Other Operating and Non-Operating Income (Tables)

9 Months Ended

Sep. 30, 2021

Nonoperating Income (Expense) [Abstract]

Schedule of Other Operating Cost and Expense, by Component [Table Text Block]

	Three Months Ended September 30,				Nine Months Ended September 30,
	2021		2020		2021		2020
Reorganization charges	$	(1)	$	(1)	$	(1)	$	(5)
Canadian wage subsidies	—		5		—		9
Product-line discontinuance charges	—		1		—		(9)
Insurance recoveries	1		—		3		—
Environmental costs	—		(2)		—		(2)
Other	1		—		3		2
Other operating credits and charges, net	2		3		5		(5)

During the three and nine months ended September 30, 2021, we incurred severance and other charges of $1 million related to certain reorganizations. We received $1 million and $3 million in insurance recoveries during the three and nine months ended September 30, 2021, respectively, related to business interruption claims for weather-related downtime sustained in the prior year.

During the three and nine months ended September 30, 2020, we recognized a charge of $2 million related to additional estimated environmental costs to be paid by a third party associated with a non-operating site. We incurred severance and other charges of $1 million and $5 million for the three and nine months ended September 30, 2020, respectively, related to certain reorganizations and product-line discontinuance. We received $5 million and $9 million of Canadian wage subsidies during the three and nine months ended September 30, 2020, respectively. Additionally, we recorded a recovery of $1 million and charges of $9 million for the three and nine months ended September 30, 2020, respectively, related to the discontinuance of our fiber product (primarily related to fiber inventory adjustments to net realizable values).

Schedule of Other Nonoperating Income (Expense)

OTHER OPERATING AND NON-OPERATING ITEMS

Other operating credits and charges, net

Other operating credits and charges, net is comprised of the following components:

	Three Months Ended September 30,				Nine Months Ended September 30,
	2021		2020		2021		2020
Reorganization charges	$	(1)	$	(1)	$	(1)	$	(5)
Canadian wage subsidies	—		5		—		9
Product-line discontinuance charges	—		1		—		(9)
Insurance recoveries	1		—		3		—
Environmental costs	—		(2)		—		(2)
Other	1		—		3		2
Other operating credits and charges, net	2		3		5		(5)

During the three and nine months ended September 30, 2021, we incurred severance and other charges of $1 million related to certain reorganizations. We received $1 million and $3 million in insurance recoveries during the three and nine months ended September 30, 2021, respectively, related to business interruption claims for weather-related downtime sustained in the prior year.

During the three and nine months ended September 30, 2020, we recognized a charge of $2 million related to additional estimated environmental costs to be paid by a third party associated with a non-operating site. We incurred severance and other charges of $1 million and $5 million for the three and nine months ended September 30, 2020, respectively, related to certain reorganizations and product-line discontinuance. We received $5 million and $9 million of Canadian wage subsidies during the three and nine months ended September 30, 2020, respectively. Additionally, we recorded a recovery of $1 million and charges of $9 million for the three and nine months ended September 30, 2020, respectively, related to the discontinuance of our fiber product (primarily related to fiber inventory adjustments to net realizable values).

Other non-operating items

Other non-operating items is comprised of the following components:

	Three Months Ended September 30,				Nine Months Ended September 30,
	2021		2020		2021		2020
Interest expense	$	(4)	$	(5)	$	(12)	$	(16)
Amortization of debt charges	—		—		(1)		(1)
Interest expense	$	(4)	$	(5)	$	(12)	$	(17)
Interest income	—		—		1		1
Gain on sale of auction rate securities	—		—		—		3
SERP market adjustments	—		—		—		(1)
Investment income	$	—	$	—	$	1	$	3
Net periodic pension cost, excluding service cost	—		—		—		(1)
Loss on early debt extinguishment	—		—		(11)		—
Foreign currency gain (loss)	2		—		(3)		5
Other non-operating items	$	2	$	—	$	(14)	$	4