INDUSTRY SEGMENT INFORMATION (Tables)

9 Months Ended

Sep. 30, 2017

Segment Reporting [Abstract]

Schedule of Segment Reporting Information by Segment [Table Text Block]

Sales by business segment for the three months and nine months ended September 30, 2017 and 2016 were as follows:

	Three Months Ended September 30,					Nine Months Ended September 30,
In millions	2017			2016		2017			2016
Industrial Packaging	$	3,734		$	3,491	$	10,939		$	10,422
Global Cellulose Fibers	654			242		1,830			713
Printing Papers	1,039			1,019		3,051			3,003
Consumer Packaging	491			494		1,431			1,490
Corporate and Intersegment Sales	(5		)	20		(55		)	70
Net Sales	$	5,913		$	5,266	$	17,196		$	15,698

Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Table Text Block]

Operating profit by business segment for the three months and nine months ended September 30, 2017 and 2016 were as follows:

	Three Months Ended September 30,							Nine Months Ended September 30,
In millions	2017			2016				2017				2016
Industrial Packaging	$	469	(a)	$	423		(f)	$	884		(a)	$	1,277		(f)
Global Cellulose Fibers	49		(b)	(38		)	(g)	(14		)	(b)	(109		)	(g)
Printing Papers	135			167				321			(c)	419
Consumer Packaging	54			61				73			(d)	150			(h)
Business Segment Operating Profits	707			613				1,264				1,737
Earnings (loss) from continuing operations before income taxes and equity earnings	503			373				718				676
Interest expense, net	152			132				431			(e)	384
Noncontrolling interests/equity earnings adjustment (j)	—			1				(1		)		1
Corporate items, net	19			11				34				57
Special items, net	—			54				(16		)		46
Non-operating pension expense	33			42				98				573			(i)
	$	707		$	613			$	1,264			$	1,737

(a) Includes a charge of $354 million for the nine months ended September 30, 2017 related to the agreement to settle the Kleen Products anti-trust class action lawsuit, a charge of $10 million for the three months and nine months ended September 30, 2017 for the accelerated amortization of an intangible asset in Brazil, a gain of $6 million for the nine months ended September 30, 2017 for a net bargain purchase gain associated with the June 2016 acquisition of Holmen Paper's newsprint mill in Madrid, Spain, and charges of $5 million and $9 million for the three months and nine months ended September 30, 2017, respectively, for other items.

(b) Includes charges of $6 million and $15 million for the three months and nine months ended September 30, 2017, respectively, for costs associated with the acquisition of the pulp business acquired in December 2016, a charge of $14 million for the nine months ended September 30, 2017 for the amortization of the inventory fair value step-up for that business and charges of $2 million and $3 million for the three months and nine months ended September 30, 2017, respectively, for other items.

(c) Includes a charge of $2 million for the nine months ended September 30, 2017 for other items.

(d) Includes a charge of $9 million for the nine months ended September 30, 2017 for the impairment of the assets of our Foodservice business in Asia.

(e) Includes a gain of $4 million for the nine months ended September 30, 2017 for interest income associated with an income tax refund claim.

(f) Includes charges of $5 million and $70 million for the three months and nine months ended September 30, 2016, respectively, for the impairment of the assets of our corrugated packaging business in Asia and costs associated with the sale of that business.

(g) Includes charges of $7 million and $12 million for the three months and nine months ended September 30, 2016, respectively, for costs associated with the agreement to purchase the Weyerhaeuser pulp business.

(h) Includes a charge of $9 million for the nine months ended September 30, 2016 for costs associated with the Riegelwood conversion to 100% pulp production.

(i) Includes a charge of $439 million for the nine months ended September 30, 2016 for a settlement accounting charge associated with term-vested lump sum payments.

(j) Operating profits for business segments include each segment's percentage share of the profits of subsidiaries included in that segment that are less than wholly owned. The pre-tax noncontrolling interest and equity earnings for these subsidiaries are adjusted here to present consolidated earnings before income taxes and equity earnings.