Resolute Forest Products (RFP) 10-Q 10 May 16 2016 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2016	Apr. 29, 2016
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q1
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		89,505,393

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Millions, $ in Millions		3 Months Ended
		Mar. 31, 2016	Mar. 31, 2015
Income Statement [Abstract]
Sales		$ 877	$ 920
Costs and expenses:
Cost of sales, excluding depreciation, amortization and distribution costs		677	718
Depreciation and amortization	[1]	52	57
Distribution costs		112	113
Selling, general and administrative expenses		38	41
Closure costs, impairment and other related charges		0	6
Net gain on disposition of assets		(2)	0
Operating income (loss)		0	(15)
Interest expense		(10)	(12)
Other income, net		13	5
Income (loss) before income taxes		3	(22)
Income tax provision		(10)	(10)
Net income (loss) including noncontrolling interests		(7)	(32)
Net income attributable to noncontrolling interests		(1)	(1)
Net income (loss) attributable to Resolute Forest Products Inc.		$ (8)	$ (33)
Net loss per share attributable to Resolute Forest Products Inc. common shareholders:
Basic (in dollars per share)		$ (0.09)	$ (0.35)
Diluted (in dollars per share)		$ (0.09)	$ (0.35)
Weighted-average number of Resolute Forest Products Inc. common shares outstanding:
Basic		89.6	94.9
Diluted		89.6	94.9
[1]	As discussed in Note 1, “Organization and Basis of Presentation,” we changed our estimate of the useful lives of certain of our machinery and equipment to reflect a net increase of estimated periods during which these assets will remain in service. The effect of this change in estimate was to (decrease) increase “Depreciation and amortization” by reportable segment for the three months ended March 31, 2016 as follows:(Unaudited, in millions)Market PulpTissueWood ProductsNewsprintSpecialtyPapersTotalFirst three months 2016$(6) $— $(3) $6 $— $(3)

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Statement of Comprehensive Income [Abstract]
Net loss including noncontrolling interests	$ (7)	$ (32)
Unamortized prior service credits
Change in unamortized prior service credits	(4)	(5)
Income tax provision	0	0
Change in unamortized prior service credits, net of tax	(4)	(5)
Unamortized actuarial losses
Change in unamortized actuarial losses	12	21
Income tax provision	(3)	(5)
Change in unamortized actuarial losses, net of tax	9	16
Foreign currency translation	0	(1)
Other comprehensive income (loss), net of tax	5	10
Comprehensive loss including noncontrolling interests	(2)	(22)
Comprehensive income attributable to noncontrolling interests	(1)	(1)
Comprehensive loss attributable to Resolute Forest Products Inc.	$ (3)	$ (23)

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Millions	Mar. 31, 2016	Dec. 31, 2015
Current assets:
Cash and cash equivalents	$ 37	$ 58
Accounts receivable, net:
Trade	389	377
Other	83	82
Inventories, net	562	541
Other current assets	50	53
Total current assets	1,121	1,111
Fixed assets, net	1,811	1,810
Amortizable intangible assets, net	102	105
Goodwill	60	59
Deferred income tax assets	1,032	982
Other assets	163	153
Total assets	4,289	4,220
Current liabilities:
Accounts payable and accrued liabilities	464	436
Current portion of long-term debt	1	1
Total current liabilities	465	437
Long-term debt, net of current portion	610	590
Pension and other postretirement benefit obligations	1,211	1,186
Deferred income tax liabilities	2	2
Other liabilities	55	60
Total liabilities	$ 2,343	$ 2,275
Commitments and contingencies
Resolute Forest Products Inc. shareholders’ equity:
Common stock, $0.001 par value. 117.5 shares issued and 89.5 shares outstanding as of March 31, 2016 and December 31, 2015	$ 0	$ 0
Additional paid-in capital	3,768	3,765
Deficit	(1,134)	(1,126)
Accumulated other comprehensive loss	(582)	(587)
Treasury stock at cost, 28.0 shares as of March 31, 2016 and December 31, 2015	(120)	(120)
Total Resolute Forest Products Inc. shareholders’ equity	1,932	1,932
Noncontrolling interests	14	13
Total equity	1,946	1,945
Total liabilities and equity	$ 4,289	$ 4,220

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares shares in Millions	Mar. 31, 2016	Dec. 31, 2015
Statement of Financial Position [Abstract]
Common stock, par value (per share)	$ 0.001	$ 0.001
Common stock, shares issued	117.5	117.5
Common stock, shares outstanding	89.5	89.5
Treasury stock, shares	28	28

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, 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	5		5
Net income (loss)	(32)			(33)			1
Other comprehensive income (loss), net of tax	10				10		0
Ending balance at Mar. 31, 2015	2,100	0	3,759	(902)	(708)	(61)	12
Beginning balance at Dec. 31, 2015	1,945	0	3,765	(1,126)	(587)	(120)	13
Increase (Decrease) in Shareholders' Equity [Roll Forward]
Share-based compensation costs for equity-classified awards	3		3
Net income (loss)	(7)			(8)			1
Other comprehensive income (loss), net of tax	5				5		0
Ending balance at Mar. 31, 2016	$ 1,946	$ 0	$ 3,768	$ (1,134)	$ (582)	$ (120)	$ 14

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Millions		3 Months Ended
		Mar. 31, 2016	Mar. 31, 2015
Cash flows from operating activities:
Net loss including noncontrolling interests		$ (7)	$ (32)
Adjustments to reconcile net loss including noncontrolling interests to net cash provided by operating activities:
Share-based compensation		3	5
Depreciation and amortization	[1]	52	57
Closure costs, impairment and other related charges		0	2
Inventory write-downs related to closures		0	1
Deferred income taxes		10	14
Net pension contributions and other postretirement benefit payments		(21)	(9)
Net gain on disposition of assets		(2)	0
(Gain) loss on translation of foreign currency denominated deferred income taxes		(63)	107
Loss (gain) on translation of foreign currency denominated pension and other postretirement benefit obligations		52	(101)
Gain on disposition of equity method investment	[2]	(5)	0
Changes in working capital:
Accounts receivable		(12)	38
Inventories		(20)	(22)
Other current assets		0	(4)
Accounts payable and accrued liabilities		22	(26)
Other, net		(3)	(1)
Net cash provided by operating activities		6	29
Cash flows from investing activities:
Cash invested in fixed assets		(47)	(40)
Disposition of assets		5	0
Increase in countervailing duties cash deposits		(6)	0
Net cash provided by (used in) investing activities		(48)	(40)
Cash flows from financing activities:
Borrowings under revolving credit facility		20	0
Net cash provided by (used in) financing activities		20	0
Effect of exchange rate changes on cash and cash equivalents		1	(2)
Net increase (decrease) in cash and cash equivalents		(21)	(13)
Cash and cash equivalents:
Beginning of period		58	337
End of period		$ 37	$ 324
[1]	As discussed in Note 1, “Organization and Basis of Presentation,” we changed our estimate of the useful lives of certain of our machinery and equipment to reflect a net increase of estimated periods during which these assets will remain in service. The effect of this change in estimate was to (decrease) increase “Depreciation and amortization” by reportable segment for the three months ended March 31, 2016 as follows:(Unaudited, in millions)Market PulpTissueWood ProductsNewsprintSpecialtyPapersTotalFirst three months 2016$(6) $— $(3) $6 $— $(3)
[2]	On February 1, 2016, we sold for total consideration of $5 million our interest in Produits Forestiers Petit-Paris Inc., an unconsolidated entity located in Saint-Ludger-de-Milot, Quebec, in which we had a 50% interest, resulting in a gain on disposition of $5 million.

Organization and Basis of Prese

Organization and Basis of Presentation	3 Months Ended
	Mar. 31, 2016
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 market pulp, tissue, wood products, newsprint and specialty papers, which are marketed in close to 80 countries. We own or operate over 40 pulp, paper, tissue and wood products facilities in the United States, Canada and South Korea, as well as power generation assets in Canada and the United States. Financial statements Our interim consolidated financial statements are unaudited and have been prepared in accordance with the requirements of the U.S. Securities and Exchange Commission (the “SEC”) for interim reporting. Under those rules, certain footnotes and other financial information that are normally required by U.S. 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 March 31, 2016 , 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, 2015 , filed with the SEC on February 29, 2016 . Change in depreciable lives of machinery and equipment We periodically review the estimated economic useful lives of our fixed assets. Based on this review, effective January 1, 2016, we changed our estimate of the useful lives of certain of our machinery and equipment to reflect a net increase of estimated periods during which these assets will remain in service. As a result, the estimated useful lives of machinery and equipment were changed to a range of five to 25 years , increasing the weighted-average estimated useful lives of machinery and equipment by two years . The effect of this change in estimate for the three months ended March 31, 2016 was to reduce “Depreciation and amortization”, “ Net loss attributable to Resolute Forest Products Inc. ”, and basic and diluted “ Net loss per share attributable to Resolute Forest Products Inc. common shareholders ” in our Consolidated Statement of Operations by $3 million , $2 million , and $0.02, respectively. New accounting pronouncements In March 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-09 “Improvements to Employee Share-Based Payment Accounting,” which is intended to simplify several aspects of the accounting for share-based payment transactions. This update is effective for fiscal years beginning after December 15, 2016, and interim periods within those fiscal years, with early adoption permitted as of the beginning of an interim or annual period. All amendments to the guidance shall be adopted in the same period on a retrospective or prospective basis as required for each amendment. The adoption of this accounting guidance will not materially impact our results of operations, financial position or cash flows. In March 2016, April 2016, and May 2016, the FASB issued ASU 2016-08, “Principal versus Agent Considerations (Reporting Revenue Gross versus Net),” ASU 2016-10, “Identifying Performance Obligations and Licensing,” and ASU 2016-12, “Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients,” respectively, which further affect the guidance of ASU 2014-09. These updates are effective for fiscal years beginning after December 15, 2017, with early adoption permitted for fiscal years beginning after December 15, 2016. We are still evaluating the impact of this standard on our results of operations and financial position.

Acquisition of Atlas Inc. Acqui

Acquisition of Atlas Inc. Acquisition of Atlas Inc.	3 Months Ended
	Mar. 31, 2016
Business Combinations [Abstract]
Acquisition of Atlas Inc.	Note 2. Acquisition of Atlas Paper Holdings, Inc. On November 16, 2015 (the “acquisition date”), we acquired Atlas Paper Holdings, Inc. and its subsidiaries (“Atlas Paper”), a manufacturer of a range of tissue products for the away-from-home and private-label at-home markets, including virgin and recycled products, covering economy, value and premium grades and operating two tissue mills and a recycling facility in Florida. In the first quarter of 2016, we recorded a purchase price allocation adjustment due to a change in our preliminary valuation of assets acquired and liabilities assumed as of the acquisition date, which is still subject to adjustment during the 12-month measurement period following the acquisition date or upon completion of the final valuation. As a result, we increased “Goodwill” and decreased “Amortizable intangible assets, net,” both by $1 million, in our Consolidated Balance Sheet as of March 31, 2016. The amount of Atlas Paper’s sales and net loss included in our Consolidated Statement of Operations for the three months ended March 31, 2016, was $23 million and $2 million , respectively. The following unaudited pro forma information for the three months ended March 31, 2015 represents our results of operations as if the acquisition of Atlas Paper had occurred on January 1, 2015. This pro forma information does not purport to be indicative of the results that would have occurred for the periods presented or that may be expected in the future. (Unaudited, in millions except per share data) Three Months Ended March 31, 2015 Sales $ 944 Net loss attributable to Resolute Forest Products Inc. (31 ) Basic net loss per share attributable to Resolute Forest Products Inc. (0.33 ) Diluted net loss per share attributable to Resolute Forest Products Inc. (0.33 )

Closure Costs, Impairment and O

Closure Costs, Impairment and Other Related Charges	3 Months Ended
	Mar. 31, 2016
Restructuring and Related Activities [Abstract]
Closure Costs, Impairment and Other Related Charges	Note 3. Closure Costs, Impairment and Other Related Charges On May 5, 2016, we announced the permanent closure of a newsprint machine at our Augusta, Georgia paper mill. For additional information, see Note 14, “Subsequent Event .” Closure costs, impairment and other related charges for the three months ended March 31, 2015 , were comprised of the following: (Unaudited, in millions) Accelerated Depreciation Severance and Other Costs Total Permanent closures: Paper mill in Iroquois Falls, Ontario $ — $ 4 $ 4 Paper machine in Clermont, Quebec 2 — 2 Total $ 2 $ 4 $ 6

Other Income (Expense), Net

Other Income (Expense), Net	3 Months Ended
	Mar. 31, 2016
Other Income and Expenses [Abstract]
Other (Expense) Income, Net	Note 4. Other Income, Net Other income, net for the three months ended March 31, 2016 and 2015 , was comprised of the following: (Unaudited, in millions) 2016 2015 Foreign exchange gain $ 6 $ 2 Gain on disposition of equity method investment (1) 5 — Miscellaneous income 2 3 $ 13 $ 5 (1) On February 1, 2016, we sold for total consideration of $5 million our interest in Produits Forestiers Petit-Paris Inc., an unconsolidated entity located in Saint-Ludger-de-Milot, Quebec, in which we had a 50% interest, resulting in a gain on disposition of $5 million .

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income (Loss)	3 Months Ended
	Mar. 31, 2016
Equity [Abstract]
Accumulated Other Comprehensive Income (Loss)	Note 5. Accumulated Other Comprehensive Loss The change in our accumulated other comprehensive loss by component (net of tax) for the three months ended March 31, 2016 , was as follows: (Unaudited, in millions) Unamortized Prior Service Credits Unamortized Actuarial Losses Foreign Currency Translation Total Balance as of December 31, 2015 $ 84 $ (667 ) $ (4 ) $ (587 ) Amounts reclassified from accumulated other comprehensive loss (1) (4 ) 9 — 5 Balance as of March 31, 2016 $ 80 $ (658 ) $ (4 ) $ (582 ) (1) See the table below for details about these reclassifications. The reclassifications out of accumulated other comprehensive loss for the three months ended March 31, 2016 , 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 $ (4 ) Cost of sales, excluding depreciation, amortization and distribution costs (1) — Income tax provision $ (4 ) Net of tax Unamortized Actuarial Losses Amortization of actuarial losses $ 12 Cost of sales, excluding depreciation, amortization and distribution costs (1) (3 ) Income tax provision $ 9 Net of tax Total Reclassifications $ 5 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 9, “Employee Benefit Plans .”

Net Income (Loss) Per Share

Net Income (Loss) Per Share	3 Months Ended
	Mar. 31, 2016
Earnings Per Share [Abstract]
Net Income (Loss) Per Share	Note 6. 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 months ended March 31, 2016 and 2015 , was as follows: Three Months Ended (Unaudited, in millions) 2016 2015 Stock options 1.5 1.6 Stock unit awards 2.5 1.2 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	3 Months Ended
	Mar. 31, 2016
Inventory Disclosure [Abstract]
Inventories, Net	Note 7. Inventories, Net Inventories, net as of March 31, 2016 and December 31, 2015 , were comprised of the following: (Unaudited, in millions) March 31, December 31, Raw materials and work in process $ 169 $ 152 Finished goods 177 179 Mill stores and other supplies 216 210 $ 562 $ 541

Long-Term Debt

Long-Term Debt	3 Months Ended
	Mar. 31, 2016
Debt Disclosure [Abstract]
Long-Term Debt	Note 8. Long-Term Debt Overview Long-term debt, including current portion, as of March 31, 2016 and December 31, 2015 , was comprised of the following: (Unaudited, in millions) March 31, December 31, 5.875% senior notes due 2023: Principal amount $ 600 $ 600 Deferred financing costs (7 ) (7 ) Unamortized discount (4 ) (4 ) Total senior notes due 2023 589 589 Borrowings under revolving credit facility 20 — Capital lease obligation 2 2 Total debt 611 591 Less: Current portion of long-term debt (1 ) (1 ) Long-term debt, net of current portion $ 610 $ 590 2023 Notes We issued $600 million in aggregate principal amount of 5.875% senior notes due 2023 (the “2023 Notes”) on May 8, 2013. Upon their issuance, the notes were recorded at their fair value of $594 million , which reflected a discount of $6 million that is being amortized to “Interest expense” in our Consolidated Statements of Operations using the interest method over the term of the notes, resulting in an effective interest rate of 6% . Interest on the notes is payable semi-annually on May 15 and November 15, until their maturity date of May 15, 2023. In connection with the issuance of the notes, we incurred financing costs of approximately $9 million , which were deferred and recorded as a reduction of the notes. These deferred financing costs are being amortized to “Interest expense” in our Consolidated Statements of Operations using the interest method over the term of the notes. The fair value of the 2023 Notes was $412 million and $440 million as of March 31, 2016 and December 31, 2015 , respectively, and was determined by reference to over-the-counter prices (Level 1). ABL Credit Facility Our senior secured asset-based revolving credit facility (the “ABL Credit Facility”) has a maturity date of May 22, 2020 and provides 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. As of March 31, 2016 , we had $406 million of availability under the ABL Credit Facility, net of $20 million of borrowings and $34 million of ordinary course letters of credit outstanding. 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	3 Months Ended
	Mar. 31, 2016
Compensation and Retirement Disclosure [Abstract]
Employee Benefit Plans	Note 9. Employee Benefit Plans Pension and OPEB plans The components of net periodic benefit cost relating to our pension and OPEB plans for the three months ended March 31, 2016 and 2015 , were as follows: Pension Plans: Three Months Ended (Unaudited, in millions) 2016 2015 Service cost $ 5 $ 6 Interest cost 52 58 Expected return on plan assets (60 ) (67 ) Amortization of actuarial losses 13 22 Amortization of prior service credits — (1 ) $ 10 $ 18 OPEB Plans: Three Months Ended (Unaudited, in millions) 2016 2015 Interest cost 2 2 Amortization of actuarial gains (1 ) (1 ) Amortization of prior service credits (4 ) (4 ) $ (3 ) $ (3 ) Defined contribution plans Our expense for the defined contribution plans totaled $5 million and $6 million for the three months ended March 31, 2016 and 2015, respectively.

Income Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2016
Income Tax Disclosure [Abstract]
Income Taxes	Note 10. Income Taxes The income tax provision attributable to income (loss) before income taxes differs from the amounts computed by applying the U.S. federal statutory income tax rate of 35% for the three months ended March 31, 2016 and 2015 , as a result of the following: Three Months Ended (Unaudited, in millions) 2016 2015 Income (loss) before income taxes $ 3 $ (22 ) Income tax provision: Expected income tax (provision) benefit (1 ) 8 Changes resulting from: Valuation allowance (1) (18 ) (19 ) Foreign exchange 3 (5 ) State income taxes and foreign tax rate differences 6 3 Other, net — 3 $ (10 ) $ (10 ) (1) We recorded a valuation allowance of $18 million and $19 million for the three months ended March 31, 2016 and 2015, respectively, primarily related to our U.S. operations where we recognize a full valuation allowance against our net deferred income tax assets. Deferred tax charge As a result of a gain on an intercompany asset transfer in connection with an operating company realignment in 2015, a $37 million income tax provision was deferred and recorded in “Other assets” in our Consolidated Balance Sheet as of March 31, 2016. This deferred tax charge is amortized, as the underlying assets are consumed or sold to an unrelated party, in “ Income tax provision ” in our Consolidated Statements of Operations.

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 11. 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 March 31, 2016 , will not have a material adverse effect on our Consolidated Financial Statements. Effective January 1, 2015, we modified our U.S. OPEB plan so that unionized participants, upon reaching Medicare eligibility, are provided Medicare coverage via a Medicare Exchange program rather than via a Company-sponsored medical plan. On March 2, 2016, a proposed class action lawsuit ( Reynolds, et al v. Resolute Forest Products Inc., Resolute FP US Inc., Resolute FP US Health and Resolute Welfare Benefit Plan ) was filed in the United States District Court for the Eastern District of Tennessee on behalf of certain Medicare-eligible retirees who were previously unionized employees of our Calhoun, Tennessee; Catawba, South Carolina; and Coosa Pines, Alabama mills, and their spouses and dependents. The plaintiffs allege that the modifications described above breach the collective bargaining agreements and plan covering the members of the proposed class in the lawsuit. Plaintiffs seek reinstatement of the health care benefits as in effect before January 1, 2015, for the proposed class in the lawsuit. The Company disputes the allegations in the complaint and intends to defend the action. The proposed class action lawsuit is at a preliminary stage and no class has been certified; accordingly, we are not presently able to determine the ultimate resolution of this matter or to reasonably estimate the potential impact on our Consolidated Financial Statements. On February 26, 2015, a countervailing duty petition was filed with the U.S. Department of Commerce (“Commerce”) and the U.S. International Trade Commission (“Trade Commission”) by certain U.S. supercalendered (“SC”) paper producers requesting the U.S. government to impose countervailing duties on Canadian-origin SC paper exported to the U.S. market. One of our subsidiaries was identified in the petition as being a Canadian exporting producer of SC paper to the U.S. and was selected as a mandatory respondent to be individually investigated by Commerce. On August 3, 2015, Commerce assigned a preliminary subsidy rate of 2.04% to our SC paper produced at our Canadian mills. On October 15, 2015, Commerce issued a final determination and increased the subsidy rate applicable to our Canadian-produced SC paper to 17.87% . In December 2015, the Trade Commission ruled that exports of SC paper from Canada to the U.S. have caused or threatened to cause material injury to the U.S. SC paper industry and Commerce issued its final order on the basis of the 17.87% rate. As a result, since October 20, 2015, we have been required to make cash deposits at the 17.87% subsidy rate for estimated and projected countervailing duties on SC papers we import to the U.S. from our Canadian mills. We will be required to continue making cash deposits at that rate until Commerce sets a countervailing duty rate in an administrative review, which may not be finalized until December of 2017, or possibly later. Based on our current operating parameters, the cash deposits could be as high as $25 million per year. To the extent the countervailing duty rate set by Commerce is lower than 17.87% , we will recover excess deposits, plus interest. If the countervailing duty rate set by Commerce is at or above 17.87% , the deposits and any deficiency will be converted into actual countervailing duties. We are not presently able to determine the ultimate resolution of this matter, but we believe it is not probable that we will be assessed with significant countervailing duties. Accordingly, no contingent loss was recorded in respect of this petition in our Consolidated Statement of Operations for the three months ended March 31, 2016 . 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 Quebec 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 March 31, 2016 ) for the eventual payment of those claims. The hearing in this matter is expected to begin in 2019. On June 12, 2012, we filed a motion for directives with the Quebec Superior Court, the Canadian court with jurisdiction in the creditor protection proceedings from which AbitibiBowater Inc. (our predecessor entity) and all but one of its affiliates emerged in 2010 (the “Creditor Protection Proceedings”), seeking an order to prevent pension regulators in each of Quebec, 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 13, “Pension and Other Postretirement Benefit Plans - Canadian pension funding,” to our consolidated financial statements for the year ended December 31, 2015 , and we contend, among other things, that any such declaration, if issued, would be inconsistent with the Quebec Superior Court’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 ( $115 million , based on the exchange rate in effect on March 31, 2016 ), 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 or national, 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 $10 million and $12 million of environmental liabilities as of March 31, 2016 and December 31, 2015 , 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 $22 million and $23 million of asset retirement obligations as of March 31, 2016 and December 31, 2015 , 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 March 31, 2016 ) 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 May 31, 2016. 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. Accordingly, we have recorded no contingent liability in respect of this notice in our Consolidated Balance Sheet as of March 31, 2016 .

Segment Information

Segment Information	3 Months Ended
	Mar. 31, 2016
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: market pulp, tissue, wood products, newsprint and specialty papers. None of the income or loss items following “ Operating 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. Prior period amounts have been reclassified to conform to the 2016 presentation. For more information see Note 19, “Segment Information,” to our Consolidated Financial Statements for the year ended December 31, 2015 . Information about certain segment data for the three months ended March 31, 2016 and 2015 , was as follows: (Unaudited, in millions) Market Pulp (1) Tissue Wood Products (2) Newsprint Specialty Papers Segment Total Corporate and Other Total Sales First three months 2016 $ 211 $ 23 $ 119 $ 257 $ 267 $ 877 $ — $ 877 2015 218 — 139 291 272 920 — 920 Depreciation and amortization (3) First three months 2016 $ 7 $ 2 $ 7 $ 20 $ 13 $ 49 $ 3 $ 52 2015 14 — 8 16 17 55 2 57 Operating income (loss) First three months 2016 $ 20 $ (2 ) $ (4 ) $ (5 ) $ 7 $ 16 $ (16 ) $ — 2015 11 — 5 (3 ) 5 18 (33 ) (15 ) (1) Market pulp sales excluded inter-segment sales of $5 million and $3 million for the three months ended March 31, 2016 and 2015, respectively, which are transacted at cost. (2) Wood products sales to our joint ventures, which are transacted at arm’s length negotiated prices, were $5 million and $4 million f or the three months ended March 31, 2016 and 2015, respectively. (3) As discussed in Note 1, “Organization and Basis of Presentation ,” we changed our estimate of the useful lives of certain of our machinery and equipment to reflect a net increase of estimated periods during which these assets will remain in service. The effect of this change in estimate was to (decrease) increase “Depreciation and amortization” by reportable segment for the three months ended March 31, 2016 as follows: (Unaudited, in millions) Market Pulp Tissue Wood Products Newsprint Specialty Papers Total First three months 2016 $ (6 ) $ — $ (3 ) $ 6 $ — $ (3 )

Condensed Consolidating Financi

Condensed Consolidating Financial Information	3 Months Ended
	Mar. 31, 2016
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 (the “Non-guarantor Subsidiaries”). The following condensed consolidating financial information sets forth the Statements of Operations and Comprehensive (Loss) Income for the three months ended March 31, 2016 and 2015 , the Balance Sheets as of March 31, 2016 and December 31, 2015 , and the Statements of Cash Flows for the three months ended March 31, 2016 and 2015 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 (LOSS) INCOME For the Three Months Ended March 31, 2016 (Unaudited, in millions) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Consolidating Adjustments Consolidated Sales $ — $ 741 $ 516 $ (380 ) $ 877 Costs and expenses: Cost of sales, excluding depreciation, amortization and distribution costs — 705 353 (381 ) 677 Depreciation and amortization — 22 30 — 52 Distribution costs — 43 69 — 112 Selling, general and administrative expenses 5 16 17 — 38 Net gain on disposition of assets — — (2 ) — (2 ) Operating (loss) income (5 ) (45 ) 49 1 — Interest expense (18 ) — (4 ) 12 (10 ) Other income, net — 19 6 (12 ) 13 Equity in income (loss) of subsidiaries 15 (13 ) — (2 ) — (Loss) income before income taxes (8 ) (39 ) 51 (1 ) 3 Income tax provision — — (10 ) — (10 ) Net (loss) income including noncontrolling interests (8 ) (39 ) 41 (1 ) (7 ) Net income attributable to noncontrolling interests — — (1 ) — (1 ) Net (loss) income attributable to Resolute Forest Products Inc. $ (8 ) $ (39 ) $ 40 $ (1 ) $ (8 ) Comprehensive (loss) income attributable to Resolute Forest Products Inc. $ (3 ) $ (42 ) $ 48 $ (6 ) $ (3 ) CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE (LOSS) INCOME For the Three Months Ended March 31, 2015 (Unaudited, in millions) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Consolidating Adjustments Consolidated Sales $ — $ 751 $ 581 $ (412 ) $ 920 Costs and expenses: Cost of sales, excluding depreciation, amortization and distribution costs — 704 424 (410 ) 718 Depreciation and amortization — 23 34 — 57 Distribution costs — 41 73 (1 ) 113 Selling, general and administrative expenses 3 12 26 — 41 Closure costs, impairment and other related charges — — 6 — 6 Operating (loss) income (3 ) (29 ) 18 (1 ) (15 ) Interest expense (18 ) (1 ) (2 ) 9 (12 ) Other (expense) income, net (1 ) 12 3 (9 ) 5 Equity in loss of subsidiaries (11 ) — — 11 — (Loss) income before income taxes (33 ) (18 ) 19 10 (22 ) Income tax benefit (provision) — 4 (14 ) — (10 ) Net (loss) income including noncontrolling interests (33 ) (14 ) 5 10 (32 ) Net income attributable to noncontrolling interests — — (1 ) — (1 ) Net (loss) income attributable to Resolute Forest Products Inc. $ (33 ) $ (14 ) $ 4 $ 10 $ (33 ) Comprehensive (loss) income attributable to Resolute Forest Products Inc. $ (23 ) $ (14 ) $ 14 $ — $ (23 ) CONDENSED CONSOLIDATING BALANCE SHEET As of March 31, 2016 (Unaudited, in millions) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Consolidating Adjustments Consolidated Assets Current assets: Cash and cash equivalents $ — $ 10 $ 27 $ — $ 37 Accounts receivable, net — 326 146 — 472 Accounts receivable from affiliates — 424 308 (732 ) — Inventories, net — 256 311 (5 ) 562 Note, advance and interest receivable from parent — 369 — (369 ) — Notes and interest receivable from affiliates — 47 — (47 ) — Other current assets — 22 28 — 50 Total current assets — 1,454 820 (1,153 ) 1,121 Fixed assets, net — 648 1,163 — 1,811 Amortizable intangible assets, net — 44 58 — 102 Goodwill — 60 — — 60 Deferred income tax assets — — 1,031 1 1,032 Note receivable from parent — 414 — (414 ) — Note receivable from affiliate — 112 — (112 ) — Investments in consolidated subsidiaries and affiliates 4,087 2,034 — (6,121 ) — Other assets — 52 111 — 163 Total assets $ 4,087 $ 4,818 $ 3,183 $ (7,799 ) $ 4,289 Liabilities and equity Current liabilities: Accounts payable and accrued liabilities $ 13 $ 207 $ 244 $ — $ 464 Current portion of long-term debt — 1 — — 1 Accounts payable to affiliates 435 297 — (732 ) — Note, advance and interest payable to subsidiaries 369 — — (369 ) — Notes and interest payable to affiliate — — 47 (47 ) — Total current liabilities 817 505 291 (1,148 ) 465 Long-term debt, net of current portion 589 21 — — 610 Note payable to subsidiary 414 — — (414 ) — Note payable to affiliate — — 112 (112 ) — Pension and other postretirement benefit obligations — 349 862 — 1,211 Deferred income tax liabilities — — 2 — 2 Other liabilities — 23 32 — 55 Total liabilities 1,820 898 1,299 (1,674 ) 2,343 Total equity 2,267 3,920 1,884 (6,125 ) 1,946 Total liabilities and equity $ 4,087 $ 4,818 $ 3,183 $ (7,799 ) $ 4,289 CONDENSED CONSOLIDATING BALANCE SHEET As of December 31, 2015 (Unaudited, in millions) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Consolidating Adjustments Consolidated Assets Current assets: Cash and cash equivalents $ — $ 13 $ 45 $ — $ 58 Accounts receivable, net — 322 137 — 459 Accounts receivable from affiliates — 421 272 (693 ) — Inventories, net — 257 290 (6 ) 541 Advance and interest receivable from parent — 62 — (62 ) — Notes and interest receivable from affiliates — 48 — (48 ) — Other current assets — 22 31 — 53 Total current assets — 1,145 775 (809 ) 1,111 Fixed assets, net — 629 1,181 — 1,810 Amortizable intangible assets, net — 46 59 — 105 Goodwill — 59 — — 59 Deferred income tax assets — — 981 1 982 Notes receivable from parent — 710 — (710 ) — Note receivable from affiliate — 105 — (105 ) — Investments in consolidated subsidiaries and affiliates 4,067 2,047 — (6,114 ) — Other assets — 48 105 — 153 Total assets $ 4,067 $ 4,789 $ 3,101 $ (7,737 ) $ 4,220 Liabilities and equity Current liabilities: Accounts payable and accrued liabilities $ 5 $ 189 $ 242 $ — $ 436 Current portion of long-term debt — 1 — — 1 Accounts payable to affiliates 433 260 — (693 ) — Advance and interest payable to subsidiaries 62 — — (62 ) — Notes and interest payable to affiliate — — 48 (48 ) — Total current liabilities 500 450 290 (803 ) 437 Long-term debt, net of current portion 589 1 — — 590 Notes payable to subsidiaries 710 — — (710 ) — Note payable to affiliate — — 105 (105 ) — Pension and other postretirement benefit obligations — 352 834 — 1,186 Deferred income tax liabilities — — 2 — 2 Other liabilities 1 24 35 — 60 Total liabilities 1,800 827 1,266 (1,618 ) 2,275 Total equity 2,267 3,962 1,835 (6,119 ) 1,945 Total liabilities and equity $ 4,067 $ 4,789 $ 3,101 $ (7,737 ) $ 4,220 CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the Three Months Ended March 31, 2016 (Unaudited, in millions) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Consolidating Adjustments Consolidated Net cash provided by (used in) operating activities $ — $ 17 $ (11 ) $ — $ 6 Cash flows from investing activities: Cash invested in fixed assets — (31 ) (16 ) — (47 ) Disposition of assets — — 5 — 5 Increase in countervailing duties cash deposits — (6 ) — — (6 ) Increase of notes receivable from affiliate — (3 ) — 3 — Net cash used in investing activities — (40 ) (11 ) 3 (48 ) Cash flows from financing activities: Borrowings under revolving credit facility — 20 — — 20 Increase of notes payable to affiliate — — 3 (3 ) — Net cash provided by financing activities — 20 3 (3 ) 20 Effect of exchange rate changes on cash and cash equivalents — — 1 — 1 Net decrease in cash and cash equivalents — (3 ) (18 ) — (21 ) Cash and cash equivalents: Beginning of period — 13 45 — 58 End of period $ — $ 10 $ 27 $ — $ 37 CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the Three Months Ended March 31, 2015 (Unaudited, in millions) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Consolidating Adjustments Consolidated Net cash provided by (used in) operating activities $ — $ 34 $ (5 ) $ — $ 29 Cash flows from investing activities: Cash invested in fixed assets — (14 ) (26 ) — (40 ) Net cash used in investing activities — (14 ) (26 ) — (40 ) Effect of exchange rate changes on cash and cash equivalents — — (2 ) — (2 ) Net increase (decrease) in cash and cash equivalents — 20 (33 ) — (13 ) Cash and cash equivalents: Beginning of period — 257 80 — 337 End of period $ — $ 277 $ 47 $ — $ 324

Subsequent Event Subsequent Eve

Subsequent Event Subsequent Events	3 Months Ended
	Mar. 31, 2016
Subsequent Events [Abstract]
Subsequent Events [Text Block]	Note 14. Subsequent Event The following significant event occurred subsequent to March 31, 2016 : • On May 5, 2016, we announced the permanent closure of a newsprint machine at our Augusta paper mill, which will result in a net charge of approximately $20 million , including accelerated depreciation of $30 million , offset in part by an OPEB plan curtailment gain of $15 million , and will be recorded in “Closure costs, impairment and other related charges” in our Consolidated Statement of Operations in the second and third quarters of 2016.

Organization and Basis of Pre22

Organization and Basis of Presentation New Accounting Pronouncements (Policies)	3 Months Ended
	Mar. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Change in accounting estimate	We periodically review the estimated economic useful lives of our fixed assets. Based on this review, effective January 1, 2016, we changed our estimate of the useful lives of certain of our machinery and equipment to reflect a net increase of estimated periods during which these assets will remain in service. As a result, the estimated useful lives of machinery and equipment were changed to a range of five to 25 years , increasing the weighted-average estimated useful lives of machinery and equipment by two years . The effect of this change in estimate for the three months ended March 31, 2016 was to reduce “Depreciation and amortization”, “ Net loss attributable to Resolute Forest Products Inc. ”, and basic and diluted “ Net loss per share attributable to Resolute Forest Products Inc. common shareholders ” in our Consolidated Statement of Operations by $3 million , $2 million , and $0.02, respectively.
New accounting pronouncements	In March 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-09 “Improvements to Employee Share-Based Payment Accounting,” which is intended to simplify several aspects of the accounting for share-based payment transactions. This update is effective for fiscal years beginning after December 15, 2016, and interim periods within those fiscal years, with early adoption permitted as of the beginning of an interim or annual period. All amendments to the guidance shall be adopted in the same period on a retrospective or prospective basis as required for each amendment. The adoption of this accounting guidance will not materially impact our results of operations, financial position or cash flows. In March 2016, April 2016, and May 2016, the FASB issued ASU 2016-08, “Principal versus Agent Considerations (Reporting Revenue Gross versus Net),” ASU 2016-10, “Identifying Performance Obligations and Licensing,” and ASU 2016-12, “Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients,” respectively, which further affect the guidance of ASU 2014-09. These updates are effective for fiscal years beginning after December 15, 2017, with early adoption permitted for fiscal years beginning after December 15, 2016. We are still evaluating the impact of this standard on our results of operations and financial position.

Acquisition of Atlas Inc. Acq23

Acquisition of Atlas Inc. Acquisition of Atlas Inc. (Tables)	3 Months Ended
	Mar. 31, 2016
Business Combinations [Abstract]
Pro Forma Information	The following unaudited pro forma information for the three months ended March 31, 2015 represents our results of operations as if the acquisition of Atlas Paper had occurred on January 1, 2015. This pro forma information does not purport to be indicative of the results that would have occurred for the periods presented or that may be expected in the future. (Unaudited, in millions except per share data) Three Months Ended March 31, 2015 Sales $ 944 Net loss attributable to Resolute Forest Products Inc. (31 ) Basic net loss per share attributable to Resolute Forest Products Inc. (0.33 ) Diluted net loss per share attributable to Resolute Forest Products Inc. (0.33 )

Closure Costs, Impairment and24

Closure Costs, Impairment and Other Related Charges (Tables)	3 Months Ended
	Mar. 31, 2016
Restructuring and Related Activities [Abstract]
Closure Costs, Impairment and Other Related Charges	Closure costs, impairment and other related charges for the three months ended March 31, 2015 , were comprised of the following: (Unaudited, in millions) Accelerated Depreciation Severance and Other Costs Total Permanent closures: Paper mill in Iroquois Falls, Ontario $ — $ 4 $ 4 Paper machine in Clermont, Quebec 2 — 2 Total $ 2 $ 4 $ 6

Other Income (Expense), Net (Ta

Other Income (Expense), Net (Tables)	3 Months Ended
	Mar. 31, 2016
Other Income and Expenses [Abstract]
Other Income (Expense), Net	Other income, net for the three months ended March 31, 2016 and 2015 , was comprised of the following: (Unaudited, in millions) 2016 2015 Foreign exchange gain $ 6 $ 2 Gain on disposition of equity method investment (1) 5 — Miscellaneous income 2 3 $ 13 $ 5 (1) On February 1, 2016, we sold for total consideration of $5 million our interest in Produits Forestiers Petit-Paris Inc., an unconsolidated entity located in Saint-Ludger-de-Milot, Quebec, in which we had a 50% interest, resulting in a gain on disposition of $5 million .

Accumulated Other Comprehensi26

Accumulated Other Comprehensive Income (Loss) (Tables)	3 Months Ended
	Mar. 31, 2016
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 three months ended March 31, 2016 , was as follows: (Unaudited, in millions) Unamortized Prior Service Credits Unamortized Actuarial Losses Foreign Currency Translation Total Balance as of December 31, 2015 $ 84 $ (667 ) $ (4 ) $ (587 ) Amounts reclassified from accumulated other comprehensive loss (1) (4 ) 9 — 5 Balance as of March 31, 2016 $ 80 $ (658 ) $ (4 ) $ (582 ) (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 three months ended March 31, 2016 , 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 $ (4 ) Cost of sales, excluding depreciation, amortization and distribution costs (1) — Income tax provision $ (4 ) Net of tax Unamortized Actuarial Losses Amortization of actuarial losses $ 12 Cost of sales, excluding depreciation, amortization and distribution costs (1) (3 ) Income tax provision $ 9 Net of tax Total Reclassifications $ 5 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 9, “Employee Benefit Plans .”

Net Income (Loss) Per Share (Ta

Net Income (Loss) Per Share (Tables)	3 Months Ended
	Mar. 31, 2016
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 months ended March 31, 2016 and 2015 , was as follows: Three Months Ended (Unaudited, in millions) 2016 2015 Stock options 1.5 1.6 Stock unit awards 2.5 1.2

Inventories, Net (Tables)

Inventories, Net (Tables)	3 Months Ended
	Mar. 31, 2016
Inventory Disclosure [Abstract]
Inventories, Net	Inventories, net as of March 31, 2016 and December 31, 2015 , were comprised of the following: (Unaudited, in millions) March 31, December 31, Raw materials and work in process $ 169 $ 152 Finished goods 177 179 Mill stores and other supplies 216 210 $ 562 $ 541

Long-Term Debt (Tables)

Long-Term Debt (Tables)	3 Months Ended
	Mar. 31, 2016
Debt Disclosure [Abstract]
Long-Term Debt, Including Current Portion	Long-term debt, including current portion, as of March 31, 2016 and December 31, 2015 , was comprised of the following: (Unaudited, in millions) March 31, December 31, 5.875% senior notes due 2023: Principal amount $ 600 $ 600 Deferred financing costs (7 ) (7 ) Unamortized discount (4 ) (4 ) Total senior notes due 2023 589 589 Borrowings under revolving credit facility 20 — Capital lease obligation 2 2 Total debt 611 591 Less: Current portion of long-term debt (1 ) (1 ) Long-term debt, net of current portion $ 610 $ 590

Employee Benefit Plans (Tables)

Employee Benefit Plans (Tables)	3 Months Ended
	Mar. 31, 2016
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 months ended March 31, 2016 and 2015 , were as follows: Pension Plans: Three Months Ended (Unaudited, in millions) 2016 2015 Service cost $ 5 $ 6 Interest cost 52 58 Expected return on plan assets (60 ) (67 ) Amortization of actuarial losses 13 22 Amortization of prior service credits — (1 ) $ 10 $ 18 OPEB Plans: Three Months Ended (Unaudited, in millions) 2016 2015 Interest cost 2 2 Amortization of actuarial gains (1 ) (1 ) Amortization of prior service credits (4 ) (4 ) $ (3 ) $ (3 )

Income Taxes (Tables)

Income Taxes (Tables)	3 Months Ended
	Mar. 31, 2016
Income Tax Disclosure [Abstract]
Reconciliation of Statutory Tax Benefit (Provision) to Income Tax Benefit (Provision)	The income tax provision attributable to income (loss) before income taxes differs from the amounts computed by applying the U.S. federal statutory income tax rate of 35% for the three months ended March 31, 2016 and 2015 , as a result of the following: Three Months Ended (Unaudited, in millions) 2016 2015 Income (loss) before income taxes $ 3 $ (22 ) Income tax provision: Expected income tax (provision) benefit (1 ) 8 Changes resulting from: Valuation allowance (1) (18 ) (19 ) Foreign exchange 3 (5 ) State income taxes and foreign tax rate differences 6 3 Other, net — 3 $ (10 ) $ (10 ) (1) We recorded a valuation allowance of $18 million and $19 million for the three months ended March 31, 2016 and 2015, 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)	3 Months Ended
	Mar. 31, 2016
Segment Reporting [Abstract]
Schedule of Segment Reporting Information	Information about certain segment data for the three months ended March 31, 2016 and 2015 , was as follows: (Unaudited, in millions) Market Pulp (1) Tissue Wood Products (2) Newsprint Specialty Papers Segment Total Corporate and Other Total Sales First three months 2016 $ 211 $ 23 $ 119 $ 257 $ 267 $ 877 $ — $ 877 2015 218 — 139 291 272 920 — 920 Depreciation and amortization (3) First three months 2016 $ 7 $ 2 $ 7 $ 20 $ 13 $ 49 $ 3 $ 52 2015 14 — 8 16 17 55 2 57 Operating income (loss) First three months 2016 $ 20 $ (2 ) $ (4 ) $ (5 ) $ 7 $ 16 $ (16 ) $ — 2015 11 — 5 (3 ) 5 18 (33 ) (15 ) (1) Market pulp sales excluded inter-segment sales of $5 million and $3 million for the three months ended March 31, 2016 and 2015, respectively, which are transacted at cost. (2) Wood products sales to our joint ventures, which are transacted at arm’s length negotiated prices, were $5 million and $4 million f or the three months ended March 31, 2016 and 2015, respectively. (3) As discussed in Note 1, “Organization and Basis of Presentation ,” we changed our estimate of the useful lives of certain of our machinery and equipment to reflect a net increase of estimated periods during which these assets will remain in service. The effect of this change in estimate was to (decrease) increase “Depreciation and amortization” by reportable segment for the three months ended March 31, 2016 as follows: (Unaudited, in millions) Market Pulp Tissue Wood Products Newsprint Specialty Papers Total First three months 2016 $ (6 ) $ — $ (3 ) $ 6 $ — $ (3 )

Condensed Consolidating Finan33

Condensed Consolidating Financial Information (Tables)	3 Months Ended
	Mar. 31, 2016
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 (LOSS) INCOME For the Three Months Ended March 31, 2016 (Unaudited, in millions) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Consolidating Adjustments Consolidated Sales $ — $ 741 $ 516 $ (380 ) $ 877 Costs and expenses: Cost of sales, excluding depreciation, amortization and distribution costs — 705 353 (381 ) 677 Depreciation and amortization — 22 30 — 52 Distribution costs — 43 69 — 112 Selling, general and administrative expenses 5 16 17 — 38 Net gain on disposition of assets — — (2 ) — (2 ) Operating (loss) income (5 ) (45 ) 49 1 — Interest expense (18 ) — (4 ) 12 (10 ) Other income, net — 19 6 (12 ) 13 Equity in income (loss) of subsidiaries 15 (13 ) — (2 ) — (Loss) income before income taxes (8 ) (39 ) 51 (1 ) 3 Income tax provision — — (10 ) — (10 ) Net (loss) income including noncontrolling interests (8 ) (39 ) 41 (1 ) (7 ) Net income attributable to noncontrolling interests — — (1 ) — (1 ) Net (loss) income attributable to Resolute Forest Products Inc. $ (8 ) $ (39 ) $ 40 $ (1 ) $ (8 ) Comprehensive (loss) income attributable to Resolute Forest Products Inc. $ (3 ) $ (42 ) $ 48 $ (6 ) $ (3 ) CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE (LOSS) INCOME For the Three Months Ended March 31, 2015 (Unaudited, in millions) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Consolidating Adjustments Consolidated Sales $ — $ 751 $ 581 $ (412 ) $ 920 Costs and expenses: Cost of sales, excluding depreciation, amortization and distribution costs — 704 424 (410 ) 718 Depreciation and amortization — 23 34 — 57 Distribution costs — 41 73 (1 ) 113 Selling, general and administrative expenses 3 12 26 — 41 Closure costs, impairment and other related charges — — 6 — 6 Operating (loss) income (3 ) (29 ) 18 (1 ) (15 ) Interest expense (18 ) (1 ) (2 ) 9 (12 ) Other (expense) income, net (1 ) 12 3 (9 ) 5 Equity in loss of subsidiaries (11 ) — — 11 — (Loss) income before income taxes (33 ) (18 ) 19 10 (22 ) Income tax benefit (provision) — 4 (14 ) — (10 ) Net (loss) income including noncontrolling interests (33 ) (14 ) 5 10 (32 ) Net income attributable to noncontrolling interests — — (1 ) — (1 ) Net (loss) income attributable to Resolute Forest Products Inc. $ (33 ) $ (14 ) $ 4 $ 10 $ (33 ) Comprehensive (loss) income attributable to Resolute Forest Products Inc. $ (23 ) $ (14 ) $ 14 $ — $ (23 )
Condensed Consolidating Balance Sheets	CONDENSED CONSOLIDATING BALANCE SHEET As of March 31, 2016 (Unaudited, in millions) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Consolidating Adjustments Consolidated Assets Current assets: Cash and cash equivalents $ — $ 10 $ 27 $ — $ 37 Accounts receivable, net — 326 146 — 472 Accounts receivable from affiliates — 424 308 (732 ) — Inventories, net — 256 311 (5 ) 562 Note, advance and interest receivable from parent — 369 — (369 ) — Notes and interest receivable from affiliates — 47 — (47 ) — Other current assets — 22 28 — 50 Total current assets — 1,454 820 (1,153 ) 1,121 Fixed assets, net — 648 1,163 — 1,811 Amortizable intangible assets, net — 44 58 — 102 Goodwill — 60 — — 60 Deferred income tax assets — — 1,031 1 1,032 Note receivable from parent — 414 — (414 ) — Note receivable from affiliate — 112 — (112 ) — Investments in consolidated subsidiaries and affiliates 4,087 2,034 — (6,121 ) — Other assets — 52 111 — 163 Total assets $ 4,087 $ 4,818 $ 3,183 $ (7,799 ) $ 4,289 Liabilities and equity Current liabilities: Accounts payable and accrued liabilities $ 13 $ 207 $ 244 $ — $ 464 Current portion of long-term debt — 1 — — 1 Accounts payable to affiliates 435 297 — (732 ) — Note, advance and interest payable to subsidiaries 369 — — (369 ) — Notes and interest payable to affiliate — — 47 (47 ) — Total current liabilities 817 505 291 (1,148 ) 465 Long-term debt, net of current portion 589 21 — — 610 Note payable to subsidiary 414 — — (414 ) — Note payable to affiliate — — 112 (112 ) — Pension and other postretirement benefit obligations — 349 862 — 1,211 Deferred income tax liabilities — — 2 — 2 Other liabilities — 23 32 — 55 Total liabilities 1,820 898 1,299 (1,674 ) 2,343 Total equity 2,267 3,920 1,884 (6,125 ) 1,946 Total liabilities and equity $ 4,087 $ 4,818 $ 3,183 $ (7,799 ) $ 4,289 CONDENSED CONSOLIDATING BALANCE SHEET As of December 31, 2015 (Unaudited, in millions) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Consolidating Adjustments Consolidated Assets Current assets: Cash and cash equivalents $ — $ 13 $ 45 $ — $ 58 Accounts receivable, net — 322 137 — 459 Accounts receivable from affiliates — 421 272 (693 ) — Inventories, net — 257 290 (6 ) 541 Advance and interest receivable from parent — 62 — (62 ) — Notes and interest receivable from affiliates — 48 — (48 ) — Other current assets — 22 31 — 53 Total current assets — 1,145 775 (809 ) 1,111 Fixed assets, net — 629 1,181 — 1,810 Amortizable intangible assets, net — 46 59 — 105 Goodwill — 59 — — 59 Deferred income tax assets — — 981 1 982 Notes receivable from parent — 710 — (710 ) — Note receivable from affiliate — 105 — (105 ) — Investments in consolidated subsidiaries and affiliates 4,067 2,047 — (6,114 ) — Other assets — 48 105 — 153 Total assets $ 4,067 $ 4,789 $ 3,101 $ (7,737 ) $ 4,220 Liabilities and equity Current liabilities: Accounts payable and accrued liabilities $ 5 $ 189 $ 242 $ — $ 436 Current portion of long-term debt — 1 — — 1 Accounts payable to affiliates 433 260 — (693 ) — Advance and interest payable to subsidiaries 62 — — (62 ) — Notes and interest payable to affiliate — — 48 (48 ) — Total current liabilities 500 450 290 (803 ) 437 Long-term debt, net of current portion 589 1 — — 590 Notes payable to subsidiaries 710 — — (710 ) — Note payable to affiliate — — 105 (105 ) — Pension and other postretirement benefit obligations — 352 834 — 1,186 Deferred income tax liabilities — — 2 — 2 Other liabilities 1 24 35 — 60 Total liabilities 1,800 827 1,266 (1,618 ) 2,275 Total equity 2,267 3,962 1,835 (6,119 ) 1,945 Total liabilities and equity $ 4,067 $ 4,789 $ 3,101 $ (7,737 ) $ 4,220
Condensed Consolidating Statements of Cash Flows	CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the Three Months Ended March 31, 2016 (Unaudited, in millions) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Consolidating Adjustments Consolidated Net cash provided by (used in) operating activities $ — $ 17 $ (11 ) $ — $ 6 Cash flows from investing activities: Cash invested in fixed assets — (31 ) (16 ) — (47 ) Disposition of assets — — 5 — 5 Increase in countervailing duties cash deposits — (6 ) — — (6 ) Increase of notes receivable from affiliate — (3 ) — 3 — Net cash used in investing activities — (40 ) (11 ) 3 (48 ) Cash flows from financing activities: Borrowings under revolving credit facility — 20 — — 20 Increase of notes payable to affiliate — — 3 (3 ) — Net cash provided by financing activities — 20 3 (3 ) 20 Effect of exchange rate changes on cash and cash equivalents — — 1 — 1 Net decrease in cash and cash equivalents — (3 ) (18 ) — (21 ) Cash and cash equivalents: Beginning of period — 13 45 — 58 End of period $ — $ 10 $ 27 $ — $ 37 CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the Three Months Ended March 31, 2015 (Unaudited, in millions) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Consolidating Adjustments Consolidated Net cash provided by (used in) operating activities $ — $ 34 $ (5 ) $ — $ 29 Cash flows from investing activities: Cash invested in fixed assets — (14 ) (26 ) — (40 ) Net cash used in investing activities — (14 ) (26 ) — (40 ) Effect of exchange rate changes on cash and cash equivalents — — (2 ) — (2 ) Net increase (decrease) in cash and cash equivalents — 20 (33 ) — (13 ) Cash and cash equivalents: Beginning of period — 257 80 — 337 End of period $ — $ 277 $ 47 $ — $ 324

Organization and Basis of Pre34

Organization and Basis of Presentation - Nature of Operations (Details)	Mar. 31, 2016ManufacturingSitesCountry
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of countries products are marketed in (approximate) | Country	80
Number of operating pulp and paper mills and wood products facilities (approximate) | ManufacturingSites	40

Organization and Basis of Pre35

Organization and Basis of Presentation - Change in Accounting Policy on Consolidated Statements of Operations (Details) - USD ($) $ / shares in Units, $ in Millions		3 Months Ended
		Mar. 31, 2016	Mar. 31, 2015
Change in Accounting Estimate [Line Items]
Increase in weighted-average useful life		2 years
Depreciation and amortization	[1]	$ (52)	$ (57)
Net loss including noncontrolling interests		$ (8)	$ (33)
Basic (in dollars per share)		$ (0.09)	$ (0.35)
Diluted (in dollars per share)		$ (0.09)	$ (0.35)
Scenario, Adjustment [Member]
Change in Accounting Estimate [Line Items]
Depreciation and amortization		$ 3
Net loss including noncontrolling interests		$ 2
Basic (in dollars per share)		$ 0.02
Diluted (in dollars per share)		$ 0.02
Minimum [Member] | Machinery and Equipment [Member]
Change in Accounting Estimate [Line Items]
Estimated useful life		5 years
Maximum [Member] | Machinery and Equipment [Member]
Change in Accounting Estimate [Line Items]
Estimated useful life		25 years
[1]	As discussed in Note 1, “Organization and Basis of Presentation,” we changed our estimate of the useful lives of certain of our machinery and equipment to reflect a net increase of estimated periods during which these assets will remain in service. The effect of this change in estimate was to (decrease) increase “Depreciation and amortization” by reportable segment for the three months ended March 31, 2016 as follows:(Unaudited, in millions)Market PulpTissueWood ProductsNewsprintSpecialtyPapersTotalFirst three months 2016$(6) $— $(3) $6 $— $(3)

Acquisition of Atlas Inc. - Pro

Acquisition of Atlas Inc. - Pro Forma Information (Details) - Atlas Inc. [Member] $ / shares in Units, $ in Millions	3 Months Ended
	Mar. 31, 2015USD ($)$ / shares
Sales | $	$ 944
Net loss attributable to Resolute Forest Products Inc. | $	$ (31)
Basic net loss per share attributable to Resolute Forest Products Inc. | $ / shares	$ (0.33)
Diluted net loss per share attributable to Resolute Forest Products Inc. | $ / shares	$ (0.33)

Acquisition of Atlas Inc. - Add

Acquisition of Atlas Inc. - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Sales	$ 877	$ 920
Net loss	8	$ 33
Atlas Inc. [Member]
Purchase price allocation adjustment, amortizable intangible assets, net	1
Purchase price allocation adjustment, goodwill	1
Sales	23
Net loss	$ 2

Closure Costs, Impairment and38

Closure Costs, Impairment and Other Related Charges (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Restructuring Cost and Reserve [Line Items]
Accelerated depreciation		$ 2
Severance and other costs		4
Total	$ 0	6
Permanent closure of paper mill in Iroquois Falls, Ontario [Member]
Restructuring Cost and Reserve [Line Items]
Accelerated depreciation		0
Severance and other costs		4
Total		4
Permanent closure of paper machine in Clermont, Québec [Member]
Restructuring Cost and Reserve [Line Items]
Accelerated depreciation		2
Severance and other costs		0
Total		$ 2

Other Income (Expense), Net (De

Other Income (Expense), Net (Details) - USD ($) $ in Millions		3 Months Ended
		Mar. 31, 2016	Mar. 31, 2015
Other Income and Expenses [Abstract]
Foreign exchange gain		$ 6	$ 2
Gain on disposition of equity method investment	[1]	5	0
Miscellaneous income		2	3
Other income (expense), net		$ 13	$ 5
[1]	On February 1, 2016, we sold for total consideration of $5 million our interest in Produits Forestiers Petit-Paris Inc., an unconsolidated entity located in Saint-Ludger-de-Milot, Quebec, in which we had a 50% interest, resulting in a gain on disposition of $5 million.

Other Income (Expense), Net - A

Other Income (Expense), Net - Additional Information (Details) - USD ($) $ in Millions		3 Months Ended
		Mar. 31, 2016	Mar. 31, 2015
Other Income (Expense) [Line Items]
Gain on disposition of equity method investment	[1]	$ 5	$ 0
Produits Forestiers Petit-Paris Inc. [Member]
Other Income (Expense) [Line Items]
Proceeds from sale of equity method investment		5
Gain on disposition of equity method investment		$ 5
[1]	On February 1, 2016, we sold for total consideration of $5 million our interest in Produits Forestiers Petit-Paris Inc., an unconsolidated entity located in Saint-Ludger-de-Milot, Quebec, in which we had a 50% interest, resulting in a gain on disposition of $5 million.

Accumulated Other Comprehensi41

Accumulated Other Comprehensive Income (Loss) - Accumulated Other Comprehensive Income (Loss) by Component (Net of Tax) (Details) $ in Millions	3 Months Ended
	Mar. 31, 2016USD ($)
Increase (Decrease) in Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Beginning balance	$ (587)
Amounts reclassified from accumulated other comprehensive income (loss)	5	[1]
Ending balance	(582)
Unamortized Prior Service Credits [Member]
Increase (Decrease) in Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Beginning balance	84
Amounts reclassified from accumulated other comprehensive income (loss)	(4)	[1]
Ending balance	80
Unamortized Actuarial Losses [Member]
Increase (Decrease) in Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Beginning balance	(667)
Amounts reclassified from accumulated other comprehensive income (loss)	9	[1]
Ending balance	(658)
Foreign Currency Translation [Member]
Increase (Decrease) in Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Beginning balance	(4)
Amounts reclassified from accumulated other comprehensive income (loss)	0	[1]
Ending balance	$ (4)
[1]	See the table below for details about these reclassifications.

Accumulated Other Comprehensi42

Accumulated Other Comprehensive Income (Loss) - Reclassifications Out of Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Millions		3 Months Ended
		Mar. 31, 2016	Mar. 31, 2015
Reclassification Adjustment out of Accumulated Other Comprehensive Income (Loss) [Line Items]
Cost of sales, excluding depreciation, amortization and distribution costs		$ 677	$ 718
Income tax (benefit) provision		10	10
Net of tax		8	$ 33
Amounts Reclassified From Accumulated Other Comprehensive Loss [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income (Loss) [Line Items]
Net of tax		5
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]	(4)
Income tax (benefit) provision		0
Net of tax		(4)
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]	12
Income tax (benefit) provision		(3)
Net of tax		$ 9
[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 9, “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
	Mar. 31, 2016	Mar. 31, 2015
Stock options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Number of award shares outstanding	1.5	1.6
Stock unit awards [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Number of award shares outstanding	2.5	1.2

Inventories, Net (Details)

Inventories, Net (Details) - USD ($) $ in Millions	Mar. 31, 2016	Dec. 31, 2015
Inventory Disclosure [Abstract]
Raw materials and work in process	$ 169	$ 152
Finished goods	177	179
Mill stores and other supplies	216	210
Inventories, net	$ 562	$ 541

Long-Term Debt - Long-Term Debt

Long-Term Debt - Long-Term Debt Including Current Portion (Details) - USD ($) $ in Millions	Mar. 31, 2016	Dec. 31, 2015
Debt Disclosure [Abstract]
Principal amount	$ 600	$ 600
Deferred financing costs	(7)	(7)
Unamortized discount	(4)	(4)
Net carrying amount	589	589
Borrowings under revolving credit facility	20	0
Capital lease obligation	2	2
Total debt	611	591
Less: Current portion of long-term debt	(1)	(1)
Long-term debt, net of current portion	$ 610	$ 590

Long-Term Debt - Senior Notes (

Long-Term Debt - Senior Notes (Details) - Senior Notes [Member] - Senior Notes Due 2023 [Member] - USD ($)	Mar. 31, 2016	Dec. 31, 2015	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	$ 412,000,000	$ 440,000,000	$ 594,000,000
Unamortized discount			$ 6,000,000
Effective interest rate of debt			6.00%
Deferred financing costs			$ 9,000,000

Long-Term Debt - ABL Credit Fac

Long-Term Debt - ABL Credit Facility (Details) - Revolving Credit Facility [Member]	Mar. 31, 2016USD ($)
Line of Credit Facility [Line Items]
Credit facility lender commitment amount	$ 600,000,000
Available credit facility borrowing capacity	406,000,000
Credit facility borrowings	20,000,000
Letters of credit amount outstanding	$ 34,000,000

Long-Term Debt - Capital Lease

Long-Term Debt - Capital Lease Obligation (Details)	3 Months Ended
	Mar. 31, 2016
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
	Mar. 31, 2016	Mar. 31, 2015
Pension Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost	$ 5	$ 6
Interest cost	52	58
Expected return on plan assets	(60)	(67)
Amortization of actuarial (gains) losses	13	22
Amortization of prior service (credits) costs	0	(1)
Net periodic benefit cost	10	18
OPEB Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Interest cost	2	2
Amortization of actuarial (gains) losses	(1)	(1)
Amortization of prior service (credits) costs	(4)	(4)
Net periodic benefit cost	$ (3)	$ (3)

Employee Benefit Plans - Additi

Employee Benefit Plans - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Compensation and Retirement Disclosure [Abstract]
Expense for the defined contribution plans, total	$ 5	$ 6

Income Taxes - Reconciliation o

Income Taxes - Reconciliation of Statutory Tax Benefit (Provision) to Income Tax Benefit (Provision) (Details) - USD ($) $ in Millions		3 Months Ended
		Mar. 31, 2016	Mar. 31, 2015
Income Tax Disclosure [Abstract]
Income (loss) before income taxes		$ 3	$ (22)
Income tax provision:
Expected income tax (provision) benefit		(1)	8
Changes resulting from:
Valuation allowance	[1]	(18)	(19)
Foreign exchange		3	(5)
State income taxes and foreign tax rate differences		6	3
Other, net		0	3
Income tax provision		$ (10)	$ (10)
[1]	We recorded a valuation allowance of $18 million and $19 million for the three months ended March 31, 2016 and 2015, 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
		Mar. 31, 2016	Mar. 31, 2015
Income Tax Disclosure [Abstract]
U.S. federal statutory income tax rate		35.00%	35.00%
Increase (decrease) in valuation allowance	[1]	$ 18	$ 19
Operating Loss Carryforwards [Line Items]
Income tax (benefit) provision		10	$ 10
Deferred income tax provision following an operating company realignment [Member]
Operating Loss Carryforwards [Line Items]
Income tax (benefit) provision		$ 37
[1]	We recorded a valuation allowance of $18 million and $19 million for the three months ended March 31, 2016 and 2015, 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 ($)	Oct. 30, 2014CAD	Mar. 31, 2016USD ($)site	Mar. 31, 2016CADsite	Mar. 31, 2016CAD	Dec. 31, 2015USD ($)	Aug. 03, 2015	Jul. 31, 2012
Loss Contingencies [Line Items]
Subsidy rate on supercalendered paper exports			17.87%		17.87%		2.04%
Maximum deficit from partial wind-up of pension plans to be funded			$ 115,000,000	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			$ 10,000,000			$ 12,000,000
Asset retirement obligations			22,000,000			$ 23,000,000
Countervailing Duty Investigation [Member]
Loss Contingencies [Line Items]
Contingent loss recorded			0
Conditional Incentive Noncompliance [Member]
Loss Contingencies [Line Items]
Contingency liability recorded			0
Fibrek [Member]
Loss Contingencies [Line Items]
Percentage of outstanding shares acquired								25.40%
Amount paid, contingent consideration, business combination			0
Amount accrued to be contingently distributed			11,000,000		CAD 14
Maximum [Member]
Loss Contingencies [Line Items]
Yearly cash deposits made on supercalendered paper exports			$ 25,000,000

Segment Information - Schedule

Segment Information - Schedule of Segment Reporting Information (Details) - USD ($) $ in Millions		3 Months Ended
		Mar. 31, 2016	Mar. 31, 2015
Segment Reporting Information [Line Items]
Sales		$ 877	$ 920
Depreciation and amortization	[1]	52	57
Operating income (loss)		0	(15)
Market Pulp [Member]
Segment Reporting Information [Line Items]
Sales	[2]	211	218
Depreciation and amortization	[1],[2]	7	14
Operating income (loss)	[2]	20	11
Tissue [Member]
Segment Reporting Information [Line Items]
Sales		23	0
Depreciation and amortization	[1]	2	0
Operating income (loss)		(2)	0
Wood Products [Member]
Segment Reporting Information [Line Items]
Sales	[3]	119	139
Depreciation and amortization	[1],[3]	7	8
Operating income (loss)	[3]	(4)	5
Newsprint [Member]
Segment Reporting Information [Line Items]
Sales		257	291
Depreciation and amortization	[1]	20	16
Operating income (loss)		(5)	(3)
Specialty Papers [Member]
Segment Reporting Information [Line Items]
Sales		267	272
Depreciation and amortization	[1]	13	17
Operating income (loss)		7	5
Segment Total [Member]
Segment Reporting Information [Line Items]
Sales		877	920
Depreciation and amortization	[1]	49	55
Operating income (loss)		16	18
Corporate and Other [Member]
Segment Reporting Information [Line Items]
Sales		0	0
Depreciation and amortization	[1]	3	2
Operating income (loss)		(16)	$ (33)
Scenario, Adjustment [Member]
Segment Reporting Information [Line Items]
Depreciation and amortization		(3)
Scenario, Adjustment [Member] | Market Pulp [Member]
Segment Reporting Information [Line Items]
Depreciation and amortization		(6)
Scenario, Adjustment [Member] | Tissue [Member]
Segment Reporting Information [Line Items]
Depreciation and amortization		0
Scenario, Adjustment [Member] | Wood Products [Member]
Segment Reporting Information [Line Items]
Depreciation and amortization		(3)
Scenario, Adjustment [Member] | Newsprint [Member]
Segment Reporting Information [Line Items]
Depreciation and amortization		6
Scenario, Adjustment [Member] | Specialty Papers [Member]
Segment Reporting Information [Line Items]
Depreciation and amortization		0
Scenario, Adjustment [Member] | Segment Total [Member]
Segment Reporting Information [Line Items]
Depreciation and amortization		$ (3)
[1]	As discussed in Note 1, “Organization and Basis of Presentation,” we changed our estimate of the useful lives of certain of our machinery and equipment to reflect a net increase of estimated periods during which these assets will remain in service. The effect of this change in estimate was to (decrease) increase “Depreciation and amortization” by reportable segment for the three months ended March 31, 2016 as follows:(Unaudited, in millions)Market PulpTissueWood ProductsNewsprintSpecialtyPapersTotalFirst three months 2016$(6) $— $(3) $6 $— $(3)
[2]	Market pulp sales excluded inter-segment sales of $5 million and $3 million for the three months ended March 31, 2016 and 2015, respectively, which are transacted at cost.
[3]	Wood products sales to our joint ventures, which are transacted at arm’s length negotiated prices, were $5 million and $4 million for the three months ended March 31, 2016 and 2015, respectively.

Segment Information - Schedul55

Segment Information - Schedule of Segment Reporting Information - Additional Information (Details) - USD ($) $ in Millions		3 Months Ended
		Mar. 31, 2016	Mar. 31, 2015
Segment Reporting Information [Line Items]
Sales		$ 877	$ 920
Joint venture sales		5	4
Market Pulp [Member]
Segment Reporting Information [Line Items]
Sales	[1]	211	218
Market Pulp [Member] | Intersegment Eliminations [Member]
Segment Reporting Information [Line Items]
Sales		$ 5	$ 3
[1]	Market pulp sales excluded inter-segment sales of $5 million and $3 million for the three months ended March 31, 2016 and 2015, respectively, which are transacted at cost.

Condensed Consolidating Finan56

Condensed Consolidating Financial Information - Condensed Consolidating Statements of Operations and Comprehensive Income (Loss) (Details) - USD ($) $ in Millions		3 Months Ended
		Mar. 31, 2016	Mar. 31, 2015
Condensed Financial Statements, Captions [Line Items]
Sales		$ 877	$ 920
Costs and expenses:
Cost of sales, excluding depreciation, amortization and distribution costs		677	718
Depreciation and amortization	[1]	52	57
Distribution costs		112	113
Selling, general and administrative expenses		38	41
Closure costs, impairment and other related charges		0	6
Net gain on disposition of assets		(2)	0
Operating income (loss)		0	(15)
Interest expense		(10)	(12)
Other income (expense), net		13	5
Equity in income (loss) of subsidiaries		0	0
Income (loss) before income taxes		3	(22)
Income tax benefit (provision)		(10)	(10)
Net income (loss) including noncontrolling interests		(7)	(32)
Net (income) loss attributable to noncontrolling interests		(1)	(1)
Net income (loss) attributable to Resolute Forest Products Inc.		(8)	(33)
Comprehensive income (loss) attributable to Resolute Forest Products Inc.		(3)	(23)
Parent [Member]
Condensed Financial Statements, Captions [Line Items]
Sales		0	0
Costs and expenses:
Cost of sales, excluding depreciation, amortization and distribution costs		0	0
Depreciation and amortization		0	0
Distribution costs		0	0
Selling, general and administrative expenses		5	3
Closure costs, impairment and other related charges			0
Net gain on disposition of assets		0
Operating income (loss)		(5)	(3)
Interest expense		(18)	(18)
Other income (expense), net		0	(1)
Equity in income (loss) of subsidiaries		15	(11)
Income (loss) before income taxes		(8)	(33)
Income tax benefit (provision)		0	0
Net income (loss) including noncontrolling interests		(8)	(33)
Net (income) loss attributable to noncontrolling interests		0	0
Net income (loss) attributable to Resolute Forest Products Inc.		(8)	(33)
Comprehensive income (loss) attributable to Resolute Forest Products Inc.		(3)	(23)
Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Sales		741	751
Costs and expenses:
Cost of sales, excluding depreciation, amortization and distribution costs		705	704
Depreciation and amortization		22	23
Distribution costs		43	41
Selling, general and administrative expenses		16	12
Closure costs, impairment and other related charges			0
Net gain on disposition of assets		0
Operating income (loss)		(45)	(29)
Interest expense		0	(1)
Other income (expense), net		19	12
Equity in income (loss) of subsidiaries		(13)	0
Income (loss) before income taxes		(39)	(18)
Income tax benefit (provision)		0	4
Net income (loss) including noncontrolling interests		(39)	(14)
Net (income) loss attributable to noncontrolling interests		0	0
Net income (loss) attributable to Resolute Forest Products Inc.		(39)	(14)
Comprehensive income (loss) attributable to Resolute Forest Products Inc.		(42)	(14)
Non-Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Sales		516	581
Costs and expenses:
Cost of sales, excluding depreciation, amortization and distribution costs		353	424
Depreciation and amortization		30	34
Distribution costs		69	73
Selling, general and administrative expenses		17	26
Closure costs, impairment and other related charges			6
Net gain on disposition of assets		(2)
Operating income (loss)		49	18
Interest expense		(4)	(2)
Other income (expense), net		6	3
Equity in income (loss) of subsidiaries		0	0
Income (loss) before income taxes		51	19
Income tax benefit (provision)		(10)	(14)
Net income (loss) including noncontrolling interests		41	5
Net (income) loss attributable to noncontrolling interests		(1)	(1)
Net income (loss) attributable to Resolute Forest Products Inc.		40	4
Comprehensive income (loss) attributable to Resolute Forest Products Inc.		48	14
Consolidating Adjustments [Member]
Condensed Financial Statements, Captions [Line Items]
Sales		(380)	(412)
Costs and expenses:
Cost of sales, excluding depreciation, amortization and distribution costs		(381)	(410)
Depreciation and amortization		0	0
Distribution costs		0	(1)
Selling, general and administrative expenses		0	0
Closure costs, impairment and other related charges			0
Net gain on disposition of assets		0
Operating income (loss)		1	(1)
Interest expense		12	9
Other income (expense), net		(12)	(9)
Equity in income (loss) of subsidiaries		(2)	11
Income (loss) before income taxes		(1)	10
Income tax benefit (provision)		0	0
Net income (loss) including noncontrolling interests		(1)	10
Net (income) loss attributable to noncontrolling interests		0	0
Net income (loss) attributable to Resolute Forest Products Inc.		(1)	10
Comprehensive income (loss) attributable to Resolute Forest Products Inc.		$ (6)	$ 0
[1]	As discussed in Note 1, “Organization and Basis of Presentation,” we changed our estimate of the useful lives of certain of our machinery and equipment to reflect a net increase of estimated periods during which these assets will remain in service. The effect of this change in estimate was to (decrease) increase “Depreciation and amortization” by reportable segment for the three months ended March 31, 2016 as follows:(Unaudited, in millions)Market PulpTissueWood ProductsNewsprintSpecialtyPapersTotalFirst three months 2016$(6) $— $(3) $6 $— $(3)

Condensed Consolidating Finan57

Condensed Consolidating Financial Information - Condensed Consolidating Balance Sheet (Details) - USD ($) $ in Millions	Mar. 31, 2016	Dec. 31, 2015	Mar. 31, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$ 37	$ 58	$ 324	$ 337
Accounts receivable, net	472	459
Accounts receivable from affiliates	0	0
Inventories, net	562	541
Note, advance and interest receivable from parent	0	0
Notes and interest receivable from affiliates	0	0
Other current assets	50	53
Total current assets	1,121	1,111
Fixed assets, net	1,811	1,810
Amortizable intangible assets, net	102	105
Goodwill	60	59
Deferred income tax assets	1,032	982
Notes receivable from parent	0	0
Notes receivable from affiliates	0	0
Investments in consolidated subsidiaries and affiliates	0	0
Other assets	163	153
Total assets	4,289	4,220
Current liabilities:
Accounts payable and accrued liabilities	464	436
Current portion of long-term debt	1	1
Accounts payable to affiliates	0	0
Note, advance and interest payable to subsidiaries	0	0
Notes and interest payable to affiliates	0	0
Total current liabilities	465	437
Long-term debt, net of current portion	610	590
Notes payable to subsidiaries	0	0
Notes payable to affiliates	0	0
Pension and other postretirement benefit obligations	1,211	1,186
Deferred income tax liabilities	2	2
Other liabilities	55	60
Total liabilities	2,343	2,275
Total equity	1,946	1,945	2,100	2,117
Total liabilities and equity	4,289	4,220
Parent [Member]
Current assets:
Cash and cash equivalents	0	0	0	0
Accounts receivable, net	0	0
Accounts receivable from affiliates	0	0
Inventories, net	0	0
Note, advance and interest receivable from parent	0	0
Notes and interest receivable from affiliates	0	0
Other current assets	0	0
Total current assets	0	0
Fixed assets, net	0	0
Amortizable intangible assets, net	0	0
Goodwill	0	0
Deferred income tax assets	0	0
Notes receivable from parent	0	0
Notes receivable from affiliates	0	0
Investments in consolidated subsidiaries and affiliates	4,087	4,067
Other assets	0	0
Total assets	4,087	4,067
Current liabilities:
Accounts payable and accrued liabilities	13	5
Current portion of long-term debt	0	0
Accounts payable to affiliates	435	433
Note, advance and interest payable to subsidiaries	369	62
Notes and interest payable to affiliates	0	0
Total current liabilities	817	500
Long-term debt, net of current portion	589	589
Notes payable to subsidiaries	414	710
Notes payable to affiliates	0	0
Pension and other postretirement benefit obligations	0	0
Deferred income tax liabilities	0	0
Other liabilities	0	1
Total liabilities	1,820	1,800
Total equity	2,267	2,267
Total liabilities and equity	4,087	4,067
Guarantor Subsidiaries [Member]
Current assets:
Cash and cash equivalents	10	13	277	257
Accounts receivable, net	326	322
Accounts receivable from affiliates	424	421
Inventories, net	256	257
Note, advance and interest receivable from parent	369	62
Notes and interest receivable from affiliates	47	48
Other current assets	22	22
Total current assets	1,454	1,145
Fixed assets, net	648	629
Amortizable intangible assets, net	44	46
Goodwill	60	59
Deferred income tax assets	0	0
Notes receivable from parent	414	710
Notes receivable from affiliates	112	105
Investments in consolidated subsidiaries and affiliates	2,034	2,047
Other assets	52	48
Total assets	4,818	4,789
Current liabilities:
Accounts payable and accrued liabilities	207	189
Current portion of long-term debt	1	1
Accounts payable to affiliates	297	260
Note, advance and interest payable to subsidiaries	0	0
Notes and interest payable to affiliates	0	0
Total current liabilities	505	450
Long-term debt, net of current portion	21	1
Notes payable to subsidiaries	0	0
Notes payable to affiliates	0	0
Pension and other postretirement benefit obligations	349	352
Deferred income tax liabilities	0	0
Other liabilities	23	24
Total liabilities	898	827
Total equity	3,920	3,962
Total liabilities and equity	4,818	4,789
Non-Guarantor Subsidiaries [Member]
Current assets:
Cash and cash equivalents	27	45	47	80
Accounts receivable, net	146	137
Accounts receivable from affiliates	308	272
Inventories, net	311	290
Note, advance and interest receivable from parent	0	0
Notes and interest receivable from affiliates	0	0
Other current assets	28	31
Total current assets	820	775
Fixed assets, net	1,163	1,181
Amortizable intangible assets, net	58	59
Goodwill	0	0
Deferred income tax assets	1,031	981
Notes receivable from parent	0	0
Notes receivable from affiliates	0	0
Investments in consolidated subsidiaries and affiliates	0	0
Other assets	111	105
Total assets	3,183	3,101
Current liabilities:
Accounts payable and accrued liabilities	244	242
Current portion of long-term debt	0	0
Accounts payable to affiliates	0	0
Note, advance and interest payable to subsidiaries	0	0
Notes and interest payable to affiliates	47	48
Total current liabilities	291	290
Long-term debt, net of current portion	0	0
Notes payable to subsidiaries	0	0
Notes payable to affiliates	112	105
Pension and other postretirement benefit obligations	862	834
Deferred income tax liabilities	2	2
Other liabilities	32	35
Total liabilities	1,299	1,266
Total equity	1,884	1,835
Total liabilities and equity	3,183	3,101
Consolidating Adjustments [Member]
Current assets:
Cash and cash equivalents	0	0	$ 0	$ 0
Accounts receivable, net	0	0
Accounts receivable from affiliates	(732)	(693)
Inventories, net	(5)	(6)
Note, advance and interest receivable from parent	(369)	(62)
Notes and interest receivable from affiliates	(47)	(48)
Other current assets	0	0
Total current assets	(1,153)	(809)
Fixed assets, net	0	0
Amortizable intangible assets, net	0	0
Goodwill	0	0
Deferred income tax assets	1	1
Notes receivable from parent	(414)	(710)
Notes receivable from affiliates	(112)	(105)
Investments in consolidated subsidiaries and affiliates	(6,121)	(6,114)
Other assets	0	0
Total assets	(7,799)	(7,737)
Current liabilities:
Accounts payable and accrued liabilities	0	0
Current portion of long-term debt	0	0
Accounts payable to affiliates	(732)	(693)
Note, advance and interest payable to subsidiaries	(369)	(62)
Notes and interest payable to affiliates	(47)	(48)
Total current liabilities	(1,148)	(803)
Long-term debt, net of current portion	0	0
Notes payable to subsidiaries	(414)	(710)
Notes payable to affiliates	(112)	(105)
Pension and other postretirement benefit obligations	0	0
Deferred income tax liabilities	0	0
Other liabilities	0	0
Total liabilities	(1,674)	(1,618)
Total equity	(6,125)	(6,119)
Total liabilities and equity	$ (7,799)	$ (7,737)

Condensed Consolidating Finan58

Condensed Consolidating Financial Information - Condensed Consolidating Statements of Cash Flows (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Condensed Financial Statements, Captions [Line Items]
Net cash provided by (used in) operating activities	$ 6	$ 29
Cash flows from investing activities:
Cash invested in fixed assets	(47)	(40)
Disposition of assets	5	0
Increase in countervailing duties cash deposits	(6)	0
Increase (decrease) of notes receivable from affiliates	0
Net cash provided by (used in) investing activities	(48)	(40)
Cash flows from financing activities:
Borrowings under revolving credit facility	20	0
Increase (decrease) of notes payable to affiliates	0
Net cash provided by (used in) financing activities	20	0
Effect of exchange rate changes on cash and cash equivalents	1	(2)
Net increase (decrease) in cash and cash equivalents	(21)	(13)
Cash and cash equivalents:
Beginning of period	58	337
End of period	37	324
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
Increase in countervailing duties cash deposits	0
Increase (decrease) of notes receivable from affiliates	0
Net cash provided by (used in) investing activities	0	0
Cash flows from financing activities:
Borrowings under revolving credit facility	0
Increase (decrease) of notes payable to affiliates	0
Net cash provided by (used in) financing activities	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	17	34
Cash flows from investing activities:
Cash invested in fixed assets	(31)	(14)
Disposition of assets	0
Increase in countervailing duties cash deposits	(6)
Increase (decrease) of notes receivable from affiliates	(3)
Net cash provided by (used in) investing activities	(40)	(14)
Cash flows from financing activities:
Borrowings under revolving credit facility	20
Increase (decrease) of notes payable to affiliates	0
Net cash provided by (used in) financing activities	20
Effect of exchange rate changes on cash and cash equivalents	0	0
Net increase (decrease) in cash and cash equivalents	(3)	20
Cash and cash equivalents:
Beginning of period	13	257
End of period	10	277
Non-Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Net cash provided by (used in) operating activities	(11)	(5)
Cash flows from investing activities:
Cash invested in fixed assets	(16)	(26)
Disposition of assets	5
Increase in countervailing duties cash deposits	0
Increase (decrease) of notes receivable from affiliates	0
Net cash provided by (used in) investing activities	(11)	(26)
Cash flows from financing activities:
Borrowings under revolving credit facility	0
Increase (decrease) of notes payable to affiliates	3
Net cash provided by (used in) financing activities	3
Effect of exchange rate changes on cash and cash equivalents	1	(2)
Net increase (decrease) in cash and cash equivalents	(18)	(33)
Cash and cash equivalents:
Beginning of period	45	80
End of period	27	47
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
Increase in countervailing duties cash deposits	0
Increase (decrease) of notes receivable from affiliates	3
Net cash provided by (used in) investing activities	3	0
Cash flows from financing activities:
Borrowings under revolving credit facility	0
Increase (decrease) of notes payable to affiliates	(3)
Net cash provided by (used in) financing activities	(3)
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)	3 Months Ended
	Mar. 31, 2016
Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Percentage owned of material U.S. subsidiaries	100.00%

Subsequent Event Subsequent E60

Subsequent Event Subsequent Events (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Sep. 30, 2016
Subsequent Event [Line Items]
Closure costs, impairment and other related charges	$ 0	$ 6
Accelerated depreciation		$ 2
Paper mill in Augusta [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Closure costs, impairment and other related charges			$ 20
Accelerated depreciation			30
Curtailment gain			$ 15