GOODWILL AND OTHER INTANGIBLES (Tables)

3 Months Ended

Mar. 31, 2018

Goodwill and Intangible Assets Disclosure [Abstract]

Changes in Goodwill Balances [Table Text Block]

The following table presents changes in goodwill balances as allocated to each business segment for the three-months ended March 31, 2018:

In millions	Industrial Packaging			Global Cellulose Fibers		Printing Papers			Total
Balance as of January 1, 2018
Goodwill	$	3,382		$	52	$	2,150		$	5,584
Accumulated impairment losses (a)	(296		)	—		(1,877		)	(2,173		)
	3,086			52		273			3,411
Reclassifications and other (b)	2			—		1			3
Additions/reductions	—			—		—			—
Balance as of March 31, 2018
Goodwill	3,384			52		2,151			5,587
Accumulated impairment losses	(296		)	—		(1,877		)	(2,173		)
Total	$	3,088		$	52	$	274		$	3,414

(a) Represents accumulated goodwill impairment charges since the adoption of ASC 350, "Intangibles-Goodwill and Other" in 2002.

(b) Represents the effects of foreign currency translations and reclassifications.

Finite and Indefinite-Lived Intangible Assets [Table Text Block]

Identifiable intangible assets comprised the following:

	March 31, 2018						December 31, 2017
In millions	Gross Carrying Amount		Accumulated Amortization		Net Intangible Assets		Gross Carrying Amount		Accumulated Amortization		Net Intangible Assets
Customer relationships and lists	$	610	$	256	$	354	$	610	$	247	$	363
Non-compete agreements	71		71		—		72		72		—
Tradenames, patents and trademarks, and developed technology	173		77		96		172		72		100
Land and water rights	8		2		6		8		2		6
Software	27		25		2		24		23		1
Other	40		30		10		38		26		12
Total	$	929	$	461	$	468	$	924	$	442	$	482

Amortization Expense of Intangible Assets [Table Text Block]

The Company recognized the following amounts as amortization expense related to intangible assets:

	Three Months Ended March 31,
In millions	2018		2017
Amortization expense related to intangible assets	$	14	$	16