Segment information is as follows (in millions): | | | Three Months Ended September 30, 2012 | | | | | | | | Specialty | | | Corporate | | | | | | | | Salt | | | Fertilizer | | | and Other (a) | | | Total | | Sales to external customers | | $ | 122.5 | | | $ | 54.9 | | | $ | 3.6 | | | $ | 181.0 | | Intersegment sales | | | 0.2 | | | | 1.1 | | | | (1.3 | ) | | | - | | Shipping and handling cost | | | 34.9 | | | | 6.0 | | | | - | | | | 40.9 | | Operating earnings (loss) | | | 12.8 | | | | 13.1 | | | | (11.8 | ) | | | 14.1 | | Depreciation, depletion and amortization | | | 9.4 | | | | 5.2 | | | | 1.1 | | | | 15.7 | | Total assets (as of end of period) | | | 749.7 | | | | 403.6 | | | | 84.7 | | | | 1,238.0 | |
| | | Three Months Ended September 30, 2011 | | | | | | | | Specialty | | | Corporate | | | | | | | | Salt | | | Fertilizer | | | and Other (a) | | | Total | | Sales to external customers | | $ | 175.5 | | | $ | 51.1 | | | $ | 2.5 | | | $ | 229.1 | | Intersegment sales | | | 0.2 | | | | 1.2 | | | | (1.4 | ) | | | - | | Shipping and handling cost | | | 50.6 | | | | 5.5 | | | | - | | | | 56.1 | | Operating earnings (loss) | | | 40.5 | | | | 19.4 | | | | (11.3 | ) | | | 48.6 | | Depreciation, depletion and amortization | | | 10.0 | | | | 5.0 | | | | 1.0 | | | | 16.0 | | Total assets (as of end of period) | | | 688.6 | | | | 369.9 | | | | 66.6 | | | | 1,125.1 | |
| | | Nine Months Ended September 30, 2012 | | | | | | | | Specialty | | | Corporate | | | | | | | | Salt | | | Fertilizer | | | and Other (a) | | | Total | | Sales to external customers | | $ | 496.7 | | | $ | 169.6 | | | $ | 8.5 | | | $ | 674.8 | | Intersegment sales | | | 0.6 | | | | 4.2 | | | | (4.8 | ) | | | - | | Shipping and handling cost | | | 157.7 | | | | 19.6 | | | | - | | | | 177.3 | | Operating earnings (loss) | | | 78.1 | | | | 47.7 | | | | (34.8 | ) | | | 91.0 | | Depreciation, depletion and amortization | | | 28.7 | | | | 15.6 | | | | 2.9 | | | | 47.2 | |
| | | Nine Months Ended September 30, 2011 | | | | | | | | Specialty | | | Corporate | | | | | | | | Salt | | | Fertilizer | | | and Other (a) | | | Total | | Sales to external customers | | $ | 635.2 | | | $ | 156.0 | | | $ | 8.4 | | | $ | 799.6 | | Intersegment sales | | | 0.7 | | | | 3.8 | | | | (4.5 | ) | | | - | | Shipping and handling cost | | | 195.5 | | | | 19.4 | | | | - | | | | 214.9 | | Operating earnings (loss) | | | 131.3 | | | | 57.4 | | | | (33.4 | ) | | | 155.3 | | Depreciation, depletion and amortization | | | 30.4 | | | | 15.0 | | | | 3.4 | | | | 48.8 | |
(a) "Corporate and Other" includes corporate entities, the records management business, other incidental business operations and eliminations. Corporate assets include deferred tax assets, deferred financing fees, investments related to the non-qualified retirement plan, and other assets not allocated to the operating segments. |