DIVESTITURES / SPINOFF (Note)
 6 Months Ended
Jun. 30, 2015
Discontinued Operations and Disposal Groups [Abstract]  
Divestitures [Note Text Block]
DIVESTITURES / SPINOFF
Discontinued Operations
2014: On July 1, 2014, International Paper completed the spinoff of its distribution solutions business, xpedx, and xpedx's merger with Unisource Worldwide, Inc., with the combined companies now operating as Veritiv Corporation (Veritiv). The xpedx business had historically represented the Company's Distribution reportable segment.
The spinoff was accomplished by the contribution of the xpedx business to Veritiv and the distribution of 8,160,000 shares of Veritiv common stock on a pro-rata basis to International Paper shareholders. International Paper received a payment of approximately $411 million, financed with new debt in Veritiv's capital structure.
All current and historical operating results for xpedx are included in Discontinued operations, net of tax, in the consolidated statement of operations. 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 xpedx spinoff for the three months and six months ended June 30, 2014 in the consolidated statement of operations:
In millions
 
Three Months Ended
June 30, 2014
 
Six Months Ended June 30, 2014
Net Sales
 
$
1,314

 
$
2,604

Cost and Expenses
 
 
 
 
Cost of products sold
 
1,169

 
2,309

Selling and administrative expenses
 
91

 
191

Depreciation, amortization and cost of timber harvested
 
5

 
9

Distribution expenses
 
35

 
69

Restructuring and other charges
 
17

 
35

Other, net
 
1

 
3

Earnings (Loss) Before Income Taxes and Equity Earnings
 
(4
)
 
(12
)
Income tax provision (benefit)
 
6

 
3

Discontinued Operations, Net of Taxes (a)
 
$
(10
)
 
$
(15
)
(a)
These amounts, along with a net loss of $3 million and $5 million related to the Temple-Inland Building Products divestitures, are included in Discontinued operations, net of tax, in the consolidated statement of operations for the three and six months ended June 30, 2014.
Total cash provided by operations related to xpedx of $29 million for the six months ended June 30, 2014 is included in Cash Provided By (Used For) Operations in the consolidated statement of cash flows. Total cash provided by investing activities related to xpedx of $3 million for the six months ended June 30, 2014 is included in Cash Provided By (Used for) Investment Activities in the consolidated statement of cash flows.