RESTRUCTURING AND OTHER CHARGES Footnote
 9 Months Ended
Sep. 30, 2017
Restructuring and Related Activities [Abstract]  
Restructuring and Related Activities [Note Text Block]
NOTE 6 - RESTRUCTURING AND OTHER CHARGES

2017: There were no restructuring and other charges recorded during the three months ended September 30, 2017.

During the three months ended June 30, 2017, restructuring and other charges totaling a $16 million benefit before taxes were recorded. Details of these charges were as follows:
In millions
Three Months Ended
June 30, 2017
Gain on sale of investment in ArborGen
$
(14
)
Other
(2
)
Total
$
(16
)


There were no restructuring and other charges recorded during the three months ended March 31, 2017.

2016: During the three months ended September 30, 2016, restructuring and other charges totaling $46 million before taxes were recorded. Details of these charges were as follows:
In millions
Three Months Ended
September 30, 2016
Early debt extinguishment costs
$
29

India packaging evaluation write-off
17

Total
$
46



There were no restructuring and other charges recorded during the three months ended June 30, 2016.

During the three months ended March 31, 2016, restructuring and other charges totaling $1 million before taxes were recorded. Details of these charges were as follows:
In millions
Three Months Ended
March 31, 2016
Gain on sale of investment in Arizona Chemical
$
(8
)
Riegelwood mill conversion costs
9

Total
$
1