Other Expense, Net (Tables)

9 Months Ended

Sep. 30, 2014

Other Income and Expenses [Abstract]

Components of Other (Income) Expense

The components of other (income) expense were as follows (in thousands):

	Three Months Ended September 30					Nine Months Ended September 30
	2014		2013			2014		2013
DeRidder restructuring (a)	$	4,270	$	—		$	5,690	$	—
Integration-related and other costs (b)	3,040		—			11,999		—
Class action lawsuit settlement (c)	—		—			17,600		—
Pension curtailment charges (d)	—		3,132			—		10,908
Acquisition-related costs (e)	—		1,479			—		1,479
Asset disposals and write-offs	2,854		3,486			6,912		9,508
Other	2,146		(376		)	1,803		615
Total	$	12,310	$	7,721		$	44,004	$	22,510

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(a) Costs relate primarily to the conversion of the Number 3 newsprint machine at our DeRidder, Louisiana, mill to produce lightweight linerboard and corrugating medium, and our exit from the newsprint business in September 2014.

(b) The three and nine months ended September 30, 2014, include Boise acquisition integration-related and other costs.

(c) The nine months ended September 30, 2014, includes $17.6 million of costs for the settlement of the Kleen Products LLC v Packaging Corp. of America et al class action lawsuit. See Note 18, Commitments, Guarantees, Indemnifications and Legal Proceedings, for more information.

(d) The three and nine months ended September 30, 2013, include $3.1 million and $10.9 million, respectively, of non-cash pension curtailment charges related to pension plan changes in which certain hourly corrugated plant and containerboard mill employees will transition from a defined benefit pension plan to a defined contribution (401k) plan.

(e) The three and nine months ended September 30, 2013, both include $1.5 million of acquisition-related costs, primarily for professional fees related to transaction-advisory services and expenses related to financing the acquisition of Boise.