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DIVESTITURES / SPINOFF (Tables)
3 Months Ended
Mar. 31, 2018
Discontinued Operations and Disposal Groups [Abstract]  
Disposal Groups, Including Discontinued Operations [Table Text Block]
The following summarizes the major classes of line items comprising Earnings (Loss) Before Income Taxes and Equity Earnings reconciled to Discontinued operations, net of tax, related to the transfer of the North American Consumer Packaging business for all periods presented in the consolidated statement of operations:

 
Three Months Ended
March 31,
In millions
2018
 
2017
Net Sales
$

 
$
379

Costs and Expenses
 
 
 
Cost of products sold

 
271

Selling and administrative expenses
23

 
23

Depreciation, amortization and cost of timber harvested

 
24

Distribution expenses

 
31

Taxes other than payroll and income taxes

 
3

(Gain) loss on transfer of business
(516
)
 

Earnings (Loss) Before Income Taxes and Equity Earnings
493

 
27

Income tax provision (benefit)
125

 
10

Discontinued Operations, Net of Taxes
$
368

 
$
17