Pulp And Tissue Restructuring (Tables)

9 Months Ended

Sep. 30, 2011

Restructuring and Related Activities [Abstract]

Charges Incurred In Connection With Restructuring

The following charges were incurred in connection with the restructuring:

	Three Months Ended			Nine Months Ended
	September 30, 2011			September 30, 2011
	(Millions of dollars)
Incremental depreciation	$	76		$	192
Charges for workforce reductions	11			54
Asset write-offs	5			13
Other exit costs	3			3
Cost of products sold	95			262
Charges for workforce reductions included in Marketing, research and general expenses	—			5
Provision for income taxes	(29		)	(85		)
Net charges	$	66		$	182

Schedule Of Restructuring Charges By Segment

Pretax charges for the pulp and tissue restructuring relate to activities in the following geographic areas:

	Three Months Ended September 30, 2011
	North America		Australia		Other		Total
	(Millions of dollars)
Incremental depreciation	$	53	$	19	$	4	$	76
Charges for workforce reductions	10		—		1		11
Asset write-offs	2		3		—		5
Other exit costs	1		2		—		3
Total charges	$	66	$	24	$	5	$	95

	Nine Months Ended September 30, 2011
	North America		Australia		Other		Total
	(Millions of dollars)
Incremental depreciation	$	123	$	59	$	10	$	192
Charges for workforce reductions	10		46		3		59
Asset write-offs	8		5		—		13
Other exit costs	1		2		—		3
Total charges	$	142	$	112	$	13	$	267

Schedule Of Cash Charges Recorded And Reconciled To Accrued Expenses

The following summarizes the cash charges recorded and reconciles these charges to accrued expenses:

	Millions of dollars
Accrued expenses - January 1, 2011	$	—
Charges for workforce reductions and other exit costs	62
Cash payments	(34		)
Currency and other	15
Accrued expenses - September 30, 2011	$	43