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

9 Months Ended

Sep. 30, 2016

Restructuring Cost and Reserve [Line Items]

Items Included in Our Restructuring, Closure and Asset Impairment Charges

	QUARTER ENDED				YEAR-TO-DATE ENDED
DOLLAR AMOUNTS IN MILLIONS	SEPTEMBER 2016		SEPTEMBER 2015		SEPTEMBER 2016		SEPTEMBER 2015
Integration and restructuring charges related to our merger with Plum Creek:
Termination benefits	$	4	$	—	$	52	$	—
Acceleration of share-based compensation related to qualifying terminations (Note 14)	—		—		21		—
Acceleration of pension benefits related to qualifying terminations (Note 8)	—		—		5		—
Professional services	6		—		45		—
Other integration and restructuring costs	4		—		9		—
Total integration and restructuring charges related to our merger with Plum Creek	14		—		132		—
Charges related to closures and other restructuring activities:
Termination benefits	1		—		4		1
Other closures and restructuring costs	1		1		3		1
Total charges related to closures and other restructuring activities	2		1		7		2
Impairments of long-lived assets	—		1		2		14
Total charges for integration and restructuring, closures and impairments	$	16	$	2	$	141	$	16

Changes in accrued severance related to restructuring

Changes in accrued severance related to restructuring during the year-to-date period ended September 30, 2016, were as follows:

DOLLAR AMOUNTS IN MILLIONS
Accrued severance as of December 31, 2015	$	5
Charges	56
Payments	(33		)
Accrued severance as of September 30, 2016	$	28