OTHER OPERATING COSTS (INCOME), NET

9 Months Ended

Sep. 30, 2021

NOTE 15: OTHER OPERATING COSTS (INCOME), NET

Other operating costs (income), net were comprised of the following:

	QUARTER ENDED						YEAR-TO-DATE ENDED
DOLLAR AMOUNTS IN MILLIONS	SEPTEMBER 2021			SEPTEMBER 2020			SEPTEMBER 2021			SEPTEMBER 2020
Foreign exchange losses (gains), net	$	(5	)	$	(2	)	$	(2	)	$	3
Gain on sale of timberlands		(32	)		—			(32	)		—
Litigation expense, net		5			7			11			9
Product remediation recovery		—			—			—			(8	)
Research and development expenses		1			1			3			4
Timber casualty loss		—			80			—			80
Other, net		16			6			28			17
Total other operating costs (income), net	$	(15	)	$	92		$	8		$	105

Timber Casualty Loss

In September 2020, forest fires in the state of Oregon, commonly referred to as the Holiday Farm, Beachie Creek, Riverside, and Archie Creek fires, spread from adjacent lands onto portions of our Oregon timberland properties. We recorded a timber casualty loss of $80 million in third quarter 2020 which represented the estimated book value of timber and related assets that could not be salvaged based on information available at that time. The loss was attributable to our Timberlands segment and was recorded within “Other operating costs (income), net” in the Consolidated Statement of Operations. During year-to-date 2021, we have harvested a substantial majority of our planned salvage volume in Oregon. The additional information obtained from our salvage operations has not resulted in a change to the estimated loss previously recorded.