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

9 Months Ended

Sep. 30, 2017

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	SEPTEMBER 2017		SEPTEMBER 2016		SEPTEMBER 2017		SEPTEMBER 2016
Integration and restructuring charges related to our merger with Plum Creek:
Termination benefits	$	—	$	4	$	6	$	52
Acceleration of share-based compensation and pension related benefits related to qualifying terminations	—		—		—		26
Professional services	5		6		10		45
Other integration and restructuring costs	1		4		4		9
Total integration and restructuring charges related to our merger with Plum Creek	6		14		20		132
Charges related to closures and other restructuring activities:
Termination benefits	—		1		2		4
Other closures and restructuring costs	2		1		3		3
Total charges related to closures and other restructuring activities	2		2		5		7
Impairments of long-lived assets	6		—		153		2
Total charges for integration and restructuring, closures and impairments	$	14	$	16	$	178	$	141

Changes in Accrued Severance related to Restructuring

Changes in accrued severance related to restructuring during the year-to-date period ended September 30, 2017, were as follows:

DOLLAR AMOUNTS IN MILLIONS
Accrued severance as of December 31, 2016	$	26
Charges	8
Payments	(20		)
Accrued severance as of September 30, 2017	$	14