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GOODWILL AND OTHER INTANGIBLES Footnote
9 Months Ended
Sep. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]  
Goodwill and Other Intangibles [Note Text Block]

Goodwill

The following table presents changes in goodwill balances as allocated to each business segment for the nine-months ended September 30, 2018: 
In millions
Industrial
Packaging
 
Global Cellulose Fibers
 
Printing
Papers
 
Total
Balance as of January 1, 2018
 
 
 
 
 
 
 
Goodwill
$
3,382

 
$
52

  
$
2,150

  
$
5,584

Accumulated impairment losses (a)
(296
)
 

  
(1,877
)
 
(2,173
)
 
3,086

 
52

  
273

  
3,411

Currency translation and other (b)

 

 
(38
)
 
(38
)
Additions/reductions
(2
)
(c)

 

 
(2
)
Balance as of September 30, 2018
 
 
 
 
 
 
 
Goodwill
3,380

 
52

  
2,112

  
5,544

Accumulated impairment losses (a)
(296
)
 

  
(1,877
)
 
(2,173
)
Total
$
3,084

 
$
52

  
$
235

  
$
3,371

 
(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 a reduction from tax benefits generated by the deduction of goodwill amortization for tax purposes in the US.

Other Intangibles

Identifiable intangible assets comprised the following: 
 
September 30, 2018
 
December 31, 2017
In millions
Gross
Carrying
Amount
 
Accumulated
Amortization
 
Net Intangible Assets
 
Gross
Carrying
Amount
 
Accumulated
Amortization
 
Net Intangible Assets
Customer relationships and lists
$
540

 
$
238

 
$
302

 
$
610

 
$
247

 
$
363

Non-compete agreements
65

 
65

 

 
72

 
72

 

Tradenames, patents and trademarks, and developed technology
173

 
85

 
88

 
172

 
72

 
100

Land and water rights
8

 
2

 
6

 
8

 
2

 
6

Software
27

 
25

 
2

 
24

 
23

 
1

Other
36

 
28

 
8

 
38

 
26

 
12

Total
$
849

 
$
443

 
$
406

 
$
924

 
$
442

 
$
482



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
2018
 
2017
 
2018
 
2017
Amortization expense related to intangible assets
$
15

 
$
27

 
$
44

 
$
60