Clearwater Paper (CLW) 10-Q 30 Oct 14 2014 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 30, 2014	Oct. 22, 2014
Document and Entity Information [Abstract]	'	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	30-Sep-14	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q3	'
Trading Symbol	'CLW	'
Entity Registrant Name	'CLEARWATER PAPER CORP	'
Entity Central Index Key	'0001441236	'
Current Fiscal Year End Date	'--12-31	'
Entity Filer Category	'Large Accelerated Filer	'
Entity Common Stock, Shares Outstanding	'	19,532,427

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Income Statement [Abstract]	'	'	'	'
Net sales	$511,142	$487,845	$1,494,821	$1,419,671
Costs and expenses:	'	'	'	'
Cost of sales	-434,457	-441,237	-1,295,197	-1,269,967
Selling, general and administrative expenses	-31,817	-27,766	-96,896	-88,665
Asset Impairment Charges	-890	0	-5,149	0
Total operating costs and expenses	-467,164	-469,003	-1,397,242	-1,358,632
Income from operations	43,978	18,842	97,579	61,039
Interest expense, net	-9,570	-10,708	-30,992	-32,784
Gains (Losses) on Extinguishment of Debt	-24,420	0	-24,420	-17,058
Earnings (loss) before income taxes	9,988	8,134	42,167	11,197
Income tax provision	-3,735	5,183	-17,235	12,896
Net earnings (loss)	$6,253	$13,317	$24,932	$24,093
Net earnings per common share:	'	'	'	'
Basic (in dollars per share)	$0.32	$0.60	$1.23	$1.08
Diluted (in dollars per share)	$0.31	$0.60	$1.21	$1.07

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Comprehensive Income (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014		Sep. 30, 2013
Net earnings	$6,253	$13,317	$24,932		$24,093
Defined benefit pension and other postretirement employee benefits:	'	'	'		'
Amortization of actuarial loss included in net periodic cost, net of tax expense of $934, $1,217, $1,899 and $2,923	1,504	2,249	4,512		6,745
Amortization of prior service credit included in net periodic cost, net of tax benefit of $(353), $75, $(382) and $(32)	303	25	907		75
Curtailments, net of tax of $ -, $303, $ - and $303	0	0	0		466
Amortization of deferred taxes related to actuarial gain on other postretirement employee benefit obligations	0	53	0		53
Other comprehensive income (loss), net of tax	1,201	2,277	3,605	[1]	7,189	[1]
Comprehensive income	$7,454	$15,594	$28,537		$31,282
[1]	For the nine months ended September 30, 2014 and 2013, net periodic costs associated with our pension and other postretirement employee benefit, or OPEB, plans included in other comprehensive income and reclassified from accumulated other comprehensive loss includes $7.4 million and $11.1 million, respectively, of actuarial loss amortization, $1.5 million and $0.1 million, respectively, of prior service credit amortization, and none and $0.8 million, respectively, of curtailments, all net of tax totaling $2.3 million and $4.6 million, respectively. These accumulated other comprehensive loss components are included in the computation of net periodic pension and OPEB costs in Note 10, “Pension and Other Postretirement Employee Benefit Plans.”

Condensed_Consolidated_Stateme2

Condensed Consolidated Statements of Comprehensive Income (Parenthetical) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Other Comprehensive Income (Loss), Finalization of Pension and Other Postretirement Benefit Plan Valuation, Tax	$0	$0	$0	$303
Amortization of actuarial loss included in net periodic cost, tax expense	948	1,462	2,847	4,385
Amortization of prior service credit included in net periodic cost, tax benefit	($191)	($17)	($573)	($49)

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Current assets:	'	'
Cash	$13,578	$23,675
Restricted cash	0	1,500
Short-term investments	0	70,000
Receivables, net	178,175	158,874
Taxes receivable	2,609	10,503
Inventories	282,457	267,788
Deferred tax assets	24,864	37,538
Prepaid expenses	6,461	5,523
Total current assets	508,144	575,401
Property, plant and equipment, net	878,423	884,698
Goodwill	229,533	229,533
Intangible assets, net	34,589	40,778
Defined Benefit Plan, Assets for Plan Benefits, Noncurrent	18,656	4,488
Other assets, net	9,224	9,927
TOTAL ASSETS	1,678,569	1,744,825
Current liabilities:	'	'
Accounts payable and accrued liabilities	223,236	190,648
Line of Credit, Current	47,047	0
Current liability for pensions and other postretirement employee benefits	8,778	8,778
Total current liabilities	279,061	199,426
Long-term debt	575,000	650,000
Liability for pensions and other postretirement employee benefits	103,909	109,807
Other long-term obligations	49,443	52,942
Accrued taxes	2,807	2,658
Deferred tax liabilities	127,393	124,898
Stockholders' equity:	'	'
Preferred stock, par value $0.0001 per share, 5,000,000 authorized shares, no shares issued	'	'
Common stock, par value $0.0001 per share, 100,000,000 authorized shares, 24,030,815 and 24,007,581 shares issued	2	2
Additional paid-in capital	333,871	326,546
Retained earnings	491,571	466,639
Treasury stock, at cost, common shares-4,115,900 and 2,923,640 shares repurchased	-230,000	-130,000
Accumulated other comprehensive loss, net of tax	-54,488	-58,093
Total stockholders' equity	540,956	605,094
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$1,678,569	$1,744,825

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Parenthetical) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Preferred stock, par value (in dollars per share)	$0.00	$0.00
Preferred stock, authorized (in shares)	5,000,000	5,000,000
Preferred stock, shares issued (in shares)	0	0
Common stock, par value (in dollars per share)	$0.00	$0.00
Common stock, authorized (in shares)	100,000,000	100,000,000
Common stock, shares issued (in shares)	24,030,815	24,007,581
Treasury stock, shares (in shares)	4,983,388	2,923,640

Condensed_Consolidated_Stateme3

Condensed Consolidated Statements of Cash Flows (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013
CASH FLOWS FROM OPERATING ACTIVITIES	'	'
Net earnings	$24,932	$24,093
Adjustments to reconcile net earnings to net cash provided by operating activities:	'	'
Depreciation and amortization	66,539	67,584
Equity-based compensation expense	9,201	7,758
Asset Impairment Charges	5,149	0
Deferred tax expense	12,895	-9,678
Employee benefit plans	1,603	7,801
Amortization of Financing Costs and Discounts	5,864	4,490
Gain (Loss) on Disposition of Assets	747	35
Changes in working capital, net	-13,190	47
Change in taxes receivable, net	7,894	12,448
Excess tax benefits from equity share-based payment arrangements	1,508	0
Change in non-current accrued taxes	149	-10,535
Funding of qualified pension plans	-15,957	-12,611
Other Operating Activities, Cash Flow Statement	-2,387	108
Net cash provided by operating activities	101,931	91,540
CASH FLOWS FROM INVESTING ACTIVITIES	'	'
Change in short-term investments, net	70,000	-69,000
Additions to plant and equipment	-54,029	-54,400
Proceeds from Sale of Productive Assets	733	0
Net cash used for investing activities	16,704	-123,400
CASH FLOWS FROM FINANCING ACTIVITIES	'	'
Proceeds from Issuance of Long-term Debt	300,000	275,000
Repayment of Cellu Tissue debt	-375,000	-150,000
Purchase of treasury stock	-100,000	-75,783
Proceeds from (Repayments of) Short-term Debt	47,047	0
Payments of Debt Issuance Costs	-2,995	-4,834
Payment of tax withholdings on equity-based payment arrangements	-792	-4,173
Excess Tax Benefit from Share-based Compensation, Financing Activities	1,508	0
Other, net	1,500	0
Net cash (used for) provided by financing activities	-128,732	40,210
Increase in cash	-10,097	8,350
Cash at beginning of period	23,675	12,579
Cash at end of period	13,578	20,929
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:	'	'
Cash paid for interest, net of amounts capitalized	34,418	22,788
Cash paid for income taxes	6,196	2,400
Cash received from income tax refunds	10,496	820
Capital Expenditures Incurred but Not yet Paid	$3,831	$8,239

Nature_of_Operations_and_Basis

Nature of Operations and Basis of Presentation	9 Months Ended
	Sep. 30, 2014
Accounting Policies [Abstract]	'
Nature of Operations and Basis of Presentation	'
	Nature of Operations and Basis of Presentation
	GENERAL
	Clearwater Paper Corporation is a leading North American producer of private label tissue and paperboard products. We manufacture quality consumer tissue, away-from-home tissue, parent rolls (non-converted tissue product), machine-glazed tissue, bleached paperboard and pulp at 13 manufacturing locations in the U.S. and Canada. Our private label consumer tissue products - facial and bath tissue, paper towels and napkins - are used primarily at-home and are principally sold to major retailers and wholesale distributors, which include grocery, drug, mass-merchant and discount stores. Our paperboard is sold primarily in the high-end segment of the packaging industry, which demands high-quality construction and print surfaces for graphics.
	On February 17, 2014, we announced the permanent and immediate closure of our Long Island, New York, tissue converting and distribution facility. As of September 30, 2014, we have incurred $15.0 million of costs associated with the closure, of which $4.7 million was incurred during the third quarter of 2014.
	On March 6, 2013, we announced the planned permanent closure of our Thomaston, Georgia converting and distribution facility. The shutdown occurred gradually as converting lines were relocated and installed at our other facilities, with all operations at Thomaston ceasing at the end of 2013. As of September 30, 2014, we have incurred $7.1 million of costs associated with the closure, of which less than $0.1 million was incurred during the third quarter of 2014.
	FINANCIAL STATEMENT PREPARATION AND PRESENTATION
	The accompanying Consolidated Balance Sheets at September 30, 2014 and December 31, 2013, the related Consolidated Statements of Operations and Comprehensive Income for the three months and nine months ended September 30, 2014 and 2013, and the Consolidated Statements of Cash Flows for the nine months ended September 30, 2014 and 2013, have been prepared in conformity with accounting principles generally accepted in the United States of America, or GAAP. We believe that all adjustments necessary for a fair statement of the results of the interim periods presented have been included. The results of operations for any interim period are not necessarily indicative of the results of operations to be expected for the full year.
	This Quarterly Report on Form 10-Q should be read in conjunction with our Annual Report on Form 10-K for the year ended December 31, 2013, as filed with the Securities and Exchange Commission, or SEC, on February 20, 2014.
	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	SIGNIFICANT ESTIMATES
	The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of net sales and expenses during the reporting periods. Significant areas requiring the use of estimates and measurement of uncertainty include determination of net realizable value for deferred tax assets, uncertain tax positions, assessment of impairment of long-lived assets, goodwill and intangibles, assessment of environmental matters, equity-based compensation and pension and postretirement obligation assumptions. Actual results could differ from those estimates and assumptions.
	SHORT-TERM INVESTMENTS AND RESTRICTED CASH
	Our short-term investments are invested primarily in demand deposits, which have very short maturity periods, and therefore earn an interest rate commensurate with low-risk instruments. We do not attempt to hedge our exposure to interest rate risk for our short-term investments. Our restricted cash in which the underlying instrument has a term of greater than twelve months from the balance sheet date is classified as non-current and is included in “Other assets, net” on our Consolidated Balance Sheet. As of September 30, 2014, all restricted cash balances were de minimis and classified as non-current and included in "Other assets, net" on our Consolidated Balance Sheet. As of December 31, 2013, substantially all restricted cash balances were classified as current and included in "Restricted cash" on our Consolidated Balance Sheet.
	TRADE ACCOUNTS RECEIVABLE
	Trade accounts receivable are stated at the amount we expect to collect. Trade accounts receivable do not bear interest. The allowance for doubtful accounts is our best estimate of the losses we expect will result from the inability of our customers to make required payments. We generally determine the allowance based on a combination of actual historical write-off experience and an analysis of specific customer accounts. As of September 30, 2014 and December 31, 2013, we had allowances for doubtful accounts of $2.1 million and $1.9 million, respectively.
	PROPERTY, PLANT AND EQUIPMENT
	Property, plant and equipment are stated at cost, including any interest costs capitalized, less accumulated depreciation. Depreciation of buildings, equipment and other depreciable assets is determined using the straight-line method. Assets we acquire through business combinations have estimated lives that are typically shorter than the assets we construct or buy new. Accumulated depreciation totaled $1,465.3 million and $1,476.4 million at September 30, 2014 and December 31, 2013, respectively.
	Consistent with authoritative guidance, we assess the carrying amount of long-lived assets with definite lives that are held-for-use and evaluate them for recoverability whenever events or changes in circumstances indicate that we may be unable to recover the carrying amount of the assets. During the first quarter of 2014, we permanently closed our Long Island converting and distribution facility. As a result of this closure, we considered an outside third party's appraisal in assessing the recoverability of the facility's long-lived plant and equipment based on available market data for comparable assets sold through private party transactions. Based on this assessment, we determined the carrying amounts of certain long-lived plant and equipment related to the Long Island facility exceeded their fair value. As a result, we have recorded $3.8 million of non-cash impairment charges to our accompanying Consolidated Statement of Operations in the nine months ended September 30, 2014, of which $0.9 million was recorded during the third quarter of 2014. There were no other such events or changes in circumstances that impacted our remaining long-lived assets.
	STOCKHOLDERS’ EQUITY
	On February 5, 2014, we announced that our Board of Directors had approved a new stock repurchase program authorizing the repurchase of up to $100.0 million of our common stock. The repurchase program authorized purchases of our common stock from time to time through open market purchases, negotiated transactions or other means, including accelerated stock repurchases and 10b5-1 trading plans in accordance with applicable securities laws and other restrictions. We completed this program during the third quarter of 2014. In total, we repurchased 1,574,748 shares of our outstanding common stock at an average price of $63.50 per share, of which 382,488 shares were repurchased during the third quarter of 2014 at an average price of $67.13 per share.
	On January 17, 2013, we announced that our Board of Directors had approved a stock repurchase program authorizing the repurchase of up to $100.0 million of our common stock, which was completed in 2013. On March 1, 2013, we entered into an accelerated stock buyback, or ASB, agreement with a major financial institution to repurchase an aggregate of $50.0 million of our outstanding common stock. In total, 1,039,513 shares of our outstanding common stock were delivered under the ASB agreement at an average repurchase price of $48.10 per share. In addition to the ASB agreement, we also made repurchases of 1,030,657 shares of our outstanding common stock on the open market at a total cost of $50.0 million, representing an an average price of $48.51 per share.
	DERIVATIVES
	We had no activity during the nine months ended September 30, 2014 and 2013 that required hedge or derivative accounting treatment. To help mitigate our exposure to market risk for changes in utility commodity pricing, from time to time we have used firm price contracts to supply a portion of the natural gas requirements for our manufacturing facilities. As of September 30, 2014, these contracts covered approximately 69% of our expected average monthly natural gas requirements for the remainder of 2014, plus approximately 50% of our expected average monthly natural gas requirements for 2015. Historically, these contracts have qualified for treatment as “normal purchases or normal sales” under authoritative guidance and thus required no mark-to-market adjustment.

Recently_Adopted_and_New_Accou

Recently Adopted and New Accounting Standards	9 Months Ended
	Sep. 30, 2014
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]	'
Recently Adopted and New Accounting Standards	'
	Recently Adopted and New Accounting Standards
	In May 2014, the Financial Accounting Standards Board, or FASB, issued Accounting Standard Update, or ASU, 2014-09, Revenue from Contracts with Customers. The core principle of the new standard is for companies to recognize revenue in a manner that depicts the transfer of goods or services to customers in amounts that reflect the consideration, or payment, to which the company expects to be entitled in exchange for those goods or services. The standard will also result in enhanced disclosures about revenue, provide guidance for transactions that were not previously addressed comprehensively, such as service revenue and contract modifications, and clarify guidance for multiple-element arrangements. This standard is effective for fiscal years and interim periods within those years beginning after December 15, 2016, with early adoption prohibited. The standard may be applied under either a retrospective or cumulative effect adoption method. We are currently evaluating the impact this guidance will have on our consolidated financial statements.
	In April 2014, the FASB issued ASU 2014-08, Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity, which amends and raises the threshold of a disposal transaction that qualifies as a discontinued operation, as well as requires additional disclosures about discontinued operations and disposals of individually significant components that do not qualify as discontinued operations. This standard is effective prospectively for all disposals of components that occur within annual periods beginning on or after December 15, 2014, and interim periods within those years, with early adoption permitted. This guidance has had no impact our consolidated financial statements.
	In July 2013, the FASB issued ASU 2013-11, Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists, which provides guidance on financial statement presentation of an unrecognized tax benefit when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists. This ASU only changes existing presentation requirements but does not require new recurring disclosures and is prospective for annual and interim reporting periods beginning after December 15, 2013. This guidance did not impact our consolidated financial statements.
	We reviewed all other new accounting pronouncements issued in the period and concluded that they are not applicable to our business.

Inventories

Inventories	9 Months Ended
	Sep. 30, 2014
Inventory Disclosure [Abstract]	'
Inventories	'
	Inventories
	Inventories at the balance sheet dates consist of:
	(In thousands)	30-Sep-14		31-Dec-13
	Pulp, paperboard and tissue products	$	184,903	$	182,715
	Materials and supplies	78,783		69,836
	Logs, pulpwood, chips and sawdust	18,771		15,237
		$	282,457	$	267,788

Intangible_Assets

Intangible Assets	9 Months Ended
	Sep. 30, 2014
Finite-Lived Intangible Assets, Net [Abstract]	'
Intangible Assets	'
	Intangible Assets
	Intangible assets at the balance sheet dates are comprised of the following:
		September 30, 2014
	(Dollars in thousands, lives in years)	Useful	Historical		Accumulated			Net
		Life	Cost		Amortization			Balance
	Customer relationships	9	$	53,957	$	(21,729	)	$	32,228
	Trade names and trademarks	10	3,393		(1,272		)	2,121
	Non-compete agreements	2.5 - 5.0	1,189		(949		)	240
			$	58,539	$	(23,950	)	$	34,589
		December 31, 2013
	(Dollars in thousands, lives in years)	Useful	Historical		Accumulated			Net
		Life	Cost		Amortization			Balance
	Customer relationships	9	$	53,957	$	(17,234	)	$	36,723
	Trade names and trademarks	10	5,300		(1,590		)	3,710
	Non-compete agreements	2.5 - 5.0	1,674		(1,329		)	345
			$	60,931	$	(20,153	)	$	40,778
	As a result of the closure of our Long Island converting and distribution facility, we performed an assessment of the recoverability of our intangible assets by utilizing the income approach, which discounts projected future cash flows based on management’s expectations of the current and future operating environment. It was determined that the carrying amounts of certain trade names and trademarks related to the Long Island facility were exceeding their fair value. As a result, in the first quarter of 2014 we recorded a $1.3 million non-cash impairment charge in our accompanying Consolidated Statement of Operations. In addition, fully amortized non-compete agreements related to the Long Island facility were also disposed. There were no other such events or changes in circumstances that impacted our remaining definite-lived intangible assets.

Taxes

Taxes	9 Months Ended
	Sep. 30, 2014
Income Tax Disclosure [Abstract]	'
Taxes	'
	Income Taxes
	Consistent with authoritative guidance, our estimated annual effective tax rate is used to allocate our expected annual income tax provision to interim periods. The rate is the ratio of our estimated annual income tax provision to estimated pre-tax ordinary income, and excludes "discrete items" which are significant, unusual or infrequent items reported separately net of their related tax effect. The estimated annual effective tax rate is applied to the current interim period’s ordinary income to determine the income tax provision allocated to the interim period. The income tax effects of discrete items are then determined separately and recognized in the interim period in which the income or expense items arise.
	For the three and nine months ended September 30, 2014 and 2013, the effective tax rates attributable to continuing operations were as follows:
		Three Months Ended September 30,				Nine Months Ended September 30,
		2014		2013		2014		2013
	Statutory federal income tax rate	35	%	35	%	35	%	35	%
	State taxes, net of credits	(0.3	)	1.5		(0.3	)	1.5
	Change in valuation allowances	2.6		3.5		2.6		3.5
	Federal manufacturing deduction	(1.4	)	—		(1.4	)	—
	Settlement of uncertain tax positions	(0.8	)	(57.3	)	(0.2	)	(41.6	)
	Increase in uncertain tax positions	1.9		—		0.5		—
	Interest accrued on uncertain tax positions	0.2		8.4		0.1		13.9
	Cellulosic Biofuel Producer Credit conversion	—		0.2		—		(36.8	)
	Additional Cellulosic Biofuel Producer Credits	—		(43.0	)	—		(81.5	)
	Federal credits and audit adjustments	0.5		—		(0.8	)	—
	State rate adjustments	(0.5	)	(10.5	)	2.3		(8.1	)
	Return to provision adjustments	(0.1	)	(0.5	)	3.2		(3.9	)
	Other	0.3		(1.0	)	(0.1	)	2.8
	Effective tax rate	37.4	%	(63.7	)%	40.9	%	(115.2	)%
	Our estimated annual effective tax rate for 2014 is approximately 35%, compared with approximately 39% for 2013. The decline in the effective tax rate is due to an increase in the benefit from the federal manufacturing deduction and an increase in the benefit from state income tax rates.
	We have tax benefits relating to excess equity-based compensation that are being utilized to reduce our U.S. taxable income. Our Consolidated Balance Sheets reflect deferred tax assets comprised of net operating losses and tax credit carryforwards excluding amounts impacted by excess equity-based compensation. We have historically elected to follow the “with-and-without” or “incremental” method for ordering tax benefits derived from employee equity-based compensation awards. As a result of this method, net operating loss and tax credit carryforwards not generated from equity-based compensation are utilized before the current period’s equity-based tax deduction (excess tax benefits from equity-based compensation awards are recognized last). Excess tax benefits from equity-based compensation awards that are determined to reduce U.S. taxable income following this method are recognized when realized as increases to additional paid-in capital as a component of stockholders’ equity. During the nine months ended September 30, 2014, we did not generate additional excess tax benefits relating to the release of vested performance share and restricted stock unit awards to employees. For the nine months ended September 30, 2014, $1.5 million of excess tax benefits have been allocated to additional paid-in capital and reduced income taxes payable based on the incremental method. As of September 30, 2014, we had a total amount of excess tax benefits that are not recognized on our Consolidated Balance Sheet of $0.8 million.
	During the nine month period ended September 30, 2014, we recorded discrete expense for a reduction in our blended state tax rate as well as adjustments to New York state specific deferred items. These changes were due to amendments we made to our New York state return filings as a result of changes in New York state tax laws. In reviewing the changes in the tax laws, we identified that, in prior years, we had not applied the proper apportionment factor when certain New York state net operating loss carryforwards were generated, which resulted in a $2.9 million overstatement. We corrected this in the second quarter of 2014 by including the overstatement as a discrete item within state rate adjustments due to immateriality.
	During the fourth quarter of 2012, the Internal Revenue Service, or IRS, commenced an audit of our tax returns for the tax years ending December 31, 2008 through December 31, 2012. The audit was finalized during the third quarter of 2014. As a result, we recognized an additional deferred tax asset of $1.5 million for the nine months ended September 30, 2014. The impact of these de minimis federal audit changes are included in the nine months ended September 30, 2014.
	During the second quarter of 2013, the IRS commenced an audit of our wholly-owned subsidiary, Cellu Tissue Holdings, Inc., or Cellu Tissue, and its subsidiaries for the year ended December 27, 2010, the period immediately before our acquisition of Cellu Tissue. During the first quarter of 2014, we successfully closed the audit of Cellu Tissue. The impact of these de minimis federal audit changes are included in the nine months ended September 30, 2014.

Accounts_Payable_and_Accrued_L

Accounts Payable and Accrued Liabilities	9 Months Ended
	Sep. 30, 2014
Accounts Payable and Accrued Liabilities [Abstract]	'
Accounts Payable and Accrued Liabilities	'
	Accounts Payable and Accrued Liabilities
	Accounts payable and accrued liabilities at the balance sheet dates consist of:
	(In thousands)	September 30, 2014		December 31, 2013
	Trade accounts payable	$	135,326	$	108,192
	Accrued wages, salaries and employee benefits	43,527		38,563
	Accrued discounts and allowances	9,340		6,410
	Accrued taxes other than income taxes payable	8,693		6,322
	Accrued utilities	7,515		8,309
	Accrued interest	5,017		9,691
	Other	13,818		13,161
		$	223,236	$	190,648

Debt

Debt	9 Months Ended
	Sep. 30, 2014
Debt Disclosure [Abstract]	'
Debt	'
	Debt
	ISSUANCE OF $300 MILLION SENIOR NOTES DUE 2025 AND REDEMPTION OF $375 MILLION SENIOR NOTES DUE 2018
	On July 29, 2014 we issued $300 million aggregate principal amount of senior notes, which we refer to as the 2014 Notes. The 2014 Notes mature on February 1, 2025, have an interest rate of 5.375% and were issued at their face value. The issuance of these notes generated net proceeds of approximately $298 million after deducting offering expenses. We redeemed all of our $375 million aggregate principal amount of senior notes issued on October 22, 2010, which we refer to as the 2010 Notes, using the net proceeds from the 2014 Notes along with company funds and $37 million drawn from our senior secured revolving credit facility during the third quarter of 2014.
	The 2010 Notes had a maturity date of November 1, 2018, and an interest rate of 7.125%. On August 28, 2014, we redeemed all of the 2010 Notes at a redemption price equal to 100% of the principal amount of $375 million and a “make whole” premium of $17.6 million plus accrued and unpaid interest of $8.7 million, for an aggregate amount of $401.3 million. The make whole premium and a portion of the unpaid interest, as well as a $4.6 million non-cash charge relating to the unamortized deferred issuance costs associated with the 2010 Notes, were recorded as components of debt retirement costs and included in the Consolidated Statement of Operations in the third quarter of 2014.
	The 2014 Notes are guaranteed by all of our direct and indirect domestic subsidiaries. The 2014 Notes will also be guaranteed by each of our future direct and indirect domestic subsidiaries that do not constitute an immaterial subsidiary under the indenture governing the 2014 Notes. The 2014 Notes are equal in right of payment with all other existing and future unsecured senior indebtedness and are senior in right of payment to any future subordinated indebtedness. The 2014 Notes are effectively subordinated to all of our existing and future secured indebtedness, including borrowings under our secured revolving credit facility, which is secured by certain of our accounts receivable, inventory and cash. The terms of the 2014 Notes limit our ability and the ability of any restricted subsidiaries to incur certain liens, engage in sale and leaseback transactions and consolidate, merge with, or convey, transfer or lease substantially all of our or their assets to another person.
	We may, on any one or more occasions, redeem all or a part of the 2014 Notes, upon not less than 30 days nor more than 60 days notice, at a redemption price equal to 100% of the principal amount of the 2014 Notes redeemed, plus the applicable premium as of, and accrued and unpaid interest, if any, to the date of redemption. Unless we default in the payment of the redemption price, interest will cease to accrue on the 2014 Notes or portions thereof called for redemption on the applicable redemption date. In addition, we may be required to make an offer to purchase the 2014 Notes upon the sale of certain assets and upon a change of control.
	$275 MILLION SENIOR NOTES DUE 2023
	On January 23, 2013, we issued $275 million aggregate principal amount of senior notes, which we refer to as the 2013 Notes. The 2013 Notes mature on February 1, 2023, have an interest rate of 4.5% and were issued at their face value.
	The 2013 Notes are guaranteed by all of our direct and indirect domestic subsidiaries, and will also be guaranteed by each of our future direct and indirect domestic subsidiaries that we do not designate as an unrestricted subsidiary under the indenture governing these notes. The 2013 Notes are equal in right of payment with all other existing and future unsecured senior indebtedness and are senior in right of payment to any future subordinated indebtedness. In addition, they are effectively subordinated to all of our existing and future secured indebtedness, including borrowings under our secured revolving credit facility, which is secured by certain of our accounts receivable, inventory and cash. The terms of the notes limit our ability and the ability of any restricted subsidiaries to borrow money; pay dividends; redeem or repurchase capital stock; make investments; sell assets; create restrictions on the payment of dividends or other amounts to us from any restricted subsidiaries; enter into transactions with affiliates; enter into sale and lease back transactions; create liens; and consolidate, merge or sell all or substantially all of our or their assets.
	SENIOR SECURED REVOLVING CREDIT FACILITY
	On November 26, 2008, we entered into a $125 million senior secured revolving credit facility with certain financial institutions. The amount available to us under the revolving credit facility is based on the lesser of 85% of our eligible accounts receivable plus approximately 65% of our eligible inventory, or $125 million. The revolving credit facility has been subsequently amended and expires on September 30, 2016.
	As of September 30, 2014, we had $47.0 million of borrowings outstanding under the credit facility, and $7.9 million of the credit facility was also being used to support outstanding standby letters of credit. Loans under the credit facility bear interest (i) for LIBOR loans, LIBOR plus between 1.75% and 2.25% and (ii) for base rate loans, a per annum rate equal to the greater of (a) the prime rate for such day; (b) the federal funds effective rate for such day, plus 0.50%; or (c) LIBOR for a 30-day interest period as determined on such day, plus between 1.25% and 1.75%. The percentage margin on all loans is based on our fixed charge coverage ratio for the most recent four quarters. As of September 30, 2014, we would have been permitted to draw an additional $70.1 million under the credit facility at LIBOR plus 1.75%, or base rate plus 1.25%.
	A minimum fixed charge coverage ratio is the only financial covenant requirement under our credit facility and is triggered when there are any commitments or obligations outstanding and availability falls below 12.5% or an event of default exists, at which time the minimum fixed charge coverage ratio must be at least 1.0-to-1.0. As of September 30, 2014, the fixed charge coverage ratio for the most recent four quarters was 1.5-to-1.0.
	Our obligations under the revolving credit facility are secured by certain of our accounts receivable, inventory and cash. The terms of the credit facility contain various provisions that limit our discretion in the operations of our business by restricting our ability to, among other things, pay dividends; redeem or repurchase capital stock; create, incur or guarantee certain debt; incur liens on certain properties; make capital expenditures; enter into certain affiliate transactions; enter into certain hedging arrangements; and consolidate with or merge with another entity. The revolving credit facility contains usual and customary affirmative and negative covenants and usual and customary events of default.

Other_LongTerm_Obligations

Other Long-Term Obligations	9 Months Ended
	Sep. 30, 2014
Other Liabilities, Noncurrent [Abstract]	'
Other Long-Term Obligations	'
	Other Long-Term Obligations
	Other long-term obligations at the balance sheet dates consist of:
	(In thousands)	September 30, 2014		December 31, 2013
	Long-term lease obligations, net of current portion	$	24,549	$	24,815
	Deferred compensation	12,764		14,149
	Deferred proceeds	9,721		11,205
	Other	2,409		2,773
		$	49,443	$	52,942

Reclassification_out_of_Accumu

Reclassification out of Accumulated Other Comprehensive Income (Notes)	9 Months Ended
	Sep. 30, 2014
Equity [Abstract]	'
Accumulated Other Comprehensive Income [Text Block]	'
	Accumulated Other Comprehensive Loss
	Accumulated other comprehensive loss, net of tax, is comprised of the following:
	(In thousands)	Foreign Currency Translation Adjustments1			Pension and Other Post Retirement Employee Benefit Plans Adjustments			Total
	Balance at December 31, 2013	$	(874	)	$	(57,219	)	$	(58,093	)
	Other comprehensive income, net of tax2	—			3,605			3,605
	Balance at September 30, 2014	$	(874	)	$	(53,614	)	$	(54,488	)
	(In thousands)	Foreign Currency Translation Adjustments1			Pension and Other Post Retirement Employee Benefit Plans Adjustments			Total
	Balance at December 31, 2012	$	(874	)	$	(114,819	)	$	(115,693	)
	Other comprehensive income, net of tax2	—			7,189			7,189
	Balance at September 30, 2013	$	(874	)	$	(107,630	)	$	(108,504	)
	1	This balance consists of unrealized foreign currency translation adjustments related to the operations of our Canadian subsidiary before its functional currency was changed from Canadian dollars to U.S. dollars in 2012.
	2	For the nine months ended September 30, 2014 and 2013, net periodic costs associated with our pension and other postretirement employee benefit, or OPEB, plans included in other comprehensive income and reclassified from accumulated other comprehensive loss includes $7.4 million and $11.1 million, respectively, of actuarial loss amortization, $1.5 million and $0.1 million, respectively, of prior service credit amortization, and none and $0.8 million, respectively, of curtailments, all net of tax totaling $2.3 million and $4.6 million, respectively. These accumulated other comprehensive loss components are included in the computation of net periodic pension and OPEB costs in Note 10, “Pension and Other Postretirement Employee Benefit Plans.”

Pension_and_Other_Postretireme

Pension and Other Postretirement Employee Benefit Plans	9 Months Ended
	Sep. 30, 2014
Compensation and Retirement Disclosure [Abstract]	'
Pension and Other Postretirement Employee Benefit Plans	'
	Pension and Other Postretirement Employee Benefit Plans
	The following table details the components of net periodic cost of our company-sponsored pension and OPEB plans for the periods presented:
		Three Months Ended September 30,
	(In thousands)	2014			2013			2014			2013
		Pension Benefit Plans						Other Postretirement
								Employee  Benefit Plans
	Service cost	$	347		$	435		$	114		$	138
	Interest cost	3,707			3,343			1,142			1,182
	Expected return on plan assets	(5,049		)	(4,588		)	—			—
	Amortization of prior service cost (credit)	51			83			(545		)	(125		)
	Amortization of actuarial loss (gain)	2,524			3,711			(72		)	—
	Net periodic cost	$	1,580		$	2,984		$	639		$	1,195
		Nine Months Ended September 30,
	(In thousands)	2014			2013			2014			2013
		Pension Benefit Plans						Other Postretirement
								Employee  Benefit Plans
	Service cost	$	1,042		$	1,304		$	340		$	414
	Interest cost	11,119			10,031			3,424			3,547
	Expected return on plan assets	(15,147		)	(13,764		)	—			—
	Amortization of prior service cost (credit)	154			252			(1,634		)	(376		)
	Amortization of actuarial loss (gain)	7,573			11,130			(214		)	—
	Curtailments	—			769			—			—
	Net periodic cost	$	4,741		$	9,722		$	1,916		$	3,585
	We are required to make contributions to our qualified pension plans. During the nine months ended September 30, 2014, we contributed $16.0 million to these pension plans. In October 2014, we contributed an additional $1.0 million, and we do not expect to make any additional contributions in the remainder of 2014.
	During the nine months ended September 30, 2014, we made contributions of $0.4 million to our company-sponsored non-qualified pension plan, and we estimate contributions will total $0.5 million in 2014. We do not anticipate funding our OPEB plans in 2014 except to pay benefit costs as incurred during the year by plan participants.
	During the three and nine months ended September 30, 2014, $1.6 million and $4.9 million, respectively, of net periodic pension and OPEB costs were charged to cost of sales, and $0.6 million and $1.7 million, respectively, were charged to selling, general and administrative expenses in the accompanying Consolidated Statements of Operations. During the three and nine months ended September 30, 2013, $3.4 million and $10.9 million, respectively, of net periodic pension and OPEB costs were charged to cost of sales, and $0.8 million and $2.4 million, respectively, were charged to selling, general and administrative expenses in the accompanying Consolidated Statements of Operations.

Earnings_per_Common_Share

Earnings per Common Share	9 Months Ended
	Sep. 30, 2014
Earnings Per Share [Abstract]	'
Earnings per Common Share	'
	Earnings per Common Share
	Basic earnings per share are based on the weighted average number of shares of common stock outstanding. Diluted earnings per share are based upon the weighted average number of shares of common stock outstanding plus all potentially dilutive securities that were assumed to be converted into common shares at the beginning of the period under the treasury stock method.
	The following table reconciles the number of common shares used in calculating the basic and diluted net earnings per share:
		Three Months Ended September 30,				Nine Months Ended September 30,
		2014		2013		2014		2013
	Basic average common shares outstanding1	19,755,095		22,026,879		20,321,808		22,388,930
	Incremental shares due to:
	Restricted stock units	88,262		69,902		81,304		61,956
	Performance shares	256,303		131,092		255,509		114,369
	Diluted average common shares outstanding	20,099,660		22,227,873		20,658,621		22,565,255
	Basic net earnings per common share	$	0.32	$	0.6	$	1.23	$	1.08
	Diluted net earnings per common share	0.31		0.6		1.21		1.07
	Anti-dilutive shares excluded from calculation	181,851		1,434		231,469		106,265
	1	Basic average common shares outstanding include restricted stock awards that are fully vested, but are deferred for future issuance.

EquityBased_Compensation

Equity-Based Compensation	9 Months Ended
	Sep. 30, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Equity-Based Compensation	'
	Equity-Based Compensation
	We recognize equity-based compensation expense for all equity-based payment awards made to employees and directors, including restricted stock units, performance shares and stock options, based on estimated fair values.
	EMPLOYEE AWARDS
	Employee equity-based compensation expense was recognized as follows:
		Three Months Ended September 30,					Nine Months Ended September 30,
	(In thousands)	2014			2013		2014		2013
	Restricted stock units	$	593		$	462	$	1,625	$	1,326
	Performance shares	1,473			1,354		4,028		3,741
	Stock options	410			—		953		—
	Total employee equity-based compensation	$	2,476		$	1,816	$	6,606	$	5,067
	During the first quarter of 2014, 38,319 previously deferred RSU shares were distributed. All of these shares were settled in prior years but distribution had been deferred to preserve tax deductibility for the company in the respective years because distribution of these shares would have resulted in certain executive compensation being above the Internal Revenue Code section 162(m) threshold for those years. After adjusting for minimum tax withholdings of the deferred shares, a net 23,234 shares were issued during the first quarter of 2014. The minimum tax withholdings payment made in 2014 in connection with the issued shares was $0.8 million.
	In addition to RSUs and performance shares, in 2014 stock options were granted to certain employees. As of September 30, 2014, total stock options of 163,137 shares were granted with a weighted-average exercise price of $66.86 and a fair value, estimated under the Black-Scholes valuation model, of $22.99 per share underlying the option.
	The following table summarizes the number of share-based awards granted under the Clearwater Paper Corporation 2008 Stock Incentive Plan during the nine months ended September 30, 2014 and the grant-date fair value of the awards:
		Nine Months Ended
		30-Sep-14
		Number of		Average Fair Value of
		Shares Subject to Award		Award Per Share
	Restricted stock units	31,567		$	66.33
	Performance shares	54,379		105.08
	Stock options	163,137		22.99
	DIRECTOR AWARDS
	Annually, each outside member of our Board of Directors receives deferred equity-based awards that are measured in units of our common stock and ultimately settled in cash at the time of payment. Accordingly, the compensation expense associated with these awards is subject to fluctuations each quarter based on mark-to-market adjustments at each reporting period in line with changes in the market price of our common stock. As a result of the mark-to-market adjustment, we recorded a benefit from director equity-based compensation of $0.2 million and compensation expense of $0.4 million for the three months ended September 30, 2014 and 2013, respectively. For the nine months ended September 30, 2014 and 2013, we recorded director equity-based compensation expense of $2.6 million and $2.7 million, respectively.
	As of September 30, 2014, the liability amounts associated with director equity-based compensation included in "Other long-term obligations" and "Accounts payable and accrued liabilities" on the accompanying Consolidated Balance Sheets were $11.7 million and $1.2 million, respectively. At December 31, 2013, all liability amounts associated with director equity-based compensation, totaling $13.2 million, were included in “Other long-term obligations.”

Fair_Value_Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2014
Fair Value Disclosures [Abstract]	'
Fair Value Measurements	'
	Fair Value Measurements
	The estimated fair values of our financial instruments at the dates presented below are as follows:
		September 30,				December 31,
		2014				2013
		Carrying		Fair		Carrying		Fair
	(In thousands)	Amount		Value		Amount		Value
	Cash, restricted cash and short-term investments (Level 1)	$	13,609	$	13,609	$	95,206	$	95,206
	Short-term borrowings (Level 1)	47,047		47,047		—		—
	Long-term debt (Level 1)	575,000		555,125		650,000		651,313
	Accounting guidance establishes a framework for measuring the fair value of financial instruments, providing a hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities, or “Level 1” measurements, followed by quoted prices of similar assets or observable market data, or “Level 2” measurements, and the lowest priority to unobservable inputs, or “Level 3” measurements.
	The asset’s or liability’s fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. Valuation techniques used should seek to maximize the use of observable inputs and minimize the use of unobservable inputs.

Segment_Information

Segment Information	9 Months Ended
	Sep. 30, 2014
Segment Reporting [Abstract]	'
Segment Information	'
	Segment Information
	The table below presents information about our reportable segments:
		Three Months Ended September 30,						Nine Months Ended September 30,
	(In thousands)	2014			2013			2014			2013
	Segment net sales1:
	Consumer Products	$	306,104		$	292,935		$	891,742		$	867,545
	Pulp and Paperboard	205,038			194,910			603,079			552,126
	Total segment net sales	$	511,142		$	487,845		$	1,494,821		$	1,419,671
	Operating income (loss):
	Consumer Products	$	12,535		$	13,445		$	24,717		$	38,384
	Pulp and Paperboard	45,602			16,289			116,013			58,614
		58,137			29,734			140,730			96,998
	Corporate	(14,159		)	(10,892		)	(43,151		)	(35,959		)
	Income from operations	$	43,978		$	18,842		$	97,579		$	61,039
	Depreciation and amortization:
	Consumer Products	$	15,484		$	16,002		$	46,045		$	49,124
	Pulp and Paperboard	5,939			5,758			18,228			17,195
	Corporate	870			420			2,266			1,265
	Total depreciation and amortization	$	22,293		$	22,180		$	66,539		$	67,584
	1	In 2013, pulp not utilized internally was sold by the Pulp and Paperboard segment to external customers resulting in net sales of $0.4 million and $2.5 million, respectively, during the three and nine months ended September 30, 2013. Commencing in 2014, the majority of excess pulp is sold by the Consumer Products segment and totaled $1.6 million, of which $0.9 million was sold during the third quarter.

Supplemental_Guarantor_Financi

Supplemental Guarantor Financial Information	9 Months Ended
	Sep. 30, 2014
Condensed Financial Information of Parent Company Only Disclosure [Abstract]	'
Supplemental Guarantor Financial Information	'
	Supplemental Guarantor Financial Information
	All of our directly and indirectly owned, domestic subsidiaries guarantee the 2014 Notes and the 2013 Notes on a joint and several basis. As of September 30, 2014, the 2014 Notes and 2013 Notes were not guaranteed by Interlake Acquisition Corporation Limited, a foreign subsidiary. There are no significant restrictions on the ability of the guarantor subsidiaries to make distributions to Clearwater Paper, the issuer of the 2014 Notes and 2013 Notes. The following tables present the results of operations, financial position and cash flows of Clearwater Paper and its subsidiaries, the guarantor and non-guarantor entities, and the eliminations necessary to arrive at the information for Clearwater Paper on a consolidated basis.
	Clearwater Paper Corporation
	Consolidating Statement of Operations and Comprehensive Income (Loss)
	Three Months Ended September 30, 2014
					Guarantor			Non-Guarantor
	(In thousands)	Issuer			Subsidiaries			Subsidiary			Eliminations			Total
	Net sales	$	415,175		$	132,797		$	14,429		$	(51,259	)	$	511,142
	Cost and expenses:
	Cost of sales	(345,825		)	(126,547		)	(13,344		)	51,259			(434,457		)
	Selling, general and administrative expenses	(26,136		)	(5,343		)	(338		)	—			(31,817		)
	Impairment of assets	—			(890		)	—			—			(890		)
	Total operating costs and expenses	(371,961		)	(132,780		)	(13,682		)	51,259			(467,164		)
	Income from operations	43,214			17			747			—			43,978
	Interest expense, net	(9,565		)	(5		)	—			—			(9,570		)
	Debt retirement costs	(24,420		)	—			—			—			(24,420		)
	Earnings before income taxes	9,229			12			747			—			9,988
	Income tax (provision) benefit	(5,489		)	90			(189		)	1,853			(3,735		)
	Equity in income of subsidiary	660			558			—			(1,218		)	—
	Net earnings	$	4,400		$	660		$	558		$	635		$	6,253
	Other comprehensive income, net of tax	1,201			—			—			—			1,201
	Comprehensive income	$	5,601		$	660		$	558		$	635		$	7,454
	Clearwater Paper Corporation
	Consolidating Statement of Operations and Comprehensive Income (Loss)
	Nine Months Ended September 30, 2014
					Guarantor			Non-Guarantor
	(In thousands)	Issuer			Subsidiaries			Subsidiaries			Eliminations			Total
	Net sales	$	1,201,662		$	405,442		$	41,493		$	(153,776	)	$	1,494,821
	Cost and expenses:
	Cost of sales	(1,006,119		)	(403,750		)	(39,104		)	153,776			(1,295,197		)
	Selling, general and administrative expenses	(79,702		)	(16,180		)	(1,014		)	—			(96,896		)
	Impairment of assets	—			(5,149		)	—			—			(5,149		)
	Total operating costs and expenses	(1,085,821		)	(425,079		)	(40,118		)	153,776			(1,397,242		)
	Income (loss) from operations	115,841			(19,637		)	1,375			—			97,579
	Interest expense, net	(30,969		)	(23		)	—			—			(30,992		)
	Debt retirement costs	(24,420		)	—			—			—			(24,420		)
	Earnings (loss) before income taxes	60,452			(19,660		)	1,375			—			42,167
	Income tax (provision) benefit	(26,238		)	3,787			(373		)	5,589			(17,235		)
	Equity in (loss) income of subsidiary	(14,871		)	1,002			—			13,869			—
	Net earnings (loss)	$	19,343		$	(14,871	)	$	1,002		$	19,458		$	24,932
	Other comprehensive income, net of tax	3,605			—			—			—			3,605
	Comprehensive income (loss)	$	22,948		$	(14,871	)	$	1,002		$	19,458		$	28,537
	Clearwater Paper Corporation
	Consolidating Statement of Operations and Comprehensive Income (Loss)
	Three Months Ended September 30, 2013
					Guarantor			Non-Guarantor
	(In thousands)	Issuer			Subsidiaries			Subsidiary			Eliminations			Total
	Net sales	$	363,735		$	139,988		$	16,417		$	(32,295	)	$	487,845
	Cost and expenses:
	Cost of sales	(321,695		)	(135,291		)	(16,546		)	32,295			(441,237		)
	Selling, general and administrative expenses	(24,983		)	(2,468		)	(315		)	—			(27,766		)
	Total operating costs and expenses	(346,678		)	(137,759		)	(16,861		)	32,295			(469,003		)
	Income (loss) from operations	17,057			2,229			(444		)	—			18,842
	Interest expense, net	(10,708		)	—			—			—			(10,708		)
	Earnings (loss) before income taxes	6,349			2,229			(444		)	—			8,134
	Income tax benefit (provision)	5,233			(2,513		)	109			2,354			5,183
	Equity in loss of subsidiary	(619		)	(335		)	—			954			—
	Net earnings (loss)	$	10,963		$	(619	)	$	(335	)	$	3,308		$	13,317
	Other comprehensive income, net of tax	2,277			—			—			—			2,277
	Comprehensive income (loss)	$	13,240		$	(619	)	$	(335	)	$	3,308		$	15,594
	Clearwater Paper Corporation
	Consolidating Statement of Operations and Comprehensive Income (Loss)
	Nine Months Ended September 30, 2013
				Guarantor			Non-Guarantor
(In thousands)	Issuer			Subsidiaries			Subsidiaries			Eliminations			Total
Net sales	$	1,070,426		$	399,086		$	47,040		$	(96,881	)	$	1,419,671
Cost and expenses:
Cost of sales	(934,003		)	(387,112		)	(45,733		)	96,881			(1,269,967		)
Selling, general and administrative expenses	(70,102		)	(17,092		)	(1,471		)	—			(88,665		)
Total operating costs and expenses	(1,004,105		)	(404,204		)	(47,204		)	96,881			(1,358,632		)
Income (loss) from operations	66,321			(5,118		)	(164		)	—			61,039
Interest expense, net	(32,784		)	—			—			—			(32,784		)
Debt retirement costs	(17,058		)	—			—			—			(17,058		)
Earnings (loss) before income taxes	16,479			(5,118		)	(164		)	—			11,197
Income tax benefit (provision)	10,388			(3,821		)	75			6,254			12,896
Equity in loss of subsidiary	(9,028		)	(89		)	—			9,117			—
Net earnings (loss)	$	17,839		$	(9,028	)	$	(89	)	$	15,371		$	24,093
Other comprehensive income, net of tax	7,189			—			—			—			7,189
Comprehensive income (loss)	$	25,028		$	(9,028	)	$	(89	)	$	15,371		$	31,282
Clearwater Paper Corporation
Consolidating Balance Sheet
At September 30, 2014
(In thousands)	Issuer			Guarantor			Non-Guarantor			Eliminations			Total
				Subsidiaries			Subsidiary
ASSETS
Current assets:
Cash	$	11,229		$	—		$	2,349		$	—		$	13,578
Receivables, net	133,536			39,933			5,879			(1,173		)	178,175
Taxes receivable	1,216			(3,152		)	225			4,320			2,609
Inventories	222,155			53,623			6,679			—			282,457
Deferred tax assets	17,382			6,214			(2		)	1,270			24,864
Prepaid expenses	5,703			703			55			—			6,461
Total current assets	391,221			97,321			15,185			4,417			508,144
Property, plant and equipment, net	640,139			222,283			16,001			—			878,423
Goodwill	229,533			—			—			—			229,533
Intangible assets, net	5,485			28,105			999			—			34,589
Intercompany receivable (payable)	91,695			(72,483		)	(13,622		)	(5,590		)	—
Investment in subsidiary	182,894			6,577			—			(189,471		)	—
Pension assets	18,656			—			—			—			18,656
Other assets, net	7,846			1,378			—			—			9,224
TOTAL ASSETS	$	1,567,469		$	283,181		$	18,563		$	(190,644	)	$	1,678,569
LIABILITIES AND STOCKHOLDERS’
EQUITY
Current liabilities:
Accounts payable and accrued	$	173,395		$	41,838		$	9,176		$	(1,173	)	$	223,236
liabilities
Short-term borrowings	47,047			—			—			—			47,047
Current liability for pensions and	8,778			—			—			—			8,778
other postretirement employee
benefits
Total current liabilities	229,220			41,838			9,176			(1,173		)	279,061
Long-term debt	575,000			—			—			—			575,000
Liability for pensions and other	103,909			—			—			—			103,909
postretirement employee benefits
Other long-term obligations	48,466			977			—			—			49,443
Accrued taxes	1,650			851			306			—			2,807
Deferred tax liabilities	68,268			56,621			2,504			—			127,393
Accumulated other comprehensive loss,	(54,488		)	—			—			—			(54,488		)
net of tax
Stockholders’ equity excluding	595,444			182,894			6,577			(189,471		)	595,444
accumulated other comprehensive loss
TOTAL LIABILITIES AND	$	1,567,469		$	283,181		$	18,563		$	(190,644	)	$	1,678,569
STOCKHOLDERS’ EQUITY
Clearwater Paper Corporation
Consolidating Balance Sheet
At December 31, 2013
(In thousands)	Issuer			Guarantor			Non-Guarantor			Eliminations			Total
				Subsidiaries			Subsidiary
ASSETS
Current assets:
Cash	$	18,273		$	—		$	5,402		$	—		$	23,675
Restricted cash	1,500			—			—			—			1,500
Short-term investments	70,000			—			—			—			70,000
Receivables, net	119,278			38,063			2,700			(1,167		)	158,874
Taxes receivable	3,709			(15,882		)	324			22,352			10,503
Inventories	198,476			65,017			4,295			—			267,788
Deferred tax assets	42,289			6,094			5			(10,850		)	37,538
Prepaid expenses	4,704			695			124			—			5,523
Total current assets	458,229			93,987			12,850			10,335			575,401
Property, plant and equipment, net	636,662			231,225			16,811			—			884,698
Goodwill	229,533			—			—			—			229,533
Intangible assets, net	—			39,619			1,159			—			40,778
Intercompany receivable (payable)	91,865			(63,932		)	(16,431		)	(11,502		)	—
Investment in subsidiary	196,763			5,575			—			(202,338		)	—
Pension assets	4,488			—			—			—			4,488
Other assets, net	8,772			1,155			—			—			9,927
TOTAL ASSETS	$	1,626,312		$	307,629		$	14,389		$	(203,505	)	$	1,744,825
LIABILITIES AND STOCKHOLDERS’
EQUITY
Current liabilities:
Accounts payable and accrued	$	140,125		$	45,736		$	5,954		$	(1,167	)	$	190,648
liabilities
Current liability for pensions and	8,778			—			—						8,778
other postretirement employee
benefits
Total current liabilities	148,903			45,736			5,954			(1,167		)	199,426
Long-term debt	650,000			—			—			—			650,000
Liability for pensions and other	109,807			—			—			—			109,807
postretirement employee benefits
Other long-term obligations	51,740			1,202			—			—			52,942
Accrued taxes	1,430			911			317			—			2,658
Deferred tax liabilities	59,338			63,017			2,543			—			124,898
Accumulated other comprehensive loss,	(58,093		)	—			—			—			(58,093		)
net of tax
Stockholders’ equity excluding	663,187			196,763			5,575			(202,338		)	663,187
accumulated other comprehensive loss
TOTAL LIABILITIES AND	$	1,626,312		$	307,629		$	14,389		$	(203,505	)	$	1,744,825
STOCKHOLDERS’ EQUITY
Clearwater Paper Corporation
Consolidating Statement of Cash Flows
Nine Months Ended September 30, 2014
(In thousands)	Issuer			Guarantor			Non-Guarantor			Eliminations			Total
				Subsidiaries			Subsidiary
CASH FLOWS FROM OPERATING
ACTIVITIES
Net earnings (loss)	$	19,343		$	(14,871	)	$	1,002		$	19,458		$	24,932
Adjustments to reconcile net earnings (loss) to
net cash flows from operating activities:
Depreciation and amortization	43,388			21,416			1,735			—			66,539
Equity-based compensation expense	9,201			—			—			—			9,201
Impairment of assets	—			5,149			—			—			5,149
Deferred tax provision (benefit)	31,563			(6,516		)	(32		)	(12,120		)	12,895
Employee benefit plans	1,603			—			—			—			1,603
Deferred issuance costs and discounts on	5,864			—			—			—			5,864
long-term debt
Disposal of plant and equipment, net	462			285			—			—			747
Changes in working capital, net	(15,079		)	4,464			(2,575		)	—			(13,190		)
Changes in taxes receivable, net	2,493			(12,730		)	99			18,032			7,894
Excess tax benefits from equity-based	(1,508		)	—			—			—			(1,508		)
payment arrangements
Changes in non-current accrued taxes, net	220			(60		)	(11		)	—			149
Funding of qualified pension plans	(15,957		)	—			—			—			(15,957		)
Other, net	(1,947		)	(440		)	—			—			(2,387		)
Net cash flows from operating activities	79,646			(3,303		)	218			25,370			101,931
CASH FLOWS FROM INVESTING
ACTIVITIES
Changes in short-term investments, net	70,000			—			—			—			70,000
Additions to plant and equipment	(42,478		)	(11,330		)	(221		)	—			(54,029		)
Proceeds from the sale of assets	38			695			—			—			733
Net cash flows from investing activities	27,560			(10,635		)	(221		)	—			16,704
CASH FLOWS FROM FINANCING
ACTIVITIES
Proceeds from long-term debt	300,000			—			—			—			300,000
Repayment of long-term debt	(375,000		)	—			—			—			(375,000		)
Purchase of treasury stock	(100,000		)	—			—			—			(100,000		)
Investment from (to) parent	14,482			13,938			(3,050		)	(25,370		)	—
Changes in short-term borrowings, net	47,047			—			—			—			47,047
Payment for long-term debt issuance costs	(2,995		)	—			—			—			(2,995		)
Payment of tax withholdings on equity-	(792		)	—			—			—			(792		)
based payment arrangements
Excess tax benefits from equity-based	1,508			—			—			—			1,508
payment arrangements
Other, net	1,500			—			—			—			1,500
Net cash flows from financing activities	(114,250		)	13,938			(3,050		)	(25,370		)	(128,732		)
Decrease in cash	(7,044		)	—			(3,053		)	—			(10,097		)
Cash at beginning of period	18,273			—			5,402			—			23,675
Cash at end of period	$	11,229		$	—		$	2,349		$	—		$	13,578
Clearwater Paper Corporation
Consolidating Statement of Cash Flows
Nine Months Ended September 30, 2013
(In thousands)	Issuer			Guarantor Subsidiaries			Non-Guarantor			Eliminations			Total
							Subsidiary
CASH FLOWS FROM OPERATING
ACTIVITIES
Net earnings (loss)	$	17,839		$	(9,028	)	$	(89	)	$	15,371		$	24,093
Adjustments to reconcile net earnings (loss) to net
cash flows from operating activities:
Depreciation and amortization	40,337			25,590			1,657			—			67,584
Equity-based compensation expense	7,758			—			—			—			7,758
Deferred tax benefit	(776		)	(11,231		)	(472		)	2,801			(9,678		)
Employee benefit plans	7,801			—			—			—			7,801
Deferred issuance costs and discounts on	4,490			—			—			—			4,490
long-term debt
Disposal of plant and equipment, net	—			34			1			—			35
Changes in working capital, net	(7,488		)	5,748			1,787			—			47
Changes in taxes receivable, net	11,643			9,153			(83		)	(8,265		)	12,448
Changes in non-current accrued taxes, net	(10,558		)	19			4			—			(10,535		)
Funding of qualified pension plans	(12,611		)	—			—			—			(12,611		)
Other, net	209			(101		)	—			—			108
Net cash flows from operating activities	58,644			20,184			2,805			9,907			91,540
CASH FLOWS FROM INVESTING
ACTIVITIES
Changes in short-term investments, net	(69,000		)	—			—			—			(69,000		)
Additions to plant and equipment	(40,598		)	(11,854		)	(1,948		)	—			(54,400		)
Net cash flows from investing activities	(109,598		)	(11,854		)	(1,948		)	—			(123,400		)
CASH FLOWS FROM FINANCING
ACTIVITIES
Proceeds from long-term debt	275,000			—			—			—			275,000
Repayment of long-term debt	(150,000		)	—			—			—			(150,000		)
Purchase of treasury stock	(75,783		)	—			—			—			(75,783		)
Investment from (to) parent	19,039			(8,334		)	(798		)	(9,907		)	—
Payments for long-term debt issuance costs	(4,834		)	—			—			—			(4,834		)
Payment of tax withholdings on equity-	(4,173		)	—			—			—			(4,173		)
based payment arrangements
Net cash flows from financing activities	59,249			(8,334		)	(798		)	(9,907		)	40,210
Increase (decrease) in cash	8,295			(4		)	59			—			8,350
Cash at beginning of period	11,105			5			1,469			—			12,579
Cash at end of period	$	19,400		$	1		$	1,528		$	—		$	20,929

Nature_of_Operations_and_Basis1

Nature of Operations and Basis of Presentation (Policies)	9 Months Ended
	Sep. 30, 2014
Accounting Policies [Abstract]	'
SIGNIFICANT ESTIMATES	'
	SIGNIFICANT ESTIMATES
	The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of net sales and expenses during the reporting periods. Significant areas requiring the use of estimates and measurement of uncertainty include determination of net realizable value for deferred tax assets, uncertain tax positions, assessment of impairment of long-lived assets, goodwill and intangibles, assessment of environmental matters, equity-based compensation and pension and postretirement obligation assumptions. Actual results could differ from those estimates and assumptions.
RESTRICTED CASH AND SHORT-TERM INVESTMENTS	'
	SHORT-TERM INVESTMENTS AND RESTRICTED CASH
	Our short-term investments are invested primarily in demand deposits, which have very short maturity periods, and therefore earn an interest rate commensurate with low-risk instruments. We do not attempt to hedge our exposure to interest rate risk for our short-term investments. Our restricted cash in which the underlying instrument has a term of greater than twelve months from the balance sheet date is classified as non-current and is included in “Other assets, net” on our Consolidated Balance Sheet. As of September 30, 2014, all restricted cash balances were de minimis and classified as non-current and included in "Other assets, net" on our Consolidated Balance Sheet. As of December 31, 2013, substantially all restricted cash balances were classified as current and included in "Restricted cash" on our Consolidated Balance Sheet.
TRADE ACCOUNTS RECEIVABLE	'
	TRADE ACCOUNTS RECEIVABLE
	Trade accounts receivable are stated at the amount we expect to collect. Trade accounts receivable do not bear interest. The allowance for doubtful accounts is our best estimate of the losses we expect will result from the inability of our customers to make required payments. We generally determine the allowance based on a combination of actual historical write-off experience and an analysis of specific customer accounts. As of September 30, 2014 and December 31, 2013, we had allowances for doubtful accounts of $2.1 million and $1.9 million, respectively.
PROPERTY, PLANT AND EQUIPMENT	'
	PROPERTY, PLANT AND EQUIPMENT
	Property, plant and equipment are stated at cost, including any interest costs capitalized, less accumulated depreciation. Depreciation of buildings, equipment and other depreciable assets is determined using the straight-line method. Assets we acquire through business combinations have estimated lives that are typically shorter than the assets we construct or buy new. Accumulated depreciation totaled $1,465.3 million and $1,476.4 million at September 30, 2014 and December 31, 2013, respectively.
	Consistent with authoritative guidance, we assess the carrying amount of long-lived assets with definite lives that are held-for-use and evaluate them for recoverability whenever events or changes in circumstances indicate that we may be unable to recover the carrying amount of the assets. During the first quarter of 2014, we permanently closed our Long Island converting and distribution facility. As a result of this closure, we considered an outside third party's appraisal in assessing the recoverability of the facility's long-lived plant and equipment based on available market data for comparable assets sold through private party transactions. Based on this assessment, we determined the carrying amounts of certain long-lived plant and equipment related to the Long Island facility exceeded their fair value. As a result, we have recorded $3.8 million of non-cash impairment charges to our accompanying Consolidated Statement of Operations in the nine months ended September 30, 2014, of which $0.9 million was recorded during the third quarter of 2014. There were no other such events or changes in circumstances that impacted our remaining long-lived assets.
STOCKHOLDERS' EQUITY	'
	STOCKHOLDERS’ EQUITY
	On February 5, 2014, we announced that our Board of Directors had approved a new stock repurchase program authorizing the repurchase of up to $100.0 million of our common stock. The repurchase program authorized purchases of our common stock from time to time through open market purchases, negotiated transactions or other means, including accelerated stock repurchases and 10b5-1 trading plans in accordance with applicable securities laws and other restrictions. We completed this program during the third quarter of 2014. In total, we repurchased 1,574,748 shares of our outstanding common stock at an average price of $63.50 per share, of which 382,488 shares were repurchased during the third quarter of 2014 at an average price of $67.13 per share.
	On January 17, 2013, we announced that our Board of Directors had approved a stock repurchase program authorizing the repurchase of up to $100.0 million of our common stock, which was completed in 2013. On March 1, 2013, we entered into an accelerated stock buyback, or ASB, agreement with a major financial institution to repurchase an aggregate of $50.0 million of our outstanding common stock. In total, 1,039,513 shares of our outstanding common stock were delivered under the ASB agreement at an average repurchase price of $48.10 per share. In addition to the ASB agreement, we also made repurchases of 1,030,657 shares of our outstanding common stock on the open market at a total cost of $50.0 million, representing an an average price of $48.51 per share.
DERIVATIVES	'
	DERIVATIVES
	We had no activity during the nine months ended September 30, 2014 and 2013 that required hedge or derivative accounting treatment. To help mitigate our exposure to market risk for changes in utility commodity pricing, from time to time we have used firm price contracts to supply a portion of the natural gas requirements for our manufacturing facilities. As of September 30, 2014, these contracts covered approximately 69% of our expected average monthly natural gas requirements for the remainder of 2014, plus approximately 50% of our expected average monthly natural gas requirements for 2015. Historically, these contracts have qualified for treatment as “normal purchases or normal sales” under authoritative guidance and thus required no mark-to-market adjustment.

Inventories_Tables

Inventories (Tables)	9 Months Ended
	Sep. 30, 2014
Inventory Disclosure [Abstract]	'
Inventories	'
	Inventories at the balance sheet dates consist of:
	(In thousands)	30-Sep-14		31-Dec-13
	Pulp, paperboard and tissue products	$	184,903	$	182,715
	Materials and supplies	78,783		69,836
	Logs, pulpwood, chips and sawdust	18,771		15,237
		$	282,457	$	267,788

Intangible_Assets_Tables

Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2014
Finite-Lived Intangible Assets, Net [Abstract]	'
Intangible Assets	'
	Intangible assets at the balance sheet dates are comprised of the following:
		September 30, 2014
	(Dollars in thousands, lives in years)	Useful	Historical		Accumulated			Net
		Life	Cost		Amortization			Balance
	Customer relationships	9	$	53,957	$	(21,729	)	$	32,228
	Trade names and trademarks	10	3,393		(1,272		)	2,121
	Non-compete agreements	2.5 - 5.0	1,189		(949		)	240
			$	58,539	$	(23,950	)	$	34,589
		December 31, 2013
	(Dollars in thousands, lives in years)	Useful	Historical		Accumulated			Net
		Life	Cost		Amortization			Balance
	Customer relationships	9	$	53,957	$	(17,234	)	$	36,723
	Trade names and trademarks	10	5,300		(1,590		)	3,710
	Non-compete agreements	2.5 - 5.0	1,674		(1,329		)	345
			$	60,931	$	(20,153	)	$	40,778

Taxes_Tables

Taxes (Tables)	9 Months Ended
	Sep. 30, 2014
Income Tax Disclosure [Abstract]	'
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	'
	For the three and nine months ended September 30, 2014 and 2013, the effective tax rates attributable to continuing operations were as follows:
		Three Months Ended September 30,				Nine Months Ended September 30,
		2014		2013		2014		2013
	Statutory federal income tax rate	35	%	35	%	35	%	35	%
	State taxes, net of credits	(0.3	)	1.5		(0.3	)	1.5
	Change in valuation allowances	2.6		3.5		2.6		3.5
	Federal manufacturing deduction	(1.4	)	—		(1.4	)	—
	Settlement of uncertain tax positions	(0.8	)	(57.3	)	(0.2	)	(41.6	)
	Increase in uncertain tax positions	1.9		—		0.5		—
	Interest accrued on uncertain tax positions	0.2		8.4		0.1		13.9
	Cellulosic Biofuel Producer Credit conversion	—		0.2		—		(36.8	)
	Additional Cellulosic Biofuel Producer Credits	—		(43.0	)	—		(81.5	)
	Federal credits and audit adjustments	0.5		—		(0.8	)	—
	State rate adjustments	(0.5	)	(10.5	)	2.3		(8.1	)
	Return to provision adjustments	(0.1	)	(0.5	)	3.2		(3.9	)
	Other	0.3		(1.0	)	(0.1	)	2.8
	Effective tax rate	37.4	%	(63.7	)%	40.9	%	(115.2	)%

Accounts_Payable_and_Accrued_L1

Accounts Payable and Accrued Liabilities (Tables)	9 Months Ended
	Sep. 30, 2014
Accounts Payable and Accrued Liabilities [Abstract]	'
Accounts Payable and Accrued Liabilities	'
	Accounts payable and accrued liabilities at the balance sheet dates consist of:
	(In thousands)	September 30, 2014		December 31, 2013
	Trade accounts payable	$	135,326	$	108,192
	Accrued wages, salaries and employee benefits	43,527		38,563
	Accrued discounts and allowances	9,340		6,410
	Accrued taxes other than income taxes payable	8,693		6,322
	Accrued utilities	7,515		8,309
	Accrued interest	5,017		9,691
	Other	13,818		13,161
		$	223,236	$	190,648

Other_LongTerm_Obligations_Tab

Other Long-Term Obligations (Tables)	9 Months Ended
	Sep. 30, 2014
Other Liabilities, Noncurrent [Abstract]	'
Other Long-Term Obligations	'
	Other long-term obligations at the balance sheet dates consist of:
	(In thousands)	September 30, 2014		December 31, 2013
	Long-term lease obligations, net of current portion	$	24,549	$	24,815
	Deferred compensation	12,764		14,149
	Deferred proceeds	9,721		11,205
	Other	2,409		2,773
		$	49,443	$	52,942

Reclassification_out_of_Accumu1

Reclassification out of Accumulated Other Comprehensive Income (Tables)	9 Months Ended
	Sep. 30, 2014
Equity [Abstract]	'
Reclassification out of Accumulated Other Comprehensive Income [Table Text Block]	'
	Accumulated other comprehensive loss, net of tax, is comprised of the following:
	(In thousands)	Foreign Currency Translation Adjustments1			Pension and Other Post Retirement Employee Benefit Plans Adjustments			Total
	Balance at December 31, 2013	$	(874	)	$	(57,219	)	$	(58,093	)
	Other comprehensive income, net of tax2	—			3,605			3,605
	Balance at September 30, 2014	$	(874	)	$	(53,614	)	$	(54,488	)
	(In thousands)	Foreign Currency Translation Adjustments1			Pension and Other Post Retirement Employee Benefit Plans Adjustments			Total
	Balance at December 31, 2012	$	(874	)	$	(114,819	)	$	(115,693	)
	Other comprehensive income, net of tax2	—			7,189			7,189
	Balance at September 30, 2013	$	(874	)	$	(107,630	)	$	(108,504	)
	1	This balance consists of unrealized foreign currency translation adjustments related to the operations of our Canadian subsidiary before its functional currency was changed from Canadian dollars to U.S. dollars in 2012.
	2	For the nine months ended September 30, 2014 and 2013, net periodic costs associated with our pension and other postretirement employee benefit, or OPEB, plans included in other comprehensive income and reclassified from accumulated other comprehensive loss includes $7.4 million and $11.1 million, respectively, of actuarial loss amortization, $1.5 million and $0.1 million, respectively, of prior service credit amortization, and none and $0.8 million, respectively, of curtailments, all net of tax totaling $2.3 million and $4.6 million, respectively. These accumulated other comprehensive loss components are included in the computation of net periodic pension and OPEB costs in Note 10, “Pension and Other Postretirement Employee Benefit Plans.”

Pension_and_Other_Postretireme1

Pension and Other Postretirement Employee Benefit Plans (Tables)	9 Months Ended
	Sep. 30, 2014
Compensation and Retirement Disclosure [Abstract]	'
Components of Net Periodic Cost of Pension and Other Postretirement Employee Benefit Plans	'
	The following table details the components of net periodic cost of our company-sponsored pension and OPEB plans for the periods presented:
		Three Months Ended September 30,
	(In thousands)	2014			2013			2014			2013
		Pension Benefit Plans						Other Postretirement
								Employee  Benefit Plans
	Service cost	$	347		$	435		$	114		$	138
	Interest cost	3,707			3,343			1,142			1,182
	Expected return on plan assets	(5,049		)	(4,588		)	—			—
	Amortization of prior service cost (credit)	51			83			(545		)	(125		)
	Amortization of actuarial loss (gain)	2,524			3,711			(72		)	—
	Net periodic cost	$	1,580		$	2,984		$	639		$	1,195
		Nine Months Ended September 30,
	(In thousands)	2014			2013			2014			2013
		Pension Benefit Plans						Other Postretirement
								Employee  Benefit Plans
	Service cost	$	1,042		$	1,304		$	340		$	414
	Interest cost	11,119			10,031			3,424			3,547
	Expected return on plan assets	(15,147		)	(13,764		)	—			—
	Amortization of prior service cost (credit)	154			252			(1,634		)	(376		)
	Amortization of actuarial loss (gain)	7,573			11,130			(214		)	—
	Curtailments	—			769			—			—
	Net periodic cost	$	4,741		$	9,722		$	1,916		$	3,585

Earnings_per_Common_Share_Tabl

Earnings per Common Share (Tables)	9 Months Ended
	Sep. 30, 2014
Earnings Per Share [Abstract]	'
Reconciliation of Number of Common Shares Used in Calculating Basic and Diluted Net Earnings per Share	'
	The following table reconciles the number of common shares used in calculating the basic and diluted net earnings per share:
		Three Months Ended September 30,				Nine Months Ended September 30,
		2014		2013		2014		2013
	Basic average common shares outstanding1	19,755,095		22,026,879		20,321,808		22,388,930
	Incremental shares due to:
	Restricted stock units	88,262		69,902		81,304		61,956
	Performance shares	256,303		131,092		255,509		114,369
	Diluted average common shares outstanding	20,099,660		22,227,873		20,658,621		22,565,255
	Basic net earnings per common share	$	0.32	$	0.6	$	1.23	$	1.08
	Diluted net earnings per common share	0.31		0.6		1.21		1.07
	Anti-dilutive shares excluded from calculation	181,851		1,434		231,469		106,265
	1	Basic average common shares outstanding include restricted stock awards that are fully vested, but are deferred for future issuance.

EquityBased_Compensation_Table

Equity-Based Compensation (Tables)	9 Months Ended
	Sep. 30, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Employee Equity-Based Compensation Expense	'
	Employee equity-based compensation expense was recognized as follows:
		Three Months Ended September 30,					Nine Months Ended September 30,
	(In thousands)	2014			2013		2014		2013
	Restricted stock units	$	593		$	462	$	1,625	$	1,326
	Performance shares	1,473			1,354		4,028		3,741
	Stock options	410			—		953		—
	Total employee equity-based compensation	$	2,476		$	1,816	$	6,606	$	5,067
Summary of Number of Share-Based Awards Granted	'
	The following table summarizes the number of share-based awards granted under the Clearwater Paper Corporation 2008 Stock Incentive Plan during the nine months ended September 30, 2014 and the grant-date fair value of the awards:
		Nine Months Ended
		30-Sep-14
		Number of		Average Fair Value of
		Shares Subject to Award		Award Per Share
	Restricted stock units	31,567		$	66.33
	Performance shares	54,379		105.08
	Stock options	163,137		22.99

Fair_Value_Measurements_Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2014
Fair Value Disclosures [Abstract]	'
Estimated Fair Values of Financial Instruments	'
	The estimated fair values of our financial instruments at the dates presented below are as follows:
		September 30,				December 31,
		2014				2013
		Carrying		Fair		Carrying		Fair
	(In thousands)	Amount		Value		Amount		Value
	Cash, restricted cash and short-term investments (Level 1)	$	13,609	$	13,609	$	95,206	$	95,206
	Short-term borrowings (Level 1)	47,047		47,047		—		—
	Long-term debt (Level 1)	575,000		555,125		650,000		651,313

Segment_Information_Tables

Segment Information (Tables)	9 Months Ended
	Sep. 30, 2014
Segment Reporting [Abstract]	'
Reportable Segments Information	'
	The table below presents information about our reportable segments:
		Three Months Ended September 30,						Nine Months Ended September 30,
	(In thousands)	2014			2013			2014			2013
	Segment net sales1:
	Consumer Products	$	306,104		$	292,935		$	891,742		$	867,545
	Pulp and Paperboard	205,038			194,910			603,079			552,126
	Total segment net sales	$	511,142		$	487,845		$	1,494,821		$	1,419,671
	Operating income (loss):
	Consumer Products	$	12,535		$	13,445		$	24,717		$	38,384
	Pulp and Paperboard	45,602			16,289			116,013			58,614
		58,137			29,734			140,730			96,998
	Corporate	(14,159		)	(10,892		)	(43,151		)	(35,959		)
	Income from operations	$	43,978		$	18,842		$	97,579		$	61,039
	Depreciation and amortization:
	Consumer Products	$	15,484		$	16,002		$	46,045		$	49,124
	Pulp and Paperboard	5,939			5,758			18,228			17,195
	Corporate	870			420			2,266			1,265
	Total depreciation and amortization	$	22,293		$	22,180		$	66,539		$	67,584
	1	In 2013, pulp not utilized internally was sold by the Pulp and Paperboard segment to external customers resulting in net sales of $0.4 million and $2.5 million, respectively, during the three and nine months ended September 30, 2013. Commencing in 2014, the majority of excess pulp is sold by the Consumer Products segment and totaled $1.6 million, of which $0.9 million was sold during the third quarter.

Supplemental_Guarantor_Financi1

Supplemental Guarantor Financial Information (Tables)	9 Months Ended
	Sep. 30, 2014
Condensed Financial Information of Parent Company Only Disclosure [Abstract]	'
Condensed Consolidating Statement of Operations and Comprehensive Income (Loss)	'
	Clearwater Paper Corporation
	Consolidating Statement of Operations and Comprehensive Income (Loss)
	Three Months Ended September 30, 2014
					Guarantor			Non-Guarantor
	(In thousands)	Issuer			Subsidiaries			Subsidiary			Eliminations			Total
	Net sales	$	415,175		$	132,797		$	14,429		$	(51,259	)	$	511,142
	Cost and expenses:
	Cost of sales	(345,825		)	(126,547		)	(13,344		)	51,259			(434,457		)
	Selling, general and administrative expenses	(26,136		)	(5,343		)	(338		)	—			(31,817		)
	Impairment of assets	—			(890		)	—			—			(890		)
	Total operating costs and expenses	(371,961		)	(132,780		)	(13,682		)	51,259			(467,164		)
	Income from operations	43,214			17			747			—			43,978
	Interest expense, net	(9,565		)	(5		)	—			—			(9,570		)
	Debt retirement costs	(24,420		)	—			—			—			(24,420		)
	Earnings before income taxes	9,229			12			747			—			9,988
	Income tax (provision) benefit	(5,489		)	90			(189		)	1,853			(3,735		)
	Equity in income of subsidiary	660			558			—			(1,218		)	—
	Net earnings	$	4,400		$	660		$	558		$	635		$	6,253
	Other comprehensive income, net of tax	1,201			—			—			—			1,201
	Comprehensive income	$	5,601		$	660		$	558		$	635		$	7,454
	Clearwater Paper Corporation
	Consolidating Statement of Operations and Comprehensive Income (Loss)
	Nine Months Ended September 30, 2014
					Guarantor			Non-Guarantor
	(In thousands)	Issuer			Subsidiaries			Subsidiaries			Eliminations			Total
	Net sales	$	1,201,662		$	405,442		$	41,493		$	(153,776	)	$	1,494,821
	Cost and expenses:
	Cost of sales	(1,006,119		)	(403,750		)	(39,104		)	153,776			(1,295,197		)
	Selling, general and administrative expenses	(79,702		)	(16,180		)	(1,014		)	—			(96,896		)
	Impairment of assets	—			(5,149		)	—			—			(5,149		)
	Total operating costs and expenses	(1,085,821		)	(425,079		)	(40,118		)	153,776			(1,397,242		)
	Income (loss) from operations	115,841			(19,637		)	1,375			—			97,579
	Interest expense, net	(30,969		)	(23		)	—			—			(30,992		)
	Debt retirement costs	(24,420		)	—			—			—			(24,420		)
	Earnings (loss) before income taxes	60,452			(19,660		)	1,375			—			42,167
	Income tax (provision) benefit	(26,238		)	3,787			(373		)	5,589			(17,235		)
	Equity in (loss) income of subsidiary	(14,871		)	1,002			—			13,869			—
	Net earnings (loss)	$	19,343		$	(14,871	)	$	1,002		$	19,458		$	24,932
	Other comprehensive income, net of tax	3,605			—			—			—			3,605
	Comprehensive income (loss)	$	22,948		$	(14,871	)	$	1,002		$	19,458		$	28,537
	Clearwater Paper Corporation
	Consolidating Statement of Operations and Comprehensive Income (Loss)
	Three Months Ended September 30, 2013
					Guarantor			Non-Guarantor
	(In thousands)	Issuer			Subsidiaries			Subsidiary			Eliminations			Total
	Net sales	$	363,735		$	139,988		$	16,417		$	(32,295	)	$	487,845
	Cost and expenses:
	Cost of sales	(321,695		)	(135,291		)	(16,546		)	32,295			(441,237		)
	Selling, general and administrative expenses	(24,983		)	(2,468		)	(315		)	—			(27,766		)
	Total operating costs and expenses	(346,678		)	(137,759		)	(16,861		)	32,295			(469,003		)
	Income (loss) from operations	17,057			2,229			(444		)	—			18,842
	Interest expense, net	(10,708		)	—			—			—			(10,708		)
	Earnings (loss) before income taxes	6,349			2,229			(444		)	—			8,134
	Income tax benefit (provision)	5,233			(2,513		)	109			2,354			5,183
	Equity in loss of subsidiary	(619		)	(335		)	—			954			—
	Net earnings (loss)	$	10,963		$	(619	)	$	(335	)	$	3,308		$	13,317
	Other comprehensive income, net of tax	2,277			—			—			—			2,277
	Comprehensive income (loss)	$	13,240		$	(619	)	$	(335	)	$	3,308		$	15,594
	Clearwater Paper Corporation
	Consolidating Statement of Operations and Comprehensive Income (Loss)
	Nine Months Ended September 30, 2013
					Guarantor			Non-Guarantor
	(In thousands)	Issuer			Subsidiaries			Subsidiaries			Eliminations			Total
Net sales	$	1,070,426		$	399,086		$	47,040		$	(96,881	)	$	1,419,671
Cost and expenses:
Cost of sales	(934,003		)	(387,112		)	(45,733		)	96,881			(1,269,967		)
Selling, general and administrative expenses	(70,102		)	(17,092		)	(1,471		)	—			(88,665		)
Total operating costs and expenses	(1,004,105		)	(404,204		)	(47,204		)	96,881			(1,358,632		)
Income (loss) from operations	66,321			(5,118		)	(164		)	—			61,039
Interest expense, net	(32,784		)	—			—			—			(32,784		)
Debt retirement costs	(17,058		)	—			—			—			(17,058		)
Earnings (loss) before income taxes	16,479			(5,118		)	(164		)	—			11,197
Income tax benefit (provision)	10,388			(3,821		)	75			6,254			12,896
Equity in loss of subsidiary	(9,028		)	(89		)	—			9,117			—
Net earnings (loss)	$	17,839		$	(9,028	)	$	(89	)	$	15,371		$	24,093
Other comprehensive income, net of tax	7,189			—			—			—			7,189
Comprehensive income (loss)	$	25,028		$	(9,028	)	$	(89	)	$	15,371		$	31,282
Condensed Consolidating Balance Sheet	'
	Clearwater Paper Corporation
	Consolidating Balance Sheet
	At September 30, 2014
	(In thousands)	Issuer			Guarantor			Non-Guarantor			Eliminations			Total
					Subsidiaries			Subsidiary
	ASSETS
	Current assets:
	Cash	$	11,229		$	—		$	2,349		$	—		$	13,578
	Receivables, net	133,536			39,933			5,879			(1,173		)	178,175
	Taxes receivable	1,216			(3,152		)	225			4,320			2,609
	Inventories	222,155			53,623			6,679			—			282,457
	Deferred tax assets	17,382			6,214			(2		)	1,270			24,864
	Prepaid expenses	5,703			703			55			—			6,461
	Total current assets	391,221			97,321			15,185			4,417			508,144
	Property, plant and equipment, net	640,139			222,283			16,001			—			878,423
	Goodwill	229,533			—			—			—			229,533
	Intangible assets, net	5,485			28,105			999			—			34,589
	Intercompany receivable (payable)	91,695			(72,483		)	(13,622		)	(5,590		)	—
	Investment in subsidiary	182,894			6,577			—			(189,471		)	—
	Pension assets	18,656			—			—			—			18,656
	Other assets, net	7,846			1,378			—			—			9,224
	TOTAL ASSETS	$	1,567,469		$	283,181		$	18,563		$	(190,644	)	$	1,678,569
	LIABILITIES AND STOCKHOLDERS’
	EQUITY
	Current liabilities:
	Accounts payable and accrued	$	173,395		$	41,838		$	9,176		$	(1,173	)	$	223,236
	liabilities
	Short-term borrowings	47,047			—			—			—			47,047
	Current liability for pensions and	8,778			—			—			—			8,778
	other postretirement employee
	benefits
	Total current liabilities	229,220			41,838			9,176			(1,173		)	279,061
	Long-term debt	575,000			—			—			—			575,000
	Liability for pensions and other	103,909			—			—			—			103,909
	postretirement employee benefits
	Other long-term obligations	48,466			977			—			—			49,443
	Accrued taxes	1,650			851			306			—			2,807
	Deferred tax liabilities	68,268			56,621			2,504			—			127,393
	Accumulated other comprehensive loss,	(54,488		)	—			—			—			(54,488		)
	net of tax
	Stockholders’ equity excluding	595,444			182,894			6,577			(189,471		)	595,444
	accumulated other comprehensive loss
	TOTAL LIABILITIES AND	$	1,567,469		$	283,181		$	18,563		$	(190,644	)	$	1,678,569
	STOCKHOLDERS’ EQUITY
	Clearwater Paper Corporation
	Consolidating Balance Sheet
	At December 31, 2013
	(In thousands)	Issuer			Guarantor			Non-Guarantor			Eliminations			Total
					Subsidiaries			Subsidiary
	ASSETS
	Current assets:
	Cash	$	18,273		$	—		$	5,402		$	—		$	23,675
	Restricted cash	1,500			—			—			—			1,500
	Short-term investments	70,000			—			—			—			70,000
	Receivables, net	119,278			38,063			2,700			(1,167		)	158,874
	Taxes receivable	3,709			(15,882		)	324			22,352			10,503
	Inventories	198,476			65,017			4,295			—			267,788
	Deferred tax assets	42,289			6,094			5			(10,850		)	37,538
	Prepaid expenses	4,704			695			124			—			5,523
	Total current assets	458,229			93,987			12,850			10,335			575,401
	Property, plant and equipment, net	636,662			231,225			16,811			—			884,698
	Goodwill	229,533			—			—			—			229,533
	Intangible assets, net	—			39,619			1,159			—			40,778
Intercompany receivable (payable)	91,865			(63,932		)	(16,431		)	(11,502		)	—
Investment in subsidiary	196,763			5,575			—			(202,338		)	—
Pension assets	4,488			—			—			—			4,488
Other assets, net	8,772			1,155			—			—			9,927
TOTAL ASSETS	$	1,626,312		$	307,629		$	14,389		$	(203,505	)	$	1,744,825
LIABILITIES AND STOCKHOLDERS’
EQUITY
Current liabilities:
Accounts payable and accrued	$	140,125		$	45,736		$	5,954		$	(1,167	)	$	190,648
liabilities
Current liability for pensions and	8,778			—			—						8,778
other postretirement employee
benefits
Total current liabilities	148,903			45,736			5,954			(1,167		)	199,426
Long-term debt	650,000			—			—			—			650,000
Liability for pensions and other	109,807			—			—			—			109,807
postretirement employee benefits
Other long-term obligations	51,740			1,202			—			—			52,942
Accrued taxes	1,430			911			317			—			2,658
Deferred tax liabilities	59,338			63,017			2,543			—			124,898
Accumulated other comprehensive loss,	(58,093		)	—			—			—			(58,093		)
net of tax
Stockholders’ equity excluding	663,187			196,763			5,575			(202,338		)	663,187
accumulated other comprehensive loss
TOTAL LIABILITIES AND	$	1,626,312		$	307,629		$	14,389		$	(203,505	)	$	1,744,825
STOCKHOLDERS’ EQUITY
Condensed Consolidating Statement of Cash Flows	'
	Clearwater Paper Corporation
	Consolidating Statement of Cash Flows
	Nine Months Ended September 30, 2014
	(In thousands)	Issuer			Guarantor			Non-Guarantor			Eliminations			Total
					Subsidiaries			Subsidiary
	CASH FLOWS FROM OPERATING
	ACTIVITIES
	Net earnings (loss)	$	19,343		$	(14,871	)	$	1,002		$	19,458		$	24,932
	Adjustments to reconcile net earnings (loss) to
	net cash flows from operating activities:
	Depreciation and amortization	43,388			21,416			1,735			—			66,539
	Equity-based compensation expense	9,201			—			—			—			9,201
	Impairment of assets	—			5,149			—			—			5,149
	Deferred tax provision (benefit)	31,563			(6,516		)	(32		)	(12,120		)	12,895
	Employee benefit plans	1,603			—			—			—			1,603
	Deferred issuance costs and discounts on	5,864			—			—			—			5,864
	long-term debt
	Disposal of plant and equipment, net	462			285			—			—			747
	Changes in working capital, net	(15,079		)	4,464			(2,575		)	—			(13,190		)
	Changes in taxes receivable, net	2,493			(12,730		)	99			18,032			7,894
	Excess tax benefits from equity-based	(1,508		)	—			—			—			(1,508		)
	payment arrangements
	Changes in non-current accrued taxes, net	220			(60		)	(11		)	—			149
	Funding of qualified pension plans	(15,957		)	—			—			—			(15,957		)
	Other, net	(1,947		)	(440		)	—			—			(2,387		)
	Net cash flows from operating activities	79,646			(3,303		)	218			25,370			101,931
	CASH FLOWS FROM INVESTING
	ACTIVITIES
	Changes in short-term investments, net	70,000			—			—			—			70,000
	Additions to plant and equipment	(42,478		)	(11,330		)	(221		)	—			(54,029		)
	Proceeds from the sale of assets	38			695			—			—			733
	Net cash flows from investing activities	27,560			(10,635		)	(221		)	—			16,704
	CASH FLOWS FROM FINANCING
	ACTIVITIES
	Proceeds from long-term debt	300,000			—			—			—			300,000
	Repayment of long-term debt	(375,000		)	—			—			—			(375,000		)
	Purchase of treasury stock	(100,000		)	—			—			—			(100,000		)
	Investment from (to) parent	14,482			13,938			(3,050		)	(25,370		)	—
	Changes in short-term borrowings, net	47,047			—			—			—			47,047
	Payment for long-term debt issuance costs	(2,995		)	—			—			—			(2,995		)
	Payment of tax withholdings on equity-	(792		)	—			—			—			(792		)
	based payment arrangements
	Excess tax benefits from equity-based	1,508			—			—			—			1,508
	payment arrangements
	Other, net	1,500			—			—			—			1,500
	Net cash flows from financing activities	(114,250		)	13,938			(3,050		)	(25,370		)	(128,732		)
	Decrease in cash	(7,044		)	—			(3,053		)	—			(10,097		)
	Cash at beginning of period	18,273			—			5,402			—			23,675
	Cash at end of period	$	11,229		$	—		$	2,349		$	—		$	13,578
	Clearwater Paper Corporation
	Consolidating Statement of Cash Flows
	Nine Months Ended September 30, 2013
	(In thousands)	Issuer			Guarantor Subsidiaries			Non-Guarantor			Eliminations			Total
								Subsidiary
	CASH FLOWS FROM OPERATING
	ACTIVITIES
	Net earnings (loss)	$	17,839		$	(9,028	)	$	(89	)	$	15,371		$	24,093
	Adjustments to reconcile net earnings (loss) to net
	cash flows from operating activities:
	Depreciation and amortization	40,337			25,590			1,657			—			67,584
	Equity-based compensation expense	7,758			—			—			—			7,758
	Deferred tax benefit	(776		)	(11,231		)	(472		)	2,801			(9,678		)
	Employee benefit plans	7,801			—			—			—			7,801
Deferred issuance costs and discounts on	4,490			—			—			—			4,490
long-term debt
Disposal of plant and equipment, net	—			34			1			—			35
Changes in working capital, net	(7,488		)	5,748			1,787			—			47
Changes in taxes receivable, net	11,643			9,153			(83		)	(8,265		)	12,448
Changes in non-current accrued taxes, net	(10,558		)	19			4			—			(10,535		)
Funding of qualified pension plans	(12,611		)	—			—			—			(12,611		)
Other, net	209			(101		)	—			—			108
Net cash flows from operating activities	58,644			20,184			2,805			9,907			91,540
CASH FLOWS FROM INVESTING
ACTIVITIES
Changes in short-term investments, net	(69,000		)	—			—			—			(69,000		)
Additions to plant and equipment	(40,598		)	(11,854		)	(1,948		)	—			(54,400		)
Net cash flows from investing activities	(109,598		)	(11,854		)	(1,948		)	—			(123,400		)
CASH FLOWS FROM FINANCING
ACTIVITIES
Proceeds from long-term debt	275,000			—			—			—			275,000
Repayment of long-term debt	(150,000		)	—			—			—			(150,000		)
Purchase of treasury stock	(75,783		)	—			—			—			(75,783		)
Investment from (to) parent	19,039			(8,334		)	(798		)	(9,907		)	—
Payments for long-term debt issuance costs	(4,834		)	—			—			—			(4,834		)
Payment of tax withholdings on equity-	(4,173		)	—			—			—			(4,173		)
based payment arrangements
Net cash flows from financing activities	59,249			(8,334		)	(798		)	(9,907		)	40,210
Increase (decrease) in cash	8,295			(4		)	59			—			8,350
Cash at beginning of period	11,105			5			1,469			—			12,579
Cash at end of period	$	19,400		$	1		$	1,528		$	—		$	20,929

Nature_of_Operations_and_Basis2

Nature of Operations and Basis of Presentation - Additional Information (Detail) (USD $)

3 Months Ended

9 Months Ended

3 Months Ended

8 Months Ended

12 Months Ended

6 Months Ended

3 Months Ended

7 Months Ended

3 Months Ended

19 Months Ended

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Dec. 31, 2013

Feb. 05, 2014

Jan. 17, 2013

Sep. 30, 2014

Sep. 30, 2014

Dec. 31, 2013

Sep. 16, 2013

Mar. 01, 2013

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

location

location

Common Stock

Common Stock

Common Stock

Common Stock

Common Stock

Common Stock

Common Stock

Long Island, New York Facility

Long Island, New York Facility

Thomaston, Georgia Facility

Thomaston, Georgia Facility

Open Market Share Repurchase

Open Market Share Repurchase

Open Market Share Repurchase

Accelerated Share Buyback Agreement

Accelerated Share Buyback Agreement

Nature of Operations

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of manufacturing locations

13

'

13

'

'

'

'

'

'

'

'

'

'

'

'

'

Other Nonrecurring Expense, Planned Permaent Facility Closure

'

'

'

'

'

'

'

'

'

'

'

'

$4,700,000

$15,000,000

$100,000

$7,100,000

Allowance for doubtful accounts

2,100,000

'

2,100,000

'

1,900,000

'

'

'

'

'

'

'

'

'

'

'

Accumulated depreciation

1,465,300,000

'

1,465,300,000

'

1,476,400,000

'

'

'

'

'

'

'

'

'

'

'

Common stock repurchase authorized

'

'

'

'

'

100,000,000

100,000,000

'

'

50,000,000

'

50,000,000

'

'

'

'

Number of shares repurchased (in shares)

'

'

'

'

'

'

'

382,488

1,574,748

1,030,657

1,039,513

'

'

'

'

'

Treasury Stock Acquired, Average Cost Per Share

'

'

'

'

'

'

'

$67.13

$63.50

$48.51

$48.10

'

'

'

'

'

Percentage Of Expected Natural Gas Requirement Covered Under Contract

69.00%

'

69.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

Impairment of Long-Lived Assets Held-for-use

900,000

'

3,800,000

'

'

'

'

'

'

'

'

'

'

'

'

'

Asset Impairment Charges

$890,000

$0

$5,149,000

$0

'

'

'

'

'

'

'

'

'

'

'

'

Percentage Of Expected Natural Gas Requirement Covered Under Contract For Next Fiscal Year

50.00%

'

50.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

Inventories_Detail

Inventories (Detail) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Inventory Disclosure [Abstract]	'	'
Pulp, paperboard and tissue products	$184,903	$182,715
Materials and supplies	78,783	69,836
Logs, pulpwood, chips and sawdust	18,771	15,237
Inventories	$282,457	$267,788

Intangible_Assets_Detail

Intangible Assets (Detail) (USD $)

3 Months Ended

9 Months Ended

12 Months Ended

9 Months Ended

12 Months Ended

9 Months Ended

12 Months Ended

9 Months Ended

12 Months Ended

Mar. 31, 2014

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Dec. 31, 2013

Customer relationships

Customer relationships

Tradenames and trademarks

Tradenames and trademarks

Non-compete agreements

Non-compete agreements

Maximum

Maximum

Minimum

Minimum

Non-compete agreements

Non-compete agreements

Non-compete agreements

Non-compete agreements

Finite-Lived Intangible Assets [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

Impairment of Intangible Assets, Finite-lived

$1,300,000

'

'

'

'

'

'

'

'

'

'

'

'

Useful Life

'

'

'

'9 years 0 months

'9 years 0 months

'10 years 0 months

'10 years 0 months

'

'

'5 years

'5 years

'2 years 6 months

'2 years 6 months

Historical Cost

'

58,539,000

60,931,000

53,957,000

53,957,000

3,393,000

5,300,000

1,189,000

1,674,000

'

'

'

'

Accumulated Amortization

'

-23,950,000

-20,153,000

-21,729,000

-17,234,000

-1,272,000

-1,590,000

-949,000

-1,329,000

'

'

'

'

Net Balance

'

$34,589,000

$40,778,000

$32,228,000

$36,723,000

$2,121,000

$3,710,000

$240,000

$345,000

'

'

'

'

Taxes_Additional_Information_D

Taxes - Additional Information (Detail) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Income Tax Disclosure [Abstract]	'	'	'	'
Statutory federal income tax rate	35.00%	35.00%	35.00%	35.00%
State taxes, net of credits	-0.30%	1.50%	-0.30%	1.50%
Change in valuation allowances	2.60%	3.50%	2.60%	3.50%
Federal manufacturing deduction	-1.40%	0.00%	-1.40%	0.00%
Settlement of Uncertian Tax Positions	-0.80%	-57.30%	-0.20%	-41.60%
Increase in uncertain tax position	1.90%	0.00%	0.50%	0.00%
Interest accrued on uncertain tax positions	0.20%	8.40%	0.10%	13.90%
Conversion From Alternative Fuel Mixture Tax Credit to Cellulosic Biofuel Producer Tax Credit	0.00%	0.20%	0.00%	-36.80%
Effective Income Tax Rate Reconciliation, Tax Credit, Cellulosic Biofuel Producer Credit, Percent	0.00%	-43.00%	0.00%	-81.50%
Other Federal Credits	0.50%	0.00%	-0.80%	0.00%
State rate adjustments	-0.50%	-10.50%	2.30%	-8.10%
Effective Income Tax Rate Reconciliation, Prior Year Income Taxes, Percent	-0.10%	-0.50%	3.20%	-3.90%
Other	0.30%	-1.00%	-0.10%	2.80%
Effective tax rate	37.40%	-63.70%	40.90%	-115.20%
Estimated Annual Effective Tax Rate	35.00%	39.00%	'	'
Excess Tax Benefit from Share-based Compensation	'	'	$1.50	'
Unrecognized excess tax benefits	0.8	'	0.8	'
Deferred Tax Assets, State Taxes	2.9	'	2.9	'
Deferred Tax Assets, Other	$1.50	'	$1.50	'

Accounts_Payable_and_Accrued_L2

Accounts Payable and Accrued Liabilities (Detail) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Accounts Payable and Accrued Liabilities [Abstract]	'	'
Trade accounts payable	$135,326	$108,192
Accrued wages, salaries and employee benefits	43,527	38,563
Accrued interest	5,017	9,691
Accrued taxes other than income taxes payable	8,693	6,322
Accrued discounts and allowances	9,340	6,410
Accrued utilities	7,515	8,309
Other	13,818	13,161
Accounts payable and accrued liabilities	$223,236	$190,648

Debt_Additional_Information_De

Debt - Additional Information (Detail) (USD $)

0 Months Ended

3 Months Ended

9 Months Ended

0 Months Ended

0 Months Ended

0 Months Ended

Aug. 28, 2014

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Dec. 31, 2013

Jul. 29, 2014

Jul. 29, 2014

Jul. 29, 2014

Jul. 29, 2014

Aug. 28, 2014

Aug. 28, 2014

Oct. 22, 2010

Jan. 21, 2013

Sep. 30, 2014

Nov. 26, 2008

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Senior Notes Due 2025

Senior Notes Due 2025

Senior Notes Due 2025

Senior Notes Due 2025

Senior Notes Due 2018

Senior Notes Due 2018

Senior Notes Due 2018

Senior Notes Due 2023

Revolving Credit Facility

Revolving Credit Facility

Revolving Credit Facility

Revolving Credit Facility

Revolving Credit Facility

Revolving Credit Facility

Revolving Credit Facility

Revolving Credit Facility

Minimum

Maximum

Minimum

London Interbank Offered Rate (LIBOR)

London Interbank Offered Rate (LIBOR)

Base Rate

Base Rate

Federal Fund Rate

Minimum

Maximum

Minimum

Maximum

Maximum

Debt Instrument [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Line of Credit, Current

'

$47,047,000

'

$47,047,000

'

$0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt Instrument, Face Amount

'

'

'

'

'

'

'

300,000,000

'

'

'

'

'

275,000,000

'

'

'

'

'

'

'

'

Debt instrument, interest rate

'

'

'

'

'

'

'

5.38%

'

'

'

'

7.13%

4.50%

'

'

'

'

'

'

'

'

Proceeds from Issuance of Long-term Debt

'

'

'

300,000,000

275,000,000

'

298,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt Instrument Principal Amount Redeemed

'

'

'

'

'

'

'

'

'

'

'

375,000,000

'

'

'

'

'

'

'

'

'

'

Line of Credit Facility, Maximum Month-end Outstanding Amount

37,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Write off of Deferred Debt Issuance Cost

'

'

'

'

'

'

'

'

'

'

4,600,000

'

'

'

'

'

'

'

'

'

'

'

Debt Instrument Redemption Notice Term

'

'

'

'

'

'

'

'

'30 days

'60 days

'

'

'

'

'

'

'

'

'

'

'

'

Debt Redemption Price as a Percentage Of Principal Amount

'

'

'

'

'

'

'

100.00%

'

'

'

100.00%

'

'

'

'

'

'

'

'

'

'

Credit facility, maximum borrowing capacity

'

'

'

'

'

'

'

'

'

'

'

'

'

'

125,000,000

125,000,000

'

'

'

'

'

'

Amount available as percentage of eligible accounts receivable

'

'

'

'

'

'

'

'

'

'

'

'

'

'

85.00%

'

'

'

'

'

'

'

Amount available as percentage of eligible inventories

'

'

'

'

'

'

'

'

'

'

'

'

'

'

65.00%

'

'

'

'

'

'

'

Outstanding stand by letters of credit

'

'

'

'

'

'

'

'

'

'

'

'

'

'

7,900,000

'

'

'

'

'

'

'

Interest rate spread

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1.75%

2.25%

1.25%

1.75%

0.50%

Credit facility available to draw

'

'

'

'

'

'

'

'

'

'

'

'

'

'

70,100,000

'

'

'

'

'

'

'

Percentage of availability triggers covenant requirement under credit facility

'

'

'

'

'

'

'

'

'

'

'

'

'

'

12.50%

'

'

'

'

'

'

'

Debt covenant, actual fixed charge ratio

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1.5

'

1

'

'

'

'

'

Gains (Losses) on Extinguishment of Debt

'

-24,420,000

0

-24,420,000

-17,058,000

'

'

'

'

'

17,600,000

'

'

'

'

'

'

'

'

'

'

'

Interest Payable, Current

'

5,017,000

'

5,017,000

'

9,691,000

'

'

'

'

'

8,700,000

'

'

'

'

'

'

'

'

'

'

Payments for the redemption of long-term debt

'

'

'

'

'

'

'

'

'

'

$401,300,000

'

'

'

'

'

'

'

'

'

'

'

Other_LongTerm_Obligations_Det

Other Long-Term Obligations (Detail) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Other Liabilities, Noncurrent [Abstract]	'	'
Long-term lease obligations, net of current portion	$24,549	$24,815
Deferred proceeds	9,721	11,205
Deferred compensation	12,764	14,149
Other	2,409	2,773
Other long-term obligations	$49,443	$52,942

Reclassification_out_of_Accumu2

Reclassification out of Accumulated Other Comprehensive Income (Details) (USD $)	3 Months Ended				9 Months Ended
	Sep. 30, 2014		Sep. 30, 2013		Sep. 30, 2014		Sep. 30, 2013
Reclassification Out of Accumulated Other Comprehensive Income [Line Items]	'		'		'		'
Period opening balance	'		'		($58,093,000)		($115,693,000)
Net current period other comprehensive income ending balance	1,201,000		2,277,000		3,605,000	[1]	7,189,000	[1]
Period closing balance	-54,488,000		-108,504,000		-54,488,000		-108,504,000
Amortization of actuarial loss included in net periodic cost, before tax	'		'		-7,400,000		-11,100,000
Other Comprehensive Income (Loss), Finalization of Pension and Other Postretirement Benefit Plan Valuation, before Tax	'		'		0		800,000
Other Comprehensive (Income) Loss, Amortization Adjustment from AOCI, Pension and Other Postretirement Benefit Plans, for Net Prior Service Cost (Credit), before Tax	'		'		1,500,000		100,000
Other comprehensive income (loss), tax	'		'		2,300,000		4,600,000
Foreign Currency Translation Adjustments	'		'		'		'
Reclassification Out of Accumulated Other Comprehensive Income [Line Items]	'		'		'		'
Period opening balance	'		'		-874,000	[2]	-874,000	[2]
Net current period other comprehensive income ending balance	'		'		0	[1],[2]	0	[1],[2]
Period closing balance	-874,000	[2]	-874,000	[2]	-874,000	[2]	-874,000	[2]
Defined Benefit Pension Plan Adjustments	'		'		'		'
Reclassification Out of Accumulated Other Comprehensive Income [Line Items]	'		'		'		'
Period opening balance	'		'		-57,219,000		-114,819,000
Net current period other comprehensive income ending balance	'		'		3,605,000	[1]	7,189,000	[1]
Period closing balance	($53,614,000)		($107,630,000)		($53,614,000)		($107,630,000)
[1]	For the nine months ended SeptemberB 30, 2014 and 2013, net periodic costs associated with our pension and other postretirement employee benefit, or OPEB, plans included in other comprehensive income and reclassified from accumulated other comprehensive loss includes $7.4 million and $11.1 million, respectively, of actuarial loss amortization, $1.5 million and $0.1 million, respectively, of prior service credit amortization, and none and $0.8 million, respectively, of curtailments, all net of tax totaling $2.3 million and $4.6 million, respectively. These accumulated other comprehensive loss components are included in the computation of net periodic pension and OPEB costs in Note 10, bPension and Other Postretirement Employee Benefit Plans.b
[2]	This balance consists of unrealized foreign currency translation adjustments related to the operations of our Canadian subsidiary before its functional currency was changed from Canadian dollars to U.S. dollars in 2012.

Pension_and_Other_Postretireme2

Pension and Other Postretirement Employee Benefit Plans - Additional Information (Detail 1) (USD $)

9 Months Ended

12 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

1 Months Ended

In Millions, unless otherwise specified

Sep. 30, 2014

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Oct. 31, 2014

Company-Sponsored Pension Plans

Non Qualified Pension Plans

Non Qualified Pension Plans

Cost of Sales

Cost of Sales

Cost of Sales

Cost of Sales

Selling, General and Administrative Expenses

Selling, General and Administrative Expenses

Selling, General and Administrative Expenses

Selling, General and Administrative Expenses

Subsequent Event

Company-Sponsored Pension Plans

Defined Benefit Plan Disclosure [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

Employer contribution

$16

$0.40

'

'

'

'

'

'

'

'

'

$1

Defined Benefit Plans, Estimated Future Employer Contributions in Next Fiscal Year

'

'

0.5

'

'

'

'

'

'

'

'

'

Other Comprehensive (Income) Loss, Reclassification Adjustment from AOCI, Pension and Other Postretirement Benefit Plans, before Tax

'

'

'

$1.60

$3.40

$4.90

$10.90

$0.60

$0.80

$1.70

$2.40

'

Pension_and_Other_Postretireme3

Pension and Other Postretirement Employee Benefit Plans Components of Net Periodic Cost of Pension and Other Postretirement Employee Benefit Plans (Detail 2) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Pension Benefit Plans	'	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'	'
Service cost	$347	$435	$1,042	$1,304
Interest cost	3,707	3,343	11,119	10,031
Expected return on plan assets	-5,049	-4,588	-15,147	-13,764
Amortization of prior service cost (credit)	51	83	154	252
Amortization of actuarial loss	2,524	3,711	7,573	11,130
Defined Benefit Plan, Recognized Net Gain (Loss) Due to Curtailments	'	'	0	769
Net periodic cost	1,580	2,984	4,741	9,722
Other Postretirement Employee Benefit Plans	'	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'	'
Service cost	114	138	340	414
Interest cost	1,142	1,182	3,424	3,547
Expected return on plan assets	0	0	0	0
Amortization of prior service cost (credit)	-545	-125	-1,634	-376
Amortization of actuarial loss	-72	0	-214	0
Defined Benefit Plan, Recognized Net Gain (Loss) Due to Curtailments	'	'	0	0
Net periodic cost	$639	$1,195	$1,916	$3,585

Earnings_per_Common_Share_Reco

Earnings per Common Share Reconciliation of Number of Common Shares Used in Calculating Basic and Diluted Net Earnings Per Share (Detail) (USD $)	3 Months Ended				9 Months Ended
	Sep. 30, 2014		Sep. 30, 2013		Sep. 30, 2014		Sep. 30, 2013
Earnings Per Share [Abstract]	'		'		'		'
Basic average common shares outstanding	19,755,095	[1]	22,026,879	[1]	20,321,808	[1]	22,388,930	[1]
Incremental shares due to:	'		'		'		'
Restricted stock units	88,262		69,902		81,304		61,956
Performance shares	256,303		131,092		255,509		114,369
Diluted average common shares outstanding	20,099,660		22,227,873		20,658,621		22,565,255
Basic net earnings per common share (in dollars per share)	$0.32		$0.60		$1.23		$1.08
Diluted net earnings per common share (in dollars per share)	$0.31		$0.60		$1.21		$1.07
Anti-dilutive shares excluded from calculation	181,851		1,434		231,469		106,265
[1]	Basic average common shares outstanding include restricted stock awards that are fully vested, but are deferred for future issuance.

EquityBased_Compensation_Addit

Equity-Based Compensation - Additional Information (Detail) (USD $)

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Mar. 31, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Dec. 31, 2013

Restricted stock units

Restricted stock units

Restricted stock units

Restricted stock units

Restricted stock units

Performance shares

Performance shares

Performance shares

Performance shares

Employee Stock Option

Employee Stock Option

Employee Stock Option

Employee Stock Option

Director

Director

Director

Director

Director

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Share Based Compensation Arrangement By Share Based Payment Award Compensation Cost Reversal

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

($200,000)

'

'

'

'

Equity Instruments Other than Options, Vested in Previous Period and Distributed in Current Period

'

'

'

'

'

38,319

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Shares issued (in shares)

'

'

'

'

'

23,234

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Cash paid for minimum tax withholdings

'

'

792,000

4,173,000

'

800,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Options, Grants in Period, Gross

'

'

163,137

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Options, Grants in Period, Weighted Average Exercise Price

'

'

$66.86

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Options, Grants in Period, Weighted Average Grant Date Fair Value

'

'

$22.99

'

'

'

'

'

'

'

'

'

'

'

'

$22.99

'

'

'

'

'

'

Share based compensation expense

2,476,000

1,816,000

6,606,000

5,067,000

593,000

'

462,000

1,625,000

1,326,000

1,473,000

1,354,000

4,028,000

3,741,000

410,000

0

953,000

0

'

400,000

2,600,000

2,700,000

'

Deferred Compensation Share-based Arrangements, Liability, Classified, Noncurrent

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

11,700,000

'

11,700,000

'

13,200,000

Deferred Compensation Share-based Arrangements, Liability, Current

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$1,200,000

'

$1,200,000

'

'

EquityBased_Compensation_Emplo

Equity-Based Compensation Employee Equity Based Compensation Expense (Detail) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
Share based compensation expense	$2,476	$1,816	$6,606	$5,067
Restricted stock units	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
Share based compensation expense	593	462	1,625	1,326
Performance shares	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
Share based compensation expense	1,473	1,354	4,028	3,741
Employee Stock Option	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
Share based compensation expense	$410	$0	$953	$0

EquityBased_Compensation_Summa

Equity-Based Compensation Summary of Number of Share-Based Awards Granted (Detail) (USD $)	9 Months Ended
	Sep. 30, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Options, Grants in Period, Gross	163,137
Options, Grants in Period, Weighted Average Grant Date Fair Value	$22.99
Performance shares	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Number of share-based awards granted	54,379
Grant-date fair value of awards per share	$105.08
Restricted stock units	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Number of share-based awards granted	31,567
Grant-date fair value of awards per share	$66.33

Fair_Value_Measurements_Estima

Fair Value Measurements Estimated Fair Values of Financial Instruments (Detail) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Cash, restricted cash, and short-term investments (Level 1)	$13,609	$95,206
Lines of Credit, Fair Value Disclosure	47,047	0
Long-term debt (Level 1)	555,125	651,313
Carrying Amount	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Cash, restricted cash, and short-term investments (Level 1)	13,609	95,206
Lines of Credit, Fair Value Disclosure	47,047	0
Long-term debt (Level 1)	$575,000	$650,000

Segment_Information_Reportable

Segment Information Reportable Segments Information (Detail) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Segment Reporting Information [Line Items]	'	'	'	'
Net sales	$511,142	$487,845	$1,494,821	$1,419,671
Income from operations	43,978	18,842	97,579	61,039
Depreciation and amortization	22,293	22,180	66,539	67,584
Consumer Products	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Net sales	306,104	292,935	891,742	867,545
Income from operations	12,535	13,445	24,717	38,384
Depreciation and amortization	15,484	16,002	46,045	49,124
Pulp and Paperboard	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Net sales	205,038	194,910	603,079	552,126	[1]
Income from operations	45,602	16,289	116,013	58,614	[1]
Depreciation and amortization	5,939	5,758	18,228	17,195
Operating Segments	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Income from operations	58,137	29,734	140,730	96,998
Corporate	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Income from operations	-14,159	-10,892	-43,151	-35,959
Depreciation and amortization	870	420	2,266	1,265
Externally sold pulp [Member] | Consumer Products	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Net sales	900	'	1,600	'
Externally sold pulp [Member] | Pulp and Paperboard	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Net sales	'	$400	'	$2,500
[1]	In 2013, pulp not utilized internally was sold by the Pulp and Paperboard segment to external customers resulting in net sales of $0.4 million and $2.5 million, respectively, during the three and nine months ended SeptemberB 30, 2013. Commencing in 2014, the majority of excess pulp is sold by the Consumer Products segment and totaled $1.6 million, of which $0.9 million was sold during the third quarter.

Supplemental_Guarantor_Financi2

Supplemental Guarantor Financial Information Condensed Consolidating Statement of Operations and Comprehensive Income (Loss) (Detail) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014		Sep. 30, 2013
Condensed Financial Statements, Captions [Line Items]	'	'	'		'
Net sales	$511,142	$487,845	$1,494,821		$1,419,671
Cost and expenses:	'	'	'		'
Cost of sales	-434,457	-441,237	-1,295,197		-1,269,967
Selling, general and administrative expenses	-31,817	-27,766	-96,896		-88,665
Asset Impairment Charges	-890	0	-5,149		0
Total operating costs and expenses	-467,164	-469,003	-1,397,242		-1,358,632
Income (loss) from operations	43,978	18,842	97,579		61,039
Interest expense, net	-9,570	-10,708	-30,992		-32,784
Gains (Losses) on Extinguishment of Debt	-24,420	0	-24,420		-17,058
Earnings (loss) before income taxes	9,988	8,134	42,167		11,197
Income tax (provision) benefit	-3,735	5,183	-17,235		12,896
Net earnings (loss)	6,253	13,317	24,932		24,093
Other comprehensive income, net of tax	1,201	2,277	3,605	[1]	7,189	[1]
Comprehensive income	7,454	15,594	28,537		31,282
Issuer	'	'	'		'
Condensed Financial Statements, Captions [Line Items]	'	'	'		'
Net sales	415,175	363,735	1,201,662		1,070,426
Cost and expenses:	'	'	'		'
Cost of sales	-345,825	-321,695	-1,006,119		-934,003
Selling, general and administrative expenses	-26,136	-24,983	-79,702		-70,102
Asset Impairment Charges	0	'	0		'
Total operating costs and expenses	-371,961	-346,678	-1,085,821		-1,004,105
Income (loss) from operations	43,214	17,057	115,841		66,321
Interest expense, net	-9,565	-10,708	-30,969		-32,784
Gains (Losses) on Extinguishment of Debt	-24,420	'	-24,420		-17,058
Earnings (loss) before income taxes	9,229	6,349	60,452		16,479
Income tax (provision) benefit	-5,489	5,233	-26,238		10,388
Equity in income (loss) of subsidiary	660	-619	-14,871		-9,028
Net earnings (loss)	4,400	10,963	19,343		17,839
Other comprehensive income, net of tax	1,201	2,277	3,605		7,189
Comprehensive income	5,601	13,240	22,948		25,028
Guarantor Subsidiaries	'	'	'		'
Condensed Financial Statements, Captions [Line Items]	'	'	'		'
Net sales	132,797	139,988	405,442		399,086
Cost and expenses:	'	'	'		'
Cost of sales	-126,547	-135,291	-403,750		-387,112
Selling, general and administrative expenses	-5,343	-2,468	-16,180		-17,092
Asset Impairment Charges	-890	'	-5,149		'
Total operating costs and expenses	-132,780	-137,759	-425,079		-404,204
Income (loss) from operations	17	2,229	-19,637		-5,118
Interest expense, net	-5	0	-23		0
Gains (Losses) on Extinguishment of Debt	'	'	0		'
Earnings (loss) before income taxes	12	2,229	-19,660		-5,118
Income tax (provision) benefit	90	-2,513	3,787		-3,821
Equity in income (loss) of subsidiary	558	-335	1,002		-89
Net earnings (loss)	660	-619	-14,871		-9,028
Comprehensive income	660	-619	-14,871		-9,028
Non-Guarantor Subsidiaries	'	'	'		'
Condensed Financial Statements, Captions [Line Items]	'	'	'		'
Net sales	14,429	16,417	41,493		47,040
Cost and expenses:	'	'	'		'
Cost of sales	-13,344	-16,546	-39,104		-45,733
Selling, general and administrative expenses	-338	-315	-1,014		-1,471
Asset Impairment Charges	0	'	0		'
Total operating costs and expenses	-13,682	-16,861	-40,118		-47,204
Income (loss) from operations	747	-444	1,375		-164
Interest expense, net	'	0	'		0
Gains (Losses) on Extinguishment of Debt	'	'	0		'
Earnings (loss) before income taxes	747	-444	1,375		-164
Income tax (provision) benefit	-189	109	-373		75
Equity in income (loss) of subsidiary	'	'	0		'
Net earnings (loss)	558	-335	1,002		-89
Comprehensive income	558	-335	1,002		-89
Eliminations	'	'	'		'
Condensed Financial Statements, Captions [Line Items]	'	'	'		'
Net sales	-51,259	-32,295	-153,776		-96,881
Cost and expenses:	'	'	'		'
Cost of sales	51,259	32,295	153,776		96,881
Asset Impairment Charges	0	'	0		'
Total operating costs and expenses	51,259	32,295	153,776		96,881
Income (loss) from operations	0	'	'		'
Gains (Losses) on Extinguishment of Debt	'	'	0		'
Earnings (loss) before income taxes	0	'	'		'
Income tax (provision) benefit	1,853	2,354	5,589		6,254
Equity in income (loss) of subsidiary	-1,218	954	13,869		9,117
Net earnings (loss)	635	3,308	19,458		15,371
Comprehensive income	$635	$3,308	$19,458		$15,371
[1]	For the nine months ended SeptemberB 30, 2014 and 2013, net periodic costs associated with our pension and other postretirement employee benefit, or OPEB, plans included in other comprehensive income and reclassified from accumulated other comprehensive loss includes $7.4 million and $11.1 million, respectively, of actuarial loss amortization, $1.5 million and $0.1 million, respectively, of prior service credit amortization, and none and $0.8 million, respectively, of curtailments, all net of tax totaling $2.3 million and $4.6 million, respectively. These accumulated other comprehensive loss components are included in the computation of net periodic pension and OPEB costs in Note 10, bPension and Other Postretirement Employee Benefit Plans.b

Supplemental_Guarantor_Financi3

Supplemental Guarantor Financial Information Condensed Consolidating Balance Sheet (Detail) (USD $)	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Current assets:	'	'	'	'	'
Cash	$13,578	$23,675	$20,929	$20,929	$12,579
Restricted cash	0	1,500	'	'	'
Short-term investments	0	70,000	'	'	'
Receivables, net	178,175	158,874	'	'	'
Taxes receivable	2,609	10,503	'	'	'
Inventories	282,457	267,788	'	'	'
Deferred tax assets	24,864	37,538	'	'	'
Prepaid expenses	6,461	5,523	'	'	'
Total current assets	508,144	575,401	'	'	'
Property, plant and equipment, net	878,423	884,698	'	'	'
Goodwill	229,533	229,533	'	'	'
Intangible assets, net	34,589	40,778	'	'	'
Defined Benefit Plan, Assets for Plan Benefits, Noncurrent	18,656	4,488	'	'	'
Other assets, net	9,224	9,927	'	'	'
TOTAL ASSETS	1,678,569	1,744,825	'	'	'
Current liabilities:	'	'	'	'	'
Accounts payable and accrued liabilities	223,236	190,648	'	'	'
Line of Credit, Current	47,047	0	'	'	'
Current liability for pensions and other postretirement employee benefits	8,778	8,778	'	'	'
Total current liabilities	279,061	199,426	'	'	'
Long-term debt	575,000	650,000	'	'	'
Liability for pensions and other postretirement employee benefits	103,909	109,807	'	'	'
Other long-term obligations	49,443	52,942	'	'	'
Accrued taxes	2,807	2,658	'	'	'
Deferred tax liabilities (assets)	127,393	124,898	'	'	'
Accumulated other comprehensive loss, net of tax	-54,488	-58,093	-108,504	'	-115,693
Stockholders' equity excluding accumulated other comprehensive loss	595,444	663,187	'	'	'
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	1,678,569	1,744,825	'	'	'
Issuer	'	'	'	'	'
Current assets:	'	'	'	'	'
Cash	11,229	18,273	19,400	'	11,105
Restricted cash	'	1,500	'	'	'
Short-term investments	'	70,000	'	'	'
Receivables, net	133,536	119,278	'	'	'
Taxes receivable	1,216	3,709	'	'	'
Inventories	222,155	198,476	'	'	'
Deferred tax assets	17,382	42,289	'	'	'
Prepaid expenses	5,703	4,704	'	'	'
Total current assets	391,221	458,229	'	'	'
Property, plant and equipment, net	640,139	636,662	'	'	'
Goodwill	229,533	229,533	'	'	'
Intangible assets, net	5,485	0	'	'	'
Intercompany receivable (payable)	91,695	91,865	'	'	'
Investment in subsidiary	182,894	196,763	'	'	'
Defined Benefit Plan, Assets for Plan Benefits, Noncurrent	18,656	4,488	'	'	'
Other assets, net	7,846	8,772	'	'	'
TOTAL ASSETS	1,567,469	1,626,312	'	'	'
Current liabilities:	'	'	'	'	'
Accounts payable and accrued liabilities	173,395	140,125	'	'	'
Line of Credit, Current	47,047	'	'	'	'
Current liability for pensions and other postretirement employee benefits	8,778	8,778	'	'	'
Total current liabilities	229,220	148,903	'	'	'
Long-term debt	575,000	650,000	'	'	'
Liability for pensions and other postretirement employee benefits	103,909	109,807	'	'	'
Other long-term obligations	48,466	51,740	'	'	'
Accrued taxes	1,650	1,430	'	'	'
Deferred tax liabilities (assets)	68,268	59,338	'	'	'
Accumulated other comprehensive loss, net of tax	-54,488	-58,093	'	'	'
Stockholders' equity excluding accumulated other comprehensive loss	595,444	663,187	'	'	'
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	1,567,469	1,626,312	'	'	'
Guarantor Subsidiaries	'	'	'	'	'
Current assets:	'	'	'	'	'
Cash	0	0	1	'	5
Receivables, net	39,933	38,063	'	'	'
Taxes receivable	-3,152	-15,882	'	'	'
Inventories	53,623	65,017	'	'	'
Deferred tax assets	6,214	6,094	'	'	'
Prepaid expenses	703	695	'	'	'
Total current assets	97,321	93,987	'	'	'
Property, plant and equipment, net	222,283	231,225	'	'	'
Intangible assets, net	28,105	39,619	'	'	'
Intercompany receivable (payable)	-72,483	-63,932	'	'	'
Investment in subsidiary	6,577	5,575	'	'	'
Defined Benefit Plan, Assets for Plan Benefits, Noncurrent	0	0	'	'	'
Other assets, net	1,378	1,155	'	'	'
TOTAL ASSETS	283,181	307,629	'	'	'
Current liabilities:	'	'	'	'	'
Accounts payable and accrued liabilities	41,838	45,736	'	'	'
Line of Credit, Current	0	'	'	'	'
Total current liabilities	41,838	45,736	'	'	'
Other long-term obligations	977	1,202	'	'	'
Accrued taxes	851	911	'	'	'
Deferred tax liabilities (assets)	56,621	63,017	'	'	'
Stockholders' equity excluding accumulated other comprehensive loss	182,894	196,763	'	'	'
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	283,181	307,629	'	'	'
Non-Guarantor Subsidiaries	'	'	'	'	'
Current assets:	'	'	'	'	'
Cash	2,349	5,402	1,528	'	1,469
Receivables, net	5,879	2,700	'	'	'
Taxes receivable	225	324	'	'	'
Inventories	6,679	4,295	'	'	'
Deferred tax assets	-2	5	'	'	'
Prepaid expenses	55	124	'	'	'
Total current assets	15,185	12,850	'	'	'
Property, plant and equipment, net	16,001	16,811	'	'	'
Intangible assets, net	999	1,159	'	'	'
Intercompany receivable (payable)	-13,622	-16,431	'	'	'
Defined Benefit Plan, Assets for Plan Benefits, Noncurrent	0	0	'	'	'
TOTAL ASSETS	18,563	14,389	'	'	'
Current liabilities:	'	'	'	'	'
Accounts payable and accrued liabilities	9,176	5,954	'	'	'
Line of Credit, Current	0	'	'	'	'
Total current liabilities	9,176	5,954	'	'	'
Accrued taxes	306	317	'	'	'
Deferred tax liabilities (assets)	2,504	2,543	'	'	'
Stockholders' equity excluding accumulated other comprehensive loss	6,577	5,575	'	'	'
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	18,563	14,389	'	'	'
Eliminations	'	'	'	'	'
Current assets:	'	'	'	'	'
Cash	0	0	0	'	0
Receivables, net	-1,173	-1,167	'	'	'
Taxes receivable	4,320	22,352	'	'	'
Deferred tax assets	1,270	-10,850	'	'	'
Total current assets	4,417	10,335	'	'	'
Intercompany receivable (payable)	-5,590	-11,502	'	'	'
Investment in subsidiary	-189,471	-202,338	'	'	'
Defined Benefit Plan, Assets for Plan Benefits, Noncurrent	0	0	'	'	'
TOTAL ASSETS	-190,644	-203,505	'	'	'
Current liabilities:	'	'	'	'	'
Accounts payable and accrued liabilities	-1,173	-1,167	'	'	'
Line of Credit, Current	0	'	'	'	'
Total current liabilities	-1,173	-1,167	'	'	'
Deferred tax liabilities (assets)	0	0	'	'	'
Stockholders' equity excluding accumulated other comprehensive loss	-189,471	-202,338	'	'	'
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	($190,644)	($203,505)	'	'	'

Supplemental_Guarantor_Financi4

Supplemental Guarantor Financial Information Condensed Consolidating Statement of Cash Flows (Detail) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013
CASH FLOWS FROM OPERATING ACTIVITIES	'	'
Net earnings (loss)	$24,932	$24,093
Adjustments to reconcile net earnings to net cash provided by (used in) operating activities:	'	'
Depreciation and amortization	66,539	67,584
Equity-based compensation expense	9,201	7,758
Asset Impairment Charges	5,149	0
Deferred tax expense (benefit)	12,895	-9,678
Employee benefit plans	1,603	7,801
Amortization of Financing Costs and Discounts	5,864	4,490
Gain (Loss) on Disposition of Assets	747	35
Changes in working capital, net	-13,190	47
Change in taxes receivable, net	7,894	12,448
Excess tax benefits from equity share-based payment arrangements	1,508	0
Change in non-current accrued taxes	149	-10,535
Funding of qualified pension plans	-15,957	-12,611
Other Operating Activities, Cash Flow Statement	-2,387	108
Net cash provided by operating activities	101,931	91,540
CASH FLOWS FROM INVESTING ACTIVITIES	'	'
Change in short-term investments, net	70,000	-69,000
Additions to plant and equipment	-54,029	-54,400
Proceeds from Sale of Productive Assets	733	0
Net cash used for investing activities	16,704	-123,400
CASH FLOWS FROM FINANCING ACTIVITIES	'	'
Proceeds from Issuance of Long-term Debt	300,000	275,000
Repayment of Cellu Tissue debt	-375,000	-150,000
Payments for Repurchase of Common Stock	-100,000	-75,783
Investment (to) from Parent	0	0
Proceeds from (Repayments of) Short-term Debt	47,047	0
Payments of Debt Issuance Costs	-2,995	-4,834
Payment of tax withholdings on equity-based payment arrangements	-792	-4,173
Excess Tax Benefit from Share-based Compensation, Financing Activities	1,508	0
Other, net	1,500	0
Net cash (used for) provided by financing activities	-128,732	40,210
Increase in cash	-10,097	8,350
Cash at beginning of period	23,675	12,579
Cash at end of period	13,578	20,929
Issuer	'	'
CASH FLOWS FROM OPERATING ACTIVITIES	'	'
Net earnings (loss)	19,343	17,839
Adjustments to reconcile net earnings to net cash provided by (used in) operating activities:	'	'
Depreciation and amortization	43,388	40,337
Equity-based compensation expense	9,201	7,758
Asset Impairment Charges	0	'
Deferred tax expense (benefit)	31,563	-776
Employee benefit plans	1,603	7,801
Amortization of Financing Costs and Discounts	5,864	4,490
Gain (Loss) on Disposition of Assets	462	0
Changes in working capital, net	-15,079	-7,488
Change in taxes receivable, net	2,493	11,643
Excess tax benefits from equity share-based payment arrangements	1,508	'
Change in non-current accrued taxes	220	-10,558
Funding of qualified pension plans	-15,957	-12,611
Other Operating Activities, Cash Flow Statement	-1,947	209
Net cash provided by operating activities	79,646	58,644
CASH FLOWS FROM INVESTING ACTIVITIES	'	'
Change in short-term investments, net	70,000	-69,000
Additions to plant and equipment	-42,478	-40,598
Proceeds from Sale of Productive Assets	38	'
Net cash used for investing activities	27,560	-109,598
CASH FLOWS FROM FINANCING ACTIVITIES	'	'
Proceeds from Issuance of Long-term Debt	300,000	275,000
Repayment of Cellu Tissue debt	-375,000	-150,000
Payments for Repurchase of Common Stock	-100,000	-75,783
Investment (to) from Parent	14,482	19,039
Proceeds from (Repayments of) Short-term Debt	47,047	'
Payments of Debt Issuance Costs	-2,995	-4,834
Payment of tax withholdings on equity-based payment arrangements	-792	-4,173
Excess Tax Benefit from Share-based Compensation, Financing Activities	1,508	'
Other, net	1,500	'
Net cash (used for) provided by financing activities	-114,250	59,249
Increase in cash	-7,044	8,295
Cash at beginning of period	18,273	11,105
Cash at end of period	11,229	19,400
Guarantor Subsidiaries	'	'
CASH FLOWS FROM OPERATING ACTIVITIES	'	'
Net earnings (loss)	-14,871	-9,028
Adjustments to reconcile net earnings to net cash provided by (used in) operating activities:	'	'
Depreciation and amortization	21,416	25,590
Equity-based compensation expense	0	0
Asset Impairment Charges	5,149	'
Deferred tax expense (benefit)	-6,516	-11,231
Employee benefit plans	0	0
Amortization of Financing Costs and Discounts	0	0
Gain (Loss) on Disposition of Assets	285	34
Changes in working capital, net	4,464	5,748
Change in taxes receivable, net	-12,730	9,153
Excess tax benefits from equity share-based payment arrangements	0	'
Change in non-current accrued taxes	-60	19
Funding of qualified pension plans	0	0
Other Operating Activities, Cash Flow Statement	-440	-101
Net cash provided by operating activities	-3,303	20,184
CASH FLOWS FROM INVESTING ACTIVITIES	'	'
Change in short-term investments, net	0	0
Additions to plant and equipment	-11,330	-11,854
Proceeds from Sale of Productive Assets	695	'
Net cash used for investing activities	-10,635	-11,854
CASH FLOWS FROM FINANCING ACTIVITIES	'	'
Proceeds from Issuance of Long-term Debt	0	0
Repayment of Cellu Tissue debt	0	0
Payments for Repurchase of Common Stock	0	0
Investment (to) from Parent	13,938	-8,334
Proceeds from (Repayments of) Short-term Debt	0	'
Payments of Debt Issuance Costs	0	0
Payment of tax withholdings on equity-based payment arrangements	0	0
Excess Tax Benefit from Share-based Compensation, Financing Activities	0	'
Other, net	0	'
Net cash (used for) provided by financing activities	13,938	-8,334
Increase in cash	0	-4
Cash at beginning of period	0	5
Cash at end of period	0	1
Non-Guarantor Subsidiaries	'	'
CASH FLOWS FROM OPERATING ACTIVITIES	'	'
Net earnings (loss)	1,002	-89
Adjustments to reconcile net earnings to net cash provided by (used in) operating activities:	'	'
Depreciation and amortization	1,735	1,657
Equity-based compensation expense	0	0
Asset Impairment Charges	0	'
Deferred tax expense (benefit)	-32	-472
Employee benefit plans	0	0
Amortization of Financing Costs and Discounts	0	0
Gain (Loss) on Disposition of Assets	0	1
Changes in working capital, net	-2,575	1,787
Change in taxes receivable, net	99	-83
Excess tax benefits from equity share-based payment arrangements	0	'
Change in non-current accrued taxes	-11	4
Funding of qualified pension plans	0	0
Other Operating Activities, Cash Flow Statement	0	0
Net cash provided by operating activities	218	2,805
CASH FLOWS FROM INVESTING ACTIVITIES	'	'
Change in short-term investments, net	0	0
Additions to plant and equipment	-221	-1,948
Proceeds from Sale of Productive Assets	0	'
Net cash used for investing activities	-221	-1,948
CASH FLOWS FROM FINANCING ACTIVITIES	'	'
Proceeds from Issuance of Long-term Debt	0	0
Repayment of Cellu Tissue debt	0	0
Payments for Repurchase of Common Stock	0	0
Investment (to) from Parent	-3,050	-798
Proceeds from (Repayments of) Short-term Debt	0	'
Payments of Debt Issuance Costs	0	0
Payment of tax withholdings on equity-based payment arrangements	0	0
Excess Tax Benefit from Share-based Compensation, Financing Activities	0	'
Other, net	0	'
Net cash (used for) provided by financing activities	-3,050	-798
Increase in cash	-3,053	59
Cash at beginning of period	5,402	1,469
Cash at end of period	2,349	1,528
Eliminations	'	'
CASH FLOWS FROM OPERATING ACTIVITIES	'	'
Net earnings (loss)	19,458	15,371
Adjustments to reconcile net earnings to net cash provided by (used in) operating activities:	'	'
Depreciation and amortization	0	0
Equity-based compensation expense	0	0
Asset Impairment Charges	0	'
Deferred tax expense (benefit)	-12,120	2,801
Employee benefit plans	0	0
Amortization of Financing Costs and Discounts	0	0
Gain (Loss) on Disposition of Assets	0	0
Changes in working capital, net	0	0
Change in taxes receivable, net	18,032	-8,265
Excess tax benefits from equity share-based payment arrangements	0	'
Change in non-current accrued taxes	0	0
Funding of qualified pension plans	0	0
Other Operating Activities, Cash Flow Statement	0	0
Net cash provided by operating activities	25,370	9,907
CASH FLOWS FROM INVESTING ACTIVITIES	'	'
Change in short-term investments, net	0	0
Additions to plant and equipment	0	0
Proceeds from Sale of Productive Assets	0	'
Net cash used for investing activities	0	0
CASH FLOWS FROM FINANCING ACTIVITIES	'	'
Proceeds from Issuance of Long-term Debt	0	0
Repayment of Cellu Tissue debt	0	0
Payments for Repurchase of Common Stock	0	0
Investment (to) from Parent	-25,370	-9,907
Proceeds from (Repayments of) Short-term Debt	0	'
Payments of Debt Issuance Costs	0	0
Payment of tax withholdings on equity-based payment arrangements	0	0
Excess Tax Benefit from Share-based Compensation, Financing Activities	0	'
Other, net	0	'
Net cash (used for) provided by financing activities	-25,370	-9,907
Increase in cash	0	0
Cash at beginning of period	0	0
Cash at end of period	$0	$0