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

12 Months Ended

Dec. 31, 2017

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
	2017		2016		2015
Integration and restructuring charges related to our merger with Plum Creek:
Termination benefits	$	11	$	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	16		52		14
Other integration and restructuring costs	7		14		—
Total integration and restructuring charges related to our merger with Plum Creek	34		146		14
Charges related to closures and other restructuring activities:
Termination benefits	3		4		4
Other closures and restructuring costs	3		4		6
Total charges related to closures and other restructuring activities	6		8		10
Impairment of long-lived assets	154		16		15
Total charges for integration and restructuring, closures and asset impairments	$	194	$	170	$	39

Changes in Accrued Severance Related to Restructuring

Changes in accrued severance related to restructuring during 2017 were as follows:

DOLLAR AMOUNTS IN MILLIONS
Accrued severance as of December 31, 2016	$	26
Charges	14
Payments	(21		)
Accrued severance as of December 31, 2017	$	19