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

3 Months Ended

Mar. 31, 2017

Restructuring Cost and Reserve [Line Items]

Items Included in Our Restructuring, Closure and Asset Impairment Charges

	QUARTER ENDED
DOLLAR AMOUNTS IN MILLIONS	MARCH 2017		MARCH 2016
Integration and restructuring charges related to our merger with Plum Creek:
Termination benefits	$	6	$	45
Acceleration of share-based compensation related to qualifying terminations	—		19
Acceleration of pension benefits related to qualifying terminations	—		5
Professional services	3		39
Other integration and restructuring costs	3		2
Total integration and restructuring charges related to our merger with Plum Creek	12		110
Charges related to closures and other restructuring activities:
Termination benefits	1		—
Other closures and restructuring costs	—		1
Total charges related to closures and other restructuring activities	1		1
Total charges for integration and restructuring, closures and impairments	$	13	$	111

Changes in accrued severance related to restructuring

Changes in accrued severance related to restructuring during the year-to-date period ended March 31, 2017, were as follows:

DOLLAR AMOUNTS IN MILLIONS
Accrued severance as of December 31, 2016	$	26
Charges	7
Payments	(14		)
Accrued severance as of March 31, 2017	$	19