Clearwater Paper (CLW) 10-K 22 Feb 16 2015 Q4 Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2015	Feb. 17, 2016	Jun. 30, 2015
Document and Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q4
Trading Symbol	CLW
Entity Registrant Name	CLEARWATER PAPER CORP
Entity Central Index Key	1,441,236
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		17,447,155
Entity Public Float			$ 1,078,228,024

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015		Dec. 31, 2014		Dec. 31, 2013
Income Statement [Abstract]
Net sales	$ 431,595	$ 442,222	$ 444,558	$ 434,026	$ 472,318	$ 511,142	$ 498,759	$ 484,920	$ 1,752,401	[1]	$ 1,967,139	[1]	$ 1,889,830	[1]
Costs and expenses:
Cost of sales	(364,778)	(373,892)	(384,347)	(389,832)	(413,643)	(434,457)	(434,111)	(426,629)	(1,512,849)		(1,708,840)		(1,671,371)
Selling, general and administrative expenses	(30,308)	(28,284)	(29,469)	(29,088)	(33,206)	(31,817)	(31,565)	(33,514)	(117,149)		(130,102)		(119,131)
Gain (loss) on divested assets	(195)	0	1,331	131	(40,159)	0	0	0	1,267	[2]	(40,159)		0
Impairment of assets	0	0	0	0	(3,078)	(890)	0	(4,259)	0		(8,227)		0
Total operating costs and expenses	(395,281)	(402,176)	(412,485)	(418,789)	(490,086)	(467,164)	(465,676)	(464,402)	(1,628,731)		(1,887,328)		(1,790,502)
Income from operations	36,314	40,046	32,073	15,237	(17,768)	43,978	33,083	20,518	123,670		79,811		99,328
Interest expense, net									(31,182)		(39,150)		(44,036)
Debt retirement costs									0		(24,420)		(17,058)
Earnings before income taxes									92,488		16,241		38,234
Income tax (provision) benefit									(36,505)		(18,556)		68,721
Net earnings (loss)	$ 11,565	$ 23,064	$ 15,597	$ 5,757	$ (27,247)	$ 6,253	$ 12,453	$ 6,226	$ 55,983		$ (2,315)		$ 106,955
Net earnings per common share:
Basic (in dollars per share)	$ 0.65	$ 1.22	$ 0.82	$ 0.30	$ (1.39)	$ 0.32	$ 0.61	$ 0.30	$ 2.98		$ (0.11)		$ 4.84
Diluted (in dollars per share)	$ 0.65	$ 1.21	$ 0.81	$ 0.30	$ (1.39)	$ 0.31	$ 0.61	$ 0.29	$ 2.97		$ (0.11)		$ 4.80
[1]	1 In 2013, pulp not utilized internally was sold by the Pulp and Paperboard segment to external customers resulting in net sales of $5.8 million. Commencing in 2014, the majority of excess pulp is sold by the Consumer Products segment and during 2015 and 2014 totaled $1.4 million and $2.1 million, respectively.
[2]	2 These costs relate to the sale of our Consumer Products segment’s specialty business and mills. For additional discussion, see Note 4, “Divested Assets”

Condensed Consolidated Stateme3

Condensed Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015		Dec. 31, 2014		Dec. 31, 2013
Net earnings	$ 55,983		$ (2,315)		$ 106,955
Defined benefit pension and other postretirement employee benefits:
Net gain (loss) arising during the period, net of tax of $5,814, $(15,103), and $32,346	8,944		(23,523)		51,262
Curtailments, net of tax of $ -, $ - , and $298	0		0		471
Prior service credit (cost) arising during the period, net of tax of $ -, $3,278, and $(1,976)	0		5,106		(3,130)
Amortization of actuarial loss included in net periodic cost, net of tax of $4,972, $3,836, and $5,742	7,647		5,975		9,098
Amortization of prior service credit included in net periodic cost, net of tax of $(829), $(772), and $(64)	1,276		1,202		101
Foreign currency translation amounts reclassified from accumulated other comprehensive loss	0		874		0
Other comprehensive (loss) income, net of tax	15,315	[1]	(12,770)	[1]	57,600
Comprehensive income	$ 71,298		$ (15,085)		$ 164,555
[1]	2For the year ended December 31, 2015, net periodic costs associated with our pension and other postretirement employee benefit, or OPEB, plans included in other comprehensive loss and reclassified from accumulated other comprehensive loss, or AOCL, included $14.8 million of net gain on plan assets, $12.6 million of actuarial loss amortization and $2.1 million of prior service credit amortization, less total tax of $10.0 million. For the year ended December 31, 2014, net periodic costs associated with our pension and OPEB plans included in other comprehensive income and reclassified from AOCL included $38.6 million of net loss on plan assets, $9.8 million of actuarial loss amortization, $8.4 million of prior service credit arising during the period and $2.0 million of prior service credit amortization, less total tax of $8.8 million. These accumulated other comprehensive loss components are included in the computation of net periodic pension and OPEB costs in Note 13, “Savings, Pension and Other Postretirement Employee Benefit Plans.”

Condensed Consolidated Stateme4

Condensed Consolidated Statements of Comprehensive Income (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Net (loss) gain arising during the period, tax benefit (provision)	$ (5,814)	$ 15,103	$ (32,346)
Other Comprehensive Income (Loss), Finalization of Pension and Other Postretirement Benefit Plan Valuation, Tax	0	0	298
Other Comprehensive (Income) Loss, Pension and Other Postretirement Benefit Plans, Net Prior Service Cost (Credit), Tax	0	3,278	(1,976)
Amortization of actuarial loss included in net periodic cost, tax expense	(4,972)	(3,836)	(5,742)
Amortization of prior service credit included in net periodic cost, tax benefit	$ (829)	$ (772)	$ (64)

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2015		Dec. 31, 2014
Current assets:
Cash	$ 5,610		$ 27,331
Restricted cash	2,270		1,500
Short-term investments	250		50,000
Receivables, net	139,052		133,914
Taxes receivable	14,851		1,255
Inventories	255,573		286,626
Deferred tax assets1	0	[1]	21,760
Other Assets, Current	9,331		3,424	[2]
Total current assets	426,937		525,810
Property, plant and equipment, net	866,538		810,987
Goodwill	209,087		209,087
Intangible assets, net	19,990		24,956
Pension assets	596		4,738
Other assets, net2	4,221	[3]	3,571	[2],[4]
TOTAL ASSETS	1,527,369		1,579,149
Current liabilities:
Accounts payable and accrued liabilities	220,368		215,826
Current liability for pensions and other postretirement employee benefits	7,559		7,915
Total current liabilities	227,927		223,741
Long-term debt2	568,987		568,221	[2],[4]
Liability for pensions and other postretirement employee benefits	89,057		118,464
Other long-term obligations	46,738		56,856
Accrued taxes	1,676		2,696
Deferred Tax Liabilities, Gross, Noncurrent	118,118		182,758	[5]
Deferred Tax Liabilities, Net, Noncurrent	115,803		111,634	[5]
Stockholders' equity:
Preferred stock, par value $0.0001 per share, 5,000,000 authorized shares, no shares issued	0		0
Common stock, par value $0.0001 per share, 100,000,000 authorized shares-24,193,098 and 24,056,057 shares issued	2		2
Additional paid-in capital	340,095		334,074
Retained earnings	520,307		464,324
Treasury stock, at cost, common shares–6,380,309 and 4,498,388 shares repurchased	(329,990)		(230,000)
Accumulated other comprehensive loss, net of tax	(55,548)		(70,863)
Total stockholders’ equity	474,866		497,537
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 1,527,369		$ 1,579,149
[1]	1Current deferred tax assets were classified as non-current in 2015 due to the prospective adoption of ASU 2015-17. See Note 3, "Recently Adopted and Prospective Accounting Standards."
[2]	2Due to the retrospective adoption of ASU 2015-03, debt issuance costs in 2014 were reclassified to conform with the 2015 presentation. See Note 3, "Recently Adopted and Prospective Accounting Standards."
[3]	1Current deferred tax assets were classified as non-current in 2015 due to the prospective adoption of ASU 2015-17. See Note 3, "Recently Adopted and Prospective Accounting Standards."
[4]	1Due to the retrospective adoption of ASU 2015-03, debt issuance costs in 2014 were reclassified to conform with the 2015 presentation. See Note 3, "Recently Adopted and Prospective Accounting Standards."
[5]	2 Included in "Other assets, net" on our accompanying December 31, 2015 Consolidated Balance Sheet.

Condensed Consolidated Balance6

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Preferred Stock, Par or Stated Value Per Share	$ 0.0001000	$ 0.0001000
Preferred stock, authorized (in shares)	5,000,000	5,000,000
Preferred stock, shares issued (in shares)	0	0
Common Stock, Par or Stated Value Per Share	$ 0.0001000	$ 0.0001000
Common stock, authorized (in shares)	100,000,000	100,000,000
Common stock, shares issued (in shares)	24,193,098	24,056,057
Treasury stock, shares (in shares)	6,380,309	4,498,388

Condensed Consolidated Stateme7

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
CASH FLOWS FROM OPERATING ACTIVITIES
Net earnings	$ 55,983	$ (2,315)	$ 106,955
Adjustments to reconcile net earnings to net cash provided by operating activities:
Depreciation and amortization	84,732	90,145	90,272
Equity-based compensation expense	4,557	12,790	10,960
Impairment of assets	0	8,227	0
Deferred tax provision	16,081	13,813	5,629
Employee benefit plans	3,011	2,115	10,131
Deferred issuance costs and discounts on long-term debt	928	6,141	4,964
Loss on divestiture of assets	0	29,059	0
Disposal of plant and equipment, net	1,492	959	1,493
Non-cash adjustments to unrecognized taxes	(1,020)	328	(74,739)
Changes in working capital, net	14,841	(12,248)	(15,022)
Change in taxes receivable, net	(13,596)	9,248	10,325
Excess tax benefits from equity-based payment arrangements	(1,433)	(864)	0
Funding of qualified pension plans	(3,179)	(16,955)	(15,050)
Other, net	(2,722)	(1,343)	439
Net cash flows from operating activities	159,675	139,100	136,357
CASH FLOWS FROM INVESTING ACTIVITIES
Change in short-term investments, net	49,750	20,000	(50,000)
Additions to plant and equipment	(128,902)	(93,028)	(90,593)
Net proceeds from divested assets	0	107,740	0
Proceeds from sale of assets	604	975	0
Net cash flows from investing activities	(78,548)	35,687	(140,593)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from long-term debt	0	300,000	275,000
Repayment of long-term debt	0	(375,000)	(150,000)
Purchase of treasury stock	(99,990)	(100,000)	(100,000)
Payments for long-term debt issuance costs	0	(3,002)	(4,837)
Payment of tax withholdings on equity-based payment arrangements	(4,152)	(1,523)	(4,831)
Excess tax benefits from equity-based payment arrangements	1,433	864	0
Other, net	(139)	7,530	0
Net cash flows from financing activities	(102,848)	(171,131)	15,332
(Decrease) increase in cash	(21,721)	3,656	11,096
Cash at beginning of period	27,331	23,675	12,579
Cash at end of period	5,610	27,331	23,675
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:
Cash paid for interest, net of amounts capitalized	28,195	34,418	36,147
Cash paid for income taxes	35,849	6,851	3,256
Cash received from income tax refunds	2,533	11,867	1,577
SUPPLEMENTAL DISCLOSURES OF NON-CASH INVESTING ACTIVITIES:
Changes in accrued plant and equipment	5,202	6,187	(4,085)
Property acquired under capital lease	$ 0	$ 385	$ 0

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock	Additional Paid-In Capital	Retained Earnings	Treasury Stock	Accumulated Other Comprehensive (Loss) Income
Shares, Outstanding at Dec. 31, 2012		23,841			(853)
Beginning Balance at Dec. 31, 2012	$ 540,894	$ 2	$ 326,901	$ 359,684	$ (30,000)	$ (115,693)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net earnings	106,955			106,955
Performance share and restricted stock unit awards (in shares)		167
Performance share and restricted stock unit awards	(355)		(355)
Pension and OPEB, net of tax of $8,761 in 2014, $36,346 in 2013 and $(137) in 2012	57,600					57,600
Foreign currency translation amounts reclassified from accumulated other comprehensive loss	0
Purchase of treasury stock (in shares)					(2,071)
Purchase of treasury stock	(100,000)				$ (100,000)
Shares, Outstanding at Dec. 31, 2013		24,008			(2,924)
Ending Balance at Dec. 31, 2013	605,094	$ 2	326,546	466,639	$ (130,000)	(58,093)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net earnings	(2,315)			(2,315)
Performance share and restricted stock unit awards (in shares)		48
Performance share and restricted stock unit awards	7,528		7,528
Pension and OPEB, net of tax of $8,761 in 2014, $36,346 in 2013 and $(137) in 2012	(13,644)					(13,644)
Foreign currency translation amounts reclassified from accumulated other comprehensive loss	874
Purchase of treasury stock (in shares)					(1,574)
Purchase of treasury stock	(100,000)				$ (100,000)
Shares, Outstanding at Dec. 31, 2014		24,056			(4,498)
Ending Balance at Dec. 31, 2014	497,537	$ 2	334,074	464,324	$ (230,000)	(70,863)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net earnings	55,983			55,983
Performance share and restricted stock unit awards (in shares)		137
Performance share and restricted stock unit awards	6,021		6,021			0
Pension and OPEB, net of tax of $8,761 in 2014, $36,346 in 2013 and $(137) in 2012	(15,315)	$ 0			$ 0	15,315
Foreign currency translation amounts reclassified from accumulated other comprehensive loss	0
Purchase of treasury stock (in shares)					(1,882)
Purchase of treasury stock	(99,990)	$ 0			$ (99,990)
Shares, Outstanding at Dec. 31, 2015		24,193			(6,380)
Ending Balance at Dec. 31, 2015	$ 474,866	$ 2	$ 340,095	$ 520,307	$ (329,990)	$ (55,548)

Consolidated Statements of Sto9

Consolidated Statements of Stockholders' Equity Consolidate Statements of Stockholders' Equity (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Accumulated Other Comprehensive (Loss) Income
Pension and OPEB, Tax	$ 9,957	$ (8,761)	$ 36,346

Nature of Operations and Basis

Nature of Operations and Basis of Presentation	12 Months Ended
	Dec. 31, 2015
Disclosure Nature Of Operations And Basis Of Presentation Additional Information [Abstract]
Nature of Operations and Basis of Presentation	Nature of Operations and Basis of Presentation Clearwater Paper manufactures quality consumer tissue, away-from-home tissue, parent roll tissue, bleached paperboard and pulp at manufacturing facilities across the nation. The company is a premier supplier of private label tissue to major retailers and wholesale distributors, including grocery, drug, mass merchants and discount stores. In addition, the company produces bleached paperboard used by quality-conscious printers and packaging converters. Clearwater Paper's employees build shareholder value by developing strong customer partnerships through quality and service. Unless the context otherwise requires or unless otherwise indicated, references in this report to “Clearwater Paper Corporation,” “we,” “our,” “the company” and “us” refer to Clearwater Paper Corporation and its subsidiaries. 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 having ceased as of the end of 2013. We incurred $7.2 million of costs associated with the closure, of which $1.3 million was incurred in 2014 and $5.9 million was incurred in 2013. On February 17, 2014, we announced the permanent and immediate closure of our Long Island, New York, tissue converting and distribution facility. We have incurred $21.3 million of costs associated with the closure, of which $2.5 million was incurred in 2015 primarily related to a facility lease that expires in 2017. On December 30, 2014, we sold our specialty business and mills to a private buyer for $108 million in cash, net of sale related expenses and adjustments. The specialty business and mills' production consisted predominantly of machine-glazed tissue and also included parent rolls and other specialty tissue products such as absorbent materials and dark-hued napkins. The sale included five of our former subsidiaries with facilities located at East Hartford, Connecticut; Menominee, Michigan; Gouverneur, New York; St. Catharines, Ontario; and Wiggins, Mississippi. These consolidated financial statements include the financial condition and results of operations of Clearwater Paper Corporation and its wholly-owned subsidiaries. All intercompany transactions and balances between operations within the company have been eliminated.

Summary of Significant Accoutin

Summary of Significant Accouting Policies	12 Months Ended
	Dec. 31, 2015
Significant Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies SIGNIFICANT ESTIMATES The preparation of financial statements in conformity with accounting principles generally accepted in the U.S., which we refer to in this report as 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 period. Significant areas requiring the use of estimates and measurement of uncertainty include determination of valuation for deferred tax assets, uncertain income tax positions, assessment of impairment of long-lived assets and goodwill, assessment of environmental matters, allocation of purchase price and fair value estimates for business combinations, 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 December 31, 2015 , we had $2.3 million of restricted cash classified as current on our Consolidated Balance Sheet. As of December 31, 2014 , we had $1.5 million of restricted cash classified as current and $2.3 million of restricted cash classified as non-current 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 both December 31, 2015 and 2014 , we had allowances for doubtful accounts of $1.4 million . Bad debt expense, net, charged to selling, general and administrative expenses during 2015 , 2014 and 2013 was $0.2 million , $0.1 million and $1.5 million , respectively. All other activity impacting the allowance for doubtful accounts was immaterial for all periods. PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment are stated at cost, including assets acquired under capital lease obligations and any interest costs capitalized, less accumulated depreciation. Depreciation of buildings, equipment and other depreciable assets is determined using the straight-line method. Estimated useful lives generally range from 10 to 40 years for land improvements; 10 to 40 years for buildings and improvements; 5 to 25 years for machinery and equipment; and 2 to 15 years for office and other equipment. Assets we acquire through business combinations have estimated lives that are typically shorter than the assets we construct or buy new. We review the carrying value of our property, plant and equipment for impairment when events or changes in circumstances indicate that the carrying amount of those assets may not be recoverable. An impairment of property, plant and equipment exists when the carrying value is not considered to be recoverable through future undiscounted cash flows from operations and the carrying value of the assets exceeds the estimated fair value. During the first quarter of 2014, we permanently closed our Consumer Products segment's Long Island converting and distribution facility, the Long Island Closure. As a result of this closure, we impaired certain plant and equipment. In addition, as a result of the December 30, 2014, sale of our specialty business and mills, the Specialty Business Sale, certain property, plant and equipment associated with the divested mills were written off and included in our loss on divested assets. See Note 4, "Asset Divestiture" and Note 6, "Property, Plant and Equipment" for further discussion. INTANGIBLE ASSETS We use estimates in determining and assigning the fair value of the useful lives of intangible assets, the amount and timing of related future cash flows and fair values of the related operations. Our intangible assets have definite lives and are amortized over their estimated useful lives. We assess our intangible assets for impairment annually and when events or changes in circumstances indicate that the carrying amount may not be recoverable. We recorded intangible assets as a result of our acquisition of Cellu Tissue Holdings, Inc., or Cellu Tissue, on December 27, 2010. We also recorded intangible assets as a result of our December 2012 acquisition of a wood chipping facility. As a result of the Long Island Closure, we impaired certain intangible assets. In addition, during the fourth quarter of 2014 we determined that a customer relationship intangible asset related to our Pulp and Paperboard segment's wood chipping facility was fully impaired. Finally, as a result of the Specialty Business Sale, certain intangible assets associated with the divested mills were written off and included in our loss on divested assets. See Note 4, "Asset Divestiture" and Note 7, "Goodwill and Intangible Assets" for further discussion. GOODWILL Goodwill from an acquisition represents the excess of the cost of a business acquired over the net of the amounts assigned to assets acquired, including identifiable intangible assets and liabilities assumed. We use estimates in determining and assigning the fair value of goodwill, including the amount and timing of related future cash flows and fair values of the related operations. Goodwill is not amortized but is tested for impairment annually as of November 1, as well as any time when events suggest impairment may have occurred. In the event the carrying value of the reporting unit in which our goodwill is assigned exceeds the estimated fair value of that reporting unit, an impairment loss would be recognized to the extent the carrying amount of the reporting unit exceeds its implied fair value. We recorded $229.5 million of goodwill in connection with our acquisition of Cellu Tissue in December 2010 . All of the recorded goodwill was assigned to our Consumer Products segment and reporting unit. As a result of the Specialty Business Sale, a portion of goodwill was allocated to the divested mills and included in our loss on divested assets, see Note 4, "Asset Divestiture" and Note 7, "Goodwill and Intangible Assets" for further discussion. As of December 31, 2015 and 2014, we had $209.1 million of goodwill included on our Consolidated Balance Sheet. PENSION AND OTHER POSTRETIREMENT EMPLOYEE BENEFITS The determination of pension plan expense and the requirements for funding our pension plans are based on a number of actuarial assumptions. Three critical assumptions are the discount rate applied to pension plan obligations, the rate of return on plan assets and mortality rates. For other postretirement employee benefit, or OPEB, plans, which provide certain health care and life insurance benefits to qualified retired employees, critical assumptions in determining OPEB expense are the discount rate applied to benefit obligations, the assumed health care cost trend rates used in the calculation of benefit obligations and mortality rates. We also participate in multiemployer defined benefit pension plans. We make contributions to these multiemployer plans, as well as make contributions to a trust fund established to provide retiree medical benefits for a portion of these employees. The discount rate used in the determination of pension benefit obligations and pension expense is determined based on a review of long-term high-grade bonds and management's expectations. To determine the expected long-term rate of return on pension assets, we employ a process that analyzes historical long-term returns for various investment categories, as measured by appropriate indices. These indices are weighted based upon the extent to which plan assets are invested in the particular categories in arriving at our determination of a composite expected return. An increase in the discount rate or the rate of expected return on plan assets, all other assumptions remaining the same, would decrease pension plan expense, and conversely, a decrease in either of these measures would increase plan expense. The actual rates of return on plan assets may vary significantly from the assumptions used because of unanticipated changes in financial markets. The estimated net loss and prior service cost (credit) for the defined benefit pension and OPEB plans is amortized from accumulated other comprehensive loss into net periodic cost (benefit) in accordance with current accounting guidance. Periodic pension and OPEB expenses are included in “Cost of sales” and “Selling, general and administrative expenses” in the Consolidated Statements of Operations. The expense is allocated to all business segments. In accordance with current accounting guidance governing defined benefit pension and other postretirement plans, at December 31, 2015 and 2014 , long-term assets are recorded for overfunded single-employer plans and liabilities are recorded for underfunded single-employer plans. The funded status of a benefit plan is measured as the difference between plan assets at fair value and the projected benefit obligation. For underfunded single-employer plans, the estimated liability to be payable in the next twelve months is recorded as a current liability, with the remaining portion recorded as a long-term liability. INCOME TAXES Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the consolidated financial statement carrying amounts of existing assets and liabilities and their respective tax basis and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The determination of our provision for income taxes requires significant judgment, the use of estimates, and the interpretation and application of complex tax laws. Significant judgment is required in assessing the timing and amounts of deductible and taxable items and the probability of sustaining uncertain tax positions. The benefits of uncertain tax positions are recorded in our consolidated financial statements only after determining a more-likely-than-not probability that the uncertain tax positions will withstand challenge, if any, from tax authorities. When facts and circumstances change, we reassess these probabilities and record any changes in the consolidated financial statements as appropriate . REVENUE RECOGNITION We recognize net sales when there is persuasive evidence of a sales agreement, the price to the customer is fixed and determinable, collection is reasonably assured, and title and the risk of loss passes to the customer. Shipping terms generally indicate when title and the risk of loss have passed. Revenue is recognized at shipment for sales when shipping terms are free on board, or FOB, shipping point. For sales where shipping terms are FOB destination, revenue is recognized when the goods are received by the customer. Revenue from both domestic and foreign sales of our products can involve shipping terms of either FOB shipping point or FOB destination or other shipping terms, depending upon the sales agreement with the customer. We had one customer in the Consumer Products segment, the Kroger Company, that accounted for approximately $215 million , or 12.3% , of our total company net sales in 2015 and approximately $204 million , or 10.8% , of our total company net sales in 2013. In 2014, we did not have any single customer that accounted for 10% or more of our total net sales. We provide for trade promotions, customer cash discounts, customer returns and other deductions as reductions to net sales in the same period as the related revenues are recognized. Provisions for these items are determined based on historical experience or specific customer arrangements. Revenue is recognized net of any sales taxes collected. Sales taxes, when collected, are recorded as a current liability and remitted to the appropriate governmental entities. ENVIRONMENTAL As part of our corporate policy, we have an ongoing process to monitor, report on and comply with environmental requirements. Based on this ongoing process, accruals for environmental liabilities that are not within the scope of specific authoritative guidance related to accounting for asset retirement obligations or conditional asset retirement obligations are established in accordance with guidance related to accounting for contingencies. We estimate our environmental liabilities based on various assumptions and judgments, the specific nature of which varies in light of the particular facts and circumstances surrounding each environmental liability. These estimates typically reflect assumptions and judgments as to the probable nature, magnitude and timing of required investigation, remediation and monitoring activities and the probable cost of these activities. Currently, we are not aware of any material environmental liabilities and have accrued only for specific costs related to environmental matters that we have determined are probable and for which an amount can be reasonably estimated. Fees for professional services associated with environmental and legal issues are expensed as incurred. STOCKHOLDERS’ EQUITY On December 15, 2015, we announced that our Board of Directors had approved a new stock repurchase program authorizing the repurchase of up to $100 million of our common stock. The repurchase program authorizes 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 have no obligation to repurchase stock under this program and may suspend or terminate the program at any time. On December 15, 2014, we announced that our Board of Directors had approved a stock repurchase program authorizing the repurchase of up to $100 million of our common stock. We completed this program during the fourth quarter of 2015. In total, we repurchased 1,881,921 shares of our outstanding common stock at an average price of $53.13 per share under this program. On February 5, 2014, we announced that our Board of Directors had approved a stock repurchase program authorizing the repurchase of up to $100 million of our common stock. 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 under this program. On January 17, 2013, we announced that our Board of Directors had approved a stock repurchase program authorizing the repurchase of up to $100 million of our common stock, which was completed in 2013. Under this program, we repurchased 1,039,513 shares of our outstanding common stock under an accelerated stock buyback agreement with a major financial institution at an average price of $48.10 per share. We also made repurchases of 1,030,657 shares of our outstanding common stock on the open market at a total cost of $50 million , representing an average price of $48.51 per share, under this program. DERIVATIVES We had no activity during the years ended December 31, 2015 , 2014 and 2013 that required hedge or derivative accounting treatment. However, to partially mitigate our exposure to market risk for changes in utility commodity pricing, we use firm price contracts to supply a portion of the natural gas requirements for our manufacturing facilities. As of December 31, 2015 , these contracts covered approximately 44% of the expected average monthly requirements for 2016, including approximately 59% of the expected average monthly requirements for the first quarter. For the years ended December 31, 2015 , 2014 and 2013 , approximately 57% , 58% and 16% , respectively, of our natural gas volumes were supplied through firm price contracts. These contracts qualify for treatment as “normal purchases or normal sales” under authoritative guidance and thus require no mark-to-market adjustment.

Recently Adopted and New Accoun

Recently Adopted and New Accounting Standards	12 Months Ended
	Dec. 31, 2015
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
Recently Adopted and Prospective Accounting Standards	Recently Adopted and Prospective Accounting Standards In May 2014, the FASB issued 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 was originally issued as effective for fiscal years and interim periods within those years beginning after December 15, 2016, with early adoption prohibited. However, in July 2015, the FASB approved deferring the effective date by one year to December 15, 2017 for annual reporting periods beginning after that date. In its approval, the FASB also permitted the early adoption of the standard, but not before the original effective date of fiscal years beginning after December 15, 2016. The standard may be applied under either a retrospective or cumulative effect adoption method. We plan on adopting the standard under the deferred effective date and are still evaluating the impact this guidance will have on our consolidated financial statements. In April 2015, the FASB issued ASU 2015-03, Simplifying the Presentation of Debt Issuance Costs. This standard amends existing guidance to require the presentation of debt issuance costs in the balance sheet as a deduction from the carrying amount of the related debt liability instead of a deferred asset. In August 2015, the FASB issued ASU 2015-15, Debt Issuance Costs Associated with Line-of-Credit Arrangements, which clarified that debt issuance costs related to line-of-credit arrangements can be presented in the balance sheet as an asset and amortized over the term of the line-of-credit arrangement. These standards are effective for annual reporting periods beginning after December 15, 2015, with early adoption permitted. We adopted these standards retrospectively at December 31, 2015. As a result, debt issuance costs totaling $6.8 million at December 31, 2014 have been reclassified from "Other current assets" and "Other assets, net" to "Long-term debt" on our Consolidated Balance Sheet. In May 2015, the FASB issued ASU 2015-07, Disclosures for Investments in Certain Entities that Calculate Net Asset Value per Share (or Its Equivalent), in which investments measured at fair value using the net asset value per share method (or its equivalent) as a practical expedient are not required to be categorized in the fair value hierarchy and are separately presented to permit reconciliation of total pension plan assets. See Note 13, "Savings, Pension and Other Postretirement Employee Benefit Plans." Certain prior year amounts were reclassified to conform to our current year presentation. This guidance did not affect our consolidated financial statements. In July 2015, the FASB, issued ASU, 2015-11, Simplifying the Measurement of Inventory. This standard is part of the FASB’s simplification initiative and applies to entities that measure inventory using a method other than last-in, first-out (LIFO) or a retail inventory method (e.g., first-in, first-out (FIFO) or average cost). Under this ASU, entities that utilize FIFO and average cost must switch from the lower of cost or market to the lower of cost and net realizable value. This ASU requires prospective adoption for inventory measurements for fiscal years beginning after December 15, 2016, and interim periods within those years for public business entities. Early adoption is permitted. We do not expect the adoption of this guidance to have a material effect on our consolidated financial statements. In November 2015, the Financial Accounting Standards Board, or FASB, issued Accounting Standard Update, or ASU, 2015-17, Balance sheet Classification of Deferred Taxes, which simplifies the presentation of deferred tax assets and liabilities by jurisdiction, along with any related valuation allowance. The new guidance requires companies to classify all deferred tax assets and liabilities as non-current on the balance sheet and is effective for fiscal years, and interim periods within those years, beginning after December 15, 2016. Companies may early adopt the new standard at the beginning of an interim or annual period, either prospectively or retrospectively. We adopted this guidance prospectively at December 31, 2015. Our December 31, 2014 Consolidated Balance Sheet was not adjusted as a result of this guidance. We reviewed all other new accounting pronouncements issued in the period and concluded that they are not applicable to our business.

Asset Divestiture

Asset Divestiture	12 Months Ended
	Dec. 31, 2015
Disposal Group, Not Discontinued Operation, Disposal Disclosures [Abstract]
Asset Divestiture [Text Block]	Asset Divestiture Specialty Business and Mills Divestiture On December 30, 2014, we sold our specialty business and mills, which includes our former Menominee, Michigan; St. Catharines, Ontario; East Hartford, Connecticut; Gouverneur, New York; and Wiggins, Mississippi manufacturing, converting and distribution sites from our Consumer Products reporting segment for net proceeds of approximately $108 million . We assessed the sale of our specialty business and mills under the relevant authoritative accounting guidance related to discontinued operations reporting and concluded that this divestiture of assets did not qualify for discontinued operations reporting as the divestiture did not constitute a disposal of a component of our Consumer Products reporting segment. Furthermore, we concluded during our assessment that the sale of our specialty business and mills did not represent either a strategic shift in the Consumer Products segment, nor did it represent a major impact on our operations and financial results. Rather, consistent with our long-term corporate strategy, the sale of the specialty business and mills was intended to sharpen our Consumer Products segment's focus on its core retail businesses by investing net proceeds from the sale into capital projects within our Consumer Products segment. In total, $40.2 million was recorded as "Loss on divested assets" and included as a component of operating income within our Consolidated Statement of Operations, as well as a component of our Consumer Products segment's operating income as disclosed in Note 18, “Segment Information.” Among other charges, the loss on divested assets included a $20.4 million write-off of goodwill, which was originally recorded in connection with the Cellu Tissue acquisition and was allocated to the sale of the specialty business and mills. Consistent with authoritative guidance, the goodwill was allocated to our divested assets by estimating the fair value of the specialty business compared to the estimated fair value of the Consumer Products reporting unit, which was then used to estimate the percentage of goodwill to allocate to the sale of this business. In addition, "Loss on divested assets" within our Consolidated Statement of Operations included a $4.9 million intangible asset write-off related to certain identifiable customer relationship and trade name and trademark intangibles associated with the divested mills. Both the goodwill and intangible asset charges are discussed further in Note 7, “Goodwill and Intangible Assets." In total, $105.7 million of assets were sold, consisting primarily of $86.7 million of property, plant and equipment and $18.0 million of inventory. As part of the sales transaction, we also agreed to certain brokerage and service arrangements totaling approximately $6.0 million to be recognized over a five-year period. Furthermore, as a result of this sale we recorded restricted cash balances totaling $3.8 million on our December 31, 2014 Consolidated Balance Sheet, which included contingencies related to certain indemnity and working capital guarantees. During the second quarter of 2015, the working capital escrow account established in connection with the sale of the specialty business and mills was settled, resulting in the release of $1.5 million from the restricted cash escrow account and the recognition of a corresponding gain recorded in "Gain (loss) on divested assets" within our Consolidated Statement of Operations.

Inventories

Inventories	12 Months Ended
	Dec. 31, 2015
Inventory Disclosure [Abstract]
Inventories	Inventories (In thousands) December 31, 2015 December 31, 2014 Pulp, paperboard and tissue products $ 156,055 $ 188,760 Materials and supplies 80,020 74,916 Logs, pulpwood, chips and sawdust 19,498 22,950 $ 255,573 $ 286,626 At December 31, 2015 , our inventories are stated at the lower of market or current average cost using the average cost method.

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	Property, Plant and Equipment (In thousands) December 31, 2015 December 31, 2014 Machinery and equipment $ 1,879,890 $ 1,830,245 Buildings and improvements 320,808 311,468 Land improvements 46,843 46,652 Office and other equipment 34,903 21,832 Land 7,266 7,221 Construction in progress 88,964 43,668 $ 2,378,674 $ 2,261,086 Less accumulated depreciation and amortization (1,512,136 ) (1,450,099 ) $ 866,538 $ 810,987 The December 31, 2015 and 2014 buildings and improvements and machinery and equipment combined balances include $24.4 million and $24.6 million , respectively, associated with capital leases. Depreciation expense, including amounts associated with capital leases, totaled $79.8 million , $83.6 million and $83.3 million in 2015 , 2014 and 2013 , respectively. For 2015, we capitalized $0.4 million of interest expense associated with the construction of a continuous pulp digester project at our Lewiston, Idaho pulp and paperboard mill. We did not capitalize any interest during 2014 and 2013. 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. As a result of the Long Island 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 recorded $3.8 million of non-cash impairment charges to our accompanying Consolidated Statement of Operations in the year ended December 31, 2014. In addition, on December 30, 2014 we completed the sale of our specialty business and mills, which included $86.7 million of net property, plant and equipment. This event did not impact the recoverability of our remaining long-lived assets. For additional discussion regarding the sale of our specialty business and mills, see Note 4, "Asset Divestiture." There were no other such events or changes in circumstances that impacted our remaining long-lived assets.

Goodwill and Intangible Assets

Goodwill and Intangible Assets	12 Months Ended
	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets	Goodwill and Intangible Assets The carrying amount of goodwill is reviewed at least annually for impairment as of November 1. The first step of the goodwill impairment test, used to identify potential impairment, compares the fair value of a reporting unit with its carrying amount, including goodwill. If the carrying amount of a reporting unit is greater than zero and its estimated fair value exceeds its carrying amount, goodwill of the reporting unit is not considered impaired. For the purpose of goodwill impairment testing, we identify two reporting units, Consumer Products and Pulp and Paperboard, the same as our two reportable operating segments (see Note 18, "Segment Information"). All of the recorded goodwill is assigned to our Consumer Products reporting unit. As of November 1, 2015 and 2014 , we performed calculations of both a discounted cash flow and market-based valuation model for our Consumer Products reporting unit. The assumptions used in these models allowed us to evaluate the estimated fair value of our reporting unit. The determination of these assumptions required significant estimates on our part. Due to the inherent uncertainty involved in making such estimates, actual results could differ from those assumptions. However, we evaluated the merits of each significant assumption, both individually and in the aggregate, used to determine the estimated fair value of our reporting unit for reasonableness. Upon completion of this exercise, we concluded that the estimated fair value of the Consumer Products reporting unit exceeded its carrying amount. We determined that no further testing was necessary and did not record any impairment loss on our goodwill for the years ended December 31, 2015 and 2014 . On December 30, 2014, we sold our Consumer Products reporting unit's specialty business and mills. We considered the sale to be highly probable during our 2014 annual goodwill review and as such included its impact in estimating the fair value of the Consumer Products reporting unit, concluding that this event did not require additional impairment testing. However, consistent with authoritative guidance we allocated a portion of our goodwill to the specialty business and mills sold. As a result, we recorded a $20.4 million write-off of goodwill, which was originally recorded in connection with the Cellu Tissue acquisition and was allocated to the sale of the specialty mills business. In addition, certain of our customer relationships and trade name and trademarks intangible assets were associated with our divested specialty business and mills, and as a result we recorded a $4.9 million write-off of these assets. These charges are included in "Gain (loss) on divested assets" within our accompanying Consolidated Statement of Operations. For additional discussion regarding the sale of our specialty business and mills, see Note 4, "Asset Divestiture." Intangible asset amounts represent the acquisition date fair values of identifiable intangible assets acquired. The fair values of the intangible assets were determined by using the income approach, discounting projected future cash flows based on management’s expectations of the current and future operating environment. The rates used to discount projected future cash flows reflected a weighted average cost of capital based on our industry, capital structure and risk premiums including those reflected in the current market capitalization. Definite-lived intangible assets are amortized over their useful lives, which have historically ranged from 5 to 10 years. Authoritative guidance requires that the carrying amount of a long-lived asset with a definite life that is held-for-use be evaluated for recoverability whenever events or changes in circumstances indicate that the entity may be unable to recover the asset’s carrying amount. As a result of the Long Island Closure, we performed an assessment of the recoverability of our intangible assets associated with this facility. 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, we recorded a $1.3 million non-cash impairment charge in our accompanying Consolidated Statement of Operations. Fully amortized non-compete agreements related to the Long Island facility were also disposed of during the facility closure. During the fourth quarter of 2014, we evaluated the recoverability of our remaining intangible assets under the income approach and noted that a customer relationship intangible asset relating to our Pulp and Paperboard segment's wood chipping facility was fully impaired. As a result, we recorded an additional non-cash impairment charge of $3.1 million in our accompanying Consolidated Statement of Operations. There were no other such events or changes in circumstances that required us to assess whether our definite-lived intangible assets were impaired for the years ended December 31, 2015 and 2014 . We do not have any indefinite-lived intangible assets recorded from acquisitions. Intangible assets at the balance sheet dates are comprised of the following : December 31, 2015 (Dollars in thousands, lives in years) Useful Life Historical Cost Accumulated Amortization Net Balance Customer relationships 9.0 $ 41,001 $ (22,778 ) $ 18,223 Trade names and trademarks 10.0 3,286 (1,643 ) 1,643 Non-compete agreements 5.0 574 (450 ) 124 Total intangible assets $ 44,861 $ (24,871 ) $ 19,990 December 31, 2014 (Dollars in thousands, lives in years) Useful Life Historical Cost Accumulated Amortization Net Balance Customer relationships 9.0 $ 41,001 $ (18,223 ) $ 22,778 Trade names and trademarks 10.0 3,286 (1,314 ) 1,972 Non-compete agreements 5.0 1,189 (983 ) 206 Total intangible assets $ 45,476 $ (20,520 ) $ 24,956 As of December 31, 2015 , estimated future amortization expense related to intangible assets is as follows (in thousands): Years ending December 31, Amount 2016 $ 4,946 2017 4,946 2018 4,884 2019 4,884 2020 330 Total $ 19,990

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes Earnings (loss) before income taxes is comprised of the following amounts in each tax jurisdiction: (In thousands) 2015 2014 2013 United States $ 92,488 $ 16,253 $ 38,900 Canada — (12 ) (666 ) Earnings before income taxes $ 92,488 $ 16,241 $ 38,234 The income tax provision (benefit) is comprised of the following: (In thousands) 2015 2014 2013 Current Federal $ 15,579 $ 2,355 $ (75,119 ) State 4,855 1,872 506 Foreign (10 ) 516 263 20,424 4,743 (74,350 ) Deferred Federal 13,006 11,432 10,177 State 3,075 2,381 (4,423 ) Foreign — — (125 ) 16,081 13,813 5,629 Income tax provision (benefit) $ 36,505 $ 18,556 $ (68,721 ) The income tax provision or benefit differs from the amount computed by applying the statutory federal income tax rate of 35.0% to earnings before income taxes due to the following: (In thousands) 2015 2014 2013 Computed expected tax provision $ 32,371 $ 5,685 $ 13,381 State and local taxes, net of federal income tax impact 4,175 1,543 1,279 Adjustment for state deferred tax rate 104 1,546 (762 ) State investment tax credits 1,146 (1,039 ) (2,263 ) Federal credits and net operating losses 4,010 (485 ) (10,234 ) Federal manufacturing deduction (1,873 ) (674 ) — Uncertain tax positions (1,020 ) 355 (69,144 ) Loss on divested assets — 10,554 — State attribute true up 1,167 (2,874 ) — New York state attribute true up — 1,654 — Change in valuation allowances (3,986 ) 2,346 (1,334 ) U.S. tax provision on foreign operations — — 67 Other, net 411 (55 ) 289 Income tax provision (benefit) $ 36,505 $ 18,556 $ (68,721 ) Effective tax rate 39.5 % 114.3 % (179.7 )% During 2015, the valuation allowance for deferred tax assets decreased by $4.0 million . During 2014, the valuation allowance for deferred tax assets increased by $2.4 million . Our provision for income taxes for 2014 was unfavorably impacted primarily by a non-recurring tax provision of 65.0% related to losses on divested assets recorded in our Consolidated Statement of Operations that did not have a corresponding tax benefit. Additionally, the rate was unfavorably impacted by changes in valuation allowances of 14.4% . In 2013, our provision for income taxes was favorably impacted primarily by non-recurring tax benefits of 180.9% related to the release of an uncertain tax position and 32.7% related to federal credits and net operating losses. During the year ended December 31, 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. The tax effects of significant temporary differences creating deferred tax assets and liabilities at December 31 were: (In thousands) 2015 2014 Deferred tax assets: Employee benefits $ 8,611 $ 8,270 Postretirement employee benefits 28,125 40,940 Incentive compensation 8,334 9,354 Inventories 7,557 6,716 Pensions 10,460 7,238 Federal and state credit carryforwards 16,154 23,759 Net operating losses 1,578 3,192 Other 6,220 9,384 Total deferred tax assets $ 87,039 $ 108,853 Valuation allowance (11,983 ) (15,969 ) Deferred tax assets, net of valuation allowance $ 75,056 $ 92,884 Deferred tax liabilities: Plant and equipment $ (186,203 ) $ (178,531 ) Intangible assets (4,656 ) (4,227 ) Total deferred tax liabilities (190,859 ) (182,758 ) Net deferred tax liabilities $ (115,803 ) $ (89,874 ) Net deferred tax assets (liabilities) consist of: (In thousands) 2015 1 2014 Current deferred tax assets $ — $ 21,760 Current deferred tax liabilities — — Net current deferred tax assets — 21,760 Non-current deferred tax assets 2 2,315 71,124 Non-current deferred tax liabilities (118,118 ) (182,758 ) Net non-current deferred tax liabilities (115,803 ) (111,634 ) Net deferred tax liabilities $ (115,803 ) $ (89,874 ) 1 We adopted ASU 2015-17 effective December 31, 2015 on a prospective basis. Adoption of this ASU resulted in a reclassification of our net current deferred tax asset to the net non-current deferred tax assets and liabilities. No prior periods were retrospectively adjusted. 2 Included in "Other assets, net" on our accompanying December 31, 2015 Consolidated Balance Sheet. We have tax benefits relating to equity-based compensation that are being utilized to reduce our U.S. taxable income. Our Consolidated Balance Sheets reflect net operating losses and tax credit carryforwards excluding amounts resulting from equity-based compensation. We have made an accounting policy election to follow the “with-and-without” or “incremental” method for ordering tax benefits derived from employee equity-based compensation awards. 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. As of December 31, 2015, we had no excess tax benefits that were not recognized on our Consolidated Balance Sheet as we recorded a $2.8 million increase to additional paid-in capital relating to the cash tax benefit of prior year items. During the year ended December 31, 2015, we recognized a $1.4 million increase to additional paid-in capital from excess tax benefits relating to the payout of performance shares. Additionally, we had a tax effected $2.7 million reduction to additional paid-in capital relating to performance shares that will not be paid or issued because the requisite market condition performance measure was not met. We have net attributes associated with state jurisdictions totaling $5.7 million which expire between 2016 and 2033. The following presents a roll forward of our unrecognized tax benefits and associated interest and penalties, $1.7 million of which is included in "Accrued taxes" in our December 31, 2015 Consolidated Balance Sheet. The remaining $2.7 million consists of unrecorded receivables and certain tax attributes that are uncertain. (In thousands) Gross Unrecognized Tax Benefits, Excluding Interest and Penalties Interest and Penalties Total Gross Unrecognized Tax Benefits Balance at January 1, 2014 $ 2,132 $ 526 $ 2,658 Decrease in prior year tax positions (157 ) (301 ) (458 ) Increase in current year tax positions 431 65 496 Balance at December 31, 2014 $ 2,406 $ 290 $ 2,696 Increase in prior year tax positions 2,479 45 2,524 Increase in current year tax positions 226 — 226 Reductions as a result of a lapse of the applicable statute of limitations (884 ) (114 ) (998 ) Balance at December 31, 2015 $ 4,227 $ 221 $ 4,448 Unrecognized tax benefits net of related deferred tax assets at December 31, 2015 , if recognized, would favorably impact our effective tax rate by decreasing our tax provision by $4.4 million . For each of the years ended December 31, 2014 and 2013, if recognized, the balance of unrecognized tax benefits would favorably impact our effective tax rate by $2.7 million . We reflect accrued interest related to tax obligations, as well as penalties, in our provision for income taxes. For the years ended December 31, 2015 , 2014, and 2013 we accrued interest of less than $0.1 million , $0.1 million and $2.0 million and no penalties, respectively, in our income tax provision. The company has certain state benefits related to filing positions taken which have not been recognized on the balance sheet. Although the uncertain tax position was not reflected in the balance sheet as a recorded liability, it is disclosed in the tabular roll forward for unrecognized tax benefits. We have operations in many states within the U.S. and are subject, at times, to tax audits in these jurisdictions. With a few exceptions, we are no longer subject to U.S. federal, state and local, or foreign income tax examinations by tax authorities for years prior to 2012. We expect that the outcome of any examination will not have a material effect on our consolidated financial statements. Although the timing of resolution of audits is not certain, we evaluate all audit issues in the aggregate, along with the expiration of applicable statutes of limitations, and estimate that it is reasonably possible the total gross unrecognized tax benefits could decrease by approximately $0.3 million within the next 12 months.

Accounts Payable and Accrued Li

Accounts Payable and Accrued Liabilities	12 Months Ended
	Dec. 31, 2015
Accounts Payable and Accrued Liabilities [Abstract]
Accounts Payable and Accrued Liabilities	Accounts Payable and Accrued Liabilities (In thousands) December 31, 2015 December 31, 2014 Trade accounts payable $ 128,045 $ 122,856 Accrued wages, salaries and employee benefits 43,997 41,880 Accrued interest 11,981 12,173 Accrued discounts and allowances 8,954 10,026 Accrued utilities 7,536 6,959 Accrued taxes other than income taxes payable 5,112 5,622 Other 14,743 16,310 $ 220,368 $ 215,826

Debt

Debt	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
Debt	Debt We adopted ASU 2015-03, Simplifying the Presentation of Debt Issuance Costs, and ASU 2015-15 Debt Issuance Costs Associated with Line-of-Credit Arrangements, retrospectively at December 31, 2015. These standards require the presentation of debt issuance costs in the balance sheet as a deduction from the carrying amount of the related debt liability instead of a deferred asset and are amortized to interest expense over the term of the debt; debt issuance costs related to line-of-credit arrangements can be presented in the balance sheet as an asset and amortized over the term of the line-of-credit arrangement. As such, our long-term debt balances are shown net of deferred issuance costs of $6.0 million and $6.8 million , respectively on our December 31, 2015 and 2014 Consolidated Balance Sheets. $300 MILLION SENIOR NOTES DUE 2025 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 our entire $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 a $37 million draw 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 our Consolidated Statement of Operations. 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 In June 2009, we issued senior unsecured notes, which we refer to as the 2009 Notes, in the aggregate principal amount of $150 million . The 2009 Notes were due on June 15, 2016 and had an interest rate of 10.625% . The 2009 Notes were issued at a price equal to 98.792% of their face value. We had the option to redeem all or a portion of the 2009 Notes at any time prior to June 15, 2013 at a redemption price equal to 100% of the principal amount thereof plus a “make whole” premium and accrued and unpaid interest. On February 22, 2013, we exercised our option to redeem all of the 2009 Notes at a redemption price equal to approximately $166 million , which consisted of 100% of the principal amount, plus a $12.6 million “make whole” premium and accrued and unpaid interest of approximately $3.0 million . The make whole premium and a portion of the unpaid interest, as well as an unamortized discount and deferred issuance costs associated with the 2009 Notes, were recorded as components of "Debt retirement costs" totaling $17.1 million in the first quarter of 2013, as included in the accompanying Consolidated Statement of Operations. Proceeds to fund the redemption of the 2009 Notes were made available through the sale of $275 million aggregate principal amount of senior notes on January 23, 2013, 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 issuance of these notes generated net proceeds of approximately $271 million after deducting offering expenses. The 2013 Notes are guaranteed by all of our direct and indirect domestic subsidiaries. The 2013 Notes 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 the 2013 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. The 2013 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 2013 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 assets. At any time prior to February 1, 2018, we may on any one or more occasions redeem all or a part of the 2013 Notes, upon not less than 30 nor more than 60 days' notice, at a redemption price equal to 100% of the principal amount, plus the applicable premium as of, and accrued and unpaid interest and special interest, if any, to the date of redemption. In addition, we may be required to make an offer to purchase the 2013 Notes upon the sale of certain assets and upon a change of control. 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, 2020 . As of December 31, 2015 , there were no borrowings outstanding under the credit facility, but $6.1 million of the credit facility was being used to support outstanding standby letters of credit. Loans under the credit facility bear interest (i) for LIBOR loans, LIBOR plus between 1.25% and 1.75% and (ii) for base rate loans, a per annum rate equal to the greater of the following rates plus between 0.25% and 0.75% : (a) a rate of interest announced by Bank of America from time to time as its prime rate for such day; (b) the weighted average of interest rates on overnight federal funds transactions with members of the Federal Reserve System arranged by federal funds brokers for such day, plus 0.50% ; or (c) LIBOR for a 30-day interest period as determined on such day, plus 1.00% . The percentage margin on all loans is based on our fixed charge coverage ratio for the most recent four quarters. As of December 31, 2015 , we would have been permitted to draw $118.9 million under the credit facility at LIBOR plus 1.25% , or base rate plus 0.25% . 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 December 31, 2015 , the fixed charge coverage ratio for the most recent four quarters was 1.3 -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 Long-Term Obligations

Other Long-Term Obligations	12 Months Ended
	Dec. 31, 2015
Disclosure Other Long Term Obligations [Abstract]
Other Long-Term Obligations	Other Long-Term Obligations (In thousands) December 31, 2015 December 31, 2014 Long-term lease obligations, net of current portion $ 24,054 $ 24,805 Deferred compensation 10,755 14,609 Deferred proceeds 9,386 12,360 Other 2,543 5,082 $ 46,738 $ 56,856

Reclassification out of Accumul

Reclassification out of Accumulated Other Comprehensive Income	12 Months Ended
	Dec. 31, 2015
Equity [Abstract]
Accumulated Other Comprehensive Income [Text Block]	Accumulated Other Comprehensive Loss Accumulated other comprehensive loss at the balance sheet dates is comprised of the following: (In thousands) Foreign Currency Translation Adjustments 1 Pension and Other Post Retirement Employee Benefit Plan Adjustments Total Balance at December 31, 2013 $ (874 ) $ (57,219 ) $ (58,093 ) Other comprehensive income before reclassifications — 4,773 4,773 Amounts reclassified from accumulated other comprehensive loss 874 (18,417 ) (17,543 ) Other comprehensive income (loss), net of tax 2 874 (13,644 ) (12,770 ) Balance at December 31, 2014 $ — $ (70,863 ) $ (70,863 ) Other comprehensive income before reclassifications — 6,371 6,371 Amounts reclassified from accumulated other comprehensive loss — 8,944 8,944 Other comprehensive income, net of tax 2 — 15,315 15,315 Balance at December 31, 2015 $ — $ (55,548 ) $ (55,548 ) 1 This balance consists of unrealized foreign currency translation adjustments related to the operations of our former Canadian subsidiary before its functional currency was changed from Canadian dollars to U.S. dollars in 2012. As a result of the divestiture of our specialty business and mills, this balance was written-off and included in our net loss on divested assets. 2 For the year ended December 31, 2015 , net periodic costs associated with our pension and other postretirement employee benefit, or OPEB, plans included in other comprehensive loss and reclassified from accumulated other comprehensive loss, or AOCL, included $14.8 million of net gain on plan assets, $12.6 million of actuarial loss amortization and $2.1 million of prior service credit amortization, less total tax of $10.0 million . For the year ended December 31, 2014 , net periodic costs associated with our pension and OPEB plans included in other comprehensive income and reclassified from AOCL included $38.6 million of net loss on plan assets, $9.8 million of actuarial loss amortization, $8.4 million of prior service credit arising during the period and $2.0 million of prior service credit amortization, less total tax of $8.8 million . These accumulated other comprehensive loss components are included in the computation of net periodic pension and OPEB costs in Note 13, “Savings, Pension and Other Postretirement Employee Benefit Plans.”

Savings, Pension and Other Post

Savings, Pension and Other Postretirement Employee Benefit Plans	12 Months Ended
	Dec. 31, 2015
Compensation and Retirement Disclosure [Abstract]
Savings, Pension and Other Postretirement Employee Benefit Plans	Savings, Pension and Other Postretirement Employee Benefit Plans Certain of our employees are eligible to participate in defined contribution savings and defined benefit postretirement plans. These include 401(k) savings plans, defined benefit pension plans including company-sponsored and multiemployer plans, and other postretirement employee benefit, or OPEB, plans, each of which is discussed below. 401(k) Savings Plans Substantially all of our employees are eligible to participate in 401(k) savings plans, which include a company match component. In 2015 , 2014 and 2013 , we made 401(k) contributions on behalf of employees of $16.9 million , $17.4 million and $16.8 million , respectively. Company-Sponsored Defined Benefit Pension Plans A majority of our salaried employees and a portion of our hourly employees are covered by company-sponsored noncontributory defined benefit pension plans. During the second quarter of 2013, we recorded a curtailment loss of $0.8 million in net periodic cost, and a corresponding change in Other Comprehensive Income, net of tax, due to the freezing of pension benefits for certain employees at our Lewiston, Idaho pulp and paperboard facility, effective June 30, 2013. Company-Sponsored OPEB Plans We also provide retiree health care and life insurance plans, which cover certain salaried and hourly employees. Retiree health care benefits for Medicare eligible participants over the age of 65 are provided through Health Reimbursement Accounts, or HRA's. Benefits for retirees under the age of 65 are provided under our company-sponsored health care plans, which require retiree contributions and contain other cost-sharing features. The retiree life insurance plans are primarily noncontributory. Funded Status of Company-Sponsored Plans As required by current standards governing the accounting for defined benefit pension and other postretirement benefit plans, we recognized the funded status of our company-sponsored plans on our Consolidated Balance Sheets at December 31, 2015 and 2014 . The funded status is measured as the difference between plan assets at fair value (with limited exceptions) and the benefit obligation. For a pension plan, the benefit obligation is the projected benefit obligation; for any other postretirement employee benefit plan, such as a retiree health care plan, the benefit obligation is the accumulated postretirement employee benefit obligation. We use a December 31 measurement date for our benefit plans. The changes in benefit obligation, plan assets and funded status for company-sponsored benefit plans as of December 31 are as follows: Pension Benefit Plans Other Postretirement Employee Benefit Plans (In thousands) 2015 2014 2015 2014 Benefit obligation at beginning of year $ 338,001 $ 293,388 $ 104,715 $ 107,327 Service cost 1,244 1,390 363 454 Interest cost 13,931 14,825 3,881 4,565 Plan changes — — — (8,384 ) Actuarial (gains) losses (15,295 ) 47,548 (30,701 ) 7,039 Medicare Part D subsidies received — — — 123 Benefits paid (19,437 ) (19,150 ) (6,586 ) (6,409 ) Benefit obligation at end of year 318,444 338,001 71,672 104,715 Fair value of plan assets at beginning of year 321,055 286,598 20 20 Actual return on plan assets (11,120 ) 36,157 — — Employer contribution 3,578 17,450 — — Benefits paid (19,437 ) (19,150 ) — — Fair value of plan assets at end of year 294,076 321,055 20 20 Funded status at end of year $ (24,368 ) $ (16,946 ) $ (71,652 ) $ (104,695 ) The December 31, 2015 pension funded status was affected by unfavorable asset returns, partially offset by an increase in the discount rate. The December 31, 2015 OPEB benefit obligation was favorably impacted by changes in the assumed health care cost trend rate, as well as an increase in the discount rate.The December 31, 2014 pension and OPEB benefit obligations were unfavorably affected by lower discount rates and the adoption of new mortality tables. Amounts recognized in the Consolidated Balance Sheets: Pension Benefit Plans Other Postretirement Employee Benefit Plans (In thousands) 2015 2014 2015 2014 Non-current assets $ 596 $ 4,738 $ — $ — Current liabilities (414 ) (438 ) (7,145 ) (7,477 ) Non-current liabilities (24,550 ) (21,246 ) (64,507 ) (97,218 ) Net amount recognized $ (24,368 ) $ (16,946 ) $ (71,652 ) $ (104,695 ) Pre-tax amounts recognized in Accumulated Other Comprehensive Loss as of December 31 consist of: Pension Benefit Plans Other Postretirement Employee Benefit Plans (In thousands) 2015 2014 2015 2014 Net loss (gain) $ 134,031 $ 130,708 $ (29,290 ) $ 1,410 Prior service cost (credit) 30 103 (4,923 ) (7,101 ) Net amount recognized $ 134,061 $ 130,811 $ (34,213 ) $ (5,691 ) Information as of December 31 for certain pension plans included above with accumulated benefit obligations in excess of plan assets were as follows: (In thousands) 2015 2014 Projected benefit obligation $ 181,744 $ 192,989 Accumulated benefit obligation 181,744 192,989 Fair value of plan assets 156,780 171,305 Pre-tax components of net periodic cost and other amounts recognized in Other Comprehensive Income (Loss) for the years ended December 31 were as follows: Net Periodic Cost: Pension Benefit Plans Other Postretirement Employee Benefit Plans (In thousands) 2015 2014 2013 2015 2014 2013 Service cost $ 1,244 $ 1,390 $ 1,738 $ 363 $ 454 $ 552 Interest cost 13,931 14,825 13,375 3,881 4,565 4,730 Expected return on plan assets (20,117 ) (20,196 ) (18,352 ) (1 ) — — Amortization of prior service cost (credit) 73 205 337 (2,178 ) (2,179 ) (502 ) Amortization of actuarial loss (gain) 12,619 10,097 14,840 — (286 ) — Curtailments — — 769 — — — Net periodic cost $ 7,750 $ 6,321 $ 12,707 $ 2,065 $ 2,554 $ 4,780 Other amounts recognized in Other Comprehensive Income (Loss): Pension Benefit Plans Other Postretirement Employee Benefit Plans (In thousands) 2015 2014 2013 2015 2014 2013 Net loss (gain) $ 15,942 $ 31,587 $ (53,285 ) $ (30,700 ) $ 7,039 $ (30,323 ) Curtailments — — (769 ) — — — Prior service (credit) cost — — — — (8,384 ) 5,106 Amortization of prior service (cost) credit (73 ) (205 ) (337 ) 2,178 2,179 502 Amortization of actuarial (loss) gain (12,619 ) (10,097 ) (14,840 ) — 286 — Total recognized in other comprehensive loss (income) $ 3,250 $ 21,285 $ (69,231 ) $ (28,522 ) $ 1,120 $ (24,715 ) Total recognized in net periodic cost and other comprehensive loss (income) $ 11,000 $ 27,606 $ (56,524 ) $ (26,457 ) $ 3,674 $ (19,935 ) The estimated net loss and prior service cost for the defined benefit pension plans that will be amortized from accumulated other comprehensive loss into net periodic cost (benefit) over the next fiscal year are $11.5 million and less than $0.1 million , respectively. The estimated net gain and prior service credit for the OPEB plans that will be amortized from accumulated other comprehensive loss into net periodic cost (benefit) over the next fiscal year are $5.5 million and $1.7 million respectively. During 2015 , $6.8 million of net periodic pension and OPEB costs were charged to "Cost of sales," and $3.0 million were charged to "Selling, general and administrative expenses" in the accompanying Consolidated Statements of Operations, as compared to $6.6 million and $2.3 million , respectively, during 2014 . Weighted average assumptions used to determine the benefit obligation as of December 31 were: Pension Benefit Plans Other Postretirement Employee Benefit Plans 2015 2014 2013 2015 2014 2013 Discount rate 4.70 % 4.25 % 5.20 % 4.50 % 4.15 % 5.05 % Weighted average assumptions used to determine the net periodic cost for the years ended December 31 were: Pension Benefit Plans Other Postretirement Employee Benefit Plans 2015 2014 2013 2015 2014 2013 Discount rate 4.25 % 5.20 % 4.15 % 4.15 % 5.05 % 4.05 % Expected return on plan assets 7.00 7.50 7.50 — — — The discount rate used in the determination of pension benefit obligations and pension expense was determined based on a review of long-term high-grade bonds as well as management’s expectations. The discount rate used to calculate OPEB obligations was determined using the same methodology we used for our pension plans. The expected return on plan assets assumption is based upon an analysis of historical long-term returns for various investment categories, as measured by appropriate indices. These indices are weighted based upon the extent to which plan assets are invested in the particular categories in arriving at our determination of a composite expected return. The assumed health care cost trend rate used to calculate 2015 OPEB expense was 7.60% in 2015 , grading to a range of 4.30% to 4.50% over approximately 70 years . The health care cost trend rate used to calculate December 31, 2015 OPEB obligations was 7.00% in 2016, grading to 4.50% over approximately 70 years, for participants whose benefits are not provided through HRAs, and 2.50% annually for participants whose benefits are provided through HRAs. This assumption has a significant effect on the amounts reported. A one percentage point change in the health care cost trend rates would have the following effects: (In thousands) 1% Increase 1% Decrease Effect on total of service and interest cost components $ 407 $ (341 ) Effect on postretirement employee benefit obligation 4,914 (4,277 ) The investments of our defined benefit pension plans are held in a Master Trust. The assets of our OPEB plans are held within an Internal Revenue Code section 401(h) account for the payment of retiree medical benefits within the Master Trust. As of December 31, 2014, the Master Trust no longer has a securities lending agreement. Current accounting rules governing fair value measurement establish a framework for measuring fair value, which provides a fair value 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 (level 1 measurements) and the lowest priority to unobservable inputs (level 3 measurements). The three levels of the fair value hierarchy are described below: Level 1 Inputs to the valuation methodology are unadjusted quoted prices for identical assets or liabilities in active markets that the plans have the ability to access. Level 2 Inputs to the valuation methodology include: ▪ Quoted prices for similar assets or liabilities in active markets; ▪ Quoted prices for identical or similar assets or liabilities in inactive markets; ▪ Inputs other than quoted prices that are observable for the asset or liability; and ▪ Inputs that are derived principally from or corroborated by observable market data by correlation or other means If the asset or liability has a specified (contractual) term, the Level 2 input must be observable for substantially the full term of the asset or liability. Level 3 Inputs to the valuation methodology are unobservable and significant to the fair value measurement. 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 need to maximize the use of observable inputs and minimize the use of unobservable inputs. There have been no changes in the methodologies used during 2015 and 2014. In 2014, a majority of our investments were transferred into a common and collective trust. Investments in common and collective trust funds, hedge funds and liquidating trusts that maintain investments in mortgage-backed securities are generally valued based on their respective net asset value, or NAV, (or its equivalent), as a practical expedient to estimate fair value due to the absence of readily available market prices. Investments that may be fully redeemed at NAV in the near-term are disclosed in the table below as "Investments measured at net asset value" in accordance with ASU 2015-07. The methods described above may produce a fair value calculation that may not be indicative of net realizable value or reflective of future fair values. Furthermore, while management believes the valuation methods are appropriate and consistent with other market participants, the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different fair value measurement at the reporting date. The following tables set forth by level, within the fair value hierarchy, the investments at fair value for our company-sponsored pension benefit plans: December 31, 2015 (In thousands) Level 1 Investments measured at net asset value 1 Total Cash and cash equivalents $ 2,004 $ — $ 2,004 Common and collective trust: Collective investment funds — 292,072 292,072 Total investments at fair value $ 2,004 $ 292,072 $ 294,076 December 31, 2014 (In thousands) Level 1 Investments measured at net asset value 1 Total Cash and cash equivalents $ 2,023 $ — $ 2,023 Common and collective trusts: Collective investment funds — 319,032 319,032 Total investments at fair value $ 2,023 $ 319,032 $ 321,055 1 Due to the retrospective adoption of ASU 2015-07, pension investments measured at fair value using the net asset value per share method as a practical expedient were reclassified to conform with the 2015 presentation. See Note 3, "Recently Adopted and Prospective Accounting Standards." Our OPEB plan had approximately $20,000 held in cash and cash equivalents at December 31, 2015 and 2014, which were categorized as level 1. We have formal investment policy guidelines for our company-sponsored plans. These guidelines were set by our Benefits Committee, which is comprised of members of our management and has been assigned its fiduciary authority over management of the plan assets by our Board of Directors. The Committee’s duties include periodically reviewing and modifying those investment policy guidelines as necessary and insuring that the policy is adhered to and the investment objectives are met. The investment policy includes guidelines for specific categories of equity and fixed income securities. Assets are managed by professional investment managers who are expected to achieve a reasonable rate of return over a market cycle. Long-term performance is a fundamental tenet of the policy. The general policy states that plan assets would be invested to seek the greatest return consistent with the fiduciary character of the pension funds and to allow the plans to meet the need for timely pension benefit payments. The specific investment guidelines stipulate that management is to maintain adequate liquidity for meeting expected benefit payments by reviewing, on a timely basis, contribution and benefit payment levels and appropriately revising long-term and short-term asset allocations. Management takes reasonable and prudent steps to preserve the value of pension fund assets, avoid the risk of large losses and also attempt to preserve the funded status of the plans. Major steps taken to provide this protection included: ▪ Assets are diversified among various asset classes, such as domestic equities, international equities, fixed income and cash. The long-term asset allocation ranges are as follows: Domestic equities 14%-22% International equities, including emerging markets 13%-22% Corporate bonds 50%-70% Liquid reserves 0%-5% Periodically, reviews of allocations within these ranges are made to determine what adjustments should be made based on changing economic and market conditions and specific liquidity requirements. ▪ Assets were managed by professional investment managers and could be invested in separately managed accounts or commingled funds. ▪ Assets were not invested in securities rated below BBB- by S&P or Baa3 by Moody’s. The investment guidelines also required that the individual investment managers were expected to achieve a reasonable rate of return over a market cycle. Emphasis was placed on long-term performance versus short-term market aberrations. Factors considered in determining reasonable rates of return included performance achieved by a diverse cross section of other investment managers, performance of commonly used benchmarks (e.g., Russell 3000 Index, MSCI World ex-U.S. Index, Barclays Capital Long Credit Index), actuarial assumptions for return on plan investments and specific performance guidelines given to individual investment managers. As of December 31, 2015 , ten active investment managers managed substantially all of the pension funds, each of whom had responsibility for managing a specific portion of these assets. Plan assets were diversified among the various asset classes within the allocation ranges approved by the Benefits Committee. In 2015 , we contributed $3.2 million to our qualified pension plans. We do not anticipate making any cash contributions to those plans in 2016. We also contributed $0.4 million to our non-qualified pension plan in 2015 . We do not anticipate funding our OPEB plans in 2016 except to pay benefit costs as incurred during the year by plan participants. Estimated future benefit payments are as follows for the years indicated: (In thousands) Pension Benefit Plans Other Postretirement Employee Benefit Plans 2016 $ 19,428 $ 7,165 2017 19,789 7,038 2018 20,080 7,013 2019 20,601 6,614 2020 20,746 6,271 2021-2025 105,569 22,711 Multiemployer Defined Benefit Pension Plans Hourly employees at two of our manufacturing facilities participate in multiemployer defined benefit pension plans: the PACE Industry Union-Management Pension Fund, or PIUMPF, which is managed by United Steelworkers, or USW, Benefits; and the International Association of Machinist & Aerospace Workers National Pension Fund, or IAM NPF. We make contributions to these plans, as well as make contributions to a trust fund established to provide retiree medical benefits for a portion of these employees, which is also managed by USW Benefits. The risks of participating in these multiemployer plans are different from single-employer plans in the following respects: ▪ Assets contributed to the multiemployer plan by one employer may be used to provide benefits to employees of other participating employers. ▪ If a participating employer stops contributing to the plan, the unfunded obligations of the plan may be borne by the remaining participating employers. In 2013, two large employers withdrew from PIUMPF and subsequent to December 31, 2015, we learned that the largest employer in PIUMPF has also withdrawn. Further withdrawals by contributing employers could cause a “mass withdrawal” from, or effectively a termination of, PIUMPF or alternatively we could elect to withdraw. ▪ Under applicable federal law, any employer contributing to a multiemployer pension plan that completely ceases participating in the plan while it is underfunded is subject to an assessment of such employer's allocable share of the aggregate unfunded vested benefits of the plan. In certain circumstances, an employer can also be assessed a withdrawal liability for a partial withdrawal from a multiemployer pension plan. Based on information as of December 31, 2014 provided by PIUMPF and reviewed by our actuarial consultant, we estimate the aggregate pre-tax liability that we would have incurred if we had completely withdrawn from PIUMPF in 2015 would have been in excess of $72 million . However, the exact amount of potential exposure could be higher or lower than the estimate, depending on, among other things, the nature and timing of any triggering events and the funded status of PIUMPF at that time. A withdrawal liability is recorded for accounting purposes when withdrawal is probable and the amount of the withdrawal obligation is reasonably estimable. Our participation in these plans for the annual period ended December 31, 2015 , is outlined in the table below. The “EIN" and "Plan Number” columns provide the Employee Identification Number, or EIN, and the three-digit plan number. The most recent Pension Protection Act, or PPA, zone status available in 2015 and 2014 is for a plan’s year-end as of December 31, 2015 and December 31, 2014 , respectively. The zone status is set under the provisions of the Multiemployer Pension Plan Reform Act of 2014 and is based on information we received from the plans and is certified by each plan's actuary. Among other factors, plans in the red zone are generally less than 65 percent funded, plans in the yellow zone are less than 80 percent but more than 65 percent funded, and plans in the green zone are at least 80 percent funded. The “FIP/RP Status Pending/Implemented” column indicates plans for which a Funding Improvement Plan, or FIP, or a Rehabilitation Plan, or RP, is either pending or has been implemented as required by the PPA as a measure to correct its underfunded status. The last column lists the expiration date(s) of the collective-bargaining agreement(s) to which the plans are subject. In 2013, the contribution rates for the IAM NFP plan increased to $4.00 an hour, up from $3.25 an hour in 2012. In 2011, contribution rates for PIUMPF were increased as part of the RP in lieu of the legally required surcharge, paid by the employers, to assist the fund’s financial status. We were listed in PIUMPF’s Form 5500 report as providing more than five percent of the total contributions for the years 2014 and 2013 . At the date of issuance of our consolidated financial statements, Form 5500 reports for these plans were not available for the 2015 plan year. Pension Fund EIN Plan Number PPA Zone Status FIP/RP Status Pending/ Implemented Contributions (in thousands) Surcharge Imposed Expiration Date of Collective Bargaining Agreement 2015 1 2014 2015 2014 2013 IAM NPF 51-6031295 002 Green Green N/A $ 329 $ 343 $ 343 No 5/31/2016 PIUMPF 11-6166763 001 Red Red Implemented 5,631 5,665 5,718 No 8/31/2017 Total Contributions: $ 5,960 $ 6,008 $ 6,061 1 PIUMPF has been certified as in "Critical and Declining Status" for 2015, under the provisions of the Multiemployer Pension Plan Reform Act of 2014.

Earnings Per Share

Earnings Per Share	12 Months Ended
	Dec. 31, 2015
Earnings Per Share [Abstract]
Earnings Per Share	Earnings Per Share Basic earnings (loss) 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. This method requires that the effect of potentially dilutive common stock equivalents be excluded from the calculation of diluted earnings per share for the periods in which net losses are reported because the effect is anti-dilutive. For the year ended December 31, 2014, our incremental shares related to restricted stock units, performance shares, and stock options excluded 566,041 shares from our earnings per share calculation due to their anti-dilutive effect as a result of our net loss during the period. The following table reconciles the number of common shares used in calculating the basic and diluted net earnings per share: 2015 2014 2013 Basic average common shares outstanding 1 18,762,451 20,129,557 22,081,026 Incremental shares due to: Restricted stock units 33,128 — 53,803 Performance shares 24,717 — 129,003 Stock options — — — Diluted average common shares outstanding 18,820,296 20,129,557 22,263,832 Basic net earnings (loss) per common share $ 2.98 $ (0.11 ) $ 4.84 Diluted net earnings (loss) per common share 2.97 (0.11 ) 4.80 Anti-dilutive shares excluded from calculation 331,168 566,041 41,337 1 Basic average common shares outstanding include restricted stock awards that are fully vested, but are deferred for future issuance. See Note 15, "Equity-Based Compensation Plans" for further discussion.

Equity-Based Compensation Plans

Equity-Based Compensation Plans	12 Months Ended
	Dec. 31, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Equity-Based Compensation Plans	Equity-Based Compensation Plans The Clearwater Paper Corporation Amended and Restated 2008 Stock Incentive Plan, or Stock Plan, which has been approved by our stockholders, provides for equity-based awards in the form of restricted shares, restricted stock units, or RSUs, performance shares, stock options, or stock appreciation rights to selected employees, outside directors, and consultants of the company. The Stock Plan became effective on December 16, 2008 , and was amended and restated effective as of January 1, 2015. Under the Stock Plan, as amended and restated, we are authorized to issue up to approximately 4.1 million shares, which includes approximately 0.7 million additional shares authorized in connection with our acquisition of Cellu Tissue that are available for issuance as equity-based awards only to any employees, outside directors, or consultants who were not employed on December 26, 2010 by Clearwater Paper Corporation or any of its subsidiaries. At December 31, 2015 , approximately 2.1 million shares were available for future issuance under the Stock Plan. We recognize equity-based compensation expense for all equity-based payment awards made to employees and directors, including RSUs, performance shares and stock options, based on estimated fair values and net of estimates of future forfeitures. The expense is classified in "Selling, general and administrative expense" in our Consolidated Statements of Operations and is recognized on a straight-line basis over the requisite service periods of each award. Based on the terms of the Stock Plan, retirement-eligible employees become fully vested in outstanding awards on the later of that date they reach retirement eligibility or at the end of the first calendar year of each respective grant. We account for this feature when determining the service period over which to recognize expense for each grant of RSUs, performance shares, and stock options. Employee equity-based compensation expense was recognized as follows: (In thousands) 2015 2014 2013 Restricted stock units $ 2,116 $ 1,966 $ 1,801 Performance shares 4,408 4,964 5,075 Stock options 2,106 1,254 — Total employee equity-based compensation $ 8,630 $ 8,184 $ 6,876 Related tax benefit $ 3,193 $ 2,955 $ 2,049 RESTRICTED STOCK UNITS RSUs granted under our Stock Plan are generally subject to a vesting period of one to three years. RSU awards will accrue dividend equivalents based on dividends paid, if any, during the RSU vesting period. The dividend equivalents will be converted into additional RSUs that will vest in the same manner as the underlying RSUs to which they relate. RSUs granted under our Stock Plan do not represent common stock, and therefore the holders do not have voting rights unless and until shares are issued upon settlement. A summary of the status of outstanding unvested RSU awards as of December 31, 2015 , 2014 and 2013 , and changes during those years, is presented below: 2015 2014 2013 Shares Weighted Average Grant Date Fair Value Shares Weighted Average Grant Date Fair Value Shares Weighted Average Grant Date Fair Value Unvested shares outstanding at January 1 93,254 $ 47.95 102,658 $ 39.85 63,727 $ 35.57 Granted 23,148 62.02 31,567 66.33 72,702 43.44 Vested (65,217 ) 43.86 (32,117 ) 38.94 (30,190 ) 39.21 Forfeited (5,156 ) 58.58 (8,854 ) 52.28 (3,581 ) 42.03 Unvested shares outstanding at December 31 46,029 60.17 93,254 47.95 102,658 39.85 Aggregate intrinsic value (in thousands) $ 2,096 $ 6,393 $ 5,390 During 2015 , 61,592 RSU shares were settled and distributed in the fourth quarter. After adjusting for minimum tax withholdings, a net 39,120 shares were issued during 2015 . The minimum tax withholdings payment made in 2015 in connection with issued shares was $1.1 million . During 2014, 75,400 RSU shares were settled and distributed. Of these shares, 27,933 were RSU shares that were settled and distributed in the fourth quarter of 2014. The remaining 47,467 shares were RSU shares that 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 and deferred shares, a net 48,476 shares were issued during 2014. The minimum tax withholdings payment made in 2014 in connection with issued shares was $1.5 million . As of December 31, 2015 a total of 37,135 shares remain deferred under Internal Revenue Code section 162(m). The fair value of each RSU share award granted during 2015 was estimated on the date of grant using the grant date market price of our common stock. The total fair value of share awards that vested during 2015 was $2.9 million . As of December 31, 2015 , there was $1.3 million of total unrecognized compensation cost related to outstanding RSU awards. The cost is expected to be recognized over a weighted average period of 1.4 years. PERFORMANCE SHARES Performance share awards granted under our Stock Plan have a three -year performance period, with generally the same service period, and shares are issued after the end of the period if the employee provides the requisite service and the performance measure is met. The performance measure is a comparison of the percentile ranking of our total stockholder return compared to the total stockholder return performance of a selected peer group or index. The performance measure is considered to represent a “market condition” under authoritative accounting guidance, and thus, the market condition is considered when determining the estimate of the fair value of the performance share awards. The number of shares actually issued, as a percentage of the amount subject to the performance share award, could range from 0% - 200% . Performance share awards granted under our Stock Plan do not represent common stock, and therefore the holders do not have voting rights unless and until shares are issued upon settlement. During the performance period, dividend equivalents accrue based on dividends paid, if any, and are converted into additional performance shares, which vest or are forfeited in the same manner as the underlying performance shares to which they relate. Generally, if an employee terminates prior to completing the requisite service period, all or a portion of their awards are forfeited and the previously recognized compensation cost is reversed. If an employee provides the requisite service through the end of the performance period, but the performance measure is not met, following authoritative guidance for awards with a market condition, previously recognized compensation cost is not reversed. The fair value of performance share awards is estimated using a Monte Carlo simulation model. For performance shares granted in 2015 , the following assumptions were used in our Monte Carlo model: Closing price of stock on date of grant $ 61.75 Risk free rate 0.99 % Measurement period 3 years Volatility 28 % In addition to the above assumptions, the dividend yields for all companies were assumed to be zero since dividends are included in the definition of total shareholder return. A summary of the status of outstanding performance share awards as of December 31, 2015 , 2014 and 2013 , and changes during those years, is presented below: 2015 2014 2013 Shares Weighted Average Grant Date Fair Value Shares Weighted Average Grant Date Fair Value Shares Weighted Average Grant Date Fair Value Outstanding share awards at January 1 300,864 $ 59.77 259,841 $ 50.87 392,655 $ 44.67 Granted 47,513 62.05 54,379 105.08 124,513 63.46 Settled (245,525 ) 50.43 — — (246,592 ) 47.19 Forfeited (10,289 ) 73.61 (13,356 ) 71.03 (10,735 ) 54.87 Outstanding share awards at December 31 92,563 84.18 300,864 59.77 259,841 50.87 Aggregate intrinsic value (in thousands) $ 4,214 $ 20,624 $ 13,642 On December 31, 2015, the three-year performance period for 107,750 performance shares granted in 2013 ended. The requisite market condition performance measure was not met, and as such no shares were paid or issued under these awards. On December 31, 2014, the performance period for 137,775 outstanding performance shares granted in 2012 ended. Those performance shares were settled and distributed in the first quarter of 2015. The number of shares actually settled, as a percentage of the outstanding amount, was 106.9% . After adjusting for the related minimum tax withholdings, a net 97,921 shares were issued in the first quarter of 2015. The related minimum tax withholdings payment made during 2015 in connection with issued shares was $3.1 million . As of December 31, 2015 , there was $3.1 million of unrecognized compensation cost related to outstanding performance share awards. The cost is expected to be recognized over a weighted average period of 1.3 years. STOCK OPTIONS Beginning in 2014, stock options were granted to certain employees under our Stock Plan. The stock options are generally subject to a vesting period of one to three years , with generally the same service period. Upon vesting, the holder is entitled to purchase a specified number of shares of Clearwater Paper common stock at a price per share equal to the closing market price of Clearwater Paper common stock on the date of grant. The options are exercisable for ten years from the date of grant. Stock options granted under our Stock Plan do not represent common stock, and therefore the holders do not have voting rights unless and until shares have been issued to the employee. The fair value of stock option awards was determined using a Black-Scholes option-pricing model. The Black-Scholes model utilizes a range of assumptions related to dividend yield, volatility, risk-free interest rate and employee exercise behavior. Expected volatility is based on Clearwater Paper's historical stock prices. The risk-free interest rate is based on constant maturity treasury rates with maturities matching the options' expected life on the grant date. The expected life, estimated in accordance with Securities and Exchange Commission Staff Accounting Bulletin 110, is the approximate mid-point between the expected vesting time and the remaining contractual life. The weighted-average fair value of stock options granted in 2015 on the grant date was estimated at $20.82 per option based on the following assumptions: Volatility 30 % Risk-free interest rate 1.79 % Expected life-years 6.4 A summary of the status of outstanding stock option awards as of December 31, 2015 , and changes during the year, is presented below: 2015 2014 Shares Weighted Average Grant Date Fair Value Shares Weighted Average Grant Date Fair Value Outstanding options at January 1 150,580 $ 66.84 — $ — Granted 142,542 61.93 163,137 66.85 Forfeited (15,429 ) 64.12 (12,557 ) 66.97 Outstanding options at December 31 277,693 64.47 150,580 66.84 Aggregate intrinsic value (in thousands) $ — $ 258 As of December 31, 2015 , there was $2.6 million of unrecognized compensation cost related to nonvested stock options. The cost is expected to be recognized over a weighted average period of 1.3 years. DIRECTOR AWARDS In connection with joining our Board of Directors, in January 2009 our outside directors at that time were granted an award of phantom common stock units, which were credited to an account established on behalf of each director and vested ratably over a three -year period with the final vesting in January 2012. Subsequent equity awards have been granted annually in May, or on a pro-rata basis as applicable, to our outside directors in the form of phantom common stock units as part of their annual compensation, which are credited to their accounts. These awards vest ratably over a one -year period. These accounts will be credited with additional phantom common stock units equal in value to dividends paid, if any, on the same amount of common stock. Upon separation from service as a director, the vested portion of the phantom common stock units held by the director in a stock unit account are converted to cash based upon the then market price of the common stock and paid to the director. Due to its cash-settlement feature, we account for these awards as liabilities rather than equity and recognize the equity-based compensation expense or income at the end of each reporting period based on the portion of the award that is vested and the increase or decrease in the value of our common stock. We recorded director equity-based compensation benefit totaling $4.1 million for the year ended December 31, 2015 , and director equity-based compensation expense totaling $4.6 million and $4.1 million for the years ended December 31, 2014 and 2013 , respectively. At December 31, 2015 , the liability amounts associated with director equity-based compensation were all included in "Other long-term obligations" on our Consolidated Balance Sheet and totaled $9.4 million . At December 31, 2014, the liability amounts associated with director equity-based compensation included in "Other long-term obligations" and "Accounts payable and accrued liabilities" on our Consolidated Balance Sheet were $13.5 million and $1.4 million , respectively.

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2015
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements The estimated fair values of our financial instruments as of our balance sheet dates are presented below: December 31, 2015 December 31, 2014 (In thousands) Carrying Amount Fair Value Carrying Amount Fair Value Cash, short-term investments and restricted cash (Level 1) $ 8,130 $ 8,130 $ 81,101 $ 81,101 Long-term debt (Level 1) 575,000 558,250 575,000 558,000 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. Cash, short-term investments, restricted cash and long-term debt are the only items measured at fair value on a recurring basis. The carrying amount of our short-term investments approximates fair value due to their very short maturity periods, and such investments are at or near market yields. We do not have any financial assets measured at fair value on a nonrecurring basis. Nonfinancial assets measured at fair value on a nonrecurring basis include items such as long-lived assets held and used that are measured at fair value resulting from impairment, if deemed necessary.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2015
Additional information [Abstract]
Commitments and Contingencies	Commitments and Contingencies LEASE COMMITMENTS Our operating leases cover manufacturing, office, warehouse and distribution space, equipment and vehicles, which expire at various dates through 2028 . Additionally, we have capital leases related to our North Carolina converting and manufacturing facilities. As leases expire, it can be expected that, in the normal course of business, certain leases will be renewed or replaced. As of December 31, 2015 , under current operating and capital lease contracts, we had future minimum lease payments as follows: (In thousands) Capital Operating 2016 $ 2,576 $ 12,990 2017 2,623 8,490 2018 2,670 6,697 2019 2,697 3,474 2020 2,661 2,195 Thereafter 29,532 6,100 Total future minimum lease payments $ 42,759 $ 39,946 Less interest portion (19,258 ) Present value of future minimum lease payments $ 23,501 Rent expense for operating leases was $14.8 million , $18.6 million and $19.4 million for the years ended December 31, 2015 , 2014 and 2013 , respectively.

Segment Information

Segment Information	12 Months Ended
	Dec. 31, 2015
Segment Reporting [Abstract]
Segment Information	Segment Information We are organized in two reportable operating segments: Consumer Products and Pulp and Paperboard. The following is a tabular presentation of business segment information for each of the past three years. Corporate information is included to reconcile segment data to the financial statements. (In thousands) 2015 2014 2013 Segment net sales 1 : Consumer Products $ 959,894 $ 1,183,385 $ 1,149,692 Pulp and Paperboard 792,507 783,754 740,138 Total segment net sales $ 1,752,401 $ 1,967,139 $ 1,889,830 Operating income: Consumer Products $ 54,437 $ 34,131 $ 52,799 Gain (loss) on divested assets 2 1,267 (40,159 ) — Pulp and Paperboard 120,861 144,171 95,781 176,565 138,143 148,580 Corporate (52,895 ) (58,332 ) (49,252 ) Income from operations $ 123,670 $ 79,811 $ 99,328 Depreciation and amortization: Consumer Products $ 54,595 $ 61,504 $ 65,197 Pulp and Paperboard 27,204 25,452 23,266 Corporate 2,933 3,189 1,809 Total depreciation and amortization $ 84,732 $ 90,145 $ 90,272 Assets: Consumer Products $ 1,046,170 $ 1,037,912 $ 1,215,919 Pulp and Paperboard 423,694 413,143 359,735 1,469,864 1,451,055 1,575,654 Corporate (3) 57,505 128,094 159,581 Total assets $ 1,527,369 $ 1,579,149 $ 1,735,235 Capital expenditures: Consumer Products $ 55,594 $ 43,562 $ 46,647 Pulp and Paperboard 67,929 45,146 30,846 123,523 88,708 77,493 Corporate 10,581 10,892 9,015 Total capital expenditures $ 134,104 $ 99,600 $ 86,508 1 In 2013, pulp not utilized internally was sold by the Pulp and Paperboard segment to external customers resulting in net sales of $5.8 million . Commencing in 2014, the majority of excess pulp is sold by the Consumer Products segment and during 2015 and 2014 totaled $1.4 million and $2.1 million , respectively. 2 These costs relate to the sale of our Consumer Products segment’s specialty business and mills. For additional discussion, see Note 4, “Divested Assets”. 3 Certain 2014 and 2013 Corporate assets were reclassified to conform with the 2015 presentation. See Note 3, "Recently Adopted and Prospective Accounting Standards." Our manufacturing facilities and all other assets are located within the continental United States. We sell and ship our products to customers in many foreign countries. Geographic information regarding our net sales is summarized as follows: (In thousands) 2015 2014 2013 United States $ 1,653,208 $ 1,840,726 $ 1,751,001 Japan 59,463 63,831 67,728 Korea 10,016 11,105 10,899 Canada 6,896 25,411 26,161 Australia 5,578 7,219 7,924 China 843 1,876 5,404 Other foreign countries 16,397 16,971 20,713 Total net sales $ 1,752,401 $ 1,967,139 $ 1,889,830

Financial Results by Quarter

Financial Results by Quarter	12 Months Ended
	Dec. 31, 2015
Quarterly Financial Information Disclosure [Abstract]
Financial Results by Quarter	Financial Results by Quarter (Unaudited) Three Months Ended (In thousands— except per-share amounts) March 31 June 30 September 30 December 31 2015 2014 2015 2014 2015 2014 2015 2014 Net sales $ 434,026 $ 484,920 $ 444,558 $ 498,759 $ 442,222 $ 511,142 $ 431,595 $ 472,318 Costs and expenses: Cost of sales (389,832 ) (426,629 ) (384,347 ) (434,111 ) (373,892 ) (434,457 ) (364,778 ) (413,643 ) Selling, general and administrative expenses (29,088 ) (33,514 ) (29,469 ) (31,565 ) (28,284 ) (31,817 ) (30,308 ) (33,206 ) Gain (loss) on divested assets 131 — 1,331 — — — (195 ) (40,159 ) Impairment of assets — (4,259 ) — — — (890 ) — (3,078 ) Total operating costs and expenses (418,789 ) (464,402 ) (412,485 ) (465,676 ) (402,176 ) (467,164 ) (395,281 ) (490,086 ) Income (loss) from operations 15,237 20,518 32,073 33,083 40,046 43,978 36,314 (17,768 ) Net earnings (loss) $ 5,757 $ 6,226 $ 15,597 $ 12,453 $ 23,064 $ 6,253 $ 11,565 $ (27,247 ) Net earnings (loss) per common share Basic $ 0.30 $ 0.30 $ 0.82 $ 0.61 $ 1.22 $ 0.32 $ 0.65 $ (1.39 ) Diluted 0.30 0.29 0.81 0.61 1.21 0.31 0.65 (1.39 )

Supplemental Guarantor Financia

Supplemental Guarantor Financial Information	12 Months Ended
	Dec. 31, 2015
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. 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) Twelve Months Ended December 31, 2015 Guarantor Non-Guarantor (In thousands) Issuer Subsidiaries Subsidiaries Eliminations Total Net sales $ 1,683,890 $ 291,270 $ — $ (222,759 ) $ 1,752,401 Cost and expenses: Cost of sales (1,458,121 ) (277,487 ) — 222,759 (1,512,849 ) Selling, general and administrative expenses (108,414 ) (8,735 ) — — (117,149 ) Gain on divested assets — 1,267 — — 1,267 Total operating costs and expenses (1,566,535 ) (284,955 ) — 222,759 (1,628,731 ) Income from operations 117,355 6,315 — — 123,670 Interest expense, net (31,067 ) (115 ) — — (31,182 ) Earnings before income taxes 86,288 6,200 — — 92,488 Income tax provision (32,371 ) (3,724 ) — (410 ) (36,505 ) Equity in earnings of subsidiary 2,476 — — (2,476 ) — Net earnings $ 56,393 $ 2,476 $ — $ (2,886 ) $ 55,983 Other comprehensive income, net of tax 15,315 — — — 15,315 Comprehensive income $ 71,708 $ 2,476 $ — $ (2,886 ) $ 71,298 Clearwater Paper Corporation Consolidating Statement of Operations and Comprehensive Income (Loss) Twelve Months Ended December 31, 2014 Guarantor Non-Guarantor (In thousands) Issuer Subsidiaries Subsidiaries Eliminations Total Net sales $ 1,573,912 $ 531,520 $ 43,929 $ (182,222 ) $ 1,967,139 Cost and expenses: Cost of sales (1,321,143 ) (526,192 ) (43,727 ) 182,222 (1,708,840 ) Selling, general and administrative expenses (107,141 ) (22,747 ) (214 ) — (130,102 ) Loss on divested assets — (40,159 ) — — (40,159 ) Impairment of assets — (8,227 ) — — (8,227 ) Total operating costs and expenses (1,428,284 ) (597,325 ) (43,941 ) 182,222 (1,887,328 ) Income (loss) from operations 145,628 (65,805 ) (12 ) — 79,811 Interest expense, net (39,091 ) (59 ) — — (39,150 ) Debt retirement costs (24,420 ) — — — (24,420 ) Earnings (loss) before income taxes 82,117 (65,864 ) (12 ) — 16,241 Income tax (provision) benefit (47,694 ) 7,439 (516 ) 22,215 (18,556 ) Equity in loss of subsidiary (58,953 ) (528 ) — 59,481 — Net loss $ (24,530 ) $ (58,953 ) $ (528 ) $ 81,696 $ (2,315 ) Other comprehensive loss, net of tax (12,770 ) — — — (12,770 ) Comprehensive loss $ (37,300 ) $ (58,953 ) $ (528 ) $ 81,696 $ (15,085 ) Clearwater Paper Corporation Consolidating Statement of Operations and Comprehensive Income (Loss) Twelve Months Ended December 31, 2013 Guarantor Non-Guarantor (In thousands) Issuer Subsidiaries Subsidiaries Eliminations Total Net sales $ 1,474,103 $ 565,783 $ 54,978 $ (205,034 ) $ 1,889,830 Cost and expenses: Cost of sales (1,269,107 ) (553,006 ) (54,292 ) 205,034 (1,671,371 ) Selling, general and administrative expenses (94,861 ) (22,918 ) (1,352 ) — (119,131 ) Total operating costs and expenses (1,363,968 ) (575,924 ) (55,644 ) 205,034 (1,790,502 ) Income (loss) from operations 110,135 (10,141 ) (666 ) — 99,328 Interest expense, net (44,031 ) (5 ) — — (44,036 ) Debt retirement costs (17,058 ) — — — (17,058 ) Earnings (loss) before income taxes 49,046 (10,146 ) (666 ) — 38,234 Income tax benefit (provision) 61,778 (4,420 ) (138 ) 11,501 68,721 Equity in loss of subsidiary (15,370 ) (804 ) — 16,174 — Net earnings (loss) $ 95,454 $ (15,370 ) $ (804 ) $ 27,675 $ 106,955 Other comprehensive income, net of tax 57,600 — — — 57,600 Comprehensive income (loss) $ 153,054 $ (15,370 ) $ (804 ) $ 27,675 $ 164,555 Clearwater Paper Corporation Consolidating Balance Sheet At December 31, 2015 (In thousands) Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Total ASSETS Current assets: Cash $ 5,610 $ — $ — $ — $ 5,610 Restricted cash 2,270 — — — 2,270 Short-term investments 250 — — — 250 Receivables, net 123,131 15,921 — — 139,052 Taxes receivable 16,221 (1,370 ) — — 14,851 Inventories 219,130 36,443 — — 255,573 Other current assets 8,838 493 — — 9,331 Total current assets 375,450 51,487 — — 426,937 Property, plant and equipment, net 719,436 147,102 — — 866,538 Goodwill 209,087 — — — 209,087 Intangible assets, net 4,180 15,810 — — 19,990 Intercompany receivable (payable) 14,013 (15,151 ) — 1,138 — Investment in subsidiary 139,758 — — (139,758 ) — Pension assets 596 — — — 596 Other assets, net 1 4,142 79 — — 4,221 TOTAL ASSETS $ 1,466,662 $ 199,327 $ — $ (138,620 ) $ 1,527,369 LIABILITIES AND STOCKHOLDERS’ EQUITY Current liabilities: Accounts payable and accrued liabilities $ 196,891 $ 23,477 $ — $ — $ 220,368 Current liability for pensions and other postretirement employee benefits 7,559 — — — 7,559 Total current liabilities 204,450 23,477 — — 227,927 Long-term debt 568,987 — — — 568,987 Liability for pensions and other postretirement employee benefits 89,057 — — — 89,057 Other long-term obligations 46,182 556 — — 46,738 Accrued taxes 874 802 — — 1,676 Deferred tax liabilities 82,246 34,734 — 1,138 118,118 Accumulated other comprehensive loss, net of tax (55,548 ) — — — (55,548 ) Stockholders' equity excluding accumulated other comprehensive loss 530,414 139,758 — (139,758 ) 530,414 TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY $ 1,466,662 $ 199,327 $ — $ (138,620 ) $ 1,527,369 1 Current deferred tax assets were classified as non-current in 2015 due to the prospective adoption of ASU 2015-17. See Note 3, "Recently Adopted and Prospective Accounting Standards." Clearwater Paper Corporation Consolidating Balance Sheet At December 31, 2014 (In thousands) Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Total ASSETS Current assets: Cash $ 27,331 $ — $ — $ — $ 27,331 Restricted cash 1,500 — — — 1,500 Short-term investments 50,000 — — — 50,000 Receivables, net 117,970 16,557 — (613 ) 133,914 Taxes receivable 6,760 (15,758 ) — 10,253 1,255 Inventories 246,210 40,416 — — 286,626 Deferred tax assets 14,733 5,206 — 1,821 21,760 Other current assets 1 2,967 457 — — 3,424 Total current assets 467,471 46,878 — 11,461 525,810 Property, plant and equipment, net 657,369 153,618 — — 810,987 Goodwill 209,087 — — — 209,087 Intangible assets, net 5,224 19,732 — — 24,956 Intercompany receivable (payable) 33,703 (21,629 ) — (12,074 ) — Investment in subsidiary 137,282 — — (137,282 ) — Pension assets 4,738 — — — 4,738 Other assets, net 1 2,484 1,087 — — 3,571 TOTAL ASSETS $ 1,517,358 $ 199,686 $ — $ (137,895 ) $ 1,579,149 LIABILITIES AND STOCKHOLDERS’ EQUITY Current liabilities: Accounts payable and accrued liabilities $ 193,326 $ 23,113 $ — $ (613 ) $ 215,826 Current liability for pensions and other postretirement employee benefits 7,915 — — — 7,915 Total current liabilities 201,241 23,113 — (613 ) 223,741 Long-term debt 1 568,221 — — — 568,221 Liability for pensions and other postretirement employee benefits 118,464 — — — 118,464 Other long-term obligations 56,029 827 — — 56,856 Accrued taxes 1,902 794 — — 2,696 Deferred tax liabilities 73,964 37,670 — — 111,634 Accumulated other comprehensive loss, net of tax (70,863 ) — — — (70,863 ) Stockholders’ equity excluding accumulated other comprehensive loss 568,400 137,282 — (137,282 ) 568,400 TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY $ 1,517,358 $ 199,686 $ — $ (137,895 ) $ 1,579,149 1 Due to the retrospective adoption of ASU 2015-03, debt issuance costs in 2014 were reclassified to conform with the 2015 presentation. See Note 3, "Recently Adopted and Prospective Accounting Standards." Clearwater Paper Corporation Consolidating Statement of Cash Flows Twelve Months Ended December 31, 2015 (In thousands) Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Total CASH FLOWS FROM OPERATING ACTIVITIES Net earnings $ 56,393 $ 2,476 $ — $ (2,886 ) $ 55,983 Adjustments to reconcile net earnings to net cash flows from operating activities: Depreciation and amortization 65,078 19,654 — — 84,732 Equity-based compensation expense 4,557 — — — 4,557 Deferred tax provision 9,944 3,178 — 2,959 16,081 Employee benefit plans 3,011 — — — 3,011 Deferred issuance costs and discounts on long-term debt 928 — — — 928 Disposal of plant and equipment, net 1,587 (95 ) — — 1,492 Non-cash adjustments to unrecognized taxes (1,028 ) 8 — — (1,020 ) Changes in working capital, net 11,809 3,032 — — 14,841 Change in taxes receivable, net (9,461 ) (14,388 ) — 10,253 (13,596 ) Excess tax benefits from equity-based payment arrangements (1,433 ) — — — (1,433 ) Funding of qualified pension plans (3,179 ) — — — (3,179 ) Other, net (1,591 ) (1,131 ) — — (2,722 ) Net cash flows from operating activities 136,615 12,734 — 10,326 159,675 CASH FLOWS FROM INVESTING ACTIVITIES Change in short-term investments, net 49,750 — — — 49,750 Additions to plant and equipment (121,720 ) (7,182 ) — — (128,902 ) Proceeds from the sale of assets — 604 — — 604 Net cash flows from investing activities (71,970 ) (6,578 ) — — (78,548 ) CASH FLOWS FROM FINANCING ACTIVITIES Purchase of treasury stock (99,990 ) — — — (99,990 ) Investment from (to) parent 16,482 (6,156 ) — (10,326 ) — Payment of tax withholdings on equity- based payment arrangements (4,152 ) — — — (4,152 ) Excess tax benefits from equity-based payment arrangements 1,433 — — — 1,433 Other, net (139 ) — — — (139 ) Net cash flows from financing activities (86,366 ) (6,156 ) — (10,326 ) (102,848 ) Decrease in cash (21,721 ) — — — (21,721 ) Cash at beginning of period 27,331 — — — 27,331 Cash at end of period $ 5,610 $ — $ — $ — $ 5,610 Clearwater Paper Corporation Consolidating Statement of Cash Flows Twelve Months Ended December 31, 2014 (In thousands) Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Total CASH FLOWS FROM OPERATING ACTIVITIES Net loss $ (24,530 ) $ (58,953 ) $ (528 ) $ 81,696 $ (2,315 ) Adjustments to reconcile net loss to net cash flows from operating activities: Depreciation and amortization 59,373 28,468 2,304 — 90,145 Equity-based compensation expense 12,790 — — — 12,790 Impairment of assets — 8,227 — — 8,227 Deferred tax provision (benefit) 50,943 (21,921 ) (2,538 ) (12,671 ) 13,813 Employee benefit plans 2,115 — — — 2,115 Deferred issuance costs and discounts on long-term debt 6,141 — — — 6,141 Loss on divestiture of assets — 29,059 — — 29,059 Disposal of plant and equipment, net 471 488 — — 959 Non-cash adjustments to unrecognized taxes 472 173 (317 ) — 328 Changes in working capital, net (8,162 ) (4,711 ) 625 — (12,248 ) Change in taxes receivable, net (3,051 ) 79 121 12,099 9,248 Excess tax benefits from equity-based payment arrangements (864 ) — — — (864 ) Funding of qualified pension plans (16,955 ) — — — (16,955 ) Other, net (636 ) (707 ) — — (1,343 ) Net cash flows from operating activities 78,107 (19,798 ) (333 ) 81,124 139,100 CASH FLOWS FROM INVESTING ACTIVITIES Change in short-term investments, net 20,000 — — — 20,000 Additions to plant and equipment (73,223 ) (19,450 ) (355 ) — (93,028 ) Net proceeds from divested assets 107,740 — — — 107,740 Proceeds from the sale of assets 38 937 — — 975 Net cash flows from investing activities 54,555 (18,513 ) (355 ) — 35,687 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 47,527 38,311 (4,714 ) (81,124 ) — Payments for long-term debt issuance costs (3,002 ) — — — (3,002 ) Payment of tax withholdings on equity-based payment arrangements (1,523 ) — — — (1,523 ) Excess tax benefits from equity-based payment arrangements 864 — — — 864 Other, net 7,530 — — — 7,530 Net cash flows from financing activities (123,604 ) 38,311 (4,714 ) (81,124 ) (171,131 ) Increase (decrease) in cash 9,058 — (5,402 ) — 3,656 Cash at beginning of period 18,273 — 5,402 — 23,675 Cash at end of period $ 27,331 $ — $ — $ — $ 27,331 Clearwater Paper Corporation Consolidating Statement of Cash Flows Twelve Months Ended December 31, 2013 (In thousands) Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Total CASH FLOWS FROM OPERATING ACTIVITIES Net earnings (loss) $ 95,454 $ (15,370 ) $ (804 ) $ 27,675 $ 106,955 Adjustments to reconcile net earnings (loss) to net cash flows from operating activities: Depreciation and amortization 54,291 33,712 2,269 — 90,272 Equity-based compensation expense 10,960 — — — 10,960 Deferred tax provision (benefit) 3,185 (9,072 ) (125 ) 11,641 5,629 Employee benefit plans 10,131 — — — 10,131 Deferred issuance costs and discounts on long-term debt 4,964 — — — 4,964 Disposal of plant and equipment, net 201 1,291 1 — 1,493 Non-cash adjustments to unrecognized taxes (73,885 ) (860 ) 6 — (74,739 ) Changes in working capital, net (31,256 ) 11,747 4,487 — (15,022 ) Change in taxes receivable, net 17,003 15,998 (324 ) (22,352 ) 10,325 Funding of qualified pension plans (15,050 ) — — — (15,050 ) Other, net (452 ) 891 — — 439 Net cash flows from operating activities 75,546 38,337 5,510 16,964 136,357 CASH FLOWS FROM INVESTING ACTIVITIES Change in short-term investments, net (50,000 ) — — — (50,000 ) Additions to plant and equipment (65,708 ) (22,562 ) (2,323 ) — (90,593 ) Net cash flows from investing activities (115,708 ) (22,562 ) (2,323 ) — (140,593 ) 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 (100,000 ) — — — (100,000 ) Investment from (to) parent 31,998 (15,780 ) 746 (16,964 ) — Payments for long-term debt issuance costs (4,837 ) — — — (4,837 ) Payment of tax withholdings on equity-based payment arrangements (4,831 ) — — — (4,831 ) Net cash flows from financing activities 47,330 (15,780 ) 746 (16,964 ) 15,332 Increase (decrease) in cash 7,168 (5 ) 3,933 — 11,096 Cash at beginning of period 11,105 5 1,469 — 12,579 Cash at end of period $ 18,273 $ — $ 5,402 $ — $ 23,675

Summary of Significant Accout30

Summary of Significant Accouting Policies Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
SIGNIFICANT ESTIMATES	SIGNIFICANT ESTIMATES The preparation of financial statements in conformity with accounting principles generally accepted in the U.S., which we refer to in this report as 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 period. Significant areas requiring the use of estimates and measurement of uncertainty include determination of valuation for deferred tax assets, uncertain income tax positions, assessment of impairment of long-lived assets and goodwill, assessment of environmental matters, allocation of purchase price and fair value estimates for business combinations, equity-based compensation and pension and postretirement obligation assumptions. Actual results could differ from those estimates and assumptions.
SHORT-TERM INVESTMENTS AND RESTRICTED CASH	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 December 31, 2015 , we had $2.3 million of restricted cash classified as current on our Consolidated Balance Sheet. As of December 31, 2014 , we had $1.5 million of restricted cash classified as current and $2.3 million of restricted cash classified as non-current 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 both December 31, 2015 and 2014 , we had allowances for doubtful accounts of $1.4 million . Bad debt expense, net, charged to selling, general and administrative expenses during 2015 , 2014 and 2013 was $0.2 million , $0.1 million and $1.5 million , respectively. All other activity impacting the allowance for doubtful accounts was immaterial for all periods.
PROPERTY, PLANT AND EQUIPMENT	PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment are stated at cost, including assets acquired under capital lease obligations and any interest costs capitalized, less accumulated depreciation. Depreciation of buildings, equipment and other depreciable assets is determined using the straight-line method. Estimated useful lives generally range from 10 to 40 years for land improvements; 10 to 40 years for buildings and improvements; 5 to 25 years for machinery and equipment; and 2 to 15 years for office and other equipment. Assets we acquire through business combinations have estimated lives that are typically shorter than the assets we construct or buy new. We review the carrying value of our property, plant and equipment for impairment when events or changes in circumstances indicate that the carrying amount of those assets may not be recoverable. An impairment of property, plant and equipment exists when the carrying value is not considered to be recoverable through future undiscounted cash flows from operations and the carrying value of the assets exceeds the estimated fair value. During the first quarter of 2014, we permanently closed our Consumer Products segment's Long Island converting and distribution facility, the Long Island Closure. As a result of this closure, we impaired certain plant and equipment. In addition, as a result of the December 30, 2014, sale of our specialty business and mills, the Specialty Business Sale, certain property, plant and equipment associated with the divested mills were written off and included in our loss on divested assets. See Note 4, "Asset Divestiture" and Note 6, "Property, Plant and Equipment" for further discussion.
Intangible Assets, Finite-Lived, Policy [Policy Text Block]	INTANGIBLE ASSETS We use estimates in determining and assigning the fair value of the useful lives of intangible assets, the amount and timing of related future cash flows and fair values of the related operations. Our intangible assets have definite lives and are amortized over their estimated useful lives. We assess our intangible assets for impairment annually and when events or changes in circumstances indicate that the carrying amount may not be recoverable. We recorded intangible assets as a result of our acquisition of Cellu Tissue Holdings, Inc., or Cellu Tissue, on December 27, 2010. We also recorded intangible assets as a result of our December 2012 acquisition of a wood chipping facility. As a result of the Long Island Closure, we impaired certain intangible assets. In addition, during the fourth quarter of 2014 we determined that a customer relationship intangible asset related to our Pulp and Paperboard segment's wood chipping facility was fully impaired. Finally, as a result of the Specialty Business Sale, certain intangible assets associated with the divested mills were written off and included in our loss on divested assets. See Note 4, "Asset Divestiture" and Note 7, "Goodwill and Intangible Assets" for further discussion.
GOODWILL AND INTANGIBLES	GOODWILL Goodwill from an acquisition represents the excess of the cost of a business acquired over the net of the amounts assigned to assets acquired, including identifiable intangible assets and liabilities assumed. We use estimates in determining and assigning the fair value of goodwill, including the amount and timing of related future cash flows and fair values of the related operations. Goodwill is not amortized but is tested for impairment annually as of November 1, as well as any time when events suggest impairment may have occurred. In the event the carrying value of the reporting unit in which our goodwill is assigned exceeds the estimated fair value of that reporting unit, an impairment loss would be recognized to the extent the carrying amount of the reporting unit exceeds its implied fair value. We recorded $229.5 million of goodwill in connection with our acquisition of Cellu Tissue in December 2010 . All of the recorded goodwill was assigned to our Consumer Products segment and reporting unit. As a result of the Specialty Business Sale, a portion of goodwill was allocated to the divested mills and included in our loss on divested assets, see Note 4, "Asset Divestiture" and Note 7, "Goodwill and Intangible Assets" for further discussion. As of December 31, 2015 and 2014, we had $209.1 million of goodwill included on our Consolidated Balance Sheet.
PENSION AND OTHER POSTRETIREMENT PLANS, POLICY [Policy Text Block]	PENSION AND OTHER POSTRETIREMENT EMPLOYEE BENEFITS The determination of pension plan expense and the requirements for funding our pension plans are based on a number of actuarial assumptions. Three critical assumptions are the discount rate applied to pension plan obligations, the rate of return on plan assets and mortality rates. For other postretirement employee benefit, or OPEB, plans, which provide certain health care and life insurance benefits to qualified retired employees, critical assumptions in determining OPEB expense are the discount rate applied to benefit obligations, the assumed health care cost trend rates used in the calculation of benefit obligations and mortality rates. We also participate in multiemployer defined benefit pension plans. We make contributions to these multiemployer plans, as well as make contributions to a trust fund established to provide retiree medical benefits for a portion of these employees. The discount rate used in the determination of pension benefit obligations and pension expense is determined based on a review of long-term high-grade bonds and management's expectations. To determine the expected long-term rate of return on pension assets, we employ a process that analyzes historical long-term returns for various investment categories, as measured by appropriate indices. These indices are weighted based upon the extent to which plan assets are invested in the particular categories in arriving at our determination of a composite expected return. An increase in the discount rate or the rate of expected return on plan assets, all other assumptions remaining the same, would decrease pension plan expense, and conversely, a decrease in either of these measures would increase plan expense. The actual rates of return on plan assets may vary significantly from the assumptions used because of unanticipated changes in financial markets. The estimated net loss and prior service cost (credit) for the defined benefit pension and OPEB plans is amortized from accumulated other comprehensive loss into net periodic cost (benefit) in accordance with current accounting guidance. Periodic pension and OPEB expenses are included in “Cost of sales” and “Selling, general and administrative expenses” in the Consolidated Statements of Operations. The expense is allocated to all business segments. In accordance with current accounting guidance governing defined benefit pension and other postretirement plans, at December 31, 2015 and 2014 , long-term assets are recorded for overfunded single-employer plans and liabilities are recorded for underfunded single-employer plans. The funded status of a benefit plan is measured as the difference between plan assets at fair value and the projected benefit obligation. For underfunded single-employer plans, the estimated liability to be payable in the next twelve months is recorded as a current liability, with the remaining portion recorded as a long-term liability.
INCOME TAXES	INCOME TAXES Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the consolidated financial statement carrying amounts of existing assets and liabilities and their respective tax basis and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The determination of our provision for income taxes requires significant judgment, the use of estimates, and the interpretation and application of complex tax laws. Significant judgment is required in assessing the timing and amounts of deductible and taxable items and the probability of sustaining uncertain tax positions. The benefits of uncertain tax positions are recorded in our consolidated financial statements only after determining a more-likely-than-not probability that the uncertain tax positions will withstand challenge, if any, from tax authorities. When facts and circumstances change, we reassess these probabilities and record any changes in the consolidated financial statements as appropriate .
REVENUE RECOGNITION	REVENUE RECOGNITION We recognize net sales when there is persuasive evidence of a sales agreement, the price to the customer is fixed and determinable, collection is reasonably assured, and title and the risk of loss passes to the customer. Shipping terms generally indicate when title and the risk of loss have passed. Revenue is recognized at shipment for sales when shipping terms are free on board, or FOB, shipping point. For sales where shipping terms are FOB destination, revenue is recognized when the goods are received by the customer. Revenue from both domestic and foreign sales of our products can involve shipping terms of either FOB shipping point or FOB destination or other shipping terms, depending upon the sales agreement with the customer. We had one customer in the Consumer Products segment, the Kroger Company, that accounted for approximately $215 million , or 12.3% , of our total company net sales in 2015 and approximately $204 million , or 10.8% , of our total company net sales in 2013. In 2014, we did not have any single customer that accounted for 10% or more of our total net sales. We provide for trade promotions, customer cash discounts, customer returns and other deductions as reductions to net sales in the same period as the related revenues are recognized. Provisions for these items are determined based on historical experience or specific customer arrangements. Revenue is recognized net of any sales taxes collected. Sales taxes, when collected, are recorded as a current liability and remitted to the appropriate governmental entities.
ENVIRONMENTAL	ENVIRONMENTAL As part of our corporate policy, we have an ongoing process to monitor, report on and comply with environmental requirements. Based on this ongoing process, accruals for environmental liabilities that are not within the scope of specific authoritative guidance related to accounting for asset retirement obligations or conditional asset retirement obligations are established in accordance with guidance related to accounting for contingencies. We estimate our environmental liabilities based on various assumptions and judgments, the specific nature of which varies in light of the particular facts and circumstances surrounding each environmental liability. These estimates typically reflect assumptions and judgments as to the probable nature, magnitude and timing of required investigation, remediation and monitoring activities and the probable cost of these activities. Currently, we are not aware of any material environmental liabilities and have accrued only for specific costs related to environmental matters that we have determined are probable and for which an amount can be reasonably estimated. Fees for professional services associated with environmental and legal issues are expensed as incurred.
STOCKHOLDERS' EQUITY	STOCKHOLDERS’ EQUITY On December 15, 2015, we announced that our Board of Directors had approved a new stock repurchase program authorizing the repurchase of up to $100 million of our common stock. The repurchase program authorizes 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 have no obligation to repurchase stock under this program and may suspend or terminate the program at any time. On December 15, 2014, we announced that our Board of Directors had approved a stock repurchase program authorizing the repurchase of up to $100 million of our common stock. We completed this program during the fourth quarter of 2015. In total, we repurchased 1,881,921 shares of our outstanding common stock at an average price of $53.13 per share under this program. On February 5, 2014, we announced that our Board of Directors had approved a stock repurchase program authorizing the repurchase of up to $100 million of our common stock. 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 under this program. On January 17, 2013, we announced that our Board of Directors had approved a stock repurchase program authorizing the repurchase of up to $100 million of our common stock, which was completed in 2013. Under this program, we repurchased 1,039,513 shares of our outstanding common stock under an accelerated stock buyback agreement with a major financial institution at an average price of $48.10 per share. We also made repurchases of 1,030,657 shares of our outstanding common stock on the open market at a total cost of $50 million , representing an average price of $48.51 per share, under this program.
DERIVATIVES	DERIVATIVES We had no activity during the years ended December 31, 2015 , 2014 and 2013 that required hedge or derivative accounting treatment. However, to partially mitigate our exposure to market risk for changes in utility commodity pricing, we use firm price contracts to supply a portion of the natural gas requirements for our manufacturing facilities. As of December 31, 2015 , these contracts covered approximately 44% of the expected average monthly requirements for 2016, including approximately 59% of the expected average monthly requirements for the first quarter. For the years ended December 31, 2015 , 2014 and 2013 , approximately 57% , 58% and 16% , respectively, of our natural gas volumes were supplied through firm price contracts. These contracts qualify for treatment as “normal purchases or normal sales” under authoritative guidance and thus require no mark-to-market adjustment.

Inventories Inventories (Polici

Inventories Inventories (Policies)	12 Months Ended
	Dec. 31, 2015
Inventory Disclosure [Abstract]
Inventory, Policy [Policy Text Block]	At December 31, 2015 , our inventories are stated at the lower of market or current average cost using the average cost method.

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2015
Inventory Disclosure [Abstract]
Inventories	(In thousands) December 31, 2015 December 31, 2014 Pulp, paperboard and tissue products $ 156,055 $ 188,760 Materials and supplies 80,020 74,916 Logs, pulpwood, chips and sawdust 19,498 22,950 $ 255,573 $ 286,626

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	(In thousands) December 31, 2015 December 31, 2014 Machinery and equipment $ 1,879,890 $ 1,830,245 Buildings and improvements 320,808 311,468 Land improvements 46,843 46,652 Office and other equipment 34,903 21,832 Land 7,266 7,221 Construction in progress 88,964 43,668 $ 2,378,674 $ 2,261,086 Less accumulated depreciation and amortization (1,512,136 ) (1,450,099 ) $ 866,538 $ 810,987

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	Intangible assets at the balance sheet dates are comprised of the following : December 31, 2015 (Dollars in thousands, lives in years) Useful Life Historical Cost Accumulated Amortization Net Balance Customer relationships 9.0 $ 41,001 $ (22,778 ) $ 18,223 Trade names and trademarks 10.0 3,286 (1,643 ) 1,643 Non-compete agreements 5.0 574 (450 ) 124 Total intangible assets $ 44,861 $ (24,871 ) $ 19,990 December 31, 2014 (Dollars in thousands, lives in years) Useful Life Historical Cost Accumulated Amortization Net Balance Customer relationships 9.0 $ 41,001 $ (18,223 ) $ 22,778 Trade names and trademarks 10.0 3,286 (1,314 ) 1,972 Non-compete agreements 5.0 1,189 (983 ) 206 Total intangible assets $ 45,476 $ (20,520 ) $ 24,956
Estimated Future Amortization Expense Related to Intangible Assets	As of December 31, 2015 , estimated future amortization expense related to intangible assets is as follows (in thousands): Years ending December 31, Amount 2016 $ 4,946 2017 4,946 2018 4,884 2019 4,884 2020 330 Total $ 19,990

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Earnings (Loss) Before Income Taxes Composition in Each Tax Jurisdiction	Earnings (loss) before income taxes is comprised of the following amounts in each tax jurisdiction: (In thousands) 2015 2014 2013 United States $ 92,488 $ 16,253 $ 38,900 Canada — (12 ) (666 ) Earnings before income taxes $ 92,488 $ 16,241 $ 38,234
Provision (Benefit) for Income Taxes	The income tax provision (benefit) is comprised of the following: (In thousands) 2015 2014 2013 Current Federal $ 15,579 $ 2,355 $ (75,119 ) State 4,855 1,872 506 Foreign (10 ) 516 263 20,424 4,743 (74,350 ) Deferred Federal 13,006 11,432 10,177 State 3,075 2,381 (4,423 ) Foreign — — (125 ) 16,081 13,813 5,629 Income tax provision (benefit) $ 36,505 $ 18,556 $ (68,721 )
Income Tax Reconciliation	The income tax provision or benefit differs from the amount computed by applying the statutory federal income tax rate of 35.0% to earnings before income taxes due to the following: (In thousands) 2015 2014 2013 Computed expected tax provision $ 32,371 $ 5,685 $ 13,381 State and local taxes, net of federal income tax impact 4,175 1,543 1,279 Adjustment for state deferred tax rate 104 1,546 (762 ) State investment tax credits 1,146 (1,039 ) (2,263 ) Federal credits and net operating losses 4,010 (485 ) (10,234 ) Federal manufacturing deduction (1,873 ) (674 ) — Uncertain tax positions (1,020 ) 355 (69,144 ) Loss on divested assets — 10,554 — State attribute true up 1,167 (2,874 ) — New York state attribute true up — 1,654 — Change in valuation allowances (3,986 ) 2,346 (1,334 ) U.S. tax provision on foreign operations — — 67 Other, net 411 (55 ) 289 Income tax provision (benefit) $ 36,505 $ 18,556 $ (68,721 ) Effective tax rate 39.5 % 114.3 % (179.7 )%
Tax Effects of Significant Temporary Differences Creating Deferred Tax Assets and Liabilities	The tax effects of significant temporary differences creating deferred tax assets and liabilities at December 31 were: (In thousands) 2015 2014 Deferred tax assets: Employee benefits $ 8,611 $ 8,270 Postretirement employee benefits 28,125 40,940 Incentive compensation 8,334 9,354 Inventories 7,557 6,716 Pensions 10,460 7,238 Federal and state credit carryforwards 16,154 23,759 Net operating losses 1,578 3,192 Other 6,220 9,384 Total deferred tax assets $ 87,039 $ 108,853 Valuation allowance (11,983 ) (15,969 ) Deferred tax assets, net of valuation allowance $ 75,056 $ 92,884 Deferred tax liabilities: Plant and equipment $ (186,203 ) $ (178,531 ) Intangible assets (4,656 ) (4,227 ) Total deferred tax liabilities (190,859 ) (182,758 ) Net deferred tax liabilities $ (115,803 ) $ (89,874 ) Net deferred tax assets (liabilities) consist of: (In thousands) 2015 1 2014 Current deferred tax assets $ — $ 21,760 Current deferred tax liabilities — — Net current deferred tax assets — 21,760 Non-current deferred tax assets 2 2,315 71,124 Non-current deferred tax liabilities (118,118 ) (182,758 ) Net non-current deferred tax liabilities (115,803 ) (111,634 ) Net deferred tax liabilities $ (115,803 ) $ (89,874 ) 1 We adopted ASU 2015-17 effective December 31, 2015 on a prospective basis. Adoption of this ASU resulted in a reclassification of our net current deferred tax asset to the net non-current deferred tax assets and liabilities. No prior periods were retrospectively adjusted. 2 Included in "Other assets, net" on our accompanying December 31, 2015 Consolidated Balance Sheet.
Roll Forward of Unrecognized Tax Benefits and Associated Interest and Penalties Included in the Accrued Taxes line item in non-current liabilities	(In thousands) Gross Unrecognized Tax Benefits, Excluding Interest and Penalties Interest and Penalties Total Gross Unrecognized Tax Benefits Balance at January 1, 2014 $ 2,132 $ 526 $ 2,658 Decrease in prior year tax positions (157 ) (301 ) (458 ) Increase in current year tax positions 431 65 496 Balance at December 31, 2014 $ 2,406 $ 290 $ 2,696 Increase in prior year tax positions 2,479 45 2,524 Increase in current year tax positions 226 — 226 Reductions as a result of a lapse of the applicable statute of limitations (884 ) (114 ) (998 ) Balance at December 31, 2015 $ 4,227 $ 221 $ 4,448

Accounts Payable and Accrued 36

Accounts Payable and Accrued Liabilities (Tables)	12 Months Ended
	Dec. 31, 2015
Accounts Payable and Accrued Liabilities [Abstract]
Accounts Payable and Accrued Liabilities	Accounts Payable and Accrued Liabilities (In thousands) December 31, 2015 December 31, 2014 Trade accounts payable $ 128,045 $ 122,856 Accrued wages, salaries and employee benefits 43,997 41,880 Accrued interest 11,981 12,173 Accrued discounts and allowances 8,954 10,026 Accrued utilities 7,536 6,959 Accrued taxes other than income taxes payable 5,112 5,622 Other 14,743 16,310 $ 220,368 $ 215,826

Other Long-Term Obligations (Ta

Other Long-Term Obligations (Tables)	12 Months Ended
	Dec. 31, 2015
Disclosure Other Long Term Obligations [Abstract]
Other Long-Term Obligations	(In thousands) December 31, 2015 December 31, 2014 Long-term lease obligations, net of current portion $ 24,054 $ 24,805 Deferred compensation 10,755 14,609 Deferred proceeds 9,386 12,360 Other 2,543 5,082 $ 46,738 $ 56,856

Reclassification out of Accum38

Reclassification out of Accumulated Other Comprehensive Income (Tables)	12 Months Ended
	Dec. 31, 2015
Equity [Abstract]
Reclassification out of Accumulated Other Comprehensive Income [Table Text Block]	Accumulated other comprehensive loss at the balance sheet dates is comprised of the following: (In thousands) Foreign Currency Translation Adjustments 1 Pension and Other Post Retirement Employee Benefit Plan Adjustments Total Balance at December 31, 2013 $ (874 ) $ (57,219 ) $ (58,093 ) Other comprehensive income before reclassifications — 4,773 4,773 Amounts reclassified from accumulated other comprehensive loss 874 (18,417 ) (17,543 ) Other comprehensive income (loss), net of tax 2 874 (13,644 ) (12,770 ) Balance at December 31, 2014 $ — $ (70,863 ) $ (70,863 ) Other comprehensive income before reclassifications — 6,371 6,371 Amounts reclassified from accumulated other comprehensive loss — 8,944 8,944 Other comprehensive income, net of tax 2 — 15,315 15,315 Balance at December 31, 2015 $ — $ (55,548 ) $ (55,548 ) 1 This balance consists of unrealized foreign currency translation adjustments related to the operations of our former Canadian subsidiary before its functional currency was changed from Canadian dollars to U.S. dollars in 2012. As a result of the divestiture of our specialty business and mills, this balance was written-off and included in our net loss on divested assets. 2 For the year ended December 31, 2015 , net periodic costs associated with our pension and other postretirement employee benefit, or OPEB, plans included in other comprehensive loss and reclassified from accumulated other comprehensive loss, or AOCL, included $14.8 million of net gain on plan assets, $12.6 million of actuarial loss amortization and $2.1 million of prior service credit amortization, less total tax of $10.0 million . For the year ended December 31, 2014 , net periodic costs associated with our pension and OPEB plans included in other comprehensive income and reclassified from AOCL included $38.6 million of net loss on plan assets, $9.8 million of actuarial loss amortization, $8.4 million of prior service credit arising during the period and $2.0 million of prior service credit amortization, less total tax of $8.8 million . These accumulated other comprehensive loss components are included in the computation of net periodic pension and OPEB costs in Note 13, “Savings, Pension and Other Postretirement Employee Benefit Plans.”

Savings, Pension and Other Po39

Savings, Pension and Other Postretirement Employee Benefit Plans (Tables)	12 Months Ended
	Dec. 31, 2015
Compensation and Retirement Disclosure [Abstract]
Changes in Benefit Obligation, Plan Assets and Funded Status for Company-Sponsored Benefit Plans	The changes in benefit obligation, plan assets and funded status for company-sponsored benefit plans as of December 31 are as follows: Pension Benefit Plans Other Postretirement Employee Benefit Plans (In thousands) 2015 2014 2015 2014 Benefit obligation at beginning of year $ 338,001 $ 293,388 $ 104,715 $ 107,327 Service cost 1,244 1,390 363 454 Interest cost 13,931 14,825 3,881 4,565 Plan changes — — — (8,384 ) Actuarial (gains) losses (15,295 ) 47,548 (30,701 ) 7,039 Medicare Part D subsidies received — — — 123 Benefits paid (19,437 ) (19,150 ) (6,586 ) (6,409 ) Benefit obligation at end of year 318,444 338,001 71,672 104,715 Fair value of plan assets at beginning of year 321,055 286,598 20 20 Actual return on plan assets (11,120 ) 36,157 — — Employer contribution 3,578 17,450 — — Benefits paid (19,437 ) (19,150 ) — — Fair value of plan assets at end of year 294,076 321,055 20 20 Funded status at end of year $ (24,368 ) $ (16,946 ) $ (71,652 ) $ (104,695 )
Schedule of Amounts Recognized in Balance Sheet	Amounts recognized in the Consolidated Balance Sheets: Pension Benefit Plans Other Postretirement Employee Benefit Plans (In thousands) 2015 2014 2015 2014 Non-current assets $ 596 $ 4,738 $ — $ — Current liabilities (414 ) (438 ) (7,145 ) (7,477 ) Non-current liabilities (24,550 ) (21,246 ) (64,507 ) (97,218 ) Net amount recognized $ (24,368 ) $ (16,946 ) $ (71,652 ) $ (104,695 )
Amounts Recognized (Pre-tax) in Accumulated Other Comprehensive Loss	mounts recognized in Accumulated Other Comprehensive Loss as of December 31 consist of: Pension Benefit Plans Other Postretirement Employee Benefit Plans (In thousands) 2015 2014 2015 2014 Net loss (gain) $ 134,031 $ 130,708 $ (29,290 ) $ 1,410 Prior service cost (credit) 30 103 (4,923 ) (7,101 ) Net amount recognized $ 134,061 $ 130,811 $ (34,213 ) $ (5,691 )
Certain Pension Plans with Accumulated Benefit Obligations in Excess of Plan Assets	Information as of December 31 for certain pension plans included above with accumulated benefit obligations in excess of plan assets were as follows: (In thousands) 2015 2014 Projected benefit obligation $ 181,744 $ 192,989 Accumulated benefit obligation 181,744 192,989 Fair value of plan assets 156,780 171,305
Pre-tax Components of Net Periodic Cost	Pre-tax components of net periodic cost and other amounts recognized in Other Comprehensive Income (Loss) for the years ended December 31 were as follows: Net Periodic Cost: Pension Benefit Plans Other Postretirement Employee Benefit Plans (In thousands) 2015 2014 2013 2015 2014 2013 Service cost $ 1,244 $ 1,390 $ 1,738 $ 363 $ 454 $ 552 Interest cost 13,931 14,825 13,375 3,881 4,565 4,730 Expected return on plan assets (20,117 ) (20,196 ) (18,352 ) (1 ) — — Amortization of prior service cost (credit) 73 205 337 (2,178 ) (2,179 ) (502 ) Amortization of actuarial loss (gain) 12,619 10,097 14,840 — (286 ) — Curtailments — — 769 — — — Net periodic cost $ 7,750 $ 6,321 $ 12,707 $ 2,065 $ 2,554 $ 4,780
Other Amounts Recognized in Other Comprehensive Income (Loss)	Other amounts recognized in Other Comprehensive Income (Loss): Pension Benefit Plans Other Postretirement Employee Benefit Plans (In thousands) 2015 2014 2013 2015 2014 2013 Net loss (gain) $ 15,942 $ 31,587 $ (53,285 ) $ (30,700 ) $ 7,039 $ (30,323 ) Curtailments — — (769 ) — — — Prior service (credit) cost — — — — (8,384 ) 5,106 Amortization of prior service (cost) credit (73 ) (205 ) (337 ) 2,178 2,179 502 Amortization of actuarial (loss) gain (12,619 ) (10,097 ) (14,840 ) — 286 — Total recognized in other comprehensive loss (income) $ 3,250 $ 21,285 $ (69,231 ) $ (28,522 ) $ 1,120 $ (24,715 ) Total recognized in net periodic cost and other comprehensive loss (income) $ 11,000 $ 27,606 $ (56,524 ) $ (26,457 ) $ 3,674 $ (19,935 )
Weighted Average Assumptions Used to Determine Benefit Obligation	Weighted average assumptions used to determine the benefit obligation as of December 31 were: Pension Benefit Plans Other Postretirement Employee Benefit Plans 2015 2014 2013 2015 2014 2013 Discount rate 4.70 % 4.25 % 5.20 % 4.50 % 4.15 % 5.05 % Weighted average assumptions used to determine the net periodic cost for the years ended December 31 were: Pension Benefit Plans Other Postretirement Employee Benefit Plans 2015 2014 2013 2015 2014 2013 Discount rate 4.25 % 5.20 % 4.15 % 4.15 % 5.05 % 4.05 % Expected return on plan assets 7.00 7.50 7.50 — — —
One Percentage Point Change in Health Care Cost Trend Rates	A one percentage point change in the health care cost trend rates would have the following effects: (In thousands) 1% Increase 1% Decrease Effect on total of service and interest cost components $ 407 $ (341 ) Effect on postretirement employee benefit obligation 4,914 (4,277 )
Investments at Fair Value for Company Sponsored Pension Benefit Plans within Fair Value Hierarchy	The following tables set forth by level, within the fair value hierarchy, the investments at fair value for our company-sponsored pension benefit plans: December 31, 2015 (In thousands) Level 1 Investments measured at net asset value 1 Total Cash and cash equivalents $ 2,004 $ — $ 2,004 Common and collective trust: Collective investment funds — 292,072 292,072 Total investments at fair value $ 2,004 $ 292,072 $ 294,076 December 31, 2014 (In thousands) Level 1 Investments measured at net asset value 1 Total Cash and cash equivalents $ 2,023 $ — $ 2,023 Common and collective trusts: Collective investment funds — 319,032 319,032 Total investments at fair value $ 2,023 $ 319,032 $ 321,055
Long Term Asset Allocation Ranges	Assets are diversified among various asset classes, such as domestic equities, international equities, fixed income and cash. The long-term asset allocation ranges are as follows: Domestic equities 14%-22% International equities, including emerging markets 13%-22% Corporate bonds 50%-70% Liquid reserves 0%-5%
Schedule of Expected Benefit Payments	Estimated future benefit payments are as follows for the years indicated: (In thousands) Pension Benefit Plans Other Postretirement Employee Benefit Plans 2016 $ 19,428 $ 7,165 2017 19,789 7,038 2018 20,080 7,013 2019 20,601 6,614 2020 20,746 6,271 2021-2025 105,569 22,711
Multiemployer Defined Benefit Plans	Pension Fund EIN Plan Number PPA Zone Status FIP/RP Status Pending/ Implemented Contributions (in thousands) Surcharge Imposed Expiration Date of Collective Bargaining Agreement 2015 1 2014 2015 2014 2013 IAM NPF 51-6031295 002 Green Green N/A $ 329 $ 343 $ 343 No 5/31/2016 PIUMPF 11-6166763 001 Red Red Implemented 5,631 5,665 5,718 No 8/31/2017 Total Contributions: $ 5,960 $ 6,008 $ 6,061 1 PIUMPF has been certified as in "Critical and Declining Status" for 2015, under the provisions of the Multiemployer Pension Plan Reform Act of 2014.

Earnings Per Share (Tables)

Earnings Per Share (Tables)	12 Months Ended
	Dec. 31, 2015
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: 2015 2014 2013 Basic average common shares outstanding 1 18,762,451 20,129,557 22,081,026 Incremental shares due to: Restricted stock units 33,128 — 53,803 Performance shares 24,717 — 129,003 Stock options — — — Diluted average common shares outstanding 18,820,296 20,129,557 22,263,832 Basic net earnings (loss) per common share $ 2.98 $ (0.11 ) $ 4.84 Diluted net earnings (loss) per common share 2.97 (0.11 ) 4.80 Anti-dilutive shares excluded from calculation 331,168 566,041 41,337

Equity-Based Compensation Pla41

Equity-Based Compensation Plans (Tables)	12 Months Ended
	Dec. 31, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Employee Equity-Based Compensation Expense	Employee equity-based compensation expense was recognized as follows: (In thousands) 2015 2014 2013 Restricted stock units $ 2,116 $ 1,966 $ 1,801 Performance shares 4,408 4,964 5,075 Stock options 2,106 1,254 — Total employee equity-based compensation $ 8,630 $ 8,184 $ 6,876 Related tax benefit $ 3,193 $ 2,955 $ 2,049
Summary of Status of Outstanding RSU Awards	A summary of the status of outstanding unvested RSU awards as of December 31, 2015 , 2014 and 2013 , and changes during those years, is presented below: 2015 2014 2013 Shares Weighted Average Grant Date Fair Value Shares Weighted Average Grant Date Fair Value Shares Weighted Average Grant Date Fair Value Unvested shares outstanding at January 1 93,254 $ 47.95 102,658 $ 39.85 63,727 $ 35.57 Granted 23,148 62.02 31,567 66.33 72,702 43.44 Vested (65,217 ) 43.86 (32,117 ) 38.94 (30,190 ) 39.21 Forfeited (5,156 ) 58.58 (8,854 ) 52.28 (3,581 ) 42.03 Unvested shares outstanding at December 31 46,029 60.17 93,254 47.95 102,658 39.85 Aggregate intrinsic value (in thousands) $ 2,096 $ 6,393 $ 5,390
Schedule of Share-based Compensation, Activity [Table Text Block]	A summary of the status of outstanding stock option awards as of December 31, 2015 , and changes during the year, is presented below: 2015 2014 Shares Weighted Average Grant Date Fair Value Shares Weighted Average Grant Date Fair Value Outstanding options at January 1 150,580 $ 66.84 — $ — Granted 142,542 61.93 163,137 66.85 Forfeited (15,429 ) 64.12 (12,557 ) 66.97 Outstanding options at December 31 277,693 64.47 150,580 66.84 Aggregate intrinsic value (in thousands) $ — $ 258
Assumption Used in Black-Scholes Option-Pricing Model to Estimate Fair Value of Stock Options	The weighted-average fair value of stock options granted in 2015 on the grant date was estimated at $20.82 per option based on the following assumptions: Volatility 30 % Risk-free interest rate 1.79 % Expected life-years 6.4 The fair value of performance share awards is estimated using a Monte Carlo simulation model. For performance shares granted in 2015 , the following assumptions were used in our Monte Carlo model: Closing price of stock on date of grant $ 61.75 Risk free rate 0.99 % Measurement period 3 years Volatility 28 %
Summary of Status of Outstanding Performance Share Awards	A summary of the status of outstanding performance share awards as of December 31, 2015 , 2014 and 2013 , and changes during those years, is presented below: 2015 2014 2013 Shares Weighted Average Grant Date Fair Value Shares Weighted Average Grant Date Fair Value Shares Weighted Average Grant Date Fair Value Outstanding share awards at January 1 300,864 $ 59.77 259,841 $ 50.87 392,655 $ 44.67 Granted 47,513 62.05 54,379 105.08 124,513 63.46 Settled (245,525 ) 50.43 — — (246,592 ) 47.19 Forfeited (10,289 ) 73.61 (13,356 ) 71.03 (10,735 ) 54.87 Outstanding share awards at December 31 92,563 84.18 300,864 59.77 259,841 50.87 Aggregate intrinsic value (in thousands) $ 4,214 $ 20,624 $ 13,642

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2015
Fair Value Disclosures [Abstract]
Estimated Fair Values of Financial Instruments	The estimated fair values of our financial instruments as of our balance sheet dates are presented below: December 31, 2015 December 31, 2014 (In thousands) Carrying Amount Fair Value Carrying Amount Fair Value Cash, short-term investments and restricted cash (Level 1) $ 8,130 $ 8,130 $ 81,101 $ 81,101 Long-term debt (Level 1) 575,000 558,250 575,000 558,000

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2015
Additional information [Abstract]
Future Minimum Commitments For Capital And Operating Leases	As of December 31, 2015 , under current operating and capital lease contracts, we had future minimum lease payments as follows: (In thousands) Capital Operating 2016 $ 2,576 $ 12,990 2017 2,623 8,490 2018 2,670 6,697 2019 2,697 3,474 2020 2,661 2,195 Thereafter 29,532 6,100 Total future minimum lease payments $ 42,759 $ 39,946 Less interest portion (19,258 ) Present value of future minimum lease payments $ 23,501

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
	Dec. 31, 2015
Segment Reporting [Abstract]
Reportable Segments Information	The following is a tabular presentation of business segment information for each of the past three years. Corporate information is included to reconcile segment data to the financial statements. (In thousands) 2015 2014 2013 Segment net sales 1 : Consumer Products $ 959,894 $ 1,183,385 $ 1,149,692 Pulp and Paperboard 792,507 783,754 740,138 Total segment net sales $ 1,752,401 $ 1,967,139 $ 1,889,830 Operating income: Consumer Products $ 54,437 $ 34,131 $ 52,799 Gain (loss) on divested assets 2 1,267 (40,159 ) — Pulp and Paperboard 120,861 144,171 95,781 176,565 138,143 148,580 Corporate (52,895 ) (58,332 ) (49,252 ) Income from operations $ 123,670 $ 79,811 $ 99,328 Depreciation and amortization: Consumer Products $ 54,595 $ 61,504 $ 65,197 Pulp and Paperboard 27,204 25,452 23,266 Corporate 2,933 3,189 1,809 Total depreciation and amortization $ 84,732 $ 90,145 $ 90,272 Assets: Consumer Products $ 1,046,170 $ 1,037,912 $ 1,215,919 Pulp and Paperboard 423,694 413,143 359,735 1,469,864 1,451,055 1,575,654 Corporate (3) 57,505 128,094 159,581 Total assets $ 1,527,369 $ 1,579,149 $ 1,735,235 Capital expenditures: Consumer Products $ 55,594 $ 43,562 $ 46,647 Pulp and Paperboard 67,929 45,146 30,846 123,523 88,708 77,493 Corporate 10,581 10,892 9,015 Total capital expenditures $ 134,104 $ 99,600 $ 86,508 1 In 2013, pulp not utilized internally was sold by the Pulp and Paperboard segment to external customers resulting in net sales of $5.8 million . Commencing in 2014, the majority of excess pulp is sold by the Consumer Products segment and during 2015 and 2014 totaled $1.4 million and $2.1 million , respectively. 2 These costs relate to the sale of our Consumer Products segment’s specialty business and mills. For additional discussion, see Note 4, “Divested Assets”. 3 Certain 2014 and 2013 Corporate assets were reclassified to conform with the 2015 presentation. See Note 3, "Recently Adopted and Prospective Accounting Standards."
Summary of Geographic Information Regarding Net Sales	Geographic information regarding our net sales is summarized as follows: (In thousands) 2015 2014 2013 United States $ 1,653,208 $ 1,840,726 $ 1,751,001 Japan 59,463 63,831 67,728 Korea 10,016 11,105 10,899 Canada 6,896 25,411 26,161 Australia 5,578 7,219 7,924 China 843 1,876 5,404 Other foreign countries 16,397 16,971 20,713 Total net sales $ 1,752,401 $ 1,967,139 $ 1,889,830

Financial Results by Quarter Fi

Financial Results by Quarter Financial Results by Quarter (Tables)	12 Months Ended
	Dec. 31, 2015
Quarterly Financial Information Disclosure [Abstract]
Financial Results by Quarter	Financial Results by Quarter (Unaudited) Three Months Ended (In thousands— except per-share amounts) March 31 June 30 September 30 December 31 2015 2014 2015 2014 2015 2014 2015 2014 Net sales $ 434,026 $ 484,920 $ 444,558 $ 498,759 $ 442,222 $ 511,142 $ 431,595 $ 472,318 Costs and expenses: Cost of sales (389,832 ) (426,629 ) (384,347 ) (434,111 ) (373,892 ) (434,457 ) (364,778 ) (413,643 ) Selling, general and administrative expenses (29,088 ) (33,514 ) (29,469 ) (31,565 ) (28,284 ) (31,817 ) (30,308 ) (33,206 ) Gain (loss) on divested assets 131 — 1,331 — — — (195 ) (40,159 ) Impairment of assets — (4,259 ) — — — (890 ) — (3,078 ) Total operating costs and expenses (418,789 ) (464,402 ) (412,485 ) (465,676 ) (402,176 ) (467,164 ) (395,281 ) (490,086 ) Income (loss) from operations 15,237 20,518 32,073 33,083 40,046 43,978 36,314 (17,768 ) Net earnings (loss) $ 5,757 $ 6,226 $ 15,597 $ 12,453 $ 23,064 $ 6,253 $ 11,565 $ (27,247 ) Net earnings (loss) per common share Basic $ 0.30 $ 0.30 $ 0.82 $ 0.61 $ 1.22 $ 0.32 $ 0.65 $ (1.39 ) Diluted 0.30 0.29 0.81 0.61 1.21 0.31 0.65 (1.39 )

Supplemental Guarantor Financ46

Supplemental Guarantor Financial Information (Tables)	12 Months Ended
	Dec. 31, 2015
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) Twelve Months Ended December 31, 2015 Guarantor Non-Guarantor (In thousands) Issuer Subsidiaries Subsidiaries Eliminations Total Net sales $ 1,683,890 $ 291,270 $ — $ (222,759 ) $ 1,752,401 Cost and expenses: Cost of sales (1,458,121 ) (277,487 ) — 222,759 (1,512,849 ) Selling, general and administrative expenses (108,414 ) (8,735 ) — — (117,149 ) Gain on divested assets — 1,267 — — 1,267 Total operating costs and expenses (1,566,535 ) (284,955 ) — 222,759 (1,628,731 ) Income from operations 117,355 6,315 — — 123,670 Interest expense, net (31,067 ) (115 ) — — (31,182 ) Earnings before income taxes 86,288 6,200 — — 92,488 Income tax provision (32,371 ) (3,724 ) — (410 ) (36,505 ) Equity in earnings of subsidiary 2,476 — — (2,476 ) — Net earnings $ 56,393 $ 2,476 $ — $ (2,886 ) $ 55,983 Other comprehensive income, net of tax 15,315 — — — 15,315 Comprehensive income $ 71,708 $ 2,476 $ — $ (2,886 ) $ 71,298 Clearwater Paper Corporation Consolidating Statement of Operations and Comprehensive Income (Loss) Twelve Months Ended December 31, 2014 Guarantor Non-Guarantor (In thousands) Issuer Subsidiaries Subsidiaries Eliminations Total Net sales $ 1,573,912 $ 531,520 $ 43,929 $ (182,222 ) $ 1,967,139 Cost and expenses: Cost of sales (1,321,143 ) (526,192 ) (43,727 ) 182,222 (1,708,840 ) Selling, general and administrative expenses (107,141 ) (22,747 ) (214 ) — (130,102 ) Loss on divested assets — (40,159 ) — — (40,159 ) Impairment of assets — (8,227 ) — — (8,227 ) Total operating costs and expenses (1,428,284 ) (597,325 ) (43,941 ) 182,222 (1,887,328 ) Income (loss) from operations 145,628 (65,805 ) (12 ) — 79,811 Interest expense, net (39,091 ) (59 ) — — (39,150 ) Debt retirement costs (24,420 ) — — — (24,420 ) Earnings (loss) before income taxes 82,117 (65,864 ) (12 ) — 16,241 Income tax (provision) benefit (47,694 ) 7,439 (516 ) 22,215 (18,556 ) Equity in loss of subsidiary (58,953 ) (528 ) — 59,481 — Net loss $ (24,530 ) $ (58,953 ) $ (528 ) $ 81,696 $ (2,315 ) Other comprehensive loss, net of tax (12,770 ) — — — (12,770 ) Comprehensive loss $ (37,300 ) $ (58,953 ) $ (528 ) $ 81,696 $ (15,085 ) Clearwater Paper Corporation Consolidating Statement of Operations and Comprehensive Income (Loss) Twelve Months Ended December 31, 2013 Guarantor Non-Guarantor (In thousands) Issuer Subsidiaries Subsidiaries Eliminations Total Net sales $ 1,474,103 $ 565,783 $ 54,978 $ (205,034 ) $ 1,889,830 Cost and expenses: Cost of sales (1,269,107 ) (553,006 ) (54,292 ) 205,034 (1,671,371 ) Selling, general and administrative expenses (94,861 ) (22,918 ) (1,352 ) — (119,131 ) Total operating costs and expenses (1,363,968 ) (575,924 ) (55,644 ) 205,034 (1,790,502 ) Income (loss) from operations 110,135 (10,141 ) (666 ) — 99,328 Interest expense, net (44,031 ) (5 ) — — (44,036 ) Debt retirement costs (17,058 ) — — — (17,058 ) Earnings (loss) before income taxes 49,046 (10,146 ) (666 ) — 38,234 Income tax benefit (provision) 61,778 (4,420 ) (138 ) 11,501 68,721 Equity in loss of subsidiary (15,370 ) (804 ) — 16,174 — Net earnings (loss) $ 95,454 $ (15,370 ) $ (804 ) $ 27,675 $ 106,955 Other comprehensive income, net of tax 57,600 — — — 57,600 Comprehensive income (loss) $ 153,054 $ (15,370 ) $ (804 ) $ 27,675 $ 164,555
Condensed Consolidating Balance Sheet	Clearwater Paper Corporation Consolidating Balance Sheet At December 31, 2015 (In thousands) Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Total ASSETS Current assets: Cash $ 5,610 $ — $ — $ — $ 5,610 Restricted cash 2,270 — — — 2,270 Short-term investments 250 — — — 250 Receivables, net 123,131 15,921 — — 139,052 Taxes receivable 16,221 (1,370 ) — — 14,851 Inventories 219,130 36,443 — — 255,573 Other current assets 8,838 493 — — 9,331 Total current assets 375,450 51,487 — — 426,937 Property, plant and equipment, net 719,436 147,102 — — 866,538 Goodwill 209,087 — — — 209,087 Intangible assets, net 4,180 15,810 — — 19,990 Intercompany receivable (payable) 14,013 (15,151 ) — 1,138 — Investment in subsidiary 139,758 — — (139,758 ) — Pension assets 596 — — — 596 Other assets, net 1 4,142 79 — — 4,221 TOTAL ASSETS $ 1,466,662 $ 199,327 $ — $ (138,620 ) $ 1,527,369 LIABILITIES AND STOCKHOLDERS’ EQUITY Current liabilities: Accounts payable and accrued liabilities $ 196,891 $ 23,477 $ — $ — $ 220,368 Current liability for pensions and other postretirement employee benefits 7,559 — — — 7,559 Total current liabilities 204,450 23,477 — — 227,927 Long-term debt 568,987 — — — 568,987 Liability for pensions and other postretirement employee benefits 89,057 — — — 89,057 Other long-term obligations 46,182 556 — — 46,738 Accrued taxes 874 802 — — 1,676 Deferred tax liabilities 82,246 34,734 — 1,138 118,118 Accumulated other comprehensive loss, net of tax (55,548 ) — — — (55,548 ) Stockholders' equity excluding accumulated other comprehensive loss 530,414 139,758 — (139,758 ) 530,414 TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY $ 1,466,662 $ 199,327 $ — $ (138,620 ) $ 1,527,369 1 Current deferred tax assets were classified as non-current in 2015 due to the prospective adoption of ASU 2015-17. See Note 3, "Recently Adopted and Prospective Accounting Standards." Clearwater Paper Corporation Consolidating Balance Sheet At December 31, 2014 (In thousands) Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Total ASSETS Current assets: Cash $ 27,331 $ — $ — $ — $ 27,331 Restricted cash 1,500 — — — 1,500 Short-term investments 50,000 — — — 50,000 Receivables, net 117,970 16,557 — (613 ) 133,914 Taxes receivable 6,760 (15,758 ) — 10,253 1,255 Inventories 246,210 40,416 — — 286,626 Deferred tax assets 14,733 5,206 — 1,821 21,760 Other current assets 1 2,967 457 — — 3,424 Total current assets 467,471 46,878 — 11,461 525,810 Property, plant and equipment, net 657,369 153,618 — — 810,987 Goodwill 209,087 — — — 209,087 Intangible assets, net 5,224 19,732 — — 24,956 Intercompany receivable (payable) 33,703 (21,629 ) — (12,074 ) — Investment in subsidiary 137,282 — — (137,282 ) — Pension assets 4,738 — — — 4,738 Other assets, net 1 2,484 1,087 — — 3,571 TOTAL ASSETS $ 1,517,358 $ 199,686 $ — $ (137,895 ) $ 1,579,149 LIABILITIES AND STOCKHOLDERS’ EQUITY Current liabilities: Accounts payable and accrued liabilities $ 193,326 $ 23,113 $ — $ (613 ) $ 215,826 Current liability for pensions and other postretirement employee benefits 7,915 — — — 7,915 Total current liabilities 201,241 23,113 — (613 ) 223,741 Long-term debt 1 568,221 — — — 568,221 Liability for pensions and other postretirement employee benefits 118,464 — — — 118,464 Other long-term obligations 56,029 827 — — 56,856 Accrued taxes 1,902 794 — — 2,696 Deferred tax liabilities 73,964 37,670 — — 111,634 Accumulated other comprehensive loss, net of tax (70,863 ) — — — (70,863 ) Stockholders’ equity excluding accumulated other comprehensive loss 568,400 137,282 — (137,282 ) 568,400 TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY $ 1,517,358 $ 199,686 $ — $ (137,895 ) $ 1,579,149 1 Due to the retrospective adoption of ASU 2015-03, debt issuance costs in 2014 were reclassified to conform with the 2015 presentation. See Note 3, "Recently Adopted and Prospective Accounting Standards."
Condensed Consolidating Statement of Cash Flows	Clearwater Paper Corporation Consolidating Statement of Cash Flows Twelve Months Ended December 31, 2015 (In thousands) Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Total CASH FLOWS FROM OPERATING ACTIVITIES Net earnings $ 56,393 $ 2,476 $ — $ (2,886 ) $ 55,983 Adjustments to reconcile net earnings to net cash flows from operating activities: Depreciation and amortization 65,078 19,654 — — 84,732 Equity-based compensation expense 4,557 — — — 4,557 Deferred tax provision 9,944 3,178 — 2,959 16,081 Employee benefit plans 3,011 — — — 3,011 Deferred issuance costs and discounts on long-term debt 928 — — — 928 Disposal of plant and equipment, net 1,587 (95 ) — — 1,492 Non-cash adjustments to unrecognized taxes (1,028 ) 8 — — (1,020 ) Changes in working capital, net 11,809 3,032 — — 14,841 Change in taxes receivable, net (9,461 ) (14,388 ) — 10,253 (13,596 ) Excess tax benefits from equity-based payment arrangements (1,433 ) — — — (1,433 ) Funding of qualified pension plans (3,179 ) — — — (3,179 ) Other, net (1,591 ) (1,131 ) — — (2,722 ) Net cash flows from operating activities 136,615 12,734 — 10,326 159,675 CASH FLOWS FROM INVESTING ACTIVITIES Change in short-term investments, net 49,750 — — — 49,750 Additions to plant and equipment (121,720 ) (7,182 ) — — (128,902 ) Proceeds from the sale of assets — 604 — — 604 Net cash flows from investing activities (71,970 ) (6,578 ) — — (78,548 ) CASH FLOWS FROM FINANCING ACTIVITIES Purchase of treasury stock (99,990 ) — — — (99,990 ) Investment from (to) parent 16,482 (6,156 ) — (10,326 ) — Payment of tax withholdings on equity- based payment arrangements (4,152 ) — — — (4,152 ) Excess tax benefits from equity-based payment arrangements 1,433 — — — 1,433 Other, net (139 ) — — — (139 ) Net cash flows from financing activities (86,366 ) (6,156 ) — (10,326 ) (102,848 ) Decrease in cash (21,721 ) — — — (21,721 ) Cash at beginning of period 27,331 — — — 27,331 Cash at end of period $ 5,610 $ — $ — $ — $ 5,610 Clearwater Paper Corporation Consolidating Statement of Cash Flows Twelve Months Ended December 31, 2014 (In thousands) Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Total CASH FLOWS FROM OPERATING ACTIVITIES Net loss $ (24,530 ) $ (58,953 ) $ (528 ) $ 81,696 $ (2,315 ) Adjustments to reconcile net loss to net cash flows from operating activities: Depreciation and amortization 59,373 28,468 2,304 — 90,145 Equity-based compensation expense 12,790 — — — 12,790 Impairment of assets — 8,227 — — 8,227 Deferred tax provision (benefit) 50,943 (21,921 ) (2,538 ) (12,671 ) 13,813 Employee benefit plans 2,115 — — — 2,115 Deferred issuance costs and discounts on long-term debt 6,141 — — — 6,141 Loss on divestiture of assets — 29,059 — — 29,059 Disposal of plant and equipment, net 471 488 — — 959 Non-cash adjustments to unrecognized taxes 472 173 (317 ) — 328 Changes in working capital, net (8,162 ) (4,711 ) 625 — (12,248 ) Change in taxes receivable, net (3,051 ) 79 121 12,099 9,248 Excess tax benefits from equity-based payment arrangements (864 ) — — — (864 ) Funding of qualified pension plans (16,955 ) — — — (16,955 ) Other, net (636 ) (707 ) — — (1,343 ) Net cash flows from operating activities 78,107 (19,798 ) (333 ) 81,124 139,100 CASH FLOWS FROM INVESTING ACTIVITIES Change in short-term investments, net 20,000 — — — 20,000 Additions to plant and equipment (73,223 ) (19,450 ) (355 ) — (93,028 ) Net proceeds from divested assets 107,740 — — — 107,740 Proceeds from the sale of assets 38 937 — — 975 Net cash flows from investing activities 54,555 (18,513 ) (355 ) — 35,687 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 47,527 38,311 (4,714 ) (81,124 ) — Payments for long-term debt issuance costs (3,002 ) — — — (3,002 ) Payment of tax withholdings on equity-based payment arrangements (1,523 ) — — — (1,523 ) Excess tax benefits from equity-based payment arrangements 864 — — — 864 Other, net 7,530 — — — 7,530 Net cash flows from financing activities (123,604 ) 38,311 (4,714 ) (81,124 ) (171,131 ) Increase (decrease) in cash 9,058 — (5,402 ) — 3,656 Cash at beginning of period 18,273 — 5,402 — 23,675 Cash at end of period $ 27,331 $ — $ — $ — $ 27,331 Clearwater Paper Corporation Consolidating Statement of Cash Flows Twelve Months Ended December 31, 2013 (In thousands) Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Total CASH FLOWS FROM OPERATING ACTIVITIES Net earnings (loss) $ 95,454 $ (15,370 ) $ (804 ) $ 27,675 $ 106,955 Adjustments to reconcile net earnings (loss) to net cash flows from operating activities: Depreciation and amortization 54,291 33,712 2,269 — 90,272 Equity-based compensation expense 10,960 — — — 10,960 Deferred tax provision (benefit) 3,185 (9,072 ) (125 ) 11,641 5,629 Employee benefit plans 10,131 — — — 10,131 Deferred issuance costs and discounts on long-term debt 4,964 — — — 4,964 Disposal of plant and equipment, net 201 1,291 1 — 1,493 Non-cash adjustments to unrecognized taxes (73,885 ) (860 ) 6 — (74,739 ) Changes in working capital, net (31,256 ) 11,747 4,487 — (15,022 ) Change in taxes receivable, net 17,003 15,998 (324 ) (22,352 ) 10,325 Funding of qualified pension plans (15,050 ) — — — (15,050 ) Other, net (452 ) 891 — — 439 Net cash flows from operating activities 75,546 38,337 5,510 16,964 136,357 CASH FLOWS FROM INVESTING ACTIVITIES Change in short-term investments, net (50,000 ) — — — (50,000 ) Additions to plant and equipment (65,708 ) (22,562 ) (2,323 ) — (90,593 ) Net cash flows from investing activities (115,708 ) (22,562 ) (2,323 ) — (140,593 ) 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 (100,000 ) — — — (100,000 ) Investment from (to) parent 31,998 (15,780 ) 746 (16,964 ) — Payments for long-term debt issuance costs (4,837 ) — — — (4,837 ) Payment of tax withholdings on equity-based payment arrangements (4,831 ) — — — (4,831 ) Net cash flows from financing activities 47,330 (15,780 ) 746 (16,964 ) 15,332 Increase (decrease) in cash 7,168 (5 ) 3,933 — 11,096 Cash at beginning of period 11,105 5 1,469 — 12,579 Cash at end of period $ 18,273 $ — $ 5,402 $ — $ 23,675

Nature of Operations and Basi47

Nature of Operations and Basis of Presentation - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended			22 Months Ended	34 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2015	Dec. 31, 2015	Dec. 15, 2015	Dec. 15, 2014	Feb. 05, 2014	Jan. 17, 2013
Purchase Commitment, Excluding Long-term Commitment [Line Items]
Net proceeds from divested assets	$ 0	$ 107,740	$ 0
Thomaston, Georgia Facility [Member]
Purchase Commitment, Excluding Long-term Commitment [Line Items]
Other Nonrecurring Expense, Planned Permaent Facility Closure		$ 1,300	$ 5,900		$ 7,200
Long Island, New York Facility [Member]
Purchase Commitment, Excluding Long-term Commitment [Line Items]
Other Nonrecurring Expense, Planned Permaent Facility Closure	$ 2,500			$ 21,300
Common Stock
Purchase Commitment, Excluding Long-term Commitment [Line Items]
Stock Repurchase Program, Authorized Amount						$ 100,000	$ 100,000	$ 100,000	$ 100,000

Summary of Significant Accout48

Summary of Significant Accouting Policies Additional Information (Details) - USD ($) $ / shares in Units, $ in Thousands

3 Months Ended

7 Months Ended

8 Months Ended

12 Months Ended

Dec. 31, 2015

Sep. 30, 2015

Jun. 30, 2015

Mar. 31, 2015

Dec. 31, 2014

Sep. 30, 2014

Jun. 30, 2014

Mar. 31, 2014

Sep. 16, 2013

Sep. 30, 2014

Dec. 31, 2015

Dec. 31, 2014

Dec. 31, 2013

Dec. 15, 2015

Dec. 15, 2014

Feb. 05, 2014

Jan. 17, 2013

Dec. 27, 2010

Property, Plant and Equipment [Line Items]

Restricted cash

$ 2,270

$ 1,500

$ 2,270

$ 1,500

Allowance for doubtful accounts

1,400

1,400

1,400

1,400

Provision for doubtful accounts

200

100

$ 1,500

Goodwill

209,087

209,087

209,087

209,087

Net sales

$ 431,595

$ 442,222

$ 444,558

$ 434,026

472,318

$ 511,142

$ 498,759

$ 484,920

$ 1,752,401

[1]

$ 1,967,139

[1]

$ 1,889,830

[1]

Percentage of expected natural gas requirement covered under contract for next fiscal year

44.00%

44.00%

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

59.00%

59.00%

Percentage of natural gas requirement covered under contract

57.00%

58.00%

16.00%

Common Stock

Property, Plant and Equipment [Line Items]

Common stock authorized (in shares)

$ 100,000

$ 100,000

$ 100,000

$ 100,000

Number of shares repurchased (in shares)

1,574,748

1,881,921

Treasury Stock Acquired, Average Cost Per Share (in dollars per share)

$ 63.50

$ 53.13

Common Stock | Open Market Share Repurchase [Member]

Property, Plant and Equipment [Line Items]

Common stock authorized (in shares)

50,000

$ 50,000

Number of shares repurchased (in shares)

1,030,657

Treasury Stock Acquired, Average Cost Per Share (in dollars per share)

$ 48.51

Common Stock | Accelerated Share Buyback Agreement [Member]

Property, Plant and Equipment [Line Items]

Number of shares repurchased (in shares)

1,039,513

Treasury Stock Acquired, Average Cost Per Share (in dollars per share)

$ 48.10

Sales Revenue, Net [Member]

Property, Plant and Equipment [Line Items]

Percentage of total revenue from single customer

10.00%

Consumer Products

Property, Plant and Equipment [Line Items]

Net sales

$ 959,894

$ 1,183,385

$ 1,149,692

[1]

Kroger Company | Consumer Products

Property, Plant and Equipment [Line Items]

Net sales

$ 215,000

$ 204,000

Kroger Company | Consumer Products | Sales Revenue, Net [Member]

Property, Plant and Equipment [Line Items]

Percentage of total revenue from single customer

12.30%

10.80%

Cellu Tissue Holdings Inc

Property, Plant and Equipment [Line Items]

Goodwill

$ 229,500

Land Improvements | Minimum

Property, Plant and Equipment [Line Items]

Estimated useful life

10 years

Land Improvements | Maximum

Property, Plant and Equipment [Line Items]

Estimated useful life

40 years

Building and Building Improvements | Minimum

Property, Plant and Equipment [Line Items]

Estimated useful life

10 years

Building and Building Improvements | Maximum

Property, Plant and Equipment [Line Items]

Estimated useful life

40 years

Machinery and Equipment | Minimum

Property, Plant and Equipment [Line Items]

Estimated useful life

5 years

Machinery and Equipment | Maximum

Property, Plant and Equipment [Line Items]

Estimated useful life

25 years

Office And Other Equipment | Minimum

Property, Plant and Equipment [Line Items]

Estimated useful life

2 years

Office And Other Equipment | Maximum

Property, Plant and Equipment [Line Items]

Estimated useful life

15 years

Other Assets

Property, Plant and Equipment [Line Items]

Restricted Cash and Cash Equivalents, Noncurrent

$ 2,300

$ 2,300

[1]

1 In 2013, pulp not utilized internally was sold by the Pulp and Paperboard segment to external customers resulting in net sales of $5.8 million. Commencing in 2014, the majority of excess pulp is sold by the Consumer Products segment and during 2015 and 2014 totaled $1.4 million and $2.1 million, respectively.

Recently Adopted and New Acco49

Recently Adopted and New Accounting Standards Recently Adopted and New Accounting Standards (Details) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Short-term Debt [Line Items]
Unamortized Debt Issuance Expense	$ 6	$ 6.8

Asset Divestiture (Details)

Asset Divestiture (Details) - USD ($) $ in Thousands	Dec. 31, 2014	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015		Dec. 31, 2014	Dec. 31, 2013	Dec. 30, 2014
Segment Reporting Information [Line Items]
Other Nonrecurring Gain				$ 1,500
Net proceeds from divested assets										$ 0		$ 107,740	$ 0
Gain (loss) on divested assets		$ (195)	$ 0	$ 1,331	$ 131	$ (40,159)	$ 0	$ 0	$ 0	1,267	[1]	(40,159)	0
Goodwill, Written off Related to Asset Divestiture	$ 20,400
Finite-Lived Intangible Assets, Written off Related to Assets Divested	4,900
Disposal Group, Including Discontinued Operation, Assets														$ 105,700
Disposal Group, Including Discontinued Operation, Property, Plant and Equipment														86,700
Disposal Group, Including Discontinued Operation, Inventory														$ 18,000
Disposal Group, Additional Consideration	6,000
Restricted Cash and Cash Equivalents	3,800					$ 3,800						$ 3,800
Consumer Products
Segment Reporting Information [Line Items]
Gain (loss) on divested assets	$ (40,159)									$ 1,267			$ 0
[1]	2 These costs relate to the sale of our Consumer Products segment’s specialty business and mills. For additional discussion, see Note 4, “Divested Assets”

Inventories (Detail)

Inventories (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Inventory Disclosure [Abstract]
Pulp, paperboard and tissue products	$ 156,055	$ 188,760
Materials and supplies	80,020	74,916
Logs, pulpwood, chips and sawdust	19,498	22,950
Inventories	$ 255,573	$ 286,626

Property, Plant and Equipment52

Property, Plant and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Machinery and equipment	$ 1,879,890	$ 1,830,245
Buildings and improvements	320,808	311,468
Land improvements	46,843	46,652
Office and other equipment	34,903	21,832
Land	7,266	7,221
Construction in progress	88,964	43,668
Property, plant and equipment, gross, total	2,378,674	2,261,086
Less accumulated depreciation and amortization	(1,512,136)	(1,450,099)
Property, plant and equipment, net	$ 866,538	$ 810,987

Property, Plant and Equipment A

Property, Plant and Equipment Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 30, 2014
Property, Plant and Equipment [Line Items]
Depreciation	$ 79,800	$ 83,600	$ 83,300
Interest expense, capitalized	400	0	$ 0
Impairment of Long-Lived Assets Held-for-use		3,800
Disposal Group, Including Discontinued Operation, Property, Plant and Equipment				$ 86,700
Machinery and Equipment
Property, Plant and Equipment [Line Items]
Capital leased assets, gross	$ 24,400	$ 24,600

Goodwill and Intangible Asset54

Goodwill and Intangible Assets Additional Information (Details) - USD ($) $ in Millions	Dec. 31, 2014	Dec. 31, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014
Goodwill, Written off Related to Asset Divestiture	$ 20.4
Finite-Lived Intangible Assets, Written off Related to Assets Divested	$ 4.9
Impairment of Intangible Assets, Finite-lived		$ 3.1	$ 1.3
Non-compete agreements
Useful Life				5 years	5 years
Minimum | Non-compete agreements
Useful Life					5 years
Maximum | Non-compete agreements
Useful Life				10 years	5 years

Goodwill and Intangible Asset55

Goodwill and Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Acquired Finite-Lived Intangible Assets [Line Items]
Historical Cost	$ 44,861	$ 45,476
Accumulated Amortization	(24,871)	(20,520)
Net Balance	$ 19,990	$ 24,956
Customer relationships
Acquired Finite-Lived Intangible Assets [Line Items]
Useful Life	9 years	9 years
Historical Cost	$ 41,001	$ 41,001
Accumulated Amortization	(22,778)	(18,223)
Net Balance	18,223	$ 22,778
Trade names and trademarks
Acquired Finite-Lived Intangible Assets [Line Items]
Useful Life		10 years
Historical Cost	3,286	$ 3,286
Accumulated Amortization	(1,643)	(1,314)
Net Balance	$ 1,643	$ 1,972
Non-compete agreements
Acquired Finite-Lived Intangible Assets [Line Items]
Useful Life	5 years	5 years
Historical Cost	$ 574	$ 1,189
Accumulated Amortization	(450)	(983)
Net Balance	$ 124	$ 206
Minimum | Non-compete agreements
Acquired Finite-Lived Intangible Assets [Line Items]
Useful Life		5 years
Maximum | Non-compete agreements
Acquired Finite-Lived Intangible Assets [Line Items]
Useful Life	10 years	5 years

Goodwill and Intangible Asset56

Goodwill and Intangible Assets Estimated Future Amortization Expense Related to Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Goodwill and Intangible Assets Disclosure [Abstract]
2,016	$ 4,946
2,017	4,946
2,018	4,884
2,019	4,884
2,020	330
Net Balance	$ 19,990	$ 24,956

Earnings (Loss) Before Income T

Earnings (Loss) Before Income Taxes Composition in Each Tax Jurisdiction (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Earnings (Loss) Before Income Taxes Composition in Each Tax Jurisdiction [Abstract]
United States	$ 92,488	$ 16,253	$ 38,900
Canada	0	(12)	(666)
Earnings before income taxes	$ 92,488	$ 16,241	$ 38,234

Provision (Benefit) for Income

Provision (Benefit) for Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Current
Federal	$ 15,579	$ 2,355	$ (75,119)
State	4,855	1,872	506
Foreign	(10)	516	263
Current Income Tax Expense (Benefit)	20,424	4,743	(74,350)
Deferred
Federal	13,006	11,432	10,177
State	3,075	2,381	(4,423)
Foreign	0	0	(125)
Deferred tax expense	16,081	13,813	5,629
Income tax provision	$ 36,505	$ 18,556	$ (68,721)

Income Tax Reconciliation (Deta

Income Tax Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Tax Disclosure [Abstract]
Computed expected tax provision	$ 32,371	$ 5,685	$ 13,381
State and local taxes, net of federal income tax impact	4,175	1,543	1,279
Adjustment for state deferred tax rate	104	1,546	(762)
State investment tax credits	1,146	(1,039)	(2,263)
Federal credits and net operating losses	4,010	(485)	(10,234)
Federal manufacturing deduction	(1,873)	(674)	0
Uncertain tax positions	(1,020)	355	(69,144)
Effective Income Tax Rate Reconciliation, Loss on Divested Assets, Not Discontinued Operations, Amount	0	$ 10,554	0
Loss on divested assets		65.00%
State attribute true up	1,167	$ (2,874)	0
Effective Income Tax Rate Reconciliation, Adjustment for New York State Attribute True Up, Amount	0	1,654	0
Change in valuation allowances	(3,986)	2,346	(1,334)
U.S. tax provision on foreign operations	0	0	67
Other	411	(55)	289
Income tax provision	$ 36,505	$ 18,556	$ (68,721)
Effective tax rate	39.50%	114.30%	(179.70%)

Tax Effects of Significant Temp

Tax Effects of Significant Temporary Differences Creating Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2014	Dec. 31, 2015	Dec. 31, 2014
Goodwill, Written off Related to Asset Divestiture	$ 20,400
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount		$ 4,000	$ (2,400)
Deferred tax assets:
Employee benefits	8,270	8,611	8,270
Postretirement employee benefits	40,940	28,125	40,940
Incentive compensation	9,354	8,334	9,354
Inventories	6,716	7,557	6,716
Pensions	7,238	10,460	7,238
Federal and state credit carryforwards	23,759	16,154	23,759
Net operating losses	3,192	1,578	3,192
Other	9,384	6,220	9,384
Total deferred tax assets	108,853	87,039	108,853
Valuation allowance	(15,969)	(11,983)	(15,969)
Deferred tax assets, net of valuation allowance	92,884	75,056	92,884
Deferred tax liabilities:
Plant and equipment	(178,531)	(186,203)	(178,531)
Intangible assets	(4,227)	(4,656)	(4,227)
Deferred Tax Liabilities, Gross	182,758	190,859	182,758
Total deferred tax liabilities	$ (89,874)	(115,803)	$ (89,874)
Valuation allowances, State Tax Credits [Member]
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount		$ 5,700

Net Deferred Tax Assets (Liabil

Net Deferred Tax Assets (Liabilities) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015		Dec. 31, 2014
Disclosure Net Deferred Tax Assets Liabilities [Abstract]
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	$ 4,000		$ (2,400)
Current deferred tax assets	0	[1]	21,760
Current deferred tax liabilities	0		0
Net current deferred tax assets	0		21,760
Non-current deferred tax assets	2,315	[2]	71,124
Non-current deferred tax liabilities	118,118		182,758	[2]
Non-current deferred tax liabilities	(115,803)		(111,634)	[2]
Deferred Tax Liabilities, Net	$ (115,803)		$ (89,874)
[1]	1 We adopted ASU 2015-17 effective December 31, 2015 on a prospective basis. Adoption of this ASU resulted in a reclassification of our net current deferred tax asset to the net non-current deferred tax assets and liabilities. No prior periods were retrospectively adjusted.
[2]	2 Included in "Other assets, net" on our accompanying December 31, 2015 Consolidated Balance Sheet.

Tax Credits and Losses Subject

Tax Credits and Losses Subject to Expiration by Major Jurisdictions (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Tax Credit Carryforward [Line Items]
Unrecognized Tax Benefits, Increase Resulting from Prior Period Tax Positions	$ (2,524)
Unrecognized Tax Benefits, Decrease Resulting from Prior Period Tax Positions		$ (458)
Tax Credit Carryforward, Amount	16,154	23,759
Gross Unrecognized Tax Benefits, Excluding Interest and Penalties
Tax Credit Carryforward [Line Items]
Unrecognized Tax Benefits, Increase Resulting from Prior Period Tax Positions	(2,479)
Unrecognized Tax Benefits, Decrease Resulting from Prior Period Tax Positions		(157)
Interest and Penalties
Tax Credit Carryforward [Line Items]
Unrecognized Tax Benefits, Increase Resulting from Prior Period Tax Positions	$ (45)
Unrecognized Tax Benefits, Decrease Resulting from Prior Period Tax Positions		$ (301)

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($) $ in Thousands	Dec. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Jun. 30, 2014
Tax Credit Carryforward [Line Items]
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Percent			14.40%
Effective Income Tax Rate Reconciliation, Other Adjustments, Percent				180.90%
Effective Income Tax Rate Reconciliation, Tax Credit, Percent				32.70%
Significant Change in Unrecognized Tax Benefits is Reasonably Possible, Amount of Unrecorded Benefit		$ 0
Statutory federal income tax rate		35.00%
Goodwill, Written off Related to Asset Divestiture	$ 20,400
Deferred Tax Assets, State Taxes					$ 2,900
Change for uncertain tax positions		$ (2,700)
Deferred tax assets, gross	108,853	87,039	$ 108,853
Deferred Tax Assets, Valuation Allowance	15,969	11,983	15,969
Cash tax benefit of prior year items		2,800
Proceeds and Excess Tax Benefit from Share-based Compensation		1,400
Adjustment to Additional Paid in Capital, Income Tax Effect from Share-based Compensation, Net		2,700
Change in valuation allowance		4,000	(2,400)
Unrecognized Tax Benefits	2,696	1,676	2,696
Unrecognized tax benefits , if recognized, would favorably impact effective tax rate	2,700	4,400	2,700
Accrued interest related to tax obligations	100	100	100	$ 2,000
Federal and state credit carryforwards	$ 23,759	16,154	23,759
Other		4,010	$ (485)	$ (10,234)
Valuation allowances, State Tax Credits [Member]
Tax Credit Carryforward [Line Items]
Change in valuation allowance		$ 5,700

Roll Forward of Unrecognized Ta

Roll Forward of Unrecognized Tax Benefits and Associated Interest and Penalties Included in Balance Sheet (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Unrecognized Tax Benefits, Decrease Resulting from Prior Period Tax Positions		$ (458)
Balance	$ 2,696	2,658
Increase in current year tax positions	226	496
Balance	4,448	2,696
Unrecognized Tax Benefits, Reduction Resulting from Lapse of Applicable Statute of Limitations	998
Gross Unrecognized Tax Benefits, Excluding Interest and Penalties
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Unrecognized Tax Benefits, Decrease Resulting from Prior Period Tax Positions		(157)
Balance	2,406	2,132
Increase in current year tax positions	226	431
Balance	4,227	2,406
Unrecognized Tax Benefits, Reduction Resulting from Lapse of Applicable Statute of Limitations	884
Interest and Penalties
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Unrecognized Tax Benefits, Decrease Resulting from Prior Period Tax Positions		(301)
Balance	290	526
Increase in current year tax positions	0	65
Balance	221	$ 290
Unrecognized Tax Benefits, Reduction Resulting from Lapse of Applicable Statute of Limitations	$ 114

Accounts Payable and Accrued 65

Accounts Payable and Accrued Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Accounts Payable and Accrued Liabilities [Abstract]
Trade accounts payable	$ 128,045	$ 122,856
Accrued wages, salaries and employee benefits	43,997	41,880
Accrued interest	11,981	12,173
Accrued discounts and allowances	8,954	10,026
Accrued utilities	7,536	6,959
Accrued taxes other than income taxes payable	5,112	5,622
Other	14,743	16,310
Accounts payable and accrued liabilities	$ 220,368	$ 215,826

Debt - Additional Information (

Debt - Additional Information (Details)

Aug. 28, 2014USD ($)

Jul. 29, 2014USD ($)

Jul. 29, 2014USD ($)

Jan. 23, 2013USD ($)

Nov. 26, 2008USD ($)

Feb. 22, 2013USD ($)

Dec. 31, 2015USD ($)

Dec. 31, 2014USD ($)

Dec. 31, 2013USD ($)

Dec. 31, 2009

Jan. 21, 2013USD ($)

Oct. 22, 2010

Jun. 30, 2009USD ($)

Debt Instrument [Line Items]

Debt issuance costs reclassified ASU 2015-03

$ 6,000,000

$ 6,800,000

Proceeds from long-term debt

0

300,000,000

$ 275,000,000

Proceeds from Lines of Credit

$ 37,000,000

Debt retirement costs

0

(24,420,000)

$ (17,058,000)

Accrued interest

11,981,000

$ 12,173,000

Senior Notes

Debt Instrument [Line Items]

Proceeds from long-term debt

$ 271,000,000

Debt instrument principal amount redeemed

$ 166,000,000

Redemption Price

100.00%

Debt retirement costs

$ 12,600,000

Accrued interest

$ 3,000,000

Senior Notes Before February First, 2018

Debt Instrument [Line Items]

Redemption Price

100.00%

Senior Notes Before February First, 2018 | Minimum

Debt Instrument [Line Items]

Debt Instrument Redemption Notice Term

30 days

Senior Notes Before February First, 2018 | Maximum

Debt Instrument [Line Items]

Debt Instrument Redemption Notice Term

60 days

Senior Notes Due Twenty Twenty-five [Member]

Debt Instrument [Line Items]

Debt instrument, principal amount

$ 300,000,000

$ 300,000,000

Debt instrument, maturity date

Feb. 1, 2025

Debt instrument, interest rate

5.375%

5.375%

Proceeds from long-term debt

$ 298,000,000

Redemption Price

100.00%

100.00%

Senior Notes Due Twenty Twenty-five [Member] | Minimum

Debt Instrument [Line Items]

Debt Instrument Redemption Notice Term

30 days

Senior Notes Due Twenty Twenty-five [Member] | Maximum

Debt Instrument [Line Items]

Debt Instrument Redemption Notice Term

60 days

Senior Notes Due 2018

Debt Instrument [Line Items]

Debt instrument, interest rate

7.125%

Debt instrument principal amount redeemed

$ 375,000,000

Redemption Price

100.00%

Debt retirement costs

$ 17,600,000

Accrued interest

8,700,000

Payments for the redemption of long-term debt

401,300,000

Write off of Deferred Debt Issuance Cost

$ 4,600,000

Senior Notes Due 2016

Debt Instrument [Line Items]

Debt instrument, principal amount

$ 150,000,000

Debt instrument, maturity date

Jun. 15, 2016

Debt instrument, interest rate

10.625%

Debt instrument, price

98.792%

Senior Notes Due 2016 | Senior Notes Prior to June 15, 2013

Debt Instrument [Line Items]

Redemption Price

100.00%

Senior Notes Due Twenty Twenty-Three [Member]

Debt Instrument [Line Items]

Debt instrument, principal amount

$ 275,000,000

Debt instrument, interest rate

4.50%

Revolving Credit Facility

Debt Instrument [Line Items]

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%

Earliest extended term of revolving loan

Sep. 30, 2020

Outstanding stand by letters of credit

$ 6,100,000

Credit facility available to draw

$ 118,900,000

Percentage of availability triggers covenant requirement under credit facility

12.50%

Debt covenant, actual fixed charge ratio

1.3

Revolving Credit Facility | Minimum

Debt Instrument [Line Items]

Debt covenant, actual fixed charge ratio

1

Revolving Credit Facility | London Interbank Offered Rate (LIBOR) [Member] | Minimum

Debt Instrument [Line Items]

Interest rate spread

1.25%

Revolving Credit Facility | London Interbank Offered Rate (LIBOR) [Member] | Maximum

Debt Instrument [Line Items]

Interest rate spread

1.75%

Revolving Credit Facility | Federal Fund Rate [Member] | Maximum

Debt Instrument [Line Items]

Interest rate spread

0.50%

Revolving Credit Facility | Base Rate [Member] | Minimum

Debt Instrument [Line Items]

Interest rate spread

0.25%

Revolving Credit Facility | Base Rate [Member] | Maximum

Debt Instrument [Line Items]

Interest rate spread

0.75%

Revolving Credit Facility | Prime Rate [Member] | Maximum

Debt Instrument [Line Items]

Interest rate spread

1.00%

Other Long-Term Obligations (De

Other Long-Term Obligations (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Disclosure Other Long Term Obligations [Abstract]
Long-term lease obligations, net of current portion	$ 24,054	$ 24,805
Deferred compensation	10,755	14,609
Deferred proceeds	9,386	12,360
Other	2,543	5,082
Other long-term obligations	$ 46,738	$ 56,856

Reclassification out of Accum68

Reclassification out of Accumulated Other Comprehensive Income (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2015		Dec. 31, 2014		Dec. 31, 2013
Reclassification Out of Accumulated Other Comprehensive Income [Line Items]
Accumulated other comprehensive loss, net of tax		$ (55,548)		$ (70,863)		$ (58,093)
Other Comprehensive Income (Loss), before Reclassifications, Net of Tax		6,371		4,773
Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax		8,944		(17,543)
Net current period other comprehensive income ending balance		15,315	[1]	(12,770)	[1]	57,600
Amortization of actuarial loss		(14,800)		38,600
Amortization of actuarial loss included in net periodic cost, before tax		12,600		9,800
Amortization of prior service credit included in net periodic cost, before tax				(8,400)
Amortization of prior service (cost) credit		2,100		2,000
Other Comprehensive (Income) Loss, Reclassification Adjustment from AOCI, Pension and Other Postretirement Benefit Plans, Tax		10,000		(8,800)
Foreign Currency Translation Adjustments
Reclassification Out of Accumulated Other Comprehensive Income [Line Items]
Accumulated other comprehensive loss, net of tax		0	[2]	0		(874)
Other Comprehensive Income (Loss), before Reclassifications, Net of Tax		0		0
Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax		0		874
Net current period other comprehensive income ending balance	[1],[2]	0		874
Defined Benefit Pension Plan Adjustments
Reclassification Out of Accumulated Other Comprehensive Income [Line Items]
Accumulated other comprehensive loss, net of tax		(55,548)		(70,863)		$ (57,219)
Other Comprehensive Income (Loss), before Reclassifications, Net of Tax		6,371		4,773
Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax		8,944		(18,417)
Net current period other comprehensive income ending balance	[1]	$ 15,315		$ (13,644)
[1]	2For the year ended December 31, 2015, net periodic costs associated with our pension and other postretirement employee benefit, or OPEB, plans included in other comprehensive loss and reclassified from accumulated other comprehensive loss, or AOCL, included $14.8 million of net gain on plan assets, $12.6 million of actuarial loss amortization and $2.1 million of prior service credit amortization, less total tax of $10.0 million. For the year ended December 31, 2014, net periodic costs associated with our pension and OPEB plans included in other comprehensive income and reclassified from AOCL included $38.6 million of net loss on plan assets, $9.8 million of actuarial loss amortization, $8.4 million of prior service credit arising during the period and $2.0 million of prior service credit amortization, less total tax of $8.8 million. These accumulated other comprehensive loss components are included in the computation of net periodic pension and OPEB costs in Note 13, “Savings, Pension and Other Postretirement Employee Benefit Plans.”
[2]	1This balance consists of unrealized foreign currency translation adjustments related to the operations of our former Canadian subsidiary before its functional currency was changed from Canadian dollars to U.S. dollars in 2012. As a result of the divestiture of our specialty business and mills, this balance was written-off and included in our net loss on divested assets.

Changes in Benefit Obligation,

Changes in Benefit Obligation, Plan Assets and Funded Status for Company-Sponsored Benefit Plans (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Defined Benefit Plan, Amounts Recognized in Balance Sheet [Abstract]
Noncurrent assets	$ 596	$ 4,738
Pension Benefit Plans
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]
Benefit obligation at beginning of year	338,001	293,388
Service cost	1,244	1,390	$ 1,738
Interest cost	13,931	14,825	13,375
Plan changes	0	0
Actuarial losses (gains)	(15,295)	47,548
Medicare Part D subsidies received	0	0
Benefits paid	(19,437)	(19,150)
Benefit obligation at end of year	318,444	338,001	293,388
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets at beginning of year	321,055	286,598
Actual return on plan assets	(11,120)	36,157
Employer contribution	3,578	17,450
Fair value of plan assets at end of year	294,076	321,055	286,598
Funded status at end of year	(24,368)	(16,946)
Defined Benefit Plan, Amounts Recognized in Balance Sheet [Abstract]
Noncurrent assets	596	4,738
Current liabilities	(414)	(438)
Noncurrent liabilities	(24,550)	(21,246)
Net amount recognized	(24,368)	(16,946)
Other Postretirement Employee Benefit Plans
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]
Benefit obligation at beginning of year	104,715	107,327
Service cost	363	454	552
Interest cost	3,881	4,565	4,730
Plan changes	0	(8,384)
Actuarial losses (gains)	(30,701)	7,039
Medicare Part D subsidies received	0	123
Benefits paid	(6,586)	(6,409)
Benefit obligation at end of year	71,672	104,715	107,327
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets at beginning of year	20	20
Actual return on plan assets	0	0
Employer contribution	0	0
Fair value of plan assets at end of year	20	20	$ 20
Funded status at end of year	(71,652)	(104,695)
Defined Benefit Plan, Amounts Recognized in Balance Sheet [Abstract]
Noncurrent assets	0	0
Current liabilities	(7,145)	(7,477)
Noncurrent liabilities	(64,507)	(97,218)
Net amount recognized	$ (71,652)	$ (104,695)

Amounts Recognized (Pre-tax) in

Amounts Recognized (Pre-tax) in Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Pension Benefit Plans
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Future Amortization of Gain (Loss)	$ (11,500)
Net loss	134,031	$ 130,708
Prior service cost (credit)	30	103
Net amount recognized	134,061	130,811
Other Postretirement Employee Benefit Plans
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Future Amortization of Gain (Loss)	(5,500)
Net loss	(29,290)	1,410
Prior service cost (credit)	(4,923)	(7,101)
Net amount recognized	$ (34,213)	$ (5,691)

Certain Pension Plans with Accu

Certain Pension Plans with Accumulated Benefit Obligations in Excess of Plan Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Defined Benefit Plan, Pension Plans with Accumulated Benefit Obligations in Excess of Plan Assets [Abstract]
Projected benefit obligation	$ 181,744	$ 192,989
Accumulated benefit obligation	181,744	192,989
Fair value of plan assets	$ 156,780	$ 171,305

Pre-tax Components of Net Perio

Pre-tax Components of Net Periodic Cost (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Pension Benefit Plans
Defined Benefit Plan Disclosure [Line Items]
Service cost	$ 1,244	$ 1,390	$ 1,738
Interest cost	13,931	14,825	13,375
Expected return on plan assets	(20,117)	(20,196)	(18,352)
Amortization of prior service cost (credit)	73	205	337
Amortization of actuarial loss	12,619	10,097	14,840
Curtailments	0	0	769
Net periodic cost	7,750	6,321	12,707
Other Postretirement Employee Benefit Plans
Defined Benefit Plan Disclosure [Line Items]
Service cost	363	454	552
Interest cost	3,881	4,565	4,730
Expected return on plan assets	(1)	0	0
Amortization of prior service cost (credit)	(2,178)	(2,179)	(502)
Amortization of actuarial loss	0	(286)	0
Curtailments	0	0	0
Net periodic cost	$ 2,065	$ 2,554	$ 4,780

Other Amounts Recognized in Oth

Other Amounts Recognized in Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Defined Benefit Plan Disclosure [Line Items]
Amortization of prior service (cost) credit	$ 2,100	$ 2,000
Amortization of actuarial (loss) gain	14,800	(38,600)
Pension Benefit Plans
Defined Benefit Plan Disclosure [Line Items]
Net loss (gain)	15,942	31,587	$ (53,285)
Curtailments	0	0	(769)
Prior service (credit) cost	0	0	0
Amortization of prior service (cost) credit	(73)	(205)	(337)
Amortization of actuarial (loss) gain	(12,619)	(10,097)	(14,840)
Total recognized in other comprehensive loss (income)	3,250	21,285	(69,231)
Defined Benefit Plan Total Recognized In Net Periodic Benefit Costs And Other Comprehensive Income Before Tax	11,000	27,606	(56,524)
Other Postretirement Employee Benefit Plans
Defined Benefit Plan Disclosure [Line Items]
Net loss (gain)	(30,700)	7,039	(30,323)
Curtailments	0	0	0
Prior service (credit) cost	0	(8,384)	5,106
Amortization of prior service (cost) credit	2,178	2,179	502
Amortization of actuarial (loss) gain	0	286	0
Total recognized in other comprehensive loss (income)	(28,522)	1,120	(24,715)
Defined Benefit Plan Total Recognized In Net Periodic Benefit Costs And Other Comprehensive Income Before Tax	$ (26,457)	$ 3,674	$ (19,935)

Weighted Average Assumptions Us

Weighted Average Assumptions Used to Determine Benefit Obligation (Details)	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Pension Benefit Plans
Defined Benefit Plan Disclosure [Line Items]
Discount rate	4.70%	4.25%	5.20%
Other Postretirement Employee Benefit Plans
Defined Benefit Plan Disclosure [Line Items]
Discount rate	4.50%	4.15%	5.05%

Weighted Average Assumptions 75

Weighted Average Assumptions Used to Determine Net Periodic Cost (Benefit) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Pension Benefit Plans
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Future Amortization of Gain (Loss)	$ 11.5
Discount rate	4.25%	5.20%	4.15%
Expected return on plan assets	7.00%	7.50%	7.50%
Other Postretirement Employee Benefit Plans
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Future Amortization of Gain (Loss)	$ 5.5
Discount rate	4.15%	5.05%	4.05%
Expected return on plan assets	0.00%	0.00%	0.00%

One Percentage Point Change in

One Percentage Point Change in Health Care Cost Trend Rates (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2015USD ($)
Defined Benefit Plan, Effect of One-Percentage Point Change in Assumed Health Care Cost Trend Rates [Abstract]
Effect of 1% increase on total service and interest cost components	$ 407
Effect of 1% decrease on total service and interest cost components	(341)
Effect of 1% increase on postretirement employee benefit obligation	4,914
Effect of 1% decrease on postretirement employee benefit obligation	$ (4,277)

Investments at Fair Value for C

Investments at Fair Value for Company Sponsored Pension Benefit Plans Within Fair Value Hierarchy (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Cash and cash equivalents
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	$ 2,004,000	$ 2,023,000
defined benefit plan net asset value	0	0
Common and collective trusts
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	292,072,000	319,032,000
defined benefit plan net asset value	292,072,000	319,032,000
Investments
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	294,076,000	321,055,000
defined benefit plan net asset value	292,072,000	319,032,000
Fair Value, Inputs, Level 1 | Cash and cash equivalents
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	2,004,000	2,023,000
Fair Value, Inputs, Level 1 | Common and collective trusts
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Fair Value, Inputs, Level 1 | Investments
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	$ 2,004,000	$ 2,023,000

Long Term Asset Allocation Rang

Long Term Asset Allocation Ranges (Details)	12 Months Ended
	Dec. 31, 2015
Domestic equities
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, long-term assets, minimum	14.00%
Defined benefit plan, long-term assets, maximum	22.00%
International equities, including emerging markets
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, long-term assets, minimum	13.00%
Defined benefit plan, long-term assets, maximum	22.00%
Corporate bonds
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, long-term assets, minimum	50.00%
Defined benefit plan, long-term assets, maximum	70.00%
Liquid reserves
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, long-term assets, minimum	0.00%
Defined benefit plan, long-term assets, maximum	5.00%

Estimated Future Benefit Paymen

Estimated Future Benefit Payments (Details) $ in Thousands	Dec. 31, 2015USD ($)
Pension Benefit Plans
Defined Benefit Plan Disclosure [Line Items]
2,015	$ 19,428
2,016	19,789
2,017	20,080
2,018	20,601
2,019	20,746
2020-2023	105,569
Other Postretirement Employee Benefit Plans
Defined Benefit Plan Disclosure [Line Items]
2,015	7,165
2,016	7,038
2,017	7,013
2,018	6,614
2,019	6,271
2020-2023	$ 22,711

Savings, Pension and Other Po80

Savings, Pension and Other Postretirement Employee Benefit Plans Multiemployer Defined Benefit Plans (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015		Dec. 31, 2014	Dec. 31, 2013
Defined Benefit Plan Disclosure [Line Items]
Entity Tax Identification Number	516,031,295
Contributions (in thousands)	$ 5,960		$ 6,008	$ 6,061
IAM
Defined Benefit Plan Disclosure [Line Items]
Multiemployer Plan Number	2
Multiemployer Plans, Certified Zone Status	Green		Green
Contributions (in thousands)	$ 329		$ 343	343
Multiemployer Plans, Surcharge	No
Multiemployer Plans, Collective-Bargaining Arrangement, Expiration Date	May 31, 2016
USW
Defined Benefit Plan Disclosure [Line Items]
Entity Tax Identification Number	116,166,763
Multiemployer Plan Number	1
Multiemployer Plans, Certified Zone Status	Red	[1]	Red
Contributions (in thousands)	$ 5,631		$ 5,665	$ 5,718
Multiemployer Plans, Surcharge	No
Multiemployer Plans, Collective-Bargaining Arrangement, Expiration Date	Aug. 31, 2017
[1]	PIUMPF has been certified as in "Critical and Declining Status" for 2015, under the provisions of the Multiemployer Pension Plan Reform Act of 2014.

Savings, Pension and Other Po81

Savings, Pension and Other Postretirement Employee Benefit Plans Additional Information (Details)	12 Months Ended
	Dec. 31, 2015USD ($)$ / h	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)$ / h
Defined Benefit Plan Disclosure [Line Items]
Multiemployer Plans, Withdrawal Obligation		$ 72,000,000
IAM
Defined Benefit Plan Disclosure [Line Items]
Contribution rates | $ / h	4		3.25
Maximum | Plan A [Member]
Defined Benefit Plan Disclosure [Line Items]
Funded Percentage Of Pension Protection Plan	65.00%
Maximum | Plan B [Member]
Defined Benefit Plan Disclosure [Line Items]
Funded Percentage Of Pension Protection Plan	80.00%
Minimum | Plan B [Member]
Defined Benefit Plan Disclosure [Line Items]
Funded Percentage Of Pension Protection Plan	65.00%
Minimum | Plan C [Member]
Defined Benefit Plan Disclosure [Line Items]
Funded Percentage Of Pension Protection Plan	80.00%
Pension Benefit Plans
Defined Benefit Plan Disclosure [Line Items]
Curtailments	$ 0	0	$ 769,000
Net loss expected to be recognized as component of net periodic benefit over the next fiscal year	(11,500,000)
Prior service cost, expected to be recognized as a component of net periodic benefit cost over the next fiscal year		(100,000)
Medicare Part D subsidies received	0	0
Fair value of plan assets	294,076,000	321,055,000	286,598,000
Employer contribution	3,578,000	17,450,000
Other Postretirement Employee Benefit Plans
Defined Benefit Plan Disclosure [Line Items]
Curtailments	0	0	0
Net loss expected to be recognized as component of net periodic benefit over the next fiscal year	(5,500,000)
Prior service cost, expected to be recognized as a component of net periodic benefit cost over the next fiscal year	1,700,000
Medicare Part D subsidies received	$ 0	123,000
Assumed health care cost trend rates used to determine the company's benefit obligations and expense	7.60%
Expected year when trend rate to be reached	70 years
Fair value of plan assets	$ 20,000	20,000	20,000
Employer contribution	$ 0	0
Other Postretirement Employee Benefit Plans | Maximum
Defined Benefit Plan Disclosure [Line Items]
Assumed health care cost trend rates, graded rate	4.50%
Other Postretirement Employee Benefit Plans | Minimum
Defined Benefit Plan Disclosure [Line Items]
Assumed health care cost trend rates, graded rate	4.30%
Company-Sponsored Pension Plans
Defined Benefit Plan Disclosure [Line Items]
Employer contribution	$ 3,200,000
Non Qualified Pension Plans
Defined Benefit Plan Disclosure [Line Items]
Employer contribution	400,000
Fair Value, Inputs, Level 1 | Other Postretirement Employee Benefit Plans
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	20,000
Pension Benefit Plans
Defined Benefit Plan Disclosure [Line Items]
Employer contributions	16,900,000	17,400,000	$ 16,800,000
Cost of Sales [Member]
Defined Benefit Plan Disclosure [Line Items]
Other Comprehensive (Income) Loss, Reclassification Adjustment from AOCI, Pension and Other Postretirement Benefit Plans, before Tax	6,800,000	6,600,000
Selling, General and Administrative Expenses [Member]
Defined Benefit Plan Disclosure [Line Items]
Other Comprehensive (Income) Loss, Reclassification Adjustment from AOCI, Pension and Other Postretirement Benefit Plans, before Tax	$ 3,000,000	$ 2,300,000

Share Reconciliation of Number

Share Reconciliation of Number of Common Shares Used in Calculating Basic and Diluted Net Earnings Per Share (Details) - $ / shares	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Earnings Per Share [Abstract]
Basic average common shares outstanding									18,762,451	20,129,557	22,081,026	[1]
Incremental shares due to:
Restricted stock units									33,128	0	53,803
Performance shares									24,717	0	129,003
Incremental Common Shares Attributable to Stock Options									0	0	0
Diluted average common shares outstanding									18,820,296	20,129,557	22,263,832
Basic net earnings per common share	$ 0.65	$ 1.22	$ 0.82	$ 0.30	$ (1.39)	$ 0.32	$ 0.61	$ 0.30	$ 2.98	$ (0.11)	$ 4.84
Diluted net earnings per common share	$ 0.65	$ 1.21	$ 0.81	$ 0.30	$ (1.39)	$ 0.31	$ 0.61	$ 0.29	$ 2.97	$ (0.11)	$ 4.80
Anti-dilutive shares excluded from calculation									331,168	566,041	41,337
[1]	Basic average common shares outstanding include restricted stock awards that are fully vested, but are deferred for future issuance. See Note 15, "Equity-Based Compensation Plans" for further discussion.

Equity-Based Compensation Pla83

Equity-Based Compensation Plans Employee Plans Equity Based Compensation Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employee equity-based compensation	$ 8,630	$ 8,184	$ 6,876
Related tax benefit	3,193	2,955	2,049
Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employee equity-based compensation	2,116	1,966	1,801
Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employee equity-based compensation	4,408	4,964	5,075
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employee equity-based compensation	$ 2,106	$ 1,254	$ 0

Equity-Based Compensation Pla84

Equity-Based Compensation Plans Summary of Status of Outstanding RSU Awards (Details) - Restricted stock units - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Number of share
Beginning Balance	93,254	102,658	63,727
Granted	23,148	31,567	72,702
Vested	(65,217)	(32,117)	(30,190)
Forfeited	(5,156)	(8,854)	(3,581)
Ending Balance	46,029	93,254	102,658
Weighted Average Grant Date Fair Value
Beginning Balance	$ 47.95	$ 39.85	$ 35.57
Granted	62.02	66.33	43.44
Vested	43.86	38.94	39.21
Forfeited	58.58	52.28	42.03
Ending Balance	$ 60.17	$ 47.95	$ 39.85
Aggregate intrinsic value
Aggregate intrinsic value	$ 2,096	$ 6,393	$ 5,390

Equity-Based Compensation Pla85

Equity-Based Compensation Plans Assumption Used in Monte Carlo Model to Estimate Fair Value of Performance Shares Awards (Details)	12 Months Ended
	Dec. 31, 2015$ / shares
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 20.82
Risk free rate	1.79%
Measurement period	6 years 4 months 24 days
Volatility	30.00%
Performance shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Closing price of stock on date of grant	$ 61.75
Risk free rate	0.99%
Measurement period	3 years
Volatility	28.00%

Equity-Based Compensation Pla86

Equity-Based Compensation Plans Summary of Status of Outstanding Performance Share Awards (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested, Number of Shares [Roll Forward]
Beginning Balance	150,580	0
Granted	142,542	163,137
Forfeited	(15,429)	(12,557)
Ending Balance	277,693	150,580	0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Abstract]
Beginning Balance	$ 66.84	$ 0
Granted	61.93	66.85
Forfeited	64.12	66.97
Ending Balance	$ 64.47	$ 66.84	$ 0
Aggregate intrinsic value
Aggregate intrinsic value	$ 0	$ 258
Performance shares
Number of share
Ending Balance	92,563	300,864	259,841
Granted	47,513	54,379	124,513
Settled	(245,525)	0	(246,592)
Forfeited	(10,289)	(13,356)	(10,735)
Beginning Balance	300,864	259,841	392,655
Weighted Average Grant Date Fair Value
Beginning Balance	$ 59.77	$ 50.87	$ 44.67
Granted	62.05	105.08	63.46
Settled	50.43	0	47.19
Forfeited	73.61	71.03	54.87
Ending Balance	$ 84.18	$ 59.77	$ 50.87
Aggregate intrinsic value
Aggregate intrinsic value	$ 4,214	$ 20,624	$ 13,642
Maximum [Member] | Performance shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share Based Compensation Arrangement By Share Based Payment Award Outstanding Award As Percentage Of Shares Issued	200.00%
Minimum [Member] | Performance shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share Based Compensation Arrangement By Share Based Payment Award Outstanding Award As Percentage Of Shares Issued	0.00%

Equity-Based Compensation Pla87

Equity-Based Compensation Plans - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended			37 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Jan. 31, 2012
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Plan, effective date			Dec. 16, 2008
Stock Plan, shares authorized	4,100,000		4,100,000
Shares Available For Grant	2,100,000		2,100,000
Cash paid for minimum tax withholdings			$ 4,152	$ 1,523	$ 4,831
Share based compensation expense			(8,630)	(8,184)	(6,876)
Equity Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation costs	$ 2,600		$ 2,600
Unrecognized compensation costs, expected weighted-average period to be recognized (in years)			1 year 3 months 18 days
Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based compensation awards vesting period			3 years
Unrecognized compensation costs	$ 3,100		$ 3,100
Unrecognized compensation costs, expected weighted-average period to be recognized (in years)			1 year 3 months 18 days
Vested Shares Settled Without Payment			107,750
Distributed of Previously Deferred Shares			137,775
Shares issued (in shares)			3,100,000
Share based compensation expense			$ (4,408)	(4,964)	(5,075)
Share Based Compensation Arrangement By Share Based Payment Award Shares Settled As Percentage Of Outstanding Amount	106.90%		106.90%
Shares, Issued	97,921		97,921
Performance Shares [Member] | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of amount subject to performance share award of number of shares actually issued	0.00%		0.00%
Performance Shares [Member] | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of amount subject to performance share award of number of shares actually issued	200.00%		200.00%
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based compensation expense			$ (2,106)	$ (1,254)	0
Employee Stock Option [Member] | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based compensation awards vesting period			1 year
Employee Stock Option [Member] | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based compensation awards vesting period			3 years
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total fair value of share awards vested			$ 2,900
Unrecognized compensation costs	$ 1,300		$ 1,300
Unrecognized compensation costs, expected weighted-average period to be recognized (in years)			1 year 4 months 24 days
Settlement and distribution of shares issued (in shares)	61,592	27,933		75,400
Vested Shares Deferred In The Period				47,467
Shares issued (in shares)			39,120	48,476
Cash paid for minimum tax withholdings			$ 1,100	$ 1,500
Balance of Shares Vested and Deferred	37,135		37,135
Share based compensation expense			$ (2,116)	(1,966)	(1,801)
Restricted Stock Units (RSUs) | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based compensation awards vesting period			1 year
Restricted Stock Units (RSUs) | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based compensation awards vesting period			3 years
Cellu Tissue Holdings Inc
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Plan, shares authorized	700,000		700,000
Director
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based compensation awards vesting period			1 year			3 years
Share Based Compensation Arrangement By Share Based Payment Award Compensation Cost Reversal			$ 4,100
Share based compensation expense				(4,600)	$ (4,100)
Deferred compensation share-based arrangements, liability, classified, noncurrent	$ (9,400)	$ (13,500)	$ (9,400)	(13,500)
Deferred Compensation Share-based Arrangements, Liability, Current		$ (1,400)		$ (1,400)

Fair Value Measurements Estimat

Fair Value Measurements Estimated Fair Values of Financial Instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash, restricted cash, and short-term investments (Level 1)	$ 8,130	$ 81,101
Long-term debt (Level 1)	558,250	558,000
Carrying Amount
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash, restricted cash, and short-term investments (Level 1)	8,130	81,101
Long-term debt (Level 1)	$ 575,000	$ 575,000

Commitments and Contingencies C

Commitments and Contingencies Commitments and Contingencies Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Leases Disclosure [Line Items]
Rent expense	$ 14.8	$ 18.6	$ 19.4

Commitments and Contingencies90

Commitments and Contingencies Commitments and Contingencies Future Minimum Lease Payments (Details) $ in Thousands	Dec. 31, 2015USD ($)
Capital Leases, Future Minimum Payments Due, Fiscal Year Maturity [Abstract]
2,015	$ 2,576
2,016	2,623
2,017	2,670
2,018	2,697
2,019	2,661
Thereafter	29,532
Total future minimum lease payments	42,759
Less interest portion	(19,258)
Present value of future minimum lease payments	23,501
Operating Leases, Future Minimum Payments Due, Fiscal Year Maturity [Abstract]
2,015	12,990
2,016	8,490
2,017	6,697
2,018	3,474
2,019	2,195
Thereafter	6,100
Total future minimum lease payments	$ 39,946

Segment Information Reportable

Segment Information Reportable Segments Information (Details) - USD ($) $ in Thousands	Dec. 31, 2014		Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014		Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015		Dec. 31, 2014		Dec. 31, 2013
Segment Reporting Information [Line Items]
Net sales			$ 431,595	$ 442,222	$ 444,558	$ 434,026	$ 472,318		$ 511,142	$ 498,759	$ 484,920	$ 1,752,401	[1]	$ 1,967,139	[1]	$ 1,889,830	[1]
Income from operations			36,314	40,046	32,073	15,237	(17,768)		43,978	33,083	20,518	123,670		79,811		99,328
Gain (loss) on divested assets			(195)	$ 0	$ 1,331	$ 131	(40,159)		$ 0	$ 0	$ 0	1,267	[2]	(40,159)		0
Depreciation and amortization												84,732		90,145		90,272
Assets	$ 1,579,149		1,527,369				1,579,149					1,527,369		1,579,149		1,735,235
Capital expenditures												134,104		99,600		86,508
Consumer Products
Segment Reporting Information [Line Items]
Net sales												959,894		1,183,385		1,149,692	[1]
Income from operations												54,437		34,131		52,799
Gain (loss) on divested assets	(40,159)											1,267				0
Depreciation and amortization												54,595		61,504		65,197
Assets	1,037,912		1,046,170				1,037,912					1,046,170		1,037,912		1,215,919
Capital expenditures												55,594		43,562		46,647
Pulp and Paperboard
Segment Reporting Information [Line Items]
Net sales												792,507		783,754		740,138	[1]
Income from operations												120,861		144,171		95,781	[1]
Depreciation and amortization												27,204		25,452		23,266
Assets	413,143		423,694				413,143					423,694		413,143		359,735
Capital expenditures												67,929		45,146		30,846
Operating Segments
Segment Reporting Information [Line Items]
Income from operations												176,565		138,143		148,580
Assets	1,451,055		1,469,864				1,451,055					1,469,864		1,451,055		1,575,654
Capital expenditures												123,523		88,708		77,493
Corporate
Segment Reporting Information [Line Items]
Income from operations												(52,895)		(58,332)		(49,252)	[1]
Depreciation and amortization												2,933		3,189		1,809
Assets	$ 128,094	[3]	$ 57,505				$ 128,094	[3]				57,505		128,094	[3]	159,581	[3]
Capital expenditures												$ 10,581		10,892		9,015
Externally sold pulp [Member] | Consumer Products
Segment Reporting Information [Line Items]
Net sales														1,400
Externally sold pulp [Member] | Pulp and Paperboard
Segment Reporting Information [Line Items]
Net sales														$ 2,100		$ 5,800
[1]	1 In 2013, pulp not utilized internally was sold by the Pulp and Paperboard segment to external customers resulting in net sales of $5.8 million. Commencing in 2014, the majority of excess pulp is sold by the Consumer Products segment and during 2015 and 2014 totaled $1.4 million and $2.1 million, respectively.
[2]	2 These costs relate to the sale of our Consumer Products segment’s specialty business and mills. For additional discussion, see Note 4, “Divested Assets”
[3]	3 Certain 2014 and 2013 Corporate assets were reclassified to conform with the 2015 presentation. See Note 3, "Recently Adopted and Prospective Accounting Standards."

Segment Information Segment Inf

Segment Information Segment Information Summary of Geographic Information Regarding Net Sales (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015		Dec. 31, 2014		Dec. 31, 2013
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	$ 431,595	$ 442,222	$ 444,558	$ 434,026	$ 472,318	$ 511,142	$ 498,759	$ 484,920	$ 1,752,401	[1]	$ 1,967,139	[1]	$ 1,889,830	[1]
United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales									1,653,208		1,840,726		1,751,001
Japan
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales									59,463		63,831		67,728
Canada
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales									6,896		25,411		26,161
Korea
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales									10,016		11,105		10,899
Australia
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales									5,578		7,219		7,924
China
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales									843		1,876		5,404
Other foreign countries
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales									$ 16,397		$ 16,971		$ 20,713
[1]	1 In 2013, pulp not utilized internally was sold by the Pulp and Paperboard segment to external customers resulting in net sales of $5.8 million. Commencing in 2014, the majority of excess pulp is sold by the Consumer Products segment and during 2015 and 2014 totaled $1.4 million and $2.1 million, respectively.

Financial Results by Quarter 93

Financial Results by Quarter Financial Results by Quarter (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015		Dec. 31, 2014		Dec. 31, 2013
Quarterly Financial Information Disclosure [Abstract]
Net sales	$ 431,595	$ 442,222	$ 444,558	$ 434,026	$ 472,318	$ 511,142	$ 498,759	$ 484,920	$ 1,752,401	[1]	$ 1,967,139	[1]	$ 1,889,830	[1]
Costs and expenses:
Cost of sales	(364,778)	(373,892)	(384,347)	(389,832)	(413,643)	(434,457)	(434,111)	(426,629)	(1,512,849)		(1,708,840)		(1,671,371)
Gain (loss) on divested assets	(195)	0	1,331	131	(40,159)	0	0	0	1,267	[2]	(40,159)		0
Selling, general and administrative expenses	(30,308)	(28,284)	(29,469)	(29,088)	(33,206)	(31,817)	(31,565)	(33,514)	(117,149)		(130,102)		(119,131)
Impairment of assets	0	0	0	0	(3,078)	(890)	0	(4,259)	0		(8,227)		0
Total operating costs and expenses	(395,281)	(402,176)	(412,485)	(418,789)	(490,086)	(467,164)	(465,676)	(464,402)	(1,628,731)		(1,887,328)		(1,790,502)
Income from operations	36,314	40,046	32,073	15,237	(17,768)	43,978	33,083	20,518	123,670		79,811		99,328
Net earnings	$ 11,565	$ 23,064	$ 15,597	$ 5,757	$ (27,247)	$ 6,253	$ 12,453	$ 6,226	$ 55,983		$ (2,315)		$ 106,955
Net earnings per common share:
Basic (in dollars per share)	$ 0.65	$ 1.22	$ 0.82	$ 0.30	$ (1.39)	$ 0.32	$ 0.61	$ 0.30	$ 2.98		$ (0.11)		$ 4.84
Diluted (in dollars per share)	$ 0.65	$ 1.21	$ 0.81	$ 0.30	$ (1.39)	$ 0.31	$ 0.61	$ 0.29	$ 2.97		$ (0.11)		$ 4.80
[1]	1 In 2013, pulp not utilized internally was sold by the Pulp and Paperboard segment to external customers resulting in net sales of $5.8 million. Commencing in 2014, the majority of excess pulp is sold by the Consumer Products segment and during 2015 and 2014 totaled $1.4 million and $2.1 million, respectively.
[2]	2 These costs relate to the sale of our Consumer Products segment’s specialty business and mills. For additional discussion, see Note 4, “Divested Assets”

Supplemental Guarantor Financ94

Supplemental Guarantor Financial Information Condensed Consolidating Statement of Operations and Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015		Dec. 31, 2014		Dec. 31, 2013
Condensed Financial Statements, Captions [Line Items]
Net sales	$ 431,595	$ 442,222	$ 444,558	$ 434,026	$ 472,318	$ 511,142	$ 498,759	$ 484,920	$ 1,752,401	[1]	$ 1,967,139	[1]	$ 1,889,830	[1]
Cost and expenses:
Cost of sales	(364,778)	(373,892)	(384,347)	(389,832)	(413,643)	(434,457)	(434,111)	(426,629)	(1,512,849)		(1,708,840)		(1,671,371)
Selling, general and administrative expenses	(30,308)	(28,284)	(29,469)	(29,088)	(33,206)	(31,817)	(31,565)	(33,514)	(117,149)		(130,102)		(119,131)
Gain (loss) on divested assets	(195)	0	1,331	131	(40,159)	0	0	0	1,267	[2]	(40,159)		0
Impairment of assets	0	0	0	0	(3,078)	(890)	0	(4,259)	0		(8,227)		0
Total operating costs and expenses	(395,281)	(402,176)	(412,485)	(418,789)	(490,086)	(467,164)	(465,676)	(464,402)	(1,628,731)		(1,887,328)		(1,790,502)
Income from operations	36,314	40,046	32,073	15,237	(17,768)	43,978	33,083	20,518	123,670		79,811		99,328
Interest expense, net									(31,182)		(39,150)		(44,036)
Debt retirement costs									0		(24,420)		(17,058)
Equity in income (loss) of subsidiary									0		0		0
Earnings before income taxes									92,488		16,241		38,234
Income tax (provision) benefit									(36,505)		(18,556)		68,721
Net earnings (loss)	$ 11,565	$ 23,064	$ 15,597	$ 5,757	$ (27,247)	$ 6,253	$ 12,453	$ 6,226	55,983		(2,315)		106,955
Other comprehensive income, net of tax									15,315	[3]	(12,770)	[3]	57,600
Comprehensive income									71,298		(15,085)		164,555
Issuer
Condensed Financial Statements, Captions [Line Items]
Net sales									1,683,890		1,573,912		1,474,103
Cost and expenses:
Cost of sales									(1,458,121)		(1,321,143)		(1,269,107)
Selling, general and administrative expenses									(108,414)		(107,141)		(94,861)
Gain (loss) on divested assets									0		0
Impairment of assets											0
Total operating costs and expenses									(1,566,535)		(1,428,284)		(1,363,968)
Income from operations									117,355		145,628		110,135
Interest expense, net									(31,067)		(39,091)		(44,031)
Debt retirement costs											(24,420)		(17,058)
Equity in income (loss) of subsidiary									2,476		(58,953)		(15,370)
Earnings before income taxes									86,288		82,117		49,046
Income tax (provision) benefit									(32,371)		(47,694)		61,778
Net earnings (loss)									56,393		(24,530)		95,454
Other comprehensive income, net of tax									15,315		(12,770)		57,600
Comprehensive income									71,708		(37,300)		153,054
Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net sales									291,270		531,520		565,783
Cost and expenses:
Cost of sales									(277,487)		(526,192)		(553,006)
Selling, general and administrative expenses									(8,735)		(22,747)		(22,918)
Gain (loss) on divested assets									1,267		(40,159)
Impairment of assets											(8,227)
Total operating costs and expenses									(284,955)		(597,325)		(575,924)
Income from operations									6,315		(65,805)		(10,141)
Interest expense, net									(115)		(59)		(5)
Debt retirement costs											0		0
Equity in income (loss) of subsidiary									0		(528)		(804)
Earnings before income taxes									6,200		(65,864)		(10,146)
Income tax (provision) benefit									(3,724)		7,439		(4,420)
Net earnings (loss)									2,476		(58,953)		(15,370)
Other comprehensive income, net of tax									0		0		0
Comprehensive income									2,476		(58,953)		(15,370)
Non-Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net sales									0		43,929		54,978
Cost and expenses:
Cost of sales									0		(43,727)		(54,292)
Selling, general and administrative expenses									0		(214)		(1,352)
Gain (loss) on divested assets									0		0
Impairment of assets											0
Total operating costs and expenses									0		(43,941)		(55,644)
Income from operations									0		(12)		(666)
Interest expense, net									0		0		0
Debt retirement costs											0		0
Equity in income (loss) of subsidiary									0		0		0
Earnings before income taxes									0		(12)		(666)
Income tax (provision) benefit									0		(516)		(138)
Net earnings (loss)									0		(528)		(804)
Other comprehensive income, net of tax									0		0		0
Comprehensive income									0		(528)		(804)
Eliminations
Condensed Financial Statements, Captions [Line Items]
Net sales									(222,759)		(182,222)		(205,034)
Cost and expenses:
Cost of sales									222,759		182,222		205,034
Selling, general and administrative expenses									0		0		0
Gain (loss) on divested assets									0		0
Impairment of assets											0
Total operating costs and expenses									222,759		182,222		205,034
Income from operations									0		0		0
Interest expense, net									0		0		0
Debt retirement costs											0		0
Equity in income (loss) of subsidiary									(2,476)		59,481		16,174
Earnings before income taxes									0		0		0
Income tax (provision) benefit									(410)		22,215		11,501
Net earnings (loss)									(2,886)		81,696		27,675
Other comprehensive income, net of tax									0		0		0
Comprehensive income									$ (2,886)		$ 81,696		$ 27,675
[1]	1 In 2013, pulp not utilized internally was sold by the Pulp and Paperboard segment to external customers resulting in net sales of $5.8 million. Commencing in 2014, the majority of excess pulp is sold by the Consumer Products segment and during 2015 and 2014 totaled $1.4 million and $2.1 million, respectively.
[2]	2 These costs relate to the sale of our Consumer Products segment’s specialty business and mills. For additional discussion, see Note 4, “Divested Assets”
[3]	2For the year ended December 31, 2015, net periodic costs associated with our pension and other postretirement employee benefit, or OPEB, plans included in other comprehensive loss and reclassified from accumulated other comprehensive loss, or AOCL, included $14.8 million of net gain on plan assets, $12.6 million of actuarial loss amortization and $2.1 million of prior service credit amortization, less total tax of $10.0 million. For the year ended December 31, 2014, net periodic costs associated with our pension and OPEB plans included in other comprehensive income and reclassified from AOCL included $38.6 million of net loss on plan assets, $9.8 million of actuarial loss amortization, $8.4 million of prior service credit arising during the period and $2.0 million of prior service credit amortization, less total tax of $8.8 million. These accumulated other comprehensive loss components are included in the computation of net periodic pension and OPEB costs in Note 13, “Savings, Pension and Other Postretirement Employee Benefit Plans.”

Supplemental Guarantor Financ95

Supplemental Guarantor Financial Information Condensed Consolidating Balance Sheet (Details) - USD ($) $ in Thousands	Dec. 31, 2015		Dec. 31, 2014		Dec. 31, 2013	Dec. 31, 2012
Current assets:
Cash	$ 5,610		$ 27,331		$ 23,675	$ 12,579
Restricted cash	2,270		1,500
Short-term investments	250		50,000
Receivables, net	139,052		133,914
Taxes receivable	14,851		1,255
Inventories	255,573		286,626
Deferred tax assets1	0	[1]	21,760
Prepaid expenses	9,331		3,424	[2]
Total current assets	426,937		525,810
Property, plant and equipment, net	866,538		810,987
Goodwill	209,087		209,087
Intangible assets, net	19,990		24,956
Investment in subsidiary	0		0
Pension assets	596		4,738
Other assets, net2	4,221	[3]	3,571	[2],[4]
TOTAL ASSETS	1,527,369		1,579,149		1,735,235
Current liabilities:
Accounts payable and accrued liabilities	220,368		215,826
Line of Credit, Current	7,559
Current liability for pensions and other postretirement employee benefits	7,559		7,915
Total current liabilities	227,927		223,741
Long-term debt2	568,987		568,221	[2],[4]
Liability for pensions and other postretirement employee benefits	89,057		118,464
Other long-term obligations	46,738		56,856
Accrued taxes	1,676		2,696
Deferred Tax Liabilities, Net, Noncurrent	115,803		111,634	[5]
Deferred Tax Liabilities, Gross, Noncurrent	118,118		182,758	[5]
Accumulated other comprehensive loss, net of tax	(55,548)		(70,863)		(58,093)
Stockholders' equity excluding accumulated other comprehensive loss	530,414		568,400
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	1,527,369		1,579,149
Issuer
Current assets:
Cash	5,610		27,331		18,273	11,105
Restricted cash	2,270		1,500
Short-term investments	250		50,000
Receivables, net	123,131		117,970
Taxes receivable	16,221		6,760
Inventories	219,130		246,210
Deferred tax assets1			14,733
Prepaid expenses	8,838		2,967	[2]
Total current assets	375,450		467,471
Property, plant and equipment, net	719,436		657,369
Goodwill	209,087		209,087
Intangible assets, net	4,180		5,224
Intercompany receivable (payable)	14,013		33,703
Investment in subsidiary	139,758		137,282
Pension assets	596		4,738
Other assets, net2	4,142	[3]	2,484	[2]
TOTAL ASSETS	1,466,662		1,517,358
Current liabilities:
Accounts payable and accrued liabilities	196,891		193,326
Line of Credit, Current	7,559
Current liability for pensions and other postretirement employee benefits			7,915
Total current liabilities	204,450		201,241
Long-term debt2	568,987		568,221	[2]
Liability for pensions and other postretirement employee benefits	89,057		118,464
Other long-term obligations	46,182		56,029
Accrued taxes	874		1,902
Deferred Tax Liabilities, Net, Noncurrent			73,964
Deferred Tax Liabilities, Gross, Noncurrent	82,246
Accumulated other comprehensive loss, net of tax	(55,548)		(70,863)
Stockholders' equity excluding accumulated other comprehensive loss	530,414		568,400
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	1,466,662		1,517,358
Guarantor Subsidiaries
Current assets:
Cash	0		0		0	5
Restricted cash	0		0
Short-term investments	0		0
Receivables, net	15,921		16,557
Taxes receivable	(1,370)		(15,758)
Inventories	36,443		40,416
Deferred tax assets1			5,206
Prepaid expenses	493		457	[2]
Total current assets	51,487		46,878
Property, plant and equipment, net	147,102		153,618
Goodwill	0		0
Intangible assets, net	15,810		19,732
Intercompany receivable (payable)	(15,151)		(21,629)
Investment in subsidiary	0		0
Pension assets	0		0
Other assets, net2	79	[3]	1,087	[2]
TOTAL ASSETS	199,327		199,686
Current liabilities:
Accounts payable and accrued liabilities	23,477		23,113
Line of Credit, Current	0
Current liability for pensions and other postretirement employee benefits			0
Total current liabilities	23,477		23,113
Long-term debt2	0		0	[2]
Liability for pensions and other postretirement employee benefits	0		0
Other long-term obligations	556		827
Accrued taxes	802		794
Deferred Tax Liabilities, Net, Noncurrent			37,670
Deferred Tax Liabilities, Gross, Noncurrent	34,734
Accumulated other comprehensive loss, net of tax	0		0
Stockholders' equity excluding accumulated other comprehensive loss	139,758		137,282
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	199,327		199,686
Non-Guarantor Subsidiaries
Current assets:
Cash	0		0		5,402	1,469
Restricted cash	0		0
Short-term investments	0		0
Receivables, net	0		0
Taxes receivable	0		0
Inventories	0		0
Deferred tax assets1			0
Prepaid expenses	0		0	[2]
Total current assets	0		0
Property, plant and equipment, net	0		0
Goodwill	0		0
Intangible assets, net	0		0
Investment in subsidiary	0		0
Pension assets	0		0
Other assets, net2	0	[3]	0	[2]
TOTAL ASSETS	0		0
Current liabilities:
Accounts payable and accrued liabilities	0		0
Line of Credit, Current	0
Current liability for pensions and other postretirement employee benefits			0
Total current liabilities	0		0
Long-term debt2	0		0	[2]
Liability for pensions and other postretirement employee benefits	0		0
Other long-term obligations	0		0
Accrued taxes	0		0
Deferred Tax Liabilities, Net, Noncurrent			0
Deferred Tax Liabilities, Gross, Noncurrent	0
Accumulated other comprehensive loss, net of tax	0		0
Stockholders' equity excluding accumulated other comprehensive loss	0		0
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	0		0
Eliminations
Current assets:
Cash	0		0		$ 0	$ 0
Restricted cash	0		0
Short-term investments	0		0
Receivables, net	0		(613)
Taxes receivable	0		10,253
Inventories	0		0
Deferred tax assets1			1,821
Prepaid expenses	0		0	[2]
Total current assets	0		11,461
Property, plant and equipment, net	0		0
Goodwill	0		0
Intangible assets, net	0		0
Intercompany receivable (payable)	1,138		(12,074)
Investment in subsidiary	(139,758)		(137,282)
Pension assets	0		0
Other assets, net2	0	[3]	0	[2]
TOTAL ASSETS	(138,620)		(137,895)
Current liabilities:
Accounts payable and accrued liabilities	0		(613)
Line of Credit, Current	0
Current liability for pensions and other postretirement employee benefits			0
Total current liabilities	0		(613)
Long-term debt2	0		0	[2]
Liability for pensions and other postretirement employee benefits	0		0
Other long-term obligations	0		0
Accrued taxes	0		0
Deferred Tax Liabilities, Net, Noncurrent			0
Deferred Tax Liabilities, Gross, Noncurrent	1,138
Accumulated other comprehensive loss, net of tax	0		0
Stockholders' equity excluding accumulated other comprehensive loss	(139,758)		(137,282)
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ (138,620)		$ (137,895)
[1]	1Current deferred tax assets were classified as non-current in 2015 due to the prospective adoption of ASU 2015-17. See Note 3, "Recently Adopted and Prospective Accounting Standards."
[2]	1Due to the retrospective adoption of ASU 2015-03, debt issuance costs in 2014 were reclassified to conform with the 2015 presentation. See Note 3, "Recently Adopted and Prospective Accounting Standards."
[3]	1Current deferred tax assets were classified as non-current in 2015 due to the prospective adoption of ASU 2015-17. See Note 3, "Recently Adopted and Prospective Accounting Standards."
[4]	2Due to the retrospective adoption of ASU 2015-03, debt issuance costs in 2014 were reclassified to conform with the 2015 presentation. See Note 3, "Recently Adopted and Prospective Accounting Standards."
[5]	2 Included in "Other assets, net" on our accompanying December 31, 2015 Consolidated Balance Sheet.

Supplemental Guarantor Financ96

Supplemental Guarantor Financial Information Condensed Consolidating Statement of Cash Flows (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
CASH FLOWS FROM OPERATING ACTIVITIES
Net earnings (loss)	$ 11,565	$ 23,064	$ 15,597	$ 5,757	$ (27,247)	$ 6,253	$ 12,453	$ 6,226	$ 55,983	$ (2,315)	$ 106,955
Adjustments to reconcile net earnings to net cash provided by (used in) operating activities:
Depreciation and amortization									84,732	90,145	90,272
Equity-based compensation expense									4,557	12,790	10,960
Impairment of assets	0	$ 0	$ 0	0	3,078	$ 890	$ 0	4,259	0	8,227	0
Deferred tax expense (benefit)									16,081	13,813	5,629
Employee benefit plans									3,011	2,115	10,131
Deferred issuance costs and discounts on long-term debt									928	6,141	4,964
Loss on divestiture of assets									0	29,059	0
Disposal of plant and equipment, net									1,492	959	1,493
Non-cash adjustments to unrecognized taxes									(1,020)	328	(74,739)
Changes in working capital, net									14,841	(12,248)	(15,022)
Change in taxes receivable, net									(13,596)	9,248	10,325
Excess tax benefits from equity-based payment arrangements									(1,433)	(864)	0
Funding of qualified pension plans									(3,179)	(16,955)	(15,050)
Other, net									(2,722)	(1,343)	439
Net cash flows from operating activities									159,675	139,100	136,357
CASH FLOWS FROM INVESTING ACTIVITIES
Change in short-term investments, net									49,750	20,000	(50,000)
Additions to plant and equipment									(128,902)	(93,028)	(90,593)
Net proceeds from divested assets									0	107,740	0
Proceeds from sale of assets									604	975	0
Net cash flows from investing activities									(78,548)	35,687	(140,593)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from long-term debt									0	300,000	275,000
Repayment of long-term debt									0	(375,000)	(150,000)
Purchase of treasury stock									(99,990)	(100,000)	(100,000)
Investment (to) from Parent									0	0	0
Payments for long-term debt issuance costs									0	(3,002)	(4,837)
Excess tax benefits from equity-based payment arrangements									1,433	864	0
Payment of tax withholdings on equity-based payment arrangements									(4,152)	(1,523)	(4,831)
Other, net									(139)	7,530	0
Net cash flows from financing activities									(102,848)	(171,131)	15,332
(Decrease) increase in cash									(21,721)	3,656	11,096
Cash at beginning of period				27,331				23,675	27,331	23,675	12,579
Cash at end of period	5,610				27,331				5,610	27,331	23,675
Issuer
CASH FLOWS FROM OPERATING ACTIVITIES
Net earnings (loss)									56,393	(24,530)	95,454
Adjustments to reconcile net earnings to net cash provided by (used in) operating activities:
Depreciation and amortization									65,078	59,373	54,291
Equity-based compensation expense									4,557	12,790	10,960
Impairment of assets										0
Deferred tax expense (benefit)									9,944	50,943	3,185
Employee benefit plans									3,011	2,115	10,131
Deferred issuance costs and discounts on long-term debt									928	6,141	4,964
Loss on divestiture of assets										0
Disposal of plant and equipment, net									1,587	471	201
Non-cash adjustments to unrecognized taxes									(1,028)	472	(73,885)
Changes in working capital, net									11,809	(8,162)	(31,256)
Change in taxes receivable, net									(9,461)	(3,051)	17,003
Excess tax benefits from equity-based payment arrangements									(1,433)	(864)
Funding of qualified pension plans									(3,179)	(16,955)	(15,050)
Other, net									(1,591)	(636)	(452)
Net cash flows from operating activities									136,615	78,107	75,546
CASH FLOWS FROM INVESTING ACTIVITIES
Change in short-term investments, net									49,750	20,000	(50,000)
Additions to plant and equipment									(121,720)	(73,223)	(65,708)
Net proceeds from divested assets										107,740
Proceeds from sale of assets									0	38
Net cash flows from investing activities									(71,970)	54,555	(115,708)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from long-term debt										300,000	275,000
Repayment of long-term debt										(375,000)	(150,000)
Purchase of treasury stock									(99,990)	(100,000)	(100,000)
Investment (to) from Parent									16,482	47,527	31,998
Payments for long-term debt issuance costs										(3,002)	(4,837)
Excess tax benefits from equity-based payment arrangements									1,433	864
Payment of tax withholdings on equity-based payment arrangements									(4,152)	(1,523)	(4,831)
Other, net									(139)	7,530
Net cash flows from financing activities									(86,366)	(123,604)	47,330
(Decrease) increase in cash									(21,721)	9,058	7,168
Cash at beginning of period				27,331				18,273	27,331	18,273	11,105
Cash at end of period	5,610				27,331				5,610	27,331	18,273
Guarantor Subsidiaries
CASH FLOWS FROM OPERATING ACTIVITIES
Net earnings (loss)									2,476	(58,953)	(15,370)
Adjustments to reconcile net earnings to net cash provided by (used in) operating activities:
Depreciation and amortization									19,654	28,468	33,712
Equity-based compensation expense									0	0	0
Impairment of assets										8,227
Deferred tax expense (benefit)									3,178	(21,921)	(9,072)
Employee benefit plans									0	0	0
Deferred issuance costs and discounts on long-term debt									0	0	0
Loss on divestiture of assets										29,059
Disposal of plant and equipment, net									(95)	488	1,291
Non-cash adjustments to unrecognized taxes									8	173	(860)
Changes in working capital, net									3,032	(4,711)	11,747
Change in taxes receivable, net									(14,388)	79	15,998
Excess tax benefits from equity-based payment arrangements									0	0
Funding of qualified pension plans									0	0	0
Other, net									(1,131)	(707)	891
Net cash flows from operating activities									12,734	(19,798)	38,337
CASH FLOWS FROM INVESTING ACTIVITIES
Change in short-term investments, net									0	0	0
Additions to plant and equipment									(7,182)	(19,450)	(22,562)
Net proceeds from divested assets										0
Proceeds from sale of assets									604	937
Net cash flows from investing activities									(6,578)	(18,513)	(22,562)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from long-term debt										0	0
Repayment of long-term debt										0	0
Purchase of treasury stock									0	0	0
Investment (to) from Parent									(6,156)	38,311	(15,780)
Payments for long-term debt issuance costs										0	0
Excess tax benefits from equity-based payment arrangements									0	0
Payment of tax withholdings on equity-based payment arrangements									0	0	0
Other, net									0	0
Net cash flows from financing activities									(6,156)	38,311	(15,780)
(Decrease) increase in cash									0	0	(5)
Cash at beginning of period				0				0	0	0	5
Cash at end of period	0				0				0	0	0
Non-Guarantor Subsidiaries
CASH FLOWS FROM OPERATING ACTIVITIES
Net earnings (loss)									0	(528)	(804)
Adjustments to reconcile net earnings to net cash provided by (used in) operating activities:
Depreciation and amortization									0	2,304	2,269
Equity-based compensation expense									0	0	0
Impairment of assets										0
Deferred tax expense (benefit)									0	(2,538)	(125)
Employee benefit plans									0	0	0
Deferred issuance costs and discounts on long-term debt									0	0	0
Loss on divestiture of assets										0
Disposal of plant and equipment, net									0	0	1
Non-cash adjustments to unrecognized taxes									0	(317)	6
Changes in working capital, net									0	625	4,487
Change in taxes receivable, net									0	121	(324)
Excess tax benefits from equity-based payment arrangements									0	0
Funding of qualified pension plans									0	0	0
Other, net									0	0	0
Net cash flows from operating activities									0	(333)	5,510
CASH FLOWS FROM INVESTING ACTIVITIES
Change in short-term investments, net									0	0	0
Additions to plant and equipment									0	(355)	(2,323)
Net proceeds from divested assets										0
Proceeds from sale of assets									0	0
Net cash flows from investing activities									0	(355)	(2,323)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from long-term debt										0	0
Repayment of long-term debt										0	0
Purchase of treasury stock									0	0	0
Investment (to) from Parent									0	(4,714)	746
Payments for long-term debt issuance costs										0	0
Excess tax benefits from equity-based payment arrangements									0	0
Payment of tax withholdings on equity-based payment arrangements									0	0	0
Other, net									0	0
Net cash flows from financing activities									0	(4,714)	746
(Decrease) increase in cash									0	(5,402)	3,933
Cash at beginning of period				0				5,402	0	5,402	1,469
Cash at end of period	0				0				0	0	5,402
Eliminations
CASH FLOWS FROM OPERATING ACTIVITIES
Net earnings (loss)									(2,886)	81,696	27,675
Adjustments to reconcile net earnings to net cash provided by (used in) operating activities:
Depreciation and amortization									0	0	0
Equity-based compensation expense									0	0	0
Impairment of assets										0
Deferred tax expense (benefit)									2,959	(12,671)	11,641
Employee benefit plans									0	0	0
Deferred issuance costs and discounts on long-term debt									0	0	0
Loss on divestiture of assets										0
Disposal of plant and equipment, net									0	0	0
Non-cash adjustments to unrecognized taxes									0	0	0
Changes in working capital, net									0	0	0
Change in taxes receivable, net									10,253	12,099	(22,352)
Excess tax benefits from equity-based payment arrangements									0	0
Funding of qualified pension plans									0	0	0
Other, net									0	0	0
Net cash flows from operating activities									10,326	81,124	16,964
CASH FLOWS FROM INVESTING ACTIVITIES
Change in short-term investments, net									0	0	0
Additions to plant and equipment									0	0	0
Net proceeds from divested assets										0
Proceeds from sale of assets									0	0
Net cash flows from investing activities									0	0	0
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from long-term debt										0	0
Repayment of long-term debt										0	0
Purchase of treasury stock									0	0	0
Investment (to) from Parent									(10,326)	(81,124)	(16,964)
Payments for long-term debt issuance costs										0	0
Excess tax benefits from equity-based payment arrangements									0	0
Payment of tax withholdings on equity-based payment arrangements									0	0	0
Other, net									0	0
Net cash flows from financing activities									(10,326)	(81,124)	(16,964)
(Decrease) increase in cash									0	0	0
Cash at beginning of period				$ 0				$ 0	0	0	0
Cash at end of period	$ 0				$ 0				$ 0	$ 0	$ 0