GOODWILL AND OTHER INTANGIBLES (Tables)

9 Months Ended

Sep. 30, 2017

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, 2017:

In millions	Industrial Packaging				Global Cellulose Fibers			Printing Papers			Consumer Packaging			Total
Balance as of January 1, 2017
Goodwill	$	3,316			$	19		$	2,143		$	1,664		$	7,142
Accumulated impairment losses (a)	(237		)		—			(1,877		)	(1,664		)	(3,778		)
	3,079				19			266			—			3,364
Reclassifications and other (b)	5				—			14			—			19
Additions/reductions	5			(c)	33		(d)	(1		)	—			37
Balance as of September 30, 2017
Goodwill	3,326				52			2,156			1,664			7,198
Accumulated impairment losses (a)	(237		)		—			(1,877		)	(1,664		)	(3,778		)
Total	$	3,089			$	52		$	279		$	—		$	3,420

(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 the acquisition of the newly acquired Moroccan box plant.

(d) Represents purchase price adjustments related to the the newly acquired pulp business.

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

Identifiable intangible assets comprised the following:

	September 30, 2017				December 31, 2016
In millions	Gross Carrying Amount		Accumulated Amortization		Gross Carrying Amount		Accumulated Amortization
Customer relationships and lists	$	612	$	242	$	605	$	211
Non-compete agreements	71		71		69		64
Tradenames, patents and trademarks, and developed technology	173		69		173		56
Land and water rights	8		2		10		2
Software	23		22		21		20
Other	50		38		48		26
Total	$	937	$	444	$	926	$	379

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	2017		2016		2017		2016
Amortization expense related to intangible assets	$	27	$	14	$	60	$	39