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

6 Months Ended

Jun. 30, 2017

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	JUNE 2017		JUNE 2016		JUNE 2017		JUNE 2016
Integration and restructuring charges related to our merger with Plum Creek:
Termination benefits	$	—	$	3	$	6	$	48
Acceleration of share-based compensation and pension related benefits related to qualifying terminations	—		2		—		26
Professional services	2		—		5		39
Other integration and restructuring costs	—		3		3		5
Total integration and restructuring charges related to our merger with Plum Creek	2		8		14		118
Charges related to closures and other restructuring activities:
Termination benefits	1		3		2		3
Other closures and restructuring costs	1		1		1		2
Total charges related to closures and other restructuring activities	2		4		3		5
Impairments of long-lived assets	147		2		147		2
Total charges for integration and restructuring, closures and impairments	$	151	$	14	$	164	$	125

Changes in Accrued Severance related to Integration and Restructuring

Changes in accrued severance related to restructuring during the year-to-date period ended June 30, 2017, were as follows:

DOLLAR AMOUNTS IN MILLIONS
Accrued severance as of December 31, 2016	$	26
Charges	8
Payments	(19		)
Accrued severance as of June 30, 2017	$	15