Wausau Paper 10-Q 7 Aug 14 2014 Q2 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	6 Months Ended
	Jun. 30, 2014	Jul. 31, 2014
Document and Entity Information	'	'
Entity Registrant Name	'WAUSAU PAPER CORP.	'
Entity Central Index Key	'0000105076	'
Document Type	'10-Q	'
Document Period End Date	30-Jun-14	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--12-31	'
Entity Current Reporting Status	'Yes	'
Entity Filer Category	'Accelerated Filer	'
Entity Common Stock, Shares Outstanding	'	49,970,649
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q2	'

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS (USD $)	3 Months Ended		6 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS	'	'	'	'
Net sales	$89,214	$87,623	$166,721	$165,817
Cost of sales	77,654	77,810	146,952	144,728
Gross profit	11,560	9,813	19,769	21,089
Selling and administrative	15,058	10,623	27,925	25,708
Operating loss	-3,498	-810	-8,156	-4,619
Interest expense	-2,411	-2,540	-4,579	-4,868
Other (expense) income, net	-20	10	3	-5
Loss from continuing operations before income taxes	-5,929	-3,340	-12,732	-9,492
(Credit) provision for income taxes	-2,208	11,255	-4,565	8,835
Loss from continuing operations	-3,721	-14,595	-8,167	-18,327
Loss from discontinued operations, net of taxes	-107	-40,231	-561	-66,104
Net loss	-3,828	-54,826	-8,728	-84,431
Net loss per share - basic and diluted:	'	'	'	'
Continuing operations (in dollars per share)	($0.07)	($0.30)	($0.16)	($0.37)
Discontinued operations (in dollars per share)	$0	($0.81)	($0.01)	($1.34)
Net loss (in dollars per share)	($0.08)	($1.11)	($0.17)	($1.71)
Weighted average shares outstanding - basic (in shares)	50,021	49,399	49,930	49,381
Weighted average shares outstanding - diluted (in shares)	50,021	49,399	49,930	49,381
Other comprehensive income	'	'	'	'
Retirement and other post-retirement plans, net of tax of $113 and $13,446 for the three months ended June 30, 2014 and 2013, respectively, and $226 and $14,059 for the six months ended June 30, 2014 and 2013, respectively	188	21,939	377	22,938
Other comprehensive income	188	21,939	377	22,938
Comprehensive loss	($3,640)	($32,887)	($8,351)	($61,493)

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) (Parenthetical) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS	'	'	'	'
Retirement and other post-retirement plans, tax	$113	$13,446	$226	$14,059

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Current assets:	'	'
Cash and cash equivalents	$6,088	$19,594
Receivables, net	25,325	29,106
Refundable income taxes	1,309	1,927
Inventories	35,595	35,718
Spare parts	11,298	10,607
Other current assets	2,358	2,243
Assets of discontinued operations - current	4,685	8,587
Total current assets	86,658	107,782
Property, plant, and equipment, net	293,247	298,964
Deferred income taxes	24,432	20,470
Other assets	53,926	54,347
Assets of discontinued operations - long-term	487	'
Total Assets	458,750	481,563
Current liabilities:	'	'
Accounts payable	23,129	29,900
Deferred income taxes	10,160	10,118
Accrued and other liabilities	31,822	31,965
Liabilities of discontinued operations - current	475	1,894
Total current liabilities	65,586	73,877
Long-term debt	150,000	150,000
Post-retirement benefits	29,541	30,247
Pension	35,850	38,838
Other noncurrent liabilities	17,719	19,470
Noncurrent liabilities of discontinued operations	866	989
Total liabilities	299,562	313,421
Stockholders' equity	159,188	168,142
Total Liabilities and Stockholders' Equity	$458,750	$481,563

CONDENSED_CONSOLIDATED_STATEME2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS	'	'
Net cash (used in) provided by operating activities	($5,682)	$4,861
Cash flows from investing activities:	'	'
Capital expenditures	-8,982	-19,465
Proceeds from sale of business	'	105,067
Proceeds from sale of assets	2,690	1,098
Net cash (used in) provided by investing activities	-6,292	86,700
Cash flows from financing activities:	'	'
Net payments of commercial paper	'	-40,700
Borrowings under credit agreement	'	65,000
Payments under credit agreement	'	-70,500
Proceeds from stock option exercises	1,450	104
Dividends paid	-2,982	-2,963
Net cash used in financing activities	-1,532	-49,059
Net (decrease) increase in cash and cash equivalents	-13,506	42,502
Cash and cash equivalents, beginning of period	19,594	4,044
Cash and cash equivalents, end of period	$6,088	$46,546

Description_of_the_Business

Description of the Business	6 Months Ended
	Jun. 30, 2014
Description of the Business	'
Description of the Business	'
	Note 1.Description of the Business
	Wausau Paper Corp. manufactures, converts, and sells a complete line of towel and tissue products that are marketed along with soap and dispensing systems for the industrial and commercial “away-from-home” market. Our products are primarily sold within the United States and Canada.
	During 2013, we announced our intent to focus our management efforts and future investments in the industrial and commercial “away-from-home” towel and tissue market.  As a result, we exited our participation in the technical specialty paper business in which we had competed.  See Note 4, “Discontinued Operations and Other” for further information regarding discontinued operations.

Basis_of_Presentation

Basis of Presentation	6 Months Ended
	Jun. 30, 2014
Basis of Presentation	'
Basis of Presentation	'
	Note 2.Basis of Presentation
	The condensed consolidated financial statements include the results of Wausau Paper Corp. and our consolidated subsidiaries.  The accompanying condensed consolidated financial statements, in the opinion of management, reflect all adjustments, which are normal and recurring in nature and which are necessary for a fair statement of the results for the periods presented.  Results for the interim period are not necessarily indicative of future results.  In all regards, the financial statements have been presented in accordance with accounting principles generally accepted in the United States of America (“GAAP”).  Refer to the notes to consolidated financial statements, which appear in the Annual Report on Form 10-K for the year ended December 31, 2013, for our accounting policies and other disclosures, which are pertinent to these statements.
	The results of operations of our former technical specialty paper business are reported as a discontinued operation in the Condensed Consolidated Statements of Comprehensive Loss for all periods presented.  The corresponding assets and liabilities of the discontinued operations in the Condensed Consolidated Balance Sheets have been reclassified in accordance with authoritative literature on discontinued operations for all periods presented. Also, in accordance with the authoritative literature, we have elected to not separately disclose the cash flows related to the discontinued operation.  See Note 4, “Discontinued Operations and Other” for further information regarding discontinued operations.

New_Accounting_Pronouncements

New Accounting Pronouncements	6 Months Ended
	Jun. 30, 2014
New Accounting Pronouncements	'
New Accounting Pronouncements	'
	Note 3.New Accounting Pronouncements
	In July 2013, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2013-11 “Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists”.  This guidance requires unrecognized tax benefits to be presented as a decrease in net operating loss, similar tax loss or tax credit carryforward if certain criteria are met.  The guidance is to be applied prospectively beginning January 1, 2014.  The adoption of ASU No. 2013-11 did not have an impact on our results of operations or financial position.
	On September 13, 2013, the Internal Revenue Service released final tangible property regulations under Sections 162(a) and 263(a) of the Internal Revenue Service Code (“IRC”) and proposed regulations under Section 168 of the IRC. These regulations generally apply to taxable years beginning on or after January 1, 2014 and affects all taxpayers that acquire, produce, or improve tangible property. We do not expect that the adoption of these regulations will have material impact on our Condensed Consolidated Financial Statements.
	On April 10, 2014, the FASB issued ASU No. 2014-08, “Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity.”  This guidance changes the definition of a discontinued operation to a strategic shift that has or will have a major impact on an entity’s operations or financial results.  Additionally, there are new disclosure requirements to enhance transparency for reporting purposes.  ASU 2014-08 is to be applied prospectively to all disposals that occur in annual periods beginning on or after December 15, 2014.  We do not expect the adoption of this guidance will have a material impact on our Consolidated Financial Statements.
	On May 28, 2014, the FASB issued ASU No. 2014-09, “Revenue from Contracts with Customers.” This standard provides companies with a single model for use in accounting for revenue arising from contracts with customers.  The core principle of this model is to recognize revenue when control of the goods or services transfers to the customer, as opposed to recognizing revenue when the risks and rewards transfer to the customer under the existing revenue guidance.  ASU No. 2014-09 is effective with annual periods beginning after December 15, 2016, with early adoption not permitted.  The guidance allows companies to either apply the requirements retrospectively to all prior periods presented, or apply the requirements in the year of adoption through a cumulative adjustment.  We do not expect the adoption of this guidance will have a material impact on our Consolidated Financial Statements.
	On June 19, 2014, the FASB issued ASU No. 2014-12, “Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period.”  For share-based payments with a performance target that could be achieved after the requisite vesting period, the guidance requires the target be treated as a performance condition under FASB ASC Topic 718, “Compensation-Stock Compensation,” and, as a result, should not be included in the estimation of the grant-date fair value of the award.  Instead, ASU No. 2014-12 requires companies to recognize compensation expense for the award when it becomes probable that the performance target will be achieved.  ASU No. 2014-12 is effective for annual periods beginning after December 15, 2015, and may be applied either prospectively or retrospectively.  We do not expect the adoption of this guidance will have a material impact on our Consolidated Financial Statements.

Discontinued_Operations_and_Ot

Discontinued Operations and Other	6 Months Ended
	Jun. 30, 2014
Discontinued Operations and Other	'
Discontinued Operations, and Other	'
	Note 4.Discontinued Operations and Other
	We determined that as of June 30, 2013, the sale of the specialty paper business and the closure of the Brainerd, Minnesota paper mill (“Brainerd”), met the criteria for discontinued operations presentation as established in FASB Accounting Standards Codification (“ASC”) Subtopic 205-20, “Discontinued Operations”. Therefore, the results of operations of the specialty paper business and Brainerd mill have been reported as discontinued operations in the Condensed Consolidated Statements of Comprehensive Loss for all periods presented.  The corresponding assets and liabilities of the discontinued operations have been reclassified in accordance with authoritative literature on discontinued operations for all periods presented.  The Condensed Consolidated Statements of Cash Flows for the six months ended June 30, 2014 and 2013 have not been adjusted to separately disclose cash flows related to discontinued operations.
	The sale of the specialty paper business and primarily all related assets and selected liabilities, excluding Brainerd, closed on June 26, 2013. The sale generated a pre-tax impairment charge of $63.7 million, which is recorded in loss from discontinued operations in the Condensed Consolidated Statements of Comprehensive Loss for the three and six months ended June 30, 2013. As there were no quoted market prices available for these or similar assets, we used the actual sales price to determine the fair market value of the assets, which is a level 3, unobservable input.  Included in the impairment charge is a net pre-tax credit of approximately $5.9 million related to pension and other postretirement plan settlements, curtailments, and special termination benefits resulting from modifications made to the plans in connection with the transaction.  Additionally, pre-tax charges related to severance and benefits, contract termination, and other associated closure costs totaled $0.1 million and $4.3 million for the three months ended June 30, 2014 and June 30, 2013, respectively.  For the six months ended June 30, 2014 and June 30, 2013, the aforementioned pre-tax closure charges were $0.7 million and $4.3 million, respectively.
	The agreement to sell the specialty paper business also includes a provision whereby we would receive a contingent payment from the buyer if certain performance thresholds and other events occur.  At June 30, 2014, no amounts have been recognized related to this provision, as we are not able to determine whether such events will occur.
	In February 2013, we announced the planned closure of Brainerd and the facility permanently closed on March 29, 2013. Pre-tax charges recorded for the six months ended June 30, 2014 were $0.1 million, related to severance and benefit continuation costs and other associated closure costs; there were not any additional charges recognized for the three months ended June 30, 2014. Pre-tax charges for severance and benefit continuation costs and other associated closure costs totaled $0.7 million for the three months ended June 30, 2013.  For the six months ended June 30, 2013, pre-tax charges included accelerated depreciation on long lived assets of $35.7 million; inventory and spare parts write downs of $6.7 million; and other associated closure costs of $2.6 million.
	In June 2014, we sold a portion of the group of assets held for sale associated with Brainerd and realized proceeds on the sale of $2.6 million. There was no gain or loss recognized on the sale of the assets. At June 30, 2014, there was $4.7 million in current assets of discontinued operations, comprised primarily of approximately $4.1 million in remaining held for sale assets of Brainerd, which continue to be actively marketed for sale. Also at June 30, 2014, there were $0.5 million in current liabilities and $0.9 million in other noncurrent liabilities that are primarily related to contract termination costs and are classified as discontinued operations in the Condensed Consolidated Balance Sheets.  At December 31, 2013, there was $8.6 million in current assets of discontinued operations, comprised primarily of $6.7 million related to assets held for sale of Brainerd. Also at December 31, 2013, there were $1.9 million in current liabilities and $1.0 million in other noncurrent liabilities that are primarily related to contract termination costs and were classified as discontinued operations in the Condensed Consolidated Balance Sheets.
	The following table summarizes certain Condensed Consolidated Statements of Comprehensive Loss information for discontinued operations:
		Three Months						Six Months
		Ended June 30,						Ended June 30,
	(all amounts in thousands, except per share data)	2014			2013			2014			2013
	Net sales	$	21		$	98,099		$	379		$	208,112
	Earnings (Loss) from discontinued operations before income taxes	35			(65,604		)	(1,198		)	(106,445		)
	Provision (credit) for income taxes	142			(25,373		)	(637		)	(40,341		)
	Loss from discontinued operations, net of taxes	$	(107	)	$	(40,231	)	$	(561	)	$	(66,104	)
	Net loss per share — basic and diluted	$	(0.00	)	$	-0.81		$	-0.01		$	(1.34	)
	The following table summarizes the components of costs included in loss from discontinued operations in the Condensed Consolidated Statements of Comprehensive Loss associated with the sale of the specialty paper business and closure of Brainerd.
		Three Months Ended						Six Months
		June 30,						Ended June 30,
	(all dollar amounts in thousands)	2014			2013			2014			2013
	Impairment of long-lived assets	$	—		$	63,712		$	—		$	63,712
	Accelerated depreciation on long-lived assets	—			—			—			35,716
	Inventory and spare parts write-downs	—			—			—			6,712
	Severance and benefit continuation costs	(6		)	1,009			171			2,378
	Other associated costs, net	16			3,962			664			4,494
	Total	$	10		$	68,683		$	835		$	113,012
	Following is a summary of the liabilities for restructuring expenses through June 30, 2014, related to the closure of Brainerd and the sale of the specialty paper business all of which were included in liabilities of discontinued operations:
		December 31,			Reserve/			Payments/			June 30,
	(all dollar amounts in thousands)	2013			Provisions			Usage			2014
	Severance and benefit continuation	$	434		$	171		$	(395	)	$	210
	Contract termination	2,901			31			—			2,932
	Other	33			633			(666		)	—
	Total	$	3,368		$	835		$	-1,061		$	3,142
	In addition, the Company maintains a natural gas contract for our previously closed Groveton, New Hampshire mill. The liabilities and charges associated with this natural gas contract are recorded in continuing operations. At June 30, 2014, $1.1 million and $7.6 million are included in current liabilities and noncurrent liabilities, respectively.  During the first six months of 2014 and 2013, we made payments related to this natural gas contract of approximately $0.4 million and $0.8 million, respectively.  At December 31, 2013, $0.8 million and $7.8 million were included in current liabilities and noncurrent liabilities, respectively. There were associated charges of $0.4 million and $0.5 million, respectively, within selling and administrative expenses for the three and six months ended June 30, 2014.  For the three and six months ending June 30, 2013, recognized within selling and administrative expenses were associated charges of $0.1 million and $0.3 million, respectively. In the second quarter of 2013, we recognized a net credit of approximately $1.7 million.  We will continue to make payments related to the contract over the original contractual term.

Earnings_Per_Share_EPS

Earnings Per Share ("EPS")	6 Months Ended
	Jun. 30, 2014
Earnings Per Share ("EPS")	'
Earnings Per Share ("EPS")	'
	Note 5.Earnings Per Share (“EPS”)
	The following table reconciles basic weighted average outstanding shares to diluted weighted average outstanding shares:
		Three Months						Six Months
		Ended June 30,						Ended June 30,
	(all amounts in thousands, except per share data)	2014			2013			2014			2013
	Basic weighted average common shares outstanding	50,021			49,399			49,930			49,381
	Dilutive securities:
	Stock compensation plans	—			—			—			—
	Diluted weighted average common shares outstanding	50,021			49,399			49,930			49,381
	Loss from continuing operations, net of tax	$	(3,721	)	$	(14,595	)	$	(8,167	)	$	(18,327	)
	Loss from discontinued operations, net of tax	(107		)	(40,231		)	(561		)	(66,104		)
	Net loss	$	(3,828	)	$	(54,826	)	$	(8,728	)	$	(84,431	)
	Loss from continuing operations, net of tax, per share — basic and diluted	$	(0.07	)	$	(0.30	)	$	(0.16	)	$	(0.37	)
	Loss from discontinued operations, net of tax, per share — basic and diluted	(0.00		)	(0.81		)	(0.01		)	(1.34		)
	Net loss per share—basic and diluted	$	(0.08	)	$	(1.11	)	$	(0.17	)	$	(1.71	)
	Due to the net loss from continuing operations for the three and six months ended June 30, 2014, stock-based grants for 1,022,000 shares and 1,216,559 shares, respectively, were considered to be antidilutive.  Due to the net loss from continuing operations for the three and six months ended June 30, 2013, stock-based grants for 1,840,298 shares and 1,908,922 shares, respectively, were considered to be antidilutive.

Receivables

Receivables	6 Months Ended
	Jun. 30, 2014
Receivables	'
Receivables	'
	Note 6.Receivables
	Accounts receivable consisted of the following:
		June 30,			December 31,
	(all dollar amounts in thousands)	2014			2013
	Trade	$	25,088		$	28,549
	Other	347			708
		25,435			29,257
	Less: allowances for doubtful accounts	(110		)	(151		)
		$	25,325		$	29,106

Inventories

Inventories	6 Months Ended
	Jun. 30, 2014
Inventories	'
Inventories	'
	Note 7.Inventories
	The various components of inventories were as follows:
		June 30,			December 31,
	(all dollar amounts in thousands)	2014			2013
	Raw materials	$	20,963		$	25,714
	Work in process and finished goods	21,745			17,087
	Supplies	1,995			1,992
	Inventories at cost	44,703			44,793
	Less: LIFO reserve	(9,108		)	(9,075		)
		$	35,595		$	35,718

Property_Plant_and_Equipment

Property, Plant, and Equipment	6 Months Ended
	Jun. 30, 2014
Property, Plant, and Equipment	'
Property, Plant, and Equipment	'
	Note 8.Property, Plant, and Equipment
	Property, plant, and equipment included the following:
		June 30,			December 31,
		2014			2013
	Property, plant, and equipment
	Buildings	$	82,200		$	82,610
	Machinery and equipment	444,540			447,396
		526,740			530,006
	Less: accumulated depreciation	(247,373		)	(239,983		)
	Net depreciated value	279,367			290,023
	Land	1,734			1,734
	Construction in progress	12,146			7,207
		$	293,247		$	298,964
	Depreciation and amortization for the three months ended June 30, 2014 and 2013 was $10.3 million and $10.0 million, respectively.  For the six months ended June 30, 2014 and 2013, depreciation and amortization was $20.6 million and $19.8 million, respectively.

Debt

Debt	6 Months Ended
	Jun. 30, 2014
Debt	'
Debt	'
	Note 9.Debt
	On March 31, 2010, we entered into a note purchase and private-shelf agreement.  This agreement provided for the April 9, 2010, issuance of $50 million of unsecured senior notes having an interest rate of 5.69% that mature on April 9, 2017, and also established a private-shelf facility under which up to $125 million of additional promissory notes may be issued at terms agreed upon by the parties at the time of issuance until July 20, 2014.  On April 4, 2011, we issued an additional aggregate principal amount of $50 million of our senior notes under the terms of this note purchase and private-shelf agreement.  The notes bear interest at 4.68% and mature on April 4, 2018.  On August 22, 2011, the private-shelf agreement was amended to expand the total amount available under the private-shelf agreement to $150 million.  On April 9, 2012, we issued an additional aggregate principal amount of $50 million of our senior notes under this note purchase and private-shelf agreement.  The notes bear interest at 4.00% and mature on June 30, 2016.  At June 30, 2014, the total capacity of unsecured private placement notes was $200 million, with $150 million of unsecured private placement notes outstanding.
	We have estimated the fair value of our long-term debt in accordance with FASB authoritative guidance.  The FASB defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between participants at the measurement date.  Fair value information for long-term debt is within Level 2 of the fair value hierarchy and is based on current market interest rates and estimates of current market conditions for instruments with similar terms and maturities.  At June 30, 2014, the estimated fair value of long-term debt is approximately $161 million which compares to the carrying value of $150 million.  At December 31, 2013, the estimated fair value of long-term debt was approximately $158 million which compares to the carrying value of $150 million.
	On June 23, 2010, we entered into a $125 million revolving-credit agreement with five financial institutions originally set to expire on June 23, 2014.  On June 26, 2013, we entered into an amendment to the revolving-credit agreement reducing the amount of aggregate commitments from $125 million to $100 million. On December 17, 2013, the credit agreement was amended to reduce the aggregate commitments under the revolving-credit agreement to $80 million and extend the maturity date for those obligations from June 23, 2014 to June 30, 2015.  At June 30, 2014 and December 31, 2013, there were no amounts outstanding under the revolving-credit agreement.
	Early in 2014 and during prior years, we had an unrated commercial paper placement agreement with a bank to issue up to $50 million of unsecured debt obligations.  The agreement required unused credit availability under our revolving-credit agreement equal to the amount of outstanding commercial paper.  On February 24, 2014, we terminated this commercial paper placement agreement.  There were no outstanding borrowings under this agreement as of the date of termination or at December 31, 2013.
	We are subject to certain financial and other covenants under the revolving-credit agreement and the note purchase and private-shelf agreement.  At June 30, 2014, we were in compliance with all required covenants.  On March 28, 2014, the revolving-credit and the note purchase and private-shelf agreements were amended to adjust certain covenant requirements.  The amendment to the private-shelf agreement resulted in an additional 0.5% per annum fee on all outstanding notes for the fiscal quarter ending March 31, 2014 and a 1% per annum fee thereafter on all outstanding notes under this agreement.  Effective with the amendments dated March 28, 2014, to the agreements, we agreed to seek approval from our Board of Directors to secure the debt obligations by liens on substantially all of our assets within 60 days of the amendments’ effective date. On June 27, 2014, both the revolving-credit and the note purchase and private-shelf agreements were further amended to adjust certain covenants and to extend the date to secure our debt obligations by liens on substantially all of our assets by July 28, 2014.
	On July 25, 2014, we received an extension to secure our debt obligations by liens to July 31, 2014.  We received approval to secure our debt from our Board of Directors and refinanced our existing debt obligations under a new secured debt structure on July 30, 2014.  For further information, please see Note 14, “Subsequent Events.”

Pension_and_Other_Postretireme

Pension and Other Post-retirement Benefit Plans	6 Months Ended
	Jun. 30, 2014
Pension and Other Post-retirement Benefit Plans	'
Pension and Other Post-retirement Benefit Plans	'
	Note 10.Pension and Other Post-retirement Benefit Plans
	Inclusive of discontinued operations, the components of net periodic benefit cost recognized in the Condensed Consolidated Statements of Comprehensive Loss for the three months ended June 30, 2014 and 2013 are as follows:
								Other
								Post-retirement
		Pension Benefits						Benefits
		2014			2013			2014			2013
	Service cost	$	149		$	103		$	56		$	557
	Interest cost	2,601			2,553			343			821
	Expected return on plan assets	(3,201		)	(3,247		)	—			—
	Amortization of:
	Prior service cost (benefit)	77			272			(372		)	(763		)
	Actuarial loss	641			922			(45		)	592
	Settlement	—			1,320			—			—
	Curtailment	—			5,369			—			(16,004		)
	Special termination benefit impact	—			4,721			—			—
	Net periodic benefit cost	$	267		$	12,013		$	(18	)	$	(14,797	)
	The settlements recognized during the three months ended June 30, 2013, relate to benefits associated with a cash balance pension plan.  The curtailments and special termination benefit impacts, which are included in discontinued operations, are due to the sale of our specialty paper business.  See Note 4, “Discontinued Operations and Other” for additional information regarding the sale of the specialty paper business.
	Inclusive of discontinued operations, the components of net periodic benefit cost recognized in the Condensed Consolidated Statements of Comprehensive Loss for the six months ended June 30, 2014 and 2013 are as follows:
								Other
								Post-retirement
		Pension Benefits						Benefits
		2014			2013			2014			2013
	Service cost	$	298		$	758		$	111		$	1,115
	Interest cost	5,203			4,908			685			1,641
	Expected return on plan assets	(6,402		)	(6,463		)	—			—
	Amortization of:
	Prior service cost (benefit)	154			545			(743		)	(1,526		)
	Actuarial loss	1,283			2,433			(91		)	1,184
	Settlement	—			1,320			—			—
	Curtailment	—			5,369			—			(16,004		)
	Special termination benefit impact	—			4,721			—			—
	Net periodic benefit cost (benefit)	$	536		$	13,591		$	(38	)	$	(13,590	)
	The settlements recognized during the six months ended June 30, 2013, relate to benefits associated with a cash balance pension plan. The curtailments and special termination benefit impacts, which are included in discontinued operations, in the six months ended June 30, 2013, are due to the sale of our specialty paper business.  See Note 4, “Discontinued Operations and Other” for additional information regarding discontinued operations.
	We previously disclosed in our consolidated financial statements for the year ended December 31, 2013 that we anticipate making contributions of approximately $5.5 million directly to our pension and retirement plans as a result of minimum funding requirements and elective contributions in 2014.  As of June 30, 2014, we have made payments of approximately $1.6 million to our pension plans.  Coincident with the approval by our Board of Directors to secure our debt, we entered into a settlement agreement with the Pension Benefit Guaranty Corporation to contribute an additional $7.5 million to our defined benefit pension plans during 2014.  See Note 14, “Subsequent Events” for additional information.  As of June 30, 2014, we have contributed approximately $1.5 million to our other post-retirement plans.  We expect to contribute approximately $3.0 million to our other post-retirement plans in 2014.

ShareBased_Compensation

Share-Based Compensation	6 Months Ended
	Jun. 30, 2014
Share-Based Compensation	'
Share-Based Compensation	'
	Note 11.Share-Based Compensation
	We account for share-based compensation pursuant to the provisions of FASB ASC Subtopic 718-10.
	Stock Options, Restricted Stock Awards, and Performance Units
	During the three months ended June 30, 2014, we granted 5,000 performance units as part of compensation for our newly appointed chief executive officer. Including the grant of 5,000 performance units that occurred in the second quarter of 2014, for the six months ended June 30, 2014, we granted a total of 270,650 awards of performance units to our directors and certain employees of Wausau Paper.  Of the awards granted, 31,898 performance units were granted to directors. The grants to certain employees, other than those granted to our newly appointed chief executive officer, were comprised of two types of awards. The first type of award included 114,078 of performance units with the award subject to achievement of a targeted shareholder return on our common stock over a three-year period.  The second type of award was comprised of 119,674 performance units with vesting contingent on (1) achieving certain operating profit levels and (2) completion of a service requirement.
	On June 19, 2014, effective with the departure of two members of our Board of Directors, a change in control event as defined within provisions of our equity compensation plans and related grants occurred. As a result, subject to such provisions, conditions to vesting for awards outstanding on June 19, 2014 were deemed to have been satisfied, with the exception of the portion of any awards subject to the attainment of a certain level of operating profit for 2014, and, consequently, $1.4 million of share-based compensation expense was recognized for the remaining unamortized portion of the outstanding awards. Prior to the change in control event, we recognized compensation expense on grants of non-qualified stock options, restricted stock awards, and performance unit awards on a straight-line basis over the requisite service period of each award. Forfeiture rates were estimated based upon our historical experience for each grant type.
	Including the share-based compensation expense recognized for the change in control event, total share-based compensation expense was $1.7 million and $2.3 million for the three and six month periods ended June 30, 2014, respectively. For the three and six month periods ended June 30, 2013, share based compensation expense was $0.4 million and $1.4 million, respectively.

Accumulated_Other_Comprehensiv

Accumulated Other Comprehensive Loss	6 Months Ended
	Jun. 30, 2014
Accumulated Other Comprehensive Loss	'
Accumulated Other Comprehensive Loss	'
	Note 12.Accumulated Other Comprehensive Loss
	For all periods presented in the Condensed Consolidated Financial Statements, accumulated other comprehensive loss is comprised solely of cumulative net actuarial losses and prior service cost not yet recognized as a component of net periodic benefit costs for retirement and other post-retirement plans.  For the three and six months ended June 30, 2014, and June 30, 2013, the changes in accumulated other comprehensive loss, net of tax, were as follows:
	(all dollar amounts in thousands)
	Balance at December 31, 2013	$	(27,220	)
	Amounts reclassified from other comprehensive loss	189
	Balance at March 31, 2014	$	(27,031	)
	Amounts reclassified from other comprehensive loss	188
	Balance at June 30, 2014	$	(26,843	)
	Balance at December 31, 2012	$	(91,096	)
	Amounts reclassified from other comprehensive loss	1,000
	Balance at March 31, 2013	$	(90,096	)
	Amounts reclassified from other comprehensive loss	21,938
	Balance at June 30, 2013	$	(68,158	)
	Following are details of the amounts reclassified out of accumulated other comprehensive loss during the three months ended June 30, 2014 and 2013:
	(all dollar amounts in thousands)	June 30,			June 30,			Affected Line Item
		2014			2013			in the Condensed
								Consolidated
								Statements of
								Comprehensive
								Loss
	Pension and other post-retirement benefit obligation changes:
	Amortization of prior service cost, net	$	(295	)	$	(490	)(a)
	Amortization of actuarial gains, net	596			9,192		(a)
	Curtailments	—			26,682
	Reclassification before tax	301			35,384
	Tax Provision	113			13,446
	Reclassifications for the period, net of tax	$	188		$	21,938
	Following are details of the amounts reclassified out of accumulated other comprehensive loss during the six months ended June 30, 2014 and 2013:
	(all dollar amounts in thousands)	June 30,			June 30,			Affected Line Item
		2014			2013			in the Condensed
								Consolidated
								Statements of
								Comprehensive
								Loss
	Pension and other post-retirement benefit obligation changes:
	Amortization of prior service cost, net	$	(589	)	$	(980	)(a)
	Amortization of actuarial gains, net	1,192			11,295		(a)
	Curtailments	—			26,682
	Reclassification before tax	603			36,997
	Tax Provision	226			14,059
	Reclassifications for the period, net of tax	$	377		$	22,938
	These accumulated other comprehensive income components are included in the computation of net periodic benefit costs.  See Note 10, “Pension and Other Post-retirement Benefit Plans” regarding the pension and other post-retirement net periodic benefit costs.

Income_Taxes

Income Taxes	6 Months Ended
	Jun. 30, 2014
Income Taxes	'
Income Taxes	'
	Note 13.Income Taxes
	Our normalized tax rate for 2014 is expected to be approximately 37%.  During the three and six months ended June 30, 2014 there were no significant changes to our income tax valuation allowances. During the three and six months ended June 30, 2013, our effective tax rate was impacted by an adjustment made to our provision for income taxes, net of federal tax benefit, of approximately $12.4 million, with approximately $12.0 million of the amount recognized related to certain state income tax carryforwards that will likely not be utilized to offset taxable income in the future as we no longer have manufacturing operations in these states.

Subsequent_Events

Subsequent Events	6 Months Ended
	Jun. 30, 2014
Subsequent Events	'
Subsequent Events	'
	Note 14.Subsequent Events
	On July 25, 2014, the Company received an extension under the note purchase and private-shelf agreement and the revolving credit agreement until July 31, 2014, to secure the debt obligations by liens on substantially all of its assets. On July 30, 2014, the Company prepaid the existing $150 million of outstanding obligations with various maturities under the note purchase and private-shelf agreement utilizing proceeds received under a new $175 million secured term loan facility.  Also, on July 30, 2014, we terminated the $80 million revolving credit agreement expiring June 2015, and entered into a new $50 million secured revolving credit facility.  In addition to the prepayment of the outstanding obligations under the note purchase and private-shelf notes, net proceeds of $171.5 million under the term loan facility were used to pay $14.4 million in accrued interest and make-whole payments to the note holders and $3.4 million of transaction-related fees and expenses. The remainder of the net proceeds will be used for general corporate purposes.
	The $50 million secured revolver matures in July 2019 and the $175 million term loan facility has a final maturity in July 2020. The secured debt agreements contain various restrictive covenants, including fixed charge coverage ratios in the case of the secured revolver and leverage ratios in the case of the term loan facility, and contain restrictions on dividends and other restricted payments.  Both agreements are secured by substantially all of the assets of the Company.
	The $175 million secured term loan amortizes in equal quarterly installments in an aggregate annual amount equal to 1 percent of the original principal amount, with the remainder due at maturity. In addition to the annual amortization, the secured term loan is subject to mandatory prepayments subject to excess cash flow requirements. The annual interest rate will be LIBOR, subject to a 1 percent floor, plus 5.5 percent, or at the option of the Company, a base rate as defined in the agreement, plus 4.5 percent.
	Borrowings under the $50 million secured revolving credit facility will bear interest at a rate equal to LIBOR or a base rate plus an applicable margin determined on the first day of the calendar month following each fiscal quarter end. Until December 31, 2014, the applicable margin for LIBOR-based borrowings is 1.75 percent and, for base rate borrowings is 0.75 percent. The revolving credit facility is subject to an unused line fee that ranges from 25 basis points to 37.5 basis points.
	Coincident with the securitization of the Company’s debt obligations, a settlement agreement was entered into with the Pension Benefit Guaranty Corporation (the “PBGC”) with respect to the Company’s unfunded defined benefit pension obligations. Under the agreement, the Company has agreed to grant a lien on substantially all of its assets to the PBGC that is junior and subordinate to the lien security interest on assets pledged under the secured term loan and revolving credit agreements. The Company has also agreed to make contributions in excess of minimum funding requirements of up to $36 million to its defined benefit pension plans through 2018, with the first contribution under this agreement of $7.5 million due within 30 days following the close of the $50 million secured revolver and $175 million term loan facility.

Discontinued_Operations_and_Ot1

Discontinued Operations and Other (Tables)	6 Months Ended
	Jun. 30, 2014
Discontinued Operations and Other	'
Summary of certain Condensed Consolidated Statements of Comprehensive Income (Loss) information for discontinued operations	'
		Three Months						Six Months
		Ended June 30,						Ended June 30,
	(all amounts in thousands, except per share data)	2014			2013			2014			2013
	Net sales	$	21		$	98,099		$	379		$	208,112
	Earnings (Loss) from discontinued operations before income taxes	35			(65,604		)	(1,198		)	(106,445		)
	Provision (credit) for income taxes	142			(25,373		)	(637		)	(40,341		)
	Loss from discontinued operations, net of taxes	$	(107	)	$	(40,231	)	$	(561	)	$	(66,104	)
	Net loss per share — basic and diluted	$	(0.00	)	$	-0.81		$	-0.01		$	(1.34	)
Schedule of components of costs included in loss from discontinued operations in the Condensed Consolidated Statements of Comprehensive Loss	'
		Three Months Ended						Six Months
		June 30,						Ended June 30,
	(all dollar amounts in thousands)	2014			2013			2014			2013
	Impairment of long-lived assets	$	—		$	63,712		$	—		$	63,712
	Accelerated depreciation on long-lived assets	—			—			—			35,716
	Inventory and spare parts write-downs	—			—			—			6,712
	Severance and benefit continuation costs	(6		)	1,009			171			2,378
	Other associated costs, net	16			3,962			664			4,494
	Total	$	10		$	68,683		$	835		$	113,012
Summary of the liabilities for discontinued operations	'
		December 31,			Reserve/			Payments/			June 30,
	(all dollar amounts in thousands)	2013			Provisions			Usage			2014
	Severance and benefit continuation	$	434		$	171		$	(395	)	$	210
	Contract termination	2,901			31			—			2,932
	Other	33			633			(666		)	—
	Total	$	3,368		$	835		$	-1,061		$	3,142

Earnings_Per_Share_EPS_Tables

Earnings Per Share ("EPS") (Tables)	6 Months Ended
	Jun. 30, 2014
Earnings Per Share ("EPS")	'
Schedule of reconciliation of basic and diluted weighted average outstanding shares	'
		Three Months						Six Months
		Ended June 30,						Ended June 30,
	(all amounts in thousands, except per share data)	2014			2013			2014			2013
	Basic weighted average common shares outstanding	50,021			49,399			49,930			49,381
	Dilutive securities:
	Stock compensation plans	—			—			—			—
	Diluted weighted average common shares outstanding	50,021			49,399			49,930			49,381
	Loss from continuing operations, net of tax	$	(3,721	)	$	(14,595	)	$	(8,167	)	$	(18,327	)
	Loss from discontinued operations, net of tax	(107		)	(40,231		)	(561		)	(66,104		)
	Net loss	$	(3,828	)	$	(54,826	)	$	(8,728	)	$	(84,431	)
	Loss from continuing operations, net of tax, per share — basic and diluted	$	(0.07	)	$	(0.30	)	$	(0.16	)	$	(0.37	)
	Loss from discontinued operations, net of tax, per share — basic and diluted	(0.00		)	(0.81		)	(0.01		)	(1.34		)
	Net loss per share—basic and diluted	$	(0.08	)	$	(1.11	)	$	(0.17	)	$	(1.71	)

Receivables_Tables

Receivables (Tables)	6 Months Ended
	Jun. 30, 2014
Receivables	'
Schedule of receivables	'
		June 30,			December 31,
	(all dollar amounts in thousands)	2014			2013
	Trade	$	25,088		$	28,549
	Other	347			708
		25,435			29,257
	Less: allowances for doubtful accounts	(110		)	(151		)
		$	25,325		$	29,106

Inventories_Tables

Inventories (Tables)	6 Months Ended
	Jun. 30, 2014
Inventories	'
Schedule of inventories	'
		June 30,			December 31,
	(all dollar amounts in thousands)	2014			2013
	Raw materials	$	20,963		$	25,714
	Work in process and finished goods	21,745			17,087
	Supplies	1,995			1,992
	Inventories at cost	44,703			44,793
	Less: LIFO reserve	(9,108		)	(9,075		)
		$	35,595		$	35,718

Property_Plant_and_Equipment_T

Property, Plant, and Equipment (Tables)	6 Months Ended
	Jun. 30, 2014
Property, Plant, and Equipment	'
Schedule of property, plant, and equipment	'
		June 30,			December 31,
		2014			2013
	Property, plant, and equipment
	Buildings	$	82,200		$	82,610
	Machinery and equipment	444,540			447,396
		526,740			530,006
	Less: accumulated depreciation	(247,373		)	(239,983		)
	Net depreciated value	279,367			290,023
	Land	1,734			1,734
	Construction in progress	12,146			7,207
		$	293,247		$	298,964

Pension_and_Other_Postretireme1

Pension and Other Post-retirement Benefit Plans (Tables)	6 Months Ended
	Jun. 30, 2014
Pension and Other Post-retirement Benefit Plans	'
Schedule of component of net periodic benefit costs recognized in the Condensed Consolidated Statements Comprehensive Loss Inclusive of discontinued operations	'
	Inclusive of discontinued operations, the components of net periodic benefit cost recognized in the Condensed Consolidated Statements of Comprehensive Loss for the three months ended June 30, 2014 and 2013 are as follows:
								Other
								Post-retirement
		Pension Benefits						Benefits
		2014			2013			2014			2013
	Service cost	$	149		$	103		$	56		$	557
	Interest cost	2,601			2,553			343			821
	Expected return on plan assets	(3,201		)	(3,247		)	—			—
	Amortization of:
	Prior service cost (benefit)	77			272			(372		)	(763		)
	Actuarial loss	641			922			(45		)	592
	Settlement	—			1,320			—			—
	Curtailment	—			5,369			—			(16,004		)
	Special termination benefit impact	—			4,721			—			—
	Net periodic benefit cost	$	267		$	12,013		$	(18	)	$	(14,797	)
	Inclusive of discontinued operations, the components of net periodic benefit cost recognized in the Condensed Consolidated Statements of Comprehensive Loss for the six months ended June 30, 2014 and 2013 are as follows:
								Other
								Post-retirement
		Pension Benefits						Benefits
		2014			2013			2014			2013
	Service cost	$	298		$	758		$	111		$	1,115
	Interest cost	5,203			4,908			685			1,641
	Expected return on plan assets	(6,402		)	(6,463		)	—			—
	Amortization of:
	Prior service cost (benefit)	154			545			(743		)	(1,526		)
	Actuarial loss	1,283			2,433			(91		)	1,184
	Settlement	—			1,320			—			—
	Curtailment	—			5,369			—			(16,004		)
	Special termination benefit impact	—			4,721			—			—
	Net periodic benefit cost (benefit)	$	536		$	13,591		$	(38	)	$	(13,590	)

Accumulated_Other_Comprehensiv1

Accumulated Other Comprehensive Loss (Tables)	6 Months Ended
	Jun. 30, 2014
Accumulated Other Comprehensive Loss	'
Schedule of changes in accumulated other comprehensive loss, net of tax	'
	(all dollar amounts in thousands)
	Balance at December 31, 2013	$	(27,220	)
	Amounts reclassified from other comprehensive loss	189
	Balance at March 31, 2014	$	(27,031	)
	Amounts reclassified from other comprehensive loss	188
	Balance at June 30, 2014	$	(26,843	)
	Balance at December 31, 2012	$	(91,096	)
	Amounts reclassified from other comprehensive loss	1,000
	Balance at March 31, 2013	$	(90,096	)
	Amounts reclassified from other comprehensive loss	21,938
	Balance at June 30, 2013	$	(68,158	)
Schedule of amounts reclassified out of accumulated other comprehensive loss	'
	Following are details of the amounts reclassified out of accumulated other comprehensive loss during the three months ended June 30, 2014 and 2013:
	(all dollar amounts in thousands)	June 30,			June 30,			Affected Line Item
		2014			2013			in the Condensed
								Consolidated
								Statements of
								Comprehensive
								Loss
	Pension and other post-retirement benefit obligation changes:
	Amortization of prior service cost, net	$	(295	)	$	(490	)(a)
	Amortization of actuarial gains, net	596			9,192		(a)
	Curtailments	—			26,682
	Reclassification before tax	301			35,384
	Tax Provision	113			13,446
	Reclassifications for the period, net of tax	$	188		$	21,938
	Following are details of the amounts reclassified out of accumulated other comprehensive loss during the six months ended June 30, 2014 and 2013:
	(all dollar amounts in thousands)	June 30,			June 30,			Affected Line Item
		2014			2013			in the Condensed
								Consolidated
								Statements of
								Comprehensive
								Loss
	Pension and other post-retirement benefit obligation changes:
	Amortization of prior service cost, net	$	(589	)	$	(980	)(a)
	Amortization of actuarial gains, net	1,192			11,295		(a)
	Curtailments	—			26,682
	Reclassification before tax	603			36,997
	Tax Provision	226			14,059
	Reclassifications for the period, net of tax	$	377		$	22,938
	(a) These accumulated other comprehensive income components are included in the computation of net periodic benefit costs.  See Note 10, “Pension and Other Post-retirement Benefit Plans” regarding the pension and other post-retirement net periodic benefit costs.

Discontinued_Operations_and_Ot2

Discontinued Operations and Other (Details) (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013
Restructuring and Discontinued Operations	'	'	'	'	'
Discontinued operations assets	$4,685,000	'	$4,685,000	'	$8,587,000
Accrued and other liabilities that are classified as discontinued operations	475,000	'	475,000	'	1,894,000
Other noncurrent liabilities that are classified as discontinued operations	866,000	'	866,000	'	989,000
Certain condensed consolidated statements of operations information for discontinued operations	'	'	'	'	'
Net sales	21,000	98,099,000	379,000	208,112,000	'
Earnings (Loss) from discontinued operations before income taxes	35,000	-65,604,000	-1,198,000	-106,445,000	'
Provision (credit) for income taxes	142,000	-25,373,000	-637,000	-40,341,000	'
Loss from discontinued operations, net of taxes	-107,000	-40,231,000	-561,000	-66,104,000	'
Net loss per share - basic and diluted (in dollars per share)	$0	($0.81)	($0.01)	($1.34)	'
Operations Discontinued [Member]	'	'	'	'	'
Restructuring and Discontinued Operations	'	'	'	'	'
Discontinued operations assets	4,700,000	'	4,700,000	'	8,600,000
Restructuring activities related to discontinued operations	'	'	'	'	'
Net pre-tax charges or credits recognized related to restructuring activities	10,000	68,683,000	835,000	113,012,000	'
Liabilities for restructuring expenses	'	'	'	'	'
Balance at the beginning of the period	'	'	3,368,000	'	'
Reserve/ Provisions	'	'	835,000	'	'
Payments/ Usage	'	'	-1,061,000	'	'
Balance at the end of the period	3,142,000	'	3,142,000	'	'
Operations Discontinued [Member] | Impairment Of Long Lived Assets [Member]	'	'	'	'	'
Restructuring activities related to discontinued operations	'	'	'	'	'
Net pre-tax charges or credits recognized related to restructuring activities	'	63,712,000	'	63,712,000	'
Operations Discontinued [Member] | Accelerated Depreciation On Long Lived Assets [Member]	'	'	'	'	'
Restructuring activities related to discontinued operations	'	'	'	'	'
Net pre-tax charges or credits recognized related to restructuring activities	'	'	'	35,716,000	'
Operations Discontinued [Member] | Inventory And Spare Parts Write Downs [Member]	'	'	'	'	'
Restructuring activities related to discontinued operations	'	'	'	'	'
Net pre-tax charges or credits recognized related to restructuring activities	'	'	'	6,712,000	'
Operations Discontinued [Member] | Employee Severance [Member]	'	'	'	'	'
Restructuring activities related to discontinued operations	'	'	'	'	'
Net pre-tax charges or credits recognized related to restructuring activities	-6,000	1,009,000	171,000	2,378,000	'
Liabilities for restructuring expenses	'	'	'	'	'
Balance at the beginning of the period	'	'	434,000	'	'
Reserve/ Provisions	'	'	171,000	'	'
Payments/ Usage	'	'	-395,000	'	'
Balance at the end of the period	210,000	'	210,000	'	'
Operations Discontinued [Member] | Other Restructuring [Member]	'	'	'	'	'
Restructuring activities related to discontinued operations	'	'	'	'	'
Net pre-tax charges or credits recognized related to restructuring activities	16,000	3,962,000	664,000	4,494,000	'
Operations Discontinued [Member] | Contract Termination [Member]	'	'	'	'	'
Restructuring and Discontinued Operations	'	'	'	'	'
Accrued and other liabilities that are classified as discontinued operations	500,000	'	500,000	'	1,900,000
Other noncurrent liabilities that are classified as discontinued operations	900,000	'	900,000	'	1,000,000
Liabilities for restructuring expenses	'	'	'	'	'
Balance at the beginning of the period	'	'	2,901,000	'	'
Reserve/ Provisions	'	'	31,000	'	'
Balance at the end of the period	2,932,000	'	2,932,000	'	'
Operations Discontinued [Member] | Other Charges [Member]	'	'	'	'	'
Liabilities for restructuring expenses	'	'	'	'	'
Balance at the beginning of the period	'	'	33,000	'	'
Reserve/ Provisions	'	'	633,000	'	'
Payments/ Usage	'	'	-666,000	'	'
Sale Of Specialty Paper Business [Member]	'	'	'	'	'
Restructuring activities related to discontinued operations	'	'	'	'	'
Net pre-tax charges or credits recognized related to restructuring activities	100,000	4,300,000	700,000	4,300,000	'
Liabilities for restructuring expenses	'	'	'	'	'
Impairment charges	'	'	63,700,000	'	'
Amount of credit generated related to pension and other postretirement plan settlements, curtailments, and special termination benefits	'	'	5,900,000	'	'
Amount of provision recognized	0	'	0	'	'
Closure Of Brainerd Paper Mill [Member]	'	'	'	'	'
Restructuring and Discontinued Operations	'	'	'	'	'
Discontinued operations assets	4,100,000	'	4,100,000	'	6,700,000
Liabilities for restructuring expenses	'	'	'	'	'
Proceeds from sale and disposal of long-lived assets	'	'	2,600,000	'	'
Pre-tax gain on sale and disposal of discontinued operations	'	700,000	100,000	'	'
Gain (loss) recognized on sale of asset	'	'	0	'	'
Closure Of Brainerd Paper Mill [Member] | Accelerated Depreciation On Long Lived Assets [Member]	'	'	'	'	'
Restructuring activities related to discontinued operations	'	'	'	'	'
Net pre-tax charges or credits recognized related to restructuring activities	'	'	'	35,700,000	'
Closure Of Brainerd Paper Mill [Member] | Inventory And Spare Parts Write Downs [Member]	'	'	'	'	'
Restructuring activities related to discontinued operations	'	'	'	'	'
Net pre-tax charges or credits recognized related to restructuring activities	'	'	'	6,700,000	'
Closure Of Brainerd Paper Mill [Member] | Other Restructuring [Member]	'	'	'	'	'
Restructuring activities related to discontinued operations	'	'	'	'	'
Net pre-tax charges or credits recognized related to restructuring activities	'	'	'	$2,600,000	'

Discontinued_Operations_and_Ot3

Discontinued Operations and Other (Details 2) (Facility Closing [Member], USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013
Facility Closing [Member]	'	'	'	'	'
Other	'	'	'	'	'
Payments for natural gas contract	'	'	$400,000	$800,000	'
Current liabilities	1,100,000	'	1,100,000	'	800,000
Noncurrent liabilities	7,600,000	'	7,600,000	'	7,800,000
Restructuring charges within selling and administrative expenses	400,000	100,000	500,000	300,000	'
Net credits	'	$1,700,000	'	'	'

Earnings_Per_Share_EPS_Details

Earnings Per Share ("EPS") (Details) (USD $)	3 Months Ended		6 Months Ended
In Thousands, except Share data, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Basic and diluted net (loss) earnings per share	'	'	'	'
Basic weighted average common shares outstanding (in shares)	50,021,000	49,399,000	49,930,000	49,381,000
Diluted weighted average common shares outstanding (in shares)	50,021,000	49,399,000	49,930,000	49,381,000
Loss from continuing operations, net of tax	($3,721)	($14,595)	($8,167)	($18,327)
Loss from discontinued operations, net of tax	-107	-40,231	-561	-66,104
Net loss	($3,828)	($54,826)	($8,728)	($84,431)
Loss from continuing operations, net of tax, per share - basic and diluted (in dollars per share)	($0.07)	($0.30)	($0.16)	($0.37)
Loss from discontinued operations, net of tax, per share - basic and diluted (in dollars per share)	$0	($0.81)	($0.01)	($1.34)
Net loss (in dollars per share)	($0.08)	($1.11)	($0.17)	($1.71)
Employee And Directors Stock Options [Member]	'	'	'	'
Anti-dilutive securities	'	'	'	'
Anti-dilutive securities excluded from the computation of diluted earnings per share (in shares)	1,022,000	1,840,298	1,216,559	1,908,922

Receivables_Details

Receivables (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Receivables	'	'
Accounts receivable, gross	$25,435	$29,257
Less: allowances for doubtful accounts	-110	-151
Receivables, net	25,325	29,106
Trade Accounts Receivable [Member]	'	'
Receivables	'	'
Accounts receivable, gross	25,088	28,549
Other Receivables [Member]	'	'
Receivables	'	'
Accounts receivable, gross	$347	$708

Inventories_Details

Inventories (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Inventories	'	'
Raw materials	$20,963	$25,714
Work in process and finished goods	21,745	17,087
Supplies	1,995	1,992
Inventories at cost	44,703	44,793
Less: LIFO reserve	-9,108	-9,075
Inventories, net	$35,595	$35,718

Property_Plant_and_Equipment_D

Property, Plant, and Equipment (Details) (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013
Property, Plant, and Equipment	'	'	'	'	'
Net depreciated value	$293,247,000	'	$293,247,000	'	$298,964,000
Depreciation and amortization	10,300,000	10,000,000	20,600,000	19,800,000	'
Segment Continuing Operations [Member]	'	'	'	'	'
Property, Plant, and Equipment	'	'	'	'	'
Net depreciated value	293,247,000	'	293,247,000	'	'
Building And Machinery And Equipment [Member]	'	'	'	'	'
Property, Plant, and Equipment	'	'	'	'	'
Property, plant, and equipment, gross	'	'	'	'	530,006,000
Less: accumulated depreciation	'	'	'	'	-239,983,000
Net depreciated value	'	'	'	'	290,023,000
Building And Machinery And Equipment [Member] | Segment Continuing Operations [Member]	'	'	'	'	'
Property, Plant, and Equipment	'	'	'	'	'
Property, plant, and equipment, gross	526,740,000	'	526,740,000	'	'
Less: accumulated depreciation	-247,373,000	'	-247,373,000	'	'
Net depreciated value	279,367,000	'	279,367,000	'	'
Building [Member]	'	'	'	'	'
Property, Plant, and Equipment	'	'	'	'	'
Property, plant, and equipment, gross	'	'	'	'	82,610,000
Building [Member] | Segment Continuing Operations [Member]	'	'	'	'	'
Property, Plant, and Equipment	'	'	'	'	'
Property, plant, and equipment, gross	82,200,000	'	82,200,000	'	'
Machinery And Equipment [Member]	'	'	'	'	'
Property, Plant, and Equipment	'	'	'	'	'
Property, plant, and equipment, gross	'	'	'	'	447,396,000
Machinery And Equipment [Member] | Segment Continuing Operations [Member]	'	'	'	'	'
Property, Plant, and Equipment	'	'	'	'	'
Property, plant, and equipment, gross	444,540,000	'	444,540,000	'	'
Land [Member]	'	'	'	'	'
Property, Plant, and Equipment	'	'	'	'	'
Net depreciated value	'	'	'	'	1,734,000
Land [Member] | Segment Continuing Operations [Member]	'	'	'	'	'
Property, Plant, and Equipment	'	'	'	'	'
Net depreciated value	1,734,000	'	1,734,000	'	'
Construction In Progress [Member]	'	'	'	'	'
Property, Plant, and Equipment	'	'	'	'	'
Net depreciated value	'	'	'	'	7,207,000
Construction In Progress [Member] | Segment Continuing Operations [Member]	'	'	'	'	'
Property, Plant, and Equipment	'	'	'	'	'
Net depreciated value	$12,146,000	'	$12,146,000	'	'

Debt_Details

Debt (Details) (USD $)

6 Months Ended

In Millions, unless otherwise specified

Jun. 30, 2014

Dec. 31, 2013

Jun. 30, 2014

Apr. 09, 2012

Apr. 09, 2010

Apr. 04, 2011

Jun. 30, 2014

Mar. 31, 2014

Aug. 22, 2011

Apr. 09, 2010

Jun. 30, 2014

Dec. 31, 2013

Dec. 17, 2013

Jun. 26, 2013

Jun. 23, 2010

Jun. 30, 2014

Dec. 31, 2013

Unsecured Private Placement Notes [Member]

Unsecured Senior Notes4.00 Percent [Member]

Unsecured Senior Notes5.69 Percent [Member]

Unsecured Senior Notes4.68 Percent [Member]

Private Shelf Facility [Member]

Private Shelf Facility [Member]

Private Shelf Facility [Member]

Private Shelf Facility [Member]

Revolving Credit Facility [Member]

Revolving Credit Facility [Member]

Revolving Credit Facility [Member]

Revolving Credit Facility [Member]

Revolving Credit Facility [Member]

Commercial Paper [Member]

Commercial Paper [Member]

item

Debt

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Total long-term debt

$150

$150

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Interest rate (as a percent)

'

'

'

4.00%

5.69%

4.68%

'

'

'

'

'

'

'

'

'

'

'

Per annum fee percentage on outstanding balance

'

'

'

'

'

'

'

0.50%

'

'

'

'

'

'

'

'

'

Per annum fee percentage on outstanding balance after specified period

'

'

'

'

'

'

1.00%

'

'

'

'

'

'

'

'

'

'

Issuance of debt

'

'

'

50

50

50

'

'

'

'

'

'

'

'

'

'

'

Maximum borrowing capacity

'

'

'

'

'

'

'

'

150

125

'

'

80

100

125

50

'

Maximum borrowing capacity before amendment

'

'

'

'

'

'

'

'

'

'

'

'

'

125

'

'

'

Estimated fair value of long-term debt

161

158

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Outstanding borrowings

'

'

150

'

'

'

'

'

'

'

0

0

'

'

'

'

0

Total amount available for borrowing

'

'

$200

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of financial institutions

'

'

'

'

'

'

'

'

'

'

'

'

'

'

5

'

'

Maximum number of days for asset approval

'60 days

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Pension_and_Other_Postretireme2

Pension and Other Post-retirement Benefit Plans (Details) (USD $)	3 Months Ended		6 Months Ended		12 Months Ended	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014
	Pension Plans Defined Benefit [Member]	Pension Plans Defined Benefit [Member]	Pension Plans Defined Benefit [Member]	Pension Plans Defined Benefit [Member]	Pension Plans Defined Benefit [Member]	Other Postretirement Benefit Plans Defined Benefit [Member]	Other Postretirement Benefit Plans Defined Benefit [Member]	Other Postretirement Benefit Plans Defined Benefit [Member]	Other Postretirement Benefit Plans Defined Benefit [Member]	Other Postretirement Benefit Plans Defined Benefit [Member]
					Scenario Previously Reported [Member]					Scenario Forecast [Member]
Components of net periodic benefit cost:	'	'	'	'	'	'	'	'	'	'
Service cost	$149,000	$103,000	$298,000	$758,000	'	$56,000	$557,000	$111,000	$1,115,000	'
Interest cost	2,601,000	2,553,000	5,203,000	4,908,000	'	343,000	821,000	685,000	1,641,000	'
Expected return on plan assets	-3,201,000	-3,247,000	-6,402,000	-6,463,000	'	'	'	'	'	'
Amortization of:	'	'	'	'	'	'	'	'	'	'
Prior service (benefit) cost	77,000	272,000	154,000	545,000	'	-372,000	-763,000	-743,000	-1,526,000	'
Actuarial loss (gain)	641,000	922,000	1,283,000	2,433,000	'	-45,000	592,000	-91,000	1,184,000	'
Settlements	'	1,320,000	'	1,320,000	'	'	'	'	'	'
Curtailment losses (gains)	'	5,369,000	'	5,369,000	'	'	-16,004,000	'	-16,004,000	'
Special termination benefits	'	4,721,000	'	4,721,000	'	'	'	'	'	'
Net periodic benefit cost (benefit)	267,000	12,013,000	536,000	13,591,000	'	-18,000	-14,797,000	-38,000	-13,590,000	'
Anticipated contributions	'	'	7,500,000	'	5,500,000	'	'	'	'	3,000,000
Contributions made	'	'	1,600,000	'	'	'	'	1,500,000	'	'
Recognized in other comprehensive loss (before tax effect):	'	'	'	'	'	'	'	'	'	'
Curtailments	'	$5,369,000	'	$5,369,000	'	'	($16,004,000)	'	($16,004,000)	'

ShareBased_Compensation_Detail

Share-Based Compensation (Details) (USD $)

0 Months Ended

3 Months Ended

6 Months Ended

0 Months Ended

6 Months Ended

3 Months Ended

In Millions, except Share data, unless otherwise specified

Jun. 30, 2014

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 19, 2014

Jun. 30, 2014

Jun. 30, 2014

Jun. 30, 2014

Jun. 30, 2014

Jun. 30, 2014

Jun. 30, 2014

Director [Member]

Performance Shares [Member]

Performance Shares [Member]

Performance Shares [Member]

Performance Shares [Member]

Performance Shares [Member]

Performance Shares [Member]

item

Director And Certain Employees [Member]

Director [Member]

Certain Employees [Member]

Certain Employees [Member]

Certain Employees [Member]

Chief Executive Officer [Member]

item

First Type Of Award [Member]

Second Type Of Award [Member]

Share-Based Compensation

'

'

'

'

'

'

'

'

'

'

'

'

Number of awards granted (in shares)

'

'

'

'

'

'

270,650

31,898

'

114,078

119,674

5,000

Number of types of awards

'

'

'

'

'

'

'

'

2

'

'

'

Vesting period

'

'

'

'

'

'

'

'

'

'3 years

'

'

Number Of Directors

'

'

'

'

'

2

'

'

'

'

'

'

Share-based compensation expense

$1.40

$1.70

$0.40

$2.30

$1.40

'

'

'

'

'

'

'

Accumulated_Other_Comprehensiv2

Accumulated Other Comprehensive Loss (Details) (USD $)	3 Months Ended				6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Mar. 31, 2014	Jun. 30, 2013	Mar. 31, 2013	Jun. 30, 2014	Jun. 30, 2013
Changes in accumulated other comprehensive loss, net of tax	'	'	'	'	'	'
Balance at the beginning of the period	($27,031)	($27,220)	($90,096)	($91,096)	($27,220)	($91,096)
Amounts reclassified from other comprehensive loss	188	189	21,938	1,000	'	'
Balance at the end of the period	-26,843	-27,031	-68,158	-90,096	-26,843	-68,158
Accumulated other comprehensive loss, net of tax	'	'	'	'	'	'
Loss from continuing operations before income taxes	-5,929	'	-3,340	'	-12,732	-9,492
Tax Provision	-2,208	'	11,255	'	-4,565	8,835
Net loss	-3,828	'	-54,826	'	-8,728	-84,431
Accumulated Defined Benefit Plans Adjustment [Member] | Reclassification Out Of Accumulated Other Comprehensive Income [Member]	'	'	'	'	'	'
Accumulated other comprehensive loss, net of tax	'	'	'	'	'	'
Amortization of prior service (cost) credit, net	-295	'	-490	'	-589	-980
Amortization of actuarial gains, net	596	'	9,192	'	1,192	11,295
Curtailments	'	'	26,682	'	'	26,682
Loss from continuing operations before income taxes	301	'	35,384	'	603	36,997
Tax Provision	113	'	13,446	'	226	14,059
Net loss	$188	'	$21,938	'	$377	$22,938

Income_Taxes_Details

Income Taxes (Details) (USD $)	3 Months Ended		6 Months Ended
In Millions, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Income Taxes	'	'	'	'
Federal statutory tax rate (as a percent)	'	'	37.00%	'
Federal tax benefit	'	$12.40	'	$12.40
State income tax carryforwards	'	12	'	12
Change in valuation allowance	$0	'	$0	'

Subsequent_Events_Details

Subsequent Events (Details) (USD $)

6 Months Ended

6 Months Ended

0 Months Ended

0 Months Ended

0 Months Ended

In Millions, unless otherwise specified

Jun. 30, 2014

Dec. 17, 2013

Jun. 26, 2013

Jun. 23, 2010

Jun. 30, 2014

Jun. 30, 2014

Jul. 30, 2014

Jul. 30, 2014

Jul. 30, 2014

Jul. 30, 2014

Jul. 30, 2014

Jul. 30, 2014

Jul. 30, 2014

Jul. 30, 2014

Jul. 30, 2014

Jul. 30, 2014

Pension Plans Defined Benefit [Member]

Revolving Credit Facility [Member]

Revolving Credit Facility [Member]

Revolving Credit Facility [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Pension Plans Defined Benefit [Member]

Pension Plans Defined Benefit [Member]

Unsecured Private Placement Notes [Member]

Revolving Credit Facility [Member]

Secured Debt [Member]

Secured Debt [Member]

Secured Debt [Member]

Secured Revolving Credit Facility [Member]

Secured Revolving Credit Facility [Member]

Secured Revolving Credit Facility [Member]

Secured Revolving Credit Facility [Member]

Secured Revolving Credit Facility [Member]

Maximum [Member]

London Interbank Offered Rate L I B O R [Member]

Base Rate [Member]

Minimum [Member]

Maximum [Member]

London Interbank Offered Rate L I B O R [Member]

Base Rate [Member]

Subsequent Event

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Repayments of Unsecured Debt

'

'

'

'

'

'

$150

'

'

'

'

'

'

'

'

'

Debt Instrument, Face Amount

'

'

'

'

'

'

'

'

175

'

'

'

'

'

'

'

Maximum borrowing capacity

'

80

100

125

'

'

'

80

'

'

'

50

'

'

'

'

Proceeds from debt

'

'

'

'

'

'

'

'

171.5

'

'

'

'

'

'

'

Accrued interest and make whole payments

'

'

'

'

'

'

14.4

'

'

'

'

'

'

'

'

'

Debt issuance cost

'

'

'

'

'

'

'

'

3.4

'

'

'

'

'

'

'

Percentage of original principal amount

'

'

'

'

'

'

'

'

1.00%

'

'

'

'

'

'

'

Variable rate basis

'

'

'

'

'

'

'

'

'

'LIBOR

'base rate

'

'

'

'LIBOR

'base rate

Floor (as a percent)

'

'

'

'

'

'

'

'

'

1.00%

'

'

'

'

'

'

Spread on variable rate (as a percent)

'

'

'

'

'

'

'

'

'

5.50%

4.50%

'

'

'

1.75%

0.75%

Unused line fee (as a percent)

'

'

'

'

'

'

'

'

'

'

'

'

0.25%

0.38%

'

'

Defined Benefit Plans Estimated Future Employer Contributions

'

'

'

'

'

36

'

'

'

'

'

'

'

'

'

'

First Contribution to be made

$7.50

'

'

'

$7.50

'

'

'

'

'

'

'

'

'

'

'

Period within which the first contribution is due, following the close of asset-based revolver and term loan facility

'

'

'

'

'30 days

'

'

'

'

'

'

'

'

'

'

'