Schedule II Valuation and Qualifying Accounts Schedule II - Valuation and Qualifying Accounts (Schedule)

12 Months Ended

Dec. 31, 2016

Valuation and Qualifying Accounts [Abstract]

Schedule II - Valuation and Qualifying Accounts Disclosure [Text Block]

INTERNATIONAL PAPER COMPANY AND CONSOLIDATED SUBSIDIARIES

SCHEDULE II – VALUATION AND QUALIFYING ACCOUNTS

(In millions)

	For the Year Ended December 31, 2016
	Balance at Beginning of Period		Additions Charged to Earnings		Additions Charged to Other Accounts		Deductions from Reserves	Balance at End of Period
Description
Reserves Applied Against Specific Assets Shown on Balance Sheet:
Doubtful accounts – current	$	70	$	9	$	—	(9)(a)	$	70
Restructuring reserves	10		3		—		(7)(b)	6

	For the Year Ended December 31, 2015
	Balance at Beginning of Period		Additions Charged to Earnings		Additions Charged to Other Accounts		Deductions from Reserves	Balance at End of Period
Description
Reserves Applied Against Specific Assets Shown on Balance Sheet:
Doubtful accounts – current	$	82	$	11	$	—	(23)(a)	$	70
Restructuring reserves	16		5		—		(11)(b)	10

	For the Year Ended December 31, 2014
	Balance at Beginning of Period		Additions Charged to Earnings		Additions Charged to Other Accounts		Deductions from Reserves	Balance at End of Period
Description
Reserves Applied Against Specific Assets Shown on Balance Sheet:
Doubtful accounts – current	$	109	$	11	$	—	(38)(a)	$	82
Restructuring reserves	51		41		—		(76)(b)	16

(a) Includes write-offs, less recoveries, of accounts determined to be uncollectible and other adjustments.

(b) Includes payments and deductions for reversals of previously established reserves that were no longer required.