Clearwater Paper (CLW) 10-Q 9 Nov 18 2018 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2018	Nov. 05, 2018
Document and Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q3
Trading Symbol	CLW
Entity Registrant Name	CLEARWATER PAPER CORP
Entity Central Index Key	1,441,236
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		16,461,119

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($)		3 Months Ended		9 Months Ended
		Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Income Statement [Abstract]
Net sales		$ 426,460,000	$ 426,504,000	$ 1,295,511,000	$ 1,293,692,000
Costs and expenses:
Cost of sales		(376,221,000)	(386,762,000)	(1,155,808,000)	(1,154,883,000)
Selling, general and administrative expenses		(26,283,000)	(34,582,000)	(85,827,000)	(93,991,000)
Total operating costs and expenses		(379,560,000)	(421,344,000)	(1,218,691,000)	(1,248,874,000)
Income (loss) from operations		46,900,000	5,160,000	76,820,000	44,818,000
Interest expense, net		(7,547,000)	(7,683,000)	(23,290,000)	(23,399,000)
Non-operating pension and other postretirment benefit (costs) income	[1]	(1,234,000)	291,000	(3,700,000)	856,000
Earnings (loss) before income taxes		38,119,000	(2,232,000)	49,830,000	22,275,000
Income tax provision		(3,675,000)	3,095,000	(5,825,000)	(5,860,000)
Net earnings (loss)		$ 34,444,000	$ 863,000	$ 44,005,000	$ 16,415,000
Net earnings per common share:
Basic (in dollars per share)		$ 2.09	$ 0.05	$ 2.67	$ 1
Diluted (in dollars per share)		$ 2.08	$ 0.05	$ 2.66	$ 0.99
Gain (Loss) on Disposition of Assets		$ 22,944,000	$ 0	$ 22,944,000	$ 0
[1]	2 As a result of the adoption of ASU 2017-07, certain pension and OPEB (costs) income have been reclassified from operating to non-operating income. The service cost component of pension and OPEB costs remains within segment operating income. Refer to Note 2, "Recently Adopted and New Accounting Standards," and Note 11, "Pension and Other Postretirement Benefit Plans," for additional detail.

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Net earnings	$ 34,444	$ 863	$ 44,005	$ 16,415
Defined benefit pension and other postretirement employee benefits:
Amortization of actuarial loss included in net periodic cost, net of tax of $602, $319, $1,807 and $967	1,687	487	5,059	1,475
Amortization of prior service credit included in net periodic cost, net of tax of $(110), $(152), $(331) and $(454)	(309)	(230)	(926)	(691)
Other comprehensive income (loss), net of tax	1,378	257	4,133	784
Comprehensive income	$ 35,822	$ 1,120	$ 48,138	$ 17,199

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Comprehensive Income (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Amortization of actuarial loss included in net periodic cost, tax expense	$ 602	$ 319	$ 1,807	$ 967
Amortization of prior service credit included in net periodic cost, tax benefit	$ (110)	$ (152)	$ (331)	$ (454)

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Current assets:
Cash	$ 76,150	$ 15,738
Restricted cash	1,080	0
Receivables, net	139,170	142,065
Taxes receivable	6,748	20,282
Inventories	263,274	266,043
Other Assets, Current	6,105	8,661
Total current assets	492,527	452,789
Property, plant and equipment, net	1,206,168	1,050,982
Goodwill	230,153	244,161
Intangible assets, net	25,865	32,542
Other assets, net	25,382	21,778
TOTAL ASSETS	1,980,095	1,802,252
Current liabilities:
Line of Credit, Current	100,000	155,000
Accounts payable and accrued liabilities	341,075	256,621
Current liability for pensions and other postretirement employee benefits	7,631	7,631
Total current liabilities	448,706	419,252
Long-term debt	671,100	570,524
Liability for pensions and other postretirement employee benefits	67,759	72,469
Other long-term obligations	37,788	43,275
Accrued taxes	2,839	2,770
Liabilities	1,351,970	1,226,818
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-16,461,119 and 16,447,898 shares issued	2	2
Additional paid-in capital	5,714	1,161
Retained earnings	675,111	618,254
Accumulated other comprehensive loss, net of tax	(52,702)	(43,983)
Total stockholders' equity	628,125	575,434
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 1,980,095	$ 1,802,252

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2018	Dec. 31, 2017
Preferred stock, par value (in dollars per share)	$ 0.0001000000	$ 0.0001000000
Preferred stock, authorized (in shares)	5,000,000	5,000,000
Preferred stock, shares issued (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.0001000000	$ 0.0001000000
Common stock, authorized (in shares)	100,000,000	100,000,000
Common stock, shares issued (in shares)	16,461,119	16,447,898

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows $ in Thousands	9 Months Ended
	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents	$ 79,687
Disposal Group, Not Discontinued Operation, Loss on Write Off of Assets Divested	(25,510)	$ 0
CASH FLOWS FROM OPERATING ACTIVITIES
Net earnings	44,005	16,415
Adjustments to reconcile net earnings to net cash provided by operating activities:
Depreciation and amortization	75,686	79,468
Deferred tax expense	3,930	14,602
Employee benefit plans	102	(2,999)
Adjustments, Noncash Items, to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities	899	874
Changes in working capital, net	7,402	43,846
Change in taxes receivable, net	13,534	(4,869)
Other Operating Activities, Cash Flow Statement	(1,922)	(1,439)
Net cash provided by operating activities	121,099	152,176
CASH FLOWS FROM INVESTING ACTIVITIES
Additions to plant and equipment	(174,034)	(136,650)
Proceeds from Sale of Productive Assets	70,930	0
Payments for (Proceeds from) Other Investing Activities	807	753
Net cash used for investing activities	(102,297)	(135,897)
CASH FLOWS FROM FINANCING ACTIVITIES
Purchase of treasury stock	0	(4,875)
Proceeds from (Repayments of) Short-term Debt	322,454	185,000
Payments of Debt Issuance Costs	(277,454)	(210,000)
Payment of tax withholdings on equity-based payment arrangements	(200)
Proceeds from (Payments for) Other Financing Activities	(853)	(927)
Net cash (used for) provided by financing activities	44,147	(30,802)
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease), Excluding Exchange Rate Effect	62,949
Increase (decrease) in cash, cash equivalents, and restricted cash		(14,523)
Cash at beginning of period	15,738	23,001
Cash at end of period	76,150	8,478
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:
Cash paid for interest, net of amounts capitalized	27,449	27,867
Cash paid for income taxes	1,665	2,367
Cash received from income tax refunds	13,483	5,988
Changes in accrued plan and equipment	78,465	2,173
Non-cash reclassification of credit facility borrowings to long-term debt	100,000
Non-cash additions to plant, property, and equipment	0	4,500
SUPPLEMENTAL DISCLOSURES OF NON-CASH INVESTING ACTIVITIES:
Gain (Loss) on Disposition of Property Plant Equipment, Excluding Oil and Gas Property and Timber Property	128	3,755
Share-based Compensation	$ 2,845	$ 2,523

Nature of Operations and Basis

Nature of Operations and Basis of Presentation	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Nature of Operations and Basis of Presentation	Nature of Operations and Basis of Presentation GENERAL 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, and offers services that include custom sheeting, slitting and cutting. Clearwater Paper's employees build shareholder value by developing strong customer relationships through quality and service. On August 21, 2018, we sold our Ladysmith, Wisconsin manufacturing facility for net proceeds of approximately $71 million and recorded a related gain on divested assets of $22.9 million . See Note 4, "Asset Divestiture" for further discussion. In the second half of 2017, we began a review of our selling, general and administrative cost structure as part of our effort to maintain our longer-term competitiveness. As a result of this review, in the fourth quarter of 2017 we began executing on a plan that is expected to reduce selling, general and administrative expenses beginning in 2018. For the nine months ended September 30, 2018 , we incurred $6.4 million of expenses associated with these efforts, which consisted primarily of severance and professional services expenses. On March 31, 2017, we closed our Oklahoma City, Oklahoma facility. Notwithstanding the closure, we remain subject to the terms of a long-term master lease applicable to the facility. In October 2017, we transferred to a third party substantially all of the remaining fixed assets and supplies inventory located at this facility and subleased the facility to the third party for the remaining term of the master lease for the facility. In connection with the transfer of fixed assets, we recorded a loss of $4.3 million in the third quarter of 2017 related primarily to the writedown of the transferred assets to their held for sale value. This loss is included in "Selling, general and administrative expenses" in our Consolidated Statement of Operations. The sublease agreement is expected to substantially reduce our cash requirements under the master lease over the term of the sublease. For the three and nine months ended September 30, 2017, we also incurred $0.8 million and $6.8 million , respectively, of closure-related costs associated with the Oklahoma City facility, which are included in "Cost of goods sold" in our Consolidated Statement of Operations. FINANCIAL STATEMENT PREPARATION AND PRESENTATION The accompanying Consolidated Balance Sheets at September 30, 2018 and December 31, 2017 , the related Consolidated Statements of Operations, and Comprehensive Income for the three and nine months ended September 30, 2018 and 2017, and Condensed Consolidated Statements of Cash Flows for the nine months ended September 30, 2018 and 2017 , have been prepared in conformity with accounting principles generally accepted in the United States of America, or GAAP. We believe that all adjustments necessary for a fair presentation of the results of the interim periods presented have been included. The results of operations for any interim period are not necessarily indicative of the results of operations to be expected for the full year. This Quarterly Report on Form 10-Q should be read in conjunction with our Annual Report on Form 10-K for the year ended December 31, 2017 , as filed with the Securities and Exchange Commission, or SEC, on February 21, 2018 . SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES SIGNIFICANT ESTIMATES The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of net sales and expenses during the reporting periods. Significant areas that may require the use of estimates and measurement of uncertainty include determination of net realizable value for deferred tax assets, uncertain tax positions, assessment of impairment of long-lived assets, variable consideration or reductions to revenue, revenue recognition estimates related to allocating the transaction price to various performance obligations, goodwill and intangibles, assessment of environmental matters, equity-based compensation and pension and postretirement obligation assumptions. Actual results could differ from those estimates and assumptions. CASH, CASH EQUIVALENTS, AND RESTRICTED CASH We consider all highly liquid instruments with maturities of three months or less at date of purchase to be cash equivalents. Cash that is held by a third party and has restrictions on its availability to us is classified as restricted cash. The following table provides a reconciliation of cash, cash equivalents and restricted cash reported on the balance sheet that sum to the total of those same amounts shown in our Consolidated Statements of Cash Flows. (In thousands) September 30, 2018 December 31, 2017 Cash and cash equivalents $ 76,150 $ 15,738 Restricted cash 1,080 — Restricted cash included in other assets, net 2,457 1,000 Total cash, cash equivalents, and restricted cash shown in the consolidated statements of cash flows $ 79,687 $ 16,738 PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment are stated at cost, including any interest costs capitalized, less accumulated depreciation. Depreciation of buildings, equipment and other depreciable assets is determined using the straight-line method. Assets we acquire through business combinations have estimated lives that are typically shorter than the assets we construct or buy new. Accumulated depreciation totaled $1,680.2 million and $1,636.3 million at September 30, 2018 and December 31, 2017 , respectively. For the nine months ended September 30, 2018 , we capitalized $5.1 million of interest expense associated with the construction of a paper machine at our Shelby, North Carolina consumer products facility and $0.9 million of interest expense associated with the construction of a continuous pulp digester at our Lewiston, Idaho pulp and paperboard facility. For the nine months ended September 30, 2017, we capitalized $3.0 million of interest expense associated with the continuous pulp digester project and $0.5 million associated with the Shelby paper machine. 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. REVENUE RECOGNITION We enter into contracts that can include various combinations of tissue and paperboard products, which are generally distinct and accounted for as separate performance obligations. Revenue is recognized at a point in time upon transfer of control of promised products or services to customers in an amount that reflects the consideration we expect to receive in exchange for those products or services. Transfer of control typically occurs when the title and 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 have elected to treat shipping and handling costs for FOB shipping point contracts as a fulfillment cost, not as a separate performance obligation. No revenue is recognized over time. We typically expense incremental direct costs of obtaining a contract (sales commissions) when incurred because the amortization period is generally 12 months or less. We have also elected to use the practical expedient to not disclose unsatisfied or partially satisfied performance obligations as we have no unsatisfied contracts where the remaining portions are expected to be satisfied in a period greater than one year. We provide for trade promotions, customer cash discounts, customer returns and other deductions as reductions to net sales, which are accounted for as variable consideration when estimating the amount of revenue to recognize . Returns and credits are estimated at contract inception and updated at the end of each reporting period as additional information becomes available. Revenue net of returns and credits is only recognized to the extent that it is probable that a significant reversal of any incremental revenue will not occur. Significant judgment is required to determine the most probable amount of variable consideration to apply as a reduction to net sales. Revenue is recognized net of any taxes collected from customers, which are subsequently remitted to governmental authorities. Payment terms and conditions vary by contract type. Terms generally include a requirement of payment within 30 days, and do not include a significant financing component. 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 September 30, 2018 and December 31, 2017 , we had allowances for doubtful accounts of $1.4 million . Refer to Note 16, "Segment Information," for further information, including the disaggregation of revenue by segment, primary geographical market, and major product type. ACCOUNT PURCHASE AGREEMENT In June 2018, we entered into an agreement (the “Account Purchase Agreement”) to offer to sell, on a revolving and discounted basis, certain trade accounts receivable balances to an unrelated third-party financial institution. If the financial institution purchases receivables thereunder, in its sole discretion, such transfers are accounted for as sales of receivables resulting in the receivables being de-recognized from our Consolidated Balance Sheet. The Account Purchase Agreement provides for the continuing sale of certain receivables on a revolving basis until June 2020 and automatically renews for successive one year terms, unless either party elects to terminate the Account Purchase Agreement in accordance with its terms. The maximum amount of receivables that may be sold at any time, prior to the settlement thereof, is $60.0 million . For the three and nine months ended September 30, 2018, $23.4 million and $45.4 million of receivables were sold under the Account Purchase Agreement, respectively. As of September 30, 2018, $9.0 million of accounts receivable sold under the Asset Purchase Agreement were outstanding. The proceeds from these sales of receivables are included within the change in receivables in the operating activities section of the Condensed Consolidated Statements of Cash Flows. For the nine months ended September 30, 2018, we recorded factoring expense on sales of receivables of $0.1 million , which is included in the "Selling, general and administrative expenses" line in the Consolidated Statement of Operations. We have no retained interest in the receivables sold under the Account Purchase Agreement, however, we do have servicing responsibilities for the sold receivables. The fair value of the servicing arrangement was not material to the financial statements. STOCKHOLDERS’ EQUITY On December 15, 2015, 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. 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. In total, we have repurchased 1,440,696 shares of our outstanding common stock pursuant to this repurchase program, of which 84,750 shares were repurchased during the first nine months of 2017 at an average price of $57.53 per share. We did not repurchase shares during the first nine months of 2018. As of September 30, 2018 , we had up to $29.8 million of authorization remaining pursuant to this stock repurchase program. DERIVATIVES We had no activity during the three and nine months ended September 30, 2018 and 2017 that required hedge or derivative accounting treatment. To help 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 September 30, 2018 , these contracts covered approximately 29% of our expected average monthly natural gas requirements for the remainder of 2018 , and a lesser amount for 2019. Historically, these contracts have qualified for treatment as “normal purchases or normal sales” under authoritative guidance and thus required no mark-to-market adjustment.

Recently Adopted and New Accoun

Recently Adopted and New Accounting Standards	9 Months Ended
	Sep. 30, 2018
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
Recently Adopted and New Accounting Standards	Recently Adopted and New Accounting Standards Recently Adopted In February 2018, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2018-02, Income Statement - Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income to allow for reclassification from accumulated other comprehensive income to retained earnings for stranded tax effects resulting from the Tax Cuts and Jobs Act (Act). This ASU also requires certain disclosures about stranded tax effects. We adopted this standard on January 1, 2018, which resulted in the reclassification of $12.9 million between retained earnings and accumulated other comprehensive loss (AOCL), increasing retained earnings and AOCL within the equity section of our Consolidated Balance Sheet. In May 2017, the FASB issued ASU 2017-09, Compensation—Stock Compensation (Topic 718): Scope of Modification Accounting to clarify when to account for a change to the terms or conditions of a share-based payment award as a modification. Under the new guidance, modification accounting is required only if the fair value, the vesting conditions, or the classification of the award (as equity or liability) changes as a result of the change in terms or conditions. The ASU was effective prospectively for annual periods beginning after December 15, 2017, including interim periods within those annual periods. We adopted this standard on January 1, 2018. The adoption of this ASU did not have a material impact on our consolidated financial statements. In March 2017, the FASB issued ASU 2017-07, Compensation - Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost . The standard requires that an employer disaggregate the service cost component, presented within the "Cost of sales" and "Selling, general, and administrative" line items on our Consolidated Statements of Operations, from the other components of net periodic cost (benefit), which are now presented within the "Non-operating pension and other postretirement benefit (costs) income" line item in our Consolidated Statements of Operations. We adopted the standard effective January 1, 2018, which resulted in the retrospective presentation in the income statement of the disaggregated components and the prospective changes to the capitalized portion of both service cost and the other components within inventory. The adoption did not have a material impact on our consolidated financial statements. Refer to Note 11, "Pension and Other Postretirement Employee Benefit Plans," for further information, including the amounts associated with the reclassification of the components of net periodic cost as operating and non-operating. In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606) . 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 requires enhanced disclosures about revenue, including revenue recognition policies to identify performance obligations to customers and significant judgments in measurement and recognition. We adopted the new revenue guidance effective January 1, 2018 using the cumulative effect method, and did not have an adjustment to retained earnings upon adoption. The standard was applied to open contracts at the date of initial application. Aside from expanded disclosures, the adoption of Topic 606 did not have a material impact on our consolidated financial statement line items, processes, or internal controls. Refer to Note 1, "Nature of Operations and Basis of Presentation," for information about the basis of revenue recognition, and Note 16, "Segment Information," for further information including the disaggregation of revenue by segment, primary geographical market, and major product type. New Accounting Standards In August 2018, the FASB issued ASU 2018-15, Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40) . This ASU requires capitalization of certain implementation costs incurred in a cloud computing arrangement that is a service contract. Amendments in this ASU are effective for fiscal years beginning after December 15, 2019 and for interim periods therein, with early adoption permitted. We do not believe this ASU will have a material impact on our consolidated financial statements. In August 2018, the FASB issued ASU 2018-14, Compensation - Retirement Benefits - Defined Benefit Plans - General (Subtopic 715-20) , which modifies the disclosure requirements for defined benefit and other postretirement plans. This ASU eliminates certain disclosures associated with accumulated other comprehensive income, plan assets, related parties, and the effects of interest rate basis point changes on assumed health care costs, with other disclosures being added to address significant gains and losses related to changes in benefit obligations. This ASU also clarifies disclosure requirements for projected benefit and accumulated benefit obligations. The amendments in this ASU are effective for fiscal years ending after December 15, 2020, with early adoption permitted and adoption on a retrospective basis for all periods presented required. We are currently assessing the timing of our adoption of this ASU, and we do not believe this ASU will have a material impact on our consolidated financial statements beyond updating footnote disclosures. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) . The new standard establishes a right-of-use (ROU) model that requires a lessee to record a ROU asset and a lease liability on the balance sheet for all leases with terms longer than 12 months. Leases will be classified as either finance or operating, with classification affecting the pattern of expense recognition in the income statement. The new standard is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. We expect the adoption of this ASU will increase both our assets and liabilities presented on our Consolidated Balance Sheets to reflect the ROU assets and corresponding lease liabilities, as well as increase our leasing disclosures. As of December 31, 2017, the total future minimum lease payments for our operating leases totaled $75.3 million . We plan to adopt this standard on January 1, 2019. We are continuing our assessment and review of existing leases, implementing a leasing software solution, and addressing necessary policy and process changes in preparation for adoption. We reviewed all other new accounting pronouncements issued in the period and concluded that they are not applicable to our business.

Inventories

Inventories	9 Months Ended
	Sep. 30, 2018
Inventory Disclosure [Abstract]
Inventories	Inventories Inventories at the balance sheet dates consist of: (In thousands) September 30, 2018 December 31, 2017 Pulp, paperboard and tissue products $ 160,645 $ 165,281 Materials and supplies 85,260 85,987 Logs, pulpwood, chips and sawdust 17,369 14,775 $ 263,274 $ 266,043

Asset Divestiture Asset Divesti

Asset Divestiture Asset Divestiture (Notes)	9 Months Ended
	Sep. 30, 2018
Discontinued Operations and Disposal Groups [Abstract]
Asset divestiture [Text Block]	Asset Divestiture On August 21, 2018, we simultaneously announced and completed the sale of our Ladysmith, Wisconsin tissue manufacturing facility (the “Ladysmith Facility”) for net cash proceeds of approximately $71 million . We assessed the sale of this location under the relevant authoritative accounting guidance related to discontinued operations reporting and concluded that this divestiture of assets does not qualify for discontinued operations reporting as the Ladysmith Facility does not represent either a strategic shift in the Consumer Products segment, nor does it represent a major impact on our operations and financial results. In total, $22.9 million was recorded as "Gain 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 16, “Segment Information.” Among other offsets, the net gain on divested assets included a $14.0 million write-off of goodwill. Consistent with authoritative guidance, the goodwill was allocated to our divested assets by estimating the fair value of the Ladysmith Facility 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, "Gain on divested assets" within our Consolidated Statement of Operations included a $0.9 million intangible asset write-off related to certain identifiable customer relationship intangibles associated with the divested mill. Both the goodwill and intangible asset charges are discussed further in Note 5, “Intangible Assets and Goodwill." In total, $34.0 million of book value of assets were sold, consisting primarily of $26.8 million of property, plant and equipment and $3.4 million of inventory. As a result of this sale, we have recorded restricted cash to reflect certain indemnity and working capital contingencies, of which $1.1 million is recorded in "Restricted cash" and $1.4 million is included in "Other assets, net" on our September 30, 2018 Consolidated Balance Sheet.

Intangible Assets

Intangible Assets	9 Months Ended
	Sep. 30, 2018
Finite-Lived Intangible Assets, Net [Abstract]
Intangible Assets	Intangible Assets and Goodwill Intangible assets at the balance sheet dates are comprised of the following: September 30, 2018 (Dollars in thousands, lives in years) Weighted Average Useful Life Historical Cost Accumulated Amortization Net Balance Customer relationships 9.4 $ 56,453 $ (33,961 ) $ 22,492 Trade names and trademarks 7.4 6,786 (3,772 ) 3,014 Other intangibles 6.0 572 (213 ) 359 $ 63,811 $ (37,946 ) $ 25,865 December 31, 2017 (Dollars in thousands, lives in years) Weighted Average Useful Life Historical Cost Accumulated Amortization Net Balance Customer relationships 9.3 $ 62,401 $ (34,061 ) $ 28,340 Trade names and trademarks 7.4 6,786 (3,000 ) 3,786 Non compete agreements 5.0 574 (574 ) — Other intangibles 6.0 572 (156 ) 416 $ 70,333 $ (37,791 ) $ 32,542 For the three months ended September 30, 2018 and 2017 , intangible assets amortization expense was $1.9 million and $2.0 million , respectively. For the nine months ended September 30, 2018 and 2017 , intangible assets amortization expense was $5.8 million and $6.0 million , respectively. Goodwill is not amortized but is reviewed for impairment annually as of November 1 and at any time when events indicate impairment may have occurred. On August 21, 2018, we simultaneously announced and completed the sale of our Ladysmith Facility. We concluded that this event did not trigger the need for additional impairment testing. However, consistent with authoritative guidance, we allocated a portion of our goodwill to the facility sold. We also wrote off certain identifiable, customer relationship intangible assets associated with the divested facility. For additional discussion regarding the sale of our Ladysmith Facility, see Note 4, "Asset Divestiture."

Taxes

Taxes	9 Months Ended
	Sep. 30, 2018
Income Tax Disclosure [Abstract]
Taxes	Income Taxes Consistent with authoritative guidance, our estimated annual effective tax rate is used to allocate expected annual income tax expense to interim periods. The rate is the ratio of estimated annual income tax expense to estimated pre-tax ordinary income, and excludes "discrete items," which are significant, unusual or infrequent items reported separately net of their related tax effect. The estimated annual effective tax rate is applied to the current interim period's ordinary income to determine the income tax expense allocated to the interim period. The income tax effects of discrete items are then determined separately and recognized in the interim period in which the income or expense items arise. Our estimated annual effective tax rate applied to the third quarter of 2018 is approximately 32% , compared with approximately 34% for the comparable interim period in 2017. The rate reflects the Federal rate reduction enacted by the Tax Cuts and Jobs Act offset by an increase in the rate due to basis differences associated with the goodwill written-off as part of the sale of our Ladysmith facility. We also recognized a tax benefit in the current quarter for Federal alternative energy production tax credits of $10.0 million related to our Lewiston pulp optimization projects. Approximately $8 million of the credits have been included in our overall net deferred tax liability.

Accounts Payable and Accrued Li

Accounts Payable and Accrued Liabilities	9 Months Ended
	Sep. 30, 2018
Accounts Payable and Accrued Liabilities [Abstract]
Accounts Payable and Accrued Liabilities	Accounts Payable and Accrued Liabilities Accounts payable and accrued liabilities at the balance sheet dates consist of: (In thousands) September 30, 2018 December 31, 2017 Trade accounts payable $ 264,811 $ 169,293 Accrued wages, salaries and employee benefits 36,813 41,979 Accrued discounts and allowances 9,395 7,283 Accrued interest 6,392 12,723 Accrued utilities 6,271 6,759 Accrued taxes other than income taxes payable 6,220 6,907 Other 11,173 11,677 $ 341,075 $ 256,621

Debt

Debt	9 Months Ended
	Sep. 30, 2018
Line of Credit Facility [Line Items]
Debt	REVOLVING CREDIT FACILITIES On August 21, 2018, we entered into a Lender Commitment Agreement, which we refer to as the Commitment Agreement, in association with the credit facilities agreement we have with Northwest Farm Credit Services, PCA, as agent, and the lenders party thereto, which we refer to as the Farm Credit Agreement, to provide us an additional $100.0 million in revolving credit commitments under the Farm Credit Agreement, increasing the amount of borrowings available under the Farm Credit Agreement from $100.0 million to $200.0 million . Concurrent with the increase to the revolving credit commitments under the Farm Credit Agreement, we drew down $100.0 million under that agreement, all of which was applied to reduce the outstanding revolving loan balance we had under our credit facilities agreement with Wells Fargo Bank, National Association, as administrative agent, and the lenders party thereto. The incremental borrowing of revolving loans under the Farm Credit Agreement bears interest based upon a fixed three-year rate, plus the margin applicable to all other revolving loans under the Farm Credit Agreement, which is determined in accordance with our total leverage ratio. As of September 30, 2018 , there was an aggregate of $200.0 million in borrowings outstanding under the credit facilities and $7.6 million of the credit facilities was being used to support outstanding standby letters of credit. As of December 31, 2017 , there was an aggregate of $155.0 million in borrowings outstanding under the credit facilities. Our borrowings outstanding under the revolving credit facilities as of September 30, 2018 , consisted of $100.0 million of short-term base and LIBOR rate loans classified as current liabilities that are included in "Borrowings under revolving credit facilities," and the $100.0 million fixed rate, three-year borrowings discussed above classified as a noncurrent liability that are included in "Long-term debt," in our Consolidated Balance Sheet. As of September 30, 2018 , we would have been permitted to draw an additional $192.4 million under the credit facilities. On November 8, 2018, we entered into separate amendments (the “Amendments”) to our credit agreements, each dated as of October 31, 2016, one of which is with Wells Fargo Bank, National Association, as agent and the lenders party thereto (as amended, the "Commercial Credit Agreement"), and the other of which is with Northwest Farm Credit Services, PCA, as agent and the lenders party thereto (as amended, the "Farm Credit Agreement", and collectively with the Commercial Credit Agreement, the “Credit Agreements”). Pursuant to the Amendments, the interest rate margin, which may vary from quarter to quarter based upon grid pricing under the Credit Agreements determined in accordance with our consolidated leverage ratio, was increased (i) in the case of the Commercial Credit Agreement, by 0.50% per annum in the highest tier, (ii) in the case of the Farm Credit Agreement, by 0.50% in the second highest tier and by 0.75% per annum in the highest tier, and (iii) in the case of the commitment fee for unused availability under each of the Credit Agreements’ revolving credit facilities, by 0.05% per annum in the highest tier. In addition, the financial covenants in the Credit Agreements were modified to provide that going forward we will be required to maintain a: • maximum consolidated secured leverage ratio of 2.00 to 1.00 through December 31, 2019 and of 1.50 to 1.00 from March 31, 2020 and thereafter, in lieu of being required to maintain a maximum consolidated leverage ratio which was in effect prior to the amendments; • minimum consolidated interest coverage ratio of 1.25 to 1.00; and • minimum consolidated asset coverage ratio of 1.00 to 1.00 which was not in effect prior to the Amendments. Debt REVOLVING CREDIT FACILITIES On August 21, 2018, we entered into a Lender Commitment Agreement, which we refer to as the Commitment Agreement, in association with the credit facilities agreement we have with Northwest Farm Credit Services, PCA, as agent, and the lenders party thereto, which we refer to as the Farm Credit Agreement, to provide us an additional $100.0 million in revolving credit commitments under the Farm Credit Agreement, increasing the amount of borrowings available under the Farm Credit Agreement from $100.0 million to $200.0 million . Concurrent with the increase to the revolving credit commitments under the Farm Credit Agreement, we drew down $100.0 million under that agreement, all of which was applied to reduce the outstanding revolving loan balance we had under our credit facilities agreement with Wells Fargo Bank, National Association, as administrative agent, and the lenders party thereto. The incremental borrowing of revolving loans under the Farm Credit Agreement bears interest based upon a fixed three-year rate, plus the margin applicable to all other revolving loans under the Farm Credit Agreement, which is determined in accordance with our total leverage ratio. As of September 30, 2018 , there was an aggregate of $200.0 million in borrowings outstanding under the credit facilities and $7.6 million of the credit facilities was being used to support outstanding standby letters of credit. As of December 31, 2017 , there was an aggregate of $155.0 million in borrowings outstanding under the credit facilities. Our borrowings outstanding under the revolving credit facilities as of September 30, 2018 , consisted of $100.0 million of short-term base and LIBOR rate loans classified as current liabilities that are included in "Borrowings under revolving credit facilities," and the $100.0 million fixed rate, three-year borrowings discussed above classified as a noncurrent liability that are included in "Long-term debt," in our Consolidated Balance Sheet. As of September 30, 2018 , we would have been permitted to draw an additional $192.4 million under the credit facilities. On November 8, 2018, we entered into separate amendments (the “Amendments”) to our credit agreements, each dated as of October 31, 2016, one of which is with Wells Fargo Bank, National Association, as agent and the lenders party thereto (as amended, the "Commercial Credit Agreement"), and the other of which is with Northwest Farm Credit Services, PCA, as agent and the lenders party thereto (as amended, the "Farm Credit Agreement", and collectively with the Commercial Credit Agreement, the “Credit Agreements”). Pursuant to the Amendments, the interest rate margin, which may vary from quarter to quarter based upon grid pricing under the Credit Agreements determined in accordance with our consolidated leverage ratio, was increased (i) in the case of the Commercial Credit Agreement, by 0.50% per annum in the highest tier, (ii) in the case of the Farm Credit Agreement, by 0.50% in the second highest tier and by 0.75% per annum in the highest tier, and (iii) in the case of the commitment fee for unused availability under each of the Credit Agreements’ revolving credit facilities, by 0.05% per annum in the highest tier. In addition, the financial covenants in the Credit Agreements were modified to provide that going forward we will be required to maintain a: • maximum consolidated secured leverage ratio of 2.00 to 1.00 through December 31, 2019 and of 1.50 to 1.00 from March 31, 2020 and thereafter, in lieu of being required to maintain a maximum consolidated leverage ratio which was in effect prior to the amendments; • minimum consolidated interest coverage ratio of 1.25 to 1.00; and • minimum consolidated asset coverage ratio of 1.00 to 1.00 which was not in effect prior to the Amendments.

Other Long-Term Obligations

Other Long-Term Obligations	9 Months Ended
	Sep. 30, 2018
Other Liabilities, Noncurrent [Abstract]
Other Long-Term Obligations	Other Long-Term Obligations Other long-term obligations at the balance sheet dates consist of: (In thousands) September 30, 2018 December 31, 2017 Long-term lease obligations, net of current portion $ 25,330 $ 26,460 Deferred proceeds 4,677 5,576 Deferred compensation 2,867 5,023 Other 4,914 6,216 $ 37,788 $ 43,275

Reclassification out of Accumul

Reclassification out of Accumulated Other Comprehensive Income (Notes)	9 Months Ended
	Sep. 30, 2018
Equity [Abstract]
Accumulated Other Comprehensive Income [Text Block]	Accumulated Other Comprehensive Loss Accumulated other comprehensive loss, net of tax, is comprised of the following: (In thousands) Pension and Other Post Retirement Employee Benefit Plan Adjustments Balance at December 31, 2016 $ (51,753 ) Other comprehensive income, net of tax 1 784 Balance at September 30, 2017 $ (50,969 ) Balance at December 31, 2017 $ (43,983 ) Other comprehensive income, net of tax 1 4,133 Reclassification of the income tax effects of the Tax Cuts and Jobs Act (12,852 ) Balance at September 30, 2018 $ (52,702 ) 1 Included in other comprehensive income are net periodic costs associated with our pension and other postretirement employee benefit (OPEB) plans that were reclassified from accumulated other comprehensive loss. For the nine months ended September 30, 2018 and 2017 , actuarial loss amortization of $5.1 million and $1.5 million , respectively, as well as $0.9 million and $0.7 million , respectively, of prior service credit amortization were reclassified. These amounts are net of tax totaling $1.5 million and $0.5 million for each respective period. These accumulated other comprehensive loss components are included in the computation of net periodic pension and OPEB costs in Note 11, “Pension and Other Postretirement Employee Benefit Plans.”

Pension and Other Postretiremen

Pension and Other Postretirement Employee Benefit Plans	9 Months Ended
	Sep. 30, 2018
Retirement Benefits [Abstract]
Pension and Other Postretirement Employee Benefit Plans	Pension and Other Postretirement Employee Benefit Plans The following table details the components of net periodic cost of our company-sponsored pension and OPEB plans for the periods presented: Three Months Ended September 30, (In thousands) 2018 2017 2018 2017 Pension Benefit Plans Other Postretirement Employee Benefit Plans Service cost $ 447 $ 518 $ 34 $ 41 Interest cost 3,005 3,288 609 688 Expected return on plan assets (4,250 ) (4,691 ) — — Amortization of prior service cost (credit) — 2 (419 ) (384 ) Amortization of actuarial loss (gain) 2,515 2,468 (226 ) (1,662 ) Net periodic cost (benefit) $ 1,717 $ 1,585 $ (2 ) $ (1,317 ) Nine Months Ended September 30, (In thousands) 2018 2017 2018 2017 Pension Benefit Plans Other Postretirement Employee Benefit Plans Service cost $ 1,342 $ 1,552 $ 102 $ 122 Interest cost 9,015 9,862 1,827 2,059 Expected return on plan assets (12,751 ) (14,073 ) — (1 ) Amortization of prior service cost (credit) — 6 (1,257 ) (1,151 ) Amortization of actuarial loss (gain) 7,543 7,405 (677 ) (4,963 ) Net periodic cost (benefit) $ 5,149 $ 4,752 $ (5 ) $ (3,934 ) During the nine months ended September 30, 2018 and 2017 , we made no contributions to our qualified pension plans. We do not expect, nor are we required, to make contributions in 2018 . During the nine months ended September 30, 2018 , we made contributions of $0.4 million to our company-sponsored non-qualified pension plan. We estimate contributions will total $0.5 million in 2018 . We do not anticipate funding our OPEB plans in 2018 except to pay benefit costs as incurred during the year by plan participants. On January 1, 2018, we adopted ASU 2017-07, which allows for only the service cost component of net periodic cost to be included as an operating cost. The other components of net periodic costs are to be included as non-operating costs in the accompanying Consolidated Statements of Operations. During the three and nine months ended September 30, 2018 , $0.3 million and $0.8 million of net periodic pension and OPEB service costs were charged to "Cost of sales," $0.2 million and $0.6 million were charged to "Selling, general and administrative expenses," and $1.2 million and $3.7 million of costs were charged to "Non-operating pension and other post retirement benefit (costs) income" in the accompanying Consolidated Statements of Operations, respectively. The adoption of ASU 2017-07 also required the reclassification of all prior period costs other than service costs from operating to non-operating. During the three and nine months ended September 30, 2017 , $0.3 million and $1.0 million of net periodic costs were charged to "Cost of sales," $0.3 million and $0.7 million were charged to "Selling, general and administrative expenses," and $0.3 million and $0.9 million of income was charged to "Non-operating pension and other postretirement benefit (costs) income" in the accompanying Consolidated Statements of Operations, respectively.

Earnings per Common Share

Earnings per Common Share	9 Months Ended
	Sep. 30, 2018
Earnings Per Share [Abstract]
Earnings per Common Share	Earnings per Common Share Basic earnings per share are based on the weighted average number of shares of common stock outstanding. Diluted earnings per share are based upon the weighted average number of shares of common stock outstanding plus all potentially dilutive securities that were assumed to be converted into common shares at the beginning of the period under the treasury stock method. The following table reconciles the number of common shares used in calculating the basic and diluted net earnings per share: Three Months Ended September 30, Nine Months Ended September 30, 2018 2017 2018 2017 Basic weighted-average common shares outstanding 1 16,486,935 16,457,991 16,492,843 16,466,325 Incremental shares due to: Restricted stock units 22,461 42,122 27,893 37,021 Performance shares 54,253 50,506 52,508 42,914 Stock options — 16,265 60 26,347 Diluted weighted-average common shares outstanding 16,563,649 16,566,884 16,573,304 16,572,607 Basic net earnings per common share $ 2.09 $ 0.05 $ 2.67 $ 1.00 Diluted net earnings per common share 2.08 0.05 2.66 0.99 Anti-dilutive shares excluded from calculation 985,312 468,624 935,037 525,655 1 Basic average common shares outstanding include restricted stock awards that are fully vested, but are deferred for future issuance.

Equity-Based Compensation

Equity-Based Compensation	9 Months Ended
	Sep. 30, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Equity-Based Compensation	Equity-Based Compensation We recognize equity-based compensation expense for all equity-based payment awards made to employees and directors, including restricted stock units, or RSUs, performance shares and stock options, based on estimated fair values. EMPLOYEE AWARDS Employee equity-based compensation expense was recognized as follows: Three Months Ended September 30, Nine Months Ended September 30, (In thousands) 2018 2017 2018 2017 Restricted stock units $ 595 $ 429 $ 1,599 $ 1,224 Performance shares 499 567 1,409 1,793 Stock options 639 659 1,767 1,974 Total employee equity-based compensation expense $ 1,733 $ 1,655 $ 4,775 $ 4,991 As provided in the Clearwater Paper Corporation 2008 and 2017 Stock Incentive Plans, the following performance measures are used to determine the number of performance shares ultimately issuable: • For performance shares granted in 2017, the performance measure used for 40% of the grant is a comparison of the percentile ranking of our total stockholder return, or TSR, compared to the TSR of a selected index, and for 60% of the performance share awards granted the performance measure used is a return on invested capital, or ROIC, performance measure. • For performance shares granted in 2018, the performance measure used for 40% of the performance share awards granted is an ROIC performance measure. For the remaining 60% of the grants, a free cash flow performance measure is used. The combined performance of these measures is then subject to an adjustment (increase or decrease) of up to 25% based on our TSR compared to the TSR performance of a selected index. The number of performance shares actually issued, as a percentage of the amount subject to the performance share award, could range from 0% - 200% . During the first nine months of 2018 , 19,133 RSUs were settled and distributed. After adjusting for minimum tax withholdings, a net 13,221 shares were issued. In connection with the issued RSUs, the minimum tax withholding payments made during the nine months ended September 30, 2018 totaled $0.2 million . During the nine months ended September 30, 2018 , we had 21,577 stock option awards expire with a weighted-average exercise price of $ 62.76 . At September 30, 2018 , we had 282,848 stock option awards that were exercisable with a weighted-average exercise price of $63.24 . The following table summarizes the number of share-based awards granted under the Clearwater Paper Corporation 2017 Stock Incentive Plan during the nine months ended September 30, 2018 and the grant-date fair value of the awards: Nine Months Ended September 30, 2018 Number of Average Fair Restricted stock units 111,054 $ 37.31 Performance shares 49,040 37.45 Stock options 198,426 14.51 DIRECTOR AWARDS Annually, each outside member of our Board of Directors receives deferred equity-based awards that are measured in units of our common stock and ultimately settled in cash at the time of payment. Accordingly, the compensation expense associated with these awards is subject to fluctuations each quarter based on mark-to-market adjustments at each reporting period in line with changes in the market price of our common stock. As a result of the mark-to-market adjustment, we recorded director equity-based compensation expense of $0.8 million and $0.5 million for the three months ended September 30, 2018 and 2017 , respectively. For the nine months ended September 30, 2018 and 2017 , we recorded director equity-based compensation benefit of $1.9 million and $2.5 million , respectively. As of September 30, 2018 , the liability amounts associated with director equity-based compensation included in "Other long-term obligations" and "Accounts payable and accrued liabilities" on the accompanying Consolidated Balance Sheet were $0.9 million and $1.9 million , respectively. At December 31, 2017 , the liability amounts associated with director equity-based compensation included in "Other long-term obligations" and "Accounts payable and accrued liabilities" totaled $3.6 million and $2.4 million , respectively.

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2018
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements The estimated fair values of our financial instruments at the dates presented below are as follows: September 30, December 31, 2018 2017 Carrying Fair Carrying Fair (In thousands) Amount Value Amount Value Cash, cash equivalents, and restricted cash (Level 1) $ 79,687 $ 79,687 $ 16,738 $ 16,738 Borrowings under revolving credit facilities (Level 2) 100,000 99,889 155,000 154,882 Long-term debt (Level 2) 675,000 635,888 575,000 569,250 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 considering the assets' underlying maturities, 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, cash equivalents, and restricted cash, borrowings under the revolving credit facilities and long-term debt are the only items measured at fair value on a recurring basis. 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.

Business Interruption and Insur

Business Interruption and Insurance Recovery	9 Months Ended
	Sep. 30, 2018
Risks and Uncertainties [Abstract]
Business Insurance Recoveries [Text Block]	Business Interruption and Insurance Recovery In the first quarter of 2017, our financial statements included the impact of two separate fires, one of which occurred in the fourth quarter of 2016. Both claims were finalized in the first quarter of 2017 and the net proceeds from our insurance provider of $4.3 million was included in "Cost of Sales" in our Consolidated Statement of Operations for the nine months ended September 30, 2017 . There was no business interruption insurance activity in the nine months ended September 30, 2018 at any of our facilities.

Segment Information

Segment Information	9 Months Ended
	Sep. 30, 2018
Segment Reporting [Abstract]
Segment Information	Segment Information Our reportable segments are described below. Consumer Products Our Consumer Products segment manufactures and sells a complete line of at-home tissue products, or retail products, and away-from-home tissue products, or non-retail products, and parent rolls. Retail products include bath, paper towels, facial and napkin product categories. Non-retail products include conventional one and two-ply bath tissue, two-ply paper towels, hard wound towels and dispenser napkins sold to customers with commercial and industrial tissue needs. Each category is further distinguished according to quality segments: ultra, premium, value and economy. Pulp and Paperboard Our Pulp and Paperboard segment manufactures and markets solid bleached sulfate paperboard for the high-end segment of the packaging industry as well as offers custom sheeting, slitting and cutting of paperboard. Our overall production consists primarily of folding carton, liquid packaging, cup and plate products and commercial printing grades. The majority of our Pulp and Paperboard customers are packaging converters, folding carton converters, merchants and commercial printers. The table below presents information about our reportable segments: Three Months Ended September 30, Nine Months Ended September 30, (In thousands) 2018 2017 2018 2017 Segment net sales: Consumer Products $ 211,642 $ 232,916 $ 672,069 $ 707,251 Pulp and Paperboard 214,818 193,588 623,442 586,441 Total segment net sales $ 426,460 $ 426,504 $ 1,295,511 $ 1,293,692 Earnings (loss) before income taxes: Consumer Products 1,2,3 $ (1,269 ) $ 4,525 $ (3,244 ) $ 21,427 Gain on divested assets 4 22,944 — 22,944 — Pulp and Paperboard 2,3 38,280 14,735 98,626 63,006 59,955 19,260 118,326 84,433 Corporate 2,3 (13,055 ) (14,100 ) (41,506 ) (39,615 ) Income from operations 46,900 5,160 76,820 44,818 Interest expense, net (7,547 ) (7,683 ) (23,290 ) (23,399 ) Non-operating pension and other postretirement benefit (costs) income 2 (1,234 ) 291 (3,700 ) 856 Earnings (loss) before income taxes $ 38,119 $ (2,232 ) $ 49,830 $ 22,275 Depreciation and amortization: Consumer Products 1 $ 14,447 $ 16,073 $ 42,964 $ 50,607 Pulp and Paperboard 9,316 8,328 28,106 24,789 Corporate 1,579 1,455 4,616 4,072 Total depreciation and amortization $ 25,342 $ 25,856 $ 75,686 $ 79,468 1 Operating income for the Consumer Products segment for the three and nine months ended September 30, 2017 includes $5.1 million and $11.1 million , respectively, of costs associated with the closure of the Oklahoma City facility. These costs include $4.3 million on the write down of assets to their held for sale value and $3.7 million of accelerated depreciation. 2 As a result of the adoption of ASU 2017-07, certain pension and OPEB (costs) income have been reclassified from operating to non-operating income. The service cost component of pension and OPEB costs remains within segment operating income. Refer to Note 2, "Recently Adopted and New Accounting Standards," and Note 11, "Pension and Other Postretirement Benefit Plans," for additional detail. 3 Income (loss) from operations for the Consumer Products, Pulp and Paperboard and Corporate segments for the nine months ended September 30, 2018 include $1.7 million , $0.5 million and $4.2 million , respectively, of expenses associated with our selling, general and administrative cost control measures. 4 Gain on divested assets for the three and nine months ended September 30, 2018 relates to the sale of our Ladysmith, Wisconsin facility, For additional discussion, see Note 4 "Asset Divestiture". For the nine months ended September 30, 2018 and 2017, one customer, the Kroger Company, accounted for approximately 11.9% and 15.2% , respectively, of our total company net sales. Net sales, classified by the major geographic areas in which our customers are located and by major products, were as follows: Three Months Ended September 30, Nine Months Ended September 30, (In thousands) 2018 2017 2018 2017 Primary geographical markets: United States $ 404,593 $ 405,303 $ 1,237,644 $ 1,237,146 Other countries 21,867 21,201 57,867 56,546 Total net sales $ 426,460 $ 426,504 $ 1,295,511 $ 1,293,692 Major products: Retail tissue $ 182,869 $ 213,466 $ 601,521 $ 643,192 Paperboard 214,818 193,588 623,442 586,441 Non-retail tissue 27,660 19,029 68,384 62,988 Other 1,113 421 2,164 1,071 Total net sales $ 426,460 $ 426,504 $ 1,295,511 $ 1,293,692

Supplemental Guarantor Financia

Supplemental Guarantor Financial Information	9 Months Ended
	Sep. 30, 2018
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Supplemental Guarantor Financial Information	Supplemental Guarantor Financial Information All of our subsidiaries that are 100% directly or indirectly owned by Clearwater Paper, guarantee our $275 million aggregate principal amount of 4.5% senior notes issued in January 2013 and due 2023, which we refer to as the 2013 Notes, on a full and unconditional, and 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 2013 Notes. The following tables present the results of operations, financial position and cash flows of Clearwater Paper and its subsidiaries, the guarantor subsidiaries, 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 Three Months Ended September 30, 2018 Guarantor (In thousands) Issuer Subsidiaries Eliminations Total Net sales $ 426,816 $ 50,340 $ (50,696 ) $ 426,460 Costs and expenses: Cost of sales (383,737 ) (45,693 ) 53,209 (376,221 ) Selling, general and administrative expenses (20,721 ) (5,562 ) — (26,283 ) Gain on divested assets — 22,944 — 22,944 Total operating costs and expenses (404,458 ) (28,311 ) 53,209 (379,560 ) Income from operations 22,358 22,029 2,513 46,900 Interest expense, net (7,366 ) (181 ) — (7,547 ) Non-operating pension and other postretirement benefit costs (1,234 ) — — (1,234 ) Earnings before income taxes 13,758 21,848 2,513 38,119 Income tax benefit (provision) 1,748 (5,043 ) (380 ) (3,675 ) Equity in income of subsidiary 16,805 — (16,805 ) — Net earnings $ 32,311 $ 16,805 $ (14,672 ) $ 34,444 Other comprehensive income, net of tax 1,378 — — 1,378 Comprehensive income $ 33,689 $ 16,805 $ (14,672 ) $ 35,822 Clearwater Paper Corporation Consolidating Statement of Operations and Comprehensive Income Nine Months Ended September 30, 2018 Guarantor (In thousands) Issuer Subsidiaries Eliminations Total Net sales $ 1,315,819 $ 150,866 $ (171,174 ) $ 1,295,511 Costs and expenses: Cost of sales (1,190,954 ) (133,971 ) 169,117 (1,155,808 ) Selling, general and administrative expenses (69,579 ) (16,248 ) — (85,827 ) Gain on divested assets — 22,944 — 22,944 Total operating costs and expenses (1,260,533 ) (127,275 ) 169,117 (1,218,691 ) Income from operations 55,286 23,591 (2,057 ) 76,820 Interest expense, net (22,922 ) (368 ) — (23,290 ) Non-operating pension and other postretirement benefit costs (3,700 ) — — (3,700 ) Earnings before income taxes 28,664 23,223 (2,057 ) 49,830 Income tax provision (1,208 ) (5,242 ) 625 (5,825 ) Equity in income of subsidiary 17,981 — (17,981 ) — Net earnings $ 45,437 $ 17,981 $ (19,413 ) $ 44,005 Other comprehensive income, net of tax 4,133 — — 4,133 Comprehensive income $ 49,570 $ 17,981 $ (19,413 ) $ 48,138 Clearwater Paper Corporation Consolidating Statement of Operations and Comprehensive Income Three Months Ended September 30, 2017 (In thousands) Issuer Guarantor Subsidiaries Eliminations Total Net sales $ 423,712 $ 55,894 $ (53,102 ) $ 426,504 Costs and expenses: Cost of sales (387,877 ) (51,052 ) 52,167 (386,762 ) Selling, general and administrative expenses (24,786 ) (9,796 ) — (34,582 ) Total operating costs and expenses (412,663 ) (60,848 ) 52,167 (421,344 ) Income (loss) from operations 11,049 (4,954 ) (935 ) 5,160 Interest expense, net (7,407 ) (276 ) — (7,683 ) Non-operating pension and other postretirement benefit income 291 — — 291 Earnings (loss) before income taxes 3,933 (5,230 ) (935 ) (2,232 ) Income tax (provision) benefit (1,847 ) 4,589 353 3,095 Equity in loss of subsidiary (641 ) — 641 — Net earnings (loss) $ 1,445 $ (641 ) $ 59 $ 863 Other comprehensive income, net of tax 257 — — 257 Comprehensive income (loss) $ 1,702 $ (641 ) $ 59 $ 1,120 Clearwater Paper Corporation Consolidating Statement of Operations and Comprehensive Income Nine Months Ended September 30, 2017 (In thousands) Issuer Guarantor Subsidiaries Eliminations Total Net sales $ 1,263,467 $ 196,399 $ (166,174 ) $ 1,293,692 Costs and expenses: Cost of sales (1,138,470 ) (178,732 ) 162,319 (1,154,883 ) Selling, general and administrative expenses (71,762 ) (22,229 ) — (93,991 ) Total operating costs and expenses (1,210,232 ) (200,961 ) 162,319 (1,248,874 ) Income (loss) from operations 53,235 (4,562 ) (3,855 ) 44,818 Interest expense, net (22,981 ) (418 ) — (23,399 ) Non-operating pension and other postretirement benefit income 856 — — 856 Earnings (loss) before income taxes 31,110 (4,980 ) (3,855 ) 22,275 Income tax (provision) benefit (11,857 ) 4,582 1,415 (5,860 ) Equity in loss of subsidiary (398 ) — 398 — Net earnings (loss) $ 18,855 $ (398 ) $ (2,042 ) $ 16,415 Other comprehensive income, net of tax 784 — — 784 Comprehensive income (loss) $ 19,639 $ (398 ) $ (2,042 ) $ 17,199 Clearwater Paper Corporation Consolidating Balance Sheet At September 30, 2018 (In thousands) Issuer Guarantor Subsidiaries Eliminations Total ASSETS Current assets: Cash and cash equivalents $ 76,150 $ — $ — $ 76,150 Restricted cash 1,080 — — 1,080 Receivables, net 118,405 20,765 — 139,170 Taxes receivable 12,189 14 (5,455 ) 6,748 Inventories 223,595 41,736 (2,057 ) 263,274 Other current assets 5,837 268 — 6,105 Total current assets 437,256 62,783 (7,512 ) 492,527 Property, plant and equipment, net 1,127,534 78,634 — 1,206,168 Goodwill 230,153 — — 230,153 Intangible assets, net 1,306 24,559 — 25,865 Intercompany (payable) receivable (48,326 ) 46,269 2,057 — Investment in subsidiary 174,981 — (174,981 ) — Other assets, net 24,340 2,867 (1,825 ) 25,382 TOTAL ASSETS $ 1,947,244 $ 215,112 $ (182,261 ) $ 1,980,095 LIABILITIES AND STOCKHOLDERS’ EQUITY Current liabilities: Borrowings under revolving credit facilities $ 100,000 $ — $ — $ 100,000 Accounts payable and accrued liabilities 326,573 19,957 (5,455 ) 341,075 Current liability for pensions and other postretirement employee benefits 7,631 — — 7,631 Total current liabilities 434,204 19,957 (5,455 ) 448,706 Long-term debt 671,100 — — 671,100 Liability for pensions and other postretirement employee benefits 67,759 — — 67,759 Other long-term obligations 37,788 — — 37,788 Accrued taxes 1,979 860 — 2,839 Deferred tax liabilities 106,289 19,314 (1,825 ) 123,778 TOTAL LIABILITIES 1,319,119 40,131 (7,280 ) 1,351,970 Stockholders’ equity excluding 680,827 174,981 (174,981 ) 680,827 Accumulated other comprehensive loss, net of tax (52,702 ) — — (52,702 ) TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY $ 1,947,244 $ 215,112 $ (182,261 ) $ 1,980,095 Clearwater Paper Corporation Consolidating Balance Sheet At December 31, 2017 (In thousands) Issuer Guarantor Subsidiaries Eliminations Total ASSETS Current assets: Cash and cash equivalents $ 15,738 $ — $ — $ 15,738 Receivables, net 125,001 17,064 — 142,065 Taxes receivable 20,242 40 — 20,282 Inventories 228,311 41,594 (3,862 ) 266,043 Other current assets 8,587 74 — 8,661 Total current assets 397,879 58,772 (3,862 ) 452,789 Property, plant and equipment, net 936,659 114,323 — 1,050,982 Goodwill 244,161 — — 244,161 Intangible assets, net 2,089 30,453 — 32,542 Intercompany payable (2,807 ) (1,055 ) 3,862 — Investment in subsidiary 157,000 — (157,000 ) — Other assets, net 21,413 2,696 (2,331 ) 21,778 TOTAL ASSETS $ 1,756,394 $ 205,189 $ (159,331 ) $ 1,802,252 LIABILITIES AND STOCKHOLDERS’ EQUITY Current liabilities: Borrowings under revolving credit facilities $ 155,000 $ — $ — $ 155,000 Accounts payable and accrued liabilities 235,439 21,182 — 256,621 Current liability for pensions and other postretirement employee benefits 7,631 — — 7,631 Total current liabilities 398,070 21,182 — 419,252 Long-term debt 570,524 — — 570,524 Liability for pensions and other postretirement employee benefits 72,469 — — 72,469 Other long-term obligations 43,275 — — 43,275 Accrued taxes 1,928 842 — 2,770 Deferred tax liabilities 94,694 26,165 (2,331 ) 118,528 TOTAL LIABILITIES 1,180,960 48,189 (2,331 ) 1,226,818 Stockholders’ equity excluding 619,417 157,000 (157,000 ) 619,417 Accumulated other comprehensive loss, net of tax (43,983 ) — — (43,983 ) TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY $ 1,756,394 $ 205,189 $ (159,331 ) $ 1,802,252 Clearwater Paper Corporation Consolidating Statement of Cash Flows Nine Months Ended September 30, 2018 (In thousands) Issuer Guarantor Subsidiaries Eliminations Total CASH FLOWS FROM OPERATING ACTIVITIES Net earnings $ 45,437 $ 17,981 $ (19,413 ) $ 44,005 Adjustments to reconcile net earnings to net cash flows from operating activities: Depreciation and amortization 59,632 16,054 — 75,686 Equity-based compensation expense 2,845 — — 2,845 Deferred taxes 10,662 (6,732 ) — 3,930 Employee benefit plans 102 — — 102 Disposal of plant and equipment, net 128 — — 128 Gain on divested assets — (25,510 ) — (25,510 ) Other non-cash adjustments, net 899 — — 899 Changes in working capital, net 22,045 (7,383 ) (7,260 ) 7,402 Changes in taxes receivable, net 8,053 26 5,455 13,534 Other, net (1,800 ) (122 ) — (1,922 ) Net cash flows from operating activities 148,003 (5,686 ) (21,218 ) 121,099 CASH FLOWS FROM INVESTING ACTIVITIES Additions to property, plant and equipment (172,434 ) (1,600 ) — (174,034 ) Net proceeds from divested assets 70,930 — — 70,930 Other, net 793 14 — 807 Net cash flows from investing activities (100,711 ) (1,586 ) — (102,297 ) CASH FLOWS FROM FINANCING ACTIVITIES Borrowings on revolving credit facilities 322,454 — — 322,454 Repayments of borrowings on revolving credit facilities (277,454 ) — — (277,454 ) Investment (to) from parent (28,490 ) 7,272 21,218 — Other, net (853 ) — — (853 ) Net cash flows from financing activities 15,657 7,272 21,218 44,147 Increase in cash, cash equivalents, and restricted cash 62,949 — — 62,949 Cash, cash equivalents, and restricted cash at beginning of period 16,738 — — 16,738 Cash, cash equivalents, and restricted cash at end of period $ 79,687 $ — $ — $ 79,687 Clearwater Paper Corporation Consolidating Statement of Cash Flows Nine Months Ended September 30, 2017 (In thousands) Issuer Guarantor Subsidiaries Eliminations Total CASH FLOWS FROM OPERATING ACTIVITIES Net earnings (loss) $ 18,855 $ (398 ) $ (2,042 ) $ 16,415 Adjustments to reconcile net earnings (loss) to net cash flows from operating activities: Depreciation and amortization 56,642 22,826 — 79,468 Equity-based compensation expense 2,523 — — 2,523 Deferred taxes 19,531 (4,929 ) — 14,602 Employee benefit plans (2,999 ) — — (2,999 ) Disposal of plant and equipment, net 481 3,274 — 3,755 Other non-cash adjustments, net 874 — — 874 Changes in working capital, net 32,501 3,896 7,449 43,846 Changes in taxes receivable, net 600 — (5,469 ) (4,869 ) Other, net (413 ) (1,026 ) — (1,439 ) Net cash flows from operating activities 128,595 23,643 (62 ) 152,176 CASH FLOWS FROM INVESTING ACTIVITIES Additions to property, plant and equipment (132,725 ) (3,925 ) — (136,650 ) Other, net 283 470 — 753 Net cash flows from investing activities (132,442 ) (3,455 ) — (135,897 ) CASH FLOWS FROM FINANCING ACTIVITIES Purchase of treasury stock (4,875 ) — — (4,875 ) Borrowings on revolving credit facilities 185,000 — — 185,000 Repayments of borrowings on revolving credit facilities (210,000 ) — — (210,000 ) Investment from (to) parent 23,541 (23,603 ) 62 — Other, net (927 ) — — (927 ) Net cash flows from financing activities (7,261 ) (23,603 ) 62 (30,802 ) Decrease in cash, cash equivalents, and restricted cash (11,108 ) (3,415 ) — (14,523 ) Cash, cash equivalents, and restricted cash at beginning of period 19,586 3,415 — 23,001 Cash, cash equivalents, and restricted cash at end of period $ 8,478 $ — $ — $ 8,478

Nature of Operations and Basi_2

Nature of Operations and Basis of Presentation (Policies)	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Account Purchase Agreement [Table Text Block]	ACCOUNT PURCHASE AGREEMENT In June 2018, we entered into an agreement (the “Account Purchase Agreement”) to offer to sell, on a revolving and discounted basis, certain trade accounts receivable balances to an unrelated third-party financial institution. If the financial institution purchases receivables thereunder, in its sole discretion, such transfers are accounted for as sales of receivables resulting in the receivables being de-recognized from our Consolidated Balance Sheet. The Account Purchase Agreement provides for the continuing sale of certain receivables on a revolving basis until June 2020 and automatically renews for successive one year terms, unless either party elects to terminate the Account Purchase Agreement in accordance with its terms. The maximum amount of receivables that may be sold at any time, prior to the settlement thereof, is $60.0 million . For the three and nine months ended September 30, 2018, $23.4 million and $45.4 million of receivables were sold under the Account Purchase Agreement, respectively. As of September 30, 2018, $9.0 million of accounts receivable sold under the Asset Purchase Agreement were outstanding. The proceeds from these sales of receivables are included within the change in receivables in the operating activities section of the Condensed Consolidated Statements of Cash Flows. For the nine months ended September 30, 2018, we recorded factoring expense on sales of receivables of $0.1 million , which is included in the "Selling, general and administrative expenses" line in the Consolidated Statement of Operations. We have no retained interest in the receivables sold under the Account Purchase Agreement, however, we do have servicing responsibilities for the sold receivables. The fair value of the servicing arrangement was not material to the financial statements.
SIGNIFICANT ESTIMATES	SIGNIFICANT ESTIMATES The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of net sales and expenses during the reporting periods. Significant areas that may require the use of estimates and measurement of uncertainty include determination of net realizable value for deferred tax assets, uncertain tax positions, assessment of impairment of long-lived assets, variable consideration or reductions to revenue, revenue recognition estimates related to allocating the transaction price to various performance obligations, goodwill and intangibles, assessment of environmental matters, equity-based compensation and pension and postretirement obligation assumptions. Actual results could differ from those estimates and assumptions.
RESTRICTED CASH AND SHORT-TERM INVESTMENTS	CASH, CASH EQUIVALENTS, AND RESTRICTED CASH We consider all highly liquid instruments with maturities of three months or less at date of purchase to be cash equivalents. Cash that is held by a third party and has restrictions on its availability to us is classified as restricted cash. The following table provides a reconciliation of cash, cash equivalents and restricted cash reported on the balance sheet that sum to the total of those same amounts shown in our Consolidated Statements of Cash Flows. (In thousands) September 30, 2018 December 31, 2017 Cash and cash equivalents $ 76,150 $ 15,738 Restricted cash 1,080 — Restricted cash included in other assets, net 2,457 1,000 Total cash, cash equivalents, and restricted cash shown in the consolidated statements of cash flows $ 79,687 $ 16,738
TRADE ACCOUNTS RECEIVABLE	REVENUE RECOGNITION We enter into contracts that can include various combinations of tissue and paperboard products, which are generally distinct and accounted for as separate performance obligations. Revenue is recognized at a point in time upon transfer of control of promised products or services to customers in an amount that reflects the consideration we expect to receive in exchange for those products or services. Transfer of control typically occurs when the title and 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 have elected to treat shipping and handling costs for FOB shipping point contracts as a fulfillment cost, not as a separate performance obligation. No revenue is recognized over time. We typically expense incremental direct costs of obtaining a contract (sales commissions) when incurred because the amortization period is generally 12 months or less. We have also elected to use the practical expedient to not disclose unsatisfied or partially satisfied performance obligations as we have no unsatisfied contracts where the remaining portions are expected to be satisfied in a period greater than one year. We provide for trade promotions, customer cash discounts, customer returns and other deductions as reductions to net sales, which are accounted for as variable consideration when estimating the amount of revenue to recognize . Returns and credits are estimated at contract inception and updated at the end of each reporting period as additional information becomes available. Revenue net of returns and credits is only recognized to the extent that it is probable that a significant reversal of any incremental revenue will not occur. Significant judgment is required to determine the most probable amount of variable consideration to apply as a reduction to net sales. Revenue is recognized net of any taxes collected from customers, which are subsequently remitted to governmental authorities. Payment terms and conditions vary by contract type. Terms generally include a requirement of payment within 30 days, and do not include a significant financing component. 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 September 30, 2018 and December 31, 2017 , we had allowances for doubtful accounts of $1.4 million . Refer to Note 16, "Segment Information," for further information, including the disaggregation of revenue by segment, primary geographical market, and major product type.
PROPERTY, PLANT AND EQUIPMENT	PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment are stated at cost, including any interest costs capitalized, less accumulated depreciation. Depreciation of buildings, equipment and other depreciable assets is determined using the straight-line method. Assets we acquire through business combinations have estimated lives that are typically shorter than the assets we construct or buy new. Accumulated depreciation totaled $1,680.2 million and $1,636.3 million at September 30, 2018 and December 31, 2017 , respectively. For the nine months ended September 30, 2018 , we capitalized $5.1 million of interest expense associated with the construction of a paper machine at our Shelby, North Carolina consumer products facility and $0.9 million of interest expense associated with the construction of a continuous pulp digester at our Lewiston, Idaho pulp and paperboard facility. For the nine months ended September 30, 2017, we capitalized $3.0 million of interest expense associated with the continuous pulp digester project and $0.5 million associated with the Shelby paper machine. 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.
STOCKHOLDERS' EQUITY	STOCKHOLDERS’ EQUITY On December 15, 2015, 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. 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. In total, we have repurchased 1,440,696 shares of our outstanding common stock pursuant to this repurchase program, of which 84,750 shares were repurchased during the first nine months of 2017 at an average price of $57.53 per share. We did not repurchase shares during the first nine months of 2018. As of September 30, 2018 , we had up to $29.8 million of authorization remaining pursuant to this stock repurchase program.
DERIVATIVES	DERIVATIVES We had no activity during the three and nine months ended September 30, 2018 and 2017 that required hedge or derivative accounting treatment. To help 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 September 30, 2018 , these contracts covered approximately 29% of our expected average monthly natural gas requirements for the remainder of 2018 , and a lesser amount for 2019. Historically, these contracts have qualified for treatment as “normal purchases or normal sales” under authoritative guidance and thus required no mark-to-market adjustment.

Nature of Operations and Basi_3

Nature of Operations and Basis of Presentation Cash, Cash Equivalents, and Restricted Cash Table (Tables)	9 Months Ended
	Sep. 30, 2018
Restricted Cash and Cash Equivalents Items [Line Items]
Schedule of Cash and Cash Equivalents [Table Text Block]	(In thousands) September 30, 2018 December 31, 2017 Cash and cash equivalents $ 76,150 $ 15,738 Restricted cash 1,080 — Restricted cash included in other assets, net 2,457 1,000 Total cash, cash equivalents, and restricted cash shown in the consolidated statements of cash flows $ 79,687 $ 16,738

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Sep. 30, 2018
Inventory Disclosure [Abstract]
Inventories	Inventories at the balance sheet dates consist of: (In thousands) September 30, 2018 December 31, 2017 Pulp, paperboard and tissue products $ 160,645 $ 165,281 Materials and supplies 85,260 85,987 Logs, pulpwood, chips and sawdust 17,369 14,775 $ 263,274 $ 266,043

Intangible Assets (Tables)

Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2018
Finite-Lived Intangible Assets, Net [Abstract]
Intangible Assets	Intangible assets at the balance sheet dates are comprised of the following: September 30, 2018 (Dollars in thousands, lives in years) Weighted Average Useful Life Historical Cost Accumulated Amortization Net Balance Customer relationships 9.4 $ 56,453 $ (33,961 ) $ 22,492 Trade names and trademarks 7.4 6,786 (3,772 ) 3,014 Other intangibles 6.0 572 (213 ) 359 $ 63,811 $ (37,946 ) $ 25,865 December 31, 2017 (Dollars in thousands, lives in years) Weighted Average Useful Life Historical Cost Accumulated Amortization Net Balance Customer relationships 9.3 $ 62,401 $ (34,061 ) $ 28,340 Trade names and trademarks 7.4 6,786 (3,000 ) 3,786 Non compete agreements 5.0 574 (574 ) — Other intangibles 6.0 572 (156 ) 416 $ 70,333 $ (37,791 ) $ 32,542

Accounts Payable and Accrued _2

Accounts Payable and Accrued Liabilities (Tables)	9 Months Ended
	Sep. 30, 2018
Accounts Payable and Accrued Liabilities [Abstract]
Accounts Payable and Accrued Liabilities	Accounts payable and accrued liabilities at the balance sheet dates consist of: (In thousands) September 30, 2018 December 31, 2017 Trade accounts payable $ 264,811 $ 169,293 Accrued wages, salaries and employee benefits 36,813 41,979 Accrued discounts and allowances 9,395 7,283 Accrued interest 6,392 12,723 Accrued utilities 6,271 6,759 Accrued taxes other than income taxes payable 6,220 6,907 Other 11,173 11,677 $ 341,075 $ 256,621

Other Long-Term Obligations (Ta

Other Long-Term Obligations (Tables)	9 Months Ended
	Sep. 30, 2018
Other Liabilities, Noncurrent [Abstract]
Other Long-Term Obligations	Other long-term obligations at the balance sheet dates consist of: (In thousands) September 30, 2018 December 31, 2017 Long-term lease obligations, net of current portion $ 25,330 $ 26,460 Deferred proceeds 4,677 5,576 Deferred compensation 2,867 5,023 Other 4,914 6,216 $ 37,788 $ 43,275

Reclassification out of Accum_2

Reclassification out of Accumulated Other Comprehensive Income (Tables)	9 Months Ended
	Sep. 30, 2018
Equity [Abstract]
Reclassification out of Accumulated Other Comprehensive Income [Table Text Block]	Accumulated other comprehensive loss, net of tax, is comprised of the following: (In thousands) Pension and Other Post Retirement Employee Benefit Plan Adjustments Balance at December 31, 2016 $ (51,753 ) Other comprehensive income, net of tax 1 784 Balance at September 30, 2017 $ (50,969 ) Balance at December 31, 2017 $ (43,983 ) Other comprehensive income, net of tax 1 4,133 Reclassification of the income tax effects of the Tax Cuts and Jobs Act (12,852 ) Balance at September 30, 2018 $ (52,702 ) 1 Included in other comprehensive income are net periodic costs associated with our pension and other postretirement employee benefit (OPEB) plans that were reclassified from accumulated other comprehensive loss. For the nine months ended September 30, 2018 and 2017 , actuarial loss amortization of $5.1 million and $1.5 million , respectively, as well as $0.9 million and $0.7 million , respectively, of prior service credit amortization were reclassified. These amounts are net of tax totaling $1.5 million and $0.5 million for each respective period. These accumulated other comprehensive loss components are included in the computation of net periodic pension and OPEB costs in Note 11, “Pension and Other Postretirement Employee Benefit Plans.”

Pension and Other Postretirem_2

Pension and Other Postretirement Employee Benefit Plans (Tables)	9 Months Ended
	Sep. 30, 2018
Retirement Benefits [Abstract]
Components of Net Periodic Cost of Pension and Other Postretirement Employee Benefit Plans	The following table details the components of net periodic cost of our company-sponsored pension and OPEB plans for the periods presented: Three Months Ended September 30, (In thousands) 2018 2017 2018 2017 Pension Benefit Plans Other Postretirement Employee Benefit Plans Service cost $ 447 $ 518 $ 34 $ 41 Interest cost 3,005 3,288 609 688 Expected return on plan assets (4,250 ) (4,691 ) — — Amortization of prior service cost (credit) — 2 (419 ) (384 ) Amortization of actuarial loss (gain) 2,515 2,468 (226 ) (1,662 ) Net periodic cost (benefit) $ 1,717 $ 1,585 $ (2 ) $ (1,317 ) Nine Months Ended September 30, (In thousands) 2018 2017 2018 2017 Pension Benefit Plans Other Postretirement Employee Benefit Plans Service cost $ 1,342 $ 1,552 $ 102 $ 122 Interest cost 9,015 9,862 1,827 2,059 Expected return on plan assets (12,751 ) (14,073 ) — (1 ) Amortization of prior service cost (credit) — 6 (1,257 ) (1,151 ) Amortization of actuarial loss (gain) 7,543 7,405 (677 ) (4,963 ) Net periodic cost (benefit) $ 5,149 $ 4,752 $ (5 ) $ (3,934 )

Earnings per Common Share (Tabl

Earnings per Common Share (Tables)	9 Months Ended
	Sep. 30, 2018
Earnings Per Share [Abstract]
Reconciliation of Number of Common Shares Used in Calculating Basic and Diluted Net Earnings per Share	The following table reconciles the number of common shares used in calculating the basic and diluted net earnings per share: Three Months Ended September 30, Nine Months Ended September 30, 2018 2017 2018 2017 Basic weighted-average common shares outstanding 1 16,486,935 16,457,991 16,492,843 16,466,325 Incremental shares due to: Restricted stock units 22,461 42,122 27,893 37,021 Performance shares 54,253 50,506 52,508 42,914 Stock options — 16,265 60 26,347 Diluted weighted-average common shares outstanding 16,563,649 16,566,884 16,573,304 16,572,607 Basic net earnings per common share $ 2.09 $ 0.05 $ 2.67 $ 1.00 Diluted net earnings per common share 2.08 0.05 2.66 0.99 Anti-dilutive shares excluded from calculation 985,312 468,624 935,037 525,655 1 Basic average common shares outstanding include restricted stock awards that are fully vested, but are deferred for future issuance.

Equity-Based Compensation (Tabl

Equity-Based Compensation (Tables)	9 Months Ended
	Sep. 30, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Employee Equity-Based Compensation Expense	Employee equity-based compensation expense was recognized as follows: Three Months Ended September 30, Nine Months Ended September 30, (In thousands) 2018 2017 2018 2017 Restricted stock units $ 595 $ 429 $ 1,599 $ 1,224 Performance shares 499 567 1,409 1,793 Stock options 639 659 1,767 1,974 Total employee equity-based compensation expense $ 1,733 $ 1,655 $ 4,775 $ 4,991
Summary of Number of Share-Based Awards Granted	The following table summarizes the number of share-based awards granted under the Clearwater Paper Corporation 2017 Stock Incentive Plan during the nine months ended September 30, 2018 and the grant-date fair value of the awards: Nine Months Ended September 30, 2018 Number of Average Fair Restricted stock units 111,054 $ 37.31 Performance shares 49,040 37.45 Stock options 198,426 14.51

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2018
Fair Value Disclosures [Abstract]
Estimated Fair Values of Financial Instruments	The estimated fair values of our financial instruments at the dates presented below are as follows: September 30, December 31, 2018 2017 Carrying Fair Carrying Fair (In thousands) Amount Value Amount Value Cash, cash equivalents, and restricted cash (Level 1) $ 79,687 $ 79,687 $ 16,738 $ 16,738 Borrowings under revolving credit facilities (Level 2) 100,000 99,889 155,000 154,882 Long-term debt (Level 2) 675,000 635,888 575,000 569,250

Segment Information (Tables)

Segment Information (Tables)	9 Months Ended
	Sep. 30, 2018
Segment Reporting Information [Line Items]
Disaggregation of Revenue [Table Text Block]	Net sales, classified by the major geographic areas in which our customers are located and by major products, were as follows: Three Months Ended September 30, Nine Months Ended September 30, (In thousands) 2018 2017 2018 2017 Primary geographical markets: United States $ 404,593 $ 405,303 $ 1,237,644 $ 1,237,146 Other countries 21,867 21,201 57,867 56,546 Total net sales $ 426,460 $ 426,504 $ 1,295,511 $ 1,293,692 Major products: Retail tissue $ 182,869 $ 213,466 $ 601,521 $ 643,192 Paperboard 214,818 193,588 623,442 586,441 Non-retail tissue 27,660 19,029 68,384 62,988 Other 1,113 421 2,164 1,071 Total net sales $ 426,460 $ 426,504 $ 1,295,511 $ 1,293,692
Reportable Segments Information	The table below presents information about our reportable segments: Three Months Ended September 30, Nine Months Ended September 30, (In thousands) 2018 2017 2018 2017 Segment net sales: Consumer Products $ 211,642 $ 232,916 $ 672,069 $ 707,251 Pulp and Paperboard 214,818 193,588 623,442 586,441 Total segment net sales $ 426,460 $ 426,504 $ 1,295,511 $ 1,293,692 Earnings (loss) before income taxes: Consumer Products 1,2,3 $ (1,269 ) $ 4,525 $ (3,244 ) $ 21,427 Gain on divested assets 4 22,944 — 22,944 — Pulp and Paperboard 2,3 38,280 14,735 98,626 63,006 59,955 19,260 118,326 84,433 Corporate 2,3 (13,055 ) (14,100 ) (41,506 ) (39,615 ) Income from operations 46,900 5,160 76,820 44,818 Interest expense, net (7,547 ) (7,683 ) (23,290 ) (23,399 ) Non-operating pension and other postretirement benefit (costs) income 2 (1,234 ) 291 (3,700 ) 856 Earnings (loss) before income taxes $ 38,119 $ (2,232 ) $ 49,830 $ 22,275 Depreciation and amortization: Consumer Products 1 $ 14,447 $ 16,073 $ 42,964 $ 50,607 Pulp and Paperboard 9,316 8,328 28,106 24,789 Corporate 1,579 1,455 4,616 4,072 Total depreciation and amortization $ 25,342 $ 25,856 $ 75,686 $ 79,468 1 Operating income for the Consumer Products segment for the three and nine months ended September 30, 2017 includes $5.1 million and $11.1 million , respectively, of costs associated with the closure of the Oklahoma City facility. These costs include $4.3 million on the write down of assets to their held for sale value and $3.7 million of accelerated depreciation. 2 As a result of the adoption of ASU 2017-07, certain pension and OPEB (costs) income have been reclassified from operating to non-operating income. The service cost component of pension and OPEB costs remains within segment operating income. Refer to Note 2, "Recently Adopted and New Accounting Standards," and Note 11, "Pension and Other Postretirement Benefit Plans," for additional detail. 3 Income (loss) from operations for the Consumer Products, Pulp and Paperboard and Corporate segments for the nine months ended September 30, 2018 include $1.7 million , $0.5 million and $4.2 million , respectively, of expenses associated with our selling, general and administrative cost control measures. 4 Gain on divested assets for the three and nine months ended September 30, 2018 relates to the sale of our Ladysmith, Wisconsin facility, For additional discussion, see Note 4 "Asset Divestiture". For the nine months ended September 30, 2018 and 2017, one customer, the Kroger Company, accounted for approximately 11.9% and 15.2% , respectively, of our total company net sales. Our reportable segments are described below. Consumer Products Our Consumer Products segment manufactures and sells a complete line of at-home tissue products, or retail products, and away-from-home tissue products, or non-retail products, and parent rolls. Retail products include bath, paper towels, facial and napkin product categories. Non-retail products include conventional one and two-ply bath tissue, two-ply paper towels, hard wound towels and dispenser napkins sold to customers with commercial and industrial tissue needs. Each category is further distinguished according to quality segments: ultra, premium, value and economy. Pulp and Paperboard Our Pulp and Paperboard segment manufactures and markets solid bleached sulfate paperboard for the high-end segment of the packaging industry as well as offers custom sheeting, slitting and cutting of paperboard. Our overall production consists primarily of folding carton, liquid packaging, cup and plate products and commercial printing grades. The majority of our Pulp and Paperboard customers are packaging converters, folding carton converters, merchants and commercial printers. The table below presents information about our reportable segments: Three Months Ended September 30, Nine Months Ended September 30, (In thousands) 2018 2017 2018 2017 Segment net sales: Consumer Products $ 211,642 $ 232,916 $ 672,069 $ 707,251 Pulp and Paperboard 214,818 193,588 623,442 586,441 Total segment net sales $ 426,460 $ 426,504 $ 1,295,511 $ 1,293,692 Earnings (loss) before income taxes: Consumer Products 1,2,3 $ (1,269 ) $ 4,525 $ (3,244 ) $ 21,427 Gain on divested assets 4 22,944 — 22,944 — Pulp and Paperboard 2,3 38,280 14,735 98,626 63,006 59,955 19,260 118,326 84,433 Corporate 2,3 (13,055 ) (14,100 ) (41,506 ) (39,615 ) Income from operations 46,900 5,160 76,820 44,818 Interest expense, net (7,547 ) (7,683 ) (23,290 ) (23,399 ) Non-operating pension and other postretirement benefit (costs) income 2 (1,234 ) 291 (3,700 ) 856 Earnings (loss) before income taxes $ 38,119 $ (2,232 ) $ 49,830 $ 22,275 Depreciation and amortization: Consumer Products 1 $ 14,447 $ 16,073 $ 42,964 $ 50,607 Pulp and Paperboard 9,316 8,328 28,106 24,789 Corporate 1,579 1,455 4,616 4,072 Total depreciation and amortization $ 25,342 $ 25,856 $ 75,686 $ 79,468 1 Operating income for the Consumer Products segment for the three and nine months ended September 30, 2017 includes $5.1 million and $11.1 million , respectively, of costs associated with the closure of the Oklahoma City facility. These costs include $4.3 million on the write down of assets to their held for sale value and $3.7 million of accelerated depreciation. 2 As a result of the adoption of ASU 2017-07, certain pension and OPEB (costs) income have been reclassified from operating to non-operating income. The service cost component of pension and OPEB costs remains within segment operating income. Refer to Note 2, "Recently Adopted and New Accounting Standards," and Note 11, "Pension and Other Postretirement Benefit Plans," for additional detail. 3 Income (loss) from operations for the Consumer Products, Pulp and Paperboard and Corporate segments for the nine months ended September 30, 2018 include $1.7 million , $0.5 million and $4.2 million , respectively, of expenses associated with our selling, general and administrative cost control measures. 4 Gain on divested assets for the three and nine months ended September 30, 2018 relates to the sale of our Ladysmith, Wisconsin facility, For additional discussion, see Note 4 "Asset Divestiture". For the nine months ended September 30, 2018 and 2017, one customer, the Kroger Company, accounted for approximately 11.9% and 15.2% , respectively, of our total company net sales. Net sales, classified by the major geographic areas in which our customers are located and by major products, were as follows: Three Months Ended September 30, Nine Months Ended September 30, (In thousands) 2018 2017 2018 2017 Primary geographical markets: United States $ 404,593 $ 405,303 $ 1,237,644 $ 1,237,146 Other countries 21,867 21,201 57,867 56,546 Total net sales $ 426,460 $ 426,504 $ 1,295,511 $ 1,293,692 Major products: Retail tissue $ 182,869 $ 213,466 $ 601,521 $ 643,192 Paperboard 214,818 193,588 623,442 586,441 Non-retail tissue 27,660 19,029 68,384 62,988 Other 1,113 421 2,164 1,071 Total net sales $ 426,460 $ 426,504 $ 1,295,511 $ 1,293,692

Supplemental Guarantor Financ_2

Supplemental Guarantor Financial Information (Tables)	9 Months Ended
	Sep. 30, 2018
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 Three Months Ended September 30, 2018 Guarantor (In thousands) Issuer Subsidiaries Eliminations Total Net sales $ 426,816 $ 50,340 $ (50,696 ) $ 426,460 Costs and expenses: Cost of sales (383,737 ) (45,693 ) 53,209 (376,221 ) Selling, general and administrative expenses (20,721 ) (5,562 ) — (26,283 ) Gain on divested assets — 22,944 — 22,944 Total operating costs and expenses (404,458 ) (28,311 ) 53,209 (379,560 ) Income from operations 22,358 22,029 2,513 46,900 Interest expense, net (7,366 ) (181 ) — (7,547 ) Non-operating pension and other postretirement benefit costs (1,234 ) — — (1,234 ) Earnings before income taxes 13,758 21,848 2,513 38,119 Income tax benefit (provision) 1,748 (5,043 ) (380 ) (3,675 ) Equity in income of subsidiary 16,805 — (16,805 ) — Net earnings $ 32,311 $ 16,805 $ (14,672 ) $ 34,444 Other comprehensive income, net of tax 1,378 — — 1,378 Comprehensive income $ 33,689 $ 16,805 $ (14,672 ) $ 35,822 Clearwater Paper Corporation Consolidating Statement of Operations and Comprehensive Income Nine Months Ended September 30, 2018 Guarantor (In thousands) Issuer Subsidiaries Eliminations Total Net sales $ 1,315,819 $ 150,866 $ (171,174 ) $ 1,295,511 Costs and expenses: Cost of sales (1,190,954 ) (133,971 ) 169,117 (1,155,808 ) Selling, general and administrative expenses (69,579 ) (16,248 ) — (85,827 ) Gain on divested assets — 22,944 — 22,944 Total operating costs and expenses (1,260,533 ) (127,275 ) 169,117 (1,218,691 ) Income from operations 55,286 23,591 (2,057 ) 76,820 Interest expense, net (22,922 ) (368 ) — (23,290 ) Non-operating pension and other postretirement benefit costs (3,700 ) — — (3,700 ) Earnings before income taxes 28,664 23,223 (2,057 ) 49,830 Income tax provision (1,208 ) (5,242 ) 625 (5,825 ) Equity in income of subsidiary 17,981 — (17,981 ) — Net earnings $ 45,437 $ 17,981 $ (19,413 ) $ 44,005 Other comprehensive income, net of tax 4,133 — — 4,133 Comprehensive income $ 49,570 $ 17,981 $ (19,413 ) $ 48,138 Clearwater Paper Corporation Consolidating Statement of Operations and Comprehensive Income Three Months Ended September 30, 2017 (In thousands) Issuer Guarantor Subsidiaries Eliminations Total Net sales $ 423,712 $ 55,894 $ (53,102 ) $ 426,504 Costs and expenses: Cost of sales (387,877 ) (51,052 ) 52,167 (386,762 ) Selling, general and administrative expenses (24,786 ) (9,796 ) — (34,582 ) Total operating costs and expenses (412,663 ) (60,848 ) 52,167 (421,344 ) Income (loss) from operations 11,049 (4,954 ) (935 ) 5,160 Interest expense, net (7,407 ) (276 ) — (7,683 ) Non-operating pension and other postretirement benefit income 291 — — 291 Earnings (loss) before income taxes 3,933 (5,230 ) (935 ) (2,232 ) Income tax (provision) benefit (1,847 ) 4,589 353 3,095 Equity in loss of subsidiary (641 ) — 641 — Net earnings (loss) $ 1,445 $ (641 ) $ 59 $ 863 Other comprehensive income, net of tax 257 — — 257 Comprehensive income (loss) $ 1,702 $ (641 ) $ 59 $ 1,120 Clearwater Paper Corporation Consolidating Statement of Operations and Comprehensive Income Nine Months Ended September 30, 2017 (In thousands) Issuer Guarantor Subsidiaries Eliminations Total Net sales $ 1,263,467 $ 196,399 $ (166,174 ) $ 1,293,692 Costs and expenses: Cost of sales (1,138,470 ) (178,732 ) 162,319 (1,154,883 ) Selling, general and administrative expenses (71,762 ) (22,229 ) — (93,991 ) Total operating costs and expenses (1,210,232 ) (200,961 ) 162,319 (1,248,874 ) Income (loss) from operations 53,235 (4,562 ) (3,855 ) 44,818 Interest expense, net (22,981 ) (418 ) — (23,399 ) Non-operating pension and other postretirement benefit income 856 — — 856 Earnings (loss) before income taxes 31,110 (4,980 ) (3,855 ) 22,275 Income tax (provision) benefit (11,857 ) 4,582 1,415 (5,860 ) Equity in loss of subsidiary (398 ) — 398 — Net earnings (loss) $ 18,855 $ (398 ) $ (2,042 ) $ 16,415 Other comprehensive income, net of tax 784 — — 784 Comprehensive income (loss) $ 19,639 $ (398 ) $ (2,042 ) $ 17,199
Condensed Consolidating Balance Sheet	Clearwater Paper Corporation Consolidating Balance Sheet At September 30, 2018 (In thousands) Issuer Guarantor Subsidiaries Eliminations Total ASSETS Current assets: Cash and cash equivalents $ 76,150 $ — $ — $ 76,150 Restricted cash 1,080 — — 1,080 Receivables, net 118,405 20,765 — 139,170 Taxes receivable 12,189 14 (5,455 ) 6,748 Inventories 223,595 41,736 (2,057 ) 263,274 Other current assets 5,837 268 — 6,105 Total current assets 437,256 62,783 (7,512 ) 492,527 Property, plant and equipment, net 1,127,534 78,634 — 1,206,168 Goodwill 230,153 — — 230,153 Intangible assets, net 1,306 24,559 — 25,865 Intercompany (payable) receivable (48,326 ) 46,269 2,057 — Investment in subsidiary 174,981 — (174,981 ) — Other assets, net 24,340 2,867 (1,825 ) 25,382 TOTAL ASSETS $ 1,947,244 $ 215,112 $ (182,261 ) $ 1,980,095 LIABILITIES AND STOCKHOLDERS’ EQUITY Current liabilities: Borrowings under revolving credit facilities $ 100,000 $ — $ — $ 100,000 Accounts payable and accrued liabilities 326,573 19,957 (5,455 ) 341,075 Current liability for pensions and other postretirement employee benefits 7,631 — — 7,631 Total current liabilities 434,204 19,957 (5,455 ) 448,706 Long-term debt 671,100 — — 671,100 Liability for pensions and other postretirement employee benefits 67,759 — — 67,759 Other long-term obligations 37,788 — — 37,788 Accrued taxes 1,979 860 — 2,839 Deferred tax liabilities 106,289 19,314 (1,825 ) 123,778 TOTAL LIABILITIES 1,319,119 40,131 (7,280 ) 1,351,970 Stockholders’ equity excluding 680,827 174,981 (174,981 ) 680,827 Accumulated other comprehensive loss, net of tax (52,702 ) — — (52,702 ) TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY $ 1,947,244 $ 215,112 $ (182,261 ) $ 1,980,095 Clearwater Paper Corporation Consolidating Balance Sheet At December 31, 2017 (In thousands) Issuer Guarantor Subsidiaries Eliminations Total ASSETS Current assets: Cash and cash equivalents $ 15,738 $ — $ — $ 15,738 Receivables, net 125,001 17,064 — 142,065 Taxes receivable 20,242 40 — 20,282 Inventories 228,311 41,594 (3,862 ) 266,043 Other current assets 8,587 74 — 8,661 Total current assets 397,879 58,772 (3,862 ) 452,789 Property, plant and equipment, net 936,659 114,323 — 1,050,982 Goodwill 244,161 — — 244,161 Intangible assets, net 2,089 30,453 — 32,542 Intercompany payable (2,807 ) (1,055 ) 3,862 — Investment in subsidiary 157,000 — (157,000 ) — Other assets, net 21,413 2,696 (2,331 ) 21,778 TOTAL ASSETS $ 1,756,394 $ 205,189 $ (159,331 ) $ 1,802,252 LIABILITIES AND STOCKHOLDERS’ EQUITY Current liabilities: Borrowings under revolving credit facilities $ 155,000 $ — $ — $ 155,000 Accounts payable and accrued liabilities 235,439 21,182 — 256,621 Current liability for pensions and other postretirement employee benefits 7,631 — — 7,631 Total current liabilities 398,070 21,182 — 419,252 Long-term debt 570,524 — — 570,524 Liability for pensions and other postretirement employee benefits 72,469 — — 72,469 Other long-term obligations 43,275 — — 43,275 Accrued taxes 1,928 842 — 2,770 Deferred tax liabilities 94,694 26,165 (2,331 ) 118,528 TOTAL LIABILITIES 1,180,960 48,189 (2,331 ) 1,226,818 Stockholders’ equity excluding 619,417 157,000 (157,000 ) 619,417 Accumulated other comprehensive loss, net of tax (43,983 ) — — (43,983 ) TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY $ 1,756,394 $ 205,189 $ (159,331 ) $ 1,802,252
Condensed Consolidating Statement of Cash Flows	Clearwater Paper Corporation Consolidating Statement of Cash Flows Nine Months Ended September 30, 2018 (In thousands) Issuer Guarantor Subsidiaries Eliminations Total CASH FLOWS FROM OPERATING ACTIVITIES Net earnings $ 45,437 $ 17,981 $ (19,413 ) $ 44,005 Adjustments to reconcile net earnings to net cash flows from operating activities: Depreciation and amortization 59,632 16,054 — 75,686 Equity-based compensation expense 2,845 — — 2,845 Deferred taxes 10,662 (6,732 ) — 3,930 Employee benefit plans 102 — — 102 Disposal of plant and equipment, net 128 — — 128 Gain on divested assets — (25,510 ) — (25,510 ) Other non-cash adjustments, net 899 — — 899 Changes in working capital, net 22,045 (7,383 ) (7,260 ) 7,402 Changes in taxes receivable, net 8,053 26 5,455 13,534 Other, net (1,800 ) (122 ) — (1,922 ) Net cash flows from operating activities 148,003 (5,686 ) (21,218 ) 121,099 CASH FLOWS FROM INVESTING ACTIVITIES Additions to property, plant and equipment (172,434 ) (1,600 ) — (174,034 ) Net proceeds from divested assets 70,930 — — 70,930 Other, net 793 14 — 807 Net cash flows from investing activities (100,711 ) (1,586 ) — (102,297 ) CASH FLOWS FROM FINANCING ACTIVITIES Borrowings on revolving credit facilities 322,454 — — 322,454 Repayments of borrowings on revolving credit facilities (277,454 ) — — (277,454 ) Investment (to) from parent (28,490 ) 7,272 21,218 — Other, net (853 ) — — (853 ) Net cash flows from financing activities 15,657 7,272 21,218 44,147 Increase in cash, cash equivalents, and restricted cash 62,949 — — 62,949 Cash, cash equivalents, and restricted cash at beginning of period 16,738 — — 16,738 Cash, cash equivalents, and restricted cash at end of period $ 79,687 $ — $ — $ 79,687 Clearwater Paper Corporation Consolidating Statement of Cash Flows Nine Months Ended September 30, 2017 (In thousands) Issuer Guarantor Subsidiaries Eliminations Total CASH FLOWS FROM OPERATING ACTIVITIES Net earnings (loss) $ 18,855 $ (398 ) $ (2,042 ) $ 16,415 Adjustments to reconcile net earnings (loss) to net cash flows from operating activities: Depreciation and amortization 56,642 22,826 — 79,468 Equity-based compensation expense 2,523 — — 2,523 Deferred taxes 19,531 (4,929 ) — 14,602 Employee benefit plans (2,999 ) — — (2,999 ) Disposal of plant and equipment, net 481 3,274 — 3,755 Other non-cash adjustments, net 874 — — 874 Changes in working capital, net 32,501 3,896 7,449 43,846 Changes in taxes receivable, net 600 — (5,469 ) (4,869 ) Other, net (413 ) (1,026 ) — (1,439 ) Net cash flows from operating activities 128,595 23,643 (62 ) 152,176 CASH FLOWS FROM INVESTING ACTIVITIES Additions to property, plant and equipment (132,725 ) (3,925 ) — (136,650 ) Other, net 283 470 — 753 Net cash flows from investing activities (132,442 ) (3,455 ) — (135,897 ) CASH FLOWS FROM FINANCING ACTIVITIES Purchase of treasury stock (4,875 ) — — (4,875 ) Borrowings on revolving credit facilities 185,000 — — 185,000 Repayments of borrowings on revolving credit facilities (210,000 ) — — (210,000 ) Investment from (to) parent 23,541 (23,603 ) 62 — Other, net (927 ) — — (927 ) Net cash flows from financing activities (7,261 ) (23,603 ) 62 (30,802 ) Decrease in cash, cash equivalents, and restricted cash (11,108 ) (3,415 ) — (14,523 ) Cash, cash equivalents, and restricted cash at beginning of period 19,586 3,415 — 23,001 Cash, cash equivalents, and restricted cash at end of period $ 8,478 $ — $ — $ 8,478

Nature of Operations and Basi_4

Nature of Operations and Basis of Presentation - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended		22 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2017	Nov. 05, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 15, 2015
Nature of Operations
Cash and Cash Equivalents, at Carrying Value	$ 76,150	$ 8,478	$ 76,150	$ 8,478	$ 8,478		$ 15,738	$ 23,001
Incremental direct costs, short-term in nature, expensed when incurred			12 months
revenue recognition, payment terms			30 days
Severance Costs			$ 6,400
Disposal Group, Not Discontinued Operation, Loss on Write Off of Assets Divested			(25,510)	0
Proceeds from Divestiture of Businesses	71,000
Gain (Loss) on Disposition of Assets	22,944	0	22,944	0
Restricted Cash and Cash Equivalents, Current	1,080		1,080				0
Allowance for doubtful accounts	1,400		1,400				1,400
Accumulated depreciation	1,680,200		1,680,200				1,636,300
Stock Repurchase Program, Remaining Authorized Repurchase Amount	$ 29,800		$ 29,800
Percentage Of Expected Natural Gas Requirement Covered Under Contract	29.00%		29.00%
Interest Costs Capitalized			$ 900	3,000
Shelby paper machine interest cost capitalized			$ 5,100	$ 500
Entity Common Stock, Shares Outstanding						16,461,119
Account Purchase Agreement [Table Text Block]			ACCOUNT PURCHASE AGREEMENT In June 2018, we entered into an agreement (the “Account Purchase Agreement”) to offer to sell, on a revolving and discounted basis, certain trade accounts receivable balances to an unrelated third-party financial institution. If the financial institution purchases receivables thereunder, in its sole discretion, such transfers are accounted for as sales of receivables resulting in the receivables being de-recognized from our Consolidated Balance Sheet. The Account Purchase Agreement provides for the continuing sale of certain receivables on a revolving basis until June 2020 and automatically renews for successive one year terms, unless either party elects to terminate the Account Purchase Agreement in accordance with its terms. The maximum amount of receivables that may be sold at any time, prior to the settlement thereof, is $60.0 million . For the three and nine months ended September 30, 2018, $23.4 million and $45.4 million of receivables were sold under the Account Purchase Agreement, respectively. As of September 30, 2018, $9.0 million of accounts receivable sold under the Asset Purchase Agreement were outstanding. The proceeds from these sales of receivables are included within the change in receivables in the operating activities section of the Condensed Consolidated Statements of Cash Flows. For the nine months ended September 30, 2018, we recorded factoring expense on sales of receivables of $0.1 million , which is included in the "Selling, general and administrative expenses" line in the Consolidated Statement of Operations. We have no retained interest in the receivables sold under the Account Purchase Agreement, however, we do have servicing responsibilities for the sold receivables. The fair value of the servicing arrangement was not material to the financial statements.
Sale of Accounts Receivable	$ 23,400		$ 45,400
Outstanding Accounts Receivable Sold	9,000		9,000
Factoring Expense	60,000		60,000
Factoring Expense			100
Restriced cash included in other assets, net	2,457		2,457				1,000
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents	$ 79,687		79,687				$ 16,738
Common Stock
Nature of Operations
Common stock repurchase authorized									$ 100,000
Number of shares repurchased (in shares)				84,750	1,440,696
Treasury Stock Acquired, Average Cost Per Share				$ 57.53
Consumer Products
Nature of Operations
Severance Costs			$ 1,700
Consumer Products | Oklahoma City [Domain]
Nature of Operations
Disposal Group, Not Discontinued Operation, Loss on Write Off of Assets Divested		4,300
Other Nonrecurring Expense, Planned Permaent Facility Closure		$ 800		$ 6,800
Restructuring and Related Cost, Accelerated Depreciation				$ 3,700

Recently Adopted and New Acco_2

Recently Adopted and New Accounting Standards Recently Adopted and New Accounting Standards (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
Reclassification of the income tax effects of the Tax Cuts and Jobs Act	$ (12,852)
Operating Leases, Future Minimum Payments Due		$ 75,300

Inventories (Detail)

Inventories (Detail) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Inventory Disclosure [Abstract]
Pulp, paperboard and tissue products	$ 160,645	$ 165,281
Materials and supplies	85,260	85,987
Logs, pulpwood, chips and sawdust	17,369	14,775
Inventories	$ 263,274	$ 266,043

Asset Divestiture (Details)

Asset Divestiture (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from Divestiture of Businesses	$ 71,000
Gain (Loss) on Disposition of Assets	22,944	$ 0	$ 22,944	$ 0
Goodwill, Written off Related to Asset Divestiture	14,000
Finite-Lived Intangible Assets, Written off Related to Assets Divested	900
Assets sold	34,000
Disposal Group, Including Discontinued Operation, Property, Plant and Equipment	26,800		26,800
Disposal Group, Including Discontinued Operation, Inventory	3,400		3,400
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Including Disposal Group and Discontinued Operations	1,100		1,100
Disposal Group, Including Discontinued Operation, Other Assets	$ 1,400		$ 1,400

Intangible Assets (Detail)

Intangible Assets (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Finite-Lived Intangible Assets [Line Items]
Amortization of Intangible Assets	$ 1,900	$ 2,000	$ 5,800	$ 6,000
Historical Cost	63,811		63,811		$ 70,333
Accumulated Amortization	(37,946)		(37,946)		(37,791)
Net Balance	25,865		$ 25,865		$ 32,542
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Useful Life			9 years 4 months 24 days		9 years 4 months
Historical Cost	56,453		$ 56,453		$ 62,401
Accumulated Amortization	(33,961)		(33,961)		(34,061)
Net Balance	22,492		$ 22,492		$ 28,340
Tradenames and trademarks
Finite-Lived Intangible Assets [Line Items]
Useful Life			7 years 5 months		7 years 5 months
Historical Cost	6,786		$ 6,786		$ 6,786
Accumulated Amortization	(3,772)		(3,772)		(3,000)
Net Balance	3,014		$ 3,014		$ 3,786
Non-compete agreements
Finite-Lived Intangible Assets [Line Items]
Useful Life					5 years
Historical Cost					$ 574
Accumulated Amortization					(574)
Net Balance					$ 0
Other Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Useful Life			6 years		6 years
Historical Cost	572		$ 572		$ 572
Accumulated Amortization	(213)		(213)		(156)
Net Balance	$ 359		$ 359		$ 416

Taxes - Additional Information

Taxes - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Operating Loss Carryforwards [Line Items]
Estimated Annual Effective Tax Rate	32.00%	34.00%
Federal alternative energy production tax credits	$ 10
Federal alternative energy credits included in DTL	$ 8

Accounts Payable and Accrued _3

Accounts Payable and Accrued Liabilities (Detail) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Accounts Payable and Accrued Liabilities [Abstract]
Trade accounts payable	$ 264,811	$ 169,293
Accrued wages, salaries and employee benefits	36,813	41,979
Accrued discounts and allowances	9,395	7,283
Accrued taxes other than income taxes payable	6,220	6,907
Accrued utilities	6,271	6,759
Accrued interest	6,392	12,723
Other	11,173	11,677
Accounts payable and accrued liabilities	$ 341,075	$ 256,621

Debt - Additional Information (

Debt - Additional Information (Detail) - USD ($) $ in Thousands	Mar. 31, 2020	Nov. 08, 2018	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2019	Aug. 21, 2018	Dec. 31, 2017	Jan. 21, 2013
Debt Instrument [Line Items]
Long-term Line of Credit			$ 100,000				$ 0
Line of Credit, Current			100,000				155,000
Long-term Line of Credit			100,000
Line of Credit Facility, Fair Value of Amount Outstanding			99,889				154,882
Repayments of Lines of Credit			277,454	$ 210,000
Senior Notes Due Twenty Twenty-Three [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount								$ 275,000
Debt instrument, interest rate								4.50%
Revolving Credit Facility
Debt Instrument [Line Items]
Outstanding stand by letters of credit			7,600
Credit facility available to draw			192,400
Reported Value Measurement [Member]
Debt Instrument [Line Items]
Additional amount available under the Line of Credit Facility						$ 100,000
Line of Credit, Current			100,000
Line of Credit Facility, Fair Value of Amount Outstanding			$ 200,000				$ 155,000
Subsequent Event [Member]
Debt Instrument [Line Items]
Amendment to Commercial Credit Agreement - Increase in interest rate margin, highest tier		0.50%
Amendment to Farm Credit Agreement - Increase in interest rate margin, second highest tier		0.50%
Amendment to the Farm Credit Credit Agreement - Increase in interest rate margin, highest tier		0.75%
Amendment to Credit Agreements - Increase in commitment fee for unused availability		0.05%
Total leverage ratio	150.00%				200.00%
Interest coverage ratio		125.00%
Asset Coverage Ratio		100.00%

Other Long-Term Obligations (De

Other Long-Term Obligations (Detail) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Other Liabilities, Noncurrent [Abstract]
Long-term lease obligations, net of current portion	$ 25,330	$ 26,460
Deferred proceeds	4,677	5,576
Deferred compensation	2,867	5,023
Other	4,914	6,216
Other long-term obligations	$ 37,788	$ 43,275

Reclassification out of Accum_3

Reclassification out of Accumulated Other Comprehensive Income (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Reclassification Out of Accumulated Other Comprehensive Income [Line Items]
Other Comprehensive Income (Loss), Defined Benefit Plan, Gain (Loss), Reclassification Adjustment from AOCI, after Tax	$ (1,687)	$ (487)	$ (5,059)	$ (1,475)
Period opening balance			(43,983)
Net current period other comprehensive income ending balance	1,378	257	4,133	784
Period closing balance	(52,702)		(52,702)
Other Comprehensive (Income) Loss, Defined Benefit Plan, Prior Service Cost (Credit), Reclassification Adjustment from AOCI, after Tax	(309)	(230)	(926)	(691)
Other comprehensive income (loss), tax			1,500	500
Reclassification of the income tax effects of the Tax Cuts and Jobs Act			(12,852)
Defined Benefit Pension Plan Adjustments
Reclassification Out of Accumulated Other Comprehensive Income [Line Items]
Period opening balance			(43,983)	(51,753)
Net current period other comprehensive income ending balance			4,133	784
Period closing balance	$ (52,702)	$ (50,969)	$ (52,702)	$ (50,969)

Pension and Other Postretirem_3

Pension and Other Postretirement Employee Benefit Plans - Additional Information (Detail 1) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended	9 Months Ended		12 Months Ended
		Sep. 30, 2018	Sep. 30, 2017	Jun. 30, 2018	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Expected Future Employer Contributions, Next Fiscal Year				$ 0
Non-operating pension and other postretirment benefit (costs) income	[1]	$ 1,234	$ (291)		$ 3,700	$ (856)
Supplemental Employee Retirement Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Employer contribution					400
Defined Benefit Plan, Expected Future Employer Contributions, Next Fiscal Year		500			500
Non Qualified Pension Plans
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Net Periodic Benefit Cost (Credit)		(2)	(1,317)		(5)	(3,934)
Pension Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Net Periodic Benefit Cost (Credit)		1,717	1,585		5,149	4,752
Employer contribution				$ 0			$ 0
Cost of Sales [Member]
Defined Benefit Plan Disclosure [Line Items]
Other Comprehensive (Income) Loss, Defined Benefit Plan, Reclassification Adjustment from AOCI, before Tax		(300)	(300)		(800)	(1,000)
Non-operating expense [Member]
Defined Benefit Plan Disclosure [Line Items]
Non-operating pension and other postretirment benefit (costs) income	[1]		300			900
Selling, General and Administrative Expenses [Member]
Defined Benefit Plan Disclosure [Line Items]
Other Comprehensive (Income) Loss, Defined Benefit Plan, Reclassification Adjustment from AOCI, before Tax		$ (200)	$ (300)		$ (600)	$ (700)
[1]	2 As a result of the adoption of ASU 2017-07, certain pension and OPEB (costs) income have been reclassified from operating to non-operating income. The service cost component of pension and OPEB costs remains within segment operating income. Refer to Note 2, "Recently Adopted and New Accounting Standards," and Note 11, "Pension and Other Postretirement Benefit Plans," for additional detail.

Pension and Other Postretirem_4

Pension and Other Postretirement Employee Benefit Plans Components of Net Periodic Cost of Pension and Other Postretirement Employee Benefit Plans (Detail 2) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Defined Benefit Plan Disclosure [Line Items]
Non-operating pension and other postretirment benefit (costs) income	[1]	$ 1,234	$ (291)	$ 3,700	$ (856)
Pension Benefit Plans
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Service Cost		447	518	1,342	1,552
Interest cost		3,005	3,288	9,015	9,862
Expected return on plan assets		(4,250)	(4,691)	(12,751)	(14,073)
Amortization of prior service cost (credit)		0	2	0	6
Amortization of actuarial loss		2,515	2,468	7,543	7,405
Net periodic cost		1,717	1,585	5,149	4,752
Other Postretirement Employee Benefit Plans
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Service Cost		34	41	102	122
Interest cost		609	688	1,827	2,059
Expected return on plan assets		0	0	0	(1)
Amortization of prior service cost (credit)		(419)	(384)	(1,257)	(1,151)
Amortization of actuarial loss		(226)	(1,662)	(677)	(4,963)
Net periodic cost		(2)	(1,317)	(5)	(3,934)
Selling, General and Administrative Expenses [Member]
Defined Benefit Plan Disclosure [Line Items]
Other Comprehensive (Income) Loss, Defined Benefit Plan, Reclassification Adjustment from AOCI, before Tax		200	300	600	700
Cost of Sales [Member]
Defined Benefit Plan Disclosure [Line Items]
Other Comprehensive (Income) Loss, Defined Benefit Plan, Reclassification Adjustment from AOCI, before Tax		$ 300	300	$ 800	1,000
Non-operating expense [Member]
Defined Benefit Plan Disclosure [Line Items]
Non-operating pension and other postretirment benefit (costs) income	[1]		$ 300		$ 900
[1]	2 As a result of the adoption of ASU 2017-07, certain pension and OPEB (costs) income have been reclassified from operating to non-operating income. The service cost component of pension and OPEB costs remains within segment operating income. Refer to Note 2, "Recently Adopted and New Accounting Standards," and Note 11, "Pension and Other Postretirement Benefit Plans," for additional detail.

Earnings per Common Share Recon

Earnings per Common Share Reconciliation of Number of Common Shares Used in Calculating Basic and Diluted Net Earnings Per Share (Detail) - $ / shares	3 Months Ended				9 Months Ended
	Sep. 30, 2018		Sep. 30, 2017		Sep. 30, 2018	Sep. 30, 2017
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Basic average common shares outstanding	16,486,935	[1]	16,457,991	[1]	16,492,843	16,466,325
Incremental shares due to:
Restricted stock units	22,461		42,122		27,893	37,021
Performance shares	54,253		50,506		52,508	42,914
Incremental Common Shares Attributable to Stock Options	0		16,265		60	26,347
Diluted average common shares outstanding	16,563,649		16,566,884		16,573,304	16,572,607
Basic net earnings per common share (in dollars per share)	$ 2.09		$ 0.05		$ 2.67	$ 1
Diluted net earnings per common share (in dollars per share)	$ 2.08		$ 0.05		$ 2.66	$ 0.99
Anti-dilutive shares excluded from calculation	985,312		468,624		935,037	525,655
[1]	Basic average common shares outstanding include restricted stock awards that are fully vested, but are deferred for future issuance.

Equity-Based Compensation - Add

Equity-Based Compensation - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of performance share payout measured by total shareholder return		0.00%		0.00%
Percentage of performance share payout measured by return on invested capital	0.00%	0.00%	0.00%	0.00%
Allocated Share-based Compensation Expense	$ 1,733	$ 1,655	$ 4,775	$ 4,991
Cash paid for minimum tax withholdings			$ 200
Share-based Compensation Arrangement by Share-based Payment Award, Options, Expirations in Period			21,577
Share-based Compensation Arrangements by Share-based Payment Award, Options, Expirations in Period, Weighted Average Exercise Price			$ 62.76
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Number of Exercisable Options	282,848		282,848
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price	$ 63.24		$ 63.24
Performance shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated Share-based Compensation Expense	$ 499	567	$ 1,409	1,793
Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated Share-based Compensation Expense	595	429	$ 1,599	1,224
Shares issued (in shares)			13,221
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested Shares Settled			19,133
Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated Share-based Compensation Expense	639	659	$ 1,767	1,974
Options, Grants in Period, Gross			198,426
Director [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated Share-based Compensation Expense	800	$ 500	$ (1,900)	$ (2,500)
Deferred Compensation Share-based Arrangements, Liability, Classified, Noncurrent	1,900		1,900		$ 3,600
Deferred Compensation Cash-based Arrangements, Liability, Classified, Noncurrent	$ 900		$ 900		$ 2,400
Minimum | 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%		0.00%
Maximum | 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%		200.00%

Equity-Based Compensation Emplo

Equity-Based Compensation Employee Equity Based Compensation Expense (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based compensation expense	$ 1,733	$ 1,655	$ 4,775	$ 4,991
Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based compensation expense	595	429	1,599	1,224
Performance shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based compensation expense	499	567	1,409	1,793
Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based compensation expense	$ 639	$ 659	$ 1,767	$ 1,974

Equity-Based Compensation Summa

Equity-Based Compensation Summary of Number of Share-Based Awards Granted (Detail) - $ / shares	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of performance share payout measured by total shareholder return		0.00%
Percentage of performance share payout measured by return on invested capital	0.00%	0.00%
Percentageofperformancesharepayoutmeasuredbyfreeoperatingcashflow	0.00%
PercentageofperformancesharepayoutADJUSTMENTmeasuredbytotalshareholderreturn	0.00%
Performance shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of share-based awards granted	49,040
Grant-date fair value of awards per share	$ 37.45
Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of share-based awards granted	111,054
Grant-date fair value of awards per share	$ 37.31
Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Grant-date fair value of awards per share	$ 14.51
Options, Grants in Period, Gross	198,426

Fair Value Measurements Estimat

Fair Value Measurements Estimated Fair Values of Financial Instruments (Detail) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Line of Credit Facility, Fair Value of Amount Outstanding	$ 99,889	$ 154,882
Line of Credit, Current	100,000	155,000
Cash, restricted cash, and short-term investments (Level 1)	79,687	16,738
Long-term debt (Level 1)	635,888	569,250
Reported Value Measurement [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Line of Credit Facility, Fair Value of Amount Outstanding	200,000	155,000
Line of Credit, Current	100,000
Cash, restricted cash, and short-term investments (Level 1)	79,687	16,738
Long-term debt (Level 1)	$ 675,000	$ 575,000

Business Interruption and Ins_2

Business Interruption and Insurance Recovery (Details) $ in Millions	9 Months Ended
	Sep. 30, 2017USD ($)
Segment Reporting Information [Line Items]
Gain on Business Interruption Insurance Recovery	$ 4.3

Segment Information Reportable

Segment Information Reportable Segments Information (Detail) - USD ($)		3 Months Ended				9 Months Ended
		Sep. 30, 2018		Sep. 30, 2017		Sep. 30, 2018		Sep. 30, 2017
Segment Reporting Information [Line Items]
Disposal Group, Not Discontinued Operation, Loss on Write Off of Assets Divested						$ (25,510,000)		$ 0
Net sales		$ 426,460,000		$ 426,504,000		1,295,511,000		1,293,692,000
Income (loss) from operations		46,900,000		5,160,000		76,820,000		44,818,000
Interest expense, net		(7,547,000)		(7,683,000)		(23,290,000)		(23,399,000)
Non-operating pension and other postretirment benefit (costs) income	[1]	1,234,000		(291,000)		3,700,000		(856,000)
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Noncontrolling Interest		38,119,000		(2,232,000)		49,830,000		22,275,000
Depreciation and amortization		25,342,000		25,856,000		75,686,000		$ 79,468,000
Severance Costs						$ 6,400,000
Concentration Risk, Percentage						11.90%		15.20%
Consumer Products
Segment Reporting Information [Line Items]
Net sales		211,642,000		232,916,000		$ 672,069,000		$ 707,251,000
Income (loss) from operations	[2]	(1,269,000)		4,525,000	[1],[3]	(3,244,000)		21,427,000
Depreciation and amortization		14,447,000		16,073,000	[3]	42,964,000		50,607,000	[3]
Severance Costs						1,700,000
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal		22,944,000	[4]	0		22,944,000	[4]	0
Pulp and Paperboard
Segment Reporting Information [Line Items]
Net sales		214,818,000		193,588,000		623,442,000		586,441,000
Income (loss) from operations	[2]	38,280,000	[1]	14,735,000	[1]	98,626,000		63,006,000
Depreciation and amortization		9,316,000		8,328,000		28,106,000		24,789,000
Severance Costs						500,000
Operating Segments
Segment Reporting Information [Line Items]
Income (loss) from operations		59,955,000		19,260,000		118,326,000		84,433,000
Corporate
Segment Reporting Information [Line Items]
Income (loss) from operations	[2]	(13,055,000)	[1]	(14,100,000)	[1]	(41,506,000)		(39,615,000)
Depreciation and amortization		1,579,000		1,455,000		4,616,000		4,072,000
Severance Costs						4,200,000
Oklahoma City [Domain] | Consumer Products
Segment Reporting Information [Line Items]
Other Expense, Planned Permanent Facility Closure				5,100,000				11,100,000
Other Nonrecurring Expense, Planned Permaent Facility Closure				800,000				6,800,000
Disposal Group, Not Discontinued Operation, Loss on Write Off of Assets Divested				4,300,000
Restructuring and Related Cost, Accelerated Depreciation								3,700,000
Non-US [Member]
Segment Reporting Information [Line Items]
Net sales		21,867,000		21,201,000		57,867,000		56,546,000
UNITED STATES
Segment Reporting Information [Line Items]
Net sales		404,593,000		405,303,000		1,237,644,000		1,237,146,000
Retail tissue [Domain]
Segment Reporting Information [Line Items]
Net sales		182,869,000		213,466,000		601,521,000		643,192,000
Paperboard [Domain]
Segment Reporting Information [Line Items]
Net sales		214,818,000		193,588,000		623,442,000		586,441,000
Non-retail tissue [Domain]
Segment Reporting Information [Line Items]
Net sales		27,660,000		19,029,000		68,384,000		62,988,000
Other [Domain]
Segment Reporting Information [Line Items]
Net sales		$ 1,113,000		$ 421,000		$ 2,164,000		$ 1,071,000
[1]	2 As a result of the adoption of ASU 2017-07, certain pension and OPEB (costs) income have been reclassified from operating to non-operating income. The service cost component of pension and OPEB costs remains within segment operating income. Refer to Note 2, "Recently Adopted and New Accounting Standards," and Note 11, "Pension and Other Postretirement Benefit Plans," for additional detail.
[2]	3 Income (loss) from operations for the Consumer Products, Pulp and Paperboard and Corporate segments for the nine months ended September 30, 2018 include $1.7 million, $0.5 million and $4.2 million, respectively, of expenses associated with our selling, general and administrative cost control measures.
[3]	1 Operating income for the Consumer Products segment for the three and nine months ended September 30, 2017 includes $5.1 million and $11.1 million , respectively, of costs associated with the closure of the Oklahoma City facility. These costs include $4.3 million on the write down of assets to their held for sale value and $3.7 million of accelerated depreciation.
[4]	4 Gain on divested assets for the three and nine months ended September 30, 2018 relates to the sale of our Ladysmith, Wisconsin facility, For additional discussion, see Note 4 "Asset Divestiture".

Supplemental Guarantor Financ_3

Supplemental Guarantor Financial Information Condensed Consolidating Statement of Operations and Comprehensive Income (Loss) (Detail) - USD ($)		3 Months Ended		9 Months Ended
		Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Jan. 21, 2013
Condensed Financial Statements, Captions [Line Items]
Net sales		$ 426,460,000	$ 426,504,000	$ 1,295,511,000	$ 1,293,692,000
Cost and expenses:
Income (loss) from operations		46,900,000	5,160,000	76,820,000	44,818,000
Interest expense, net		(7,547,000)	(7,683,000)	(23,290,000)	(23,399,000)
Non-operating pension and other postretirment benefit (costs) income	[1]	(1,234,000)	291,000	(3,700,000)	856,000
Earnings (loss) before income taxes		38,119,000	(2,232,000)	49,830,000	22,275,000
Income tax (provision) benefit		(3,675,000)	3,095,000	(5,825,000)	(5,860,000)
Equity in income (loss) of subsidiary		0	0	0	0
Net earnings (loss)		34,444,000	863,000	44,005,000	16,415,000
Other comprehensive income, net of tax		1,378,000	257,000	4,133,000	784,000
Comprehensive income		35,822,000	1,120,000	48,138,000	17,199,000
Cost of sales		(376,221,000)	(386,762,000)	(1,155,808,000)	(1,154,883,000)
Selling, general and administrative expenses		(26,283,000)	(34,582,000)	(85,827,000)	(93,991,000)
Gain (Loss) on Disposition of Assets		22,944,000	0	22,944,000	0
Total operating costs and expenses		(379,560,000)	(421,344,000)	(1,218,691,000)	(1,248,874,000)
Issuer
Condensed Financial Statements, Captions [Line Items]
Net sales		426,816,000	423,712,000	1,315,819,000	1,263,467,000
Cost and expenses:
Income (loss) from operations		22,358,000	11,049,000	55,286,000	53,235,000
Interest expense, net		(7,366,000)	(7,407,000)	(22,922,000)	(22,981,000)
Non-operating pension and other postretirment benefit (costs) income		(1,234,000)	291,000	(3,700,000)	856,000
Earnings (loss) before income taxes		13,758,000	3,933,000	28,664,000	31,110,000
Income tax (provision) benefit		1,748,000	(1,847,000)	(1,208,000)	(11,857,000)
Equity in income (loss) of subsidiary		16,805,000	(641,000)	17,981,000	(398,000)
Net earnings (loss)		32,311,000	1,445,000	45,437,000	18,855,000
Other comprehensive income, net of tax		1,378,000	257,000	4,133,000	784,000
Comprehensive income		33,689,000	1,702,000	49,570,000	19,639,000
Cost of sales		(383,737,000)	(387,877,000)	(1,190,954,000)	(1,138,470,000)
Selling, general and administrative expenses		(20,721,000)	(24,786,000)	(69,579,000)	(71,762,000)
Gain (Loss) on Disposition of Assets		0		0
Total operating costs and expenses		(404,458,000)	(412,663,000)	(1,260,533,000)	(1,210,232,000)
Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net sales		50,340,000	55,894,000	150,866,000	196,399,000
Cost and expenses:
Income (loss) from operations		22,029,000	(4,954,000)	23,591,000	(4,562,000)
Interest expense, net		(181,000)	(276,000)	(368,000)	(418,000)
Non-operating pension and other postretirment benefit (costs) income		0	0	0	0
Earnings (loss) before income taxes		21,848,000	(5,230,000)	23,223,000	(4,980,000)
Income tax (provision) benefit		(5,043,000)	4,589,000	(5,242,000)	4,582,000
Equity in income (loss) of subsidiary		0	0	0	0
Net earnings (loss)		16,805,000	(641,000)	17,981,000	(398,000)
Other comprehensive income, net of tax		0	0	0	0
Comprehensive income		16,805,000	(641,000)	17,981,000	(398,000)
Cost of sales		(45,693,000)	(51,052,000)	(133,971,000)	(178,732,000)
Selling, general and administrative expenses		(5,562,000)	(9,796,000)	(16,248,000)	(22,229,000)
Gain (Loss) on Disposition of Assets		22,944,000		22,944,000
Total operating costs and expenses		(28,311,000)	(60,848,000)	(127,275,000)	(200,961,000)
Eliminations
Condensed Financial Statements, Captions [Line Items]
Net sales		(50,696,000)	(53,102,000)	(171,174,000)	(166,174,000)
Cost and expenses:
Income (loss) from operations		2,513,000	(935,000)	(2,057,000)	(3,855,000)
Interest expense, net		0	0	0	0
Non-operating pension and other postretirment benefit (costs) income		0	0	0	0
Earnings (loss) before income taxes		2,513,000	(935,000)	(2,057,000)	(3,855,000)
Income tax (provision) benefit		(380,000)	353,000	625,000	1,415,000
Equity in income (loss) of subsidiary		(16,805,000)	641,000	(17,981,000)	398,000
Net earnings (loss)		(14,672,000)	59,000	(19,413,000)	(2,042,000)
Other comprehensive income, net of tax		0	0	0	0
Comprehensive income		(14,672,000)	59,000	(19,413,000)	(2,042,000)
Cost of sales		53,209,000	52,167,000	169,117,000	162,319,000
Selling, general and administrative expenses		0	0	0	0
Gain (Loss) on Disposition of Assets		0		0
Total operating costs and expenses		$ 53,209,000	$ 52,167,000	$ 169,117,000	$ 162,319,000
Senior Notes Due Twenty Twenty-Three [Member]
Condensed Financial Statements, Captions [Line Items]
Debt Instrument, Face Amount						$ 275,000,000
Cost and expenses:
Debt Instrument, Interest Rate, Stated Percentage						4.50%
[1]	2 As a result of the adoption of ASU 2017-07, certain pension and OPEB (costs) income have been reclassified from operating to non-operating income. The service cost component of pension and OPEB costs remains within segment operating income. Refer to Note 2, "Recently Adopted and New Accounting Standards," and Note 11, "Pension and Other Postretirement Benefit Plans," for additional detail.

Supplemental Guarantor Financ_4

Supplemental Guarantor Financial Information Condensed Consolidating Balance Sheet (Detail) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017	Sep. 30, 2017	Dec. 31, 2016
Current assets:
Cash	$ 76,150	$ 15,738	$ 8,478	$ 23,001
Restricted cash	1,080	0
Receivables, net	139,170	142,065
Taxes receivable	6,748	20,282
Inventories	263,274	266,043
Other Assets, Current	6,105	8,661
Total current assets	492,527	452,789
Property, plant and equipment, net	1,206,168	1,050,982
Goodwill	230,153	244,161
Intangible assets, net	25,865	32,542
Investment in subsidiary	0	0
Other assets, net	25,382	21,778
TOTAL ASSETS	1,980,095	1,802,252
Line of Credit, Current	100,000	155,000
Current liabilities:
Accounts payable and accrued liabilities	341,075	256,621
Current liability for pensions and other postretirement employee benefits	7,631	7,631
Total current liabilities	448,706	419,252
Long-term debt	671,100	570,524
Liability for pensions and other postretirement employee benefits	67,759	72,469
Other long-term obligations	37,788	43,275
Accrued taxes	2,839	2,770
Deferred Tax Liabilities, Gross, Noncurrent	123,778	118,528
Liabilities	1,351,970	1,226,818
Accumulated other comprehensive loss, net of tax	(52,702)	(43,983)
Stockholders' equity excluding accumulated other comprehensive loss	680,827	619,417
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	1,980,095	1,802,252
Issuer
Current assets:
Cash	76,150	15,738	8,478	19,586
Restricted cash	1,080
Receivables, net	118,405	125,001
Taxes receivable	12,189	20,242
Inventories	223,595	228,311
Other Assets, Current	5,837	8,587
Total current assets	437,256	397,879
Property, plant and equipment, net	1,127,534	936,659
Goodwill	230,153	244,161
Intangible assets, net	1,306	2,089
Intercompany receivable (payable)	(48,326)	(2,807)
Investment in subsidiary	174,981	157,000
Other assets, net	24,340	21,413
TOTAL ASSETS	1,947,244	1,756,394
Line of Credit, Current	100,000	155,000
Current liabilities:
Accounts payable and accrued liabilities	326,573	235,439
Current liability for pensions and other postretirement employee benefits	7,631	7,631
Total current liabilities	434,204	398,070
Long-term debt	671,100	570,524
Liability for pensions and other postretirement employee benefits	67,759	72,469
Other long-term obligations	37,788	43,275
Accrued taxes	1,979	1,928
Deferred Tax Liabilities, Gross, Noncurrent	106,289	94,694
Liabilities	1,319,119	1,180,960
Accumulated other comprehensive loss, net of tax	(52,702)	(43,983)
Stockholders' equity excluding accumulated other comprehensive loss	680,827	619,417
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	1,947,244	1,756,394
Guarantor Subsidiaries
Current assets:
Cash	0	0	0	3,415
Restricted cash	0
Receivables, net	20,765	17,064
Taxes receivable	14	40
Inventories	41,736	41,594
Other Assets, Current	268	74
Total current assets	62,783	58,772
Property, plant and equipment, net	78,634	114,323
Goodwill	0	0
Intangible assets, net	24,559	30,453
Intercompany receivable (payable)	46,269	(1,055)
Investment in subsidiary	0	0
Other assets, net	2,867	2,696
TOTAL ASSETS	215,112	205,189
Line of Credit, Current	0	0
Current liabilities:
Accounts payable and accrued liabilities	19,957	21,182
Current liability for pensions and other postretirement employee benefits	0	0
Total current liabilities	19,957	21,182
Long-term debt	0	0
Liability for pensions and other postretirement employee benefits	0	0
Other long-term obligations	0	0
Accrued taxes	860	842
Deferred Tax Liabilities, Gross, Noncurrent	19,314	26,165
Liabilities	40,131	48,189
Accumulated other comprehensive loss, net of tax	0	0
Stockholders' equity excluding accumulated other comprehensive loss	174,981	157,000
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	215,112	205,189
Eliminations
Current assets:
Cash	0	0	$ 0	$ 0
Restricted cash	0
Receivables, net	0	0
Taxes receivable	(5,455)	0
Inventories	(2,057)	(3,862)
Other Assets, Current	0	0
Total current assets	(7,512)	(3,862)
Property, plant and equipment, net	0	0
Goodwill	0	0
Intangible assets, net	0	0
Intercompany receivable (payable)	2,057	3,862
Investment in subsidiary	(174,981)	(157,000)
Other assets, net	(1,825)	(2,331)
TOTAL ASSETS	(182,261)	(159,331)
Line of Credit, Current	0	0
Current liabilities:
Accounts payable and accrued liabilities	(5,455)	0
Current liability for pensions and other postretirement employee benefits	0	0
Total current liabilities	(5,455)	0
Long-term debt	0	0
Liability for pensions and other postretirement employee benefits	0	0
Other long-term obligations	0	0
Accrued taxes	0	0
Deferred Tax Liabilities, Gross, Noncurrent	(1,825)	(2,331)
Liabilities	(7,280)	(2,331)
Accumulated other comprehensive loss, net of tax	0	0
Stockholders' equity excluding accumulated other comprehensive loss	(174,981)	(157,000)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ (182,261)	$ (159,331)

Supplemental Guarantor Financ_5

Supplemental Guarantor Financial Information Condensed Consolidating Statement of Cash Flows (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
CASH FLOWS FROM OPERATING ACTIVITIES
Net earnings (loss)	$ 34,444	$ 863	$ 44,005	$ 16,415
Adjustments to reconcile net earnings to net cash provided by (used in) operating activities:
Depreciation and amortization	25,342	25,856	75,686	79,468
Equity-based compensation expense			2,845	2,523
Deferred tax expense (benefit)			3,930	14,602
Employee benefit plans			(102)	2,999
Gain (Loss) on Disposition of Assets			128	3,755
Disposal Group, Not Discontinued Operation, Loss on Write Off of Assets Divested			(25,510)	0
Adjustments, Noncash Items, to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities			899	874
Changes in working capital, net			7,402	43,846
Change in taxes receivable, net			13,534	(4,869)
Other Operating Activities, Cash Flow Statement			(1,922)	(1,439)
Net cash provided by operating activities			121,099	152,176
CASH FLOWS FROM INVESTING ACTIVITIES
Additions to plant and equipment			(174,034)	(136,650)
Proceeds from Sale of Productive Assets			70,930	0
Payments for (Proceeds from) Other Investing Activities			807	753
Net cash used for investing activities			(102,297)	(135,897)
CASH FLOWS FROM FINANCING ACTIVITIES
Payments for Repurchase of Common Stock			0	(4,875)
Investment (to) from Parent			0	0
Proceeds from Lines of Credit			322,454	185,000
Repayments of Lines of Credit			(277,454)	(210,000)
Payment of tax withholdings on equity-based payment arrangements			(200)
Proceeds from (Payments for) Other Financing Activities			(853)	(927)
Net cash (used for) provided by financing activities			44,147	(30,802)
Increase (decrease) in cash, cash equivalents, and restricted cash				(14,523)
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease), Excluding Exchange Rate Effect			62,949
Cash	76,150	8,478	76,150	8,478	$ 15,738	$ 23,001
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents	79,687		79,687		16,738
Issuer
CASH FLOWS FROM OPERATING ACTIVITIES
Net earnings (loss)	32,311	1,445	45,437	18,855
Adjustments to reconcile net earnings to net cash provided by (used in) operating activities:
Depreciation and amortization			59,632	56,642
Equity-based compensation expense			2,845	2,523
Deferred tax expense (benefit)			10,662	19,531
Employee benefit plans			(102)	2,999
Gain (Loss) on Disposition of Assets			128	481
Disposal Group, Not Discontinued Operation, Loss on Write Off of Assets Divested			0
Adjustments, Noncash Items, to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities			899	874
Changes in working capital, net			22,045	32,501
Change in taxes receivable, net			8,053	600
Other Operating Activities, Cash Flow Statement			(1,800)	(413)
Net cash provided by operating activities			148,003	128,595
CASH FLOWS FROM INVESTING ACTIVITIES
Additions to plant and equipment			(172,434)	(132,725)
Proceeds from Sale of Productive Assets			70,930
Payments for (Proceeds from) Other Investing Activities			793	283
Net cash used for investing activities			(100,711)	(132,442)
CASH FLOWS FROM FINANCING ACTIVITIES
Payments for Repurchase of Common Stock				(4,875)
Investment (to) from Parent			(28,490)	23,541
Proceeds from Lines of Credit			322,454	185,000
Repayments of Lines of Credit			(277,454)	(210,000)
Proceeds from (Payments for) Other Financing Activities			(853)	(927)
Net cash (used for) provided by financing activities			15,657	(7,261)
Increase (decrease) in cash, cash equivalents, and restricted cash				(11,108)
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease), Excluding Exchange Rate Effect			62,949
Cash	76,150	8,478	76,150	8,478	15,738	19,586
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents	79,687		79,687		16,738
Guarantor Subsidiaries
CASH FLOWS FROM OPERATING ACTIVITIES
Net earnings (loss)	16,805	(641)	17,981	(398)
Adjustments to reconcile net earnings to net cash provided by (used in) operating activities:
Depreciation and amortization			16,054	22,826
Equity-based compensation expense			0	0
Deferred tax expense (benefit)			(6,732)	(4,929)
Employee benefit plans			0	0
Gain (Loss) on Disposition of Assets			0	3,274
Disposal Group, Not Discontinued Operation, Loss on Write Off of Assets Divested			(25,510)
Adjustments, Noncash Items, to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities			0	0
Changes in working capital, net			(7,383)	3,896
Change in taxes receivable, net			26	0
Other Operating Activities, Cash Flow Statement			(122)	(1,026)
Net cash provided by operating activities			(5,686)	23,643
CASH FLOWS FROM INVESTING ACTIVITIES
Additions to plant and equipment			(1,600)	(3,925)
Proceeds from Sale of Productive Assets			0
Payments for (Proceeds from) Other Investing Activities			14	470
Net cash used for investing activities			(1,586)	(3,455)
CASH FLOWS FROM FINANCING ACTIVITIES
Payments for Repurchase of Common Stock				0
Investment (to) from Parent			7,272	(23,603)
Proceeds from Lines of Credit			0	0
Repayments of Lines of Credit			0	0
Proceeds from (Payments for) Other Financing Activities			0	0
Net cash (used for) provided by financing activities			7,272	(23,603)
Increase (decrease) in cash, cash equivalents, and restricted cash				(3,415)
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease), Excluding Exchange Rate Effect			0
Cash	0	0	0	0	0	3,415
Eliminations
CASH FLOWS FROM OPERATING ACTIVITIES
Net earnings (loss)	(14,672)	59	(19,413)	(2,042)
Adjustments to reconcile net earnings to net cash provided by (used in) operating activities:
Depreciation and amortization			0	0
Equity-based compensation expense			0	0
Deferred tax expense (benefit)			0	0
Employee benefit plans			0	0
Gain (Loss) on Disposition of Assets			0	0
Disposal Group, Not Discontinued Operation, Loss on Write Off of Assets Divested			0
Adjustments, Noncash Items, to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities			0	0
Changes in working capital, net			(7,260)	7,449
Change in taxes receivable, net			5,455	(5,469)
Other Operating Activities, Cash Flow Statement			0	0
Net cash provided by operating activities			(21,218)	(62)
CASH FLOWS FROM INVESTING ACTIVITIES
Additions to plant and equipment			0	0
Proceeds from Sale of Productive Assets			0
Payments for (Proceeds from) Other Investing Activities			0	0
Net cash used for investing activities			0	0
CASH FLOWS FROM FINANCING ACTIVITIES
Payments for Repurchase of Common Stock				0
Investment (to) from Parent			21,218	62
Proceeds from Lines of Credit			0	0
Repayments of Lines of Credit			0	0
Proceeds from (Payments for) Other Financing Activities			0	0
Net cash (used for) provided by financing activities			21,218	62
Increase (decrease) in cash, cash equivalents, and restricted cash				0
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease), Excluding Exchange Rate Effect			0
Cash	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0