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DIVESTITURES / SPINOFF (Tables)
9 Months Ended
Sep. 30, 2018
Discontinued Operations and Disposal Groups [Abstract]  
Disposal Groups, Including Discontinued Operations [Table Text Block]
The following summarizes the major classes of line items comprising Earnings (Loss) Before Income Taxes and Equity Earnings reconciled to Discontinued operations, net of tax, related to the transfer of the North American Consumer Packaging business for all periods presented in the consolidated statement of operations:
 
Three Months Ended
September 30,
 
Nine Months Ended
September 30,
In millions
2018
 
2017
 
2018
 
2017
Net Sales
$

 
$
397

 
$

 
$
1,165

Costs and Expenses
 
 
 
 
 
 
 
Cost of products sold

 
268

 

 
855

Selling and administrative expenses

 
24

 
25

 
69

Depreciation, amortization and cost of timber harvested

 
24

 

 
72

Distribution expenses

 
32

 

 
94

Taxes other than payroll and income taxes

 
3

 

 
8

(Gain) loss on transfer of business

 

 
(488
)
 

Earnings (Loss) Before Income Taxes and Equity Earnings

 
46

 
463

 
67

Income tax provision (benefit)

 
17

 
118

 
25

Discontinued Operations, Net of Taxes
$

 
$
29

 
$
345

 
$
42