DIVESTITURES / SPINOFF DIVESTITURES / SPINOFF (Reconciliation of Major Line Items Constituting Pre-Tax Profit (Loss) of Discontinued Operations) (Tables)

9 Months Ended

Sep. 30, 2014

Discontinued Operations and Disposal Groups [Abstract]

Reconciliation of the Major Line Items Constituting Pretax Profit (Loss) of Discontinued Operations [Table Text Block]

The following summarizes the major classes of line items comprising Earnings (Loss) Before Income Taxes and Equity Earnings reconciled to Discontinued Operations, net of tax, related to the xpedx spinoff for all periods presented in the consolidated statement of operations:

	Three Months Ended September 30,					Nine Months Ended September 30,
In millions	2014			2013		2014			2013
Net Sales	$	—		$	1,431	$	2,604		$	4,196
Cost and Expenses
Cost of products sold	—			1,265		2,309			3,705
Selling and administrative expenses	—			99		191			302
Depreciation, amortization and cost of timber harvested	—			4		9			12
Distribution expenses	—			36		69			112
Restructuring and other charges	(11		)	17		24			44
Other, net	—			2		3			6
Earnings (Loss) Before Income Taxes and Equity Earnings	11			8		(1		)	15
Income tax provision (benefit)	(3		)	3		—			5
Discontinued Operations, Net of Taxes (a)	$	14		$	5	$	(1	)	$	10

(a) These amounts, along with those disclosed below related to the Temple-Inland Building Products divestitures, are included in Discontinued operations, net of tax, in the consolidated statement of operations.