RESTRUCTURING CHARGES (Tables)

12 Months Ended

Dec. 31, 2021

Restructuring and Related Activities [Abstract]

Charges Incurred as Included in Restructuring Charges

The following table details the charges incurred related to the shutdown of No. 14 paper machine and certain other long-lived assets as included in Restructuring charges on the Consolidated Statement of Operations:

	Year Ended		Cumulative
(Dollars in millions)	December 31, 2021		Incurred
Property, plant and equipment, net	$	5	$	5
Write-off of spare parts and inventory	3		3
Total restructuring costs	$	8	$	8

The following table details the charges incurred related to the Duluth Mill closure as included in Restructuring charges on the Consolidated Statements of Operations:

	Year Ended		Year Ended		Cumulative
(Dollars in millions)	December 31, 2020		December 31, 2021		Incurred
Property, plant and equipment, net	$	3	$	—	$	3
Severance and benefit costs	1		—		1
Write-off of spare parts and inventory	2		—		2
Write-off of purchase obligations and commitments	1		10		11
Other costs	—		2		2
Total restructuring costs	$	7	12		$	19

The following table details the charges incurred related to the Luke Mill closure as included in Restructuring charges on the Consolidated Statements of Operations:

	Year Ended		Year Ended		Year Ended		Cumulative
(Dollars in millions)	December 31, 2019		December 31, 2020		December 31, 2021		Incurred
Property, plant and equipment, net	$	10	$	—	$	3	$	13
Severance and benefit costs	19		(1)		—		18
Write-off of spare parts and inventory	9		—		—		9
Write-off of purchase obligations and commitments	1		—		—		1
Other costs	13		6		—		19
Total restructuring costs	$	52	$	5	$	3	$	60

Changes in Restructuring Reserve Liabilities Related to the Closure

The following table details the changes in the restructuring reserve liabilities related to the permanent shut down of the Duluth Mill which are included in Accrued and other liabilities on the Consolidated Balance Sheets:

	Year Ended December 31,
(Dollars in millions)	2020		2021
Beginning balance of reserve	$	—	$	2
Severance and benefits	1		—
Severance and benefit payments	—		(1)
Purchase obligations	1		10
Purchase obligations payments	—		(4)
Other costs	—		2
Payments on other costs	—		(2)
Ending balance of reserve	$	2	$	7

The following table details the changes in the restructuring reserve liabilities related to the Luke Mill closure which are included in Accounts payable and Accrued and other liabilities on the Consolidated Balance Sheets:

	Year Ended December 31,
(Dollars in millions)	2020		2021
Beginning balance of reserve	$	4	$	—
Severance and benefits reserve adjustments	(1)		—
Other costs	5		—
Payments on other costs	(8)		—
Ending balance of reserve	$	—	$	—