee Benefit Plans [Line Items]
Fair value of pension plan assets	1.7	1.6
Cash & cash equivalents [Member]
Pension And Other Employee Benefit Plans [Line Items]
Fair value of pension plan assets	5.8	6.2
Quoted prices in active markets for identical assets (Level 1) [Member]
Pension And Other Employee Benefit Plans [Line Items]
Fair value of pension plan assets	0.0	0.0
Quoted prices in active markets for identical assets (Level 1) [Member] \| U.S. equity securities [Member]
Pension And Other Employee Benefit Plans [Line Items]
Fair value of pension plan assets	0.0	0.0
Quoted prices in active markets for identical assets (Level 1) [Member] \| International equity securities [Member]
Pension And Other Employee Benefit Plans [Line Items]
Fair value of pension plan assets	0.0	0.0
Quoted prices in active markets for identical assets (Level 1) [Member] \| U.S. debt securities [Member]
Pension And Other Employee Benefit Plans [Line Items]
Fair value of pension plan assets	0.0	0.0
Quoted prices in active markets for identical assets (Level 1) [Member] \| International debt securities [Member]
Pension And Other Employee Benefit Plans [Line Items]
Fair value of pension plan assets	0.0	0.0
Quoted prices in active markets for identical assets (Level 1) [Member] \| Real estate and other investments [Member]
Pension And Other Employee Benefit Plans [Line Items]
Fair value of pension plan assets	0.0	0.0
Quoted prices in active markets for identical assets (Level 1) [Member] \| Cash & cash equivalents [Member]
Pension And Other Employee Benefit Plans [Line Items]
Fair value of pension plan assets	0.0	0.0
Significant observable inputs (Level 2) [Member]
Pension And Other Employee Benefit Plans [Line Items]
Fair value of pension plan assets	175.6	146.6
Significant observable inputs (Level 2) [Member] \| U.S. equity securities [Member]
Pension And Other Employee Benefit Plans [Line Items]
Fair value of pension plan assets	80.0	71.8
Significant observable inputs (Level 2) [Member] \| International equity securities [Member]
Pension And Other Employee Benefit Plans [Line Items]
Fair value of pension plan assets	27.2	22.6
Significant observable inputs (Level 2) [Member] \| U.S. debt securities [Member]
Pension And Other Employee Benefit Plans [Line Items]
Fair value of pension plan assets	36.4	22.0
Significant observable inputs (Level 2) [Member] \| International debt securities [Member]
Pension And Other Employee Benefit Plans [Line Items]
Fair value of pension plan assets	24.5	22.4
Significant observable inputs (Level 2) [Member] \| Real estate and other investments [Member]
Pension And Other Employee Benefit Plans [Line Items]
Fair value of pension plan assets	1.7	1.6
Significant observable inputs (Level 2) [Member] \| Cash & cash equivalents [Member]
Pension And Other Employee Benefit Plans [Line Items]
Fair value of pension plan assets	5.8	6.2
Significant unobservable inputs (Level 3) [Member]
Pension And Other Employee Benefit Plans [Line Items]
Fair value of pension plan assets	0.0	0.0
Significant unobservable inputs (Level 3) [Member] \| U.S. equity securities [Member]
Pension And Other Employee Benefit Plans [Line Items]
Fair value of pension plan assets	0.0	0.0
Significant unobservable inputs (Level 3) [Member] \| International equity securities [Member]
Pension And Other Employee Benefit Plans [Line Items]
Fair value of pension plan assets	0.0	0.0
Significant unobservable inputs (Level 3) [Member] \| U.S. debt securities [Member]
Pension And Other Employee Benefit Plans [Line Items]
Fair value of pension plan assets	0.0	0.0
Significant unobservable inputs (Level 3) [Member] \| International debt securities [Member]
Pension And Other Employee Benefit Plans [Line Items]
Fair value of pension plan assets	0.0	0.0
Significant unobservable inputs (Level 3) [Member] \| Real estate and other investments [Member]
Pension And Other Employee Benefit Plans [Line Items]
Fair value of pension plan assets	0.0	0.0
Significant unobservable inputs (Level 3) [Member] \| Cash & cash equivalents [Member]
Pension And Other Employee Benefit Plans [Line Items]
Fair value of pension plan assets	$ 0.0	$ 0.0

Pensions and Post-retirement Benefits Plans - Schedule of Health Care Cost Trend Rates (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2012 USD ($)
Pension And Other Employee Benefit Plans [Line Items]
Postretirement benefit expense one-percentage increase	$ 0.0
Postretirement benefit liability one-percentage increase	0.3
Postretirement benefit expense one-percentage decrease	0.0
Postretirement benefit liability one-percentage decrease	$ (0.2)

Common Stock and Senior Convertible Preferred Stock - Schedule of Changes in Senior Convertible Preferred Stock, Common Stock and Treasury Stock (Detail) - shares	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Senior Convertible Preferred Stock:
Balance at beginning and end of year	0	0	0
Common Stock:
Balance at beginning of year	21,309,000	21,278,000	21,124,000
Issued for employee stock plans	276,000	31,000	154,000
Balance at end of year	21,585,000	21,309,000	21,278,000
Treasury Stock:
Balance at beginning of year	706,161	700,000	669,000
Shares repurchased	(245,000)	(6,000)	(31,000)
Balance at end of year	951,026	706,161	700,000

- Definition

Number of shares issued during the period as a result of an employee stock purchase plan.

+ References + Details

Fair Value of Financial Instruments - Schedule of Company's Financial Instruments (Detail) - USD ($) $ in Millions	Dec. 31, 2012	Dec. 31, 2011
Fair Value [Member]
Financial assets:
Cash and cash equivalents	$ 66.7	$ 54.1
Investments and other assets	1.4	1.3
Financial liabilities:
Long-term debt (including current portion)	331.1	324.4
Carrying Value [Member]
Financial assets:
Cash and cash equivalents	66.7	54.1
Investments and other assets	1.4	1.3
Financial liabilities:
Long-term debt (including current portion)	$ 296.1	$ 302.1

- 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

Commitments and Contingent Liabilities - Additional Information (Detail)	1 Months Ended	9 Months Ended	12 Months Ended
	Jul. 31, 2004 USD ($)	Sep. 30, 2012 USD ($)	Dec. 31, 2012 USD ($) site Cases Plaintiff	Dec. 31, 2011 USD ($) Cases Plaintiff	Mar. 30, 2012 USD ($) site	Dec. 31, 2010 USD ($)
Commitments And Contingent Liabilities [Line Items]
Number of plaintiffs \| Plaintiff			136	131
Number of cases \| Cases			75	73
Compensatory damages		$ 1,700,000
Environmental legal indemnification expense	$ 7,000,000
Environmental remediation costs paid by others			$ 16,000,000
Environmental Protection Agency \| site			80
Possible remedial alternatives \| site					10
Remedial alternatives					$ 170,000,000
Remedial alternatives					$ 1,800,000,000
Environmental contingencies reserve not provided by Company			$ 500,000
Environmental remediation reserve			1,000,000	$ 8,000,000
Accrual for environmental loss contingencies			14,100,000	17,700,000		$ 6,600,000
Accrued liability for environmental matters, current			$ 8,500,000	8,100,000
Gainesville [Member]
Commitments And Contingent Liabilities [Line Items]
Joint motion proceeding, stay days granted			January 2013
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
Australia sites [Member]
Commitments And Contingent Liabilities [Line Items]
Accrual for environmental loss contingencies			$ 1,300,000
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
Australia [Member]
Commitments And Contingent Liabilities [Line Items]
Environmental remediation expense			6,700,000	1,600,000
Amount contributable by third party				7,500,000
Environmental remediation reserve				$ 5,000,000
Net amount contributed by third party			$ 3,100,000

Commitments and Contingent Liabilities - Changes in Accrued Liability for Environmental Matters (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Accrual For Environmental Loss Contingencies [Line Items]
Beginning Balance	$ 17.7	$ 6.6
Expense	1.0	8.0
Reversal of reserves	(0.4)	(1.6)
Cash expenditures	(4.6)	(2.4)
Assumed remediation liability in exchange for cash	0.0	7.5
Currency translation	0.4	(0.4)
Ending Balance	$ 14.1	$ 17.7

Related Party Transactions - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2012	Nov. 30, 2011
Related Party Transaction [Line Items]
Loan to related party	$ 9.5	$ 11.7
Ownership percentage		30.00%
Loan repayable date	November 2013
Repayment of loan	$ 2.2

- 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

Selected Quarterly Financial Data - Schedule of Selected Quarterly Financial Data (Detail) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Statement of operations data:
Net sales	$ 374.9	$ 387.9	$ 411.3	$ 380.9	$ 369.0	$ 381.2	$ 374.5	$ 341.5	$ 1,555.0	$ 1,466.2	$ 1,190.5
Operating profit	25.9	30.8	40.7	29.2	23.0	40.1	38.3	21.3	126.6	122.7	98.1
Income from continuing operations	14.2	16.2	21.1	15.8	5.4	22.5	20.4	9.2	67.3	57.5	44.6
Net income (loss)	14.2	16.2	20.9	15.9	(14.0)	22.7	19.9	9.0	67.2	37.6	44.5
Net income (loss) attributable to Koppers	$ 13.6	$ 16.0	$ 20.4	$ 15.6	$ (14.2)	$ 22.4	$ 19.8	$ 8.9	$ 65.6	$ 36.9	$ 44.1
Basic -
Continuing operations	$ 0.66	$ 0.77	$ 1.00	$ 0.74	$ 0.25	$ 1.07	$ 0.99	$ 0.44	$ 3.18	$ 2.75	$ 2.14
Discontinued operations	0.00	0.00	(0.01)	0.01	(0.94)	0.01	(0.03)	(0.01)	(0.01)	(0.96)	0.00
Earnings per basic common share	0.66	0.77	0.99	0.75	(0.69)	1.08	0.96	0.43	3.17	1.79	2.14
Diluted -
Continuing operations	0.65	0.77	0.99	0.74	0.24	1.07	0.99	0.44	3.14	2.72	2.13
Discontinued operations	0.00	0.00	(0.01)	0.01	(0.93)	0.01	(0.03)	(0.01)	(0.01)	(0.95)	0.00
Earnings per diluted common share	0.65	0.77	0.98	0.75	(0.69)	1.08	0.96	0.43	3.13	1.77	2.13
Dividends declared per common share	0.24	0.24	0.24	0.24	0.22	0.22	0.22	0.22	0.96	0.88	$ 0.88
Maximum [Member]
Price range of common stock:
Price range of common stock	38.83	37.82	40.37	40.61	36.53	39.23	46.14	42.88	40.61	46.14
Minimum [Member]
Price range of common stock:
Price range of common stock	$ 30.99	$ 29.30	$ 31.17	$ 32.15	$ 24.75	$ 23.59	$ 34.63	$ 34.76	$ 29.30	$ 23.59

Selected Quarterly Financial Data - Schedule of Selected Quarterly Financial Data (Parenthetical) (Detail) $ in Millions	3 Months Ended
	Dec. 31, 2011 USD ($)
Selected Quarterly Financial Data [Line Items]
Costs related to closure	$ 41.0

- Definition

+ References + Details

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 and Shelf Registration - Condensed Consolidating Statement of Comprehensive Income (Detail) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Subsidiary Guarantor Information For Subsidiary Senior Notes [Line Items]
Net sales	$ 374.9	$ 387.9	$ 411.3	$ 380.9	$ 369.0	$ 381.2	$ 374.5	$ 341.5	$ 1,555.0	$ 1,466.2	$ 1,190.5
Selling, general and administrative									75.6	74.3	62.4
Operating profit	25.9	30.8	40.7	29.2	23.0	40.1	38.3	21.3	126.6	122.7	98.1
Other income (expense)									1.9	0.7	2.5
Interest expense (income)									(27.9)	(27.2)	(27.1)
Income taxes									(33.3)	(38.7)	(28.9)
Income from continuing operations	14.2	16.2	21.1	15.8	5.4	22.5	20.4	9.2	67.3	57.5	44.6
Noncontrolling interests									(1.6)	(0.7)	(0.4)
Net income attributable to Koppers	$ 13.6	$ 16.0	$ 20.4	$ 15.6	$ (14.2)	$ 22.4	$ 19.8	$ 8.9	65.6	36.9	44.1
Comprehensive income attributable to Koppers									73.7	18.9	54.6
Senior Notes [Member]
Subsidiary Guarantor Information For Subsidiary Senior Notes [Line Items]
Net sales									1,555.0	1,466.2	1,190.5
Cost of sales including depreciation and amortization									1,352.8	1,269.2	1,030.0
Selling, general and administrative									75.6	74.3	62.4
Operating profit									126.6	122.7	98.1
Other income (expense)									1.9	0.7	2.5
Interest expense (income)									27.9	27.2	27.1
Income taxes									33.3	38.7	28.9
Income from continuing operations									67.3	57.5	44.6
Discontinued operations									(0.1)	(19.9)	(0.1)
Noncontrolling interests									1.6	0.7	0.4
Net income attributable to Koppers									65.6	36.9	44.1
Comprehensive income attributable to Koppers									73.7	18.9	54.6
Shelf Registration [Member]
Subsidiary Guarantor Information For Subsidiary Senior Notes [Line Items]
Net sales									1,555.0	1,466.2	1,190.5
Cost of sales including depreciation and amortization									1,352.8	1,269.2	1,030.0
Selling, general and administrative									75.6	74.3	62.4
Operating profit									126.6	122.7	98.1
Other income (expense)									1.9	0.7	2.5
Interest expense (income)									27.9	27.2	27.1
Income taxes									33.3	38.7	28.9
Income from continuing operations									67.3	57.5	44.6
Discontinued operations									(0.1)	(19.9)	(0.1)
Noncontrolling interests									1.6	0.7	0.4
Net income attributable to Koppers									65.6	36.9	44.1
Comprehensive income attributable to Koppers									73.7	18.9	54.6
Parent [Member] \| Senior Notes [Member]
Subsidiary Guarantor Information For Subsidiary Senior Notes [Line Items]
Net sales									0.0	0.0	0.0
Cost of sales including depreciation and amortization									0.0	0.0	0.0
Selling, general and administrative									1.6	1.2	1.6
Operating profit									(1.6)	(1.2)	(1.6)
Other income (expense)									66.6	37.7	45.0
Interest expense (income)									0.0	0.0	(0.2)
Income taxes									(0.6)	(0.4)	(0.5)
Income from continuing operations									65.6	36.9	44.1
Discontinued operations									0.0	0.0	0.0
Noncontrolling interests									0.0	0.0	0.0
Net income attributable to Koppers									65.6	36.9	44.1
Comprehensive income attributable to Koppers									73.7	18.9	54.6
Parent [Member] \| Shelf Registration [Member]
Subsidiary Guarantor Information For Subsidiary Senior Notes [Line Items]
Net sales									0.0	0.0	0.0
Cost of sales including depreciation and amortization									0.0	0.0	0.0
Selling, general and administrative									1.6	1.2	1.6
Operating profit									(1.6)	(1.2)	(1.6)
Other income (expense)									66.6	37.7	45.0
Interest expense (income)									0.0	0.0	(0.2)
Income taxes									(0.6)	(0.4)	(0.5)
Income from continuing operations									65.6	36.9	44.1
Discontinued operations									0.0	0.0	0.0
Noncontrolling interests									0.0	0.0	0.0
Net income attributable to Koppers									65.6	36.9	44.1
Comprehensive income attributable to Koppers									73.7	18.9	54.6
Koppers Inc. [Member] \| Senior Notes [Member]
Subsidiary Guarantor Information For Subsidiary Senior Notes [Line Items]
Net sales									893.2	854.1	721.2
Cost of sales including depreciation and amortization									786.6	762.9	657.7
Selling, general and administrative									45.1	41.6	32.2
Operating profit									61.5	49.6	31.3
Other income (expense)									0.2	0.1	0.0
Interest expense (income)									27.2	27.3	27.7
Income taxes									8.7	7.7	1.5
Income from continuing operations									25.8	14.7	2.1
Discontinued operations									0.0	0.0	0.0
Noncontrolling interests									0.0	0.0	0.0
Net income attributable to Koppers									25.8	14.7	2.1
Comprehensive income attributable to Koppers									29.8	1.1	1.8
Koppers Inc. [Member] \| Shelf Registration [Member]
Subsidiary Guarantor Information For Subsidiary Senior Notes [Line Items]
Net sales									893.2	854.1	721.2
Cost of sales including depreciation and amortization									786.6	762.9	657.7
Selling, general and administrative									45.1	41.6	32.2
Operating profit									61.5	49.6	31.3
Other income (expense)									0.2	0.1	0.0
Interest expense (income)									27.2	27.3	27.7
Income taxes									8.7	7.7	1.5
Income from continuing operations									25.8	14.7	2.1
Discontinued operations									0.0	0.0	0.0
Noncontrolling interests									0.0	0.0	0.0
Net income attributable to Koppers									25.8	14.7	2.1
Comprehensive income attributable to Koppers									29.8	1.1	1.8
Domestic Guarantor Subsidiaries [Member] \| Senior Notes [Member]
Subsidiary Guarantor Information For Subsidiary Senior Notes [Line Items]
Net sales									97.5	72.6	45.8
Cost of sales including depreciation and amortization									78.0	55.0	32.5
Selling, general and administrative									2.1	1.8	3.3
Operating profit									17.4	15.8	10.0
Other income (expense)									6.0	8.1	8.0
Interest expense (income)									(5.1)	(5.4)	(5.0)
Income taxes									12.5	0.8	12.2
Income from continuing operations									16.0	28.5	10.8
Discontinued operations									0.0	0.0	(0.2)
Noncontrolling interests									0.0	0.0	0.0
Net income attributable to Koppers									16.0	28.5	10.6
Comprehensive income attributable to Koppers									17.8	28.0	18.9
Domestic Guarantor Subsidiaries [Member] \| Shelf Registration [Member]
Subsidiary Guarantor Information For Subsidiary Senior Notes [Line Items]
Net sales									97.5	72.6	45.8
Cost of sales including depreciation and amortization									78.0	55.0	32.5
Selling, general and administrative									2.1	1.8	3.3
Operating profit									17.4	15.8	10.0
Other income (expense)									6.0	8.1	8.0
Interest expense (income)									(5.1)	(5.4)	(5.0)
Income taxes									12.5	0.8	12.2
Income from continuing operations									16.0	28.5	10.8
Discontinued operations									0.0	0.0	(0.2)
Noncontrolling interests									0.0	0.0	0.0
Net income attributable to Koppers									16.0	28.5	10.6
Comprehensive income attributable to Koppers									17.8	28.0	18.9
Non-Guarantor Subsidiaries [Member] \| Senior Notes [Member]
Subsidiary Guarantor Information For Subsidiary Senior Notes [Line Items]
Net sales									638.4	585.2	462.3
Cost of sales including depreciation and amortization									562.0	497.0	378.8
Selling, general and administrative									26.8	29.7	25.3
Operating profit									49.6	58.5	58.2
Other income (expense)									0.7	0.5	2.9
Interest expense (income)									5.8	5.3	4.6
Income taxes									12.7	30.6	15.7
Income from continuing operations									31.8	23.1	40.8
Discontinued operations									(0.1)	(19.9)	0.1
Noncontrolling interests									1.6	0.7	0.4
Net income attributable to Koppers									30.1	2.5	40.5
Comprehensive income attributable to Koppers									32.4	(1.4)	43.0
Non-Guarantor Subsidiaries [Member] \| Shelf Registration [Member]
Subsidiary Guarantor Information For Subsidiary Senior Notes [Line Items]
Net sales									158.6	147.0	105.9
Cost of sales including depreciation and amortization									147.6	138.2	95.4
Selling, general and administrative									3.4	3.5	3.9
Operating profit									7.6	5.3	6.6
Other income (expense)									0.7	0.5	1.1
Interest expense (income)									1.9	0.6	0.3
Income taxes									2.2	1.9	2.4
Income from continuing operations									4.2	3.3	5.0
Discontinued operations									0.0	0.0	0.0
Noncontrolling interests									1.6	0.7	0.4
Net income attributable to Koppers									2.6	2.6	4.6
Comprehensive income attributable to Koppers									2.8	3.5	5.1
Consolidating Adjustments [Member] \| Senior Notes [Member]
Subsidiary Guarantor Information For Subsidiary Senior Notes [Line Items]
Net sales									(74.1)	(45.7)	(38.8)
Cost of sales including depreciation and amortization									(73.8)	(45.7)	(39.0)
Selling, general and administrative									0.0	0.0	0.0
Operating profit									(0.3)	0.0	0.2
Other income (expense)									(71.6)	(45.7)	(53.4)
Interest expense (income)									0.0	0.0	0.0
Income taxes									0.0	0.0	0.0
Income from continuing operations									(71.9)	(45.7)	(53.2)
Discontinued operations									0.0	0.0	0.0
Noncontrolling interests									0.0	0.0	0.0
Net income attributable to Koppers									(71.9)	(45.7)	(53.2)
Comprehensive income attributable to Koppers									(80.0)	(27.7)	(63.7)
Consolidating Adjustments [Member] \| Shelf Registration [Member]
Subsidiary Guarantor Information For Subsidiary Senior Notes [Line Items]
Net sales									(74.3)	(51.1)	(40.9)
Cost of sales including depreciation and amortization									(74.0)	(51.1)	(41.1)
Selling, general and administrative									0.0	0.0	0.0
Operating profit									(0.3)	0.0	0.2
Other income (expense)									(71.6)	(45.7)	(53.4)
Interest expense (income)									0.0	0.0	0.0
Income taxes									0.0	0.0	0.0
Income from continuing operations									(71.9)	(45.7)	(53.2)
Discontinued operations									0.0	0.0	0.0
Noncontrolling interests									0.0	0.0	0.0
Net income attributable to Koppers									(71.9)	(45.7)	(53.2)
Comprehensive income attributable to Koppers									(80.6)	(27.5)	(66.1)
Foreign Guarantor Subsidiaries [Member] \| Shelf Registration [Member]
Subsidiary Guarantor Information For Subsidiary Senior Notes [Line Items]
Net sales									480.0	443.6	358.5
Cost of sales including depreciation and amortization									414.6	364.2	285.5
Selling, general and administrative									23.4	26.2	21.4
Operating profit									42.0	53.2	51.6
Other income (expense)									0.0	0.0	1.8
Interest expense (income)									3.9	4.7	4.3
Income taxes									10.5	28.7	13.3
Income from continuing operations									27.6	19.8	35.8
Discontinued operations									(0.1)	(19.9)	0.1
Noncontrolling interests									0.0	0.0	0.0
Net income attributable to Koppers									27.5	(0.1)	35.9
Comprehensive income attributable to Koppers									$ 30.2	$ (5.1)	$ 40.3

Subsidiary Guarantor Information for Koppers Inc. Senior Notes and Shelf Registration - Condensed Consolidating Balance Sheet (Detail) - USD ($) $ in Millions	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2009
ASSETS
Cash and cash equivalents	$ 66.7	$ 54.1	$ 35.3	$ 58.4
Receivables, net	162.7	160.9
Inventories, net	195.8	159.0
Deferred tax assets	15.1	9.3
Other current assets	29.8	21.8
Total current assets	481.2	427.4
Equity investments	5.8	4.9
Property, plant and equipment, net	161.1	155.6
Goodwill	75.6	72.1	72.1
Deferred tax assets	27.2	44.3
Other noncurrent assets	29.1	26.4
Total assets	780.0	730.7
LIABILITIES AND EQUITY
Accounts payable	103.5	102.1
Accrued liabilities	72.1	63.1
Total current liabilities	181.2	170.4
Long-term debt	296.1	302.1
Other long-term liabilities	44.7	46.9
Total liabilities	611.9	623.5
Koppers shareholders' equity	150.6	94.8
Noncontrolling interests	17.5	12.4
Total liabilities and equity	780.0	730.7
Senior Notes [Member]
ASSETS
Cash and cash equivalents	66.7	54.1	35.3	58.4
Receivables, net	164.3	171.5
Inventories, net	195.8	159.0
Deferred tax assets	15.1	9.3
Other current assets	39.3	33.5
Total current assets	481.2	427.4
Equity investments	5.8	4.9
Property, plant and equipment, net	161.1	155.6
Goodwill	75.6	72.1
Deferred tax assets	27.2	44.3
Other noncurrent assets	29.1	26.4
Total assets	780.0	730.7
LIABILITIES AND EQUITY
Accounts payable	103.5	102.1
Accrued liabilities	77.7	68.3
Total current liabilities	181.2	170.4
Long-term debt	296.1	302.1
Other long-term liabilities	134.6	151.0
Total liabilities	611.9	623.5
Koppers shareholders' equity	150.6	94.8
Noncontrolling interests	17.5	12.4
Total liabilities and equity	780.0	730.7
Shelf Registration [Member]
ASSETS
Cash and cash equivalents	66.7	54.1	35.3	58.4
Receivables, net	164.3	171.5
Inventories, net	195.8	159.0
Deferred tax assets	15.1	9.3
Other current assets	39.3	33.5
Total current assets	481.2	427.4
Equity investments	5.8	4.9
Property, plant and equipment, net	161.1	155.6
Goodwill	75.6	72.1
Deferred tax assets	27.2	44.3
Other noncurrent assets	29.1	26.4
Total assets	780.0	730.7
LIABILITIES AND EQUITY
Accounts payable	103.5	102.1
Accrued liabilities	77.7	68.3
Total current liabilities	181.2	170.4
Long-term debt	296.1	302.1
Other long-term liabilities	134.6	151.0
Total liabilities	611.9	623.5
Koppers shareholders' equity	150.6	94.8
Noncontrolling interests	17.5	12.4
Total liabilities and equity	780.0	730.7
Parent [Member] \| Senior Notes [Member]
ASSETS
Cash and cash equivalents	0.0	0.0	0.0	0.2
Receivables, net	6.9	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	6.9	5.5
Equity investments	148.7	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	155.6	99.4
LIABILITIES AND EQUITY
Accounts payable	0.1	0.1
Accrued liabilities	4.9	4.5
Total current liabilities	5.0	4.6
Long-term debt	0.0	0.0
Other long-term liabilities	0.0	0.0
Total liabilities	5.0	4.6
Koppers shareholders' equity	150.6	94.8
Noncontrolling interests	0.0	0.0
Total liabilities and equity	155.6	99.4
Parent [Member] \| Shelf Registration [Member]
ASSETS
Cash and cash equivalents	0.0	0.0	0.0	0.2
Receivables, net	6.9	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	6.9	5.5
Equity investments	148.7	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	155.6	99.4
LIABILITIES AND EQUITY
Accounts payable	0.1	0.1
Accrued liabilities	4.9	4.5
Total current liabilities	5.0	4.6
Long-term debt	0.0	0.0
Other long-term liabilities	0.0	0.0
Total liabilities	5.0	4.6
Koppers shareholders' equity	150.6	94.8
Noncontrolling interests	0.0	0.0
Total liabilities and equity	155.6	99.4
Koppers Inc. [Member] \| Senior Notes [Member]
ASSETS
Cash and cash equivalents	4.8	0.0	8.4	12.9
Receivables, net	91.5	112.6
Inventories, net	102.2	74.8
Deferred tax assets	16.4	10.7
Other current assets	6.4	6.8
Total current assets	221.3	204.9
Equity investments	77.1	77.1
Property, plant and equipment, net	105.7	102.0
Goodwill	39.8	39.8
Deferred tax assets	33.5	43.7
Other noncurrent assets	15.8	18.4
Total assets	493.2	485.9
LIABILITIES AND EQUITY
Accounts payable	371.7	344.5
Accrued liabilities	15.9	27.2
Total current liabilities	387.6	371.7
Long-term debt	397.6	400.8
Other long-term liabilities	101.2	116.5
Total liabilities	886.4	889.0
Koppers shareholders' equity	(393.2)	(403.1)
Noncontrolling interests	0.0	0.0
Total liabilities and equity	493.2	485.9
Koppers Inc. [Member] \| Shelf Registration [Member]
ASSETS
Cash and cash equivalents	4.8	0.0	8.4	12.9
Receivables, net	91.5	112.6
Inventories, net	102.2	74.8
Deferred tax assets	16.4	10.7
Other current assets	6.4	6.8
Total current assets	221.3	204.9
Equity investments	77.1	77.1
Property, plant and equipment, net	105.7	102.0
Goodwill	39.8	39.8
Deferred tax assets	33.5	43.7
Other noncurrent assets	15.8	18.4
Total assets	493.2	485.9
LIABILITIES AND EQUITY
Accounts payable	371.7	344.5
Accrued liabilities	15.9	27.2
Total current liabilities	387.6	371.7
Long-term debt	397.6	400.8
Other long-term liabilities	101.2	116.5
Total liabilities	886.4	889.0
Koppers shareholders' equity	(393.2)	(403.1)
Noncontrolling interests	0.0	0.0
Total liabilities and equity	493.2	485.9
Domestic Guarantor Subsidiaries [Member] \| Senior Notes [Member]
ASSETS
Cash and cash equivalents	0.0	0.0	0.0	0.0
Receivables, net	324.9	284.0
Inventories, net	0.0	0.0
Deferred tax assets	(1.5)	(1.5)
Other current assets	2.8	0.3
Total current assets	326.2	282.8
Equity investments	27.3	26.3
Property, plant and equipment, net	0.0	0.0
Goodwill	0.0	0.0
Deferred tax assets	(12.4)	(10.5)
Other noncurrent assets	126.7	131.3
Total assets	467.8	429.9
LIABILITIES AND EQUITY
Accounts payable	17.0	9.8
Accrued liabilities	12.2	(0.8)
Total current liabilities	29.2	9.0
Long-term debt	0.0	0.0
Other long-term liabilities	2.4	2.5
Total liabilities	31.6	11.5
Koppers shareholders' equity	436.2	418.4
Noncontrolling interests	0.0	0.0
Total liabilities and equity	467.8	429.9
Domestic Guarantor Subsidiaries [Member] \| Shelf Registration [Member]
ASSETS
Cash and cash equivalents	0.0	0.0	0.0	0.0
Receivables, net	324.9	284.0
Inventories, net	0.0	0.0
Deferred tax assets	(1.5)	(1.5)
Other current assets	2.8	0.3
Total current assets	326.2	282.8
Equity investments	27.3	26.3
Property, plant and equipment, net	0.0	0.0
Goodwill	0.0	0.0
Deferred tax assets	(12.4)	(10.5)
Other noncurrent assets	126.7	131.3
Total assets	467.8	429.9
LIABILITIES AND EQUITY
Accounts payable	17.0	9.8
Accrued liabilities	12.2	(0.8)
Total current liabilities	29.2	9.0
Long-term debt	0.0	0.0
Other long-term liabilities	2.4	2.5
Total liabilities	31.6	11.5
Koppers shareholders' equity	436.2	418.4
Noncontrolling interests	0.0	0.0
Total liabilities and equity	467.8	429.9
Non-Guarantor Subsidiaries [Member] \| Senior Notes [Member]
ASSETS
Cash and cash equivalents	61.9	54.1	26.9	45.3
Receivables, net	86.8	79.2
Inventories, net	93.9	84.2
Deferred tax assets	0.2	0.1
Other current assets	30.1	26.4
Total current assets	272.9	244.0
Equity investments	3.8	3.9
Property, plant and equipment, net	55.4	53.6
Goodwill	35.8	32.3
Deferred tax assets	6.1	11.1
Other noncurrent assets	52.5	44.4
Total assets	426.5	389.3
LIABILITIES AND EQUITY
Accounts payable	60.6	57.5
Accrued liabilities	44.7	37.4
Total current liabilities	105.3	94.9
Long-term debt	64.4	69.0
Other long-term liabilities	31.0	32.0
Total liabilities	200.7	195.9
Koppers shareholders' equity	208.3	181.0
Noncontrolling interests	17.5	12.4
Total liabilities and equity	426.5	389.3
Non-Guarantor Subsidiaries [Member] \| Shelf Registration [Member]
ASSETS
Cash and cash equivalents	21.2	9.0	9.9	8.4
Receivables, net	21.2	13.7
Inventories, net	7.2	7.0
Deferred tax assets	0.2	0.1
Other current assets	12.5	14.4
Total current assets	62.3	44.2
Equity investments	3.8	3.9
Property, plant and equipment, net	14.7	15.8
Goodwill	1.4	1.3
Deferred tax assets	(1.5)	(1.6)
Other noncurrent assets	40.3	37.7
Total assets	121.0	101.3
LIABILITIES AND EQUITY
Accounts payable	18.6	13.2
Accrued liabilities	9.0	6.9
Total current liabilities	27.6	20.1
Long-term debt	0.0	6.3
Other long-term liabilities	6.5	6.1
Total liabilities	34.1	32.5
Koppers shareholders' equity	69.4	56.4
Noncontrolling interests	17.5	12.4
Total liabilities and equity	121.0	101.3
Consolidating Adjustments [Member] \| Senior Notes [Member]
ASSETS
Cash and cash equivalents	0.0	0.0	0.0	0.0
Receivables, net	(345.8)	(309.8)
Inventories, net	(0.3)	0.0
Deferred tax assets	0.0	0.0
Other current assets	0.0	0.0
Total current assets	(346.1)	(309.8)
Equity investments	(251.1)	(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	(763.1)	(673.8)
LIABILITIES AND EQUITY
Accounts payable	(345.9)	(309.8)
Accrued liabilities	0.0	0.0
Total current liabilities	(345.9)	(309.8)
Long-term debt	(165.9)	(167.7)
Other long-term liabilities	0.0	0.0
Total liabilities	(511.8)	(477.5)
Koppers shareholders' equity	(251.3)	(196.3)
Noncontrolling interests	0.0	0.0
Total liabilities and equity	(763.1)	(673.8)
Consolidating Adjustments [Member] \| Shelf Registration [Member]
ASSETS
Cash and cash equivalents	0.0	0.0	0.0	0.0
Receivables, net	(346.1)	(309.8)
Inventories, net	(0.3)	0.0
Deferred tax assets	0.0	0.0
Other current assets	0.0	0.0
Total current assets	(346.4)	(309.8)
Equity investments	(281.3)	(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	(793.5)	(693.1)
LIABILITIES AND EQUITY
Accounts payable	(346.1)	(309.9)
Accrued liabilities	0.0	0.0
Total current liabilities	(346.1)	(309.9)
Long-term debt	(165.9)	(167.7)
Other long-term liabilities	0.0	0.1
Total liabilities	(512.0)	(477.5)
Koppers shareholders' equity	(281.5)	(215.6)
Noncontrolling interests	0.0	0.0
Total liabilities and equity	(793.5)	(693.1)
Foreign Guarantor Subsidiaries [Member] \| Shelf Registration [Member]
ASSETS
Cash and cash equivalents	40.7	45.1	$ 17.0	$ 36.9
Receivables, net	65.9	65.5
Inventories, net	86.7	77.2
Deferred tax assets	0.0	0.0
Other current assets	17.6	12.0
Total current assets	210.9	199.8
Equity investments	30.2	19.3
Property, plant and equipment, net	40.7	37.8
Goodwill	34.4	31.0
Deferred tax assets	7.6	12.7
Other noncurrent assets	12.1	6.7
Total assets	335.9	307.3
LIABILITIES AND EQUITY
Accounts payable	42.2	44.4
Accrued liabilities	35.7	30.5
Total current liabilities	77.9	74.9
Long-term debt	64.4	62.7
Other long-term liabilities	24.5	25.8
Total liabilities	166.8	163.4
Koppers shareholders' equity	169.1	143.9
Noncontrolling interests	0.0	0.0
Total liabilities and equity	$ 335.9	$ 307.3

Subsidiary Guarantor Information for Koppers Inc. Senior Notes and Shelf Registration - Condensed Consolidating Statement of Cash Flows (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Subsidiary, Sale of Stock [Line Items]
Cash provided by (used in) operating activities	$ 77.8	$ 76.9	$ 105.3
Cash provided by (used in) investing activities:
Capital expenditures and acquisitions	(28.9)	(33.2)	(29.9)
Loan to related party	2.2	(11.7)	0.0
Net cash proceeds (payments) from divestitures and asset sales	0.8	0.8	2.0
Net cash provided by (used in) investing activities	(39.9)	(44.7)	(63.4)
Cash provided by (used in) financing activities:
Deferred financing costs	(0.1)	(0.5)	(0.4)
Dividends paid	(19.5)	(18.2)	(23.1)
Stock repurchased	(8.1)	(0.3)	(0.9)
Net cash used in financing activities	(27.3)	(13.3)	(64.3)
Effect of exchange rates on cash	2.0	(0.1)	(0.7)
Net decrease in cash and cash equivalents	12.6	18.8	(23.1)
Cash and cash equivalents at beginning of year	54.1	35.3	58.4
Cash and cash equivalents at end of year	66.7	54.1	35.3
Senior Notes [Member]
Subsidiary, Sale of Stock [Line Items]
Cash provided by (used in) operating activities	77.8	76.9	105.3
Cash provided by (used in) investing activities:
Capital expenditures and acquisitions	(42.9)	(33.8)	(65.4)
Loan to related party	2.2	(11.7)
Net cash proceeds (payments) from divestitures and asset sales	0.8	0.8	2.0
Net cash provided by (used in) investing activities	(39.9)	(44.7)	(63.4)
Cash provided by (used in) financing activities:
Borrowings (repayments) of long-term debt	(6.4)	5.4	(40.2)
Deferred financing costs	(0.1)	(0.5)	(0.4)
Dividends paid	(19.5)	(18.2)	(23.1)
Stock repurchased	(6.6)
Stock issued (repurchased)			(0.6)
Other financing receipts	5.3
Net cash used in financing activities	(27.3)	(13.3)	(64.3)
Effect of exchange rates on cash	2.0	(0.1)	(0.7)
Net decrease in cash and cash equivalents	12.6	18.8	(23.1)
Cash and cash equivalents at beginning of year	54.1	35.3	58.4
Cash and cash equivalents at end of year	66.7	54.1	35.3
Shelf Registration [Member]
Subsidiary, Sale of Stock [Line Items]
Cash provided by (used in) operating activities	77.8	76.9	105.3
Cash provided by (used in) investing activities:
Capital expenditures and acquisitions	(42.9)	(33.8)	(65.4)
Loan to related party	2.2	(11.7)
Net cash proceeds (payments) from divestitures and asset sales	0.8	0.8	2.0
Net cash provided by (used in) investing activities	(39.9)	(44.7)	(63.4)
Cash provided by (used in) financing activities:
Borrowings (repayments) of long-term debt	(6.4)	5.4	(40.2)
Deferred financing costs	(0.1)	(0.5)	(0.4)
Dividends paid	(19.5)	(18.2)	(23.1)
Stock issued (repurchased)	(6.6)		(0.6)
Other financing receipts	5.3
Net cash used in financing activities	(27.3)	(13.3)	(64.3)
Effect of exchange rates on cash	2.0	(0.1)	(0.7)
Net decrease in cash and cash equivalents	12.6	18.8	(23.1)
Cash and cash equivalents at beginning of year	54.1	35.3	58.4
Cash and cash equivalents at end of year	66.7	54.1	35.3
Parent [Member] \| Senior Notes [Member]
Subsidiary, Sale of Stock [Line Items]
Cash provided by (used in) operating activities	26.0	18.1	18.7
Cash provided by (used in) investing activities:
Capital expenditures and acquisitions	0.0	0.0	0.0
Loan to related party	0.0	0.0
Net cash proceeds (payments) from divestitures and asset sales	0.0	0.0	0.0
Net cash provided by (used in) investing activities	0.0	0.0	0.0
Cash provided by (used in) financing activities:
Borrowings (repayments) of long-term debt	0.0	0.0	0.0
Deferred financing costs	0.0	0.0	0.0
Dividends paid	(19.5)	(18.1)	(18.1)
Stock repurchased	(6.5)
Stock issued (repurchased)			(0.8)
Other financing receipts	0.0
Net cash used in financing activities	(26.0)	(18.1)	(18.9)
Effect of exchange rates on cash	0.0	0.0	0.0
Net decrease in cash and cash equivalents	0.0	0.0	(0.2)
Cash and cash equivalents at beginning of year	0.0	0.0	0.2
Cash and cash equivalents at end of year	0.0	0.0	0.0
Parent [Member] \| Shelf Registration [Member]
Subsidiary, Sale of Stock [Line Items]
Cash provided by (used in) operating activities	26.0	18.1	18.7
Cash provided by (used in) investing activities:
Capital expenditures and acquisitions	0.0	0.0	0.0
Loan to related party	0.0	0.0
Net cash proceeds (payments) from divestitures and asset sales	0.0	0.0	0.0
Net cash provided by (used in) investing activities	0.0	0.0	0.0
Cash provided by (used in) financing activities:
Borrowings (repayments) of long-term debt	0.0	0.0	0.0
Deferred financing costs	0.0	0.0	0.0
Dividends paid	(19.5)	(18.1)	(18.1)
Stock issued (repurchased)	(6.5)		(0.8)
Other financing receipts	0.0
Net cash used in financing activities	(26.0)	(18.1)	(18.9)
Effect of exchange rates on cash	0.0	0.0	0.0
Net decrease in cash and cash equivalents	0.0	0.0	(0.2)
Cash and cash equivalents at beginning of year	0.0	0.0	0.2
Cash and cash equivalents at end of year	0.0	0.0	0.0
Koppers Inc. [Member] \| Senior Notes [Member]
Subsidiary, Sale of Stock [Line Items]
Cash provided by (used in) operating activities	50.5	9.5	75.2
Cash provided by (used in) investing activities:
Capital expenditures and acquisitions	(21.3)	(24.5)	(35.0)
Loan to related party	0.0	0.0
Net cash proceeds (payments) from divestitures and asset sales	0.4	0.7	0.2
Net cash provided by (used in) investing activities	(20.9)	(23.8)	(34.8)
Cash provided by (used in) financing activities:
Borrowings (repayments) of long-term debt	(6.4)	6.3	(40.2)
Deferred financing costs	(0.1)	(0.5)	(0.4)
Dividends paid	(19.8)	0.0	(4.5)
Stock repurchased	(0.1)
Stock issued (repurchased)			0.2
Other financing receipts	1.6
Net cash used in financing activities	(24.8)	5.8	(44.9)
Effect of exchange rates on cash	0.0	0.1	0.0
Net decrease in cash and cash equivalents	4.8	(8.4)	(4.5)
Cash and cash equivalents at beginning of year	0.0	8.4	12.9
Cash and cash equivalents at end of year	4.8	0.0	8.4
Koppers Inc. [Member] \| Shelf Registration [Member]
Subsidiary, Sale of Stock [Line Items]
Cash provided by (used in) operating activities	50.5	9.5	75.2
Cash provided by (used in) investing activities:
Capital expenditures and acquisitions	(21.3)	(24.5)	(35.0)
Loan to related party	0.0	0.0
Net cash proceeds (payments) from divestitures and asset sales	0.4	0.7	0.2
Net cash provided by (used in) investing activities	(20.9)	(23.8)	(34.8)
Cash provided by (used in) financing activities:
Borrowings (repayments) of long-term debt	(6.4)	6.3	(40.2)
Deferred financing costs	(0.1)	(0.5)	(0.4)
Dividends paid	(19.8)	0.0	(4.5)
Stock issued (repurchased)	(0.1)		0.2
Other financing receipts	1.6
Net cash used in financing activities	(24.8)	5.8	(44.9)
Effect of exchange rates on cash	0.0	0.1	0.0
Net decrease in cash and cash equivalents	4.8	(8.4)	(4.5)
Cash and cash equivalents at beginning of year	0.0	8.4	12.9
Cash and cash equivalents at end of year	4.8	0.0	8.4
Domestic Guarantor Subsidiaries [Member] \| Senior Notes [Member]
Subsidiary, Sale of Stock [Line Items]
Cash provided by (used in) operating activities	0.0	0.0	0.0
Cash provided by (used in) investing activities:
Capital expenditures and acquisitions	0.0	0.0	0.0
Loan to related party	0.0	0.0
Net cash proceeds (payments) from divestitures and asset sales	0.0	0.0	0.0
Net cash provided by (used in) investing activities	0.0	0.0	0.0
Cash provided by (used in) financing activities:
Borrowings (repayments) of long-term debt	0.0	0.0	0.0
Deferred financing costs	0.0	0.0	0.0
Dividends paid	0.0	0.0	0.0
Stock repurchased	0.0
Stock issued (repurchased)			0.0
Other financing receipts	0.0
Net cash used in financing activities	0.0	0.0	0.0
Effect of exchange rates on cash	0.0	0.0	0.0
Net decrease in cash and cash equivalents	0.0	0.0	0.0
Cash and cash equivalents at beginning of year	0.0	0.0	0.0
Cash and cash equivalents at end of year	0.0	0.0	0.0
Domestic Guarantor Subsidiaries [Member] \| Shelf Registration [Member]
Subsidiary, Sale of Stock [Line Items]
Cash provided by (used in) operating activities	0.0	0.0	0.0
Cash provided by (used in) investing activities:
Capital expenditures and acquisitions	0.0	0.0	0.0
Loan to related party	0.0	0.0
Net cash proceeds (payments) from divestitures and asset sales	0.0	0.0	0.0
Net cash provided by (used in) investing activities	0.0	0.0	0.0
Cash provided by (used in) financing activities:
Borrowings (repayments) of long-term debt	0.0	0.0	0.0
Deferred financing costs	0.0	0.0	0.0
Dividends paid	0.0	0.0	0.0
Stock issued (repurchased)	0.0		0.0
Other financing receipts	0.0
Net cash used in financing activities	0.0	0.0	0.0
Effect of exchange rates on cash	0.0	0.0	0.0
Net decrease in cash and cash equivalents	0.0	0.0	0.0
Cash and cash equivalents at beginning of year	0.0	0.0	0.0
Cash and cash equivalents at end of year	0.0	0.0	0.0
Non-Guarantor Subsidiaries [Member] \| Senior Notes [Member]
Subsidiary, Sale of Stock [Line Items]
Cash provided by (used in) operating activities	21.1	49.3	15.9
Cash provided by (used in) investing activities:
Capital expenditures and acquisitions	(21.6)	(9.3)	(30.4)
Loan to related party	2.2	(11.7)
Net cash proceeds (payments) from divestitures and asset sales	0.4	0.1	1.8
Net cash provided by (used in) investing activities	(19.0)	(20.9)	(28.6)
Cash provided by (used in) financing activities:
Borrowings (repayments) of long-term debt	0.0	(0.9)	0.0
Deferred financing costs	0.0	0.0	0.0
Dividends paid	0.0	(0.1)	(5.0)
Stock repurchased	0.0
Stock issued (repurchased)			0.0
Other financing receipts	3.7
Net cash used in financing activities	3.7	(1.0)	(5.0)
Effect of exchange rates on cash	2.0	(0.2)	(0.7)
Net decrease in cash and cash equivalents	7.8	27.2	(18.4)
Cash and cash equivalents at beginning of year	54.1	26.9	45.3
Cash and cash equivalents at end of year	61.9	54.1	26.9
Non-Guarantor Subsidiaries [Member] \| Shelf Registration [Member]
Subsidiary, Sale of Stock [Line Items]
Cash provided by (used in) operating activities	6.9	11.4	6.8
Cash provided by (used in) investing activities:
Capital expenditures and acquisitions	(0.5)	(0.7)	(0.4)
Loan to related party	2.2	(11.7)
Net cash proceeds (payments) from divestitures and asset sales	0.0	0.0	0.1
Net cash provided by (used in) investing activities	1.7	(12.4)	(0.3)
Cash provided by (used in) financing activities:
Borrowings (repayments) of long-term debt	0.0	0.0	0.0
Deferred financing costs	0.0	0.0	0.0
Dividends paid	0.0	(0.1)	(5.0)
Stock issued (repurchased)	0.0		0.0
Other financing receipts	3.7
Net cash used in financing activities	3.7	(0.1)	(5.0)
Effect of exchange rates on cash	(0.1)	0.2	0.0
Net decrease in cash and cash equivalents	12.2	(0.9)	1.5
Cash and cash equivalents at beginning of year	9.0	9.9	8.4
Cash and cash equivalents at end of year	21.2	9.0	9.9
Consolidating Adjustments [Member] \| Senior Notes [Member]
Subsidiary, Sale of Stock [Line Items]
Cash provided by (used in) operating activities	(19.8)	0.0	(4.5)
Cash provided by (used in) investing activities:
Capital expenditures and acquisitions	0.0	0.0	0.0
Loan to related party	0.0	0.0
Net cash proceeds (payments) from divestitures and asset sales	0.0	0.0	0.0
Net cash provided by (used in) investing activities	0.0	0.0	0.0
Cash provided by (used in) financing activities:
Borrowings (repayments) of long-term debt	0.0	0.0	0.0
Deferred financing costs	0.0	0.0	0.0
Dividends paid	19.8	0.0	4.5
Stock repurchased	0.0
Stock issued (repurchased)			0.0
Other financing receipts	0.0
Net cash used in financing activities	19.8	0.0	4.5
Effect of exchange rates on cash	0.0	0.0	0.0
Net decrease in cash and cash equivalents	0.0	0.0	0.0
Cash and cash equivalents at beginning of year	0.0	0.0	0.0
Cash and cash equivalents at end of year	0.0	0.0	0.0
Consolidating Adjustments [Member] \| Shelf Registration [Member]
Subsidiary, Sale of Stock [Line Items]
Cash provided by (used in) operating activities	(19.8)	0.0	(4.5)
Cash provided by (used in) investing activities:
Capital expenditures and acquisitions	0.0	0.0	0.0
Loan to related party	0.0	0.0
Net cash proceeds (payments) from divestitures and asset sales	0.0	0.0	0.0
Net cash provided by (used in) investing activities	0.0	0.0	0.0
Cash provided by (used in) financing activities:
Borrowings (repayments) of long-term debt	0.0	0.0	0.0
Deferred financing costs	0.0	0.0	0.0
Dividends paid	19.8	0.0	4.5
Stock issued (repurchased)	0.0		0.0
Other financing receipts	0.0
Net cash used in financing activities	19.8	0.0	4.5
Effect of exchange rates on cash	0.0	0.0	0.0
Net decrease in cash and cash equivalents	0.0	0.0	0.0
Cash and cash equivalents at beginning of year	0.0	0.0	0.0
Cash and cash equivalents at end of year	0.0	0.0	0.0
Foreign Guarantor Subsidiaries [Member] \| Shelf Registration [Member]
Subsidiary, Sale of Stock [Line Items]
Cash provided by (used in) operating activities	14.2	37.9	9.1
Cash provided by (used in) investing activities:
Capital expenditures and acquisitions	(21.1)	(8.6)	(30.0)
Loan to related party	0.0	0.0
Net cash proceeds (payments) from divestitures and asset sales	0.4	0.1	1.7
Net cash provided by (used in) investing activities	(20.7)	(8.5)	(28.3)
Cash provided by (used in) financing activities:
Borrowings (repayments) of long-term debt	0.0	(0.9)	0.0
Deferred financing costs	0.0	0.0	0.0
Dividends paid	0.0	0.0	0.0
Stock issued (repurchased)	0.0		0.0
Other financing receipts	0.0
Net cash used in financing activities	0.0	(0.9)	0.0
Effect of exchange rates on cash	2.1	(0.4)	(0.7)
Net decrease in cash and cash equivalents	(4.4)	28.1	(19.9)
Cash and cash equivalents at beginning of year	45.1	17.0	36.9
Cash and cash equivalents at end of year	$ 40.7	$ 45.1	$ 17.0

Subsidiary Guarantor Information for Shelf Registration - Additional Information (Detail)	Dec. 31, 2012
Shelf Registration [Member]
Subsidiary Guarantor Information For Subsidiary Senior Notes [Line Items]
Percent-owned subsidiaries	100.00%

Schedule II - Valuation and Qualifying Accounts (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Allowance for doubtful accounts [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Year	$ 0.3	$ 0.1	$ 0.5
Increase (Decrease) to Expense	3.2	0.3	(0.3)
Net (Write-Offs) Recoveries	0.0	(0.1)	0.0
Currency Translation	0.2	0.0	(0.1)
Balance at End of Year	3.7	0.3	0.1
Inventory obsolescence reserves [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Year	1.4	2.1	3.9
Increase (Decrease) to Expense	0.5	4.2	(1.7)
Net (Write-Offs) Recoveries	(0.8)	(4.9)	0.0
Currency Translation	0.0	0.0	(0.1)
Balance at End of Year	1.1	1.4	2.1
Deferred tax valuation allowance [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Year	10.2	11.4	11.2
Increase (Decrease) to Expense	8.8	(1.2)	0.2
Net (Write-Offs) Recoveries	(1.6)	0.0	0.0
Currency Translation	0.0	0.0	0.0
Balance at End of Year	$ 17.4	$ 10.2	$ 11.4