Resolute Forest Products (RFP) 10-Q 9 Nov 16 2016 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2016	Oct. 31, 2016
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q3
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		89,507,379

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Millions, $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Income Statement [Abstract]
Sales		$ 888	$ 905	$ 2,656	$ 2,751
Costs and expenses:
Cost of sales, excluding depreciation, amortization and distribution costs		681	687	2,026	2,097
Depreciation and amortization	[1]	51	59	157	176
Distribution costs		109	117	331	348
Selling, general and administrative expenses		37	34	115	115
Closure costs, impairment and other related charges		0	2	37	8
Net gain on disposition of assets		0	0	(2)	0
Operating income (loss)		10	6	(8)	7
Interest expense		(10)	(9)	(29)	(32)
Other income (expense), net		1	(1)	14	5
Income (loss) before income taxes		1	(4)	(23)	(20)
Income tax benefit (provision)		14	(2)	(9)	(22)
Net income (loss) including noncontrolling interests		15	(6)	(32)	(42)
Net income attributable to noncontrolling interests		(1)	0	(4)	(1)
Net income (loss) attributable to Resolute Forest Products Inc.		$ 14	$ (6)	$ (36)	$ (43)
Net income (loss) per share attributable to Resolute Forest Products Inc. common shareholders:
Basic (in dollars per share)		$ 0.16	$ (0.07)	$ (0.40)	$ (0.46)
Diluted (in dollars per share)		$ 0.15	$ (0.07)	$ (0.40)	$ (0.46)
Weighted-average number of Resolute Forest Products Inc. common shares outstanding:
Basic		89.9	91.1	89.8	93.3
Diluted		90.4	91.1	89.8	93.3
[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 and nine months ended September 30, 2016 as follows:(Unaudited, in millions)Market PulpTissueWood ProductsNewsprintSpecialtyPapersTotalThird quarter 2016$(4) $— $(3) $6 $(2) $(3) First nine months 2016 (14) — (9) 18 (4) (9)

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Statement of Comprehensive Income [Abstract]
Net income (loss) including noncontrolling interests	$ 15	$ (6)	$ (32)	$ (42)
Unamortized prior service credits
Change in unamortized prior service credits	(4)	(4)	(12)	(12)
Income tax provision	0	0	0	0
Change in unamortized prior service credits, net of tax	(4)	(4)	(12)	(12)
Unamortized actuarial losses
Change in unamortized actuarial losses	12	20	36	60
Income tax provision	(3)	(4)	(9)	(13)
Change in unamortized actuarial losses, net of tax	9	16	27	47
Foreign currency translation	(1)	(1)	0	(3)
Other comprehensive income (loss), net of tax	4	11	15	32
Comprehensive income (loss) including noncontrolling interests	19	5	(17)	(10)
Comprehensive income attributable to noncontrolling interests	(1)	0	(4)	(1)
Comprehensive income (loss) attributable to Resolute Forest Products Inc.	$ 18	$ 5	$ (21)	$ (11)

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Millions	Sep. 30, 2016	Dec. 31, 2015
Current assets:
Cash and cash equivalents	$ 55	$ 58
Accounts receivable, net:
Trade	374	377
Other	74	92
Inventories, net	561	541
Other current assets	45	43
Total current assets	1,109	1,111
Fixed assets, net	1,839	1,810
Amortizable intangible assets, net	99	105
Goodwill	61	59
Deferred income tax assets	1,022	982
Other assets	182	153
Total assets	4,312	4,220
Current liabilities:
Accounts payable and accrued liabilities	476	436
Current portion of long-term debt	1	1
Total current liabilities	477	437
Long-term debt, net of current portion	726	590
Pension and other postretirement benefit obligations	1,116	1,186
Deferred income tax liabilities	2	2
Other liabilities	55	60
Total liabilities	2,376	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 September 30, 2016 and December 31, 2015	0	0
Additional paid-in capital	3,773	3,765
Deficit	(1,162)	(1,126)
Accumulated other comprehensive loss	(572)	(587)
Treasury stock at cost, 28.0 shares as of September 30, 2016 and December 31, 2015	(120)	(120)
Total Resolute Forest Products Inc. shareholders’ equity	1,919	1,932
Noncontrolling interests	17	13
Total equity	1,936	1,945
Total liabilities and equity	$ 4,312	$ 4,220

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares shares in Millions	Sep. 30, 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	10		10
Net income (loss)	(42)			(43)			1
Purchases of treasury stock	(59)					(59)
Other comprehensive income (loss), net of tax	32				32		0
Ending balance at Sep. 30, 2015	2,058	0	3,764	(912)	(686)	(120)	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	8		8
Net income (loss)	(32)			(36)			4
Other comprehensive income (loss), net of tax	15				15		0
Ending balance at Sep. 30, 2016	$ 1,936	$ 0	$ 3,773	$ (1,162)	$ (572)	$ (120)	$ 17

Consolidated Statements of Cha7

Consolidated Statements of Changes in Equity (Parenthetical) - shares shares in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Statement of Stockholders' Equity [Abstract]
Share repurchase program, shares, repurchased	0	2.3	0	5.5

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Millions		9 Months Ended
		Sep. 30, 2016	Sep. 30, 2015
Cash flows from operating activities:
Net income (loss) including noncontrolling interests		$ (32)	$ (42)
Adjustments to reconcile net loss including noncontrolling interests to net cash provided by operating activities:
Share-based compensation		8	10
Depreciation and amortization	[1]	157	176
Closure costs, impairment and other related charges		36	2
Inventory write-downs related to closures		5	1
Deferred income taxes		5	26
Net pension contributions and other postretirement benefit payments		(102)	(66)
Net gain on disposition of assets		(2)	0
(Gain) loss on translation of foreign currency denominated deferred income taxes		(53)	160
Loss (gain) on translation of foreign currency denominated pension and other postretirement benefit obligations		44	(148)
Gain on disposition of equity method investment	[2]	(5)	0
Net planned major maintenance payments		(6)	(12)
Changes in working capital:
Accounts receivable		21	24
Inventories		(27)	4
Other current assets		(3)	(7)
Accounts payable and accrued liabilities		7	(45)
Other, net		(2)	7
Net cash provided by operating activities		51	90
Cash flows from investing activities:
Cash invested in fixed assets		(177)	(123)
Disposition of assets		5	0
Increase in countervailing duty cash deposits		(17)	0
Decrease (increase) in deposit requirements for letters of credit, net		0	(5)
Net cash provided by (used in) investing activities		(189)	(128)
Cash flows from financing activities:
Net borrowings under revolving credit facilities		90	0
Issuance of long-term debt		46	0
Payments of debt		(1)	0
Payments of financing and credit facility fees		(1)	(3)
Purchases of treasury stock		0	(59)
Net cash provided by (used in) financing activities		134	(62)
Effect of exchange rate changes on cash and cash equivalents		1	(2)
Net increase (decrease) in cash and cash equivalents		(3)	(102)
Cash and cash equivalents:
Beginning of period		58	337
End of period		$ 55	$ 235
[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 and nine months ended September 30, 2016 as follows:(Unaudited, in millions)Market PulpTissueWood ProductsNewsprintSpecialtyPapersTotalThird quarter 2016$(4) $— $(3) $6 $(2) $(3) First nine months 2016 (14) — (9) 18 (4) (9)
[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	9 Months Ended
	Sep. 30, 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 September 30, 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 . Certain prior period amounts in our Consolidated Balance Sheets and footnotes have been reclassified to conform to the 2016 presentation. The reclassifications had no effect on total assets. Change in depreciable lives of machinery and equipment We periodically review the estimated economic useful lives of our fixed assets. Based on this review, during the first quarter of 2016, we prospectively 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, effective January 1, 2016, 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 and nine months ended September 30, 2016 was to reduce “Depreciation and amortization”, and increase “ Net income (loss) attributable to Resolute Forest Products Inc. ”, and basic and diluted “ Net income (loss) per share attributable to Resolute Forest Products Inc. common shareholders ” in our Consolidated Statement of Operations as follows: (Unaudited, in millions, except per share amounts) Three Months Ended September 30, 2016 Nine Months Ended September 30, 2016 Depreciation and amortization $ 3 $ 9 Net income (loss) attributable to Resolute Forest Products Inc. 2 5 Basic net income (loss) per share attributable to Resolute Forest Products Inc. 0.02 0.06 Diluted net income (loss) per share attributable to Resolute Forest Products Inc. 0.02 0.06 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. In June 2016, the FASB issued ASU 2016-13, “Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments,” which introduces the current expected credit losses model in the estimation of credit losses on financial instruments. This update is effective retrospectively for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years, with early adoption permitted for fiscal years beginning after December 15, 2018. We are still evaluating the impact of this standard on our results of operations and financial position. In August 2016, the FASB issued ASU 2016-15, “Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments,” which is intended to reduce diversity in practice in how certain transactions are classified in the statement of cash flows. This update is effective for fiscal years beginning after December 15, 2017, 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 basis. The adoption of this accounting guidance will not materially impact the presentation of our cash flows. In October 2016, the FASB issued ASU 2016-16, “Intra-Entity Transfers of Assets Other Than Inventory,” which eliminates the deferral of the tax effects of intra-entity asset transfers other than inventory until the transferred assets are sold to a third party or recovered through use. This update is effective on a modified retrospective approach for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. As early adoption is permitted as of the beginning of an annual period, we plan to adopt this ASU as of January 1, 2017, with a cumulative-effect adjustment to “Deficit” in our Consolidated Balance Sheet as of that date. The adoption of this accounting guidance will impact the presentation of our Consolidated Balance Sheets.

Acquisition of Atlas Inc. Acqui

Acquisition of Atlas Inc. Acquisition of Atlas Inc.	9 Months Ended
	Sep. 30, 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 2016, we recorded measurement period adjustments to the purchase price allocation 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” by $2 million and decreased “Fixed assets, net” and “Amortizable intangible assets, net,” each by $1 million, in our Consolidated Balance Sheet as of September 30, 2016 . We are still in the process of evaluating new information relating to facts and circumstances that existed as of the acquisition date to validate the valuation of certain acquired intangibles assets, which will result in a reallocation of the purchase price. We are presently finalizing the amounts of the reallocation of the purchase price and expect to record a decrease to “Amortizable intangible assets, net,” which could range from $25 million to $35 million, and a corresponding increase to “Goodwill,” net of tax of approximately $10 million, in our Consolidated Balance Sheet in the fourth quarter of 2016, prior to the completion of the measurement period, as permitted. The amount of Atlas Paper’s sales and net loss included in our Consolidated Statement of Operations were $23 million and $5 million , respectively, for the three months ended September 30, 2016 and were $70 million and $11 million , respectively, for the nine months ended September 30, 2016 . The following unaudited pro forma information for the three and nine months ended September 30, 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 September 30, 2015 Nine Months Ended September 30, 2015 Sales $ 931 $ 2,825 Net loss attributable to Resolute Forest Products Inc. (7 ) (44 ) Basic net loss per share attributable to Resolute Forest Products Inc. (0.08 ) (0.47 ) Diluted net loss per share attributable to Resolute Forest Products Inc. (0.08 ) (0.47 )

Closure Costs, Impairment and O

Closure Costs, Impairment and Other Related Charges	9 Months Ended
	Sep. 30, 2016
Restructuring and Related Activities [Abstract]
Closure Costs, Impairment and Other Related Charges	Note 3. Closure Costs, Impairment and Other Related Charges Closure costs, impairment and other related charges for the three and nine months ended September 30, 2016 , were comprised of the following: (Unaudited, in millions) Accelerated Depreciation Severance and Other Costs Total Permanent closure Paper machine in Augusta, Georgia Third quarter $ — $ — $ — First nine months 32 4 36 Other Third quarter — — — First nine months 1 — 1 Total Third quarter $ — $ — $ — First nine months 33 4 37 Closure costs, impairment and other related charges for the three and nine months ended September 30, 2015 , were comprised of the following: (Unaudited, in millions) Impairment of Assets Accelerated Depreciation Severance and Other Costs Total Permanent closures Paper mill in Iroquois Falls, Ontario Third quarter $ 1 $ 1 $ (1 ) $ 1 First nine months 1 1 4 6 Paper machine in Clermont, Quebec Third quarter — — — — First nine months — 2 — 2 Other Third quarter — — 1 1 First nine months — — — — Total Third quarter $ 1 $ 1 $ — $ 2 First nine months 1 3 4 8

Other Income (Expense), Net

Other Income (Expense), Net	9 Months Ended
	Sep. 30, 2016
Other Income and Expenses [Abstract]
Other (Expense) Income, Net	Note 4. Other Income (Expense), Net Other income (expense), net for the three and nine months ended September 30, 2016 and 2015 , was comprised of the following: Three Months Ended Nine Months Ended (Unaudited, in millions) 2016 2015 2016 2015 Foreign exchange (loss) gain $ — $ (5 ) $ 3 $ (2 ) Gain on disposition of equity method investment (1) — — 5 — Miscellaneous income 1 4 6 7 $ 1 $ (1 ) $ 14 $ 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)	9 Months Ended
	Sep. 30, 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 nine months ended September 30, 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) (12 ) 27 — 15 Balance as of September 30, 2016 $ 72 $ (640 ) $ (4 ) $ (572 ) (1) See the table below for details about these reclassifications. The reclassifications out of accumulated other comprehensive loss for the nine months ended September 30, 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 $ (12 ) Cost of sales, excluding depreciation, amortization and distribution costs (1) — Income tax benefit (provision) $ (12 ) Net of tax Unamortized Actuarial Losses Amortization of actuarial losses $ 36 Cost of sales, excluding depreciation, amortization and distribution costs (1) (9 ) Income tax benefit (provision) $ 27 Net of tax Total Reclassifications $ 15 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	9 Months Ended
	Sep. 30, 2016
Earnings Per Share [Abstract]
Net Income (Loss) Per Share	Note 6. Net Income (Loss) Per Share The weighted-average number of outstanding stock options and nonvested equity-classified restricted stock units, deferred stock units and performance stock units (collectively, “stock unit awards”) for the three and nine months ended September 30, 2016 and 2015 , was as follows: Three Months Ended Nine Months Ended (Unaudited, in millions) 2016 2015 (1) 2016 (1) 2015 (1) Stock options 1.5 1.5 1.5 1.6 Stock unit awards 2.1 1.2 2.2 1.2 (1) 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.

Inventories, Net

Inventories, Net	9 Months Ended
	Sep. 30, 2016
Inventory Disclosure [Abstract]
Inventories, Net	Note 7. Inventories, Net Inventories, net as of September 30, 2016 and December 31, 2015 , were comprised of the following: (Unaudited, in millions) September 30, December 31, Raw materials and work in process $ 169 $ 152 Finished goods 175 179 Mill stores and other supplies 217 210 $ 561 $ 541 During the nine months ended September 30, 2016, we recorded charges of $5 million for write-downs of mill stores and other supplies, primarily as a result of the permanent closure of a newsprint machine at our Augusta mill. These charges were included in “Cost of sales, excluding depreciation, amortization and distribution costs” in our Consolidated Statements of Operations.

Long-Term Debt

Long-Term Debt	9 Months Ended
	Sep. 30, 2016
Debt Disclosure [Abstract]
Long-Term Debt	Note 8. Long-Term Debt Overview Long-term debt, including current portion, as of September 30, 2016 and December 31, 2015 , was comprised of the following: (Unaudited, in millions) September 30, December 31, 5.875% senior notes due 2023: Principal amount $ 600 $ 600 Deferred financing costs (6 ) (7 ) Unamortized discount (4 ) (4 ) Total senior notes due 2023 590 589 Term loan due 2025 46 — Borrowings under revolving credit facilities 90 — Capital lease obligation 1 2 Total debt 727 591 Less: Current portion of long-term debt (1 ) (1 ) Long-term debt, net of current portion $ 726 $ 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 $522 million and $440 million as of September 30, 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 September 30, 2016 , we had $376 million of availability under the ABL Credit Facility, net of $40 million of borrowings and $29 million of ordinary course letters of credit outstanding. As of September 30, 2016, the fair value of the ABL Credit Facility approximated its carrying value as the variable interest rates reflect current interest rates for financial instruments with similar characteristics and maturities (Level 2). Senior Secured Credit Facility On September 7, 2016, we entered into a senior secured credit facility (the “Senior Secured Credit Facility”) for up to $185 million . The Senior Secured Credit Facility provides a term loan of $46 million with a maturity date of September 7, 2025 (“Term Loan”), a revolving credit facility of up to $139 million with a maturity date of September 7, 2022 (“Revolving Credit Facility”), and also provides an uncommitted option to increase the Senior Secured Credit Facility by up to $175 million , subject to certain terms and conditions. The obligations under the Senior Secured Credit Facility are guaranteed by certain material U.S. subsidiaries of the Company and are secured by a first priority mortgage on the real property of our Calhoun, Tennessee, facility and a first priority security interest on the fixtures and equipment located therein. Interest rates under the Senior Secured Credit Facility are based, at the Company’s election, on either a floating rate based on the London Interbank Offered Rate (“LIBOR”), or a base rate, in each case plus a spread over the index. The base rate is the highest of (i) the prime rate; (ii) the federal funds effective rate plus 0.5% ; and (iii) the one-month LIBOR rate plus 1% . The applicable spread over the index fluctuates quarterly based upon the Company’s capitalization ratio, which is defined as the ratio of the Company’s funded indebtedness to the sum of the Company’s funded indebtedness and its net worth. For the Term Loan, the initial applicable spread is 1% for base rate loans and 2% for LIBOR rate loans and thereafter will range from 0.875% to 1.5% for base rate loans, and from 1.875% to 2.5% for LIBOR rate loans. For loans under the Revolving Credit Facility, the initial applicable spread is 0.625% for base rate loans and 1.625% for LIBOR rate loans and thereafter will range from 0.5% to 1.125% for base rate loans, and from 1.5% to 2.125% for LIBOR rate loans. The Senior Secured Credit Facility was issued by eight lenders within the farm credit system and will be eligible for patronage refunds. Patronage refunds are distributions of profits from lenders in the farm credit system, which are cooperatives that are required to distribute profits to their members. Patronage distributions, which are made in either cash or stock, are received in the year after they were earned. Future refunds will be dependent on future farm credit lender profits, made at the discretion of each farm credit lender. In addition to paying interest on outstanding principal under the Senior Secured Credit Facility, we are required to pay a fee in respect of unutilized commitments under the Revolving Credit Facility equal to 0.325% per annum when average daily utilization under the Revolving Credit Facility for the prior fiscal quarter is less than or equal to 35% of the total revolving commitments, and 0.275% per annum when average daily utilization under the Revolving Credit Facility for the prior fiscal quarter is greater than 35% of the total revolving commitments. The fee for unutilized commitments will be 0.325% per annum initially. Base rate loans under the Senior Secured Credit Facility may be repaid from time to time at our discretion without premium or penalty. LIBOR rate loans may be repaid from time to time at our discretion, subject to breakage costs, if any. Amounts repaid on the Term Loan may not be subsequently re-borrowed. Principal amounts under the Revolving Credit Facility may be drawn, repaid, and redrawn until September 6, 2022. Pursuant to the Senior Secured Credit Facility, we are also required to maintain a capitalization ratio not greater than 45% at all times, available liquidity of not less than $100 million , and a collateral coverage ratio of not less than 1.8 to 1.0 (each as defined in the Senior Secured Credit Facility). In addition, the Senior Secured Credit Facility contains certain covenants applicable to the Company and its subsidiaries, including, among others: (i) requirements to deliver financial statements, other reports and notices; (ii) restrictions on the existence or incurrence and repayment of indebtedness; (iii) restrictions on the existence or incurrence of liens; (iv) restrictions on the Company and certain of its subsidiaries making certain restricted payments; (v) restrictions on making certain investments; (vi) restrictions on certain mergers, consolidations, and asset dispositions; (vii) restrictions on transactions with affiliates; and (viii) restrictions on modifications to material indebtedness. The Senior Secured Credit Facility includes customary representations and warranties, and, subject to customary grace periods and notice requirements, also contains certain customary events of default. As of September 30, 2016 , we had $89 million of availability under the Revolving Credit Facility, net of $50 million of borrowings. As of September 30, 2016, the fair values of the Term Loan and Revolving Credit Facility approximated their carrying values as the variable interest rates reflect current interest rates for financial instruments with similar characteristics and maturities (Level 2). Capital lease obligation We have a capital lease obligation for a warehouse with a maturity date of December 1, 2017, which can be renewed for 20 years at our option. Minimum monthly payments are determined by an escalatory price clause.

Employee Benefit Plans

Employee Benefit Plans	9 Months Ended
	Sep. 30, 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 and nine months ended September 30, 2016 and 2015 , were as follows: Pension Plans: Three Months Ended Nine Months Ended (Unaudited, in millions) 2016 2015 2016 2015 Service cost $ 5 $ 5 $ 15 $ 17 Interest cost 54 56 161 172 Expected return on plan assets (62 ) (64 ) (185 ) (198 ) Amortization of actuarial losses 13 21 40 63 Amortization of prior service credits — — (1 ) (1 ) $ 10 $ 18 $ 30 $ 53 OPEB Plans: Three Months Ended Nine Months Ended (Unaudited, in millions) 2016 2015 2016 2015 Service cost $ 1 $ 1 $ 1 $ 1 Interest cost 2 1 6 5 Amortization of actuarial gains (1 ) (1 ) (4 ) (3 ) Amortization of prior service credits (4 ) (4 ) (11 ) (11 ) $ (2 ) $ (3 ) $ (8 ) $ (8 ) Defined contribution plans Our expense for the defined contribution plans totaled $6 million and $5 million for the three months ended September 30, 2016 and 2015, respectively, and $16 million and $15 million for the nine months ended September 30, 2016 and 2015, respectively.

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2016
Income Tax Disclosure [Abstract]
Income Taxes	Note 10. Income Taxes The income tax benefit (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 and nine months ended September 30, 2016 and 2015 , as a result of the following: Three Months Ended Nine Months Ended (Unaudited, in millions) 2016 2015 2016 2015 Income (loss) before income taxes $ 1 $ (4 ) $ (23 ) $ (20 ) Income tax benefit (provision): Expected income tax benefit — 1 8 7 Changes resulting from: Valuation allowance (1) (20 ) (16 ) (65 ) (43 ) Adjustments for unrecognized tax benefits (2) 37 2 37 3 Foreign exchange (5 ) (8 ) (2 ) (15 ) State income taxes, net of federal income tax benefit 2 1 5 3 Foreign tax rate differences 4 3 12 6 Effect of change in tax rates (3) — 18 — 18 Other, net (4) (4 ) (3 ) (4 ) (1 ) $ 14 $ (2 ) $ (9 ) $ (22 ) (1) We recorded a valuation allowance of $20 million and $16 million for the three months ended September 30, 2016 and 2015, respectively, and $65 million and $43 million for the nine months ended September 30, 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. (2) During the three months ended September 30, 2016, we recorded tax benefits of $37 million, almost all of which related to the release of previously unrecognized tax benefits due to the lapse of the statute of limitations of the applicable jurisdictions. (3) During the three months ended September 30, 2015, we recorded an income tax benefit of $18 million as a result of a change in tax rates on deferred income taxes, primarily due to an intercompany asset transfer in connection with an operating company realignment. (4) During the three months ended September 30, 2016, we recorded an income tax provision of $4 million upon the completion of a tax audit. Deferred tax charge As a result of a gain on an intercompany asset transfer in connection with an operating company realignment in 2015, a $36 million income tax provision was deferred and recorded in “Other assets” in our Consolidated Balance Sheet as of September 30, 2016 . This deferred tax charge is amortized, as the underlying assets are consumed or sold to an unrelated party, in “ Income tax benefit (provision) ” in our Consolidated Statements of Operations.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 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 September 30, 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. On May 23, 2016, the Company filed a motion to dismiss the complaint. 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. Resolute has appealed the determination of Commerce to a bi-national panel under the North American Free Trade Agreement. A hearing on that appeal was held on October 25, 2016, and Resolute is waiting for the panel's decision. Based on our current operating parameters, the cash deposits could be as high as $25 million per year. As of September 30, 2016 , we have made $21 million of cash deposits. 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 nine months ended September 30, 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 September 30, 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 September 30, 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 $9 million and $12 million of environmental liabilities as of September 30, 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 September 30, 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 “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 September 30, 2016 ) offered in 2007 toward the construction of an electricity-producing turbine, should we fail to restart our Fort Frances, Ontario, 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 January 2, 2017. 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 September 30, 2016 .

Share Capital Share Capital

Share Capital Share Capital	9 Months Ended
	Sep. 30, 2016
Equity [Abstract]
Share capital	Note 12. Share Capital On May 28, 2015, our board of directors authorized a $50 million increase to our existing $100 million share repurchase program, which was originally launched in May of 2012. During the three and nine months ended September 30, 2015, we repurchased 2.3 million and 5.5 million shares, respectively, at a cost of $22 million and $59 million, respectively. We did not repurchase any shares during the three and nine months ended September 30, 2016 . There remains $24 million under the program.

Segment Information

Segment Information	9 Months Ended
	Sep. 30, 2016
Segment Reporting [Abstract]
Segment Information	Note 13. 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 income (loss) ” in our Consolidated Statements of Operations are allocated to our segments, since those items are reviewed separately by management. For the same reason, closure costs, impairment and other related charges, inventory write-downs related to closures, start-up costs, gains and losses 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 are allocated to our segments, with the exception of certain discretionary charges and credits, which we present under “corporate and other.” Information about certain segment data for the three and nine months ended September 30, 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 Third quarter 2016 $ 198 $ 23 $ 168 $ 242 $ 257 $ 888 $ — $ 888 2015 230 — 131 258 286 905 — 905 First nine months 2016 619 70 432 756 779 2,656 — 2,656 2015 679 — 404 838 830 2,751 — 2,751 Depreciation and amortization (3) Third quarter 2016 $ 10 $ 2 $ 7 $ 17 $ 11 $ 47 $ 4 $ 51 2015 14 — 9 16 18 57 2 59 First nine months 2016 28 6 23 56 34 147 10 157 2015 40 — 26 48 54 168 8 176 Operating income (loss) Third quarter 2016 $ 5 $ (5 ) $ 36 $ (8 ) $ (2 ) $ 26 $ (16 ) $ 10 2015 22 — 9 (10 ) 9 30 (24 ) 6 First nine months 2016 37 (11 ) 52 (16 ) 21 83 (91 ) (8 ) 2015 59 — 10 (10 ) 31 90 (83 ) 7 (1) Market pulp sales excluded inter-segment sales of $11 million and $5 million for the three months ended September 30, 2016 and 2015, respectively, and $26 million and $13 million for the nine months ended September 30, 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 $4 million and $6 million f or the three months ended September 30, 2016 and 2015, respectively, and $14 million and $15 million for the nine months ended September 30, 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 and nine months ended September 30, 2016 as follows: (Unaudited, in millions) Market Pulp Tissue Wood Products Newsprint Specialty Papers Total Third quarter 2016 $ (4 ) $ — $ (3 ) $ 6 $ (2 ) $ (3 ) First nine months 2016 (14 ) — (9 ) 18 (4 ) (9 )

Condensed Consolidating Financi

Condensed Consolidating Financial Information	9 Months Ended
	Sep. 30, 2016
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Condensed Consolidating Financial Information	Note 14. 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 Income (Loss) for the three and nine months ended September 30, 2016 and 2015 , the Balance Sheets as of September 30, 2016 and December 31, 2015 , and the Statements of Cash Flows for the nine months ended September 30, 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 INCOME (LOSS) For the Three Months Ended September 30, 2016 (Unaudited, in millions) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Consolidating Adjustments Consolidated Sales $ — $ 722 $ 549 $ (383 ) $ 888 Costs and expenses: Cost of sales, excluding depreciation, amortization and distribution costs — 684 377 (380 ) 681 Depreciation and amortization — 19 32 — 51 Distribution costs — 43 66 — 109 Selling, general and administrative expenses 5 14 18 — 37 Operating (loss) income (5 ) (38 ) 56 (3 ) 10 Interest expense (20 ) — (3 ) 13 (10 ) Other income, net — 11 3 (13 ) 1 Equity in income of subsidiaries 39 11 — (50 ) — Income (loss) before income taxes 14 (16 ) 56 (53 ) 1 Income tax benefit — — 13 1 14 Net income (loss) including noncontrolling interests 14 (16 ) 69 (52 ) 15 Net income attributable to noncontrolling interests — — (1 ) — (1 ) Net income (loss) attributable to Resolute Forest Products Inc. $ 14 $ (16 ) $ 68 $ (52 ) $ 14 Comprehensive income (loss) attributable to Resolute Forest Products Inc. $ 18 $ (19 ) $ 75 $ (56 ) $ 18 CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE (LOSS) INCOME For the Nine Months Ended September 30, 2016 (Unaudited, in millions) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Consolidating Adjustments Consolidated Sales $ — $ 2,193 $ 1,602 $ (1,139 ) $ 2,656 Costs and expenses: Cost of sales, excluding depreciation, amortization and distribution costs — 2,067 1,095 (1,136 ) 2,026 Depreciation and amortization — 62 95 — 157 Distribution costs — 126 205 — 331 Selling, general and administrative expenses 15 46 54 — 115 Closure costs, impairment and other related charges — 37 — — 37 Net gain on disposition of assets — — (2 ) — (2 ) Operating (loss) income (15 ) (145 ) 155 (3 ) (8 ) Interest expense (59 ) — (9 ) 39 (29 ) Other income, net — 46 7 (39 ) 14 Equity in income (loss) of subsidiaries 38 (11 ) — (27 ) — (Loss) income before income taxes (36 ) (110 ) 153 (30 ) (23 ) Income tax provision — (1 ) (9 ) 1 (9 ) Net (loss) income including noncontrolling interests (36 ) (111 ) 144 (29 ) (32 ) Net income attributable to noncontrolling interests — — (4 ) — (4 ) Net (loss) income attributable to Resolute Forest Products Inc. $ (36 ) $ (111 ) $ 140 $ (29 ) $ (36 ) Comprehensive (loss) income attributable to Resolute Forest Products Inc. $ (21 ) $ (120 ) $ 164 $ (44 ) $ (21 ) CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) For the Three Months Ended September 30, 2015 (Unaudited, in millions) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Consolidating Adjustments Consolidated Sales $ — $ 748 $ 544 $ (387 ) $ 905 Costs and expenses: Cost of sales, excluding depreciation, amortization and distribution costs — 696 381 (390 ) 687 Depreciation and amortization — 23 36 — 59 Distribution costs — 43 74 — 117 Selling, general and administrative expenses 3 12 19 — 34 Closure costs, impairment and other related charges — — 2 — 2 Operating (loss) income (3 ) (26 ) 32 3 6 Interest expense (19 ) — (3 ) 13 (9 ) Other (expense) income, net (1 ) 11 2 (13 ) (1 ) Equity in income of subsidiaries 17 6 — (23 ) — (Loss) income before income taxes (6 ) (9 ) 31 (20 ) (4 ) Income tax provision — — (1 ) (1 ) (2 ) Net (loss) income including noncontrolling interests (6 ) (9 ) 30 (21 ) (6 ) Net income attributable to noncontrolling interests — — — — — Net (loss) income attributable to Resolute Forest Products Inc. $ (6 ) $ (9 ) $ 30 $ (21 ) $ (6 ) Comprehensive income (loss) attributable to Resolute Forest Products Inc. $ 5 $ (9 ) $ 41 $ (32 ) $ 5 CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE (LOSS) INCOME For the Nine Months Ended September 30, 2015 (Unaudited, in millions) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Consolidating Adjustments Consolidated Sales $ — $ 2,246 $ 1,684 $ (1,179 ) $ 2,751 Costs and expenses: Cost of sales, excluding depreciation, amortization and distribution costs — 2,076 1,202 (1,181 ) 2,097 Depreciation and amortization — 69 107 — 176 Distribution costs — 125 223 — 348 Selling, general and administrative expenses 9 38 68 — 115 Closure costs, impairment and other related charges — — 8 — 8 Operating (loss) income (9 ) (62 ) 76 2 7 Interest expense (55 ) (2 ) (7 ) 32 (32 ) Other (expense) income, net (2 ) 32 7 (32 ) 5 Equity in income of subsidiaries 23 6 — (29 ) — (Loss) income before income taxes (43 ) (26 ) 76 (27 ) (20 ) Income tax benefit (provision) — 4 (25 ) (1 ) (22 ) Net (loss) income including noncontrolling interests (43 ) (22 ) 51 (28 ) (42 ) Net income attributable to noncontrolling interests — — (1 ) — (1 ) Net (loss) income attributable to Resolute Forest Products Inc. $ (43 ) $ (22 ) $ 50 $ (28 ) $ (43 ) Comprehensive (loss) income attributable to Resolute Forest Products Inc. $ (11 ) $ (22 ) $ 82 $ (60 ) $ (11 ) CONDENSED CONSOLIDATING BALANCE SHEET As of September 30, 2016 (Unaudited, in millions) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Consolidating Adjustments Consolidated Assets Current assets: Cash and cash equivalents $ — $ 21 $ 34 $ — $ 55 Accounts receivable, net — 304 144 — 448 Accounts receivable from affiliates — 458 363 (821 ) — Inventories, net — 250 320 (9 ) 561 Note, advance and interest receivable from parent — 377 — (377 ) — Notes and interest receivable from affiliates — 48 — (48 ) — Other current assets — 27 18 — 45 Total current assets — 1,485 879 (1,255 ) 1,109 Fixed assets, net — 697 1,142 — 1,839 Amortizable intangible assets, net — 43 56 — 99 Goodwill — 61 — — 61 Deferred income tax assets — — 1,020 2 1,022 Note receivable from parent — 428 — (428 ) — Note receivable from affiliate — 111 — (111 ) — Investments in consolidated subsidiaries and affiliates 4,120 2,036 — (6,156 ) — Other assets — 58 124 — 182 Total assets $ 4,120 $ 4,919 $ 3,221 $ (7,948 ) $ 4,312 Liabilities and equity Current liabilities: Accounts payable and accrued liabilities $ 13 $ 220 $ 243 $ — $ 476 Current portion of long-term debt — 1 — — 1 Accounts payable to affiliates 458 363 — (821 ) — Note, advance and interest payable to subsidiaries 377 — — (377 ) — Notes and interest payable to affiliate — — 48 (48 ) — Total current liabilities 848 584 291 (1,246 ) 477 Long-term debt, net of current portion 590 136 — — 726 Note payable to subsidiary 428 — — (428 ) — Note payable to affiliate — — 111 (111 ) — Pension and other postretirement benefit obligations — 332 784 — 1,116 Deferred income tax liabilities — 1 1 — 2 Other liabilities — 24 31 — 55 Total liabilities 1,866 1,077 1,218 (1,785 ) 2,376 Total equity 2,254 3,842 2,003 (6,163 ) 1,936 Total liabilities and equity $ 4,120 $ 4,919 $ 3,221 $ (7,948 ) $ 4,312 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 — 323 146 — 469 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 — 21 22 — 43 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 Nine Months Ended September 30, 2016 (Unaudited, in millions) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Consolidating Adjustments Consolidated Net cash provided by operating activities $ — $ 21 $ 30 $ — $ 51 Cash flows from investing activities: Cash invested in fixed assets — (126 ) (51 ) — (177 ) Disposition of assets — — 5 — 5 Increase in countervailing duty cash deposits — (17 ) — — (17 ) Increase in notes receivable from affiliate — (4 ) — 4 — Net cash used in investing activities — (147 ) (46 ) 4 (189 ) Cash flows from financing activities: Net borrowings under revolving credit facilities — 90 — — 90 Issuance of long-term debt — 46 — — 46 Payments of debt — (1 ) — — (1 ) Payments of financing and credit facility fees — (1 ) — — (1 ) Increase in notes payable to affiliate — — 4 (4 ) — Net cash provided by financing activities — 134 4 (4 ) 134 Effect of exchange rate changes on cash and cash equivalents — — 1 — 1 Net increase (decrease) in cash and cash equivalents — 8 (11 ) — (3 ) Cash and cash equivalents: Beginning of period — 13 45 — 58 End of period $ — $ 21 $ 34 $ — $ 55 CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the Nine Months Ended September 30, 2015 (Unaudited, in millions) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Consolidating Adjustments Consolidated Net cash provided by (used in) operating activities $ — $ 106 $ (16 ) $ — $ 90 Cash flows from investing activities: Cash invested in fixed assets — (62 ) (61 ) — (123 ) Increase in deposit requirements for letters of credit, net — — (5 ) — (5 ) Investment in common stock of subsidiary — (225 ) — 225 — Advance to parent — (59 ) — 59 — Decrease in notes receivable from affiliates — 3 — (3 ) — Net cash used in investing activities — (343 ) (66 ) 281 (128 ) Cash flows from financing activities: Payments of financing and credit facility fees — (2 ) (1 ) — (3 ) Purchases of treasury stock (59 ) — — — (59 ) Issuance of common stock — — 225 (225 ) — Advance from subsidiary 59 — — (59 ) — Decrease in notes payable to affiliate — — (3 ) 3 — Net cash (used in) provided by financing activities — (2 ) 221 (281 ) (62 ) Effect of exchange rate changes on cash and cash equivalents — — (2 ) — (2 ) Net (decrease) increase in cash and cash equivalents — (239 ) 137 — (102 ) Cash and cash equivalents: Beginning of period — 257 80 — 337 End of period $ — $ 18 $ 217 $ — $ 235

Organization and Basis of Pre23

Organization and Basis of Presentation New Accounting Pronouncements (Policies)	9 Months Ended
	Sep. 30, 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, during the first quarter of 2016, we prospectively 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, effective January 1, 2016, 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 and nine months ended September 30, 2016 was to reduce “Depreciation and amortization”, and increase “ Net income (loss) attributable to Resolute Forest Products Inc. ”, and basic and diluted “ Net income (loss) per share attributable to Resolute Forest Products Inc. common shareholders ” in our Consolidated Statement of Operations as follows: (Unaudited, in millions, except per share amounts) Three Months Ended September 30, 2016 Nine Months Ended September 30, 2016 Depreciation and amortization $ 3 $ 9 Net income (loss) attributable to Resolute Forest Products Inc. 2 5 Basic net income (loss) per share attributable to Resolute Forest Products Inc. 0.02 0.06 Diluted net income (loss) per share attributable to Resolute Forest Products Inc. 0.02 0.06
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. In June 2016, the FASB issued ASU 2016-13, “Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments,” which introduces the current expected credit losses model in the estimation of credit losses on financial instruments. This update is effective retrospectively for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years, with early adoption permitted for fiscal years beginning after December 15, 2018. We are still evaluating the impact of this standard on our results of operations and financial position. In August 2016, the FASB issued ASU 2016-15, “Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments,” which is intended to reduce diversity in practice in how certain transactions are classified in the statement of cash flows. This update is effective for fiscal years beginning after December 15, 2017, 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 basis. The adoption of this accounting guidance will not materially impact the presentation of our cash flows. In October 2016, the FASB issued ASU 2016-16, “Intra-Entity Transfers of Assets Other Than Inventory,” which eliminates the deferral of the tax effects of intra-entity asset transfers other than inventory until the transferred assets are sold to a third party or recovered through use. This update is effective on a modified retrospective approach for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. As early adoption is permitted as of the beginning of an annual period, we plan to adopt this ASU as of January 1, 2017, with a cumulative-effect adjustment to “Deficit” in our Consolidated Balance Sheet as of that date. The adoption of this accounting guidance will impact the presentation of our Consolidated Balance Sheets.

Organization and Basis of Pre24

Organization and Basis of Presentation Organization and Basis of Presentation (Tables)	9 Months Ended
	Sep. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Change in Accounting Estimate [Table Text Block]	The effect of this change in estimate for the three and nine months ended September 30, 2016 was to reduce “Depreciation and amortization”, and increase “ Net income (loss) attributable to Resolute Forest Products Inc. ”, and basic and diluted “ Net income (loss) per share attributable to Resolute Forest Products Inc. common shareholders ” in our Consolidated Statement of Operations as follows: (Unaudited, in millions, except per share amounts) Three Months Ended September 30, 2016 Nine Months Ended September 30, 2016 Depreciation and amortization $ 3 $ 9 Net income (loss) attributable to Resolute Forest Products Inc. 2 5 Basic net income (loss) per share attributable to Resolute Forest Products Inc. 0.02 0.06 Diluted net income (loss) per share attributable to Resolute Forest Products Inc. 0.02 0.06

Acquisition of Atlas Inc. Acq25

Acquisition of Atlas Inc. Acquisition of Atlas Inc. (Tables)	9 Months Ended
	Sep. 30, 2016
Business Combinations [Abstract]
Pro Forma Information	The following unaudited pro forma information for the three and nine months ended September 30, 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 September 30, 2015 Nine Months Ended September 30, 2015 Sales $ 931 $ 2,825 Net loss attributable to Resolute Forest Products Inc. (7 ) (44 ) Basic net loss per share attributable to Resolute Forest Products Inc. (0.08 ) (0.47 ) Diluted net loss per share attributable to Resolute Forest Products Inc. (0.08 ) (0.47 )

Closure Costs, Impairment and26

Closure Costs, Impairment and Other Related Charges (Tables)	9 Months Ended
	Sep. 30, 2016
Restructuring and Related Activities [Abstract]
Closure Costs, Impairment and Other Related Charges	Closure costs, impairment and other related charges for the three and nine months ended September 30, 2016 , were comprised of the following: (Unaudited, in millions) Accelerated Depreciation Severance and Other Costs Total Permanent closure Paper machine in Augusta, Georgia Third quarter $ — $ — $ — First nine months 32 4 36 Other Third quarter — — — First nine months 1 — 1 Total Third quarter $ — $ — $ — First nine months 33 4 37 Closure costs, impairment and other related charges for the three and nine months ended September 30, 2015 , were comprised of the following: (Unaudited, in millions) Impairment of Assets Accelerated Depreciation Severance and Other Costs Total Permanent closures Paper mill in Iroquois Falls, Ontario Third quarter $ 1 $ 1 $ (1 ) $ 1 First nine months 1 1 4 6 Paper machine in Clermont, Quebec Third quarter — — — — First nine months — 2 — 2 Other Third quarter — — 1 1 First nine months — — — — Total Third quarter $ 1 $ 1 $ — $ 2 First nine months 1 3 4 8

Other Income (Expense), Net (Ta

Other Income (Expense), Net (Tables)	9 Months Ended
	Sep. 30, 2016
Other Income and Expenses [Abstract]
Other Income (Expense), Net	Other income (expense), net for the three and nine months ended September 30, 2016 and 2015 , was comprised of the following: Three Months Ended Nine Months Ended (Unaudited, in millions) 2016 2015 2016 2015 Foreign exchange (loss) gain $ — $ (5 ) $ 3 $ (2 ) Gain on disposition of equity method investment (1) — — 5 — Miscellaneous income 1 4 6 7 $ 1 $ (1 ) $ 14 $ 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 Comprehensi28

Accumulated Other Comprehensive Income (Loss) (Tables)	9 Months Ended
	Sep. 30, 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 nine months ended September 30, 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) (12 ) 27 — 15 Balance as of September 30, 2016 $ 72 $ (640 ) $ (4 ) $ (572 ) (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 nine months ended September 30, 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 $ (12 ) Cost of sales, excluding depreciation, amortization and distribution costs (1) — Income tax benefit (provision) $ (12 ) Net of tax Unamortized Actuarial Losses Amortization of actuarial losses $ 36 Cost of sales, excluding depreciation, amortization and distribution costs (1) (9 ) Income tax benefit (provision) $ 27 Net of tax Total Reclassifications $ 15 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)	9 Months Ended
	Sep. 30, 2016
Earnings Per Share [Abstract]
Schedule of weighted-average stock options and equity-classified RSUs, DSUs and PSUs outstanding	The weighted-average number of outstanding stock options and nonvested equity-classified restricted stock units, deferred stock units and performance stock units (collectively, “stock unit awards”) for the three and nine months ended September 30, 2016 and 2015 , was as follows: Three Months Ended Nine Months Ended (Unaudited, in millions) 2016 2015 (1) 2016 (1) 2015 (1) Stock options 1.5 1.5 1.5 1.6 Stock unit awards 2.1 1.2 2.2 1.2 (1) 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.

Inventories, Net (Tables)

Inventories, Net (Tables)	9 Months Ended
	Sep. 30, 2016
Inventory Disclosure [Abstract]
Inventories, Net	Inventories, net as of September 30, 2016 and December 31, 2015 , were comprised of the following: (Unaudited, in millions) September 30, December 31, Raw materials and work in process $ 169 $ 152 Finished goods 175 179 Mill stores and other supplies 217 210 $ 561 $ 541

Long-Term Debt (Tables)

Long-Term Debt (Tables)	9 Months Ended
	Sep. 30, 2016
Debt Disclosure [Abstract]
Long-Term Debt, Including Current Portion	Long-term debt, including current portion, as of September 30, 2016 and December 31, 2015 , was comprised of the following: (Unaudited, in millions) September 30, December 31, 5.875% senior notes due 2023: Principal amount $ 600 $ 600 Deferred financing costs (6 ) (7 ) Unamortized discount (4 ) (4 ) Total senior notes due 2023 590 589 Term loan due 2025 46 — Borrowings under revolving credit facilities 90 — Capital lease obligation 1 2 Total debt 727 591 Less: Current portion of long-term debt (1 ) (1 ) Long-term debt, net of current portion $ 726 $ 590

Employee Benefit Plans (Tables)

Employee Benefit Plans (Tables)	9 Months Ended
	Sep. 30, 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 and nine months ended September 30, 2016 and 2015 , were as follows: Pension Plans: Three Months Ended Nine Months Ended (Unaudited, in millions) 2016 2015 2016 2015 Service cost $ 5 $ 5 $ 15 $ 17 Interest cost 54 56 161 172 Expected return on plan assets (62 ) (64 ) (185 ) (198 ) Amortization of actuarial losses 13 21 40 63 Amortization of prior service credits — — (1 ) (1 ) $ 10 $ 18 $ 30 $ 53 OPEB Plans: Three Months Ended Nine Months Ended (Unaudited, in millions) 2016 2015 2016 2015 Service cost $ 1 $ 1 $ 1 $ 1 Interest cost 2 1 6 5 Amortization of actuarial gains (1 ) (1 ) (4 ) (3 ) Amortization of prior service credits (4 ) (4 ) (11 ) (11 ) $ (2 ) $ (3 ) $ (8 ) $ (8 )

Income Taxes (Tables)

Income Taxes (Tables)	9 Months Ended
	Sep. 30, 2016
Income Tax Disclosure [Abstract]
Reconciliation of Statutory Tax Benefit (Provision) to Income Tax Benefit (Provision)	The income tax benefit (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 and nine months ended September 30, 2016 and 2015 , as a result of the following: Three Months Ended Nine Months Ended (Unaudited, in millions) 2016 2015 2016 2015 Income (loss) before income taxes $ 1 $ (4 ) $ (23 ) $ (20 ) Income tax benefit (provision): Expected income tax benefit — 1 8 7 Changes resulting from: Valuation allowance (1) (20 ) (16 ) (65 ) (43 ) Adjustments for unrecognized tax benefits (2) 37 2 37 3 Foreign exchange (5 ) (8 ) (2 ) (15 ) State income taxes, net of federal income tax benefit 2 1 5 3 Foreign tax rate differences 4 3 12 6 Effect of change in tax rates (3) — 18 — 18 Other, net (4) (4 ) (3 ) (4 ) (1 ) $ 14 $ (2 ) $ (9 ) $ (22 ) (1) We recorded a valuation allowance of $20 million and $16 million for the three months ended September 30, 2016 and 2015, respectively, and $65 million and $43 million for the nine months ended September 30, 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. (2) During the three months ended September 30, 2016, we recorded tax benefits of $37 million, almost all of which related to the release of previously unrecognized tax benefits due to the lapse of the statute of limitations of the applicable jurisdictions. (3) During the three months ended September 30, 2015, we recorded an income tax benefit of $18 million as a result of a change in tax rates on deferred income taxes, primarily due to an intercompany asset transfer in connection with an operating company realignment. (4) During the three months ended September 30, 2016, we recorded an income tax provision of $4 million upon the completion of a tax audit.

Segment Information (Tables)

Segment Information (Tables)	9 Months Ended
	Sep. 30, 2016
Segment Reporting [Abstract]
Schedule of Segment Reporting Information	Information about certain segment data for the three and nine months ended September 30, 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 Third quarter 2016 $ 198 $ 23 $ 168 $ 242 $ 257 $ 888 $ — $ 888 2015 230 — 131 258 286 905 — 905 First nine months 2016 619 70 432 756 779 2,656 — 2,656 2015 679 — 404 838 830 2,751 — 2,751 Depreciation and amortization (3) Third quarter 2016 $ 10 $ 2 $ 7 $ 17 $ 11 $ 47 $ 4 $ 51 2015 14 — 9 16 18 57 2 59 First nine months 2016 28 6 23 56 34 147 10 157 2015 40 — 26 48 54 168 8 176 Operating income (loss) Third quarter 2016 $ 5 $ (5 ) $ 36 $ (8 ) $ (2 ) $ 26 $ (16 ) $ 10 2015 22 — 9 (10 ) 9 30 (24 ) 6 First nine months 2016 37 (11 ) 52 (16 ) 21 83 (91 ) (8 ) 2015 59 — 10 (10 ) 31 90 (83 ) 7 (1) Market pulp sales excluded inter-segment sales of $11 million and $5 million for the three months ended September 30, 2016 and 2015, respectively, and $26 million and $13 million for the nine months ended September 30, 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 $4 million and $6 million f or the three months ended September 30, 2016 and 2015, respectively, and $14 million and $15 million for the nine months ended September 30, 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 and nine months ended September 30, 2016 as follows: (Unaudited, in millions) Market Pulp Tissue Wood Products Newsprint Specialty Papers Total Third quarter 2016 $ (4 ) $ — $ (3 ) $ 6 $ (2 ) $ (3 ) First nine months 2016 (14 ) — (9 ) 18 (4 ) (9 )

Condensed Consolidating Finan35

Condensed Consolidating Financial Information (Tables)	9 Months Ended
	Sep. 30, 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 INCOME (LOSS) For the Three Months Ended September 30, 2016 (Unaudited, in millions) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Consolidating Adjustments Consolidated Sales $ — $ 722 $ 549 $ (383 ) $ 888 Costs and expenses: Cost of sales, excluding depreciation, amortization and distribution costs — 684 377 (380 ) 681 Depreciation and amortization — 19 32 — 51 Distribution costs — 43 66 — 109 Selling, general and administrative expenses 5 14 18 — 37 Operating (loss) income (5 ) (38 ) 56 (3 ) 10 Interest expense (20 ) — (3 ) 13 (10 ) Other income, net — 11 3 (13 ) 1 Equity in income of subsidiaries 39 11 — (50 ) — Income (loss) before income taxes 14 (16 ) 56 (53 ) 1 Income tax benefit — — 13 1 14 Net income (loss) including noncontrolling interests 14 (16 ) 69 (52 ) 15 Net income attributable to noncontrolling interests — — (1 ) — (1 ) Net income (loss) attributable to Resolute Forest Products Inc. $ 14 $ (16 ) $ 68 $ (52 ) $ 14 Comprehensive income (loss) attributable to Resolute Forest Products Inc. $ 18 $ (19 ) $ 75 $ (56 ) $ 18 CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE (LOSS) INCOME For the Nine Months Ended September 30, 2016 (Unaudited, in millions) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Consolidating Adjustments Consolidated Sales $ — $ 2,193 $ 1,602 $ (1,139 ) $ 2,656 Costs and expenses: Cost of sales, excluding depreciation, amortization and distribution costs — 2,067 1,095 (1,136 ) 2,026 Depreciation and amortization — 62 95 — 157 Distribution costs — 126 205 — 331 Selling, general and administrative expenses 15 46 54 — 115 Closure costs, impairment and other related charges — 37 — — 37 Net gain on disposition of assets — — (2 ) — (2 ) Operating (loss) income (15 ) (145 ) 155 (3 ) (8 ) Interest expense (59 ) — (9 ) 39 (29 ) Other income, net — 46 7 (39 ) 14 Equity in income (loss) of subsidiaries 38 (11 ) — (27 ) — (Loss) income before income taxes (36 ) (110 ) 153 (30 ) (23 ) Income tax provision — (1 ) (9 ) 1 (9 ) Net (loss) income including noncontrolling interests (36 ) (111 ) 144 (29 ) (32 ) Net income attributable to noncontrolling interests — — (4 ) — (4 ) Net (loss) income attributable to Resolute Forest Products Inc. $ (36 ) $ (111 ) $ 140 $ (29 ) $ (36 ) Comprehensive (loss) income attributable to Resolute Forest Products Inc. $ (21 ) $ (120 ) $ 164 $ (44 ) $ (21 ) CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) For the Three Months Ended September 30, 2015 (Unaudited, in millions) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Consolidating Adjustments Consolidated Sales $ — $ 748 $ 544 $ (387 ) $ 905 Costs and expenses: Cost of sales, excluding depreciation, amortization and distribution costs — 696 381 (390 ) 687 Depreciation and amortization — 23 36 — 59 Distribution costs — 43 74 — 117 Selling, general and administrative expenses 3 12 19 — 34 Closure costs, impairment and other related charges — — 2 — 2 Operating (loss) income (3 ) (26 ) 32 3 6 Interest expense (19 ) — (3 ) 13 (9 ) Other (expense) income, net (1 ) 11 2 (13 ) (1 ) Equity in income of subsidiaries 17 6 — (23 ) — (Loss) income before income taxes (6 ) (9 ) 31 (20 ) (4 ) Income tax provision — — (1 ) (1 ) (2 ) Net (loss) income including noncontrolling interests (6 ) (9 ) 30 (21 ) (6 ) Net income attributable to noncontrolling interests — — — — — Net (loss) income attributable to Resolute Forest Products Inc. $ (6 ) $ (9 ) $ 30 $ (21 ) $ (6 ) Comprehensive income (loss) attributable to Resolute Forest Products Inc. $ 5 $ (9 ) $ 41 $ (32 ) $ 5 CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE (LOSS) INCOME For the Nine Months Ended September 30, 2015 (Unaudited, in millions) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Consolidating Adjustments Consolidated Sales $ — $ 2,246 $ 1,684 $ (1,179 ) $ 2,751 Costs and expenses: Cost of sales, excluding depreciation, amortization and distribution costs — 2,076 1,202 (1,181 ) 2,097 Depreciation and amortization — 69 107 — 176 Distribution costs — 125 223 — 348 Selling, general and administrative expenses 9 38 68 — 115 Closure costs, impairment and other related charges — — 8 — 8 Operating (loss) income (9 ) (62 ) 76 2 7 Interest expense (55 ) (2 ) (7 ) 32 (32 ) Other (expense) income, net (2 ) 32 7 (32 ) 5 Equity in income of subsidiaries 23 6 — (29 ) — (Loss) income before income taxes (43 ) (26 ) 76 (27 ) (20 ) Income tax benefit (provision) — 4 (25 ) (1 ) (22 ) Net (loss) income including noncontrolling interests (43 ) (22 ) 51 (28 ) (42 ) Net income attributable to noncontrolling interests — — (1 ) — (1 ) Net (loss) income attributable to Resolute Forest Products Inc. $ (43 ) $ (22 ) $ 50 $ (28 ) $ (43 ) Comprehensive (loss) income attributable to Resolute Forest Products Inc. $ (11 ) $ (22 ) $ 82 $ (60 ) $ (11 )
Condensed Consolidating Balance Sheets	CONDENSED CONSOLIDATING BALANCE SHEET As of September 30, 2016 (Unaudited, in millions) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Consolidating Adjustments Consolidated Assets Current assets: Cash and cash equivalents $ — $ 21 $ 34 $ — $ 55 Accounts receivable, net — 304 144 — 448 Accounts receivable from affiliates — 458 363 (821 ) — Inventories, net — 250 320 (9 ) 561 Note, advance and interest receivable from parent — 377 — (377 ) — Notes and interest receivable from affiliates — 48 — (48 ) — Other current assets — 27 18 — 45 Total current assets — 1,485 879 (1,255 ) 1,109 Fixed assets, net — 697 1,142 — 1,839 Amortizable intangible assets, net — 43 56 — 99 Goodwill — 61 — — 61 Deferred income tax assets — — 1,020 2 1,022 Note receivable from parent — 428 — (428 ) — Note receivable from affiliate — 111 — (111 ) — Investments in consolidated subsidiaries and affiliates 4,120 2,036 — (6,156 ) — Other assets — 58 124 — 182 Total assets $ 4,120 $ 4,919 $ 3,221 $ (7,948 ) $ 4,312 Liabilities and equity Current liabilities: Accounts payable and accrued liabilities $ 13 $ 220 $ 243 $ — $ 476 Current portion of long-term debt — 1 — — 1 Accounts payable to affiliates 458 363 — (821 ) — Note, advance and interest payable to subsidiaries 377 — — (377 ) — Notes and interest payable to affiliate — — 48 (48 ) — Total current liabilities 848 584 291 (1,246 ) 477 Long-term debt, net of current portion 590 136 — — 726 Note payable to subsidiary 428 — — (428 ) — Note payable to affiliate — — 111 (111 ) — Pension and other postretirement benefit obligations — 332 784 — 1,116 Deferred income tax liabilities — 1 1 — 2 Other liabilities — 24 31 — 55 Total liabilities 1,866 1,077 1,218 (1,785 ) 2,376 Total equity 2,254 3,842 2,003 (6,163 ) 1,936 Total liabilities and equity $ 4,120 $ 4,919 $ 3,221 $ (7,948 ) $ 4,312 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 — 323 146 — 469 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 — 21 22 — 43 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 Nine Months Ended September 30, 2016 (Unaudited, in millions) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Consolidating Adjustments Consolidated Net cash provided by operating activities $ — $ 21 $ 30 $ — $ 51 Cash flows from investing activities: Cash invested in fixed assets — (126 ) (51 ) — (177 ) Disposition of assets — — 5 — 5 Increase in countervailing duty cash deposits — (17 ) — — (17 ) Increase in notes receivable from affiliate — (4 ) — 4 — Net cash used in investing activities — (147 ) (46 ) 4 (189 ) Cash flows from financing activities: Net borrowings under revolving credit facilities — 90 — — 90 Issuance of long-term debt — 46 — — 46 Payments of debt — (1 ) — — (1 ) Payments of financing and credit facility fees — (1 ) — — (1 ) Increase in notes payable to affiliate — — 4 (4 ) — Net cash provided by financing activities — 134 4 (4 ) 134 Effect of exchange rate changes on cash and cash equivalents — — 1 — 1 Net increase (decrease) in cash and cash equivalents — 8 (11 ) — (3 ) Cash and cash equivalents: Beginning of period — 13 45 — 58 End of period $ — $ 21 $ 34 $ — $ 55 CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the Nine Months Ended September 30, 2015 (Unaudited, in millions) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Consolidating Adjustments Consolidated Net cash provided by (used in) operating activities $ — $ 106 $ (16 ) $ — $ 90 Cash flows from investing activities: Cash invested in fixed assets — (62 ) (61 ) — (123 ) Increase in deposit requirements for letters of credit, net — — (5 ) — (5 ) Investment in common stock of subsidiary — (225 ) — 225 — Advance to parent — (59 ) — 59 — Decrease in notes receivable from affiliates — 3 — (3 ) — Net cash used in investing activities — (343 ) (66 ) 281 (128 ) Cash flows from financing activities: Payments of financing and credit facility fees — (2 ) (1 ) — (3 ) Purchases of treasury stock (59 ) — — — (59 ) Issuance of common stock — — 225 (225 ) — Advance from subsidiary 59 — — (59 ) — Decrease in notes payable to affiliate — — (3 ) 3 — Net cash (used in) provided by financing activities — (2 ) 221 (281 ) (62 ) Effect of exchange rate changes on cash and cash equivalents — — (2 ) — (2 ) Net (decrease) increase in cash and cash equivalents — (239 ) 137 — (102 ) Cash and cash equivalents: Beginning of period — 257 80 — 337 End of period $ — $ 18 $ 217 $ — $ 235

Organization and Basis of Pre36

Organization and Basis of Presentation - Nature of Operations (Details)	Sep. 30, 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 Pre37

Organization and Basis of Presentation - Change in Accounting Policy on Consolidated Statements of Operations (Details) - USD ($) $ / shares in Units, $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Change in Accounting Estimate [Line Items]
Depreciation and amortization	[1]	$ (51)	$ (59)	$ (157)	$ (176)
Net income (loss) attributable to Resolute Forest Products Inc.		$ 14	$ (6)	$ (36)	$ (43)
Basic net loss per share attributable to Resolute Forest Products Inc.		$ 0.16	$ (0.07)	$ (0.40)	$ (0.46)
Diluted net loss per share attributable to Resolute Forest Products Inc.		$ 0.15	$ (0.07)	$ (0.40)	$ (0.46)
Scenario, Adjustment [Member]
Change in Accounting Estimate [Line Items]
Depreciation and amortization		$ 3		$ 9
Net income (loss) attributable to Resolute Forest Products Inc.		$ 2		$ 5
Basic net loss per share attributable to Resolute Forest Products Inc.		$ 0.02		$ 0.06
Diluted net loss per share attributable to Resolute Forest Products Inc.		$ 0.02		$ 0.06
[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 and nine months ended September 30, 2016 as follows:(Unaudited, in millions)Market PulpTissueWood ProductsNewsprintSpecialtyPapersTotalThird quarter 2016$(4) $— $(3) $6 $(2) $(3) First nine months 2016 (14) — (9) 18 (4) (9)

Organization and Basis of Pre38

Organization and Basis of Presentation - Change in Accounting Policy on Consolidated Statements of Operations - Additional Information (Details) - Machinery and Equipment [Member] - Scenario, Adjustment [Member]	9 Months Ended
	Sep. 30, 2016
Change in Accounting Estimate [Line Items]
Increase in weighted-average useful life	2 years
Minimum [Member]
Change in Accounting Estimate [Line Items]
Estimated useful life	5 years
Maximum [Member]
Change in Accounting Estimate [Line Items]
Estimated useful life	25 years

Acquisition of Atlas Inc. - Pro

Acquisition of Atlas Inc. - Pro Forma Information (Details) - Atlas Inc. [Member] - USD ($) $ / shares in Units, $ in Millions	3 Months Ended	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2015
Sales	$ 931	$ 2,825
Net loss attributable to Resolute Forest Products Inc.	$ (7)	$ (44)
Basic net loss per share attributable to Resolute Forest Products Inc.	$ (0.08)	$ (0.47)
Diluted net loss per share attributable to Resolute Forest Products Inc.	$ (0.08)	$ (0.47)

Acquisition of Atlas Inc. - Add

Acquisition of Atlas Inc. - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Sales	$ 888	$ 905	$ 2,656	$ 2,751
Net loss	(14)	$ 6	36	$ 43
Atlas Inc. [Member]
Purchase price allocation adjustment, fixed assets, net			1
Purchase price allocation adjustment, amortizable intangible assets, net			1
Purchase price allocation adjustment, goodwill			2
Future purchase price allocation adjustment, goodwill, tax			10
Future purchase price allocation adjustment, deferred income tax assets, net, tax			10
Sales	23		70
Net loss	$ 5		11
Minimum [Member] | Atlas Inc. [Member]
Future purchase price allocation adjustment, amortizable intangible assets, net			25
Future purchase price allocation adjustment, goodwill			25
Maximum [Member] | Atlas Inc. [Member]
Future purchase price allocation adjustment, amortizable intangible assets, net			35
Future purchase price allocation adjustment, goodwill			$ 35

Closure Costs, Impairment and41

Closure Costs, Impairment and Other Related Charges (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Restructuring Cost and Reserve [Line Items]
Impairment of assets		$ 1		$ 1
Accelerated depreciation	$ 0	1	$ 33	3
Severance and other costs	0	0	4	4
Total	0	2	37	8
Permanent closure of paper machine in Augusta, Georgia [Member]
Restructuring Cost and Reserve [Line Items]
Accelerated depreciation	0		32
Severance and other costs	0		4
Total	0		36
Permanent closure of a paper mill in Iroquois Falls, Ontario [Member]
Restructuring Cost and Reserve [Line Items]
Impairment of assets		1		1
Accelerated depreciation		1		1
Severance and other costs		(1)		4
Total		1		6
Permanent closure of paper machine in Clermont, Québec [Member]
Restructuring Cost and Reserve [Line Items]
Impairment of assets		0		0
Accelerated depreciation		0		2
Severance and other costs		0		0
Total		0		2
Other [Member]
Restructuring Cost and Reserve [Line Items]
Impairment of assets		0		0
Accelerated depreciation	0	0	1	0
Severance and other costs	0	1	0	0
Total	$ 0	$ 1	$ 1	$ 0

Other Income (Expense), Net (De

Other Income (Expense), Net (Details) - USD ($) $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Other Income and Expenses [Abstract]
Foreign exchange (loss) gain		$ 0	$ (5)	$ 3	$ (2)
Gain on disposition of equity method investment	[1]	0	0	5	0
Miscellaneous income		1	4	6	7
Other income (expense), net		$ 1	$ (1)	$ 14	$ 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		9 Months Ended
		Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Other Income (Expense) [Line Items]
Gain on disposition of equity method investment	[1]	$ 0	$ 0	$ 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 Comprehensi44

Accumulated Other Comprehensive Income (Loss) - Accumulated Other Comprehensive Income (Loss) by Component (Net of Tax) (Details) $ in Millions	9 Months Ended
	Sep. 30, 2016USD ($)
Increase (Decrease) in Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Beginning balance	$ (587)
Amounts reclassified from accumulated other comprehensive income (loss)	15	[1]
Ending balance	(572)
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)	(12)	[1]
Ending balance	72
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)	27	[1]
Ending balance	(640)
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 Comprehensi45

Accumulated Other Comprehensive Income (Loss) - Reclassifications Out of Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Reclassification Adjustment out of Accumulated Other Comprehensive Income (Loss) [Line Items]
Cost of sales, excluding depreciation, amortization and distribution costs		$ 681	$ 687	$ 2,026	$ 2,097
Income tax (benefit) provision		(14)	2	9	22
Net of tax		$ (14)	$ 6	36	$ 43
Amounts Reclassified From Accumulated Other Comprehensive Loss [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income (Loss) [Line Items]
Net of tax				15
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]			(12)
Income tax (benefit) provision				0
Net of tax				(12)
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]			36
Income tax (benefit) provision				(9)
Net of tax				$ 27
[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		9 Months Ended
		Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Stock options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Dilutive effect of share-based payment arrangements		1.5
Antidilutive securities excluded from computation of earnings per share	[1]		1.5	1.5	1.6
Stock unit awards [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Dilutive effect of share-based payment arrangements		2.1
Antidilutive securities excluded from computation of earnings per share	[1]		1.2	2.2	1.2
[1]	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.

Inventories, Net (Details)

Inventories, Net (Details) - USD ($) $ in Millions	Sep. 30, 2016	Dec. 31, 2015
Inventory Disclosure [Abstract]
Raw materials and work in process	$ 169	$ 152
Finished goods	175	179
Mill stores and other supplies	217	210
Inventories, net	$ 561	$ 541

Inventories, Net - Additional I

Inventories, Net - Additional Information (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Inventory Disclosure [Abstract]
Inventory write-downs related to closures	$ 5	$ 1

Long-Term Debt - Long-Term Debt

Long-Term Debt - Long-Term Debt Including Current Portion (Details) - USD ($) $ in Millions	Sep. 30, 2016	Dec. 31, 2015
Debt Instrument [Line Items]
Borrowings under revolving credit facilities	$ 90	$ 0
Capital lease obligation	1	2
Total debt	727	591
Less: Current portion of long-term debt	(1)	(1)
Long-term debt, net of current portion	726	590
Secured Debt [Member] | Senior Secured Credit Facility [Member]
Debt Instrument [Line Items]
Net carrying amount	46	0
Senior Notes [Member] | Senior Notes Due Two Thousand Twenty-Three [Member]
Debt Instrument [Line Items]
Principal amount	600	600
Deferred financing costs	(6)	(7)
Unamortized discount	(4)	(4)
Net carrying amount	$ 590	$ 589

Long-Term Debt - Senior Notes (

Long-Term Debt - Senior Notes (Details) - Senior Notes [Member] - Senior Notes Due Two Thousand Twenty-Three [Member] - USD ($)	Sep. 30, 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 debt	$ 522,000,000	$ 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]	Sep. 30, 2016USD ($)
Line of Credit Facility [Line Items]
Credit facility lender commitment amount	$ 600,000,000
Available credit facility borrowing capacity	376,000,000
Credit facility borrowings	40,000,000
Letters of credit amount outstanding	$ 29,000,000

Long-Term Debt - Senior Secured

Long-Term Debt - Senior Secured Credit Facility (Details) - Senior Secured Credit Facility [Member] - USD ($)	9 Months Ended
	Sep. 30, 2016	Sep. 07, 2016
Debt Instrument [Line Items]
Principal amount of debt		$ 185,000,000
Commitment fee as a percentage of unused capacity	0.325%
Maximum capitalization ratio	45.00%
Minimum available liquidity	$ 100,000,000
Minimum collateral coverage ratio	1.8
Secured Debt [Member]
Debt Instrument [Line Items]
Principal amount of debt		46,000,000
Secured Debt [Member] | Base Rate [Member]
Debt Instrument [Line Items]
Interest rate basis spread on borrowings	1.00%
Secured Debt [Member] | Base Rate [Member] | Minimum [Member]
Debt Instrument [Line Items]
Interest rate basis spread on borrowings	0.875%
Secured Debt [Member] | Base Rate [Member] | Maximum [Member]
Debt Instrument [Line Items]
Interest rate basis spread on borrowings	1.50%
Secured Debt [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument [Line Items]
Interest rate basis spread on borrowings	2.00%
Secured Debt [Member] | London Interbank Offered Rate (LIBOR) [Member] | Minimum [Member]
Debt Instrument [Line Items]
Interest rate basis spread on borrowings	1.875%
Secured Debt [Member] | London Interbank Offered Rate (LIBOR) [Member] | Maximum [Member]
Debt Instrument [Line Items]
Interest rate basis spread on borrowings	2.50%
Line of Credit [Member]
Debt Instrument [Line Items]
Credit facility lender commitment amount		139,000,000
Credit facility uncommitted option amount		$ 175,000,000
Average daily utilization threshold, percentage	35.00%
Available credit facility borrowing capacity	$ 89,000,000
Credit facility borrowings	$ 50,000,000
Line of Credit [Member] | Minimum [Member]
Debt Instrument [Line Items]
Commitment fee as a percentage of unused capacity	0.275%
Line of Credit [Member] | Maximum [Member]
Debt Instrument [Line Items]
Commitment fee as a percentage of unused capacity	0.325%
Line of Credit [Member] | Base Rate [Member]
Debt Instrument [Line Items]
Interest rate basis spread on borrowings	0.625%
Line of Credit [Member] | Base Rate [Member] | Minimum [Member]
Debt Instrument [Line Items]
Interest rate basis spread on borrowings	0.50%
Line of Credit [Member] | Base Rate [Member] | Maximum [Member]
Debt Instrument [Line Items]
Interest rate basis spread on borrowings	1.125%
Line of Credit [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument [Line Items]
Interest rate basis spread on borrowings	1.625%
Line of Credit [Member] | London Interbank Offered Rate (LIBOR) [Member] | Minimum [Member]
Debt Instrument [Line Items]
Interest rate basis spread on borrowings	1.50%
Line of Credit [Member] | London Interbank Offered Rate (LIBOR) [Member] | Maximum [Member]
Debt Instrument [Line Items]
Interest rate basis spread on borrowings	2.125%
Federal Funds Effective Swap Rate [Member] | Base Rate [Member]
Debt Instrument [Line Items]
Interest rate basis spread on borrowings	0.50%
London Interbank Offered Rate (LIBOR) [Member] | Base Rate [Member]
Debt Instrument [Line Items]
Interest rate basis spread on borrowings	1.00%

Long-Term Debt - Capital Lease

Long-Term Debt - Capital Lease Obligation (Details)	9 Months Ended
	Sep. 30, 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		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Pension Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost	$ 5	$ 5	$ 15	$ 17
Interest cost	54	56	161	172
Expected return on plan assets	(62)	(64)	(185)	(198)
Amortization of actuarial (gains) losses	13	21	40	63
Amortization of prior service (credits) costs	0	0	(1)	(1)
Net periodic benefit cost	10	18	30	53
OPEB Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost	1	1	1	1
Interest cost	2	1	6	5
Amortization of actuarial (gains) losses	(1)	(1)	(4)	(3)
Amortization of prior service (credits) costs	(4)	(4)	(11)	(11)
Net periodic benefit cost	$ (2)	$ (3)	$ (8)	$ (8)

Employee Benefit Plans - Additi

Employee Benefit Plans - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Compensation and Retirement Disclosure [Abstract]
Expense for the defined contribution plans, total	$ 6	$ 5	$ 16	$ 15

Income Taxes - Reconciliation o

Income Taxes - Reconciliation of Statutory Tax Benefit (Provision) to Income Tax Benefit (Provision) (Details) - USD ($) $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Income Tax Disclosure [Abstract]
Income (loss) before income taxes		$ 1	$ (4)	$ (23)	$ (20)
Income tax benefit (provision):
Expected income tax benefit		0	1	8	7
Changes resulting from:
Valuation allowance	[1]	(20)	(16)	(65)	(43)
Adjustments for unrecognized tax benefits	[2]	37	2	37	3
Foreign exchange		(5)	(8)	(2)	(15)
State income taxes, net of federal income tax benefit		2	1	5	3
Foreign tax rate differences		4	3	12	6
Effect of change in tax rates	[3]	0	18	0	18
Other, net	[4]	(4)	(3)	(4)	(1)
Income tax benefit (provision)		$ 14	$ (2)	$ (9)	$ (22)
[1]	We recorded a valuation allowance of $20 million and $16 million for the three months ended September 30, 2016 and 2015, respectively, and $65 million and $43 million for the nine months ended September 30, 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.
[2]	During the three months ended September 30, 2016, we recorded tax benefits of $37 million, almost all of which related to the release of previously unrecognized tax benefits due to the lapse of the statute of limitations of the applicable jurisdictions.
[3]	During the three months ended September 30, 2015, we recorded an income tax benefit of $18 million as a result of a change in tax rates on deferred income taxes, primarily due to an intercompany asset transfer in connection with an operating company realignment.
[4]	During the three months ended September 30, 2016, we recorded an income tax provision of $4 million upon the completion of a tax audit.

Income Taxes - Additional Infor

Income Taxes - Additional Information (Details) - USD ($) $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Income Tax Disclosure [Abstract]
U.S. federal statutory income tax rate		35.00%	35.00%	35.00%	35.00%
Increase (decrease) in valuation allowance	[1]	$ 20	$ 16	$ 65	$ 43
Unrecognized tax benefits recognized		37		37
Effect of change in tax rates	[2]	0	18	0	18
Income tax provision recognized completion of an audit		4		4
Operating Loss Carryforwards [Line Items]
Income tax (benefit) provision		$ (14)	$ 2	9	$ 22
Deferred income tax provision following an operating company realignment [Member]
Operating Loss Carryforwards [Line Items]
Income tax (benefit) provision				$ 36
[1]	We recorded a valuation allowance of $20 million and $16 million for the three months ended September 30, 2016 and 2015, respectively, and $65 million and $43 million for the nine months ended September 30, 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.
[2]	During the three months ended September 30, 2015, we recorded an income tax benefit of $18 million as a result of a change in tax rates on deferred income taxes, primarily due to an intercompany asset transfer in connection with an operating company realignment.

Commitments and Contingencies (

Commitments and Contingencies (Details) CAD in Millions	Oct. 30, 2014USD ($)	Oct. 30, 2014CAD	Sep. 30, 2016USD ($)site	Sep. 30, 2016CADsite	Sep. 30, 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%
Accumulated cash deposits on supercalendered paper exports			$ 21,000,000
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			$ 9,000,000			$ 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

Share Capital Share Capital (De

Share Capital Share Capital (Details) - USD ($) shares in Millions, $ in Millions	May 28, 2015	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	May 22, 2012
Equity [Abstract]
Share repurchase program, authorized amount, increase	$ 50
Share repurchase program, authorized amount						$ 100
Share repurchase program, shares, repurchased		0	2.3	0	5.5
Share repurchase program, cost, repurchased			$ 22		$ 59
Share repurchase program, remaining authorized repurchase amount		$ 24		$ 24

Segment Information - Schedule

Segment Information - Schedule of Segment Reporting Information (Details) - USD ($) $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Segment Reporting Information [Line Items]
Sales		$ 888	$ 905	$ 2,656	$ 2,751
Depreciation and amortization	[1]	51	59	157	176
Operating income (loss)		10	6	(8)	7
Market Pulp [Member]
Segment Reporting Information [Line Items]
Sales	[2]	198	230	619	679
Depreciation and amortization	[1],[2]	10	14	28	40
Operating income (loss)	[2]	5	22	37	59
Tissue [Member]
Segment Reporting Information [Line Items]
Sales		23	0	70	0
Depreciation and amortization	[1]	2	0	6	0
Operating income (loss)		(5)	0	(11)	0
Wood Products [Member]
Segment Reporting Information [Line Items]
Sales	[3]	168	131	432	404
Depreciation and amortization	[1],[3]	7	9	23	26
Operating income (loss)	[3]	36	9	52	10
Newsprint [Member]
Segment Reporting Information [Line Items]
Sales		242	258	756	838
Depreciation and amortization	[1]	17	16	56	48
Operating income (loss)		(8)	(10)	(16)	(10)
Specialty Papers [Member]
Segment Reporting Information [Line Items]
Sales		257	286	779	830
Depreciation and amortization	[1]	11	18	34	54
Operating income (loss)		(2)	9	21	31
Segment Total [Member]
Segment Reporting Information [Line Items]
Sales		888	905	2,656	2,751
Depreciation and amortization	[1]	47	57	147	168
Operating income (loss)		26	30	83	90
Corporate and Other [Member]
Segment Reporting Information [Line Items]
Sales		0	0	0	0
Depreciation and amortization	[1]	4	2	10	8
Operating income (loss)		(16)	$ (24)	(91)	$ (83)
Scenario, Adjustment [Member]
Segment Reporting Information [Line Items]
Depreciation and amortization		(3)		(9)
Scenario, Adjustment [Member] | Market Pulp [Member]
Segment Reporting Information [Line Items]
Depreciation and amortization		(4)		(14)
Scenario, Adjustment [Member] | Tissue [Member]
Segment Reporting Information [Line Items]
Depreciation and amortization		0		0
Scenario, Adjustment [Member] | Wood Products [Member]
Segment Reporting Information [Line Items]
Depreciation and amortization		(3)		(9)
Scenario, Adjustment [Member] | Newsprint [Member]
Segment Reporting Information [Line Items]
Depreciation and amortization		6		18
Scenario, Adjustment [Member] | Specialty Papers [Member]
Segment Reporting Information [Line Items]
Depreciation and amortization		(2)		(4)
Scenario, Adjustment [Member] | Segment Total [Member]
Segment Reporting Information [Line Items]
Depreciation and amortization		$ (3)		$ (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 and nine months ended September 30, 2016 as follows:(Unaudited, in millions)Market PulpTissueWood ProductsNewsprintSpecialtyPapersTotalThird quarter 2016$(4) $— $(3) $6 $(2) $(3) First nine months 2016 (14) — (9) 18 (4) (9)
[2]	Market pulp sales excluded inter-segment sales of $11 million and $5 million for the three months ended September 30, 2016 and 2015, respectively, and $26 million and $13 million for the nine months ended September 30, 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 $4 million and $6 million for the three months ended September 30, 2016 and 2015, respectively, and $14 million and $15 million for the nine months ended September 30, 2016 and 2015, respectively.

Segment Information - Schedul61

Segment Information - Schedule of Segment Reporting Information - Additional Information (Details) - USD ($) $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Segment Reporting Information [Line Items]
Sales		$ 888	$ 905	$ 2,656	$ 2,751
Market Pulp [Member]
Segment Reporting Information [Line Items]
Sales	[1]	198	230	619	679
Market Pulp [Member] | Intersegment Eliminations [Member]
Segment Reporting Information [Line Items]
Sales		11	5	26	13
Wood Products [Member]
Segment Reporting Information [Line Items]
Sales	[2]	168	131	432	404
Joint venture sales		$ 4	$ 6	$ 14	$ 15
[1]	Market pulp sales excluded inter-segment sales of $11 million and $5 million for the three months ended September 30, 2016 and 2015, respectively, and $26 million and $13 million for the nine months ended September 30, 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 $4 million and $6 million for the three months ended September 30, 2016 and 2015, respectively, and $14 million and $15 million for the nine months ended September 30, 2016 and 2015, respectively.

Condensed Consolidating Finan62

Condensed Consolidating Financial Information - Condensed Consolidating Statements of Operations and Comprehensive Income (Loss) (Details) - USD ($) $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Condensed Financial Statements, Captions [Line Items]
Sales		$ 888	$ 905	$ 2,656	$ 2,751
Costs and expenses:
Cost of sales, excluding depreciation, amortization and distribution costs		681	687	2,026	2,097
Depreciation and amortization	[1]	51	59	157	176
Distribution costs		109	117	331	348
Selling, general and administrative expenses		37	34	115	115
Closure costs, impairment and other related charges		0	2	37	8
Net gain on disposition of assets		0	0	(2)	0
Operating income (loss)		10	6	(8)	7
Interest expense		(10)	(9)	(29)	(32)
Other income (expense), net		1	(1)	14	5
Equity in income (loss) of subsidiaries		0	0	0	0
Income (loss) before income taxes		1	(4)	(23)	(20)
Income tax benefit (provision)		14	(2)	(9)	(22)
Net income (loss) including noncontrolling interests		15	(6)	(32)	(42)
Net (income) loss attributable to noncontrolling interests		(1)	0	(4)	(1)
Net income (loss) attributable to Resolute Forest Products Inc.		14	(6)	(36)	(43)
Comprehensive income (loss) attributable to Resolute Forest Products Inc.		18	5	(21)	(11)
Parent [Member]
Condensed Financial Statements, Captions [Line Items]
Sales		0	0	0	0
Costs and expenses:
Cost of sales, excluding depreciation, amortization and distribution costs		0	0	0	0
Depreciation and amortization		0	0	0	0
Distribution costs		0	0	0	0
Selling, general and administrative expenses		5	3	15	9
Closure costs, impairment and other related charges			0	0	0
Net gain on disposition of assets				0
Operating income (loss)		(5)	(3)	(15)	(9)
Interest expense		(20)	(19)	(59)	(55)
Other income (expense), net		0	(1)	0	(2)
Equity in income (loss) of subsidiaries		39	17	38	23
Income (loss) before income taxes		14	(6)	(36)	(43)
Income tax benefit (provision)		0	0	0	0
Net income (loss) including noncontrolling interests		14	(6)	(36)	(43)
Net (income) loss attributable to noncontrolling interests		0	0	0	0
Net income (loss) attributable to Resolute Forest Products Inc.		14	(6)	(36)	(43)
Comprehensive income (loss) attributable to Resolute Forest Products Inc.		18	5	(21)	(11)
Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Sales		722	748	2,193	2,246
Costs and expenses:
Cost of sales, excluding depreciation, amortization and distribution costs		684	696	2,067	2,076
Depreciation and amortization		19	23	62	69
Distribution costs		43	43	126	125
Selling, general and administrative expenses		14	12	46	38
Closure costs, impairment and other related charges			0	37	0
Net gain on disposition of assets				0
Operating income (loss)		(38)	(26)	(145)	(62)
Interest expense		0	0	0	(2)
Other income (expense), net		11	11	46	32
Equity in income (loss) of subsidiaries		11	6	(11)	6
Income (loss) before income taxes		(16)	(9)	(110)	(26)
Income tax benefit (provision)		0	0	(1)	4
Net income (loss) including noncontrolling interests		(16)	(9)	(111)	(22)
Net (income) loss attributable to noncontrolling interests		0	0	0	0
Net income (loss) attributable to Resolute Forest Products Inc.		(16)	(9)	(111)	(22)
Comprehensive income (loss) attributable to Resolute Forest Products Inc.		(19)	(9)	(120)	(22)
Non-Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Sales		549	544	1,602	1,684
Costs and expenses:
Cost of sales, excluding depreciation, amortization and distribution costs		377	381	1,095	1,202
Depreciation and amortization		32	36	95	107
Distribution costs		66	74	205	223
Selling, general and administrative expenses		18	19	54	68
Closure costs, impairment and other related charges			2	0	8
Net gain on disposition of assets				(2)
Operating income (loss)		56	32	155	76
Interest expense		(3)	(3)	(9)	(7)
Other income (expense), net		3	2	7	7
Equity in income (loss) of subsidiaries		0	0	0	0
Income (loss) before income taxes		56	31	153	76
Income tax benefit (provision)		13	(1)	(9)	(25)
Net income (loss) including noncontrolling interests		69	30	144	51
Net (income) loss attributable to noncontrolling interests		(1)	0	(4)	(1)
Net income (loss) attributable to Resolute Forest Products Inc.		68	30	140	50
Comprehensive income (loss) attributable to Resolute Forest Products Inc.		75	41	164	82
Consolidating Adjustments [Member]
Condensed Financial Statements, Captions [Line Items]
Sales		(383)	(387)	(1,139)	(1,179)
Costs and expenses:
Cost of sales, excluding depreciation, amortization and distribution costs		(380)	(390)	(1,136)	(1,181)
Depreciation and amortization		0	0	0	0
Distribution costs		0	0	0	0
Selling, general and administrative expenses		0	0	0	0
Closure costs, impairment and other related charges			0	0	0
Net gain on disposition of assets				0
Operating income (loss)		(3)	3	(3)	2
Interest expense		13	13	39	32
Other income (expense), net		(13)	(13)	(39)	(32)
Equity in income (loss) of subsidiaries		(50)	(23)	(27)	(29)
Income (loss) before income taxes		(53)	(20)	(30)	(27)
Income tax benefit (provision)		1	(1)	1	(1)
Net income (loss) including noncontrolling interests		(52)	(21)	(29)	(28)
Net (income) loss attributable to noncontrolling interests		0	0	0	0
Net income (loss) attributable to Resolute Forest Products Inc.		(52)	(21)	(29)	(28)
Comprehensive income (loss) attributable to Resolute Forest Products Inc.		$ (56)	$ (32)	$ (44)	$ (60)
[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 and nine months ended September 30, 2016 as follows:(Unaudited, in millions)Market PulpTissueWood ProductsNewsprintSpecialtyPapersTotalThird quarter 2016$(4) $— $(3) $6 $(2) $(3) First nine months 2016 (14) — (9) 18 (4) (9)

Condensed Consolidating Finan63

Condensed Consolidating Financial Information - Condensed Consolidating Balance Sheet (Details) - USD ($) $ in Millions	Sep. 30, 2016	Dec. 31, 2015	Sep. 30, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$ 55	$ 58	$ 235	$ 337
Accounts receivable, net	448	469
Accounts receivable from affiliates	0	0
Inventories, net	561	541
Note, advance and interest receivable from parent	0	0
Notes and interest receivable from affiliates	0	0
Other current assets	45	43
Total current assets	1,109	1,111
Fixed assets, net	1,839	1,810
Amortizable intangible assets, net	99	105
Goodwill	61	59
Deferred income tax assets	1,022	982
Notes receivable from parent	0	0
Notes receivable from affiliates	0	0
Investments in consolidated subsidiaries and affiliates	0	0
Other assets	182	153
Total assets	4,312	4,220
Current liabilities:
Accounts payable and accrued liabilities	476	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	477	437
Long-term debt, net of current portion	726	590
Notes payable to subsidiaries	0	0
Notes payable to affiliates	0	0
Pension and other postretirement benefit obligations	1,116	1,186
Deferred income tax liabilities	2	2
Other liabilities	55	60
Total liabilities	2,376	2,275
Total equity	1,936	1,945	2,058	2,117
Total liabilities and equity	4,312	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	4,120	4,067
Other assets	0	0
Total assets	4,120	4,067
Current liabilities:
Accounts payable and accrued liabilities	13	5
Current portion of long-term debt	0	0
Accounts payable to affiliates	458	433
Note, advance and interest payable to subsidiaries	377	62
Notes and interest payable to affiliates	0	0
Total current liabilities	848	500
Long-term debt, net of current portion	590	589
Notes payable to subsidiaries	428	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	1,866	1,800
Total equity	2,254	2,267
Total liabilities and equity	4,120	4,067
Guarantor Subsidiaries [Member]
Current assets:
Cash and cash equivalents	21	13	18	257
Accounts receivable, net	304	323
Accounts receivable from affiliates	458	421
Inventories, net	250	257
Note, advance and interest receivable from parent	377	62
Notes and interest receivable from affiliates	48	48
Other current assets	27	21
Total current assets	1,485	1,145
Fixed assets, net	697	629
Amortizable intangible assets, net	43	46
Goodwill	61	59
Deferred income tax assets	0	0
Notes receivable from parent	428	710
Notes receivable from affiliates	111	105
Investments in consolidated subsidiaries and affiliates	2,036	2,047
Other assets	58	48
Total assets	4,919	4,789
Current liabilities:
Accounts payable and accrued liabilities	220	189
Current portion of long-term debt	1	1
Accounts payable to affiliates	363	260
Note, advance and interest payable to subsidiaries	0	0
Notes and interest payable to affiliates	0	0
Total current liabilities	584	450
Long-term debt, net of current portion	136	1
Notes payable to subsidiaries	0	0
Notes payable to affiliates	0	0
Pension and other postretirement benefit obligations	332	352
Deferred income tax liabilities	1	0
Other liabilities	24	24
Total liabilities	1,077	827
Total equity	3,842	3,962
Total liabilities and equity	4,919	4,789
Non-Guarantor Subsidiaries [Member]
Current assets:
Cash and cash equivalents	34	45	217	80
Accounts receivable, net	144	146
Accounts receivable from affiliates	363	272
Inventories, net	320	290
Note, advance and interest receivable from parent	0	0
Notes and interest receivable from affiliates	0	0
Other current assets	18	22
Total current assets	879	775
Fixed assets, net	1,142	1,181
Amortizable intangible assets, net	56	59
Goodwill	0	0
Deferred income tax assets	1,020	981
Notes receivable from parent	0	0
Notes receivable from affiliates	0	0
Investments in consolidated subsidiaries and affiliates	0	0
Other assets	124	105
Total assets	3,221	3,101
Current liabilities:
Accounts payable and accrued liabilities	243	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	48	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	111	105
Pension and other postretirement benefit obligations	784	834
Deferred income tax liabilities	1	2
Other liabilities	31	35
Total liabilities	1,218	1,266
Total equity	2,003	1,835
Total liabilities and equity	3,221	3,101
Consolidating Adjustments [Member]
Current assets:
Cash and cash equivalents	0	0	$ 0	$ 0
Accounts receivable, net	0	0
Accounts receivable from affiliates	(821)	(693)
Inventories, net	(9)	(6)
Note, advance and interest receivable from parent	(377)	(62)
Notes and interest receivable from affiliates	(48)	(48)
Other current assets	0	0
Total current assets	(1,255)	(809)
Fixed assets, net	0	0
Amortizable intangible assets, net	0	0
Goodwill	0	0
Deferred income tax assets	2	1
Notes receivable from parent	(428)	(710)
Notes receivable from affiliates	(111)	(105)
Investments in consolidated subsidiaries and affiliates	(6,156)	(6,114)
Other assets	0	0
Total assets	(7,948)	(7,737)
Current liabilities:
Accounts payable and accrued liabilities	0	0
Current portion of long-term debt	0	0
Accounts payable to affiliates	(821)	(693)
Note, advance and interest payable to subsidiaries	(377)	(62)
Notes and interest payable to affiliates	(48)	(48)
Total current liabilities	(1,246)	(803)
Long-term debt, net of current portion	0	0
Notes payable to subsidiaries	(428)	(710)
Notes payable to affiliates	(111)	(105)
Pension and other postretirement benefit obligations	0	0
Deferred income tax liabilities	0	0
Other liabilities	0	0
Total liabilities	(1,785)	(1,618)
Total equity	(6,163)	(6,119)
Total liabilities and equity	$ (7,948)	$ (7,737)

Condensed Consolidating Finan64

Condensed Consolidating Financial Information - Condensed Consolidating Statements of Cash Flows (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Condensed Financial Statements, Captions [Line Items]
Net cash provided by (used in) operating activities	$ 51	$ 90
Cash flows from investing activities:
Cash invested in fixed assets	(177)	(123)
Disposition of assets	5	0
Increase in countervailing duty cash deposits	(17)	0
Decrease (increase) in deposit requirements for letters of credit, net	0	(5)
Investment in common stock of subsidiary		0
Advance to parent		0
(Increase) decrease in notes receivable from affiliates	0	0
Net cash provided by (used in) investing activities	(189)	(128)
Cash flows from financing activities:
Net borrowings under revolving credit facilities	90	0
Issuance of long-term debt	46	0
Payments of debt	(1)	0
Payments of financing and credit facility fees	(1)	(3)
Purchases of treasury stock	0	(59)
Issuance of common stock		0
Advance from subsidiary		0
Increase (decrease) in notes payable to affiliates	0	0
Net cash provided by (used in) financing activities	134	(62)
Effect of exchange rate changes on cash and cash equivalents	1	(2)
Net increase (decrease) in cash and cash equivalents	(3)	(102)
Cash and cash equivalents:
Beginning of period	58	337
End of period	55	235
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 duty cash deposits	0
Decrease (increase) in deposit requirements for letters of credit, net		0
Investment in common stock of subsidiary		0
Advance to parent		0
(Increase) decrease in notes receivable from affiliates	0	0
Net cash provided by (used in) investing activities	0	0
Cash flows from financing activities:
Net borrowings under revolving credit facilities	0
Issuance of long-term debt	0
Payments of debt	0
Payments of financing and credit facility fees	0	0
Purchases of treasury stock		(59)
Issuance of common stock		0
Advance from subsidiary		59
Increase (decrease) in notes payable to affiliates	0	0
Net cash provided by (used in) financing activities	0	0
Effect of exchange rate changes on cash and cash equivalents	0	0
Net increase (decrease) in cash and cash equivalents	0	0
Cash and cash equivalents:
Beginning of period	0	0
End of period	0	0
Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Net cash provided by (used in) operating activities	21	106
Cash flows from investing activities:
Cash invested in fixed assets	(126)	(62)
Disposition of assets	0
Increase in countervailing duty cash deposits	(17)
Decrease (increase) in deposit requirements for letters of credit, net		0
Investment in common stock of subsidiary		225
Advance to parent		(59)
(Increase) decrease in notes receivable from affiliates	(4)	3
Net cash provided by (used in) investing activities	(147)	(343)
Cash flows from financing activities:
Net borrowings under revolving credit facilities	90
Issuance of long-term debt	46
Payments of debt	(1)
Payments of financing and credit facility fees	(1)	(2)
Purchases of treasury stock		0
Issuance of common stock		0
Advance from subsidiary		0
Increase (decrease) in notes payable to affiliates	0	0
Net cash provided by (used in) financing activities	134	(2)
Effect of exchange rate changes on cash and cash equivalents	0	0
Net increase (decrease) in cash and cash equivalents	8	(239)
Cash and cash equivalents:
Beginning of period	13	257
End of period	21	18
Non-Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Net cash provided by (used in) operating activities	30	(16)
Cash flows from investing activities:
Cash invested in fixed assets	(51)	(61)
Disposition of assets	5
Increase in countervailing duty cash deposits	0
Decrease (increase) in deposit requirements for letters of credit, net		(5)
Investment in common stock of subsidiary		0
Advance to parent		0
(Increase) decrease in notes receivable from affiliates	0	0
Net cash provided by (used in) investing activities	(46)	(66)
Cash flows from financing activities:
Net borrowings under revolving credit facilities	0
Issuance of long-term debt	0
Payments of debt	0
Payments of financing and credit facility fees	0	(1)
Purchases of treasury stock		0
Issuance of common stock		225
Advance from subsidiary		0
Increase (decrease) in notes payable to affiliates	4	(3)
Net cash provided by (used in) financing activities	4	221
Effect of exchange rate changes on cash and cash equivalents	1	(2)
Net increase (decrease) in cash and cash equivalents	(11)	137
Cash and cash equivalents:
Beginning of period	45	80
End of period	34	217
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 duty cash deposits	0
Decrease (increase) in deposit requirements for letters of credit, net		0
Investment in common stock of subsidiary		(225)
Advance to parent		59
(Increase) decrease in notes receivable from affiliates	4	(3)
Net cash provided by (used in) investing activities	4	281
Cash flows from financing activities:
Net borrowings under revolving credit facilities	0
Issuance of long-term debt	0
Payments of debt	0
Payments of financing and credit facility fees	0	0
Purchases of treasury stock		0
Issuance of common stock		(225)
Advance from subsidiary		(59)
Increase (decrease) in notes payable to affiliates	(4)	3
Net cash provided by (used in) financing activities	(4)	(281)
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)	9 Months Ended
	Sep. 30, 2016
Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Percentage owned of material U.S. subsidiaries	100.00%