MERGER, RESTRUCTURING AND OTHER ACCRUALS (Tables)

12 Months Ended

Dec. 28, 2013

Facility Closure and Severance Costs

The table includes $94 million of employee compensation expenses from the Merger and restructuring activities, presented as termination benefits and other costs. Charges incurred in the table below also include $4 million of expenses related to facilities closed as part of ongoing operations, which are included in Selling, general and administrative expenses in the Consolidated Statement of Operations. In addition, the table presents accretion on previously closed facilities which is included in Selling, general and administrative expenses in the Consolidated Statement of Operations.

(In millions)	Beginning Balance		Charges Incurred		OfficeMax Merger Additions		Cash Payments			Lease Accretion		Currency and Other Adjustments		Ending Balance
2013
Termination benefits
Merger-related accruals	$	—	$	29	$	—	$	(6	)	$	—	$	—	$	23
Other restructuring accruals		6		23		—		(24	)		—		—		5
Acquired entity accruals		—		1		4		(1	)		—		—		4
		6		53		4		(31	)		—		—		32
Lease and contract obligations, accruals for facilities closures and other costs
Merger-related accruals		—		42		22		(39	)		—		—		25
Other restructuring accruals		87		1		—		(34	)		8		—		62
Acquired entity accruals		—		2		63		(6	)		—		—		59
		87		45		85		(79	)		8		—		146
Total	$	93	$	98	$	89	$	(110	)	$	8	$	—	$	178
2012
Termination benefits	$	12	$	26	$	—	$	(33	)	$	—	$	1	$	6
Lease and contract obligations, accruals for facilities closures and other costs		109		21		—		(56	)		12		1		87
Total	$	121	$	47	$	—	$	(89	)	$	12	$	2	$	93