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Supplemental Guarantor Financial Information (Tables)
 6 Months Ended
Jun. 30, 2017
Condensed Financial Information of Parent Company Only Disclosure [Abstract]  
Condensed Consolidating Statement of Operations and Comprehensive Income (Loss)
Clearwater Paper Corporation
Consolidating Statement of Operations and Comprehensive Income
Three Months Ended June 30, 2017
 
 
 
 
 
 
 
 
 
 
 
Guarantor
 
 
 
 
(In thousands)
Issuer
 
Subsidiaries
 
Eliminations
 
Total
Net sales
$
419,540

 
$
63,956

 
$
(53,833
)
 
$
429,663

Cost and expenses:
 
 
 
 
 
 
 
Cost of sales
(375,784
)
 
(57,942
)
 
52,993

 
(380,733
)
Selling, general and administrative expenses
(23,222
)
 
(6,043
)
 
—

 
(29,265
)
Total operating costs and expenses
(399,006
)
 
(63,985
)
 
52,993

 
(409,998
)
Income from operations
20,534

 
(29
)
 
(840
)
 
19,665

Interest expense, net
(7,582
)
 
(91
)
 
—

 
(7,673
)
Earnings before income taxes
12,952

 
(120
)
 
(840
)
 
11,992

Income tax provision
(4,224
)
 
(52
)
 
321

 
(3,955
)
Equity in loss of subsidiary
(172
)
 
—

 
172

 
—

Net earnings
$
8,556

 
$
(172
)
 
$
(347
)
 
$
8,037

Other comprehensive income, net of tax
126

 
—

 
—

 
126

Comprehensive income
$
8,682

 
$
(172
)
 
$
(347
)
 
$
8,163


Clearwater Paper Corporation
Consolidating Statement of Operations and Comprehensive Income
Six Months Ended June 30, 2017
 
 
 
 
 
 
 
 
 
 
 
Guarantor
 
 
 
 
(In thousands)
Issuer
 
Subsidiaries
 
Eliminations
 
Total
Net sales
$
839,755

 
$
140,505

 
$
(113,072
)
 
$
867,188

Cost and expenses:
 
 
 
 
 
 
 
Cost of sales
(750,235
)
 
(127,680
)
 
110,152

 
(767,763
)
Selling, general and administrative expenses
(46,769
)
 
(12,433
)
 
—

 
(59,202
)
Total operating costs and expenses
(797,004
)
 
(140,113
)
 
110,152

 
(826,965
)
Income from operations
42,751

 
392

 
(2,920
)
 
40,223

Interest expense, net
(15,574
)
 
(142
)
 
—

 
(15,716
)
Earnings before income taxes
27,177

 
250

 
(2,920
)
 
24,507

Income tax provision
(10,010
)
 
(7
)
 
1,062

 
(8,955
)
Equity in income of subsidiary
243

 
—

 
(243
)
 
—

Net earnings
$
17,410

 
$
243

 
$
(2,101
)
 
$
15,552

Other comprehensive income, net of tax
527

 
—

 
—

 
527

Comprehensive income
$
17,937

 
$
243

 
$
(2,101
)
 
$
16,079

Clearwater Paper Corporation
Consolidating Statement of Operations and Comprehensive Income
Three Months Ended June 30, 2016
 
 
 
 
 
 
 
 
(In thousands)
Issuer
 
Guarantor
Subsidiaries
 
Eliminations
 
Total
Net sales
$
425,637

 
$
67,824

 
$
(56,790
)
 
$
436,671

Cost and expenses:
 
 
 
 
 
 
 
Cost of sales
(356,698
)
 
(61,943
)
 
56,790

 
(361,851
)
Selling, general and administrative expenses
(30,817
)
 
(3,838
)
 
—

 
(34,655
)
Total operating costs and expenses
(387,515
)
 
(65,781
)
 
56,790

 
(396,506
)
Income from operations
38,122

 
2,043

 
—

 
40,165

Interest expense, net
(7,373
)
 
(23
)
 
—

 
(7,396
)
Earnings before income taxes
30,749

 
2,020

 
—

 
32,769

Income tax provision
(11,124
)
 
(781
)
 
—

 
(11,905
)
Equity in income of subsidiary
1,239

 
—

 
(1,239
)
 
—

Net earnings
$
20,864

 
$
1,239

 
$
(1,239
)
 
$
20,864

Other comprehensive income, net of tax
171

 
—

 
—

 
171

Comprehensive income
$
21,035

 
$
1,239

 
$
(1,239
)
 
$
21,035


Clearwater Paper Corporation
Consolidating Statement of Operations and Comprehensive Income
Six Months Ended June 30, 2016
 
 
 
 
 
 
 
 
(In thousands)
Issuer
 
Guarantor
Subsidiaries
 
Eliminations
 
Total
Net sales
$
844,683

 
$
145,449

 
$
(116,257
)
 
$
873,875

Cost and expenses:
 
 
 
 
 
 
 
Cost of sales
(713,412
)
 
(133,343
)
 
116,257

 
(730,498
)
Selling, general and administrative expenses
(57,654
)
 
(7,796
)
 
—

 
(65,450
)
Total operating costs and expenses
(771,066
)
 
(141,139
)
 
116,257

 
(795,948
)
Income from operations
73,617

 
4,310

 
—

 
77,927

Interest expense, net
(15,016
)
 
(23
)
 
—

 
(15,039
)
Earnings before income taxes
58,601

 
4,287

 
—

 
62,888

Income tax provision
(21,594
)
 
(1,984
)
 
—

 
(23,578
)
Equity in income of subsidiary
2,303

 
—

 
(2,303
)
 
—

Net earnings
$
39,310

 
$
2,303

 
$
(2,303
)
 
$
39,310

Other comprehensive income, net of tax
826

 
—

 
—

 
826

Comprehensive income
$
40,136

 
$
2,303

 
$
(2,303
)
 
$
40,136
Condensed Consolidating Balance Sheet
Clearwater Paper Corporation
Consolidating Balance Sheet
At June 30, 2017
 
 
 
 
 
 
 
 
(In thousands)
Issuer
 
Guarantor
Subsidiaries
 
Eliminations
 
Total
ASSETS
 
 
 
 
 
 
 
Current assets:
 
 
 
 
 
 
 
Cash and cash equivalents
$
8,519

 
$
—

 
$
—

 
$
8,519

Receivables, net
108,087

 
22,718

 
—

 
130,805

Taxes receivable
5,433

 
28

 
18

 
5,479

Inventories
204,231

 
42,002

 
(2,920
)
 
243,313

Other current assets
7,119

 
747

 
—

 
7,866

Total current assets
333,389

 
65,495

 
(2,902
)
 
395,982

Property, plant and equipment, net
868,143

 
122,918

 
—

 
991,061

Goodwill
244,283

 
—

 
—

 
244,283

Intangible assets, net
2,612

 
33,901

 
—

 
36,513

Intercompany receivable (payable)
2,730

 
(5,650
)
 
2,920

 
—

Investment in subsidiary
145,332

 
—

 
(145,332
)
 
—

Other assets, net
11,085

 
3,682

 
(4,017
)
 
10,750

TOTAL ASSETS
$
1,607,574

 
$
220,346

 
$
(149,331
)
 
$
1,678,589

LIABILITIES AND STOCKHOLDERS’ EQUITY
 
 
 
 
 
 
 
Current liabilities:
 
 
 
 
 
 
 
Borrowings under revolving credit facilities
$
108,000

 
$
—

 
$
—

 
$
108,000

Accounts payable and accrued liabilities
202,026

 
22,133

 
18

 
224,177

Current liability for pensions and
  other postretirement employee benefits
7,821

 
—

 
—

 
7,821

Total current liabilities
317,847

 
22,133

 
18

 
339,998

Long-term debt
570,139

 
—

 
—

 
570,139

Liability for pensions and
  other postretirement employee benefits
79,442

 
—

 
—

 
79,442

Other long-term obligations
40,642

 
134

 
—

 
40,776

Accrued taxes
1,736

 
831

 
—

 
2,567

Deferred tax liabilities
114,182

 
51,916

 
(4,017
)
 
162,081

TOTAL LIABILITIES
1,123,988

 
75,014

 
(3,999
)
 
1,195,003

Stockholders’ equity excluding
accumulated other comprehensive loss
534,812

 
145,332

 
(145,332
)
 
534,812

Accumulated other comprehensive loss, net of tax
(51,226
)
 
—

 
—

 
(51,226
)
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY
$
1,607,574

 
$
220,346

 
$
(149,331
)
 
$
1,678,589


Clearwater Paper Corporation
Consolidating Balance Sheet
At December 31, 2016
 
 
 
 
 
 
 
 
(In thousands)
Issuer
 
Guarantor
Subsidiaries
 
Eliminations
 
Total
ASSETS
 
 
 
 
 
 
 
Current assets:
 
 
 
 
 
 
 
Cash and cash equivalents
$
19,586

 
$
3,415

 
$
—

 
$
23,001

Receivables, net
130,098

 
27,252

 
(10,276
)
 
147,074

Taxes receivable
15,143

 
35

 
(5,469
)
 
9,709

Inventories
208,472

 
51,432

 
(1,875
)
 
258,029

Other current assets
8,161

 
521

 
—

 
8,682

Total current assets
381,460

 
82,655

 
(17,620
)
 
446,495

Property, plant and equipment, net
802,064

 
143,264

 
—

 
945,328

Goodwill
244,283

 
—

 
—

 
244,283

Intangible assets, net
3,135

 
37,350

 
—

 
40,485

Intercompany receivable (payable)
30,034

 
(31,909
)
 
1,875

 
—

Investment in subsidiary
145,089

 
—

 
(145,089
)
 
—

Other assets, net
8,433

 
2,853

 
(3,535
)
 
7,751

TOTAL ASSETS
$
1,614,498

 
$
234,213

 
$
(164,369
)
 
$
1,684,342

LIABILITIES AND STOCKHOLDERS’ EQUITY
 
 
 
 
 
 
 
Current liabilities:
 
 
 
 
 
 
 
Borrowings under revolving credit facilities
$
135,000

 
$
—

 
$
—

 
$
135,000

Accounts payable and accrued liabilities
202,187

 
37,257

 
(15,745
)
 
223,699

Current liability for pensions and
  other postretirement employee benefits
7,821

 
—

 
—

 
7,821

Total current liabilities
345,008

 
37,257

 
(15,745
)
 
366,520

Long-term debt
569,755

 
—

 
—

 
569,755

Liability for pensions and
  other postretirement employee benefits
81,812

 
—

 
—

 
81,812

Other long-term obligations
41,424

 
352

 
—

 
41,776

Accrued taxes
1,614

 
820

 
—

 
2,434

Deferred tax liabilities
105,012

 
50,695

 
(3,535
)
 
152,172

TOTAL LIABILITIES
1,144,625

 
89,124

 
(19,280
)
 
1,214,469

Stockholders’ equity excluding
accumulated other comprehensive loss
521,626

 
145,089

 
(145,089
)
 
521,626

Accumulated other comprehensive loss, net of tax
(51,753
)
 
—

 
—

 
(51,753
)
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY
$
1,614,498

 
$
234,213

 
$
(164,369
)
 
$
1,684,342
Condensed Consolidating Statement of Cash Flows
learwater Paper Corporation
Consolidating Statement of Cash Flows
Six Months Ended June 30, 2017
 
 
 
 
 
 
 
 
(In thousands)
Issuer
 
Guarantor
Subsidiaries
 
Eliminations
 
Total
CASH FLOWS FROM OPERATING ACTIVITIES
 
 
 
 
 
 
 
Net earnings
$
17,410

 
$
243

 
$
(2,101
)
 
$
15,552

Adjustments to reconcile net earnings to
  net cash flows from operating activities:
 
 
 
 
 
 
 
Depreciation and amortization
37,335

 
16,277

 
—

 
53,612

Equity-based compensation expense
403

 
—

 
—

 
403

Deferred tax provision
7,183

 
708

 
—

 
7,891

Employee benefit plans
(2,183
)
 
—

 
—

 
(2,183
)
Other, net
922

 
345

 
—

 
1,267

Changes in working capital, net
(29,619
)
 
46,811

 
6,550

 
23,742

Changes in taxes receivable, net
9,710

 
6

 
(5,487
)
 
4,229

Other, net
(373
)
 
(541
)
 
—

 
(914
)
Net cash flows from operating activities
40,788

 
63,849

 
(1,038
)
 
103,599

CASH FLOWS FROM INVESTING ACTIVITIES
 
 
 
 
 
 
 
Additions to property, plant and equipment
(82,582
)
 
(3,127
)
 
—

 
(85,709
)
Other, net
20

 
397

 
—

 
417

Net cash flows from investing activities
(82,562
)
 
(2,730
)
 
—

 
(85,292
)
CASH FLOWS FROM FINANCING ACTIVITIES
 
 
 
 
 
 
 
Purchase of treasury stock
(4,875
)
 
—

 
—

 
(4,875
)
Borrowings on revolving credit facilities
117,000

 
—

 
—

 
117,000

Repayments of borrowings on revolving credit facilities
(144,000
)
 
—

 
—

 
(144,000
)
Investment from (to) parent
63,496

 
(64,534
)
 
1,038

 
—

Other, net
(914
)
 
—

 
—

 
(914
)
Net cash flows from financing activities
30,707

 
(64,534
)
 
1,038

 
(32,789
)
Decrease in cash and cash equivalents
(11,067
)
 
(3,415
)
 
—

 
(14,482
)
Cash and cash equivalents at beginning of period
19,586

 
3,415

 
—

 
23,001

Cash and cash equivalents at end of period
$
8,519

 
$
—

 
$
—

 
$
8,519

Clearwater Paper Corporation
Consolidating Statement of Cash Flows
Six Months Ended June 30, 2016
 
 
 
 
 
 
 
 
(In thousands)
Issuer
 
Guarantor Subsidiaries
 
Eliminations
 
Total
CASH FLOWS FROM OPERATING ACTIVITIES
 
 
 
 
 
 
 
Net earnings
$
39,310

 
$
2,303

 
$
(2,303
)
 
$
39,310

Adjustments to reconcile net earnings to net
  cash flows from operating activities:
 
 
 
 
 
 
 
Depreciation and amortization
32,905

 
10,269

 
—

 
43,174

Equity-based compensation expense
7,716

 
—

 
—

 
7,716

Deferred tax provision
7,858

 
1,954

 
(1,138
)
 
8,674

Employee benefit plans
(2,561
)
 
—

 
—

 
(2,561
)
Other, net
250

 
9

 
—

 
259

Changes in working capital, net
(18,437
)
 
6,555

 
(1,512
)
 
(13,394
)
Changes in taxes receivable, net
14,000

 
(1,405
)
 
1,512

 
14,107

Other, net
(854
)
 
(16
)
 
—

 
(870
)
Net cash flows from operating activities
80,187

 
19,669

 
(3,441
)
 
96,415

CASH FLOWS FROM INVESTING ACTIVITIES
 
 
 
 
 
 
 
Additions to plant and equipment
(54,049
)
 
(3,345
)
 
—

 
(57,394
)
Other, net
250

 
—

 
—

 
250

Net cash flows from investing activities
(53,799
)
 
(3,345
)
 
—

 
(57,144
)
CASH FLOWS FROM FINANCING ACTIVITIES
 
 
 
 
 
 
 
Purchase of treasury stock
(35,168
)
 
—

 
—

 
(35,168
)
Borrowings on revolving credit facilities
477,169

 
—

 
—

 
477,169

Repayments of borrowings on revolving credit facilities
(477,169
)
 
—

 
—

 
(477,169
)
Investment from (to) parent
12,883

 
(16,324
)
 
3,441

 
—

Other, net
(318
)
 
—

 
—

 
(318
)
Net cash flows from financing activities
(22,603
)
 
(16,324
)
 
3,441

 
(35,486
)
Increase in cash and cash equivalents
3,785

 
—

 
—

 
3,785

Cash and cash equivalents at beginning of period
5,610

 
—

 
—

 
5,610

Cash and cash equivalents at end of period
$
9,395

 
$
—

 
$
—

 
$
9,395