NOTE 9 - SUPPLEMENTAL FINANCIAL STATEMENT INFORMATION

Temporary Investments

Temporary investments with an original maturity of three months or less are treated as cash equivalents and are stated at cost. Temporary investments totaled $663 million and $757 million at September 30, 2017 and December 31, 2016, respectively.

Accounts and Notes Receivable



In millions	September 30, 2017		December 31, 2016
Accounts and notes receivable, net:
Trade	$	3,098	$	2,759
Other	245		242
Total	$	3,343	$	3,001

The allowance for doubtful accounts was $78 million and $70 million at September 30, 2017 and December 31, 2016, respectively.

Inventories



In millions	September 30, 2017		December 31, 2016
Raw materials	$	275	$	296
Finished pulp, paper and packaging	1,453		1,381
Operating supplies	646		661
Other	91		100
Total	$	2,465	$	2,438

Depreciation

Accumulated depreciation was $22.7 billion and $21.6 billion at September 30, 2017 and December 31, 2016. Depreciation expense was $341 million and $294 million for the three months ended September 30, 2017 and 2016, respectively, and $997 million and $845 million for the nine months ended September 30, 2017 and 2016, respectively.

Interest

Interest payments made during the nine months ended September 30, 2017 and 2016 were $600 million and $511 million, respectively.

Amounts related to interest were as follows:



	Three Months Ended September 30,				Nine Months Ended September 30,
In millions	2017		2016		2017		2016
Interest expense	$	198	$	181	$	571	$	513
Interest income	46		49		140		129
Capitalized interest costs	6		7		18		21