Resolute Forest Products (RFP) 10-Q 10 Aug 15 2015 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2015	Jul. 31, 2015
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q2
Entity Registrant Name	RESOLUTE FOREST PRODUCTS INC.
Entity Central Index Key	1,393,066
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Trading Symbol	RFP
Entity Common Stock, Shares Outstanding		91,306,132

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Millions, $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Income Statement [Abstract]
Sales	$ 926	$ 1,091	$ 1,846	$ 2,107
Costs and expenses:
Cost of sales, excluding depreciation, amortization and distribution costs	692	812	1,410	1,633
Depreciation and amortization	60	62	117	124
Distribution costs	118	134	231	254
Selling, general and administrative expenses	40	41	81	77
Closure costs, impairment and other related charges	0	52	6	62
Net gain on disposition of assets	0	(2)	0	(2)
Operating income (loss)	16	(8)	1	(41)
Interest expense	(11)	(11)	(23)	(23)
Other income, net	1	20	6	7
Income (loss) before income taxes	6	1	(16)	(57)
Income tax (provision) benefit	(10)	(1)	(20)	7
Net income (loss) including noncontrolling interests	(4)	0	(36)	(50)
Net income attributable to noncontrolling interests	0	(2)	(1)	(2)
Net income (loss) attributable to Resolute Forest Products Inc.	$ (4)	$ (2)	$ (37)	$ (52)
Net loss per share attributable to Resolute Forest Products Inc. common shareholders:
Basic (in dollars per share)	$ (0.04)	$ (0.02)	$ (0.39)	$ (0.55)
Diluted (in dollars per share)	$ (0.04)	$ (0.02)	$ (0.39)	$ (0.55)
Weighted-average number of Resolute Forest Products Inc. common shares outstanding:
Basic	94.1	94.6	94.5	94.6
Diluted	94.1	94.6	94.5	94.6

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Statement of Comprehensive Income [Abstract]
Net loss including noncontrolling interests	$ (4)	$ 0	$ (36)	$ (50)
Unamortized prior service credits:
Change in unamortized prior service credits	(3)	45	(8)	86
Income tax provision	0	(17)	0	(34)
Change in unamortized prior service credits, net of tax	(3)	28	(8)	52
Unamortized actuarial losses:
Change in unamortized actuarial losses	19	(4)	40	(4)
Income tax (provision) benefit	(4)	2	(9)	3
Change in unamortized actuarial losses, net of tax	15	(2)	31	(1)
Foreign currency translation	(1)	1	(2)	0
Other comprehensive income (loss), net of tax	11	27	21	51
Comprehensive income (loss) including noncontrolling interests	7	27	(15)	1
Comprehensive income attributable to noncontrolling interests	0	(2)	(1)	(2)
Comprehensive income (loss) attributable to Resolute Forest Products Inc.	$ 7	$ 25	$ (16)	$ (1)

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Millions	Jun. 30, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$ 303	$ 337
Accounts receivable, net:
Trade	416	449
Other	69	90
Inventories, net	537	542
Deferred income tax assets	65	70
Other current assets	65	46
Total current assets	1,455	1,534
Fixed assets, net	1,944	1,985
Amortizable intangible assets, net	61	62
Deferred income tax assets	1,103	1,219
Other assets	126	121
Total assets	4,689	4,921
Current liabilities:
Accounts payable and accrued liabilities	471	518
Current portion of long-term debt	1	1
Total current liabilities	472	519
Long-term debt, net of current portion	596	596
Pension and other postretirement benefit obligations	1,474	1,616
Deferred income tax liabilities	3	3
Other liabilities	71	70
Total liabilities	$ 2,616	$ 2,804
Commitments and contingencies
Resolute Forest Products Inc. shareholders’ equity:
Common stock, $0.001 par value. 117.3 shares issued and 91.6 shares outstanding as of June 30, 2015; 117.3 shares issued and 94.8 shares outstanding as of December 31, 2014	$ 0	$ 0
Additional paid-in capital	3,762	3,754
Deficit	(906)	(869)
Accumulated other comprehensive loss	(697)	(718)
Treasury stock at cost, 25.7 shares and 22.5 shares as of June 30, 2015 and December 31, 2014, respectively	(98)	(61)
Total Resolute Forest Products Inc. shareholders’ equity	2,061	2,106
Noncontrolling interests	12	11
Total equity	2,073	2,117
Total liabilities and equity	$ 4,689	$ 4,921

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares shares in Millions	Jun. 30, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Common stock, par value (per share)	$ 0.001	$ 0.001
Common stock, shares issued	117.3	117.3
Common stock, shares outstanding	91.6	94.8
Treasury stock, shares	25.7	22.5

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity - USD ($) $ in Millions	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings (Deficit) [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Treasury Stock [Member]	Non-controlling Interests [Member]
Beginning balance at Dec. 31, 2013	$ 2,839	$ 0	$ 3,751	$ (592)	$ (271)	$ (61)	$ 12
Increase (Decrease) in Shareholders' Equity [Roll Forward]
Share-based compensation costs for equity-classified awards	2		2
Net income (loss)	(50)			(52)			2
Stock incentive awards exercised or vested, net of shares forfeited for employee withholding taxes, value	0
Other comprehensive income (loss), net of tax	51				51
Ending balance at Jun. 30, 2014	2,842	0	3,753	(644)	(220)	(61)	14
Beginning balance at Dec. 31, 2014	2,117	0	3,754	(869)	(718)	(61)	11
Increase (Decrease) in Shareholders' Equity [Roll Forward]
Share-based compensation costs for equity-classified awards	8		8
Net income (loss)	(36)			(37)			1
Purchases of treasury stock	(37)					(37)
Other comprehensive income (loss), net of tax	21				21
Ending balance at Jun. 30, 2015	$ 2,073	$ 0	$ 3,762	$ (906)	$ (697)	$ (98)	$ 12

Consolidated Statements of Cha7

Consolidated Statements of Changes in Equity (Parenthetical) - shares	6 Months Ended
	Jun. 30, 2014
Statement of Stockholders' Equity [Abstract]
Stock incentive awards exercised or vested, net of shares forfeited for employee withholding taxes, shares	100,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Cash flows from operating activities:
Net loss including noncontrolling interests	$ (36)	$ (50)
Adjustments to reconcile net loss including noncontrolling interests to net cash provided by operating activities:
Share-based compensation	8	2
Depreciation and amortization	117	124
Closure costs, impairment and other related charges	0	54
Inventory write-downs related to closures	1	4
Deferred income taxes	23	(8)
Net pension contributions and other postretirement benefit payments	(27)	(74)
Net gain on disposition of assets	0	(2)
Loss on translation of foreign currency denominated deferred income taxes	89	6
Gain on translation of foreign currency denominated pension and other postretirement benefit obligations	(84)	(6)
Net planned major maintenance payments	(15)	(6)
Changes in working capital:
Accounts receivable	53	36
Inventories	3	(55)
Other current assets	(6)	(9)
Accounts payable and accrued liabilities	(41)	5
Other, net	5	1
Net cash provided by operating activities	90	22
Cash flows from investing activities:
Cash invested in fixed assets	(79)	(82)
Disposition of assets	0	2
Decrease in restricted cash	0	1
Increase in deposit requirements for letters of credit, net	(4)	(1)
Net cash provided by (used in) investing activities	(83)	(80)
Cash flows from financing activities:
Payments of debt	0	(1)
Payments of financing and credit facility fees	(3)	(1)
Purchases of treasury stock	(37)	0
Net cash provided by (used in) financing activities	(40)	(2)
Effect of exchange rate changes on cash and cash equivalents	(1)	1
Net increase (decrease) in cash and cash equivalents	(34)	(59)
Cash and cash equivalents:
Beginning of period	337	322
End of period	$ 303	$ 263

Organization and Basis of Prese

Organization and Basis of Presentation	6 Months Ended
	Jun. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Basis of Presentation	Note 1. Organization and Basis of Presentation Nature of operations Resolute Forest Products Inc. (with its subsidiaries and affiliates, either individually or collectively, unless otherwise indicated, referred to as “Resolute Forest Products,” “we,” “our,” “us,” “Parent” or the “Company”) is incorporated in Delaware. We are a global leader in the forest products industry, with a diverse range of products, including newsprint, specialty papers, market pulp and wood products, which are marketed in close to 80 countries. We own or operate some 40 pulp and paper mills and wood products facilities in the United States, Canada and South Korea, and power generation assets in Canada. Financial statements Our interim consolidated financial statements are unaudited and have been prepared in accordance with the requirements of the United States Securities and Exchange Commission (the “SEC”) for interim reporting. Under those rules, certain footnotes and other financial information that are normally required by United States generally accepted accounting principles may be condensed or omitted. In our opinion, all adjustments (consisting of normal recurring adjustments) necessary for the fair statement of the unaudited interim consolidated financial statements have been made. All amounts are expressed in U.S. dollars, unless otherwise indicated. The results for the interim period ended June 30, 2015 , are not necessarily indicative of the results to be expected for the full year. These unaudited interim consolidated financial statements should be read in conjunction with our Annual Report on Form 10-K for the year ended December 31, 2014 , filed with the SEC on March 2, 2015 . New accounting pronouncements In February 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2015-02, “Amendments to the Consolidation Analysis,” which affects the variable interest entity and voting entity consolidation models for all companies. This update is effective for financial statements issued for fiscal years beginning after December 15, 2015. We are evaluating the impact of this update on our results of operations or financial position. In April 2015, the FASB issued ASU 2015-03, “Simplifying the Presentation of Debt Issuance Costs,” which requires debt issuance costs to be presented in the balance sheet as a direct deduction from the carrying value of the associated debt liability, consistent with the presentation of a debt discount. This update is effective for financial statements issued for fiscal years beginning after December 15, 2015. The adoption of this accounting guidance will not materially impact our financial position. In April 2015, the FASB issued ASU 2015-05, “Customer’s Accounting for Fees Paid in a Cloud Computing Arrangement,” which provides guidance to customers about whether a cloud computing arrangement includes a software license. If a cloud computing arrangement includes a software license, then the customer should account for the software license element of the arrangement consistent with the acquisition of other software licenses. If a cloud computing arrangement does not include a software license, the customer should account for the arrangement as a service contract. This update is effective for financial statements issued for fiscal years beginning after December 15, 2015, with early adoption permitted as of the beginning of an interim or annual reporting period. The adoption of this accounting guidance will not materially impact our financial position. In July 2015, the FASB approved a one-year deferral of ASU 2014-09, “Revenue from Contracts with Customers,” deferring the effective date to fiscal years beginning after December 15, 2017. Early adoption is permitted for financial statements issued for fiscal years beginning after December 15, 2016. We are evaluating the impact of this update on our results of operations or financial position. In July 2015, the FASB issued ASU 2015-11, “Simplifying the Measurement of Inventory,” which requires that inventory within the scope of this update, including inventory stated at average cost, be measured at the lower of cost and net realizable value. This update is effective for financial statements issued for fiscal years beginning after December 15, 2016, with early adoption permitted as of the beginning of an interim or annual reporting period. We are evaluating the impact of this update on our results of operations or financial position.

Closure Costs, Impairment and O

Closure Costs, Impairment and Other Related Charges	6 Months Ended
	Jun. 30, 2015
Restructuring and Related Activities [Abstract]
Closure Costs, Impairment and Other Related Charges	Note 2. Closure Costs, Impairment and Other Related Charges Closure costs, impairment and other related charges for the three and six months ended June 30, 2015 , were comprised of the following: (Unaudited, in millions) Accelerated Depreciation Severance and Other Costs Total Permanent closures: Paper mill in Iroquois Falls, Ontario Second quarter $ — $ 1 $ 1 First six months — 5 5 Paper machine in Clermont, Québec Second quarter — — — First six months 2 — 2 Other Second quarter — (1 ) (1 ) First six months — (1 ) (1 ) Total Second quarter $ — $ — $ — First six months 2 4 6 Closure costs, impairment and other related charges for the three and six months ended June 30, 2014 , were comprised of the following: (Unaudited, in millions) Impairment of Assets Accelerated Depreciation Severance and Other Costs Total Permanent closures: Paper machine in Catawba, South Carolina Second quarter $ — $ 45 $ — $ 45 First six months — 45 1 46 Pulp and paper mill in Fort Frances, Ontario Second quarter — — 2 2 First six months — — 8 8 Paper machine in Iroquois Falls Second quarter — — — — First six months — 3 — 3 Other — Second quarter 5 — — 5 First six months 6 — (1 ) 5 Total Second quarter $ 5 $ 45 $ 2 $ 52 First six months 6 48 8 62

Other Income (Expense), Net

Other Income (Expense), Net	6 Months Ended
	Jun. 30, 2015
Other Income and Expenses [Abstract]
Other (Expense) Income, Net	Note 3. Other Income, Net Other income, net for the three and six months ended June 30, 2015 and 2014 , was comprised of the following: Three Months Ended Six Months Ended (Unaudited, in millions) 2015 2014 2015 2014 Foreign exchange gain $ 1 $ 17 $ 3 $ 3 Miscellaneous income — 3 3 4 $ 1 $ 20 $ 6 $ 7

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income (Loss)	6 Months Ended
	Jun. 30, 2015
Equity [Abstract]
Accumulated Other Comprehensive Income (Loss)	Note 4. Accumulated Other Comprehensive Loss The change in our accumulated other comprehensive loss by component (net of tax) for the six months ended June 30, 2015 , was as follows: (Unaudited, in millions) Unamortized Prior Service Credits Unamortized Actuarial Losses Foreign Currency Translation Total Balance as of December 31, 2014 $ 94 $ (812 ) $ — $ (718 ) Other comprehensive loss before reclassifications — — (2 ) (2 ) Amounts reclassified from accumulated other comprehensive loss (1) (8 ) 31 — 23 Net current period other comprehensive (loss) income (8 ) 31 (2 ) 21 Balance as of June 30, 2015 $ 86 $ (781 ) $ (2 ) $ (697 ) (1) See the table below for details about these reclassifications. The reclassifications out of accumulated other comprehensive loss for the six months ended June 30, 2015 , were comprised of the following: (Unaudited, in millions) Amounts Reclassified From Accumulated Other Comprehensive Loss Affected Line in the Consolidated Statements of Operations Unamortized Prior Service Credits Amortization of prior service credits $ (8 ) Cost of sales, excluding depreciation, amortization and distribution costs (1) — Income tax (provision) benefit $ (8 ) Net of tax Unamortized Actuarial Losses Amortization of actuarial losses $ 40 Cost of sales, excluding depreciation, amortization and distribution costs (1) (9 ) Income tax (provision) benefit $ 31 Net of tax Total Reclassifications $ 23 Net of tax (1) These items are included in the computation of net periodic benefit cost related to our pension and other postretirement benefit (“OPEB”) plans summarized in Note 8, “Employee Benefit Plans .”

Net Income (Loss) Per Share

Net Income (Loss) Per Share	6 Months Ended
	Jun. 30, 2015
Earnings Per Share [Abstract]
Net Income (Loss) Per Share	Note 5. Net Loss Per Share The weighted-average number of stock options and equity-classified restricted stock units, deferred stock units and performance stock units (collectively, “stock unit awards”) outstanding for the three and six months ended June 30, 2015 and 2014 , was as follows: Three Months Ended Six Months Ended (Unaudited, in millions) 2015 2014 2015 2014 Stock options 1.5 1.8 1.6 1.8 Stock unit awards 1.2 1.0 1.2 1.0 These stock options and stock unit awards were excluded from the calculation of diluted net loss per share as the impact would have been antidilutive for all periods presented.

Inventories, Net

Inventories, Net	6 Months Ended
	Jun. 30, 2015
Inventory Disclosure [Abstract]
Inventories, Net	Note 6. Inventories, Net Inventories, net as of June 30, 2015 and December 31, 2014 , were comprised of the following: (Unaudited, in millions) June 30, December 31, Raw materials and work in process $ 144 $ 160 Finished goods 195 192 Mill stores and other supplies 198 190 $ 537 $ 542

Long-Term Debt

Long-Term Debt	6 Months Ended
	Jun. 30, 2015
Debt Disclosure [Abstract]
Long-Term Debt	Note 7. Long-Term Debt Overview Long-term debt, including current portion, as of June 30, 2015 and December 31, 2014 , was comprised of the following: (Unaudited, in millions) June 30, December 31, 5.875% senior notes due 2023: Principal amount $ 600 $ 600 Unamortized discount (5 ) (5 ) Total senior notes due 2023 595 595 Capital lease obligation 2 2 Total debt 597 597 Less: Current portion of long-term debt (1 ) (1 ) Long-term debt, net of current portion $ 596 $ 596 5.875% senior notes due 2023 We issued $600 million in aggregate principal amount of 5.875% senior notes due 2023 (the “2023 Notes”) on May 8, 2013. Interest on the notes is payable semi-annually on May 15 and November 15, until their maturity date of May 15, 2023. The fair value of the 2023 Notes was $536 million and $571 million as of June 30, 2015 and December 31, 2014 , respectively, and was determined by reference to over-the-counter prices (Level 1). ABL Credit Facility On May 22, 2015, we entered into a new five -year credit agreement for a senior secured asset-based revolving credit facility (the “ABL Credit Facility”), with an aggregate lender commitment of up to $600 million at any time outstanding, subject to borrowing base availability based on specified advance rates, eligibility criteria and customary reserves. This facility replaces our previous $665 million senior secured asset-based revolving credit facility, originally dated as of December 9, 2010. The ABL Credit Facility will mature on May 22, 2020. The aggregate lender commitment under the facility includes a $60 million swingline sub-facility and a $200 million letter of credit sub-facility, and we may convert up to $50 million of the commitments under the facility to a first-in last-out facility (“FILO Facility”), subject to the consent of each converting lender. The ABL Credit Facility also provides for an uncommitted ability to increase the revolving credit facility by up to $500 million , subject to certain terms and conditions set forth in the agreement. Revolving loan (and letter of credit) availability under the credit agreement is subject to a borrowing base, which at any time is equal to the sum of (i) 85% of eligible accounts receivable (or 90% with respect to certain insured or letter of credit backed accounts or with accounts owed by investment grade obligors), plus (ii) the lesser of (A) 70% of the lesser of the cost or market value of eligible inventory or (B) 85% of the net orderly liquidation value of eligible inventory, plus (iii) 100% of the value of eligible cash and 95% of the value of permitted investments held in deposit accounts controlled solely by the administrative and collateral agent (the “agent”). The FILO Facility will be subject to a borrowing base, which at any time will be equal to (i) 5% of the eligible accounts receivable, plus (ii) 10% of the appraised net orderly value of the eligible inventory (subject to reduction to 5% over the term of the facility). Each borrowing base described above is subject to customary reserves and eligibility criteria, in the exercise of the agent’s reasonable discretion. The obligations under the credit agreement are guaranteed by certain material subsidiaries of the Company and are secured by first priority liens on and security interests in accounts receivable, inventory and related assets. Borrowings under the credit agreement bear interest at a rate equal to the base rate, the London Interbank Offered Rate (“LIBOR”), or the Canadian banker’s acceptance (“BA”) rate, in each case plus an applicable margin. The applicable margin is between 0.00% and 0.75% with respect to base rate borrowings and between 1.00% and 1.75% with respect to LIBOR and Canadian BA borrowings, in each case based on availability under the credit facility and a leverage ratio. Loans outstanding under the FILO Facility bear interest at a rate that is 1.25% per annum higher than the interest rate payable on revolving loans not made under the FILO Facility. In addition to paying interest on outstanding principal under the credit agreement, we are required to pay fees of up to 0.30% in respect of unutilized commitments, as well as a fee in respect of outstanding letters of credit (equal to the applicable margin in respect of LIBOR and Canadian BA borrowings plus a fronting fee of 0.125% and certain administrative fees). The Company is able to voluntarily repay outstanding loans and reduce unused commitments, in each case, in whole or in part, at any time without premium or penalty. However, no loans under the FILO Facility can be repaid unless all other loans under the credit agreement are repaid first. We are required to repay outstanding loans that exceed the maximum availability then in effect. The credit agreement contains customary covenants for asset-based credit agreements of this type, including, among other things: (i) requirements to deliver financial statements, other reports and notices; (ii) restrictions on the existence or incurrence and repayment of indebtedness by the Company and its subsidiaries; (iii) restrictions on the existence or incurrence of liens by the Company and its subsidiaries; (iv) restrictions on the Company and certain of its subsidiaries making certain restricted payments; (v) restrictions on the Company and certain of its subsidiaries making certain investments; (vi) restrictions on certain mergers, consolidations and asset dispositions; (vii) restrictions on transactions with affiliates; (viii) restrictions on amendments or modifications to the Canadian pension and benefit plans; (ix) restrictions on modifications to material indebtedness; and (x) a springing requirement for the Company to maintain a minimum consolidated fixed charge coverage ratio, as determined under the credit agreement, of 1.0 :1.0, anytime availability under the facility falls below the greater of $50 million or 10% of the maximum available borrowing amount for two consecutive business days. Subject to customary grace periods and notice requirements, the credit agreement also contains certain customary events of default. As of June 30, 2015 , we had no borrowings and $36 million of letters of credit outstanding under the ABL Credit Facility. As of June 30, 2015 , we had $468 million of availability under the ABL Credit Facility. Capital lease obligation We have a capital lease obligation for a warehouse, which can be renewed for 20 years at our option. Minimum payments are determined by an escalatory price clause.

Employee Benefit Plans

Employee Benefit Plans	6 Months Ended
	Jun. 30, 2015
Compensation and Retirement Disclosure [Abstract]
Employee Benefit Plans	Note 8. Employee Benefit Plans Pension and OPEB plans The components of net periodic benefit cost relating to our pension and OPEB plans for the three and six months ended June 30, 2015 and 2014 , were as follows: Pension Plans: Three Months Ended Six Months Ended (Unaudited, in millions) 2015 2014 2015 2014 Service cost $ 6 $ 7 $ 12 $ 14 Interest cost 58 69 116 138 Expected return on plan assets (67 ) (76 ) (134 ) (151 ) Amortization of actuarial losses 20 2 42 3 Amortization of prior service credits — (1 ) (1 ) (1 ) $ 17 $ 1 $ 35 $ 3 OPEB Plans: Three Months Ended Six Months Ended (Unaudited, in millions) 2015 2014 2015 2014 Service cost $ — $ — $ — $ 1 Interest cost 2 3 4 6 Amortization of actuarial gains (1 ) (1 ) (2 ) (2 ) Amortization of prior service credits (3 ) (2 ) (7 ) (4 ) $ (2 ) $ — $ (5 ) $ 1 Defined contribution plans Our expense for the defined contribution plans totaled $4 million and $5 million for the three months ended June 30, 2015 and 2014, respectively, and $10 million and $11 million for the six months ended June 30, 2015 and 2014, respectively.

Income Taxes

Income Taxes	6 Months Ended
	Jun. 30, 2015
Income Tax Disclosure [Abstract]
Income Taxes	Note 9. Income Taxes The income tax (provision) benefit attributable to income (loss) before income taxes differs from the amounts computed by applying the United States federal statutory income tax rate of 35% for the three and six months ended June 30, 2015 and 2014 , as a result of the following: Three Months Ended Six Months Ended (Unaudited, in millions) 2015 2014 2015 2014 Income (loss) before income taxes $ 6 $ 1 $ (16 ) $ (57 ) Income tax (provision) benefit: Expected income tax (provision) benefit (2 ) — 6 20 Changes resulting from: Valuation allowance (1) (8 ) (12 ) (27 ) (20 ) Foreign exchange (2 ) 4 (7 ) (2 ) State income taxes and foreign tax rate differences 2 9 5 11 Other, net — (2 ) 3 (2 ) $ (10 ) $ (1 ) $ (20 ) $ 7 (1) We recorded a net increase in our valuation allowance of $8 million and $12 million for the three months ended June 30, 2015 and 2014, respectively, and $27 million and $20 million for the six months ended June 30, 2015 and 2014, respectively, primarily related to our U.S. operations where we recognize a full valuation allowance against our net deferred income tax assets.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 10. Commitments and Contingencies Legal matters We become involved in various legal proceedings and other disputes in the normal course of business, including matters related to contracts, commercial disputes, taxes, environmental issues, activists damages, employment and workers’ compensation claims, Aboriginal claims and other matters. Although the final outcome is subject to many variables and cannot be predicted with any degree of certainty, we regularly assess the status of the matters and establish provisions (including legal costs expected to be incurred) when we believe an adverse outcome is probable, and the amount can be reasonably estimated. Except as described below and for claims that cannot be assessed due to their preliminary nature, we believe that the ultimate disposition of these matters outstanding or pending as of June 30, 2015 , will not have a material adverse effect on our consolidated financial statements. Effective July 31, 2012, we completed the final step of the transaction pursuant to which we acquired the remaining 25.4% of the outstanding Fibrek Inc. (“Fibrek”) shares, following the approval of Fibrek’s shareholders on July 23, 2012, and the issuance of a final order of the Québec Superior Court in Canada approving the arrangement on July 27, 2012. Certain former shareholders of Fibrek exercised (or purported to exercise) rights of dissent in respect of the transaction, asking for a judicial determination of the fair value of their claim under the Canada Business Corporations Act . No consideration has to date been paid to the former Fibrek shareholders who exercised (or purported to exercise) rights of dissent. Any such consideration will only be paid out upon settlement or judicial determination of the fair value of their claims and will be paid entirely in cash. Accordingly, we cannot presently determine the amount that ultimately will be paid to former holders of Fibrek shares in connection with the proceedings, but we have accrued approximately Cdn $14 million ( $11 million , based on the exchange rate in effect on June 30, 2015 ) for the eventual payment of those claims. On June 12, 2012, we filed a motion for directives with the Québec Superior Court in Canada, the court with jurisdiction in the creditor protection proceedings under the Companies’ Creditors Arrangement Act (Canada), from which our predecessor entity and all but one of its affiliates emerged in 2010, seeking an order to prevent pension regulators in each of Québec, New Brunswick, and Newfoundland and Labrador from declaring partial wind-ups of pension plans relating to employees of former operations in New Brunswick, and Newfoundland and Labrador, or a declaration that any claim for accelerated reimbursements of deficits arising from a partial wind-up is a barred claim under the creditor protection proceedings. These plans are subject to the funding relief regulations described in Note 14, “Pension and Other Postretirement Benefit Plans - Canadian pension funding,” to our consolidated financial statements for the year ended December 31, 2014 and we contend, among other things, that any such declaration, if issued, would be inconsistent with the Québec Superior Court in Canada’s sanction order confirming the plan of reorganization and the terms of our emergence from the creditor protection proceedings. A partial wind-up would likely shorten the period in which any deficit within those plans, which could reach up to Cdn $150 million ( $120 million based on the exchange rate in effect on June 30, 2015 ), would have to be funded if we do not obtain the relief sought. No hearing date has been set to date. Environmental matters We are subject to a variety of federal, state, provincial and local environmental laws and regulations in the jurisdictions in which we operate. We believe our operations are in material compliance with current applicable environmental laws and regulations. Environmental regulations promulgated in the future could require substantial additional expenditures for compliance and could have a material impact on us, in particular, and the industry in general. We may be a “potentially responsible party” with respect to four hazardous waste sites that are being addressed pursuant to the Comprehensive Environmental Response, Compensation and Liability Act of 1980 (commonly known as Superfund) or the Resource Conservation and Recovery Act corrective action authority. We believe we will not be liable for any significant amounts at any of these sites. We have recorded $14 million and $18 million of environmental liabilities as of June 30, 2015 and December 31, 2014 , respectively, primarily related to environmental remediation related to closed sites. The amount of these liabilities represents management’s estimate of the ultimate settlement based on an assessment of relevant factors and assumptions and could be affected by changes in facts or assumptions not currently known to management for which the outcome cannot be reasonably estimated at this time. These liabilities are included in “Accounts payable and accrued liabilities” or “Other liabilities” in our Consolidated Balance Sheets. We have also recorded $24 million and $22 million of asset retirement obligations as of June 30, 2015 and December 31, 2014 , respectively, primarily consisting of liabilities associated with landfills, sludge basins and the dismantling of retired assets. These liabilities are included in “Accounts payable and accrued liabilities” or “Other liabilities” in our Consolidated Balance Sheets. Other matters On October 30, 2014, we received a notice from the Ministry of Natural Resources and Forestry of Ontario (the “MNRF”) directing us to repay a conditional incentive of Cdn $23 million ( $18 million based on the exchange rate in effect on June 30, 2015 ) offered in 2007 toward the construction of an electricity-producing turbine, should we fail to restart our Fort Frances pulp and paper mill or otherwise implement an alternative remedy that is acceptable to the MNRF. Several extensions to implement an alternative remedy have been granted to us by the MNRF, with the latest remedy date being October 31, 2015. We announced the permanent closure of the mill in the second quarter of 2014 and have been exploring a number of opportunities for the mill. We are not presently able to determine the outcome of this process, but we currently believe that we could reach an acceptable outcome for the MNRF within the time limit prescribed. Accordingly, we have recorded no contingent liability in respect of this notice in our Consolidated Balance Sheet as of June 30, 2015 .

Share Capital Share Capital

Share Capital Share Capital	6 Months Ended
	Jun. 30, 2015
Equity [Abstract]
Share Capital	Note 11. Share Capital On May 28, 2015, our board of directors authorized a $50 million increase to our existing $100 million share repurchase program, which was launched in May of 2012. As of December 31, 2014, we had repurchased 5.6 million shares, at a cost of $67 million . During the three and six months ended June 30, 2015, we repurchased 3.2 million shares, at a cost of $37 million . There remains $46 million under the program.

Segment Information

Segment Information	6 Months Ended
	Jun. 30, 2015
Segment Reporting [Abstract]
Segment Information	Note 12. Segment Information We manage our business based on the products we manufacture. Accordingly, our reportable segments correspond to our principal product lines: newsprint, specialty papers, market pulp and wood products. None of the income or loss items following “ Operating income (loss) ” in our Consolidated Statements of Operations are allocated to our segments, since those items are reviewed separately by management. For the same reason, closure costs, impairment and other related charges, inventory write-downs related to closures, start-up costs, net gain on disposition of assets , certain components of pension and OPEB costs and credits as well as other discretionary charges or credits are not allocated to our segments. We allocate depreciation and amortization expense to our segments, although the related fixed assets and amortizable intangible assets are not allocated to segment assets. Additionally, all selling, general and administrative expenses, excluding certain discretionary charges and credits, are allocated to our segments. In the second quarter of 2015, we changed our presentation of segment operating income to reallocate certain components of pension and OPEB costs, which consist of interest cost, expected return on plan assets and amortization of actuarial losses and gains, from the reportable segments to “corporate and other” in the segment presentation of operating income. Current service costs and amortization of prior service credits will continue to be allocated to the reportable segments. This approach is consistent with the indicators management uses internally to evaluate performance, including those used by the chief operating decision maker. Prior period amounts have been reclassified to conform to the 2015 presentation. Information about certain segment data for the three and six months ended June 30, 2015 and 2014 , was as follows: (Unaudited, in millions) Newsprint Specialty Papers Market Pulp (1) Wood Products Segment Total Corporate and Other Total Sales Second quarter 2015 $ 289 $ 272 $ 231 $ 134 $ 926 $ — $ 926 Second quarter 2014 364 325 241 161 1,091 — 1,091 First six months 2015 580 544 449 273 1,846 — 1,846 First six months 2014 710 626 475 296 2,107 — 2,107 Depreciation and amortization Second quarter 2015 $ 16 $ 19 $ 12 $ 9 $ 56 $ 4 $ 60 Second quarter 2014 17 22 13 8 60 2 62 First six months 2015 32 36 26 17 111 6 117 First six months 2014 35 44 26 16 121 3 124 Operating income (loss) Second quarter 2015 $ 3 $ 17 $ 26 $ (4 ) $ 42 $ (26 ) $ 16 Second quarter 2014 17 (4 ) 24 15 52 (60 ) (8 ) First six months 2015 — 22 37 1 60 (59 ) 1 First six months 2014 1 (29 ) 31 27 30 (71 ) (41 ) (1) Market pulp sales excluded inter-segment sales of $5 million and $7 million for the three months ended June 30, 2015 and 2014, respectively, and $8 million and $10 million for the six months ended June 30, 2015 and 2014 , respectively.

Condensed Consolidating Financi

Condensed Consolidating Financial Information	6 Months Ended
	Jun. 30, 2015
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Condensed Consolidating Financial Information	Note 13. Condensed Consolidating Financial Information The following information is presented in accordance with Rule 3-10 of Regulation S-X and the public information requirements of Rule 144 promulgated pursuant to the Securities Act of 1933 in connection with Resolute Forest Products Inc.’s 2023 Notes that are fully and unconditionally guaranteed, on a joint and several basis, by all of our 100% owned material U.S. subsidiaries (the “Guarantor Subsidiaries”). The 2023 Notes are not guaranteed by our foreign subsidiaries and our less than 100% owned U.S. subsidiaries (the “Non-guarantor Subsidiaries”). The following condensed consolidating financial information sets forth the Statements of Operations and Comprehensive Income (Loss) for the three and six months ended June 30, 2015 and 2014 , the Balance Sheets as of June 30, 2015 and December 31, 2014 , and the Statements of Cash Flows for the six months ended June 30, 2015 and 2014 for the Parent, the Guarantor Subsidiaries on a combined basis, and the Non-guarantor Subsidiaries on a combined basis. The condensed consolidating financial information reflects the investments of the Parent in the Guarantor Subsidiaries and Non-guarantor Subsidiaries, as well as the investments of the Guarantor Subsidiaries in the Non-guarantor Subsidiaries, using the equity method of accounting. The principal consolidating adjustments are elimination entries to eliminate the investments in subsidiaries and intercompany balances and transactions. CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the Three Months Ended June 30, 2015 (Unaudited, in millions) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Consolidating Adjustments Consolidated Sales $ — $ 747 $ 559 $ (380 ) $ 926 Costs and expenses: Cost of sales, excluding depreciation, amortization and distribution costs — 676 397 (381 ) 692 Depreciation and amortization — 23 37 — 60 Distribution costs — 41 76 1 118 Selling, general and administrative expenses 3 14 23 — 40 Operating (loss) income (3 ) (7 ) 26 — 16 Interest expense (18 ) (1 ) (2 ) 10 (11 ) Other income, net — 9 2 (10 ) 1 Parent’s equity in income of subsidiaries 17 — — (17 ) — (Loss) income before income taxes (4 ) 1 26 (17 ) 6 Income tax provision — — (10 ) — (10 ) Net (loss) income including noncontrolling interests (4 ) 1 16 (17 ) (4 ) Net income attributable to noncontrolling interests — — — — — Net (loss) income attributable to Resolute Forest Products Inc. $ (4 ) $ 1 $ 16 $ (17 ) $ (4 ) Comprehensive income attributable to Resolute Forest Products Inc. $ 7 $ 1 $ 27 $ (28 ) $ 7 CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE (LOSS) INCOME For the Six Months Ended June 30, 2015 (Unaudited, in millions) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Consolidating Adjustments Consolidated Sales $ — $ 1,498 $ 1,140 $ (792 ) $ 1,846 Costs and expenses: Cost of sales, excluding depreciation, amortization and distribution costs — 1,380 821 (791 ) 1,410 Depreciation and amortization — 46 71 — 117 Distribution costs — 82 149 — 231 Selling, general and administrative expenses 6 26 49 — 81 Closure costs, impairment and other related charges — — 6 — 6 Operating (loss) income (6 ) (36 ) 44 (1 ) 1 Interest expense (36 ) (2 ) (4 ) 19 (23 ) Other (expense) income, net (1 ) 21 5 (19 ) 6 Parent’s equity in income of subsidiaries 6 — — (6 ) — (Loss) income before income taxes (37 ) (17 ) 45 (7 ) (16 ) Income tax benefit (provision) — 4 (24 ) — (20 ) Net (loss) income including noncontrolling interests (37 ) (13 ) 21 (7 ) (36 ) Net income attributable to noncontrolling interests — — (1 ) — (1 ) Net (loss) income attributable to Resolute Forest Products Inc. $ (37 ) $ (13 ) $ 20 $ (7 ) $ (37 ) Comprehensive (loss) income attributable to Resolute Forest Products Inc. $ (16 ) $ (13 ) $ 41 $ (28 ) $ (16 ) CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) For the Three Months Ended June 30, 2014 (Unaudited, in millions) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Consolidating Adjustments Consolidated Sales $ — $ 892 $ 732 $ (533 ) $ 1,091 Costs and expenses: Cost of sales, excluding depreciation, amortization and distribution costs — 830 507 (525 ) 812 Depreciation and amortization — 23 39 — 62 Distribution costs — 42 93 (1 ) 134 Selling, general and administrative expenses 4 13 24 — 41 Closure costs, impairment and other related charges — 48 4 — 52 Net gain on disposition of assets — — (2 ) — (2 ) Operating (loss) income (4 ) (64 ) 67 (7 ) (8 ) Interest expense (18 ) (1 ) (1 ) 9 (11 ) Other income, net 1 8 20 (9 ) 20 Parent’s equity in income of subsidiaries 19 — — (19 ) — (Loss) income before income taxes (2 ) (57 ) 86 (26 ) 1 Income tax benefit (provision) — 15 (18 ) 2 (1 ) Net (loss) income including noncontrolling interests (2 ) (42 ) 68 (24 ) — Net income attributable to noncontrolling interests — — (2 ) — (2 ) Net (loss) income attributable to Resolute Forest Products Inc. $ (2 ) $ (42 ) $ 66 $ (24 ) $ (2 ) Comprehensive income (loss) attributable to Resolute Forest Products Inc. $ 25 $ (16 ) $ 67 $ (51 ) $ 25 CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE (LOSS) INCOME For the Six Months Ended June 30, 2014 (Unaudited, in millions) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Consolidating Adjustments Consolidated Sales $ — $ 1,737 $ 1,433 $ (1,063 ) $ 2,107 Costs and expenses: Cost of sales, excluding depreciation, amortization and distribution costs — 1,650 1,039 (1,056 ) 1,633 Depreciation and amortization — 48 76 — 124 Distribution costs — 79 177 (2 ) 254 Selling, general and administrative expenses 8 22 47 — 77 Closure costs, impairment and other related charges — 50 12 — 62 Net gain on disposition of assets — — (2 ) — (2 ) Operating (loss) income (8 ) (112 ) 84 (5 ) (41 ) Interest expense (35 ) (2 ) (4 ) 18 (23 ) Other income, net — 19 6 (18 ) 7 Parent’s equity in loss of subsidiaries (9 ) — — 9 — (Loss) income before income taxes (52 ) (95 ) 86 4 (57 ) Income tax benefit (provision) — 30 (24 ) 1 7 Net (loss) income including noncontrolling interests (52 ) (65 ) 62 5 (50 ) Net income attributable to noncontrolling interests — — (2 ) — (2 ) Net (loss) income attributable to Resolute Forest Products Inc. $ (52 ) $ (65 ) $ 60 $ 5 $ (52 ) Comprehensive (loss) income attributable to Resolute Forest Products Inc. $ (1 ) $ (15 ) $ 61 $ (46 ) $ (1 ) CONDENSED CONSOLIDATING BALANCE SHEET As of June 30, 2015 (Unaudited, in millions) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Consolidating Adjustments Consolidated Assets Current assets: Cash and cash equivalents $ — $ 261 $ 42 $ — $ 303 Accounts receivable, net — 348 137 — 485 Accounts receivable from affiliates 3 406 176 (585 ) — Inventories, net — 252 295 (10 ) 537 Deferred income tax assets — — 65 — 65 Advance and interest receivable from parent — 40 — (40 ) — Notes receivable from affiliates — 324 — (324 ) — Other current assets — 33 32 — 65 Total current assets 3 1,664 747 (959 ) 1,455 Fixed assets, net — 732 1,212 — 1,944 Amortizable intangible assets, net — — 61 — 61 Deferred income tax assets — — 1,101 2 1,103 Notes receivable from parent — 690 — (690 ) — Investments in consolidated subsidiaries and affiliates 4,123 2,028 — (6,151 ) — Other assets 7 52 67 — 126 Total assets $ 4,133 $ 5,166 $ 3,188 $ (7,798 ) $ 4,689 Liabilities and equity Current liabilities: Accounts payable and accrued liabilities $ 5 $ 194 $ 272 $ — $ 471 Current portion of long-term debt — 1 — — 1 Accounts payable to affiliates 406 176 3 (585 ) — Advance and interest payable to subsidiaries 40 — — (40 ) — Notes payable to affiliate — — 324 (324 ) — Total current liabilities 451 371 599 (949 ) 472 Long-term debt, net of current portion 595 1 — — 596 Notes payable to subsidiaries 690 — — (690 ) — Pension and other postretirement benefit obligations — 408 1,066 — 1,474 Deferred income tax liabilities — — 3 — 3 Other liabilities 1 30 40 — 71 Total liabilities 1,737 810 1,708 (1,639 ) 2,616 Total equity 2,396 4,356 1,480 (6,159 ) 2,073 Total liabilities and equity $ 4,133 $ 5,166 $ 3,188 $ (7,798 ) $ 4,689 CONDENSED CONSOLIDATING BALANCE SHEET As of December 31, 2014 (Unaudited, in millions) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Consolidating Adjustments Consolidated Assets Current assets: Cash and cash equivalents $ — $ 257 $ 80 $ — $ 337 Accounts receivable, net — 383 156 — 539 Accounts receivable from affiliates — 384 95 (479 ) — Inventories, net — 251 300 (9 ) 542 Deferred income tax assets — — 70 — 70 Note and interest receivable from parent — 287 — (287 ) — Notes receivable from affiliates — 318 — (318 ) — Other current assets — 20 26 — 46 Total current assets — 1,900 727 (1,093 ) 1,534 Fixed assets, net — 742 1,243 — 1,985 Amortizable intangible assets, net — — 62 — 62 Deferred income tax assets — — 1,217 2 1,219 Note receivable from parent — 388 — (388 ) — Investments in consolidated subsidiaries and affiliates 4,096 2,020 — (6,116 ) — Other assets 7 49 65 — 121 Total assets $ 4,103 $ 5,099 $ 3,314 $ (7,595 ) $ 4,921 Liabilities and equity Current liabilities: Accounts payable and accrued liabilities $ 5 $ 193 $ 320 $ — $ 518 Current portion of long-term debt — 1 — — 1 Accounts payable to affiliates 386 93 — (479 ) — Note and interest payable to subsidiary 287 — — (287 ) — Notes payable to affiliate — — 318 (318 ) — Total current liabilities 678 287 638 (1,084 ) 519 Long-term debt, net of current portion 595 1 — — 596 Note payable to subsidiary 388 — — (388 ) — Pension and other postretirement benefit obligations — 414 1,202 — 1,616 Deferred income tax liabilities — — 3 — 3 Other liabilities 1 29 40 — 70 Total liabilities 1,662 731 1,883 (1,472 ) 2,804 Total equity 2,441 4,368 1,431 (6,123 ) 2,117 Total liabilities and equity $ 4,103 $ 5,099 $ 3,314 $ (7,595 ) $ 4,921 CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the Six Months Ended June 30, 2015 (Unaudited, in millions) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Consolidating Adjustments Consolidated Net cash provided by operating activities $ — $ 80 $ 10 $ — $ 90 Cash flows from investing activities: Cash invested in fixed assets — (37 ) (42 ) — (79 ) Increase in deposit requirements for letters of credit, net — — (4 ) — (4 ) Advance to parent — (37 ) — 37 — Net cash used in investing activities — (74 ) (46 ) 37 (83 ) Cash flows from financing activities: Payments of financing and credit facility fees — (2 ) (1 ) — (3 ) Purchases of treasury stock (37 ) — — — (37 ) Advance from subsidiary 37 — — (37 ) — Net cash used in financing activities — (2 ) (1 ) (37 ) (40 ) Effect of exchange rate changes on cash and cash equivalents — — (1 ) — (1 ) Net increase (decrease) in cash and cash equivalents — 4 (38 ) — (34 ) Cash and cash equivalents: Beginning of period — 257 80 — 337 End of period $ — $ 261 $ 42 $ — $ 303 CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the Six Months Ended June 30, 2014 (Unaudited, in millions) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Consolidating Adjustments Consolidated Net cash (used in) provided by operating activities $ — $ (70 ) $ 92 $ — $ 22 Cash flows from investing activities: Cash invested in fixed assets — (38 ) (44 ) — (82 ) Disposition of assets — — 2 — 2 Decrease in restricted cash — — 1 — 1 Increase in deposit requirements for letters of credit, net — — (1 ) — (1 ) Net cash used in investing activities — (38 ) (42 ) — (80 ) Cash flows from financing activities: Payments of debt — (1 ) — — (1 ) Payments of financing and credit facility fees — (1 ) — — (1 ) Net cash used in financing activities — (2 ) — — (2 ) Effect of exchange rate changes on cash and cash equivalents — — 1 — 1 Net (decrease) increase in cash and cash equivalents — (110 ) 51 — (59 ) Cash and cash equivalents: Beginning of period — 165 157 — 322 End of period $ — $ 55 $ 208 $ — $ 263

Organization and Basis of Pre22

Organization and Basis of Presentation New Accounting Pronouncements (Policies)	6 Months Ended
	Jun. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
New accounting pronouncements	In February 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2015-02, “Amendments to the Consolidation Analysis,” which affects the variable interest entity and voting entity consolidation models for all companies. This update is effective for financial statements issued for fiscal years beginning after December 15, 2015. We are evaluating the impact of this update on our results of operations or financial position. In April 2015, the FASB issued ASU 2015-03, “Simplifying the Presentation of Debt Issuance Costs,” which requires debt issuance costs to be presented in the balance sheet as a direct deduction from the carrying value of the associated debt liability, consistent with the presentation of a debt discount. This update is effective for financial statements issued for fiscal years beginning after December 15, 2015. The adoption of this accounting guidance will not materially impact our financial position. In April 2015, the FASB issued ASU 2015-05, “Customer’s Accounting for Fees Paid in a Cloud Computing Arrangement,” which provides guidance to customers about whether a cloud computing arrangement includes a software license. If a cloud computing arrangement includes a software license, then the customer should account for the software license element of the arrangement consistent with the acquisition of other software licenses. If a cloud computing arrangement does not include a software license, the customer should account for the arrangement as a service contract. This update is effective for financial statements issued for fiscal years beginning after December 15, 2015, with early adoption permitted as of the beginning of an interim or annual reporting period. The adoption of this accounting guidance will not materially impact our financial position. In July 2015, the FASB approved a one-year deferral of ASU 2014-09, “Revenue from Contracts with Customers,” deferring the effective date to fiscal years beginning after December 15, 2017. Early adoption is permitted for financial statements issued for fiscal years beginning after December 15, 2016. We are evaluating the impact of this update on our results of operations or financial position. In July 2015, the FASB issued ASU 2015-11, “Simplifying the Measurement of Inventory,” which requires that inventory within the scope of this update, including inventory stated at average cost, be measured at the lower of cost and net realizable value. This update is effective for financial statements issued for fiscal years beginning after December 15, 2016, with early adoption permitted as of the beginning of an interim or annual reporting period. We are evaluating the impact of this update on our results of operations or financial position.

Closure Costs, Impairment and23

Closure Costs, Impairment and Other Related Charges (Tables)	6 Months Ended
	Jun. 30, 2015
Restructuring and Related Activities [Abstract]
Closure Costs, Impairment and Other Related Charges	Closure costs, impairment and other related charges for the three and six months ended June 30, 2015 , were comprised of the following: (Unaudited, in millions) Accelerated Depreciation Severance and Other Costs Total Permanent closures: Paper mill in Iroquois Falls, Ontario Second quarter $ — $ 1 $ 1 First six months — 5 5 Paper machine in Clermont, Québec Second quarter — — — First six months 2 — 2 Other Second quarter — (1 ) (1 ) First six months — (1 ) (1 ) Total Second quarter $ — $ — $ — First six months 2 4 6 Closure costs, impairment and other related charges for the three and six months ended June 30, 2014 , were comprised of the following: (Unaudited, in millions) Impairment of Assets Accelerated Depreciation Severance and Other Costs Total Permanent closures: Paper machine in Catawba, South Carolina Second quarter $ — $ 45 $ — $ 45 First six months — 45 1 46 Pulp and paper mill in Fort Frances, Ontario Second quarter — — 2 2 First six months — — 8 8 Paper machine in Iroquois Falls Second quarter — — — — First six months — 3 — 3 Other — Second quarter 5 — — 5 First six months 6 — (1 ) 5 Total Second quarter $ 5 $ 45 $ 2 $ 52 First six months 6 48 8 62

Other Income (Expense), Net (Ta

Other Income (Expense), Net (Tables)	6 Months Ended
	Jun. 30, 2015
Other Income and Expenses [Abstract]
Other Income (Expense), Net	Other income, net for the three and six months ended June 30, 2015 and 2014 , was comprised of the following: Three Months Ended Six Months Ended (Unaudited, in millions) 2015 2014 2015 2014 Foreign exchange gain $ 1 $ 17 $ 3 $ 3 Miscellaneous income — 3 3 4 $ 1 $ 20 $ 6 $ 7

Accumulated Other Comprehensi25

Accumulated Other Comprehensive Income (Loss) (Tables)	6 Months Ended
	Jun. 30, 2015
Equity [Abstract]
Accumulated Other Comprehensive Income (Loss) by Component (Net of Tax)	The change in our accumulated other comprehensive loss by component (net of tax) for the six months ended June 30, 2015 , was as follows: (Unaudited, in millions) Unamortized Prior Service Credits Unamortized Actuarial Losses Foreign Currency Translation Total Balance as of December 31, 2014 $ 94 $ (812 ) $ — $ (718 ) Other comprehensive loss before reclassifications — — (2 ) (2 ) Amounts reclassified from accumulated other comprehensive loss (1) (8 ) 31 — 23 Net current period other comprehensive (loss) income (8 ) 31 (2 ) 21 Balance as of June 30, 2015 $ 86 $ (781 ) $ (2 ) $ (697 ) (1) See the table below for details about these reclassifications.
Reclassifications Out of Accumulated Other Comprehensive Income (Loss)	The reclassifications out of accumulated other comprehensive loss for the six months ended June 30, 2015 , were comprised of the following: (Unaudited, in millions) Amounts Reclassified From Accumulated Other Comprehensive Loss Affected Line in the Consolidated Statements of Operations Unamortized Prior Service Credits Amortization of prior service credits $ (8 ) Cost of sales, excluding depreciation, amortization and distribution costs (1) — Income tax (provision) benefit $ (8 ) Net of tax Unamortized Actuarial Losses Amortization of actuarial losses $ 40 Cost of sales, excluding depreciation, amortization and distribution costs (1) (9 ) Income tax (provision) benefit $ 31 Net of tax Total Reclassifications $ 23 Net of tax (1) These items are included in the computation of net periodic benefit cost related to our pension and other postretirement benefit (“OPEB”) plans summarized in Note 8, “Employee Benefit Plans .”

Net Income (Loss) Per Share (Ta

Net Income (Loss) Per Share (Tables)	6 Months Ended
	Jun. 30, 2015
Earnings Per Share [Abstract]
Schedule of weighted-average stock options and equity-classified RSUs, DSUs and PSUs outstanding	The weighted-average number of stock options and equity-classified restricted stock units, deferred stock units and performance stock units (collectively, “stock unit awards”) outstanding for the three and six months ended June 30, 2015 and 2014 , was as follows: Three Months Ended Six Months Ended (Unaudited, in millions) 2015 2014 2015 2014 Stock options 1.5 1.8 1.6 1.8 Stock unit awards 1.2 1.0 1.2 1.0

Inventories, Net (Tables)

Inventories, Net (Tables)	6 Months Ended
	Jun. 30, 2015
Inventory Disclosure [Abstract]
Inventories, Net	Inventories, net as of June 30, 2015 and December 31, 2014 , were comprised of the following: (Unaudited, in millions) June 30, December 31, Raw materials and work in process $ 144 $ 160 Finished goods 195 192 Mill stores and other supplies 198 190 $ 537 $ 542

Long-Term Debt (Tables)

Long-Term Debt (Tables)	6 Months Ended
	Jun. 30, 2015
Debt Disclosure [Abstract]
Long-Term Debt, Including Current Portion	Long-term debt, including current portion, as of June 30, 2015 and December 31, 2014 , was comprised of the following: (Unaudited, in millions) June 30, December 31, 5.875% senior notes due 2023: Principal amount $ 600 $ 600 Unamortized discount (5 ) (5 ) Total senior notes due 2023 595 595 Capital lease obligation 2 2 Total debt 597 597 Less: Current portion of long-term debt (1 ) (1 ) Long-term debt, net of current portion $ 596 $ 596

Employee Benefit Plans (Tables)

Employee Benefit Plans (Tables)	6 Months Ended
	Jun. 30, 2015
Compensation and Retirement Disclosure [Abstract]
Components of Net Periodic Benefit Cost Relating to Pension and OPEB Plans	The components of net periodic benefit cost relating to our pension and OPEB plans for the three and six months ended June 30, 2015 and 2014 , were as follows: Pension Plans: Three Months Ended Six Months Ended (Unaudited, in millions) 2015 2014 2015 2014 Service cost $ 6 $ 7 $ 12 $ 14 Interest cost 58 69 116 138 Expected return on plan assets (67 ) (76 ) (134 ) (151 ) Amortization of actuarial losses 20 2 42 3 Amortization of prior service credits — (1 ) (1 ) (1 ) $ 17 $ 1 $ 35 $ 3 OPEB Plans: Three Months Ended Six Months Ended (Unaudited, in millions) 2015 2014 2015 2014 Service cost $ — $ — $ — $ 1 Interest cost 2 3 4 6 Amortization of actuarial gains (1 ) (1 ) (2 ) (2 ) Amortization of prior service credits (3 ) (2 ) (7 ) (4 ) $ (2 ) $ — $ (5 ) $ 1

Income Taxes (Tables)

Income Taxes (Tables)	6 Months Ended
	Jun. 30, 2015
Income Tax Disclosure [Abstract]
Reconciliation of Statutory Tax Benefit (Provision) to Income Tax Benefit (Provision)	The income tax (provision) benefit attributable to income (loss) before income taxes differs from the amounts computed by applying the United States federal statutory income tax rate of 35% for the three and six months ended June 30, 2015 and 2014 , as a result of the following: Three Months Ended Six Months Ended (Unaudited, in millions) 2015 2014 2015 2014 Income (loss) before income taxes $ 6 $ 1 $ (16 ) $ (57 ) Income tax (provision) benefit: Expected income tax (provision) benefit (2 ) — 6 20 Changes resulting from: Valuation allowance (1) (8 ) (12 ) (27 ) (20 ) Foreign exchange (2 ) 4 (7 ) (2 ) State income taxes and foreign tax rate differences 2 9 5 11 Other, net — (2 ) 3 (2 ) $ (10 ) $ (1 ) $ (20 ) $ 7 (1) We recorded a net increase in our valuation allowance of $8 million and $12 million for the three months ended June 30, 2015 and 2014, respectively, and $27 million and $20 million for the six months ended June 30, 2015 and 2014, respectively, primarily related to our U.S. operations where we recognize a full valuation allowance against our net deferred income tax assets.

Segment Information (Tables)

Segment Information (Tables)	6 Months Ended
	Jun. 30, 2015
Segment Reporting [Abstract]
Schedule of Segment Reporting Information	Information about certain segment data for the three and six months ended June 30, 2015 and 2014 , was as follows: (Unaudited, in millions) Newsprint Specialty Papers Market Pulp (1) Wood Products Segment Total Corporate and Other Total Sales Second quarter 2015 $ 289 $ 272 $ 231 $ 134 $ 926 $ — $ 926 Second quarter 2014 364 325 241 161 1,091 — 1,091 First six months 2015 580 544 449 273 1,846 — 1,846 First six months 2014 710 626 475 296 2,107 — 2,107 Depreciation and amortization Second quarter 2015 $ 16 $ 19 $ 12 $ 9 $ 56 $ 4 $ 60 Second quarter 2014 17 22 13 8 60 2 62 First six months 2015 32 36 26 17 111 6 117 First six months 2014 35 44 26 16 121 3 124 Operating income (loss) Second quarter 2015 $ 3 $ 17 $ 26 $ (4 ) $ 42 $ (26 ) $ 16 Second quarter 2014 17 (4 ) 24 15 52 (60 ) (8 ) First six months 2015 — 22 37 1 60 (59 ) 1 First six months 2014 1 (29 ) 31 27 30 (71 ) (41 ) (1) Market pulp sales excluded inter-segment sales of $5 million and $7 million for the three months ended June 30, 2015 and 2014, respectively, and $8 million and $10 million for the six months ended June 30, 2015 and 2014 , respectively.

Condensed Consolidating Finan32

Condensed Consolidating Financial Information (Tables)	6 Months Ended
	Jun. 30, 2015
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Condensed Consolidating Statements of Operations and Comprehensive Income (Loss)	CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the Three Months Ended June 30, 2015 (Unaudited, in millions) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Consolidating Adjustments Consolidated Sales $ — $ 747 $ 559 $ (380 ) $ 926 Costs and expenses: Cost of sales, excluding depreciation, amortization and distribution costs — 676 397 (381 ) 692 Depreciation and amortization — 23 37 — 60 Distribution costs — 41 76 1 118 Selling, general and administrative expenses 3 14 23 — 40 Operating (loss) income (3 ) (7 ) 26 — 16 Interest expense (18 ) (1 ) (2 ) 10 (11 ) Other income, net — 9 2 (10 ) 1 Parent’s equity in income of subsidiaries 17 — — (17 ) — (Loss) income before income taxes (4 ) 1 26 (17 ) 6 Income tax provision — — (10 ) — (10 ) Net (loss) income including noncontrolling interests (4 ) 1 16 (17 ) (4 ) Net income attributable to noncontrolling interests — — — — — Net (loss) income attributable to Resolute Forest Products Inc. $ (4 ) $ 1 $ 16 $ (17 ) $ (4 ) Comprehensive income attributable to Resolute Forest Products Inc. $ 7 $ 1 $ 27 $ (28 ) $ 7 CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE (LOSS) INCOME For the Six Months Ended June 30, 2015 (Unaudited, in millions) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Consolidating Adjustments Consolidated Sales $ — $ 1,498 $ 1,140 $ (792 ) $ 1,846 Costs and expenses: Cost of sales, excluding depreciation, amortization and distribution costs — 1,380 821 (791 ) 1,410 Depreciation and amortization — 46 71 — 117 Distribution costs — 82 149 — 231 Selling, general and administrative expenses 6 26 49 — 81 Closure costs, impairment and other related charges — — 6 — 6 Operating (loss) income (6 ) (36 ) 44 (1 ) 1 Interest expense (36 ) (2 ) (4 ) 19 (23 ) Other (expense) income, net (1 ) 21 5 (19 ) 6 Parent’s equity in income of subsidiaries 6 — — (6 ) — (Loss) income before income taxes (37 ) (17 ) 45 (7 ) (16 ) Income tax benefit (provision) — 4 (24 ) — (20 ) Net (loss) income including noncontrolling interests (37 ) (13 ) 21 (7 ) (36 ) Net income attributable to noncontrolling interests — — (1 ) — (1 ) Net (loss) income attributable to Resolute Forest Products Inc. $ (37 ) $ (13 ) $ 20 $ (7 ) $ (37 ) Comprehensive (loss) income attributable to Resolute Forest Products Inc. $ (16 ) $ (13 ) $ 41 $ (28 ) $ (16 ) CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) For the Three Months Ended June 30, 2014 (Unaudited, in millions) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Consolidating Adjustments Consolidated Sales $ — $ 892 $ 732 $ (533 ) $ 1,091 Costs and expenses: Cost of sales, excluding depreciation, amortization and distribution costs — 830 507 (525 ) 812 Depreciation and amortization — 23 39 — 62 Distribution costs — 42 93 (1 ) 134 Selling, general and administrative expenses 4 13 24 — 41 Closure costs, impairment and other related charges — 48 4 — 52 Net gain on disposition of assets — — (2 ) — (2 ) Operating (loss) income (4 ) (64 ) 67 (7 ) (8 ) Interest expense (18 ) (1 ) (1 ) 9 (11 ) Other income, net 1 8 20 (9 ) 20 Parent’s equity in income of subsidiaries 19 — — (19 ) — (Loss) income before income taxes (2 ) (57 ) 86 (26 ) 1 Income tax benefit (provision) — 15 (18 ) 2 (1 ) Net (loss) income including noncontrolling interests (2 ) (42 ) 68 (24 ) — Net income attributable to noncontrolling interests — — (2 ) — (2 ) Net (loss) income attributable to Resolute Forest Products Inc. $ (2 ) $ (42 ) $ 66 $ (24 ) $ (2 ) Comprehensive income (loss) attributable to Resolute Forest Products Inc. $ 25 $ (16 ) $ 67 $ (51 ) $ 25 CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE (LOSS) INCOME For the Six Months Ended June 30, 2014 (Unaudited, in millions) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Consolidating Adjustments Consolidated Sales $ — $ 1,737 $ 1,433 $ (1,063 ) $ 2,107 Costs and expenses: Cost of sales, excluding depreciation, amortization and distribution costs — 1,650 1,039 (1,056 ) 1,633 Depreciation and amortization — 48 76 — 124 Distribution costs — 79 177 (2 ) 254 Selling, general and administrative expenses 8 22 47 — 77 Closure costs, impairment and other related charges — 50 12 — 62 Net gain on disposition of assets — — (2 ) — (2 ) Operating (loss) income (8 ) (112 ) 84 (5 ) (41 ) Interest expense (35 ) (2 ) (4 ) 18 (23 ) Other income, net — 19 6 (18 ) 7 Parent’s equity in loss of subsidiaries (9 ) — — 9 — (Loss) income before income taxes (52 ) (95 ) 86 4 (57 ) Income tax benefit (provision) — 30 (24 ) 1 7 Net (loss) income including noncontrolling interests (52 ) (65 ) 62 5 (50 ) Net income attributable to noncontrolling interests — — (2 ) — (2 ) Net (loss) income attributable to Resolute Forest Products Inc. $ (52 ) $ (65 ) $ 60 $ 5 $ (52 ) Comprehensive (loss) income attributable to Resolute Forest Products Inc. $ (1 ) $ (15 ) $ 61 $ (46 ) $ (1 )
Condensed Consolidating Balance Sheets	CONDENSED CONSOLIDATING BALANCE SHEET As of June 30, 2015 (Unaudited, in millions) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Consolidating Adjustments Consolidated Assets Current assets: Cash and cash equivalents $ — $ 261 $ 42 $ — $ 303 Accounts receivable, net — 348 137 — 485 Accounts receivable from affiliates 3 406 176 (585 ) — Inventories, net — 252 295 (10 ) 537 Deferred income tax assets — — 65 — 65 Advance and interest receivable from parent — 40 — (40 ) — Notes receivable from affiliates — 324 — (324 ) — Other current assets — 33 32 — 65 Total current assets 3 1,664 747 (959 ) 1,455 Fixed assets, net — 732 1,212 — 1,944 Amortizable intangible assets, net — — 61 — 61 Deferred income tax assets — — 1,101 2 1,103 Notes receivable from parent — 690 — (690 ) — Investments in consolidated subsidiaries and affiliates 4,123 2,028 — (6,151 ) — Other assets 7 52 67 — 126 Total assets $ 4,133 $ 5,166 $ 3,188 $ (7,798 ) $ 4,689 Liabilities and equity Current liabilities: Accounts payable and accrued liabilities $ 5 $ 194 $ 272 $ — $ 471 Current portion of long-term debt — 1 — — 1 Accounts payable to affiliates 406 176 3 (585 ) — Advance and interest payable to subsidiaries 40 — — (40 ) — Notes payable to affiliate — — 324 (324 ) — Total current liabilities 451 371 599 (949 ) 472 Long-term debt, net of current portion 595 1 — — 596 Notes payable to subsidiaries 690 — — (690 ) — Pension and other postretirement benefit obligations — 408 1,066 — 1,474 Deferred income tax liabilities — — 3 — 3 Other liabilities 1 30 40 — 71 Total liabilities 1,737 810 1,708 (1,639 ) 2,616 Total equity 2,396 4,356 1,480 (6,159 ) 2,073 Total liabilities and equity $ 4,133 $ 5,166 $ 3,188 $ (7,798 ) $ 4,689 CONDENSED CONSOLIDATING BALANCE SHEET As of December 31, 2014 (Unaudited, in millions) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Consolidating Adjustments Consolidated Assets Current assets: Cash and cash equivalents $ — $ 257 $ 80 $ — $ 337 Accounts receivable, net — 383 156 — 539 Accounts receivable from affiliates — 384 95 (479 ) — Inventories, net — 251 300 (9 ) 542 Deferred income tax assets — — 70 — 70 Note and interest receivable from parent — 287 — (287 ) — Notes receivable from affiliates — 318 — (318 ) — Other current assets — 20 26 — 46 Total current assets — 1,900 727 (1,093 ) 1,534 Fixed assets, net — 742 1,243 — 1,985 Amortizable intangible assets, net — — 62 — 62 Deferred income tax assets — — 1,217 2 1,219 Note receivable from parent — 388 — (388 ) — Investments in consolidated subsidiaries and affiliates 4,096 2,020 — (6,116 ) — Other assets 7 49 65 — 121 Total assets $ 4,103 $ 5,099 $ 3,314 $ (7,595 ) $ 4,921 Liabilities and equity Current liabilities: Accounts payable and accrued liabilities $ 5 $ 193 $ 320 $ — $ 518 Current portion of long-term debt — 1 — — 1 Accounts payable to affiliates 386 93 — (479 ) — Note and interest payable to subsidiary 287 — — (287 ) — Notes payable to affiliate — — 318 (318 ) — Total current liabilities 678 287 638 (1,084 ) 519 Long-term debt, net of current portion 595 1 — — 596 Note payable to subsidiary 388 — — (388 ) — Pension and other postretirement benefit obligations — 414 1,202 — 1,616 Deferred income tax liabilities — — 3 — 3 Other liabilities 1 29 40 — 70 Total liabilities 1,662 731 1,883 (1,472 ) 2,804 Total equity 2,441 4,368 1,431 (6,123 ) 2,117 Total liabilities and equity $ 4,103 $ 5,099 $ 3,314 $ (7,595 ) $ 4,921
Condensed Consolidating Statements of Cash Flows	CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the Six Months Ended June 30, 2015 (Unaudited, in millions) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Consolidating Adjustments Consolidated Net cash provided by operating activities $ — $ 80 $ 10 $ — $ 90 Cash flows from investing activities: Cash invested in fixed assets — (37 ) (42 ) — (79 ) Increase in deposit requirements for letters of credit, net — — (4 ) — (4 ) Advance to parent — (37 ) — 37 — Net cash used in investing activities — (74 ) (46 ) 37 (83 ) Cash flows from financing activities: Payments of financing and credit facility fees — (2 ) (1 ) — (3 ) Purchases of treasury stock (37 ) — — — (37 ) Advance from subsidiary 37 — — (37 ) — Net cash used in financing activities — (2 ) (1 ) (37 ) (40 ) Effect of exchange rate changes on cash and cash equivalents — — (1 ) — (1 ) Net increase (decrease) in cash and cash equivalents — 4 (38 ) — (34 ) Cash and cash equivalents: Beginning of period — 257 80 — 337 End of period $ — $ 261 $ 42 $ — $ 303 CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the Six Months Ended June 30, 2014 (Unaudited, in millions) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Consolidating Adjustments Consolidated Net cash (used in) provided by operating activities $ — $ (70 ) $ 92 $ — $ 22 Cash flows from investing activities: Cash invested in fixed assets — (38 ) (44 ) — (82 ) Disposition of assets — — 2 — 2 Decrease in restricted cash — — 1 — 1 Increase in deposit requirements for letters of credit, net — — (1 ) — (1 ) Net cash used in investing activities — (38 ) (42 ) — (80 ) Cash flows from financing activities: Payments of debt — (1 ) — — (1 ) Payments of financing and credit facility fees — (1 ) — — (1 ) Net cash used in financing activities — (2 ) — — (2 ) Effect of exchange rate changes on cash and cash equivalents — — 1 — 1 Net (decrease) increase in cash and cash equivalents — (110 ) 51 — (59 ) Cash and cash equivalents: Beginning of period — 165 157 — 322 End of period $ — $ 55 $ 208 $ — $ 263

Organization and Basis of Pre33

Organization and Basis of Presentation - Nature of Operations (Details) - Jun. 30, 2015	ManufacturingSitesCountry
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of countries products are marketed in (approximate)	80
Number of operating pulp and paper mills and wood products facilities (approximate) | ManufacturingSites	40

Closure Costs, Impairment and34

Closure Costs, Impairment and Other Related Charges (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Restructuring Cost and Reserve [Line Items]
Impairment of assets		$ 5		$ 6
Accelerated depreciation	$ 0	45	$ 2	48
Severance and other costs	0	2	4	8
Total	0	52	6	62
Permanent closure of paper mill in Iroquois Falls, Ontario [Member]
Restructuring Cost and Reserve [Line Items]
Impairment of assets		0		0
Accelerated depreciation	0	0	0	3
Severance and other costs	1	0	5	0
Total	1	0	5	3
Permanent closure of paper machine in Clermont, Quebec [Member]
Restructuring Cost and Reserve [Line Items]
Accelerated depreciation	0		2
Severance and other costs	0		0
Total	0		2
Permanent closure of paper machine in Catawba, South Carolina [Member]
Restructuring Cost and Reserve [Line Items]
Impairment of assets		0		0
Accelerated depreciation		45		45
Severance and other costs		0		1
Total		45		46
Permanent closure of pulp and paper mill in Fort Frances, Ontario [Member]
Restructuring Cost and Reserve [Line Items]
Impairment of assets		0		0
Accelerated depreciation		0		0
Severance and other costs		2		8
Total		2		8
Other [Member]
Restructuring Cost and Reserve [Line Items]
Impairment of assets		5		6
Accelerated depreciation	0	0	0	0
Severance and other costs	(1)	0	(1)	(1)
Total	$ (1)	$ 5	$ (1)	$ 5

Other Income (Expense), Net (De

Other Income (Expense), Net (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Other Income and Expenses [Abstract]
Foreign exchange gain	$ 1	$ 17	$ 3	$ 3
Miscellaneous income	0	3	3	4
Other income (expense), net	$ 1	$ 20	$ 6	$ 7

Accumulated Other Comprehensi36

Accumulated Other Comprehensive Income (Loss) - Accumulated Other Comprehensive Income (Loss) by Component (Net of Tax) (Details) - USD ($) $ in Millions		3 Months Ended		6 Months Ended
		Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Increase (Decrease) in Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Beginning balance				$ (718)
Other comprehensive loss before reclassifications				(2)
Amounts reclassified from accumulated other comprehensive income (loss)	[1]			23
Other comprehensive income (loss), net of tax		$ 11	$ 27	21	$ 51
Ending balance		(697)		(697)
Unamortized Prior Service Credits [Member]
Increase (Decrease) in Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Beginning balance				94
Other comprehensive loss before reclassifications				0
Amounts reclassified from accumulated other comprehensive income (loss)	[1]			(8)
Other comprehensive income (loss), net of tax				(8)
Ending balance		86		86
Unamortized Actuarial Losses [Member]
Increase (Decrease) in Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Beginning balance				(812)
Other comprehensive loss before reclassifications				0
Amounts reclassified from accumulated other comprehensive income (loss)	[1]			31
Other comprehensive income (loss), net of tax				31
Ending balance		(781)		(781)
Foreign Currency Translation [Member]
Increase (Decrease) in Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Beginning balance				0
Other comprehensive loss before reclassifications				(2)
Amounts reclassified from accumulated other comprehensive income (loss)	[1]			0
Other comprehensive income (loss), net of tax				(2)
Ending balance		$ (2)		$ (2)
[1]	See the table below for details about these reclassifications.

Accumulated Other Comprehensi37

Accumulated Other Comprehensive Income (Loss) - Reclassifications Out of Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Millions		3 Months Ended		6 Months Ended
		Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Reclassification Adjustment out of Accumulated Other Comprehensive Income (Loss) [Line Items]
Cost of sales, excluding depreciation, amortization and distribution costs		$ 692	$ 812	$ 1,410	$ 1,633
Income tax (benefit) provision		10	1	20	(7)
Net of tax		$ 4	$ 2	37	$ 52
Amounts Reclassified From Accumulated Other Comprehensive Loss [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income (Loss) [Line Items]
Net of tax				23
Amounts Reclassified From Accumulated Other Comprehensive Loss [Member] | Unamortized Prior Service Credits [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income (Loss) [Line Items]
Cost of sales, excluding depreciation, amortization and distribution costs	[1]			(8)
Income tax (benefit) provision				0
Net of tax				(8)
Amounts Reclassified From Accumulated Other Comprehensive Loss [Member] | Unamortized Actuarial Losses [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income (Loss) [Line Items]
Cost of sales, excluding depreciation, amortization and distribution costs	[1]			40
Income tax (benefit) provision				(9)
Net of tax				$ 31
[1]	These items are included in the computation of net periodic benefit cost related to our pension and other postretirement benefit (“OPEB”) plans summarized in Note 8, “Employee Benefit Plans.”

Net Income (Loss) Per Share - S

Net Income (Loss) Per Share - Schedule of Weighted-Average Stock Options and Equity-Classified RSUs, DSUs and PSUs Outstanding (Details) - shares shares in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Stock options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Number of award shares outstanding	1.5	1.8	1.6	1.8
Stock unit awards [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Number of award shares outstanding	1.2	1	1.2	1

Inventories, Net (Details)

Inventories, Net (Details) - USD ($) $ in Millions	Jun. 30, 2015	Dec. 31, 2014
Inventory Disclosure [Abstract]
Raw materials and work in process	$ 144	$ 160
Finished goods	195	192
Mill stores and other supplies	198	190
Inventories, net	$ 537	$ 542

Long-Term Debt - Long-Term Debt

Long-Term Debt - Long-Term Debt Including Current Portion (Details) - USD ($) $ in Millions	Jun. 30, 2015	Dec. 31, 2014
Debt Disclosure [Abstract]
Principal amount	$ 600	$ 600
Unamortized discount	(5)	(5)
Net carrying amount	595	595
Capital lease obligation	2	2
Total debt	597	597
Less: Current portion of long-term debt	(1)	(1)
Long-term debt, net of current portion	$ 596	$ 596

Long-Term Debt - Senior Notes (

Long-Term Debt - Senior Notes (Details) - Senior Notes [Member] - Senior Notes Due 2023 [Member] - USD ($)	Jun. 30, 2015	Dec. 31, 2014	May. 08, 2013
Debt Instrument [Line Items]
Principal amount of debt			$ 600,000,000
Interest rate of notes			5.875%
Fair value of senior notes	$ 536,000,000	$ 571,000,000

Long-Term Debt - ABL Credit Fac

Long-Term Debt - ABL Credit Facility (Details) - Revolving Credit Facility [Member]	6 Months Ended
	Jun. 30, 2015USD ($)consecutive_business_days	May. 21, 2015USD ($)
Line of Credit Facility [Line Items]
Credit facility, term	5 years
Credit facility lender commitment amount	$ 600,000,000	$ 665,000,000
Uncommitted ability to increase borrowing capacity, maximum	$ 500,000,000
Borrowing base availability, eligible accounts receivable, percentage	85.00%
Borrowing base availability, eligible insured or letter of credit backed accounts and accounts owed by investment grade obligors, percentage	90.00%
Borrowing base availability, cost or market value of eligible inventory, percentage	70.00%
Borrowing base availability, net orderly liquidation value of eligible inventory, percentage	85.00%
Borrowing base availability, value of eligible cash, percentage	100.00%
Borrowing base availability, value of permitted investments held in deposit accounts controlled solely by the agent, percentage	95.00%
Credit facility, fronting fee percentage	0.125%
Minimum fixed charge coverage ratio required if excess availability falls below certain conditions	1
Minimum excess availability of credit facility before triggering fixed coverage ratio requirement, amount	$ 50,000,000
Minimum excess availability of credit facility before triggering fixed coverage ratio requirement, percentage of the maximum available borrowing amount	10.00%
Number of consecutive business days minimum excess availability of credit facility conditions must persist before triggering fixed coverage ratio requirement | consecutive_business_days	2
Credit facility borrowings	$ 0
Letters of credit amount outstanding	36,000,000
Available credit facility borrowing capacity	468,000,000
Swingline [Member]
Line of Credit Facility [Line Items]
Credit facility lender commitment amount	$ 60,000,000
FIFO Facility [Member]
Line of Credit Facility [Line Items]
Borrowing base availability, eligible accounts receivable, percentage	5.00%
Letter of Credit [Member]
Line of Credit Facility [Line Items]
Credit facility lender commitment amount	$ 200,000,000
Borrowing base availability, eligible accounts receivable, percentage	85.00%
Borrowing base availability, eligible insured or letter of credit backed accounts and accounts owed by investment grade obligors, percentage	90.00%
Borrowing base availability, cost or market value of eligible inventory, percentage	70.00%
Borrowing base availability, net orderly liquidation value of eligible inventory, percentage	85.00%
Borrowing base availability, value of eligible cash, percentage	100.00%
Borrowing base availability, value of permitted investments held in deposit accounts controlled solely by the agent, percentage	95.00%
Minimum [Member] | FIFO Facility [Member]
Line of Credit Facility [Line Items]
Borrowing base availability, net orderly liquidation value of eligible inventory, percentage	5.00%
Maximum [Member]
Line of Credit Facility [Line Items]
Credit facility commitment fee percentage, unutilized commitments	0.30%
Maximum [Member] | FIFO Facility [Member]
Line of Credit Facility [Line Items]
Commitments of the ABL Credit Facility convertible to a first-in last-out facility	$ 50,000,000
Borrowing base availability, net orderly liquidation value of eligible inventory, percentage	10.00%
Base Rate [Member] | Minimum [Member]
Line of Credit Facility [Line Items]
Interest rate margin applicable to borrowings	0.00%
Base Rate [Member] | Maximum [Member]
Line of Credit Facility [Line Items]
Interest rate margin applicable to borrowings	0.75%
London Interbank Offered Rate (LIBOR) [Member] | Minimum [Member]
Line of Credit Facility [Line Items]
Interest rate margin applicable to borrowings	1.00%
London Interbank Offered Rate (LIBOR) [Member] | Maximum [Member]
Line of Credit Facility [Line Items]
Interest rate margin applicable to borrowings	1.75%
Canadian Banker's Acceptance Rate [Member] | Minimum [Member]
Line of Credit Facility [Line Items]
Interest rate margin applicable to borrowings	1.00%
Canadian Banker's Acceptance Rate [Member] | Maximum [Member]
Line of Credit Facility [Line Items]
Interest rate margin applicable to borrowings	1.75%
Interest Rate on Revolving Loans Not Made Under the FILO Facility [Member]
Line of Credit Facility [Line Items]
Interest rate margin applicable to borrowings	1.25%

Long-Term Debt - Capital Lease

Long-Term Debt - Capital Lease Obligation (Details)	6 Months Ended
	Jun. 30, 2015
Debt Disclosure [Abstract]
Length of warehouse capital lease obligation renewal option	20 years

Employee Benefit Plans - Compon

Employee Benefit Plans - Components of Net Periodic Benefit Cost Relating to Pension and OPEB Plans (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Pension Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost	$ 6	$ 7	$ 12	$ 14
Interest cost	58	69	116	138
Expected return on plan assets	(67)	(76)	(134)	(151)
Amortization of actuarial (gains) losses	20	2	42	3
Amortization of prior service (credits) costs	0	(1)	(1)	(1)
Net periodic benefit cost	17	1	35	3
OPEB Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost	0	0	0	1
Interest cost	2	3	4	6
Amortization of actuarial (gains) losses	(1)	(1)	(2)	(2)
Amortization of prior service (credits) costs	(3)	(2)	(7)	(4)
Net periodic benefit cost	$ (2)	$ 0	$ (5)	$ 1

Employee Benefit Plans - Additi

Employee Benefit Plans - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Compensation and Retirement Disclosure [Abstract]
Expense for the defined contribution plans, total	$ 4	$ 5	$ 10	$ 11

Income Taxes - Reconciliation o

Income Taxes - Reconciliation of Statutory Tax Benefit (Provision) to Income Tax Benefit (Provision) (Details) - USD ($) $ in Millions		3 Months Ended		6 Months Ended
		Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Income Tax Disclosure [Abstract]
Income (loss) before income taxes		$ 6	$ 1	$ (16)	$ (57)
Income tax (provision) benefit:
Expected income tax (provision) benefit		(2)	0	6	20
Changes resulting from:
Valuation allowance	[1]	(8)	(12)	(27)	(20)
Foreign exchange		(2)	4	(7)	(2)
State income taxes and foreign tax rate differences		2	9	5	11
Other, net		0	(2)	3	(2)
Income tax (provision) benefit		$ (10)	$ (1)	$ (20)	$ 7
[1]	We recorded a net increase in our valuation allowance of $8 million and $12 million for the three months ended June 30, 2015 and 2014, respectively, and $27 million and $20 million for the six months ended June 30, 2015 and 2014, respectively, primarily related to our U.S. operations where we recognize a full valuation allowance against our net deferred income tax assets.

Income Taxes - Additional Infor

Income Taxes - Additional Information (Details) - USD ($) $ in Millions		3 Months Ended		6 Months Ended
		Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Income Tax Disclosure [Abstract]
U.S. federal statutory income tax rate		35.00%	35.00%	35.00%	35.00%
Increase (decrease) in valuation allowance	[1]	$ 8	$ 12	$ 27	$ 20
[1]	We recorded a net increase in our valuation allowance of $8 million and $12 million for the three months ended June 30, 2015 and 2014, respectively, and $27 million and $20 million for the six months ended June 30, 2015 and 2014, respectively, primarily related to our U.S. operations where we recognize a full valuation allowance against our net deferred income tax assets.

Commitments and Contingencies (

Commitments and Contingencies (Details) CAD in Millions	Oct. 30, 2014USD ($)	Oct. 30, 2014CAD	Jun. 30, 2015USD ($)site	Jun. 30, 2015CADsite	Jun. 30, 2015CAD	Dec. 31, 2014USD ($)	Jul. 31, 2012
Loss Contingencies [Line Items]
Maximum deficit from partial wind-up of pension plans to be funded			$ 120,000,000	CAD 150
Request of repayment of conditional incentive	$ 18,000,000	CAD 23
Environmental Remediation Obligations [Abstract]
Number of hazardous waste sites | site			4	4
Environmental liabilities			$ 14,000,000			$ 18,000,000
Asset retirement obligations			24,000,000			$ 22,000,000
Conditional Incentive Noncompliance [Member]
Loss Contingencies [Line Items]
Contingent liability recorded			0
Fibrek [Member]
Loss Contingencies [Line Items]
Percentage of outstanding shares acquired							25.40%
Amount accrued to be contingently distributed			$ 11,000,000		CAD 14

Share Capital (Details)

Share Capital (Details) - USD ($) shares in Millions, $ in Millions	May. 28, 2015	Jun. 30, 2015	Jun. 30, 2015	Dec. 31, 2012	May. 22, 2012
Equity [Abstract]
Share repurchase program, aggregate purchase price, increase	$ 50
Share repurchase program, aggregate purchase price					$ 100
Share repurchase program, shares, repurchased		3.2	3.2	5.6
Share repurchase program, cost, repurchased		$ 37	$ 37	$ 67
Stock repurchase program, remaining authorized repurchase amount		$ 46	$ 46

Segment Information - Schedule

Segment Information - Schedule of Segment Reporting Information (Details) - USD ($) $ in Millions		3 Months Ended		6 Months Ended
		Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Segment Reporting Information [Line Items]
Sales		$ 926	$ 1,091	$ 1,846	$ 2,107
Depreciation and amortization		60	62	117	124
Operating income (loss)		16	(8)	1	(41)
Newsprint [Member]
Segment Reporting Information [Line Items]
Sales		289	364	580	710
Depreciation and amortization		16	17	32	35
Operating income (loss)		3	17	0	1
Specialty Papers [Member]
Segment Reporting Information [Line Items]
Sales		272	325	544	626
Depreciation and amortization		19	22	36	44
Operating income (loss)		17	(4)	22	(29)
Market Pulp [Member]
Segment Reporting Information [Line Items]
Sales	[1]	231	241	449	475
Depreciation and amortization	[1]	12	13	26	26
Operating income (loss)	[1]	26	24	37	31
Wood Products [Member]
Segment Reporting Information [Line Items]
Sales		134	161	273	296
Depreciation and amortization		9	8	17	16
Operating income (loss)		(4)	15	1	27
Segment Total [Member]
Segment Reporting Information [Line Items]
Sales		926	1,091	1,846	2,107
Depreciation and amortization		56	60	111	121
Operating income (loss)		42	52	60	30
Corporate and Other [Member]
Segment Reporting Information [Line Items]
Sales		0	0	0	0
Depreciation and amortization		4	2	6	3
Operating income (loss)		$ (26)	$ (60)	$ (59)	$ (71)
[1]	Market pulp sales excluded inter-segment sales of $5 million and $7 million for the three months ended June 30, 2015 and 2014, respectively, and $8 million and $10 million for the six months ended June 30, 2015 and 2014, respectively.

Segment Information - Schedul51

Segment Information - Schedule of Segment Reporting Information - Additional Information (Details) - USD ($) $ in Millions		3 Months Ended		6 Months Ended
		Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Segment Reporting Information [Line Items]
Sales		$ 926	$ 1,091	$ 1,846	$ 2,107
Market Pulp [Member]
Segment Reporting Information [Line Items]
Sales	[1]	231	241	449	475
Market Pulp [Member] | Intersegment Eliminations [Member]
Segment Reporting Information [Line Items]
Sales		$ 5	$ 7	$ 8	$ 10
[1]	Market pulp sales excluded inter-segment sales of $5 million and $7 million for the three months ended June 30, 2015 and 2014, respectively, and $8 million and $10 million for the six months ended June 30, 2015 and 2014, respectively.

Condensed Consolidating Finan52

Condensed Consolidating Financial Information - Condensed Consolidating Statements of Operations and Comprehensive Income (Loss) (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Condensed Financial Statements, Captions [Line Items]
Sales	$ 926	$ 1,091	$ 1,846	$ 2,107
Costs and expenses:
Cost of sales, excluding depreciation, amortization and distribution costs	692	812	1,410	1,633
Depreciation and amortization	60	62	117	124
Distribution costs	118	134	231	254
Selling, general and administrative expenses	40	41	81	77
Closure costs, impairment and other related charges	0	52	6	62
Net gain on disposition of assets	0	(2)	0	(2)
Operating income (loss)	16	(8)	1	(41)
Interest expense	(11)	(11)	(23)	(23)
Other income (expense), net	1	20	6	7
Parent's equity in income (loss) of subsidiaries	0	0	0	0
Income (loss) before income taxes	6	1	(16)	(57)
Income tax benefit (provision)	(10)	(1)	(20)	7
Net income (loss) including noncontrolling interests	(4)	0	(36)	(50)
Net (income) loss attributable to noncontrolling interests	0	(2)	(1)	(2)
Net income (loss) attributable to Resolute Forest Products Inc.	(4)	(2)	(37)	(52)
Comprehensive income (loss) attributable to Resolute Forest Products Inc.	7	25	(16)	(1)
Parent [Member]
Condensed Financial Statements, Captions [Line Items]
Sales	0	0	0	0
Costs and expenses:
Cost of sales, excluding depreciation, amortization and distribution costs	0	0	0	0
Depreciation and amortization	0	0	0	0
Distribution costs	0	0	0	0
Selling, general and administrative expenses	3	4	6	8
Closure costs, impairment and other related charges		0	0	0
Net gain on disposition of assets		0		0
Operating income (loss)	(3)	(4)	(6)	(8)
Interest expense	(18)	(18)	(36)	(35)
Other income (expense), net	0	1	(1)	0
Parent's equity in income (loss) of subsidiaries	17	19	6	(9)
Income (loss) before income taxes	(4)	(2)	(37)	(52)
Income tax benefit (provision)	0	0	0	0
Net income (loss) including noncontrolling interests	(4)	(2)	(37)	(52)
Net (income) loss attributable to noncontrolling interests	0	0	0	0
Net income (loss) attributable to Resolute Forest Products Inc.	(4)	(2)	(37)	(52)
Comprehensive income (loss) attributable to Resolute Forest Products Inc.	7	25	(16)	(1)
Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Sales	747	892	1,498	1,737
Costs and expenses:
Cost of sales, excluding depreciation, amortization and distribution costs	676	830	1,380	1,650
Depreciation and amortization	23	23	46	48
Distribution costs	41	42	82	79
Selling, general and administrative expenses	14	13	26	22
Closure costs, impairment and other related charges		48	0	50
Net gain on disposition of assets		0		0
Operating income (loss)	(7)	(64)	(36)	(112)
Interest expense	(1)	(1)	(2)	(2)
Other income (expense), net	9	8	21	19
Parent's equity in income (loss) of subsidiaries	0	0	0	0
Income (loss) before income taxes	1	(57)	(17)	(95)
Income tax benefit (provision)	0	15	4	30
Net income (loss) including noncontrolling interests	1	(42)	(13)	(65)
Net (income) loss attributable to noncontrolling interests	0	0	0	0
Net income (loss) attributable to Resolute Forest Products Inc.	1	(42)	(13)	(65)
Comprehensive income (loss) attributable to Resolute Forest Products Inc.	1	(16)	(13)	(15)
Non-Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Sales	559	732	1,140	1,433
Costs and expenses:
Cost of sales, excluding depreciation, amortization and distribution costs	397	507	821	1,039
Depreciation and amortization	37	39	71	76
Distribution costs	76	93	149	177
Selling, general and administrative expenses	23	24	49	47
Closure costs, impairment and other related charges		4	6	12
Net gain on disposition of assets		(2)		(2)
Operating income (loss)	26	67	44	84
Interest expense	(2)	(1)	(4)	(4)
Other income (expense), net	2	20	5	6
Parent's equity in income (loss) of subsidiaries	0	0	0	0
Income (loss) before income taxes	26	86	45	86
Income tax benefit (provision)	(10)	(18)	(24)	(24)
Net income (loss) including noncontrolling interests	16	68	21	62
Net (income) loss attributable to noncontrolling interests	0	(2)	(1)	(2)
Net income (loss) attributable to Resolute Forest Products Inc.	16	66	20	60
Comprehensive income (loss) attributable to Resolute Forest Products Inc.	27	67	41	61
Consolidating Adjustments [Member]
Condensed Financial Statements, Captions [Line Items]
Sales	(380)	(533)	(792)	(1,063)
Costs and expenses:
Cost of sales, excluding depreciation, amortization and distribution costs	(381)	(525)	(791)	(1,056)
Depreciation and amortization	0	0	0	0
Distribution costs	1	(1)	0	(2)
Selling, general and administrative expenses	0	0	0	0
Closure costs, impairment and other related charges		0	0	0
Net gain on disposition of assets		0		0
Operating income (loss)	0	(7)	(1)	(5)
Interest expense	10	9	19	18
Other income (expense), net	(10)	(9)	(19)	(18)
Parent's equity in income (loss) of subsidiaries	(17)	(19)	(6)	9
Income (loss) before income taxes	(17)	(26)	(7)	4
Income tax benefit (provision)	0	2	0	1
Net income (loss) including noncontrolling interests	(17)	(24)	(7)	5
Net (income) loss attributable to noncontrolling interests	0	0	0	0
Net income (loss) attributable to Resolute Forest Products Inc.	(17)	(24)	(7)	5
Comprehensive income (loss) attributable to Resolute Forest Products Inc.	$ (28)	$ (51)	$ (28)	$ (46)

Condensed Consolidating Finan53

Condensed Consolidating Financial Information - Condensed Consolidating Balance Sheet (Details) - USD ($) $ in Millions	Jun. 30, 2015	Dec. 31, 2014	Jun. 30, 2014	Dec. 31, 2013
Current assets:
Cash and cash equivalents	$ 303	$ 337	$ 263	$ 322
Accounts receivable, net	485	539
Accounts receivable from affiliates	0	0
Inventories, net	537	542
Deferred income tax assets	65	70
Note, advance and interest receivable from parent	0	0
Notes receivable from affiliates	0	0
Other current assets	65	46
Total current assets	1,455	1,534
Fixed assets, net	1,944	1,985
Amortizable intangible assets, net	61	62
Deferred income tax assets	1,103	1,219
Notes receivable from parent	0	0
Investments in consolidated subsidiaries and affiliates	0	0
Other assets	126	121
Total assets	4,689	4,921
Current liabilities:
Accounts payable and accrued liabilities	471	518
Current portion of long-term debt	1	1
Accounts payable to affiliates	0	0
Note, advance and interest payable to subsidiary	0	0
Notes payable to affiliate	0	0
Total current liabilities	472	519
Long-term debt, net of current portion	596	596
Notes payable to subsidiary	0	0
Pension and other postretirement benefit obligations	1,474	1,616
Deferred income tax liabilities	3	3
Other liabilities	71	70
Total liabilities	2,616	2,804
Total equity	2,073	2,117	2,842	2,839
Total liabilities and equity	4,689	4,921
Parent [Member]
Current assets:
Cash and cash equivalents	0	0	0	0
Accounts receivable, net	0	0
Accounts receivable from affiliates	3	0
Inventories, net	0	0
Deferred income tax assets	0	0
Note, advance and interest receivable from parent	0	0
Notes receivable from affiliates	0	0
Other current assets	0	0
Total current assets	3	0
Fixed assets, net	0	0
Amortizable intangible assets, net	0	0
Deferred income tax assets	0	0
Notes receivable from parent	0	0
Investments in consolidated subsidiaries and affiliates	4,123	4,096
Other assets	7	7
Total assets	4,133	4,103
Current liabilities:
Accounts payable and accrued liabilities	5	5
Current portion of long-term debt	0	0
Accounts payable to affiliates	406	386
Note, advance and interest payable to subsidiary	40	287
Notes payable to affiliate	0	0
Total current liabilities	451	678
Long-term debt, net of current portion	595	595
Notes payable to subsidiary	690	388
Pension and other postretirement benefit obligations	0	0
Deferred income tax liabilities	0	0
Other liabilities	1	1
Total liabilities	1,737	1,662
Total equity	2,396	2,441
Total liabilities and equity	4,133	4,103
Guarantor Subsidiaries [Member]
Current assets:
Cash and cash equivalents	261	257	55	165
Accounts receivable, net	348	383
Accounts receivable from affiliates	406	384
Inventories, net	252	251
Deferred income tax assets	0	0
Note, advance and interest receivable from parent	40	287
Notes receivable from affiliates	324	318
Other current assets	33	20
Total current assets	1,664	1,900
Fixed assets, net	732	742
Amortizable intangible assets, net	0	0
Deferred income tax assets	0	0
Notes receivable from parent	690	388
Investments in consolidated subsidiaries and affiliates	2,028	2,020
Other assets	52	49
Total assets	5,166	5,099
Current liabilities:
Accounts payable and accrued liabilities	194	193
Current portion of long-term debt	1	1
Accounts payable to affiliates	176	93
Note, advance and interest payable to subsidiary	0	0
Notes payable to affiliate	0	0
Total current liabilities	371	287
Long-term debt, net of current portion	1	1
Notes payable to subsidiary	0	0
Pension and other postretirement benefit obligations	408	414
Deferred income tax liabilities	0	0
Other liabilities	30	29
Total liabilities	810	731
Total equity	4,356	4,368
Total liabilities and equity	5,166	5,099
Non-Guarantor Subsidiaries [Member]
Current assets:
Cash and cash equivalents	42	80	208	157
Accounts receivable, net	137	156
Accounts receivable from affiliates	176	95
Inventories, net	295	300
Deferred income tax assets	65	70
Note, advance and interest receivable from parent	0	0
Notes receivable from affiliates	0	0
Other current assets	32	26
Total current assets	747	727
Fixed assets, net	1,212	1,243
Amortizable intangible assets, net	61	62
Deferred income tax assets	1,101	1,217
Notes receivable from parent	0	0
Investments in consolidated subsidiaries and affiliates	0	0
Other assets	67	65
Total assets	3,188	3,314
Current liabilities:
Accounts payable and accrued liabilities	272	320
Current portion of long-term debt	0	0
Accounts payable to affiliates	3	0
Note, advance and interest payable to subsidiary	0	0
Notes payable to affiliate	324	318
Total current liabilities	599	638
Long-term debt, net of current portion	0	0
Notes payable to subsidiary	0	0
Pension and other postretirement benefit obligations	1,066	1,202
Deferred income tax liabilities	3	3
Other liabilities	40	40
Total liabilities	1,708	1,883
Total equity	1,480	1,431
Total liabilities and equity	3,188	3,314
Consolidating Adjustments [Member]
Current assets:
Cash and cash equivalents	0	0	$ 0	$ 0
Accounts receivable, net	0	0
Accounts receivable from affiliates	(585)	(479)
Inventories, net	(10)	(9)
Deferred income tax assets	0	0
Note, advance and interest receivable from parent	(40)	(287)
Notes receivable from affiliates	(324)	(318)
Other current assets	0	0
Total current assets	(959)	(1,093)
Fixed assets, net	0	0
Amortizable intangible assets, net	0	0
Deferred income tax assets	2	2
Notes receivable from parent	(690)	(388)
Investments in consolidated subsidiaries and affiliates	(6,151)	(6,116)
Other assets	0	0
Total assets	(7,798)	(7,595)
Current liabilities:
Accounts payable and accrued liabilities	0	0
Current portion of long-term debt	0	0
Accounts payable to affiliates	(585)	(479)
Note, advance and interest payable to subsidiary	(40)	(287)
Notes payable to affiliate	(324)	(318)
Total current liabilities	(949)	(1,084)
Long-term debt, net of current portion	0	0
Notes payable to subsidiary	(690)	(388)
Pension and other postretirement benefit obligations	0	0
Deferred income tax liabilities	0	0
Other liabilities	0	0
Total liabilities	(1,639)	(1,472)
Total equity	(6,159)	(6,123)
Total liabilities and equity	$ (7,798)	$ (7,595)

Condensed Consolidating Finan54

Condensed Consolidating Financial Information - Condensed Consolidating Statements of Cash Flows (Details) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Condensed Financial Statements, Captions [Line Items]
Net cash provided by (used in) operating activities	$ 90	$ 22
Cash flows from investing activities:
Cash invested in fixed assets	(79)	(82)
Disposition of assets	0	2
Decrease in restricted cash	0	1
Increase in deposit requirements for letters of credit, net	(4)	(1)
Advance to parent	0
Net cash provided by (used in) investing activities	(83)	(80)
Cash flows from financing activities:
Payments of debt	0	(1)
Payments of financing and credit facility fees	(3)	(1)
Purchases of treasury stock	(37)	0
Advance from subsidiary	0
Net cash provided by (used in) financing activities	(40)	(2)
Effect of exchange rate changes on cash and cash equivalents	(1)	1
Net increase (decrease) in cash and cash equivalents	(34)	(59)
Cash and cash equivalents:
Beginning of period	337	322
End of period	303	263
Parent [Member]
Condensed Financial Statements, Captions [Line Items]
Net cash provided by (used in) operating activities	0	0
Cash flows from investing activities:
Cash invested in fixed assets	0	0
Disposition of assets		0
Decrease in restricted cash		0
Increase in deposit requirements for letters of credit, net	0	0
Advance to parent	0
Net cash provided by (used in) investing activities	0	0
Cash flows from financing activities:
Payments of debt		0
Payments of financing and credit facility fees	0	0
Purchases of treasury stock	(37)
Advance from subsidiary	37
Net cash provided by (used in) financing activities	0	0
Effect of exchange rate changes on cash and cash equivalents	0	0
Net increase (decrease) in cash and cash equivalents	0	0
Cash and cash equivalents:
Beginning of period	0	0
End of period	0	0
Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Net cash provided by (used in) operating activities	80	(70)
Cash flows from investing activities:
Cash invested in fixed assets	(37)	(38)
Disposition of assets		0
Decrease in restricted cash		0
Increase in deposit requirements for letters of credit, net	0	0
Advance to parent	(37)
Net cash provided by (used in) investing activities	(74)	(38)
Cash flows from financing activities:
Payments of debt		(1)
Payments of financing and credit facility fees	(2)	(1)
Purchases of treasury stock	0
Advance from subsidiary	0
Net cash provided by (used in) financing activities	(2)	(2)
Effect of exchange rate changes on cash and cash equivalents	0	0
Net increase (decrease) in cash and cash equivalents	4	(110)
Cash and cash equivalents:
Beginning of period	257	165
End of period	261	55
Non-Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Net cash provided by (used in) operating activities	10	92
Cash flows from investing activities:
Cash invested in fixed assets	(42)	(44)
Disposition of assets		2
Decrease in restricted cash		1
Increase in deposit requirements for letters of credit, net	(4)	(1)
Advance to parent	0
Net cash provided by (used in) investing activities	(46)	(42)
Cash flows from financing activities:
Payments of debt		0
Payments of financing and credit facility fees	(1)	0
Purchases of treasury stock	0
Advance from subsidiary	0
Net cash provided by (used in) financing activities	(1)	0
Effect of exchange rate changes on cash and cash equivalents	(1)	1
Net increase (decrease) in cash and cash equivalents	(38)	51
Cash and cash equivalents:
Beginning of period	80	157
End of period	42	208
Consolidating Adjustments [Member]
Condensed Financial Statements, Captions [Line Items]
Net cash provided by (used in) operating activities	0	0
Cash flows from investing activities:
Cash invested in fixed assets	0	0
Disposition of assets		0
Decrease in restricted cash		0
Increase in deposit requirements for letters of credit, net	0	0
Advance to parent	37
Net cash provided by (used in) investing activities	37	0
Cash flows from financing activities:
Payments of debt		0
Payments of financing and credit facility fees	0	0
Purchases of treasury stock	0
Advance from subsidiary	(37)
Net cash provided by (used in) financing activities	(37)	0
Effect of exchange rate changes on cash and cash equivalents	0	0
Net increase (decrease) in cash and cash equivalents	0	0
Cash and cash equivalents:
Beginning of period	0	0
End of period	$ 0	$ 0

Condensed Consolidated Financia

Condensed Consolidated Financial Information - Additional Information (Details)	6 Months Ended
	Jun. 30, 2015
Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Percentage owned of material U.S. subsidiaries	100.00%