GOODWILL AND OTHER INTANGIBLES (Tables)

9 Months Ended

Sep. 30, 2013

Goodwill and Intangible Assets Disclosure [Abstract]

Changes in Goodwill Balances [Table Text Block]

The following table presents changes in goodwill balances as allocated to each business segment for the nine-month period ended September 30, 2013:

In millions	Industrial Packaging				Printing Papers				Consumer Packaging			Distribution		Total
Balance as of January 1, 2013
Goodwill	$	3,165			$	2,396			$	1,783		$	400	$	7,744
Accumulated impairment losses (a)	—				(1,765		)		(1,664		)	—		(3,429		)
	3,165				631				119			400		4,315
Reclassifications and other (b)	(13		)		(49		)		2			—		(60		)
Additions/reductions	253			(c)	(17		)	(d)	—			—		236
Balance as of September 30, 2013
Goodwill	3,405				2,330				1,785			400		7,920
Accumulated impairment losses (a)	—				(1,765		)		(1,664		)	—		(3,429		)
Total	$	3,405			$	565			$	121		$	400	$	4,491

(a) Represents accumulated goodwill impairment charges since the adoption of ASC 350, “Intangibles – Goodwill and Other” in 2002.

(b) Represents the effects of foreign currency translations and reclassifications.

(c) Reflects $220 million for Orsa IP, the newly formed joint venture in Brazil, and the adjustment of $54 million ($33 million after-tax impact to goodwill) previously included as a trade name intangible asset in Deferred Charges and Other Assets on the balance sheet.

(d) Reflects a reduction from tax benefits generated by the deduction of goodwill amortization for tax purposes in Brazil.

Finite and Indefinite-Lived Intangible Assets [Table Text Block]

Identifiable intangible assets comprised the following:

	September 30, 2013				December 31, 2012
In millions	Gross Carrying Amount		Accumulated Amortization		Gross Carrying Amount		Accumulated Amortization
Customer relationships and lists	$	634	$	138	$	644	$	112
Non-compete agreements	76		41		83		30
Tradenames, patents and trademarks	77		18		144		16
Land and water rights	75		7		87		6
Fuel and power agreements	11		6		17		12
Software	24		22		22		19
Other	49		27		83		19
Total	$	946	$	259	$	1,080	$	214

Amortization Expense of Intangible Assets [Table Text Block]

The Company recognized the following amounts as amortization expense related to intangible assets:

	Three Months Ended September 30,				Nine Months Ended September 30,
In millions	2013		2012		2013		2012
Amortization expense related to intangible assets	$	30	$	28	$	66	$	43