CHARGES FOR INTEGRATION AND RESTRUCTURING, CLOSURES AND ASSET IMPAIRMENTS (Tables)

3 Months Ended

Mar. 31, 2016

Restructuring Cost and Reserve [Line Items]

Items Included in Our Restructuring, Closure and Asset Impairment Charges

	QUARTER ENDED
DOLLAR AMOUNTS IN MILLIONS	MARCH 2016		MARCH 2015
Integration and restructuring charges related to our merger with Plum Creek:
Termination benefits	$	45	$	—
Acceleration of share-based compensation related to qualifying terminations (Note 14)	19		—
Acceleration of pension benefits related to qualifying terminations (Note 7)	5		—
Professional services	39		—
Other integration and restructuring costs	2		—
Total integration and restructuring charges related to our merger with Plum Creek	110		—
Charges related to closures and other restructuring activities	7		1
Impairments of long-lived assets	—		13
Total charges for integration and restructuring, closures and impairments	$	117	$	14

Changes in accrued severance related to restructuring

Changes in accrued severance related to restructuring during the quarter ended March 31, 2016 were as follows:

DOLLAR AMOUNTS IN MILLIONS
Accrued severance as of December 31, 2015	$	5
Charges	45
Payments	(17		)
Accrued severance as of March 31, 2016	$	33