Resolute Forest Products (RFP) 10-Q 10 May 19 2019 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2019	Apr. 30, 2019
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q1
Entity Registrant Name	RESOLUTE FOREST PRODUCTS INC.
Entity Central Index Key	0001393066
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Trading Symbol	RFP
Entity Common Stock, Shares Outstanding		91,119,872
Entity Emerging Growth Company	false
Entity Small Business	false

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Millions, $ in Millions	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Income Statement [Abstract]
Sales	$ 795	$ 874
Costs and expenses:
Cost of sales, excluding depreciation, amortization and distribution costs	554	614
Depreciation and amortization	40	53
Distribution costs	100	116
Selling, general and administrative expenses	37	43
Operating income (loss)	64	48
Interest expense	(9)	(13)
Non-operating pension and other postretirement benefit credits	12	13
Other expense, net	(4)	(7)
Income (loss) before income taxes	63	41
Income tax provision	(21)	(31)
Net income (loss) including noncontrolling interests	42	10
Net income attributable to noncontrolling interests	0	0
Net income (loss) attributable to Resolute Forest Products Inc.	$ 42	$ 10
Net income per share attributable to Resolute Forest Products Inc. common shareholders:
Basic (in dollars per share)	$ 0.45	$ 0.11
Diluted (in dollars per share)	$ 0.45	$ 0.11
Weighted-average number of Resolute Forest Products Inc. common shares outstanding:
Basic	92.4	91.2
Diluted	93.9	93

Consolidated Statements of Op_2

Consolidated Statements of Operations (Parenthetical)	3 Months Ended
	Mar. 31, 2019
Income Statement [Abstract]
Type of cost, good or service [Extensible List]	us-gaap:ShippingAndHandlingMember

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Statement of Comprehensive Income [Abstract]
Net income including noncontrolling interests	$ 42	$ 10
Unamortized prior service credits
Change in unamortized prior service credits	(3)	(4)
Income tax provision	0	0
Change in unamortized prior service credits, net of tax	(3)	(4)
Unamortized actuarial losses
Change in unamortized actuarial losses	8	9
Income tax provision	(2)	(2)
Change in unamortized actuarial losses, net of tax	6	7
Other comprehensive income (loss), net of tax	3	3
Comprehensive income including noncontrolling interests	45	13
Comprehensive income attributable to noncontrolling interests	0	0
Comprehensive income attributable to Resolute Forest Products Inc.	$ 45	$ 13

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Millions	Mar. 31, 2019	Dec. 31, 2018
Current assets:
Cash and cash equivalents	$ 69	$ 304
Accounts receivable, net:
Trade	353	347
Other	82	102
Inventories, net	556	508
Other current assets	58	43
Total current assets	1,118	1,304
Fixed assets, net	1,492	1,515
Amortizable intangible assets, net	51	50
Deferred income tax assets	872	876
Operating lease right-of-use assets	63	0
Other assets	206	190
Total assets	3,802	3,935
Current liabilities:
Accounts payable and accrued liabilities	433	427
Current portion of long-term debt	1	223
Current portion of operating lease liabilities	7	0
Total current liabilities	441	650
Long-term debt, net of current portion	422	422
Pension and other postretirement benefit obligations	1,247	1,257
Operating lease liabilities, net of current portion	59	0
Other liabilities	53	71
Total liabilities	2,222	2,400
Commitments and contingencies
Resolute Forest Products Inc. shareholders’ equity:
Common stock	0	0
Additional paid-in capital	3,802	3,802
Deficit	(1,156)	(1,198)
Accumulated other comprehensive loss	(947)	(950)
Treasury stock at cost	(120)	(120)
Total Resolute Forest Products Inc. shareholders’ equity	1,579	1,534
Noncontrolling interests	1	1
Total equity	1,580	1,535
Total liabilities and equity	$ 3,802	$ 3,935

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) shares in Millions, $ in Millions	Mar. 31, 2019	Dec. 31, 2018
Statement of Financial Position [Abstract]
Accumulated depreciation	$ 1,538	$ 1,498
Accumulated amortization	$ 24	$ 24
Common stock, par value (per share)	$ 0.001	$ 0.001
Common stock, shares issued	119.1	118.8
Common stock, shares outstanding	91.1	90.8
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, 2017	$ 1,600	$ 0	$ 3,793	$ (1,294)	$ (780)	$ (120)	$ 1
Increase (Decrease) in Shareholders' Equity [Roll Forward]
Share-based compensation, net of withholding taxes	3		3
Net income (loss)	10			10
Stock unit awards vested net of shares forfeited for employee withholding taxes	0
Other comprehensive income (loss), net of tax	3				3		0
Ending balance at Mar. 31, 2018	$ 1,616	0	3,796	(1,284)	(777)	(120)	1
Stock Transactions, Parenthetical Disclosures [Abstract]
Stock unit awards vested, net of shares forfeited for employee withholding taxes	100,000
Beginning balance at Dec. 31, 2018	$ 1,535	0	3,802	(1,198)	(950)	(120)	1
Increase (Decrease) in Shareholders' Equity [Roll Forward]
Net income (loss)	42			42
Stock unit awards vested net of shares forfeited for employee withholding taxes	0
Other comprehensive income (loss), net of tax	3				3		0
Ending balance at Mar. 31, 2019	$ 1,580	$ 0	$ 3,802	$ (1,156)	$ (947)	$ (120)	$ 1
Stock Transactions, Parenthetical Disclosures [Abstract]
Stock unit awards vested, net of shares forfeited for employee withholding taxes	300,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Cash flows from operating activities:
Net income including noncontrolling interests	$ 42	$ 10
Adjustments to reconcile net income including noncontrolling interests to net cash provided by operating activities:
Share-based compensation	2	3
Depreciation and amortization	40	53
Reversal of inventory write-downs related to closures	0	(1)
Deferred income taxes	21	30
Net pension contributions and other postretirement benefit payments	(26)	(35)
(Gain) loss on translation of foreign currency denominated deferred income taxes	(19)	27
Loss (gain) on translation of foreign currency denominated pension and other postretirement benefit obligations	20	(22)
Net planned major maintenance (payments) amortization	(2)	6
Changes in working capital:
Accounts receivable	6	19
Inventories	(47)	(50)
Other current assets	(7)	(5)
Accounts payable and accrued liabilities	(6)	28
Other, net	(1)	(1)
Net cash provided by operating activities	23	62
Cash flows from investing activities:
Cash invested in fixed assets	(26)	(25)
Decrease (increase) in countervailing duty cash deposits on supercalendered paper	1	(5)
Increase in countervailing and anti-dumping duty cash deposits on softwood lumber	(14)	(14)
Decrease (increase) in countervailing duty cash deposits on uncoated groundwood paper	6	(2)
Net cash provided by (used in) investing activities	(33)	(46)
Cash flows from financing activities:
Net repayments under revolving credit facilities	0	(9)
Payments of debt	225	0
Payments of financing and credit facility fees	0	(1)
Net cash provided by (used in) financing activities	(225)	(10)
Effect of exchange rate changes on cash and cash equivalents, and restricted cash	1	(1)
Net increase (decrease) in cash and cash equivalents, and restricted cash	(234)	5
Cash and cash equivalents, and restricted cash:
Beginning of period	345	49
End of period	111	54
Cash and cash equivalents, and restricted cash at period end:
Cash and cash equivalents	69	13
Restricted cash (included in “Other current assets” and “Other assets”)	$ 42	$ 41

Consolidated Statements of Ca_2

Consolidated Statements of Cash Flows (Parenthetical)	Mar. 31, 2019
Statement of Cash Flows [Abstract]
Restricted cash and cash equivalents, asset, statement of financial position [Extensible List]	us-gaap:PrepaidExpenseAndOtherAssetsCurrent us-gaap:OtherAssetsNoncurrent

Organization and Basis of Prese

Organization and Basis of Presentation	3 Months Ended
	Mar. 31, 2019
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, 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 70 countries. We own or operate some 40 facilities, as well as power generation assets, in the United States and Canada. Financial statements Our interim consolidated financial statements and accompanying notes (or the “ Consolidated Financial Statements ”) are unaudited and have been prepared in accordance with the requirements of the U.S. Securities and Exchange Commission (or the “ SEC ”) for interim reporting. Under those rules, certain footnotes and other financial information that are normally required by U.S. generally accepted accounting principles may be condensed or omitted. In our opinion, all adjustments (consisting of normal recurring adjustments) necessary for the fair statement of the unaudited interim Consolidated Financial Statements have been made. All amounts are expressed in U.S. dollars, unless otherwise indicated. The results for the interim period ended March 31, 2019 , 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, 2018 , filed with the SEC on March 1, 2019 . Certain prior period amounts in our footnotes have been reclassified to conform to the 2019 presentation. New accounting pronouncement adopted in 2019 ASU 2016-02 “Leases” Effective January 1, 2019, we adopted Accounting Standards Update (or “ ASU ”) 2016-02, “Leases,” issued by the Financial Accounting Standards Board, and the series of related accounting standard updates that followed (collectively, “ Topic 842 ”), through a cumulative-effect adjustment as of that date. The effect of this ASU on our Consolidated Balance Sheet as of January 1, 2019, was as follows: (Unaudited, in millions ) Before ASU Effect of Change As Adjusted Amortizable intangible assets, net $ 50 $ 1 $ 51 Operating lease right-of-use assets — 65 65 Current portion of operating lease liabilities — 7 7 Operating lease liabilities, net of current portion — 60 60 Other liabilities 71 (1 ) 70 On adoption, we elected to apply the package of practical expedients that allows us not to reassess whether expired or existing contracts contain leases, the classification of these leases, and whether previously capitalized initial direct costs would qualify for capitalization under Topic 842. Furthermore, we elected to use hindsight in determining the lease term and assessing impairment of the operating lease right-of-use assets. As a result of the implementation of Topic 842, our leases accounting policy was updated as follows: We determine if a contract contains a lease at inception. Leases are classified as either operating leases or finance leases. Operating leases are included in “Operating lease right-of-use assets,” “Current portion of operating lease liabilities,” and “Operating lease liabilities, net of current portion,” whereas finance leases are included in “Fixed assets, net,” “Current portion of long-term debt,” and “Long-term debt, net of current portion” in our Consolidated Balance Sheets. Leases with a term of less than 12 months are not recorded in our Consolidated Balance Sheets, and are expensed over the term of the lease in our Consolidated Statements of Operations. Operating lease right-of-use assets represent our right to use an underlying asset for the term of the lease, and the related liabilities represent our obligation to make the lease payments arising from the lease. Operating lease right-of-use assets and the related liabilities are recognized at the lease commencement date based on the present value of the lease payments over the term of the lease. Renewal and termination options are included in our lease terms when it is reasonably certain that they will be exercised. In determining the present value of lease payments, we use the implicit rate when readily determinable, or our estimated incremental borrowing rate, which is based on information available at the lease commencement date. Lease payments are expensed in our Consolidated Statements of Operations on a straight-line basis over the term of the lease. For buildings, we account for the lease and non-lease components as a single lease component. For all other contracts, we account for the lease and non-lease components separately.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income (Loss)	3 Months Ended
	Mar. 31, 2019
Equity [Abstract]
Accumulated Other Comprehensive Income (Loss)	Note 2. Accumulated Other Comprehensive Loss The change in our accumulated other comprehensive loss by component (net of tax) for the three months ended March 31, 2019 , was as follows: (Unaudited, in millions) Unamortized Prior Service Credits Unamortized Actuarial Losses Foreign Currency Translation Total Balance as of December 31, 2018 $ 28 $ (971 ) $ (7 ) $ (950 ) Amounts reclassified from accumulated other comprehensive loss (1) (3 ) 6 — 3 Balance as of March 31, 2019 $ 25 $ (965 ) $ (7 ) $ (947 ) (1) See the table below for details about these reclassifications. The reclassifications out of accumulated other comprehensive loss for the three months ended March 31, 2019 , 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 $ (3 ) Non-operating pension and other postretirement benefit credits (1) — Income tax provision $ (3 ) Net of tax Unamortized Actuarial Losses Amortization of actuarial losses $ 8 Non-operating pension and other postretirement benefit credits (1) (2 ) Income tax provision $ 6 Net of tax Total Reclassifications $ 3 Net of tax (1) These items are included in the computation of net periodic benefit cost related to our pension and other postretirement benefit (or “ OPEB ”) plans summarized in Note 8, “Employee Benefit Plans .”

Net Income (Loss) Per Share

Net Income (Loss) Per Share	3 Months Ended
	Mar. 31, 2019
Earnings Per Share [Abstract]
Net Income (Loss) Per Share	Note 3. Net Income Per Share The reconciliation of the basic and diluted net income per share for the three months ended March 31, 2019 and 2018 , was as follows: Three Months Ended (Unaudited, in millions, except per share amounts) 2019 2018 Numerator: Net income attributable to Resolute Forest Products Inc. $ 42 $ 10 Denominator: Basic weighted-average number of Resolute Forest Products Inc. common shares outstanding 92.4 91.2 Dilutive impact of nonvested stock unit awards (1) 1.5 1.8 Diluted weighted-average number of Resolute Forest Products Inc. common shares outstanding 93.9 93.0 Net income per share attributable to Resolute Forest Products Inc. common shareholders: Basic $ 0.45 $ 0.11 Diluted 0.45 0.11 (1) When we refer to stock unit awards we mean equity-classified restricted stock units, deferred stock units and performance stock units. The weighted-average number of outstanding stock options that were excluded from the calculation of diluted net income per share, as their impact would have been antidilutive, was 1.1 million and 1.3 million for the three months ended March 31, 2019 and 2018 , respectively.

Inventories, Net

Inventories, Net	3 Months Ended
	Mar. 31, 2019
Inventory Disclosure [Abstract]
Inventories, Net	Note 4. Inventories, Net Inventories, net as of March 31, 2019 and December 31, 2018 , were comprised of the following: (Unaudited, in millions) March 31, December 31, Raw materials $ 124 $ 106 Work in process 41 39 Finished goods 201 180 Mill stores and other supplies 190 183 $ 556 $ 508

Operating Leases

Operating Leases	3 Months Ended
	Mar. 31, 2019
Leases [Abstract]
Leases	Note 5. Operating leases We have operating leases for buildings, machinery, chemical equipment, rail cars, and office equipment with remaining terms from less than one year to 24 years . These leases may include renewal options for up to 13 years . The components of lease expense for the three months ended March 31, 2019 , were as follows: (Unaudited, in millions) Three Months Ended Operating lease cost $ 3 Variable lease cost (1) 6 (1) Variable lease cost is determined by the consumption of the underlying asset. Supplemental information related to operating leases was as follows: (Unaudited) March 31, Weighted-average remaining operating lease term (in years) 11.7 Weighted-average operating lease discount rate 4.7 % (Unaudited, in millions) Three Months Ended Operating cash flow payments for operating lease liabilities $ 3 The maturities of operating lease liabilities as of March 31, 2019 , were as follows: (Unaudited, in millions) Operating Leases Years ending December 31, 2019 $ 8 2020 10 2021 8 2022 8 2023 7 2024 and thereafter 45 Total lease payments 86 Less: imputed interest (20 ) Total operating lease liabilities $ 66

Accounts Payable and Accrued Li

Accounts Payable and Accrued Liabilities	3 Months Ended
	Mar. 31, 2019
Payables and Accruals [Abstract]
Accounts Payable and Accrued Liabilities	Note 6. Accounts Payable and Accrued Liabilities Accounts payable and accrued liabilities as of March 31, 2019 and December 31, 2018 , were comprised of the following: (Unaudited, in millions) March 31, December 31, Trade accounts payable $ 303 $ 299 Accrued compensation 48 66 Accrued interest 9 5 Pension and other postretirement benefit obligations 17 17 Accrued provision for former Fibrek Inc. dissenting shareholders 10 — Income and other taxes payable 3 4 Deposits 22 20 Other 21 16 $ 433 $ 427

Long-Term Debt

Long-Term Debt	3 Months Ended
	Mar. 31, 2019
Debt Disclosure [Abstract]
Long-Term Debt	Note 7. Long-Term Debt Overview Long-term debt, including current portion, as of March 31, 2019 and December 31, 2018 , was comprised of the following: (Unaudited, in millions) March 31, December 31, 5.875% senior unsecured notes due 2023: Principal amount $ 375 $ 600 Deferred financing costs (3 ) (5 ) Unamortized discount (2 ) (3 ) Total 5.875% senior unsecured notes due 2023 370 592 Term loan due 2025 46 46 Finance lease obligation 7 7 Total debt 423 645 Less: Current portion of 5.875% senior unsecured notes due 2023 — (222 ) Less: Current portion of finance lease obligation (1 ) (1 ) Long-term debt, net of current portion $ 422 $ 422 2023 Notes We issued $600 million in aggregate principal amount of 5.875% senior unsecured notes due 2023 (or 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 beginning November 15, 2013, until their maturity date of May 15, 2023. In connection with the issuance of the notes, we incurred financing costs of $9 million , which were deferred and recorded as a reduction of the notes. Deferred financing costs are amortized to “Interest expense” in our Consolidated Statements of Operations using the interest method over the term of the notes. On January 3, 2019 (the “ closing date ”), we repurchased $225 million in aggregate principal amount of the 2023 Notes, pursuant to a notes purchase agreement entered into on December 21, 2018, with certain noteholders, at a purchase price equal to 100% of the principal amount thereof, plus accrued and unpaid interest to, but not including, the closing date. The aggregate principal amount and related deferred financing costs and unamortized discount were included in “Current portion of long-term debt” in our Consolidated Balance Sheet as of December 31, 2018. As a result of the repurchase, we recorded a net loss on extinguishment of debt of $3 million in “ Other expense, net ” in our Consolidated Statement of Operations for the three months ended March 31, 2019 . The fair value of the 2023 Notes (Level 1) was $375 million and $598 million as of March 31, 2019 and December 31, 2018 , respectively. Senior Secured Credit Facility On September 7, 2016, we entered into a senior secured credit facility (or 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 (the “ Term Loan ”), and a revolving credit facility of up to $139 million with a maturity date of September 7, 2022 (the “ Revolving Credit Facility ”). As of March 31, 2019 , we had $139 million of availability under the Revolving Credit Facility, which was undrawn. The fair value of the Term Loan (Level 2) approximated its carrying value as of both March 31, 2019 and December 31, 2018 . ABL Credit Facility On May 22, 2015, we entered into a senior secured asset-based revolving credit facility (the “ ABL Credit Facility ”), with an aggregate lender commitment of up to $600 million at any time outstanding, subject to borrowing base availability based on specified advance rates, eligibility criteria and customary reserves. The ABL Credit Facility will mature on May 22, 2020. As of March 31, 2019 , we had $387 million of availability under the ABL Credit Facility, which was undrawn except for $51 million of ordinary course letters of credit outstanding. Finance lease obligation We have a finance lease obligation for a warehouse with a maturity date of December 1, 2027, 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	3 Months Ended
	Mar. 31, 2019
Retirement Benefits [Abstract]
Employee Benefit Plans	Note 8. Employee Benefit Plans Pension and other postretirement benefit plans The components of net periodic benefit cost relating to our pension and OPEB plans for the three months ended March 31, 2019 and 2018 , were as follows: Pension Plans: Three Months Ended (Unaudited, in millions) 2019 2018 Interest cost $ 45 $ 48 Expected return on plan assets (63 ) (67 ) Amortization of actuarial losses 9 10 Amortization of prior service credits — (1 ) Non-operating pension credits (9 ) (10 ) Service cost 4 5 $ (5 ) $ (5 ) OPEB Plans: Three Months Ended (Unaudited, in millions) 2019 2018 Interest cost $ 1 $ 1 Amortization of actuarial gains (1 ) (1 ) Amortization of prior service credits (3 ) (3 ) Non-operating other postretirement benefit credits (3 ) (3 ) Service cost — — $ (3 ) $ (3 ) Defined contribution plans Our expense for the defined contribution plans totaled $5 million for both the three months ended March 31, 2019 and 2018.

Income Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2019
Income Tax Disclosure [Abstract]
Income Taxes	Note 9. Income Taxes The income tax provision attributable to income before income taxes differs from the amounts computed by applying the U.S. federal statutory income tax rate of 21% for the three months ended March 31, 2019 and 2018 , as a result of the following: Three Months Ended (Unaudited, in millions) 2019 2018 Income before income taxes $ 63 $ 41 Income tax provision: Expected income tax provision (13 ) (9 ) Changes resulting from: Valuation allowance (1) (7 ) (5 ) Foreign exchange 3 (7 ) U.S. tax on non-U.S. earnings (2) — (7 ) State income taxes, net of federal income tax benefit 1 2 Foreign tax rate differences (5 ) (5 ) $ (21 ) $ (31 ) (1) Relates to our U.S. operations. (2) Reduced income tax benefits on U.S. losses for the three months ended March 31, 2018.

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 10. Commitments and Contingencies Legal matters We become involved in various legal proceedings, claims and governmental inquiries, investigations, and other disputes in the normal course of business, including matters related to contracts, commercial and trade disputes, taxes, environmental issues, activist damages, employment and workers’ compensation claims, grievances, human rights complaints, pension and benefit plans and obligations, health and safety, product safety and liability, asbestos exposure, financial reporting and disclosure obligations, corporate governance, First Nations claims, antitrust, governmental regulations, and other matters. Although the final outcome is subject to many variables and cannot be predicted with any degree of certainty, we regularly assess the status of the matters and establish provisions (including legal costs expected to be incurred) when we believe an adverse outcome is probable, and the amount can be reasonably estimated. Except as described below and for claims that cannot be assessed due to their preliminary nature, we believe that the ultimate disposition of these matters outstanding or pending as of March 31, 2019 , will not have a material adverse effect on our Consolidated Financial Statements. Asbestos-related lawsuits We are involved in a number of asbestos-related lawsuits filed primarily in U.S. state courts, including certain cases involving multiple defendants. These lawsuits principally allege direct or indirect personal injury or death resulting from exposure to asbestos-containing premises. While we dispute the plaintiffs’ allegations and intend to vigorously defend these claims, the ultimate resolution of these matters cannot be determined at this time. These lawsuits frequently involve claims for unspecified compensatory and punitive damages, and we are unable to reasonably estimate a range of possible losses. However, unfavorable rulings, judgments or settlement terms could materially impact our Consolidated Financial Statements. Certain cases, including cases that were scheduled in March 2019, were settled without any material impact in our Consolidated Statement of Operations for the three months ended March 31, 2019. Countervailing duty and anti-dumping investigations on softwood lumber On November 25, 2016, countervailing duty and anti-dumping petitions were filed with the U.S. Department of Commerce (or “ Commerce ”) and the U.S. International Trade Commission (or “ ITC ”) by certain U.S. softwood lumber products producers and forest landowners, requesting that the U.S. government impose countervailing and anti-dumping duties on Canadian-origin softwood lumber products exported to the U.S. One of our subsidiaries was identified in the petitions as being a Canadian exporting producer of softwood lumber products to the U.S. and was selected as a mandatory respondent to be investigated by Commerce in both the countervailing duty and anti-dumping investigations. On April 24, 2017, Commerce announced its preliminary determination in the countervailing duty investigation and, as a result, after April 28, 2017, we were required to pay cash deposits to the U.S. Customs and Border Protection agency (or “ U.S. Customs ”) at a rate of 12.82% for estimated countervailing duties on our U.S. imports of softwood lumber products produced at our Canadian sawmills. The preliminary rate remained in effect until August 26, 2017. Commerce changed the rate in its final affirmative determination on November 2, 2017, but the new rate did not take effect until December 28, 2017, following the ITC’s final affirmative determination and the publication by Commerce of a countervailing duty order. Since that date, we have been required to resume paying cash deposits to the U.S. Customs at a rate of 14.7% for our softwood lumber products U.S. imports from our Canadian sawmills. This rate will continue until Commerce sets a duty rate in an administrative review, or a new rate may be set through a remand determination by a North American Free Trade Agreement (or “ NAFTA ”) binational panel on appeal. Through March 31, 2019 , our cash deposits totaled $91 million and, based on the 14.7% rate and our current operating parameters, could be as high as $60 million per year. On June 26, 2017, Commerce announced its preliminary determination in the anti-dumping investigation and, as a result, after June 30, 2017, we were required to pay cash deposits to the U.S. Customs at a rate of 4.59% for estimated anti-dumping duties on our U.S. imports of softwood lumber products produced at our Canadian sawmills. On November 2, 2017, Commerce announced its final affirmative determination in the anti-dumping investigation and, as a result, since November 8, 2017, we have been required to pay cash deposits to the U.S. Customs, at a rate of 3.2% for our softwood lumber products U.S. imports from our Canadian sawmills. This rate will apply until Commerce sets a duty rate in an administrative review, or a new rate may be set through a remand determination by a NAFTA binational panel on appeal. Through March 31, 2019 , our cash deposits totaled $26 million and, based on the 3.2% rate and our current operating parameters, could be as high as $15 million per year. We are not presently able to determine the ultimate resolution of these matters, but we believe it is not probable that we will ultimately be assessed with significant duties, if any, on our U.S. imports of Canadian-produced softwood lumber products. Accordingly, no contingent loss was recorded in respect of these petitions in our Consolidated Statements of Operations, and our cash deposits were recorded in “Other assets” in our Consolidated Balance Sheets. Fibrek acquisition 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. (or “ 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 Cdn $14 million ( $10 million , based on the exchange rate in effect on March 31, 2019 ) for the eventual payment of those claims. The hearing in this matter began in March 2019. Partial wind-ups of pension plans On June 12, 2012, we filed a motion for directives with the Quebec Superior Court, the court with jurisdiction in the creditor protection proceedings under the Companies’ Creditors Arrangement Act (Canada) (or the “ CCAA 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 CCAA Creditor Protection Proceedings. We contend, among other things, that any such declaration, if issued, would be inconsistent with the Quebec Superior Court’s sanction order confirming the CCAA debtors’ CCAA Plan of Reorganization and Compromise , as amended, and the terms of our emergence from the CCAA 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 ( $110 million , based on the exchange rate in effect on March 31, 2019 ), would have to be funded if we do not obtain the relief sought. The hearing in this matter could occur in 2019. 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 a hazardous waste site that is being addressed pursuant to the Comprehensive Environmental Response, Compensation and Liability Act of 1980 (commonly known as Superfund). We believe we will not be liable for any significant amounts at this site. We have environmental liabilities of $8 million recorded as of both March 31, 2019 and December 31, 2018 , 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 also have asset retirement obligations of $23 million recorded as of both March 31, 2019 and December 31, 2018 , primarily consisting of liabilities associated with landfills, sludge basins and the dismantling of retired assets. These liabilities are included in “Accounts payable and accrued liabilities” or “Other liabilities” in our Consolidated Balance Sheets.

Segment Information

Segment Information	3 Months Ended
	Mar. 31, 2019
Segment Reporting [Abstract]
Segment Information	Note 11. 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 ” in our Consolidated Statements of Operations are allocated to our segments, since those items are reviewed separately by management. For the same reason, inventory write-downs related to closures, start-up costs, 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 months ended March 31, 2019 and 2018 , was as follows: (Unaudited, in millions) Market Pulp (1) Tissue (2) Wood Products (3) Newsprint Specialty Papers Segment Total Corporate and Other Total Sales First three months 2019 $ 231 $ 39 $ 161 $ 212 $ 152 $ 795 $ — $ 795 2018 257 22 209 198 188 874 — 874 Depreciation and amortization First three months 2019 $ 5 $ 5 $ 8 $ 7 $ 10 $ 35 $ 5 $ 40 2018 7 1 8 16 12 44 9 53 Operating income (loss) First three months 2019 $ 42 $ (8 ) $ 6 $ 28 $ 15 $ 83 $ (19 ) $ 64 2018 33 (1 ) 53 (4 ) (7 ) 74 (26 ) 48 (1) Inter-segment sales of $11 million and $10 million, which are transacted at cost, were excluded from market pulp sales for the three months ended March 31, 2019 and 2018, respectively. (2) The operating results of our Calhoun (Tennessee) tissue operations, previously recorded under “corporate and other,” have been recorded in our tissue segment since April 1, 2018. (3) Wood products sales to our joint ventures, which are transacted at arm’s length negotiated prices, were $5 million and $8 million for the three months ended March 31, 2019 and 2018, respectively.

Condensed Consolidating Financi

Condensed Consolidating Financial Information	3 Months Ended
	Mar. 31, 2019
Condensed Financial Information Disclosure [Abstract]
Condensed Consolidating Financial Information	Note 12. 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, as amended, 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 (or the “ Guarantor Subsidiaries ”). The 2023 Notes are not guaranteed by our foreign subsidiaries (or the “ Non-guarantor Subsidiaries ”). The following condensed consolidating financial information sets forth the Statements of Operations and Comprehensive Income (Loss) for the three months ended March 31, 2019 and 2018 , the Balance Sheets as of March 31, 2019 and December 31, 2018 , and the Statements of Cash Flows for the three months ended March 31, 2019 and 2018 for the Parent, the Guarantor Subsidiaries on a combined basis, and the Non-guarantor Subsidiaries also 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 entries to eliminate the investments in subsidiaries and intercompany balances and transactions. CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the Three Months Ended March 31, 2019 (Unaudited, in millions) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Consolidating Adjustments Consolidated Sales $ — $ 672 $ 597 $ (474 ) $ 795 Costs and expenses: Cost of sales, excluding depreciation, amortization and distribution costs — 648 371 (465 ) 554 Depreciation and amortization — 10 30 — 40 Distribution costs — 26 79 (5 ) 100 Selling, general and administrative expenses 6 9 22 — 37 Operating (loss) income (6 ) (21 ) 95 (4 ) 64 Interest expense (17 ) (2 ) (4 ) 14 (9 ) Non-operating pension and other postretirement benefit credits — 3 9 — 12 Other (expense) income, net (3 ) 17 (4 ) (14 ) (4 ) Equity in income of subsidiaries 68 11 — (79 ) — Income before income taxes 42 8 96 (83 ) 63 Income tax provision — — (22 ) 1 (21 ) Net income including noncontrolling interests 42 8 74 (82 ) 42 Net income attributable to noncontrolling interests — — — — — Net income attributable to Resolute Forest Products Inc. $ 42 $ 8 $ 74 $ (82 ) $ 42 Comprehensive income attributable to Resolute Forest Products Inc. $ 45 $ 6 $ 79 $ (85 ) $ 45 CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) For the Three Months Ended March 31, 2018 (Unaudited, in millions) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Consolidating Adjustments Consolidated Sales $ — $ 809 $ 592 $ (527 ) $ 874 Costs and expenses: Cost of sales, excluding depreciation, amortization and distribution costs — 771 366 (523 ) 614 Depreciation and amortization — 20 33 — 53 Distribution costs — 39 79 (2 ) 116 Selling, general and administrative expenses 5 17 21 — 43 Operating (loss) income (5 ) (38 ) 93 (2 ) 48 Interest expense (23 ) (3 ) (3 ) 16 (13 ) Non-operating pension and other postretirement benefit credits — 4 9 — 13 Other income (expense), net — 14 (5 ) (16 ) (7 ) Equity in income of subsidiaries 38 21 — (59 ) — Income (loss) before income taxes 10 (2 ) 94 (61 ) 41 Income tax provision — — (32 ) 1 (31 ) Net income (loss) including noncontrolling interests 10 (2 ) 62 (60 ) 10 Net income attributable to noncontrolling interests — — — — — Net income (loss) attributable to Resolute Forest Products Inc. $ 10 $ (2 ) $ 62 $ (60 ) $ 10 Comprehensive income (loss) attributable to Resolute Forest Products Inc. $ 13 $ (5 ) $ 68 $ (63 ) $ 13 CONDENSED CONSOLIDATING BALANCE SHEET As of March 31, 2019 (Unaudited, in millions) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Consolidating Adjustments Consolidated Assets Current assets: Cash and cash equivalents $ — $ 62 $ 7 $ — $ 69 Accounts receivable, net 1 298 136 — 435 Accounts receivable from affiliates — 594 1,136 (1,730 ) — Inventories, net — 212 361 (17 ) 556 Note, advance and interest receivable from parent — 433 — (433 ) — Interest receivable from affiliate — 1 — (1 ) — Other current assets — 23 35 — 58 Total current assets 1 1,623 1,675 (2,181 ) 1,118 Fixed assets, net — 525 967 — 1,492 Amortizable intangible assets, net — 3 48 — 51 Deferred income tax assets — 1 867 4 872 Operating lease right-of-use assets — 30 33 — 63 Notes receivable from parent — 883 — (883 ) — Note receivable from affiliate — 109 — (109 ) — Investments in consolidated subsidiaries and affiliates 4,190 2,216 — (6,406 ) — Other assets — 139 67 — 206 Total assets $ 4,191 $ 5,529 $ 3,657 $ (9,575 ) $ 3,802 Liabilities and equity Current liabilities: Accounts payable and accrued liabilities $ 14 $ 161 $ 258 $ — $ 433 Current portion of long-term debt — 1 — — 1 Current portion of operating lease liabilities — 4 3 — 7 Accounts payable to affiliates 603 1,172 — (1,775 ) — Note, advance and interest payable to subsidiaries 433 — — (433 ) — Interest payable to affiliate — — 1 (1 ) — Total current liabilities 1,050 1,338 262 (2,209 ) 441 Long-term debt, net of current portion 370 52 — — 422 Notes payable to subsidiaries 883 — — (883 ) — Note payable to affiliate — — 109 (109 ) — Pension and other postretirement benefit obligations — 338 909 — 1,247 Operating lease liabilities, net of current portion — 27 32 — 59 Other liabilities — 20 33 — 53 Total liabilities 2,303 1,775 1,345 (3,201 ) 2,222 Total equity 1,888 3,754 2,312 (6,374 ) 1,580 Total liabilities and equity $ 4,191 $ 5,529 $ 3,657 $ (9,575 ) $ 3,802 CONDENSED CONSOLIDATING BALANCE SHEET As of December 31, 2018 (Unaudited, in millions) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Consolidating Adjustments Consolidated Assets Current assets: Cash and cash equivalents $ — $ 301 $ 3 $ — $ 304 Accounts receivable, net — 301 148 — 449 Accounts receivable from affiliates — 588 1,071 (1,659 ) — Inventories, net — 194 327 (13 ) 508 Note, advance and interest receivable from parent — 422 — (422 ) — Interest receivable from affiliate — 4 — (4 ) — Other current assets — 15 28 — 43 Total current assets — 1,825 1,577 (2,098 ) 1,304 Fixed assets, net — 523 992 — 1,515 Amortizable intangible assets, net — 2 48 — 50 Deferred income tax assets — 1 872 3 876 Notes receivable from parent — 657 — (657 ) — Note receivable from affiliate — 107 — (107 ) — Investments in consolidated subsidiaries and affiliates 4,119 2,205 — (6,324 ) — Other assets — 126 64 — 190 Total assets $ 4,119 $ 5,446 $ 3,553 $ (9,183 ) $ 3,935 Liabilities and equity Current liabilities: Accounts payable and accrued liabilities $ 7 $ 170 $ 250 $ — $ 427 Current portion of long-term debt 222 1 — — 223 Accounts payable to affiliates 592 1,112 — (1,704 ) — Note, advance and interest payable to subsidiaries 422 — — (422 ) — Interest payable to affiliate — — 4 (4 ) — Total current liabilities 1,243 1,283 254 (2,130 ) 650 Long-term debt, net of current portion 370 52 — — 422 Notes payable to subsidiaries 657 — — (657 ) — Note payable to affiliate — — 107 (107 ) — Pension and other postretirement benefit obligations — 342 915 — 1,257 Other liabilities 6 21 44 — 71 Total liabilities 2,276 1,698 1,320 (2,894 ) 2,400 Total equity 1,843 3,748 2,233 (6,289 ) 1,535 Total liabilities and equity $ 4,119 $ 5,446 $ 3,553 $ (9,183 ) $ 3,935 CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the Three Months Ended March 31, 2019 (Unaudited, in millions) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Consolidating Adjustments Consolidated Net cash provided by operating activities $ — $ 7 $ 16 $ — $ 23 Cash flows from investing activities: Cash invested in fixed assets — (14 ) (12 ) — (26 ) Decrease in countervailing duty cash deposits on supercalendered paper — 1 — — 1 Increase in countervailing and anti-dumping duty cash deposits on softwood lumber — (14 ) — — (14 ) Decrease in countervailing duty cash deposits on uncoated groundwood paper — 6 — — 6 Increase in notes receivable from parent — (225 ) — 225 — Net cash used in investing activities — (246 ) (12 ) 225 (33 ) Cash flows from financing activities: Payments of debt (225 ) — — — (225 ) Increase in notes payable to subsidiaries 225 — — (225 ) — Net cash used in financing activities — — — (225 ) (225 ) Effect of exchange rate changes on cash and cash equivalents, and restricted cash — — 1 — 1 Net (decrease) increase in cash and cash equivalents, and restricted cash — (239 ) 5 — (234 ) Cash and cash equivalents, and restricted cash: Beginning of period — 306 39 — 345 End of period $ — $ 67 $ 44 $ — $ 111 Cash and cash equivalents, and restricted cash at period end: Cash and cash equivalents $ — $ 62 $ 7 $ — $ 69 Restricted cash — 5 37 — 42 CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the Three Months Ended March 31, 2018 (Unaudited, in millions) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Consolidating Adjustments Consolidated Net cash provided by operating activities $ — $ 44 $ 18 $ — $ 62 Cash flows from investing activities: Cash invested in fixed assets — (8 ) (17 ) — (25 ) Increase in countervailing duty cash deposits on supercalendered paper — (5 ) — — (5 ) Increase in countervailing and anti-dumping duty cash deposits on softwood lumber — (14 ) — — (14 ) Increase in countervailing duty cash deposits on uncoated groundwood paper — (2 ) — — (2 ) Advance to parent — (1 ) — 1 — Cash used in investing activities — (30 ) (17 ) 1 (46 ) Cash flows from financing activities: Net repayments under revolving credit facilities — (9 ) — — (9 ) Payments of financing and credit facility fees (1 ) — — — (1 ) Advance from subsidiary 1 — — (1 ) — Net cash used in financing activities — (9 ) — (1 ) (10 ) Effect of exchange rate changes on cash and cash equivalents, and restricted cash — — (1 ) — (1 ) Net increase in cash and cash equivalents, and restricted cash — 5 — — 5 Cash and cash equivalents, and restricted cash: Beginning of period — 3 46 — 49 End of period $ — $ 8 $ 46 $ — $ 54 Cash and cash equivalents, and restricted cash at period end: Cash and cash equivalents $ — $ 8 $ 5 $ — $ 13 Restricted cash — — 41 — 41

Organization and Basis of Pre_2

Organization and Basis of Presentation (Policies)	3 Months Ended
	Mar. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Financial statements	Our interim consolidated financial statements and accompanying notes (or the “ Consolidated Financial Statements ”) are unaudited and have been prepared in accordance with the requirements of the U.S. Securities and Exchange Commission (or the “ SEC ”) for interim reporting. Under those rules, certain footnotes and other financial information that are normally required by U.S. generally accepted accounting principles may be condensed or omitted. In our opinion, all adjustments (consisting of normal recurring adjustments) necessary for the fair statement of the unaudited interim Consolidated Financial Statements have been made. All amounts are expressed in U.S. dollars, unless otherwise indicated. The results for the interim period ended March 31, 2019 , 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, 2018 , filed with the SEC on March 1, 2019 . Certain prior period amounts in our footnotes have been reclassified to conform to the 2019 presentation.
New accounting pronouncements	New accounting pronouncement adopted in 2019 ASU 2016-02 “Leases” Effective January 1, 2019, we adopted Accounting Standards Update (or “ ASU ”) 2016-02, “Leases,” issued by the Financial Accounting Standards Board, and the series of related accounting standard updates that followed (collectively, “ Topic 842 ”), through a cumulative-effect adjustment as of that date. The effect of this ASU on our Consolidated Balance Sheet as of January 1, 2019, was as follows: (Unaudited, in millions ) Before ASU Effect of Change As Adjusted Amortizable intangible assets, net $ 50 $ 1 $ 51 Operating lease right-of-use assets — 65 65 Current portion of operating lease liabilities — 7 7 Operating lease liabilities, net of current portion — 60 60 Other liabilities 71 (1 ) 70 On adoption, we elected to apply the package of practical expedients that allows us not to reassess whether expired or existing contracts contain leases, the classification of these leases, and whether previously capitalized initial direct costs would qualify for capitalization under Topic 842. Furthermore, we elected to use hindsight in determining the lease term and assessing impairment of the operating lease right-of-use assets. As a result of the implementation of Topic 842, our leases accounting policy was updated as follows: We determine if a contract contains a lease at inception. Leases are classified as either operating leases or finance leases. Operating leases are included in “Operating lease right-of-use assets,” “Current portion of operating lease liabilities,” and “Operating lease liabilities, net of current portion,” whereas finance leases are included in “Fixed assets, net,” “Current portion of long-term debt,” and “Long-term debt, net of current portion” in our Consolidated Balance Sheets. Leases with a term of less than 12 months are not recorded in our Consolidated Balance Sheets, and are expensed over the term of the lease in our Consolidated Statements of Operations. Operating lease right-of-use assets represent our right to use an underlying asset for the term of the lease, and the related liabilities represent our obligation to make the lease payments arising from the lease. Operating lease right-of-use assets and the related liabilities are recognized at the lease commencement date based on the present value of the lease payments over the term of the lease. Renewal and termination options are included in our lease terms when it is reasonably certain that they will be exercised. In determining the present value of lease payments, we use the implicit rate when readily determinable, or our estimated incremental borrowing rate, which is based on information available at the lease commencement date. Lease payments are expensed in our Consolidated Statements of Operations on a straight-line basis over the term of the lease. For buildings, we account for the lease and non-lease components as a single lease component. For all other contracts, we account for the lease and non-lease components separately.
Leases	On adoption, we elected to apply the package of practical expedients that allows us not to reassess whether expired or existing contracts contain leases, the classification of these leases, and whether previously capitalized initial direct costs would qualify for capitalization under Topic 842. Furthermore, we elected to use hindsight in determining the lease term and assessing impairment of the operating lease right-of-use assets. As a result of the implementation of Topic 842, our leases accounting policy was updated as follows: We determine if a contract contains a lease at inception. Leases are classified as either operating leases or finance leases. Operating leases are included in “Operating lease right-of-use assets,” “Current portion of operating lease liabilities,” and “Operating lease liabilities, net of current portion,” whereas finance leases are included in “Fixed assets, net,” “Current portion of long-term debt,” and “Long-term debt, net of current portion” in our Consolidated Balance Sheets. Leases with a term of less than 12 months are not recorded in our Consolidated Balance Sheets, and are expensed over the term of the lease in our Consolidated Statements of Operations. Operating lease right-of-use assets represent our right to use an underlying asset for the term of the lease, and the related liabilities represent our obligation to make the lease payments arising from the lease. Operating lease right-of-use assets and the related liabilities are recognized at the lease commencement date based on the present value of the lease payments over the term of the lease. Renewal and termination options are included in our lease terms when it is reasonably certain that they will be exercised. In determining the present value of lease payments, we use the implicit rate when readily determinable, or our estimated incremental borrowing rate, which is based on information available at the lease commencement date. Lease payments are expensed in our Consolidated Statements of Operations on a straight-line basis over the term of the lease. For buildings, we account for the lease and non-lease components as a single lease component. For all other contracts, we account for the lease and non-lease components separately.

Organization and Basis of Pre_3

Organization and Basis of Presentation (Tables)	3 Months Ended
	Mar. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block]	The effect of this ASU on our Consolidated Balance Sheet as of January 1, 2019, was as follows: (Unaudited, in millions ) Before ASU Effect of Change As Adjusted Amortizable intangible assets, net $ 50 $ 1 $ 51 Operating lease right-of-use assets — 65 65 Current portion of operating lease liabilities — 7 7 Operating lease liabilities, net of current portion — 60 60 Other liabilities 71 (1 ) 70

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Income (Loss) (Tables)	3 Months Ended
	Mar. 31, 2019
Equity [Abstract]
Accumulated Other Comprehensive Income (Loss) by Component (Net of Tax)	The change in our accumulated other comprehensive loss by component (net of tax) for the three months ended March 31, 2019 , was as follows: (Unaudited, in millions) Unamortized Prior Service Credits Unamortized Actuarial Losses Foreign Currency Translation Total Balance as of December 31, 2018 $ 28 $ (971 ) $ (7 ) $ (950 ) Amounts reclassified from accumulated other comprehensive loss (1) (3 ) 6 — 3 Balance as of March 31, 2019 $ 25 $ (965 ) $ (7 ) $ (947 ) (1) See the table below for details about these reclassifications.
Reclassifications Out of Accumulated Other Comprehensive Income (Loss)	The reclassifications out of accumulated other comprehensive loss for the three months ended March 31, 2019 , 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 $ (3 ) Non-operating pension and other postretirement benefit credits (1) — Income tax provision $ (3 ) Net of tax Unamortized Actuarial Losses Amortization of actuarial losses $ 8 Non-operating pension and other postretirement benefit credits (1) (2 ) Income tax provision $ 6 Net of tax Total Reclassifications $ 3 Net of tax (1) These items are included in the computation of net periodic benefit cost related to our pension and other postretirement benefit (or “ OPEB ”) plans summarized in Note 8, “Employee Benefit Plans .”

Net Income (Loss) Per Share (Ta

Net Income (Loss) Per Share (Tables)	3 Months Ended
	Mar. 31, 2019
Earnings Per Share [Abstract]
Schedule of earnings per share, basic and diluted	The reconciliation of the basic and diluted net income per share for the three months ended March 31, 2019 and 2018 , was as follows: Three Months Ended (Unaudited, in millions, except per share amounts) 2019 2018 Numerator: Net income attributable to Resolute Forest Products Inc. $ 42 $ 10 Denominator: Basic weighted-average number of Resolute Forest Products Inc. common shares outstanding 92.4 91.2 Dilutive impact of nonvested stock unit awards (1) 1.5 1.8 Diluted weighted-average number of Resolute Forest Products Inc. common shares outstanding 93.9 93.0 Net income per share attributable to Resolute Forest Products Inc. common shareholders: Basic $ 0.45 $ 0.11 Diluted 0.45 0.11 (1) When we refer to stock unit awards we mean equity-classified restricted stock units, deferred stock units and performance stock units.

Inventories, Net (Tables)

Inventories, Net (Tables)	3 Months Ended
	Mar. 31, 2019
Inventory Disclosure [Abstract]
Inventories, Net	Inventories, net as of March 31, 2019 and December 31, 2018 , were comprised of the following: (Unaudited, in millions) March 31, December 31, Raw materials $ 124 $ 106 Work in process 41 39 Finished goods 201 180 Mill stores and other supplies 190 183 $ 556 $ 508

Operating Leases (Tables)

Operating Leases (Tables)	3 Months Ended
	Mar. 31, 2019
Leases [Abstract]
Components of lease expense	The components of lease expense for the three months ended March 31, 2019 , were as follows: (Unaudited, in millions) Three Months Ended Operating lease cost $ 3 Variable lease cost (1) 6 (1) Variable lease cost is determined by the consumption of the underlying asset.
Schedule of supplemental balance sheet information related to leases	Supplemental information related to operating leases was as follows: (Unaudited) March 31, Weighted-average remaining operating lease term (in years) 11.7 Weighted-average operating lease discount rate 4.7 %
Schedule of supplemental cash flow information related to leases	(Unaudited, in millions) Three Months Ended Operating cash flow payments for operating lease liabilities $ 3
Maturities of operating lease liabilities	The maturities of operating lease liabilities as of March 31, 2019 , were as follows: (Unaudited, in millions) Operating Leases Years ending December 31, 2019 $ 8 2020 10 2021 8 2022 8 2023 7 2024 and thereafter 45 Total lease payments 86 Less: imputed interest (20 ) Total operating lease liabilities $ 66

Accounts Payable and Accrued _2

Accounts Payable and Accrued Liabilities (Tables)	3 Months Ended
	Mar. 31, 2019
Payables and Accruals [Abstract]
Accounts Payable and Accrued Liabilities	Accounts payable and accrued liabilities as of March 31, 2019 and December 31, 2018 , were comprised of the following: (Unaudited, in millions) March 31, December 31, Trade accounts payable $ 303 $ 299 Accrued compensation 48 66 Accrued interest 9 5 Pension and other postretirement benefit obligations 17 17 Accrued provision for former Fibrek Inc. dissenting shareholders 10 — Income and other taxes payable 3 4 Deposits 22 20 Other 21 16 $ 433 $ 427

Long-Term Debt (Tables)

Long-Term Debt (Tables)	3 Months Ended
	Mar. 31, 2019
Debt Disclosure [Abstract]
Long-Term Debt, Including Current Portion	Long-term debt, including current portion, as of March 31, 2019 and December 31, 2018 , was comprised of the following: (Unaudited, in millions) March 31, December 31, 5.875% senior unsecured notes due 2023: Principal amount $ 375 $ 600 Deferred financing costs (3 ) (5 ) Unamortized discount (2 ) (3 ) Total 5.875% senior unsecured notes due 2023 370 592 Term loan due 2025 46 46 Finance lease obligation 7 7 Total debt 423 645 Less: Current portion of 5.875% senior unsecured notes due 2023 — (222 ) Less: Current portion of finance lease obligation (1 ) (1 ) Long-term debt, net of current portion $ 422 $ 422

Employee Benefit Plans (Tables)

Employee Benefit Plans (Tables)	3 Months Ended
	Mar. 31, 2019
Retirement Benefits [Abstract]
Components of Net Periodic Benefit Cost Relating to Pension and OPEB Plans	The components of net periodic benefit cost relating to our pension and OPEB plans for the three months ended March 31, 2019 and 2018 , were as follows: Pension Plans: Three Months Ended (Unaudited, in millions) 2019 2018 Interest cost $ 45 $ 48 Expected return on plan assets (63 ) (67 ) Amortization of actuarial losses 9 10 Amortization of prior service credits — (1 ) Non-operating pension credits (9 ) (10 ) Service cost 4 5 $ (5 ) $ (5 ) OPEB Plans: Three Months Ended (Unaudited, in millions) 2019 2018 Interest cost $ 1 $ 1 Amortization of actuarial gains (1 ) (1 ) Amortization of prior service credits (3 ) (3 ) Non-operating other postretirement benefit credits (3 ) (3 ) Service cost — — $ (3 ) $ (3 )

Income Taxes (Tables)

Income Taxes (Tables)	3 Months Ended
	Mar. 31, 2019
Income Tax Disclosure [Abstract]
Reconciliation of Statutory Tax Benefit (Provision) to Income Tax Benefit (Provision)	The income tax provision attributable to income before income taxes differs from the amounts computed by applying the U.S. federal statutory income tax rate of 21% for the three months ended March 31, 2019 and 2018 , as a result of the following: Three Months Ended (Unaudited, in millions) 2019 2018 Income before income taxes $ 63 $ 41 Income tax provision: Expected income tax provision (13 ) (9 ) Changes resulting from: Valuation allowance (1) (7 ) (5 ) Foreign exchange 3 (7 ) U.S. tax on non-U.S. earnings (2) — (7 ) State income taxes, net of federal income tax benefit 1 2 Foreign tax rate differences (5 ) (5 ) $ (21 ) $ (31 ) (1) Relates to our U.S. operations. (2) Reduced income tax benefits on U.S. losses for the three months ended March 31, 2018.

Segment Information (Tables)

Segment Information (Tables)	3 Months Ended
	Mar. 31, 2019
Segment Reporting [Abstract]
Schedule of Segment Reporting Information	Information about certain segment data for the three months ended March 31, 2019 and 2018 , was as follows: (Unaudited, in millions) Market Pulp (1) Tissue (2) Wood Products (3) Newsprint Specialty Papers Segment Total Corporate and Other Total Sales First three months 2019 $ 231 $ 39 $ 161 $ 212 $ 152 $ 795 $ — $ 795 2018 257 22 209 198 188 874 — 874 Depreciation and amortization First three months 2019 $ 5 $ 5 $ 8 $ 7 $ 10 $ 35 $ 5 $ 40 2018 7 1 8 16 12 44 9 53 Operating income (loss) First three months 2019 $ 42 $ (8 ) $ 6 $ 28 $ 15 $ 83 $ (19 ) $ 64 2018 33 (1 ) 53 (4 ) (7 ) 74 (26 ) 48 (1) Inter-segment sales of $11 million and $10 million, which are transacted at cost, were excluded from market pulp sales for the three months ended March 31, 2019 and 2018, respectively. (2) The operating results of our Calhoun (Tennessee) tissue operations, previously recorded under “corporate and other,” have been recorded in our tissue segment since April 1, 2018. (3) Wood products sales to our joint ventures, which are transacted at arm’s length negotiated prices, were $5 million and $8 million for the three months ended March 31, 2019 and 2018, respectively.

Condensed Consolidating Finan_2

Condensed Consolidating Financial Information (Tables)	3 Months Ended
	Mar. 31, 2019
Condensed Financial Information Disclosure [Abstract]
Condensed Consolidating Statements of Operations and Comprehensive Income (Loss)	CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the Three Months Ended March 31, 2019 (Unaudited, in millions) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Consolidating Adjustments Consolidated Sales $ — $ 672 $ 597 $ (474 ) $ 795 Costs and expenses: Cost of sales, excluding depreciation, amortization and distribution costs — 648 371 (465 ) 554 Depreciation and amortization — 10 30 — 40 Distribution costs — 26 79 (5 ) 100 Selling, general and administrative expenses 6 9 22 — 37 Operating (loss) income (6 ) (21 ) 95 (4 ) 64 Interest expense (17 ) (2 ) (4 ) 14 (9 ) Non-operating pension and other postretirement benefit credits — 3 9 — 12 Other (expense) income, net (3 ) 17 (4 ) (14 ) (4 ) Equity in income of subsidiaries 68 11 — (79 ) — Income before income taxes 42 8 96 (83 ) 63 Income tax provision — — (22 ) 1 (21 ) Net income including noncontrolling interests 42 8 74 (82 ) 42 Net income attributable to noncontrolling interests — — — — — Net income attributable to Resolute Forest Products Inc. $ 42 $ 8 $ 74 $ (82 ) $ 42 Comprehensive income attributable to Resolute Forest Products Inc. $ 45 $ 6 $ 79 $ (85 ) $ 45 CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) For the Three Months Ended March 31, 2018 (Unaudited, in millions) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Consolidating Adjustments Consolidated Sales $ — $ 809 $ 592 $ (527 ) $ 874 Costs and expenses: Cost of sales, excluding depreciation, amortization and distribution costs — 771 366 (523 ) 614 Depreciation and amortization — 20 33 — 53 Distribution costs — 39 79 (2 ) 116 Selling, general and administrative expenses 5 17 21 — 43 Operating (loss) income (5 ) (38 ) 93 (2 ) 48 Interest expense (23 ) (3 ) (3 ) 16 (13 ) Non-operating pension and other postretirement benefit credits — 4 9 — 13 Other income (expense), net — 14 (5 ) (16 ) (7 ) Equity in income of subsidiaries 38 21 — (59 ) — Income (loss) before income taxes 10 (2 ) 94 (61 ) 41 Income tax provision — — (32 ) 1 (31 ) Net income (loss) including noncontrolling interests 10 (2 ) 62 (60 ) 10 Net income attributable to noncontrolling interests — — — — — Net income (loss) attributable to Resolute Forest Products Inc. $ 10 $ (2 ) $ 62 $ (60 ) $ 10 Comprehensive income (loss) attributable to Resolute Forest Products Inc. $ 13 $ (5 ) $ 68 $ (63 ) $ 13
Condensed Consolidating Balance Sheets	CONDENSED CONSOLIDATING BALANCE SHEET As of March 31, 2019 (Unaudited, in millions) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Consolidating Adjustments Consolidated Assets Current assets: Cash and cash equivalents $ — $ 62 $ 7 $ — $ 69 Accounts receivable, net 1 298 136 — 435 Accounts receivable from affiliates — 594 1,136 (1,730 ) — Inventories, net — 212 361 (17 ) 556 Note, advance and interest receivable from parent — 433 — (433 ) — Interest receivable from affiliate — 1 — (1 ) — Other current assets — 23 35 — 58 Total current assets 1 1,623 1,675 (2,181 ) 1,118 Fixed assets, net — 525 967 — 1,492 Amortizable intangible assets, net — 3 48 — 51 Deferred income tax assets — 1 867 4 872 Operating lease right-of-use assets — 30 33 — 63 Notes receivable from parent — 883 — (883 ) — Note receivable from affiliate — 109 — (109 ) — Investments in consolidated subsidiaries and affiliates 4,190 2,216 — (6,406 ) — Other assets — 139 67 — 206 Total assets $ 4,191 $ 5,529 $ 3,657 $ (9,575 ) $ 3,802 Liabilities and equity Current liabilities: Accounts payable and accrued liabilities $ 14 $ 161 $ 258 $ — $ 433 Current portion of long-term debt — 1 — — 1 Current portion of operating lease liabilities — 4 3 — 7 Accounts payable to affiliates 603 1,172 — (1,775 ) — Note, advance and interest payable to subsidiaries 433 — — (433 ) — Interest payable to affiliate — — 1 (1 ) — Total current liabilities 1,050 1,338 262 (2,209 ) 441 Long-term debt, net of current portion 370 52 — — 422 Notes payable to subsidiaries 883 — — (883 ) — Note payable to affiliate — — 109 (109 ) — Pension and other postretirement benefit obligations — 338 909 — 1,247 Operating lease liabilities, net of current portion — 27 32 — 59 Other liabilities — 20 33 — 53 Total liabilities 2,303 1,775 1,345 (3,201 ) 2,222 Total equity 1,888 3,754 2,312 (6,374 ) 1,580 Total liabilities and equity $ 4,191 $ 5,529 $ 3,657 $ (9,575 ) $ 3,802 CONDENSED CONSOLIDATING BALANCE SHEET As of December 31, 2018 (Unaudited, in millions) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Consolidating Adjustments Consolidated Assets Current assets: Cash and cash equivalents $ — $ 301 $ 3 $ — $ 304 Accounts receivable, net — 301 148 — 449 Accounts receivable from affiliates — 588 1,071 (1,659 ) — Inventories, net — 194 327 (13 ) 508 Note, advance and interest receivable from parent — 422 — (422 ) — Interest receivable from affiliate — 4 — (4 ) — Other current assets — 15 28 — 43 Total current assets — 1,825 1,577 (2,098 ) 1,304 Fixed assets, net — 523 992 — 1,515 Amortizable intangible assets, net — 2 48 — 50 Deferred income tax assets — 1 872 3 876 Notes receivable from parent — 657 — (657 ) — Note receivable from affiliate — 107 — (107 ) — Investments in consolidated subsidiaries and affiliates 4,119 2,205 — (6,324 ) — Other assets — 126 64 — 190 Total assets $ 4,119 $ 5,446 $ 3,553 $ (9,183 ) $ 3,935 Liabilities and equity Current liabilities: Accounts payable and accrued liabilities $ 7 $ 170 $ 250 $ — $ 427 Current portion of long-term debt 222 1 — — 223 Accounts payable to affiliates 592 1,112 — (1,704 ) — Note, advance and interest payable to subsidiaries 422 — — (422 ) — Interest payable to affiliate — — 4 (4 ) — Total current liabilities 1,243 1,283 254 (2,130 ) 650 Long-term debt, net of current portion 370 52 — — 422 Notes payable to subsidiaries 657 — — (657 ) — Note payable to affiliate — — 107 (107 ) — Pension and other postretirement benefit obligations — 342 915 — 1,257 Other liabilities 6 21 44 — 71 Total liabilities 2,276 1,698 1,320 (2,894 ) 2,400 Total equity 1,843 3,748 2,233 (6,289 ) 1,535 Total liabilities and equity $ 4,119 $ 5,446 $ 3,553 $ (9,183 ) $ 3,935
Condensed Consolidating Statements of Cash Flows	CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the Three Months Ended March 31, 2019 (Unaudited, in millions) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Consolidating Adjustments Consolidated Net cash provided by operating activities $ — $ 7 $ 16 $ — $ 23 Cash flows from investing activities: Cash invested in fixed assets — (14 ) (12 ) — (26 ) Decrease in countervailing duty cash deposits on supercalendered paper — 1 — — 1 Increase in countervailing and anti-dumping duty cash deposits on softwood lumber — (14 ) — — (14 ) Decrease in countervailing duty cash deposits on uncoated groundwood paper — 6 — — 6 Increase in notes receivable from parent — (225 ) — 225 — Net cash used in investing activities — (246 ) (12 ) 225 (33 ) Cash flows from financing activities: Payments of debt (225 ) — — — (225 ) Increase in notes payable to subsidiaries 225 — — (225 ) — Net cash used in financing activities — — — (225 ) (225 ) Effect of exchange rate changes on cash and cash equivalents, and restricted cash — — 1 — 1 Net (decrease) increase in cash and cash equivalents, and restricted cash — (239 ) 5 — (234 ) Cash and cash equivalents, and restricted cash: Beginning of period — 306 39 — 345 End of period $ — $ 67 $ 44 $ — $ 111 Cash and cash equivalents, and restricted cash at period end: Cash and cash equivalents $ — $ 62 $ 7 $ — $ 69 Restricted cash — 5 37 — 42 CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the Three Months Ended March 31, 2018 (Unaudited, in millions) Parent Guarantor Subsidiaries Non-guarantor Subsidiaries Consolidating Adjustments Consolidated Net cash provided by operating activities $ — $ 44 $ 18 $ — $ 62 Cash flows from investing activities: Cash invested in fixed assets — (8 ) (17 ) — (25 ) Increase in countervailing duty cash deposits on supercalendered paper — (5 ) — — (5 ) Increase in countervailing and anti-dumping duty cash deposits on softwood lumber — (14 ) — — (14 ) Increase in countervailing duty cash deposits on uncoated groundwood paper — (2 ) — — (2 ) Advance to parent — (1 ) — 1 — Cash used in investing activities — (30 ) (17 ) 1 (46 ) Cash flows from financing activities: Net repayments under revolving credit facilities — (9 ) — — (9 ) Payments of financing and credit facility fees (1 ) — — — (1 ) Advance from subsidiary 1 — — (1 ) — Net cash used in financing activities — (9 ) — (1 ) (10 ) Effect of exchange rate changes on cash and cash equivalents, and restricted cash — — (1 ) — (1 ) Net increase in cash and cash equivalents, and restricted cash — 5 — — 5 Cash and cash equivalents, and restricted cash: Beginning of period — 3 46 — 49 End of period $ — $ 8 $ 46 $ — $ 54 Cash and cash equivalents, and restricted cash at period end: Cash and cash equivalents $ — $ 8 $ 5 $ — $ 13 Restricted cash — — 41 — 41

Organization and Basis of Pre_4

Organization and Basis of Presentation - Nature of Operations (Details) $ in Millions	Mar. 31, 2019USD ($)sitecountry	Jan. 01, 2019USD ($)	Dec. 31, 2018USD ($)
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of countries products are marketed in (approximate) | country	70
Number of manufacturing facilities (approximate) | site	40
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Amortizable intangible assets, net	$ 51	$ 51	$ 50
Operating lease right-of-use assets	63	65	0
Current portion of operating lease liabilities	7	7	0
Operating lease liabilities, net of current portion	59	60	0
Other liabilities	$ 53	70	$ 71
Before accounting standards update [Member] | Accounting Standards Update 2016-02 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Amortizable intangible assets, net		50
Operating lease right-of-use assets		0
Current portion of operating lease liabilities		0
Operating lease liabilities, net of current portion		0
Other liabilities		71
Effect of change [Member] | Accounting Standards Update 2016-02 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Amortizable intangible assets, net		1
Operating lease right-of-use assets		65
Current portion of operating lease liabilities		7
Operating lease liabilities, net of current portion		60
Other liabilities		$ (1)

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Income (Loss) - Accumulated Other Comprehensive Income (Loss) by Component (Net of Tax) (Details) $ in Millions	3 Months Ended
	Mar. 31, 2019USD ($)
Increase (Decrease) in Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Beginning balance	$ (950)
Amounts reclassified from accumulated other comprehensive income (loss)	3	[1]
Ending balance	(947)
Unamortized Prior Service Credits [Member]
Increase (Decrease) in Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Beginning balance	28
Amounts reclassified from accumulated other comprehensive income (loss)	(3)	[1]
Ending balance	25
Unamortized Actuarial Losses [Member]
Increase (Decrease) in Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Beginning balance	(971)
Amounts reclassified from accumulated other comprehensive income (loss)	6	[1]
Ending balance	(965)
Foreign Currency Translation [Member]
Increase (Decrease) in Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Beginning balance	(7)
Amounts reclassified from accumulated other comprehensive income (loss)	0	[1]
Ending balance	$ (7)
[1]	See the table below for details about these reclassifications.

Accumulated Other Comprehensi_4

Accumulated Other Comprehensive Income (Loss) - Reclassifications Out of Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Millions		3 Months Ended
		Mar. 31, 2019	Mar. 31, 2018
Reclassification Adjustment out of Accumulated Other Comprehensive Income (Loss) [Line Items]
Non-operating pension and other postretirement benefit credits (costs)		$ 12	$ 13
Income tax (provision) benefit		(21)	(31)
Net income (loss) attributable to Resolute Forest Products Inc.		42	$ 10
Amounts Reclassified From Accumulated Other Comprehensive Loss [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income (Loss) [Line Items]
Net income (loss) attributable to Resolute Forest Products Inc.		3
Amounts Reclassified From Accumulated Other Comprehensive Loss [Member] | Unamortized Prior Service Credits [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income (Loss) [Line Items]
Non-operating pension and other postretirement benefit credits (costs)	[1]	(3)
Income tax (provision) benefit		0
Net income (loss) attributable to Resolute Forest Products Inc.		(3)
Amounts Reclassified From Accumulated Other Comprehensive Loss [Member] | Unamortized Actuarial Losses [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income (Loss) [Line Items]
Non-operating pension and other postretirement benefit credits (costs)	[1]	8
Income tax (provision) benefit		(2)
Net income (loss) attributable to Resolute Forest Products Inc.		$ 6
[1]	These items are included in the computation of net periodic benefit cost related to our pension and other postretirement benefit (or “OPEB”) plans summarized in Note 8, “Employee Benefit Plans.”

Net Income (Loss) Per Share (De

Net Income (Loss) Per Share (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions		3 Months Ended
		Mar. 31, 2019	Mar. 31, 2018
Earnings Per Share [Abstract]
Net income attributable to Resolute Forest Products Inc.		$ 42	$ 10
Basic weighted-average number of Resolute Forest Products Inc. common shares outstanding		92.4	91.2
Dilutive impact of nonvested stock unit awards	[1]	1.5	1.8
Diluted weighted-average number of Resolute Forest Products Inc. common shares outstanding		93.9	93
Basic earnings per share (in dollars per share)		$ 0.45	$ 0.11
Diluted earnings per share (in dollars per share)		$ 0.45	$ 0.11
Stock options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share		1.1	1.3
[1]	When we refer to stock unit awards we mean equity-classified restricted stock units, deferred stock units and performance stock units.

Inventories, Net (Details)

Inventories, Net (Details) - USD ($) $ in Millions	Mar. 31, 2019	Dec. 31, 2018
Inventory Disclosure [Abstract]
Raw materials	$ 124	$ 106
Work in process	41	39
Finished goods	201	180
Mill stores and other supplies	190	183
Inventories, net	$ 556	$ 508

Operating Leases - Components o

Operating Leases - Components of Lease Expense (Details) $ in Millions	3 Months Ended
	Mar. 31, 2019USD ($)
Leases [Abstract]
Operating lease cost	$ 3
Variable lease cost	$ 6	[1]
[1]	Variable lease cost is determined by the consumption of the underlying asset.

Operating Leases - Supplemental

Operating Leases - Supplemental Balance Sheet Information (Details)	Mar. 31, 2019
Leases [Abstract]
Weighted-average remaining operating lease term (in years)	11 years 8 months
Weighted-average operating lease discount rate	4.70%

Operating Leases - Supplement_2

Operating Leases - Supplemental Cash Flow Information (Details) $ in Millions	3 Months Ended
	Mar. 31, 2019USD ($)
Leases [Abstract]
Operating cash flow payments for operating lease liabilities	$ 3

Operating Leases - Maturities o

Operating Leases - Maturities of Operating Lease Liabilities (Details) $ in Millions	Mar. 31, 2019USD ($)
Leases [Abstract]
Lease payments maturing in 2019	$ 8
Lease payments maturing in 2020	10
Lease payments maturing in 2021	8
Lease payments maturing in 2022	8
Lease payments maturing in 2023	7
Lease payments maturing in 2024 and thereafter	45
Total lease payments	86
Less: imputed interest	(20)
Total operating lease liabilities	$ 66

Operating Leases - Additional I

Operating Leases - Additional Information (Details)	Mar. 31, 2019
Minimum [Member]
Lessee, Lease, Description [Line Items]
Operating lease term of contracts	1 year
Maximum [Member]
Lessee, Lease, Description [Line Items]
Operating lease term of contracts	24 years
Operating lease renewal term	13 years

Accounts Payable and Accrued _3

Accounts Payable and Accrued Liabilities (Details) - USD ($) $ in Millions	Mar. 31, 2019	Dec. 31, 2018
Payables and Accruals [Abstract]
Trade accounts payable	$ 303	$ 299
Accrued compensation	48	66
Accrued interest	9	5
Pension and other postretirement benefit obligations	17	17
Accrued provision for former Fibrek Inc. dissenting shareholders	10	0
Income and other taxes payable	3	4
Deposits	22	20
Other	21	16
Accounts payable and accrued liabilities	$ 433	$ 427

Long-Term Debt - Long-Term Debt

Long-Term Debt - Long-Term Debt Including Current Portion (Details) - USD ($) $ in Millions	Mar. 31, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
Finance lease obligation	$ 7	$ 7
Total debt	423	645
Less: Current portion of 5.875% senior unsecured notes due 2023	0	(222)
Less: Current portion of finance lease obligation	(1)	(1)
Long-term debt, net of current portion	422	422
Secured Debt [Member] | Senior Secured Credit Facility [Member]
Debt Instrument [Line Items]
Net carrying amount	46	46
Senior Notes [Member] | Senior Notes Due Two Thousand Twenty-Three [Member]
Debt Instrument [Line Items]
Principal amount	375	600
Deferred financing costs	(3)	(5)
Unamortized discount	(2)	(3)
Net carrying amount	$ 370	$ 592

Long-Term Debt - 2023 Notes (De

Long-Term Debt - 2023 Notes (Details) - Senior Notes [Member] - Senior Notes Due Two Thousand Twenty-Three [Member] - USD ($)	3 Months Ended
	Mar. 31, 2019	Jan. 03, 2019	Dec. 31, 2018	May 08, 2013
Debt Instrument [Line Items]
Principal amount of debt				$ 600,000,000
Interest rate of notes				5.875%
Fair value of senior notes	$ 375,000,000		$ 598,000,000	$ 594,000,000
Unamortized discount				$ 6,000,000
Effective interest rate of debt				6.00%
Deferred financing costs				$ 9,000,000
Notes repurchased face amount		$ 225,000,000
Purchase price to principal amount, percentage		100.00%
Loss on extinguishment of debt	$ 3,000,000

Long-Term Debt - Senior Secured

Long-Term Debt - Senior Secured Credit Facility (Details) - Senior Secured Credit Facility [Member] - USD ($)	Mar. 31, 2019	Sep. 07, 2016
Debt Instrument [Line Items]
Principal amount of debt		$ 185,000,000
Secured Debt [Member]
Debt Instrument [Line Items]
Principal amount of debt		46,000,000
Line of Credit [Member]
Debt Instrument [Line Items]
Credit facility lender commitment amount		$ 139,000,000
Available credit facility borrowing capacity	$ 139,000,000

Long-Term Debt - ABL Credit Fac

Long-Term Debt - ABL Credit Facility (Details) - Revolving Credit Facility [Member] - USD ($)	Mar. 31, 2019	May 22, 2015
Line of Credit Facility [Line Items]
Credit facility lender commitment amount		$ 600,000,000
Available credit facility borrowing capacity	$ 387,000,000
Letters of credit amount outstanding	$ 51,000,000

Long-Term Debt - Capital Lease

Long-Term Debt - Capital Lease Obligation (Details)	Mar. 31, 2019
Debt Disclosure [Abstract]
Length of warehouse capital lease obligation renewal option	20 years

Long-Term Debt Long-Term Debt -

Long-Term Debt Long-Term Debt - Parenthetical (Details)	Mar. 31, 2019
Debt Disclosure [Abstract]
Current portion of finance lease obligation, balance sheet [Extensible List]	us-gaap:LongTermDebtAndCapitalLeaseObligationsCurrent
Finance lease obligation, balance sheet [Extensible List]	us-gaap:LongTermDebtAndCapitalLeaseObligations

Employee Benefit Plans - Compon

Employee Benefit Plans - Components of Net Periodic Benefit Cost Relating to Pension and OPEB Plans (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Defined Benefit Plan Disclosure [Line Items]
Non-operating pension and other postretirement benefit costs (credits)	$ (12)	$ (13)
Pension Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Interest cost	45	48
Expected return on plan assets	(63)	(67)
Amortization of actuarial (gains) losses	9	10
Amortization of prior service (credits) costs	0	(1)
Non-operating pension and other postretirement benefit costs (credits)	(9)	(10)
Service cost	4	5
Net periodic benefit cost	(5)	(5)
OPEB Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Interest cost	1	1
Amortization of actuarial (gains) losses	(1)	(1)
Amortization of prior service (credits) costs	(3)	(3)
Non-operating pension and other postretirement benefit costs (credits)	(3)	(3)
Service cost	0	0
Net periodic benefit cost	$ (3)	$ (3)

Employee Benefit Plans - Additi

Employee Benefit Plans - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Retirement Benefits [Abstract]
Expense for the defined contribution plans, total	$ 5	$ 5
Interest cost, statements of operations [Extensible List]	us-gaap:NetPeriodicDefinedBenefitsExpenseReversalOfExpenseExcludingServiceCostComponent
Expected return on plan assets, statements of operations [Extensible List]	us-gaap:NetPeriodicDefinedBenefitsExpenseReversalOfExpenseExcludingServiceCostComponent
Amortization of actuarial gains (losses), statements of operations [Extensible List]	us-gaap:NetPeriodicDefinedBenefitsExpenseReversalOfExpenseExcludingServiceCostComponent
Amortization of prior service costs (credits), statements of operations [Extensible List]	us-gaap:NetPeriodicDefinedBenefitsExpenseReversalOfExpenseExcludingServiceCostComponent
Settlement loss, statements of operations [Extensible List]	us-gaap:NetPeriodicDefinedBenefitsExpenseReversalOfExpenseExcludingServiceCostComponent

Income Taxes - Reconciliation o

Income Taxes - Reconciliation of Statutory Tax Benefit (Provision) to Income Tax Benefit (Provision) (Details) - USD ($) $ in Millions		3 Months Ended
		Mar. 31, 2019	Mar. 31, 2018
Income Tax Disclosure [Abstract]
Income before income taxes		$ 63	$ 41
Income tax provision:
Expected income tax provision		(13)	(9)
Changes resulting from:
Valuation allowance	[1]	(7)	(5)
Foreign exchange		3	(7)
U.S. tax on non-U.S. earnings	[2]	0	(7)
State income taxes, net of federal income tax benefit		1	2
Foreign tax rate differences		(5)	(5)
Income tax provision		$ (21)	$ (31)
[1]	Relates to our U.S. operations.
[2]	Reduced income tax benefits on U.S. losses for the three months ended March 31, 2018.

Income Taxes - Additional Infor

Income Taxes - Additional Information (Details)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Income Tax Disclosure [Abstract]
U.S. federal statutory income tax rate (for rate rec)	21.00%	21.00%

Commitments and Contingencies (

Commitments and Contingencies (Details) $ in Millions, $ in Millions	3 Months Ended
	Mar. 31, 2019USD ($)	Mar. 31, 2019CAD ($)	Mar. 31, 2019CAD ($)	Dec. 31, 2018USD ($)	Nov. 02, 2017	Jun. 30, 2017	Apr. 28, 2017	Jul. 31, 2012
Loss Contingencies [Line Items]
Preliminary countervailing duty rate on Canadian softwood lumber imported to the U.S. market							12.82%
Final determination countervailing duty rate on Canadian softwood lumber imported to the U.S. market					14.70%
Accumulated countervailing cash deposits made on softwood lumber exports	$ 91
Preliminary anti-dumping rate on Canadian softwood lumber imported to the U.S. market						4.59%
Final determination anti-dumping rate on Canadian softwood lumber imported to the U.S. market					3.20%
Accumulated anti-dumping cash deposits made on softwood lumber exports	26
Maximum deficit from partial wind-up of pension plans to be funded	110	$ 150
Environmental Remediation Obligations [Abstract]
Environmental liabilities	8			$ 8
Asset retirement obligations	23			$ 23
Softwood Lumber Duties Investigations [Member]
Loss Contingencies [Line Items]
Contingent loss	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	10		$ 14
Maximum [Member]
Loss Contingencies [Line Items]
Yearly countervailing duty cash deposits on imports of Canadian softwood lumber imported to the U.S. market	60
Yearly anti-dumping cash deposits on imports of Canadian softwood lumber imported to the U.S. market	$ 15

Segment Information - Schedule

Segment Information - Schedule of Segment Reporting Information (Details) - USD ($) $ in Millions		3 Months Ended
		Mar. 31, 2019	Mar. 31, 2018
Segment Reporting Information [Line Items]
Sales		$ 795	$ 874
Depreciation and amortization		40	53
Operating income (loss)		64	48
Operating segments [Member] | Market Pulp [Member]
Segment Reporting Information [Line Items]
Sales	[1]	231	257
Depreciation and amortization	[1]	5	7
Operating income (loss)	[1]	42	33
Operating segments [Member] | Tissue [Member]
Segment Reporting Information [Line Items]
Sales	[2]	39	22
Depreciation and amortization	[2]	5	1
Operating income (loss)	[2]	(8)	(1)
Operating segments [Member] | Wood Products [Member]
Segment Reporting Information [Line Items]
Sales	[3]	161	209
Depreciation and amortization	[3]	8	8
Operating income (loss)	[3]	6	53
Operating segments [Member] | Newsprint [Member]
Segment Reporting Information [Line Items]
Sales		212	198
Depreciation and amortization		7	16
Operating income (loss)		28	(4)
Operating segments [Member] | Specialty Papers [Member]
Segment Reporting Information [Line Items]
Sales		152	188
Depreciation and amortization		10	12
Operating income (loss)		15	(7)
Operating segments [Member] | Segment Total [Member]
Segment Reporting Information [Line Items]
Sales		795	874
Depreciation and amortization		35	44
Operating income (loss)		83	74
Corporate, non-segment [Member] | Corporate and Other [Member]
Segment Reporting Information [Line Items]
Sales		0	0
Depreciation and amortization		5	9
Operating income (loss)		$ (19)	$ (26)
[1]	Inter-segment sales of $11 million and $10 million, which are transacted at cost, were excluded from market pulp sales for the three months ended March 31, 2019 and 2018, respectively.
[2]	The operating results of our Calhoun (Tennessee) tissue operations, previously recorded under “corporate and other,” have been recorded in our tissue segment since April 1, 2018.
[3]	Wood products sales to our joint ventures, which are transacted at arm’s length negotiated prices, were $5 million and $8 million for the three months ended March 31, 2019 and 2018, respectively.

Segment Information - Schedul_2

Segment Information - Schedule of Segment Reporting Information - Additional Information (Details) - USD ($) $ in Millions		3 Months Ended
		Mar. 31, 2019	Mar. 31, 2018
Segment Reporting Information [Line Items]
Sales		$ 795	$ 874
Market Pulp [Member] | Intersegment Eliminations [Member]
Segment Reporting Information [Line Items]
Sales		11	10
Market Pulp [Member] | Operating segments [Member]
Segment Reporting Information [Line Items]
Sales	[1]	231	257
Wood Products [Member] | Operating segments [Member]
Segment Reporting Information [Line Items]
Sales	[2]	161	209
Joint venture sales		$ 5	$ 8
[1]	Inter-segment sales of $11 million and $10 million, which are transacted at cost, were excluded from market pulp sales for the three months ended March 31, 2019 and 2018, respectively.
[2]	Wood products sales to our joint ventures, which are transacted at arm’s length negotiated prices, were $5 million and $8 million for the three months ended March 31, 2019 and 2018, respectively.

Condensed Consolidating Finan_3

Condensed Consolidating Financial Information - Condensed Consolidating Statements of Operations and Comprehensive Income (Loss) (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Condensed Financial Statements, Captions [Line Items]
Sales	$ 795	$ 874
Costs and expenses:
Cost of sales, excluding depreciation, amortization and distribution costs	554	614
Depreciation and amortization	40	53
Distribution costs	100	116
Selling, general and administrative expenses	37	43
Operating income (loss)	64	48
Interest expense	(9)	(13)
Non-operating pension and other postretirement benefit credits	12	13
Other income (expense), net	(4)	(7)
Equity in income (loss) of subsidiaries	0	0
Income (loss) before income taxes	63	41
Income tax provision	(21)	(31)
Net income (loss) including noncontrolling interests	42	10
Net (income) loss attributable to noncontrolling interests	0	0
Net income (loss) attributable to Resolute Forest Products Inc.	42	10
Comprehensive income (loss) attributable to Resolute Forest Products Inc.	45	13
Parent [Member]
Condensed Financial Statements, Captions [Line Items]
Sales	0	0
Costs and expenses:
Cost of sales, excluding depreciation, amortization and distribution costs	0	0
Depreciation and amortization	0	0
Distribution costs	0	0
Selling, general and administrative expenses	6	5
Operating income (loss)	(6)	(5)
Interest expense	(17)	(23)
Non-operating pension and other postretirement benefit credits	0	0
Other income (expense), net	(3)	0
Equity in income (loss) of subsidiaries	68	38
Income (loss) before income taxes	42	10
Income tax provision	0	0
Net income (loss) including noncontrolling interests	42	10
Net (income) loss attributable to noncontrolling interests	0	0
Net income (loss) attributable to Resolute Forest Products Inc.	42	10
Comprehensive income (loss) attributable to Resolute Forest Products Inc.	45	13
Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Sales	672	809
Costs and expenses:
Cost of sales, excluding depreciation, amortization and distribution costs	648	771
Depreciation and amortization	10	20
Distribution costs	26	39
Selling, general and administrative expenses	9	17
Operating income (loss)	(21)	(38)
Interest expense	(2)	(3)
Non-operating pension and other postretirement benefit credits	3	4
Other income (expense), net	17	14
Equity in income (loss) of subsidiaries	11	21
Income (loss) before income taxes	8	(2)
Income tax provision	0	0
Net income (loss) including noncontrolling interests	8	(2)
Net (income) loss attributable to noncontrolling interests	0	0
Net income (loss) attributable to Resolute Forest Products Inc.	8	(2)
Comprehensive income (loss) attributable to Resolute Forest Products Inc.	6	(5)
Non-Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Sales	597	592
Costs and expenses:
Cost of sales, excluding depreciation, amortization and distribution costs	371	366
Depreciation and amortization	30	33
Distribution costs	79	79
Selling, general and administrative expenses	22	21
Operating income (loss)	95	93
Interest expense	(4)	(3)
Non-operating pension and other postretirement benefit credits	9	9
Other income (expense), net	(4)	(5)
Equity in income (loss) of subsidiaries	0	0
Income (loss) before income taxes	96	94
Income tax provision	(22)	(32)
Net income (loss) including noncontrolling interests	74	62
Net (income) loss attributable to noncontrolling interests	0	0
Net income (loss) attributable to Resolute Forest Products Inc.	74	62
Comprehensive income (loss) attributable to Resolute Forest Products Inc.	79	68
Consolidating Adjustments [Member]
Condensed Financial Statements, Captions [Line Items]
Sales	(474)	(527)
Costs and expenses:
Cost of sales, excluding depreciation, amortization and distribution costs	(465)	(523)
Depreciation and amortization	0	0
Distribution costs	(5)	(2)
Selling, general and administrative expenses	0	0
Operating income (loss)	(4)	(2)
Interest expense	14	16
Non-operating pension and other postretirement benefit credits	0	0
Other income (expense), net	(14)	(16)
Equity in income (loss) of subsidiaries	(79)	(59)
Income (loss) before income taxes	(83)	(61)
Income tax provision	1	1
Net income (loss) including noncontrolling interests	(82)	(60)
Net (income) loss attributable to noncontrolling interests	0	0
Net income (loss) attributable to Resolute Forest Products Inc.	(82)	(60)
Comprehensive income (loss) attributable to Resolute Forest Products Inc.	$ (85)	$ (63)

Condensed Consolidating Finan_4

Condensed Consolidating Financial Information - Condensed Consolidating Balance Sheet (Details) - USD ($) $ in Millions	Mar. 31, 2019	Jan. 01, 2019	Dec. 31, 2018	Mar. 31, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 69		$ 304	$ 13
Accounts receivable, net	435		449
Accounts receivable from affiliates	0		0
Inventories, net	556		508
Notes, advance and interest receivable from parent	0		0
Notes and interest receivable from affiliates	0		0
Other current assets	58		43
Total current assets	1,118		1,304
Fixed assets, net	1,492		1,515
Amortizable intangible assets, net	51	$ 51	50
Deferred income tax assets	872		876
Operating lease right-of-use assets	63	65	0
Notes receivable from parent	0		0
Notes receivable from affiliates	0		0
Investments in consolidated subsidiaries and affiliates	0		0
Other assets	206		190
Total assets	3,802		3,935
Current liabilities:
Accounts payable and accrued liabilities	433		427
Current portion of long-term debt	1		223
Current portion of operating lease liabilities	7	7	0
Accounts payable to affiliates	0		0
Notes, advance and interest payable to subsidiaries	0		0
Notes and interest payable to affiliates	0		0
Total current liabilities	441		650
Long-term debt, net of current portion	422		422
Notes payable to subsidiaries	0		0
Notes payable to affiliates	0		0
Pension and other postretirement benefit obligations	1,247		1,257
Operating lease liabilities, net of current portion	59	60	0
Other liabilities	53	$ 70	71
Total liabilities	2,222		2,400
Total equity	1,580		1,535	1,616	$ 1,600
Total liabilities and equity	3,802		3,935
Parent [Member]
Current assets:
Cash and cash equivalents	0		0	0
Accounts receivable, net	1		0
Accounts receivable from affiliates	0		0
Inventories, net	0		0
Notes, advance and interest receivable from parent	0		0
Notes and interest receivable from affiliates	0		0
Other current assets	0		0
Total current assets	1		0
Fixed assets, net	0		0
Amortizable intangible assets, net	0		0
Deferred income tax assets	0		0
Operating lease right-of-use assets	0
Notes receivable from parent	0		0
Notes receivable from affiliates	0		0
Investments in consolidated subsidiaries and affiliates	4,190		4,119
Other assets	0		0
Total assets	4,191		4,119
Current liabilities:
Accounts payable and accrued liabilities	14		7
Current portion of long-term debt	0		222
Current portion of operating lease liabilities	0
Accounts payable to affiliates	603		592
Notes, advance and interest payable to subsidiaries	433		422
Notes and interest payable to affiliates	0		0
Total current liabilities	1,050		1,243
Long-term debt, net of current portion	370		370
Notes payable to subsidiaries	883		657
Notes payable to affiliates	0		0
Pension and other postretirement benefit obligations	0		0
Operating lease liabilities, net of current portion	0
Other liabilities	0		6
Total liabilities	2,303		2,276
Total equity	1,888		1,843
Total liabilities and equity	4,191		4,119
Guarantor Subsidiaries [Member]
Current assets:
Cash and cash equivalents	62		301	8
Accounts receivable, net	298		301
Accounts receivable from affiliates	594		588
Inventories, net	212		194
Notes, advance and interest receivable from parent	433		422
Notes and interest receivable from affiliates	1		4
Other current assets	23		15
Total current assets	1,623		1,825
Fixed assets, net	525		523
Amortizable intangible assets, net	3		2
Deferred income tax assets	1		1
Operating lease right-of-use assets	30
Notes receivable from parent	883		657
Notes receivable from affiliates	109		107
Investments in consolidated subsidiaries and affiliates	2,216		2,205
Other assets	139		126
Total assets	5,529		5,446
Current liabilities:
Accounts payable and accrued liabilities	161		170
Current portion of long-term debt	1		1
Current portion of operating lease liabilities	4
Accounts payable to affiliates	1,172		1,112
Notes, advance and interest payable to subsidiaries	0		0
Notes and interest payable to affiliates	0		0
Total current liabilities	1,338		1,283
Long-term debt, net of current portion	52		52
Notes payable to subsidiaries	0		0
Notes payable to affiliates	0		0
Pension and other postretirement benefit obligations	338		342
Operating lease liabilities, net of current portion	27
Other liabilities	20		21
Total liabilities	1,775		1,698
Total equity	3,754		3,748
Total liabilities and equity	5,529		5,446
Non-Guarantor Subsidiaries [Member]
Current assets:
Cash and cash equivalents	7		3	5
Accounts receivable, net	136		148
Accounts receivable from affiliates	1,136		1,071
Inventories, net	361		327
Notes, advance and interest receivable from parent	0		0
Notes and interest receivable from affiliates	0		0
Other current assets	35		28
Total current assets	1,675		1,577
Fixed assets, net	967		992
Amortizable intangible assets, net	48		48
Deferred income tax assets	867		872
Operating lease right-of-use assets	33
Notes receivable from parent	0		0
Notes receivable from affiliates	0		0
Investments in consolidated subsidiaries and affiliates	0		0
Other assets	67		64
Total assets	3,657		3,553
Current liabilities:
Accounts payable and accrued liabilities	258		250
Current portion of long-term debt	0		0
Current portion of operating lease liabilities	3
Accounts payable to affiliates	0		0
Notes, advance and interest payable to subsidiaries	0		0
Notes and interest payable to affiliates	1		4
Total current liabilities	262		254
Long-term debt, net of current portion	0		0
Notes payable to subsidiaries	0		0
Notes payable to affiliates	109		107
Pension and other postretirement benefit obligations	909		915
Operating lease liabilities, net of current portion	32
Other liabilities	33		44
Total liabilities	1,345		1,320
Total equity	2,312		2,233
Total liabilities and equity	3,657		3,553
Consolidating Adjustments [Member]
Current assets:
Cash and cash equivalents	0		0	$ 0
Accounts receivable, net	0		0
Accounts receivable from affiliates	(1,730)		(1,659)
Inventories, net	(17)		(13)
Notes, advance and interest receivable from parent	(433)		(422)
Notes and interest receivable from affiliates	(1)		(4)
Other current assets	0		0
Total current assets	(2,181)		(2,098)
Fixed assets, net	0		0
Amortizable intangible assets, net	0		0
Deferred income tax assets	4		3
Operating lease right-of-use assets	0
Notes receivable from parent	(883)		(657)
Notes receivable from affiliates	(109)		(107)
Investments in consolidated subsidiaries and affiliates	(6,406)		(6,324)
Other assets	0		0
Total assets	(9,575)		(9,183)
Current liabilities:
Accounts payable and accrued liabilities	0		0
Current portion of long-term debt	0		0
Current portion of operating lease liabilities	0
Accounts payable to affiliates	(1,775)		(1,704)
Notes, advance and interest payable to subsidiaries	(433)		(422)
Notes and interest payable to affiliates	(1)		(4)
Total current liabilities	(2,209)		(2,130)
Long-term debt, net of current portion	0		0
Notes payable to subsidiaries	(883)		(657)
Notes payable to affiliates	(109)		(107)
Pension and other postretirement benefit obligations	0		0
Operating lease liabilities, net of current portion	0
Other liabilities	0		0
Total liabilities	(3,201)		(2,894)
Total equity	(6,374)		(6,289)
Total liabilities and equity	$ (9,575)		$ (9,183)

Condensed Consolidating Finan_5

Condensed Consolidating Financial Information - Condensed Consolidating Statements of Cash Flows (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018
Condensed Financial Statements, Captions [Line Items]
Net cash provided by (used in) operating activities	$ 23	$ 62
Cash flows from investing activities:
Cash invested in fixed assets	(26)	(25)
Decrease (increase) in countervailing duty cash deposits on supercalendered paper	1	(5)
Increase in countervailing and anti-dumping duty cash deposits on softwood lumber	(14)	(14)
Decrease (increase) in countervailing duty cash deposits on uncoated groundwood paper	6	(2)
Advance to parent		0
Increase in notes receivable from parent	0
Net cash provided by (used in) investing activities	(33)	(46)
Cash flows from financing activities:
Net repayments under revolving credit facilities	0	(9)
Payments of financing and credit facility fees	0	(1)
Payments of debt	225	0
Advance from subsidiary		0
Increase in notes payable to subsidiaries	0
Net cash provided by (used in) financing activities	(225)	(10)
Effect of exchange rate changes on cash and cash equivalents, and restricted cash	1	(1)
Net increase (decrease) in cash and cash equivalents, and restricted cash	(234)	5
Cash and cash equivalents, and restricted cash:
Beginning of period	345	49
End of period	111	54
Cash and cash equivalents, and restricted cash at period end:
Cash and cash equivalents	69	13	$ 304
Restricted cash	42	41
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
Decrease (increase) in countervailing duty cash deposits on supercalendered paper	0	0
Increase in countervailing and anti-dumping duty cash deposits on softwood lumber	0	0
Decrease (increase) in countervailing duty cash deposits on uncoated groundwood paper	0	0
Advance to parent		0
Increase in notes receivable from parent	0
Net cash provided by (used in) investing activities	0	0
Cash flows from financing activities:
Net repayments under revolving credit facilities		0
Payments of financing and credit facility fees		(1)
Payments of debt	225
Advance from subsidiary		1
Increase in notes payable to subsidiaries	225
Net cash provided by (used in) financing activities	0	0
Effect of exchange rate changes on cash and cash equivalents, and restricted cash	0	0
Net increase (decrease) in cash and cash equivalents, and restricted cash	0	0
Cash and cash equivalents, and restricted cash:
Beginning of period	0	0
End of period	0	0
Cash and cash equivalents, and restricted cash at period end:
Cash and cash equivalents	0	0	0
Restricted cash	0	0
Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Net cash provided by (used in) operating activities	7	44
Cash flows from investing activities:
Cash invested in fixed assets	(14)	(8)
Decrease (increase) in countervailing duty cash deposits on supercalendered paper	1	(5)
Increase in countervailing and anti-dumping duty cash deposits on softwood lumber	(14)	(14)
Decrease (increase) in countervailing duty cash deposits on uncoated groundwood paper	6	(2)
Advance to parent		1
Increase in notes receivable from parent	225
Net cash provided by (used in) investing activities	(246)	(30)
Cash flows from financing activities:
Net repayments under revolving credit facilities		(9)
Payments of financing and credit facility fees		0
Payments of debt	0
Advance from subsidiary		0
Increase in notes payable to subsidiaries	0
Net cash provided by (used in) financing activities	0	(9)
Effect of exchange rate changes on cash and cash equivalents, and restricted cash	0	0
Net increase (decrease) in cash and cash equivalents, and restricted cash	(239)	5
Cash and cash equivalents, and restricted cash:
Beginning of period	306	3
End of period	67	8
Cash and cash equivalents, and restricted cash at period end:
Cash and cash equivalents	62	8	301
Restricted cash	5	0
Non-Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Net cash provided by (used in) operating activities	16	18
Cash flows from investing activities:
Cash invested in fixed assets	(12)	(17)
Decrease (increase) in countervailing duty cash deposits on supercalendered paper	0	0
Increase in countervailing and anti-dumping duty cash deposits on softwood lumber	0	0
Decrease (increase) in countervailing duty cash deposits on uncoated groundwood paper	0	0
Advance to parent		0
Increase in notes receivable from parent	0
Net cash provided by (used in) investing activities	(12)	(17)
Cash flows from financing activities:
Net repayments under revolving credit facilities		0
Payments of financing and credit facility fees		0
Payments of debt	0
Advance from subsidiary		0
Increase in notes payable to subsidiaries	0
Net cash provided by (used in) financing activities	0	0
Effect of exchange rate changes on cash and cash equivalents, and restricted cash	1	(1)
Net increase (decrease) in cash and cash equivalents, and restricted cash	5	0
Cash and cash equivalents, and restricted cash:
Beginning of period	39	46
End of period	44	46
Cash and cash equivalents, and restricted cash at period end:
Cash and cash equivalents	7	5	3
Restricted cash	37	41
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
Decrease (increase) in countervailing duty cash deposits on supercalendered paper	0	0
Increase in countervailing and anti-dumping duty cash deposits on softwood lumber	0	0
Decrease (increase) in countervailing duty cash deposits on uncoated groundwood paper	0	0
Advance to parent		(1)
Increase in notes receivable from parent	(225)
Net cash provided by (used in) investing activities	225	1
Cash flows from financing activities:
Net repayments under revolving credit facilities		0
Payments of financing and credit facility fees		0
Payments of debt	0
Advance from subsidiary		(1)
Increase in notes payable to subsidiaries	(225)
Net cash provided by (used in) financing activities	(225)	(1)
Effect of exchange rate changes on cash and cash equivalents, and restricted cash	0	0
Net increase (decrease) in cash and cash equivalents, and restricted cash	0	0
Cash and cash equivalents, and restricted cash:
Beginning of period	0	0
End of period	0	0
Cash and cash equivalents, and restricted cash at period end:
Cash and cash equivalents	0	0	$ 0
Restricted cash	$ 0	$ 0

Condensed Consolidated Financia

Condensed Consolidated Financial Information - Additional Information (Details)	3 Months Ended
	Mar. 31, 2019
Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Percentage owned of material U.S. subsidiaries	100.00%