Restructuring, Discontinued Operations, and Other (Tables)

3 Months Ended

Mar. 31, 2013

Closure of Brainerd Mill

Restructuring, discontinued operations, and other

Restructuring expenses recorded in earnings from discontinued operations in the Condensed Consolidated Statements of Comprehensive Income (Loss)

	March 31,
(all dollar amounts in thousands)	2013
Accelerated depreciation on equipment	$	35,716
Inventory, spare parts, and other writedowns	6,712
Severance and benefit continuation costs	1,369
Other associated costs	532
Total	$	44,329

Schedule of liabilities for restructuring expenses, all of which are recorded in liabilities of discontinued operations - current

	December 31,		Reserve		Payments/		March 31,
(all dollar amounts in thousands)	2012		Provisions		Usage		2013
Severance and benefit continuation	$	—	$	1,369	$	—	$	1,369
Contract termination and other	—		510		—		510
Total	$	—	$	1,879	$	—	$	1,879

Closure of Brokaw paper mill

Restructuring, discontinued operations, and other

Restructuring expenses recorded in earnings from discontinued operations in the Condensed Consolidated Statements of Comprehensive Income (Loss)

	Three Months
	Ended March 31,
(all amounts in thousands, except per share data)	2013		2012
Net sales	$	—	$	41,540
Earnings from discontinued operations before income taxes	$	106	$	13,043
Provision for income taxes	39		4,825
Earnings from discontinued operations, net of taxes	$	67	$	8,218
Net earnings per share — basic and diluted	$	0.00	$	0.17

Schedule of liabilities for restructuring expenses, all of which are recorded in liabilities of discontinued operations - current

	March 31,
(all dollar amounts in thousands)	2012
Impairment of long-lived assets	$	2,075
Severance and benefit continuation costs	1,108
Other associated costs, net	245
Total	$	3,428

	December 31,		Payments/			March 31,
(all dollar amounts in thousands)	2012		Usage			2013
Severance and benefit continuation	$	26	$	(26	)	$	—
Contract termination and other	22		(22		)	—
Total	$	48	$	(48	)	$	—