SUPPLEMENTAL FINANCIAL STATEMENT INFORMATION

Temporary Investments



In millions	June 30, 2014		December 31, 2013
Temporary investments	$	890	$	1,398

Accounts and Notes Receivable



In millions	June 30, 2014		December 31, 2013
Accounts and notes receivable, net:
Trade	$	3,671	$	3,497
Other	298		259
Total	$	3,969	$	3,756

Inventories



In millions	June 30, 2014		December 31, 2013
Raw materials	$	363	$	372
Finished pulp, paper and packaging	1,840		1,834
Operating supplies	566		572
Other	29		47
Total	$	2,798	$	2,825

Depreciation Expense



	Three Months Ended June 30,				Six Months Ended June 30,
In millions	2014		2013		2014		2013
Depreciation expense	$	331	$	360	$	657	$	716

Valuation Accounts

Certain valuation accounts were as follows:



In millions	June 30, 2014		December 31, 2013
Accumulated depreciation	$	21,220	$	20,074
Allowance for doubtful accounts	104		109

There was no material activity related to asset retirement obligations during either of the six months ended June 30, 2014 or 2013.

Interest

Cash payments related to interest were as follows:



	Six Months Ended June 30,
In millions	2014		2013
Interest payments	$	354	$	384

Amounts related to interest were as follows:



	Three Months Ended June 30,				Six Months Ended June 30,
In millions	2014		2013		2014		2013
Interest expense (a)	$	177	$	181	$	340	$	358
Interest income (a)	12		13		33		26
Capitalized interest costs	6		4		12		8


(a)	Interest expense and interest income exclude approximately $9 million and $19 million for the three months and six months ended June 30, 2014 and $11 million and $24 million for the three months and six months ended June 30, 2013, respectively, related to investments in and borrowings from variable interest entities for which the Company has a legal right of offset (see Note 13).

Postretirement Benefit Expense

The components of the Company’s postretirement benefit expense were as follows:



	Three Months Ended June 30,						Six Months Ended June 30,
In millions	2014			2013			2014			2013
Service cost	$	1		$	1		$	1		$	1
Interest cost	3			3			7			7
Actuarial loss	1			—			2			3
Amortization of prior service credit	(4		)	(6		)	(7		)	(12		)
Net postretirement benefit expense	$	1		$	(2	)	$	3		$	(1	)

Other

Selling and administrative expenses included $2 million ($1 million after taxes) and $14 million ($8 million after taxes) for the three months and six months ended June 30, 2014 and $14 million ($8 million after taxes) and $26 million ($16 million after taxes) for the three months and six months ended June 30, 2013 for integration costs associated with the Temple-Inland acquisition.