CHARGES FOR INTEGRATION AND RESTRUCTURING, CLOSURES AND ASSET IMPAIRMENTS (Tables)

6 Months Ended

Jun. 30, 2016

Restructuring Cost and Reserve [Line Items]

Items Included in Our Restructuring, Closure and Asset Impairment Charges

	QUARTER ENDED				YEAR-TO-DATE ENDED
DOLLAR AMOUNTS IN MILLIONS	JUNE 2016		JUNE 2015		JUNE 2016		JUNE 2015
Integration and restructuring charges related to our merger with Plum Creek:
Termination benefits	$	3	$	—	$	48	$	—
Acceleration of share-based compensation related to qualifying terminations (Note 14)	2		—		21		—
Acceleration of pension benefits related to qualifying terminations (Note 8)	—		—		5		—
Professional services	—		—		39		—
Other integration and restructuring costs	3		—		5		—
Total integration and restructuring charges related to our merger with Plum Creek	8		—		118		—
Charges related to closures and other restructuring activities:
Termination benefits	3		—		3		1
Other closures and restructuring costs	1		—		2		—
Total charges related to closures and other restructuring activities	4		—		5		1
Impairments of long-lived assets	2		—		2		13
Total charges for integration and restructuring, closures and impairments	$	14	$	—	$	125	$	14

Changes in accrued severance related to restructuring

Changes in accrued severance related to restructuring during the year-to-date period ended June 30, 2016, were as follows:

DOLLAR AMOUNTS IN MILLIONS
Accrued severance as of December 31, 2015	$	5
Charges	51
Payments	(26		)
Accrued severance as of June 30, 2016	$	30