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

12 Months Ended

Dec. 31, 2016

Items Included in Our Charges for Integration and Restructuring, Closures, and Asset Impairments

Items Included in Our Charges for Integration and Restructuring, Closures, and Asset Impairments

DOLLAR AMOUNTS IN MILLIONS
	2016		2015		2014
Integration and restructuring charges related to our merger with Plum Creek(1):
Termination benefits	$	54	$	—	$	—
Acceleration of share-based compensation related to qualifying terminations (Note 16)	21		—		—
Acceleration of pension benefits related to qualifying terminations (Note 9)	5		—		—
Professional services	52		14		—
Other integration and restructuring costs	14		—		—
Total integration and restructuring charges related to our merger with Plum Creek	146		14		—
Charges related to closures and other restructuring activities:
Termination benefits	4		4		27
Pension and postretirement charges	—		—		3
Other closures and restructuring costs	4		6		12
Total charges related to closures and other restructuring activities	8		10		42
Impairment of long-lived assets	16		15		2
Total charges for integration and restructuring, closures and asset impairments	$	170	$	39	$	44
(1) 2015 integration and restructuring charges related to our merger with Plum Creek were classified within "Other operating costs (income), net" in the Consolidated Statement of Operations. We reclassified these costs to "Charges for integration and restructuring, closures and asset impairments" to align with current period classification.

Changes in accrued severance related to restructuring

Changes in accrued severance related to restructuring during 2016 were as follows:

DOLLAR AMOUNTS IN MILLIONS
Accrued severance as of December 31, 2015	$	5
Charges	58
Payments	(37		)
Accrued severance as of December 31, 2016	$	26