Rayonier Advanced Materials (RYAM) 10-K 1 Mar 23 2022 FY Annual report Financial data

Cover Page

Cover Page - USD ($)	12 Months Ended
	Dec. 31, 2022	Feb. 27, 2023	Jun. 25, 2022
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2022
Current Fiscal Year End Date	--12-31
Document Transition Report	false
Entity File Number	001-36285
Entity Registrant Name	RAYONIER ADVANCED MATERIALS INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	46-4559529
Entity Address, Address Line One	1301 Riverplace Boulevard
Entity Address, Address Line Two	Suite 2300
Entity Address, City or Town	Jacksonville
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	32207
City Area Code	904
Local Phone Number	357-4600
Title of 12(b) Security	Common stock, par value $0.01 per share
Trading Symbol	RYAM
Security Exchange Name	NYSE
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Entity Shell Company	false
Entity Public Float			$ 165,013,979
Entity Common Stock, Shares Outstanding		64,199,076
Documents Incorporated by Reference	Portions of the registrant’s definitive proxy statement for the 2023 annual meeting of the stockholders, which is expected to be filed with the Securities and Exchange Commission within 120 days after December 31, 2022, are incorporated by reference into Part III of this 2022 Form 10-K.
Entity Central Index Key	0001597672
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Amendment Flag	false

Audit Information

Audit Information	12 Months Ended
	Dec. 31, 2022
Audit Information [Abstract]
Auditor Name	GRANT THORNTON LLP
Auditor Firm ID	248
Auditor Location	Jacksonville, Florida

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Statement [Abstract]
Net sales	$ 1,717,267	$ 1,407,558	$ 1,343,834
Cost of sales	(1,594,184)	(1,332,836)	(1,280,405)
Gross margin	123,083	74,722	63,429
Selling, general and administrative expenses	(91,475)	(75,789)	(77,942)
Foreign exchange gains (losses)	4,726	875	(5,677)
Other operating expense, net (Note 18)	(10,199)	(10,253)	(10,175)
Operating income (loss)	26,135	(10,445)	(30,365)
Interest expense	(66,183)	(66,394)	(55,517)
Interest income and other income (expense), net	5,418	785	(7,064)
Other components of pension and OPEB, excluding service costs	4,960	(4,337)	2,559
Gain (loss) on GreenFirst equity securities	5,197	(3,597)	0
Gain (loss) on debt extinguishment	651	1,116	(7,841)
Loss from continuing operations before income taxes	(23,822)	(82,872)	(98,228)
Income tax (expense) benefit (Note 19)	(902)	34,688	60,890
Equity in loss of equity method investment	(2,653)	(1,585)	(731)
Loss from continuing operations	(27,377)	(49,769)	(38,069)
Income from discontinued operations, net of taxes (Note 3)	12,458	116,183	38,624
Net income (loss)	$ (14,919)	$ 66,414	$ 555
Basic earnings per common share (Note 15)
Loss from continuing operations (in dollars per share)	$ (0.42)	$ (0.78)	$ (0.60)
Income from discontinued operations (in dollars per share)	0.19	1.83	0.61
Net income (loss) per common share-basic (in dollars per share)	(0.23)	1.05	0.01
Diluted earnings per common share (Note 15)
Loss from continuing operations (in dollars per share)	(0.42)	(0.78)	(0.60)
Income from discontinued operations (in dollars per share)	0.19	1.83	0.61
Net income (loss) per common share-diluted (in dollars per share)	$ (0.23)	$ 1.05	$ 0.01

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ (14,919)	$ 66,414	$ 555
Other comprehensive income (loss), net of tax (Note 14)
Foreign currency translation adjustments	(12,763)	(17,919)	25,024
Unrealized gain (loss) on derivative instruments	280	(2,681)	544
Net gain (loss) on pension and postretirement plans	33,155	69,765	(19,976)
Total other comprehensive income	20,672	49,165	5,592
Comprehensive income	$ 5,753	$ 115,579	$ 6,147

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Current assets
Cash and cash equivalents	$ 151,803	$ 253,307
Accounts receivable, net (Note 5)	211,526	181,604
Inventory (Note 6)	265,334	230,691
Prepaid and other current assets	59,671	50,597
Investment in GreenFirst equity securities (Note 3)	0	38,510
Income tax receivable (Note 19)	1,196	21,411
Total current assets	689,530	776,120
Property, plant and equipment, net (Note 7)	1,151,268	1,146,162
Deferred tax assets (Note 19)	322,164	335,119
Intangible assets, net (Note 2)	24,423	31,432
Other assets	160,143	156,191
Total assets	2,347,528	2,445,024
Current liabilities
Accounts payable	163,962	169,456
Accrued and other current liabilities (Note 8)	164,369	136,124
Debt due within one year (Note 9)	14,617	37,680
Current environmental liabilities (Note 10)	10,732	11,303
Total current liabilities	353,680	354,563
Long-term debt (Note 9)	838,508	891,031
Non-current environmental liabilities (Note 10)	159,949	159,919
Pension and other postretirement benefits (Note 17)	119,571	170,317
Deferred tax liabilities (Note 19)	17,021	20,485
Other liabilities	29,486	34,366
Commitments and contingencies (Note 21)
Stockholders’ equity (Note 13)
Common stock, 140,000,000 shares authorized at $0.01 par value, 64,020,761 and 63,738,409 issued and outstanding, respectively	640	637
Additional paid-in capital	418,048	408,834
Retained earnings	474,423	489,342
Accumulated other comprehensive loss (Note 14)	(63,798)	(84,470)
Total stockholders’ equity	829,313	814,343
Total liabilities and stockholders’ equity	$ 2,347,528	$ 2,445,024

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Common shares, authorized (in shares)	140,000,000	140,000,000
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common shares, issued (in shares)	64,020,761	63,738,409
Common shares, outstanding (in shares)	64,020,761	63,738,409

Consolidated Statements of Stoc

Consolidated Statements of Stockholders’ Equity - USD ($) $ in Thousands		Total	Common Stock	Additional Paid in Capital	Retained Earnings	Accumulated Other Comprehensive Loss
Beginning balance (in shares) at Dec. 31, 2019			63,136,129
Beginning balance at Dec. 31, 2019		$ 682,798	$ 632	$ 399,020	$ 422,373	$ (139,227)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)		555			555
Other comprehensive income, net of tax		5,592				5,592
Issuance of common stock under incentive stock plans (in shares)			416,454
Issuance of common stock under incentive stock plans		0	$ 4	(4)
Stock-based compensation		6,599		6,599
Repurchase of common stock (in shares)	[1]		(192,744)
Repurchase of common stock	[1]	(457)	$ (3)	(454)
Ending balance (in shares) at Dec. 31, 2020			63,359,839
Ending balance at Dec. 31, 2020		695,087	$ 633	405,161	422,928	(133,635)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)		66,414			66,414
Other comprehensive income, net of tax		49,165				49,165
Issuance of common stock under incentive stock plans (in shares)			509,713
Issuance of common stock under incentive stock plans		0	$ 5	(5)
Stock-based compensation		5,099		5,099
Repurchase of common stock (in shares)	[1]		(131,143)
Repurchase of common stock	[1]	$ (1,422)	$ (1)	(1,421)
Ending balance (in shares) at Dec. 31, 2021		63,738,409	63,738,409
Ending balance at Dec. 31, 2021		$ 814,343	$ 637	408,834	489,342	(84,470)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)		(14,919)			(14,919)
Other comprehensive income, net of tax		20,672				20,672
Issuance of common stock under incentive stock plans (in shares)			360,495
Issuance of common stock under incentive stock plans		0	$ 4	(4)
Stock-based compensation		9,650		9,650
Repurchase of common stock (in shares)	[1]		(78,143)
Repurchase of common stock	[1]	$ (433)	$ (1)	(432)
Ending balance (in shares) at Dec. 31, 2022		64,020,761	64,020,761
Ending balance at Dec. 31, 2022		$ 829,313	$ 640	$ 418,048	$ 474,423	$ (63,798)
[1]Repurchased to satisfy tax withholding requirements related to the issuance of stock under the Company’s incentive stock plans

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Operating activities
Net income (loss)	$ (14,919)	$ 66,414	$ 555
Income from discontinued operations	(12,458)	(116,183)	(38,624)
Adjustments to reconcile net income (loss) to cash provided by operating activities:
Depreciation and amortization	134,576	138,299	138,371
Stock-based incentive compensation expense	9,650	5,099	6,432
Amortization of debt discount and issuance costs	4,033	3,802	2,198
Deferred income tax benefit	(3,948)	(37,094)	(12,243)
Increase in environmental liabilities	4,595	6,099	5,381
(Gain) loss on GreenFirst equity securities	(5,197)	3,597	0
(Gain) loss on debt extinguishment	(651)	(1,866)	7,841
Net periodic benefit cost of pension and postretirement plans	5,290	16,095	7,659
Loss on disposal of property, plant and equipment	3,742	1,010	481
Unrealized (gain) loss on foreign currency	(5,666)	3,978	8,646
Other	0	(3,690)	3,837
Changes in operating assets and liabilities:
Receivables	(33,824)	(11,518)	4,539
Inventories	(35,113)	(58,310)	15,168
Income tax receivables	19,795	32,915	(52,568)
Accounts payable	(8,266)	7,376	(5,715)
Accrued liabilities	27,909	23,900	9,128
Other	(8,359)	8,871	(31,839)
Contributions for pension and other postretirement plans	(7,915)	(8,552)	(9,654)
Expenditures for environmental liabilities	(4,461)	(6,556)	(5,308)
Cash provided by operating activities-continuing operations	68,813	73,686	54,285
Cash provided by operating activities-discontinued operations	0	159,538	70,185
Cash provided by operating activities	68,813	233,224	124,470
Investing activities
Capital expenditures, net	(138,223)	(93,217)	(61,868)
Investment in equity method investment	(379)	(4,142)	(4,426)
Cash used in investing activities-continuing operations	(138,602)	(97,359)	(66,294)
Cash provided by (used in) investing activities-discontinued operations	44,428	182,750	(11,527)
Cash provided by (used in) investing activities	(94,174)	85,391	(77,821)
Financing activities
Borrowings of long-term debt	5,721	4,393	500,000
Revolving credit facility and other borrowings	0	0	29,043
Repayments of long-term debt	(75,250)	(161,025)	(498,875)
Repayments of revolving credit facility and other borrowings	0	0	(30,328)
Short-term financing, net	(3,153)	2,028	5,044
Repurchase of common stock	(433)	(1,422)	(457)
Debt issuance costs	0	(636)	(23,817)
Cash used in financing activities	(73,115)	(156,662)	(19,390)
Net increase (decrease) in cash and cash equivalents	(98,476)	161,953	27,259
Net effect of foreign exchange on cash and cash equivalents	(3,028)	(2,299)	2,369
Balance, beginning of period	253,307	93,653	64,025
Balance, end of period	151,803	253,307	93,653
Supplemental cash flow information:
Interest paid on debt	58,053	46,770	49,294
Income taxes refunded (paid), net	15,200	34,715	(1,168)
Capital assets purchased on account	29,726	25,580	19,594
Assets acquired under operating leases	$ 2,975	$ 6,774	$ 182

Nature of Operations and Basis

Nature of Operations and Basis of Presentation	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Operations and Basis of Presentation	Nature of Operations and Basis of Presentation Nature of Operations The Company is a leading manufacturer of high purity cellulose, paperboard and high-yield pulp products and operates in the following business segments: High Purity Cellulose, Paperboard and High-Yield Pulp. High Purity Cellulose The Company, through its four production facilities located in the U.S., Canada and France, manufactures and markets high purity cellulose, which is sold as either cellulose specialties or commodity products. Cellulose specialties are primarily used in dissolving chemical applications that require a highly purified form of cellulose. Commodity products are used for absorbent materials and viscose pulp applications. Absorbent materials, typically referred to as fluff fibers, are used as an absorbent medium in consumer products. Commodity viscose pulp is a raw material required for the manufacture of viscose staple fibers which are used in woven and non-woven applications. Sales of chemicals and energy, a majority of which are by-products of the manufacturing process, are also included in the High Purity Cellulose segment. Paperboard The Company, through its production facility in Canada, manufactures and markets lightweight multi-ply paperboard products. Paperboard is used for packaging, printing documents, brochures, promotional materials, paperback book and catalog covers, file folders, tags and lottery tickets. High-Yield Pulp The Company, through its production facility in Canada, manufactures and markets bulky high-yield pulp. High-yield pulp is used by paper manufacturers to produce paperboard, packaging, printing and writing papers and a variety of other paper products. Basis of Presentation The Financial Statements include the accounts and operations of the Company and its wholly owned, majority owned and controlled subsidiaries. The Company applies the equity method of accounting for investments in which it has an ownership interest from 20 percent to 50 percent or exercises significant influence over the related investee’s operations. All intercompany accounts and transactions are eliminated in consolidation. Certain amounts in prior periods have been reclassified to conform with current period presentation. The Financial Statements are prepared in accordance with GAAP and the rules and regulations of the SEC. The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues, expenses and disclosures of contingent assets and liabilities. Because of the inherent uncertainties in using estimates, actual results could differ from those expected as of the reporting date. Management believes that the estimates and assumptions used are reasonable. The Company’s fiscal year end is the last day of the calendar year. For interim reporting periods, the Company uses the last Saturday of the fiscal quarter. Discontinued Operations As a result of the sale of its lumber and newsprint assets, the Company presents the results for those operations as discontinued operations. Unless otherwise stated, information in these Notes to Financial Statements relates to continuing operations. The Company presents businesses that represent components as discontinued operations when they meet the criteria for held for sale or are sold, and their disposal represents a strategic shift that has, or will have, a major effect on the Company’s operations and financial results. See Note 3 - Discontinued Operations for further information. Subsequent Events In January 2023, the USDOC released the preliminary results of its fourth administrative review of duties applied to Canadian softwood lumber exports to the U.S., which indicate a reduction in rates to a combined 8.2 percent. The Company will adjust its long-term receivable as appropriate when these rates are finalized and issued, which is expected later in 2023. See Note 3 — Discontinued Operations and Note 21 — Commitments and Contingencies for further information.

Significant Accounting Policies

Significant Accounting Policies and Recent Accounting Developments	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Significant Accounting Policies and Recent Accounting Developments	Significant Accounting Policies and Recent Accounting Developments Significant Accounting Policies Translation of Foreign Currency Assets and liabilities of consolidated subsidiaries whose functional currency is other than the USD are translated into USD using currency exchange rates at the balance sheet date. Revenues and expenses are translated using the average currency exchange rates during the period. Foreign currency translation gains and losses are reported as a component of AOCI. Realized and unrealized gains and losses resulting from foreign currency transactions are included in operating results as incurred. Cash and Cash Equivalents Cash and cash equivalents include time deposits and other investments that are highly liquid with original maturities of three months or less. Allowance for Expected Credit Losses Trade accounts receivable are stated at the net amount expected to be collected. All customers are granted credit on a short-term basis and related credit risks are considered minimal. The Company maintains an allowance for expected credit losses resulting from the inability of its customers to make required payments. The Company’s allowance is established based on historical patterns of accounts receivable collections and expected losses, including consideration of general economic conditions. Outstanding accounts receivable balances are reviewed quarterly or more frequently when circumstances indicate a review is warranted, such as a significant change in the aging of the Company’s receivables or a customer’s financial condition. Write-offs are recorded at the time a customer receivable is deemed uncollectible and collection efforts have been exhausted. Inventory Finished goods, work-in-process and raw materials inventories are valued at the lower of cost, as determined on the first-in first-out basis, or net realizable value. Manufacturing and maintenance supplies are valued at average cost. Inventory costs include material, labor and manufacturing overhead. The need for a provision for estimated losses from obsolete, excess or slow-moving inventories is reviewed periodically. Property, Plant and Equipment Depreciation Property, plant and equipment are recorded at cost, including applicable freight, interest, construction and installation costs. High purity cellulose, paperboard and high-yield pulp production-related plant and equipment are depreciated using the units-of-production method. The total units of production used to calculate depreciation expense is determined by factoring annual production days, based on normal production conditions, by the economic useful life of the asset involved. Production-related assets under finance leases are depreciated using the straight-line method over the related lease term. The Company depreciates its non-production assets, including office, lab and transportation equipment, using the straight-line depreciation method over 3 to 25 years. Buildings and land improvements are depreciated using the straight-line method over 15 to 35 years and 5 to 30 years, respectively. Impairment Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate the carrying amount of an asset may not be recoverable. Recoverability of assets that are held and used is measured by net undiscounted cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured as the amount by which the carrying value exceeds the fair value of the assets, which is based on a discounted cash flows model. Assets to be disposed of are reported at the lower of the carrying amount or fair value, less cost to sell. Asset Retirement Obligations The Company is obligated to close out its operating sites’ landfills in accordance with certain legal requirements and records a liability for these obligations when the fair value can be reasonably estimated. In connection with these obligations, asset retirement liabilities are initially estimated and recorded based on discounted expected cash flows with a corresponding asset, capitalized as part of the related long-lived asset. Initial cost estimates are updated whenever events and circumstances indicate a new estimate is more appropriate. The asset is depreciated on a straight-line basis over the remaining useful life of the related asset. Accretion expense in connection with the discounted liability is also recognized over the same time period. As of December 31, 2022 and 2021, the Company had accrued $11 million and $8 million, respectively, for asset retirement obligations in “other liabilities.” Related depreciation and accretion expenses are included in “other operating expense, net” in the consolidated statements of operations. During 2022, no obligations were incurred or settled: the change in balance was due to a revision in estimated cash flows and less than $1 million of accretion. For the years ended December 31, 2021 and 2020, the accretion related to asset retirement obligations was immaterial. Capitalized Software The Company capitalizes certain costs in connection with obtaining software for internal use. These costs are generally amortized over a period of 5 years, once the assets are ready for their intended use. Amortization expense for software is recorded in “cost of sales” and “selling, general and administrative expenses” in the consolidated statements of operations and totaled $4 million, $7 million and $6 million for the years ended December 31, 2022, 2021 and 2020, respectively. Maintenance Costs The Company performs scheduled inspections, repairs and maintenance of plant machinery and equipment at the Company’s high purity cellulose, paperboard and high-yield pulp manufacturing facilities during a full plant shutdown. Costs associated with these planned outage periods are referred to as shutdown costs and are incurred to ensure the long-term reliability and safety of the manufacturing operations. Shutdown costs are accounted for using the deferral method, under which expenditures related to shutdown are capitalized when incurred and amortized to production costs on a straight-line basis over the period benefited or the period of time until the next scheduled shutdown, which generally ranges from one year to 18 months. Shutdown costs are classified as operating activities in the consolidated statements of cash flows. As of December 31, 2022 and 2021, the Company had $23 million and $19 million, respectively, in shutdown costs capitalized in “prepaid and other current assets” in the consolidated balance sheets. Emissions Allowances The Company is subject to numerous international, federal and state-level rules, initiatives and proposals that address domestic and global climate issues, including those governing emissions. In order to comply with certain of these regulations and ordinances, the Company is allotted certain allowances or credits by governing authorities to offset the obligations created by the Company’s operations. There is no value assigned to the government-allotted emissions allowances recorded on the consolidated balance sheets. Income or expense from the sale or purchase of emission allowances are recognized within “cost of sales” in the consolidated statements of operations. During the years ended December 31, 2022, 2021 and 2020, the Company recorded $12 million, $12 million and $2 million, respectively, of sales of excess emission allowances associated with our Tartas, France operations. Research and Development Expenses R&D capabilities and activities are primarily focused on the High Purity Cellulose segment. These efforts are directed at further developing products and technologies, including improving the quality of cellulose fiber grades, improving manufacturing efficiency and environmental controls and reducing fossil fuel consumption. R&D expenses were $7 million for each of the years ended December 31, 2022, 2021 and 2020. Intangible Assets The Company has definite-life intangible assets which it acquired through a business combination. The definite-life intangible assets consist of customer lists and trade-names and are amortized over their estimated useful lives generally for periods ranging from 8 to 15 years. The Company evaluates the recovery of its definite-life intangible assets by comparing the net carrying value of the asset group to the undiscounted net cash flows expected to be generated from the use and eventual disposition of that asset group when events or changes in circumstances indicate that its carrying amount may not be recoverable. If the carrying amount of the asset group is not recoverable, the fair value of the asset group is measured, and, if the carrying amount exceeds the fair value, an impairment loss is recognized. The Company’s definite-lived intangible assets were as follows: December 31, 2022 Gross Carrying Amount Accumulated Amortization Net Carrying Amount Weighted Average Remaining Life Customer Lists $ 51,680 $ (32,914) $ 18,766 2.9 years Trade Names 8,604 (2,947) 5,657 9.9 years Total Definite-Lived Intangibles $ 60,284 $ (35,861) $ 24,423 4.5 years December 31, 2021 Gross Carrying Amount Accumulated Amortization Net Carrying Amount Weighted Average Remaining Life Customer Lists $ 51,680 $ (26,481) $ 25,199 3.9 years Trade Names 8,604 (2,371) 6,233 10.9 years Total Definite-Lived Intangibles $ 60,284 $ (28,852) $ 31,432 5.3 years Total amortization expense related to definite-lived intangible assets was $7 million for each of the years ended December 31, 2022, 2021 and 2020, respectively. The following table presents the estimated future amortization expense related to intangible assets held as of December 31, 2022: 2023 $ 7,009 2024 7,009 2025 6,473 2026 575 2027 575 Thereafter 2,782 Total $ 24,423 Equity Method Investments Anomera, Inc . The Company is an investor in Anomera, a Canadian start-up corporation headquartered in Montreal, Quebec. Anomera manufactures CNC, a patented, biodegradable product, with uses in the cosmetics industry and various other industrial applications, including concrete, inks and pigments, polymer composites, coatings and adhesives industries. Anomera has a product development lab in Mississauga, Ontario and a production facility on the Company’s Temiscaming site that was constructed during 2021. In exchange for voting and non-voting interests, the Company has invested a total of $12 million in Anomera through December 31, 2022. The Company and Anomera have entered into various service, leasing and supply agreements to support Anomera’s operations at the production facility. The Company has a 44 percent voting interest in Anomera and is able to exercise significant influence, but not control, as it does not have the ability to direct the decisions that most significantly impact its economic performance. The Company has evaluated this investment and has concluded it is not a variable interest entity. The Company accounts for this investment under the equity method of accounting and records its share of net earnings and losses on the investment in “equity in loss of equity method investment” in the consolidated statements of operations. During the years ended December 31, 2022, 2021 and 2020, the Company recorded losses of $3 million, $2 million and $1 million, respectively, on its equity investment in Anomera. There are no financing agreements at Anomera for which the Company is liable. LignoTech Florida LLC The Company holds a 45 percent interest in LTF, a joint venture accounted for under the equity method of accounting. Borregaard ASA, a public company in Norway traded on the Oslo Exchange, owns the remaining 55 percent interest. LTF purchases sulfite liquor from the Company’s Fernandina Beach, Florida plant and converts it to purified lignins and ligno-sulfonates, which are used in concrete, textile dyes, pesticides, batteries and other products. The Company recorded $20 million, $14 million and $7 million of lignin sales to the LTF joint venture during the years ended December 31, 2022, 2021 and 2020, respectively. The Company records its share of net earnings and losses on the investment in “other operating expense, net” in the consolidated statements of operations. During the years ended December 31, 2022, 2021 and 2020, the Company recorded losses of $3 million, $2 million and $4 million, respectively, on its equity investment in LTF. See Note 18 — Other Operating Expense, Net for further information. The Company is liable for certain financing agreements related to LTF. See Note 21 — Commitments and Contingencies for further information. Revenue Recognition and Measurement The Company accounts for revenue in accordance with ASC Topic 606, Revenue from Contracts with Customers. The core principle of ASC 606 is that a company should recognize revenue when it transfers control of goods or services to customers for an amount that reflects the consideration to which the company expects to be entitled to in exchange for those goods or services. Revenue is recognized when performance obligations under the terms of a contract with a customer are satisfied. The majority of the Company’s contracts have a single performance obligation to transfer products. Accordingly, it recognizes revenue when control has been transferred to the customer. Generally, control passes upon delivery to a location in accordance with terms and conditions of the sale. Changes in customer contract terms and conditions, as well as the timing of orders and shipments, may have an impact on the timing of revenue recognition. Revenue is measured as the amount of consideration the Company expects to receive in exchange for transferring its products and is generally based upon contractual arrangements with customers or published indices. The Company sells its products both directly to customers and through distributors and agents typically under agreements with payment terms less than 90 days. The Company elected to account for shipping and handling as activities to fulfill the promise to transfer the goods. As such, shipping and handling costs incurred are recorded in cost of sales. In addition, the Company has excluded from net sales any value-add, sales and other taxes which are collected concurrent with its revenue-producing activities. The nature of the Company’s contracts may give rise to variable consideration, which may be constrained, including sales volume-based rebates to customers. The Company estimates the level of sales volumes based on anticipated purchases at the beginning of the period and records a rebate accrual for each purchase toward the requisite rebate volume. These estimated rebates are included in the transaction price as a reduction to net sales. The Company has certain contracts which contain performance obligations which are not significant in the context of the contract with the customer and have elected not to assess whether these promised goods or services are performance obligations. The Company did not have any material contract assets or contract liabilities as of December 31, 2022 or 2021. Environmental Costs The Company has established liabilities to assess, remediate, maintain and monitor sites related to disposed operations from which no current or future benefit is discernible. These obligations are established based on projected spending over the next 20 years and require significant estimates to determine the proper amount at any point in time. The projected period, from 2023 through 2043, reflects the time during which potential future costs are both estimable and probable. As new information becomes available, these cost estimates are updated and the recorded liabilities are adjusted appropriately. Environmental liabilities are accounted for on an undiscounted basis and are reflected in current and non-current liabilities for disposed operations in the consolidated balance sheets. Employee Benefit Plans The determination of expense and funding requirements for the Company’s defined benefit pension and postretirement health care and life insurance plans are largely based on a number of actuarial assumptions. The key assumptions include discount rate, return on assets, salary increases, health care cost trends, mortality rates, longevity and service lives of employees. The components of periodic pension and post retirement costs, other than service costs, are presented separately outside of operating income in “other components of pension and OPEB, excluding service costs” on the consolidated statements of operations. The service cost component of net periodic benefit cost is presented in “cost of sales” and “selling, general and administrative expense,” which correlates with the related employee compensation costs arising from services rendered during the period. Only the service cost component of the net periodic benefit cost is eligible for capitalization in assets. Changes in the funded status of the Company’s plans are recorded through comprehensive income in the year in which the changes occur. Actuarial gains and losses, which occur when actual experience differs from actuarial assumptions, are reflected in stockholders’ equity, net of taxes. If actuarial gains and losses exceed ten percent of the greater of plan assets or plan liabilities, the Company will amortize them over the average future service period of employees. Income Taxes The Company uses the asset and liability method of accounting for income taxes. Under this method, deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of assets and liabilities and their respective tax bases, operating loss carryforwards and tax credit carryforwards. Deferred tax assets and liabilities are measured pursuant to tax laws using rates expected to apply to taxable income in the years in which the temporary differences are expected to be recovered or settled. The Company records a valuation allowance to reduce the carrying amounts of DTAs if it is more likely than not that such DTAs will not be realized, with the exception of DTAs for suspended U.S. interest deductions, which do not have a full valuation allowance in accordance with specific AICPA guidance. See Note 19 — Income Taxes for further information. The Company’s income tax returns are subject to audit by U.S. federal and state taxing authorities as well as foreign jurisdictions, including Canada and France. In evaluating the tax benefits associated with various tax filing positions, the Company records a tax benefit for an uncertain tax position if it is more likely than not to be realized upon ultimate settlement of the issue. The Company records a liability or an offset to the corresponding DTA for any uncertain tax position that does not meet this criterion. The Company adjusts its liabilities for unrecognized tax benefits in the period in which it is determined the issue is settled with the taxing authorities, the statute of limitations expires for the relevant taxing authority to examine the tax position or when new facts or information becomes available. Interest expense and penalties, if applicable, related to unrecognized tax benefits are recorded in “income tax (expense) benefit” in the consolidated statements of operations. Recent Accounting Developments There have been no newly issued or adopted accounting pronouncements impacting the Financial Statements during 2022.

Discontinued Operations

Discontinued Operations	12 Months Ended
	Dec. 31, 2022
Discontinued Operations and Disposal Groups [Abstract]
Discontinued Operations	Discontinued Operations In August 2021, the Company completed the sale of its lumber and newsprint facilities and certain related assets located in Ontario and Quebec, Canada, to GreenFirst for $232 million, including cash of $193 million, 28.7 million shares of GreenFirst common stock with a deemed fair value of $42 million and a credit note issued to the Company by GreenFirst in the amount of CAD $8 million (approximately USD $5 million after present value discount). The credit note may be offset equally over the next 5 years against future amounts owed by the Company to GreenFirst for wood chip purchases. The cash consideration received at closing was preliminary and subject to final purchase price and other sale-related adjustments. In connection with the sale, the Company recorded a net-of-tax gain on sale of $4 million in 2021, inclusive of purchase price adjustments estimated as of closing. In the first quarter of 2022, the Company trued up certain sale-related items with GreenFirst for a total net cash outflow of $3 million, as expected and previously disclosed. Pursuant to the terms of the asset purchase agreement, GreenFirst and the Company were engaged in efforts to finalize the closing inventory valuation adjustment, which could have impacted the final purchase price. In November 2022, the arbitration proceeding was resolved in favor of the Company and no changes were made to the gain on sale recorded during 2021. The Company sold the GreenFirst common shares for $43 million in the second quarter of 2022. Prior to the sale, the GreenFirst common shares were accounted for at fair value, with changes in fair value recorded in the consolidated statements of operations. See Note 12 — Fair Value Measurements to Financial Statements for further information. The shares sale agreement contains a purchase price protection clause whereby the Company is entitled to participate in further share price appreciation under certain circumstances until December 2023. In connection with the sale, GreenFirst and the Company entered into a 20-year wood chip and residual fiber supply agreement, securing supply for the Company’s operations at the Temiscaming plant. Additionally, the parties entered into a TSA whereby the Company provided certain transitional services to GreenFirst following the sale closing and through its termination in the second quarter of 2022. The TSA included support related to information technology, accounting, treasury, human resources and payroll, tax, supply chain and procurement functions. Costs incurred by the Company in connection with the TSA were reimbursed by GreenFirst. During the third quarter of 2022, the USDOC completed its third administrative review of duties applied to Canadian softwood lumber exports to the U.S. during 2020 and reduced rates applicable to the Company to a combined 8.6 percent. In connection with this development, the Company recorded a $16 million pre-tax gain and increased the long-term receivable related to all of the administrative reviews to date to $38 million. In total, the Company paid $112 million in softwood lumber duties from 2017 through 2021, and expects to receive all or the vast majority of these duties upon settlement of the dispute. The lumber and newsprint assets sold were previously reported within the Forest Products and Pulp and Newsprint segments, respectively. Income (loss) from discontinued operations was comprised of the following: Year Ended December 31, 2022 2021 2020 Net sales (a) $ — $ 442,583 $ 395,065 Cost of sales 155 (236,670) (320,710) Gross margin 155 205,913 74,355 Selling, general and administrative expenses and other 16,808 (27,119) (16,916) Operating income 16,963 178,794 57,439 Interest expense (b) (13) (7,294) (8,698) Other non-operating income — 967 3,457 Income from discontinued operations before income taxes 16,950 172,467 52,198 Income tax expense (4,492) (60,400) (14,282) Income from discontinued operations, net of taxes 12,458 112,067 37,916 Gain on sale of discontinued operation, pre-tax — 8,751 956 Income tax expense on gain — (4,635) (248) Gain on sale of discontinued operations, net of tax — 4,116 708 Income from discontinued operations $ 12,458 $ 116,183 $ 38,624 —————————————— (a) Net of intercompany sales of $31 million and $44 million for 2021 and 2020, respectively. There were no intercompany sales in 2022. (b) Allocated based on the total portion of debt not attributable to other operations repaid as a result of the transaction. Other discontinued operations information included the following: Year Ended December 31, 2022 2021 2020 Depreciation and amortization $ — $ 3,172 $ 13,045 Capital expenditures — 9,607 14,039

Leases

Leases	12 Months Ended
	Dec. 31, 2022
Leases [Abstract]
Leases	Leases The Company’s operating and finance leases are primarily for corporate offices, warehouse space, rail cars and equipment. As of December 31, 2022, the Company’s leases had remaining lease terms of one year to 13.8 years with standard renewal and termination options available at the Company’s discretion. Certain equipment leases have purchase options at the end of the term of the lease, which are not included in the ROU assets, as it is not reasonably certain that the Company will exercise such options. The Company’s lease agreements do not contain any material residual value guarantees or restrictive covenants. The Company uses its incremental borrowing rate in determining the present value of lease payments unless the lease provides an implicit or explicit interest rate. The weighted average discount rate used in determining the operating lease ROU assets and liabilities as of December 31, 2022 and 2021 was 8.9 percent and 7.6 percent, respectively. The weighted average discount rate used in determining the finance lease ROU assets and liabilities as of both December 31, 2022 and 2021 was 7.0 percent. The Company’s operating and finance lease cost were comprised of the following: Year Ended December 31, 2022 2021 2020 Operating Leases $ 7,751 $ 6,049 $ 6,034 Finance Leases: Amortization of ROU assets 377 352 328 Interest 138 163 187 Total lease cost $ 8,266 $ 6,564 $ 6,549 As of December 31, 2022, the weighted average remaining lease term was 5.8 years and 3.8 years for operating leases and financing leases, respectively. As of December 31, 2021, the weighted average remaining lease term was 5.3 years and 4.9 years for operating leases and finance leases, respectively. Cash provided by operating activities included $8 million, $6 million and $6 million from operating lease payments made during the years ended December 31, 2022, 2021 and 2020, respectively. Finance lease cash flows were immaterial during the years ended December 31, 2022, 2021 and 2020. As of December 31, 2022 and 2021, the Company had assets acquired under finance leases of $1 million and $2 million, respectively, included in “ property, plant and equipment, net long-term debt” Debt and Finance Leases . The Company’s consolidated balance sheets included the following operating lease assets and liabilities: December 31, Balance Sheet Location 2022 2021 ROU assets Other assets $ 15,623 $ 18,316 Lease liabilities, current Accrued and other current liabilities 4,741 6,050 Lease liabilities, non-current Other liabilities 11,399 12,551 Operating lease maturities as of December 31, 2022 were as follows: 2023 $ 5,926 2024 3,719 2025 2,816 2026 2,118 2027 1,554 Thereafter 5,624 Total minimum lease payments 21,757 Less: imputed interest (5,617) Present value of future minimum lease payments $ 16,140
Leases	Leases The Company’s operating and finance leases are primarily for corporate offices, warehouse space, rail cars and equipment. As of December 31, 2022, the Company’s leases had remaining lease terms of one year to 13.8 years with standard renewal and termination options available at the Company’s discretion. Certain equipment leases have purchase options at the end of the term of the lease, which are not included in the ROU assets, as it is not reasonably certain that the Company will exercise such options. The Company’s lease agreements do not contain any material residual value guarantees or restrictive covenants. The Company uses its incremental borrowing rate in determining the present value of lease payments unless the lease provides an implicit or explicit interest rate. The weighted average discount rate used in determining the operating lease ROU assets and liabilities as of December 31, 2022 and 2021 was 8.9 percent and 7.6 percent, respectively. The weighted average discount rate used in determining the finance lease ROU assets and liabilities as of both December 31, 2022 and 2021 was 7.0 percent. The Company’s operating and finance lease cost were comprised of the following: Year Ended December 31, 2022 2021 2020 Operating Leases $ 7,751 $ 6,049 $ 6,034 Finance Leases: Amortization of ROU assets 377 352 328 Interest 138 163 187 Total lease cost $ 8,266 $ 6,564 $ 6,549 As of December 31, 2022, the weighted average remaining lease term was 5.8 years and 3.8 years for operating leases and financing leases, respectively. As of December 31, 2021, the weighted average remaining lease term was 5.3 years and 4.9 years for operating leases and finance leases, respectively. Cash provided by operating activities included $8 million, $6 million and $6 million from operating lease payments made during the years ended December 31, 2022, 2021 and 2020, respectively. Finance lease cash flows were immaterial during the years ended December 31, 2022, 2021 and 2020. As of December 31, 2022 and 2021, the Company had assets acquired under finance leases of $1 million and $2 million, respectively, included in “ property, plant and equipment, net long-term debt” Debt and Finance Leases . The Company’s consolidated balance sheets included the following operating lease assets and liabilities: December 31, Balance Sheet Location 2022 2021 ROU assets Other assets $ 15,623 $ 18,316 Lease liabilities, current Accrued and other current liabilities 4,741 6,050 Lease liabilities, non-current Other liabilities 11,399 12,551 Operating lease maturities as of December 31, 2022 were as follows: 2023 $ 5,926 2024 3,719 2025 2,816 2026 2,118 2027 1,554 Thereafter 5,624 Total minimum lease payments 21,757 Less: imputed interest (5,617) Present value of future minimum lease payments $ 16,140

Accounts Receivable, Net

Accounts Receivable, Net	12 Months Ended
	Dec. 31, 2022
Receivables [Abstract]
Accounts Receivable, Net	Accounts Receivable, Net Accounts receivable, net included the following: December 31, 2022 2021 Accounts receivable, trade $ 171,144 $ 131,371 Accounts receivable, other (a) 41,446 51,007 Allowance for credit loss (1,064) (774) Accounts receivable, net $ 211,526 $ 181,604 —————————————— (a) Consists primarily of value-added/consumption taxes, grants receivable and accrued billings due from government agencies.

Inventory

Inventory	12 Months Ended
	Dec. 31, 2022
Inventory Disclosure [Abstract]
Inventory	Inventory Inventory included the following: December 31, 2022 2021 Finished goods $ 198,931 $ 175,832 Work-in-progress 5,230 6,533 Raw materials 52,967 41,974 Manufacturing and maintenance supplies 8,206 6,352 Inventory $ 265,334 $ 230,691

Property, Plant and Equipment,

Property, Plant and Equipment, Net	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment, Net	Property, Plant and Equipment, Net Property, plant and equipment, net included the following: December 31, 2022 2021 Land and land improvements $ 37,346 $ 34,831 Buildings 257,592 254,929 Machinery and equipment 2,515,827 2,435,508 Other 5,265 4,995 Construction in progress 57,136 58,341 Property, plant and equipment 2,873,166 2,788,604 Accumulated depreciation (1,721,898) (1,642,442) Property, plant and equipment, net $ 1,151,268 $ 1,146,162

Accrued and Other Current Liabi

Accrued and Other Current Liabilities	12 Months Ended
	Dec. 31, 2022
Payables and Accruals [Abstract]
Accrued and Other Current Liabilities	Accrued and Other Current Liabilities Accrued and other current liabilities included the following: December 31, 2022 2021 Accrued customer incentives $ 28,702 $ 26,726 Accrued payroll and benefits 13,763 13,363 Accrued interest 18,877 19,153 Accrued income taxes 9,321 9,210 Accrued property and other taxes 3,065 4,074 Deferred revenue (a) 21,645 22,518 Other current liabilities (b) 68,996 41,080 Accrued and other current liabilities $ 164,369 $ 136,124 —————————————— (a) Included at both December 31, 2022 and 2021 was CAD $25 million (USD $18 million and $20 million, respectively) associated with funds received in 2021 for the CEWS. All CEWS claims are subject to mandatory audit. The Company will recognize amounts from these claims in income at the time there is sufficient evidence that it will not be required to repay such amounts. (b) Included at December 31, 2022 was $30 million of energy-related payables associated with Tartas facility operations.

Debt and Finance Leases

Debt and Finance Leases	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Debt and Finance Leases	Debt and Finance Leases Debt and finance leases included the following: December 31, 2022 2021 ABL Credit Facility due 2025, $130 million available and bearing interest of 6.64% (4.39% LIBOR plus 2.25%) at December 31, 2022 $ — $ — 7.625% Senior Secured Notes due 2026 475,000 475,000 5.50% Senior Notes due 2024 322,675 369,185 5.50% CAD-based term loan due 2028 36,585 65,451 Other loans (a) 19,598 18,280 Short-term factoring facility-France 3,773 7,118 Finance lease obligations 1,760 2,138 Total principal payments due 859,391 937,172 Less: debt premium, original issue discount and issuance costs (6,266) (8,461) Total debt 853,125 928,711 Less: debt due within one year (14,617) (37,680) Long-term debt $ 838,508 $ 891,031 —————————————— (a) Consist of loans for energy and bioethanol projects in France. Future debt and finance lease payments as of December 31, 2022 included: Finance Lease Minimum Lease Payments Interest Net Present Value Debt Principal Payments 2023 $ 515 $ 110 $ 405 $ 14,212 2024 515 81 434 333,733 2025 515 50 465 10,938 2026 472 16 456 485,318 2027 — — — 8,210 Thereafter — — — 5,220 Total debt and finance lease payments due $ 2,017 $ 257 $ 1,760 $ 857,631 ABL Credit Facility due 2025 The Company’s $200 million ABL Credit Facility matures in 2025 and is secured by certain U.S. and Canadian assets, including a first priority lien on inventory, accounts receivable and bank accounts, and a second priority lien on certain of the assets securing the Senior Secured Notes. Availability under the ABL Credit Facility fluctuates based on eligible accounts receivable and inventory levels. As of December 31, 2022, the Company had $166 million of gross availability under the ABL Credit Facility and net available borrowings of $130 million after taking into account $36 million outstanding letters of credit. Additionally, the Company is subject to cash dominion if net availability falls below a certain threshold, currently $25 million. The ABL Credit Facility has a springing maturity covenant whereby its 2025 maturity is accelerated to be 121 days prior to the final maturity of the Senior Notes, or February 2024, unless the aggregate outstanding principal balance of the Senior Notes on that date is less than $30 million. The credit agreement governing the ABL Credit Facility does not contain an ongoing financial maintenance covenant. However, the agreement requires the Company to meet a fixed charge coverage ratio of not less than 1.0 if net availability falls below a certain threshold, currently $25 million. The agreement also contains various customary covenants that limit the ability of the Company and its restricted subsidiaries, as defined by the ABL Credit Facility, to take certain specified actions, subject to certain exceptions, including: creating liens, incurring indebtedness, making investments and acquisitions, engaging in mergers and other fundamental changes, making dispositions, making restricted payments, including dividends and distributions, and consummating transactions with affiliates. Additionally, the ABL Credit Facility contains customary affirmative covenants and customary events of default (subject, in certain cases, to customary grace or cure periods), including, without limitation, late payment, breach of covenant, bankruptcy, judgment and defaults under certain other indebtedness and changes in control. At December 31, 2022, the Company was in compliance with all covenants under the ABL Credit Facility. 7.625% Senior Secured Notes due 2026 In December 2020, the Company issued $500 million aggregate principal amount of 7.625 percent senior secured notes due 2026, at an offering price of 100 percent. The Company used the net proceeds from the issuance towards the repayment of the outstanding obligations under the Company’s previous credit facility and recorded a loss on extinguishment of $8 million to “gain (loss) on debt extinguishment” in the consolidated statements of operations. The Senior Secured Notes were issued and sold in a private placement to qualified institutional buyers pursuant to Rule 144A under the Securities Act and non-U.S. persons pursuant to Regulation S under the Securities Act. The lenders under the Senior Secured Notes have a first priority security interest in substantially all of the Company’s current and future U.S. and Canadian material assets, while the Senior Secured Notes have a second priority lien on certain of the assets securing the ABL Credit Facility. During the third quarter of 2021, the Company repurchased $25 million of the Senior Secured Notes at a redemption price of 103 percent and recorded a loss on extinguishment of $1 million to “gain (loss) on debt extinguishment” in the consolidated statements of operations. The Senior Secured Notes have a springing maturity covenant whereby their 2026 maturity is accelerated to be 91 days prior to the final maturity of the Senior Notes, or March 2024, unless the aggregate outstanding principal balance of the Senior Notes on that date is less than $50 million. The indenture governing the Senior Secured Notes contains various customary covenants that limit the ability of the Company and its restricted subsidiaries, as defined by the Senior Secured Notes, to take certain specified actions, subject to certain exceptions, including: creating liens, incurring indebtedness, making investments and acquisitions, engaging in mergers and other fundamental changes, making dispositions, making restricted payments, including dividends and distributions, and consummating transactions with affiliates. Additionally, the Senior Secured Notes contain customary affirmative covenants and customary events of default (subject, in certain cases, to customary grace or cure periods), including, without limitation, late payment, breach of covenant, bankruptcy, judgment and defaults under certain other indebtedness and changes in control. At December 31, 2022, the Company was in compliance with all covenants under the Senior Secured Notes. 5.50% Senior Notes due 2024 In May 2014, the Company issued $550 million aggregate principal amount of 5.50 percent senior notes due 2024. The Senior Notes were issued and sold in a private placement to qualified institutional buyers pursuant to Rule 144A under the Securities Act and non-U.S. persons pursuant to Regulation S under the Securities Act. During the second, third and fourth quarters of 2022, the Company repurchased a total $47 million of the Senior Notes through open-market transactions and retired the notes for cash of $47 million. A net gain on extinguishment of $1 million for the repurchases was recorded to “gain (loss) on debt extinguishment” in the consolidated statements of operations. During the year ended December 31, 2021, the Company repurchased $127 million of the Senior Notes through open-market transactions and retired them for $124 million in cash. A net gain on extinguishment of $2 million for the repurchase was recorded to “gain (loss) on debt extinguishment” in the consolidated statements of operations. The indenture governing the Senior Notes contains various customary covenants that limit the ability of the Company and its restricted subsidiaries, as defined by the Senior Notes, to take certain specified actions, subject to certain exceptions, including: creating liens; incurring indebtedness; making investments and acquisitions; engaging in mergers and other fundamental changes; making dispositions; making restricted payments, including dividends and distributions; and consummating transactions with affiliates. Additionally, the Senior Notes contain customary affirmative covenants and customary events of default (subject, in certain cases, to customary grace or cure periods), including, without limitation, late payment, breach of covenant, bankruptcy, judgment and defaults under certain other indebtedness and changes in control. At December 31, 2022, the Company was in compliance with all covenants under the Senior Notes. CAD Term Loan During the third and fourth quarters of 2022, the Company repaid CAD fixed interest rate term loans in the total amount of CAD $24 million (USD $18 million). Short-term Factoring Facility-France The Company’s subsidiary in France entered into a factoring agreement with BNP pursuant to which it submits the value of eligible receivables up to USD $3 million and euro 24 million for immediate payment. Eligibility of receivables is based on invoices issued to the Company’s subsidiary from customers previously approved by BNP. Upon collection of these receivables, on average no longer than 60 days, amounts outstanding under this agreement are paid off. The Company pays interest on a monthly basis for these borrowings based on the value of factored invoices at the Euribor 3-month rate, with floor at zero percent, plus 0.55 percent. The weighted-average interest rate on total short-term borrowings associated with this agreement at December 31, 2022 was 0.90 percent. Other Loans The Company has fixed rate loans with various financial institutions primarily related to energy projects in France. The weighted average interest rate on the loans outstanding at December 31, 2022 and 2021 was 0.8 percent and 1.1 percent, respectively.

Environmental Liabilities

Environmental Liabilities	12 Months Ended
	Dec. 31, 2022
Environmental Remediation Obligations [Abstract]
Environmental Liabilities	Environmental Liabilities The Company’s environmental liabilities relate to sawmills, pulp, paper and wood treating plants which have ceased operations other than environmental investigation and remediation activities. The Company owns or has liability for approximately 20 sites that are subject to various federal, state or provincial statutes, including but not limited to RCRA, CERCLA and the Environmental Protection Act in the U.S., and similar laws in Canada and France, related to the investigation and remediation of environmentally-impacted sites. The Company estimates its environmental liabilities based on its current interpretation of environmental laws and regulations when it is probable a liability has been incurred and the amount of such liability is estimable. The Company calculates estimates based on a number of factors, including the application and interpretation of current environmental laws, regulations and other requirements; reports and advice of internal and third-party environmental specialists; and management’s knowledge and experience with these and similar types of environmental matters. These estimates include potential costs for investigation, assessment, remediation, ongoing operation and maintenance (where applicable), and post-remediation monitoring of the sites, as well as the cost of legally-required financial assurance relating to the Company’s obligations on an undiscounted basis, generally for a period of 20 years. These environmental liabilities do not include potential third-party recoveries to which the Company may be entitled unless they are probable and estimable. The following table presents the activity of the Company’s environmental liabilities, including those of specific sites where current estimates exceed 10 percent of the total liabilities for disposed operations at December 31, 2022, 2021 or 2020: December 31, 2020 Liability Payments Increase (Decrease) to Liability (a) December 31, 2021 Liability Payments Increase (Decrease) to Liability (a) December 31, 2022 Liability Port Angeles, Washington $ 54,004 $ (1,563) $ 123 $ 52,564 $ (558) $ 648 $ 52,654 Augusta, Georgia 21,095 (877) 902 21,120 (1,069) 1,051 21,102 Baldwin, Florida 16,422 (429) 369 16,362 (431) 256 16,187 East Point, Georgia 16,902 (887) 1,244 17,259 (889) 1,699 18,069 All other sites 63,256 (2,800) 3,461 63,917 (1,514) 266 62,669 Total 171,679 $ (6,556) $ 6,099 171,222 $ (4,461) $ 3,920 170,681 Current portion (8,684) (11,303) (10,732) Non-current portion $ 162,995 $ 159,919 $ 159,949 —————————————— (a) Included in the increase (decrease) to liability during the year ended December 31, 2022 was a $1 million increase due to foreign currency fluctuations. The liability as of December 31, 2021 was not significantly impacted by foreign currency fluctuations. Port Angeles, Washington The Company operated a pulp mill at this site from 1930 until 1997. The site and the adjacent marine areas (a portion of Port Angeles harbor) have been in various stages of the assessment process under the MTCA since 2000, and several voluntary interim soil clean-up actions have been performed during this time. In addition, the Company may be liable under CERCLA for “natural resource damages” caused by releases from the site. As a result of an agreed order with Ecology, the remainder of the MTCA regulatory process will be completed on a set timetable, subject to approval of all reports and studies by Ecology. Upon completion of all work required under the agreed order and negotiation of an approved remedy, additional remedial measures for the site and off-site areas may be necessary and, as a result, current cost estimates and the corresponding liability could change. During 2022, the estimated liability was relatively unchanged as payments nearly equaled the increase in estimated costs related to the site’s operation and maintenance. During 2021, the estimated liability decreased $1 million due to spend in the year. Augusta, Georgia The Company operated a wood treatment plant at this site from 1928 to 1988. This site operates under a 10-year hazardous waste permit renewed and issued pursuant to RCRA in 2015. Ongoing remediation activities currently consist primarily of groundwater recovery and treatment. Current cost estimates and the corresponding liability could vary if recovery or discharge volumes change or if changes to current remediation activities are required in the future. During 2022 and 2021, the estimated liability was relatively unchanged as payments nearly equaled the increase in estimated costs related to the site’s operation and maintenance. Baldwin, Florida The Company operated a wood treatment plant at this site from 1954 to 1987. This site operates under a 10-year hazardous waste permit renewed and issued pursuant to RCRA in 2017. Ongoing remediation activities currently consist primarily of groundwater recovery and treatment. Additional remedial activities may be necessary in the future that may result in changes to current cost estimates and the corresponding liability. During 2022 and 2021, the estimated liability was relatively unchanged as payments nearly equaled the increase in estimated remediation costs. East Point, Georgia The Company operated a wood treatment plant at this site from 1920 to 1984. Current site activities are governed by a 2009 Consent Order that will conclude with a new 10-year RCRA permit, which will replace the current 1996 permit. Onsite remediation activities consist primarily of groundwater recovery and treatment. Current cost estimates and the corresponding liability could vary if changes to current remediation activities are required in the future. During 2022, the reserve increased $1 million due to an increase in cost estimates related to the remediation activities. During 2021, the reserve was relatively unchanged as payments nearly equaled the increase in estimated costs. In addition to these estimated liabilities, the Company is subject to the risk of reasonably possible additional liabilities in excess of the established liabilities due to potential changes in circumstances and future events, including, without limitation, changes to current laws and regulations; changes in governmental agency personnel, direction, philosophy or enforcement policies; developments in remediation technologies; increases in the cost of remediation, operation, maintenance and monitoring of its disposed operations sites and providing financial assurance relating thereto; changes in the volume, nature or extent of contamination to be remediated or monitoring to be undertaken; the outcome of negotiations with governmental agencies or non-governmental parties; and changes in accounting rules or interpretations. Based on information available as of December 31, 2022, the Company estimates this exposure could range up to approximately $85 million, although no assurances can be given that this amount will not be exceeded given the factors described above. These potential additional costs are attributable to several of the above sites and other applicable liabilities. This estimate excludes liabilities which would otherwise be considered reasonably possible but for the fact that they are not currently estimable primarily due to the factors discussed above. Subject to the previous paragraph, the Company believes its estimates of liabilities are sufficient for probable costs expected to be incurred over the next 20 years with respect to its disposed operations. However, no assurances are given that these estimates of liabilities will be sufficient for the reasons described above and additional liabilities could have a material adverse effect on the Company’s financial position, results of operations and cash flows.

Derivative Instruments

Derivative Instruments	12 Months Ended
	Dec. 31, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Instruments	Derivative Instruments The Company’s earnings and cash flows are subject to fluctuations due to changes in interest rates and foreign currency exchange rates. The Company has used derivative financial instruments to manage interest rate and foreign currency exchange rate exposure. The Company does not use derivatives for trading or speculative purposes. Derivative instruments are recognized on the consolidated balance sheets at their fair value and are either designated as a hedge of a forecasted transaction or are undesignated. Changes in the fair value of a derivative designated as a hedge are recorded in other comprehensive income (loss) until earnings are affected by the hedged transaction and are then reported in current earnings. Changes in the fair value of undesignated derivative instruments and the ineffective portion of designated derivative instruments are reported in current earnings. In December 2020, the Company terminated all its outstanding derivative instruments, which had been previously designated as hedging instruments and had various maturity dates through 2028. Accumulated gains and losses associated with these instruments were deferred as a component of AOCI to be recognized in earnings as the underlying hedged transactions occur and affect earnings. Foreign Currency Exchange Rate Risk Foreign currency fluctuations affect investments in foreign subsidiaries and foreign currency cash flows related to third party purchases, product shipments and foreign-denominated debt. The Company is also exposed to the translation of foreign currency earnings to the USD. Management may use foreign currency forward contracts to selectively hedge its foreign currency cash flows exposure and manage risk associated with changes in currency exchange rates. The Company’s principal foreign currency exposure is to the CAD, and to a lesser extent, the euro. The effect of derivative instruments designated as cash flow hedges, the related changes in AOCI and the gains and losses in income were as follows: Derivatives Designated as Gain (Loss) Recognized in OCI Gain (Loss) Reclassified from AOCI into Income Location on Statements of Operations December 31, 2022 Interest rate swaps $ — $ — Interest expense Foreign currency contracts — — Other operating expense, net Foreign currency contracts — — Cost of sales Foreign currency contracts — — Interest income and other income (expense), net December 31, 2021 Interest rate swaps $ — $ — Interest expense Foreign currency contracts — — Other operating expense, net Foreign currency contracts — 4,088 Cost of sales Foreign currency contracts — (397) Interest income and other income (expense), net December 31, 2020 Interest rate swaps $ (2,027) $ (2,666) Interest expense Foreign currency contracts (13,045) 702 Other operating expense, net Foreign currency contracts 6,481 (6,481) Cost of sales Foreign currency contracts (197) (918) Interest income and other income (expense), net The effects of derivative instruments not designated as hedging instruments on the statements of operations were as follows: Derivatives Not Designated as Hedging Instruments Statements of Operations Location Year Ended December 31, 2022 2021 2020 Foreign exchange contracts Other operating expense, net $ — $ — $ (703) The unrealized gain (loss) in AOCI related to hedge derivatives is presented below: December 31, 2022 2021 Foreign exchange cash flow hedges, net of tax $ (567) $ (847)

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2022
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants at the measurement date. A three-level hierarchy prioritizes the inputs used to measure fair value as follows: Level 1 — Quoted prices in active markets for identical assets or liabilities. Level 2 — Observable inputs other than quoted prices included in Level 1, such as quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, or other inputs that are observable or can be corroborated by observable market data. Level 3 — Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. This includes certain pricing models, discounted cash flows methodologies and similar techniques that use significant unobservable inputs. The following table presents the carrying amount, estimated fair values and categorization under the fair value hierarchy for financial instruments held by the Company, using market information and what management believes to be appropriate valuation methodologies: December 31, 2022 December 31, 2021 Carrying Amount Fair Value Carrying Amount Fair Value Assets: Level 1 Level 2 Level 1 Level 2 Cash and cash equivalents Cash $ 127,288 $ 127,288 $ — $ 231,607 $ 231,607 $ — Money market and similar funds 24,515 24,515 — 21,700 21,700 — Investment in GreenFirst equity securities — — — 38,510 — 38,510 Liabilities: (a) Fixed-rate long-term debt $ 847,591 $ — $ 838,502 $ 919,455 $ — $ 964,308 —————————————— (a) Excludes finance lease obligations. The Company uses the following methods and assumptions in estimating the fair value of its financial instruments: Cash and cash equivalents — Cash and cash equivalents are all highly liquid investments purchased with an original or remaining maturity of three months or less at the date of purchase and the carrying amount is equal to fair market value. The Company had investments in money market and similar funds of $25 million and $22 million as of December 31, 2022 and 2021, respectively, measured using level 1 inputs. Debt — The fair value of fixed rate debt is based upon quoted market prices for debt with similar terms and maturities. The variable rate debt adjusts with changes in the market rate, therefore the carrying value approximates fair value. Investment in GreenFirst shares — The Company received 28.7 million shares of GreenFirst common stock in connection with the sale of the lumber and newsprint assets to GreenFirst, which the Company was required to hold for a minimum of six months following the close of the transaction. Accordingly, prior to February 28, 2022, the fair value of these shares reflected a DLOM given the restriction on sale by the Company. The primary inputs in the fair value estimate during the minimum holding period were expected term, dividend yield, volatility and risk-free rate. All inputs to the DLOM were observable. In May 2022, the Company sold the 28.7 million common shares for $43 million. The following are the key inputs at each measurement date: (not in thousands) December 31, 2021 At closing of transaction Expected Term 0.16 years 0.5 years Risk-free rate 0.10 % 0.20 % Dividend yield — — Volatility 73.77 % 92.04 % DLOM 6.77 % 14.38 %

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Dec. 31, 2022
Stockholders' Equity Note [Abstract]
Stockholders' Equity	Stockholders’ Equity Common Stock Buyback On January 29, 2018, the Board of Directors authorized a share buyback program pursuant to which the Company may, from time to time, purchase shares of its common stock with an aggregate purchase price of up to $100 million. No shares were repurchased in connection with the program during the years ended December 31, 2022, 2021 and 2020. The Company does not expect to utilize any further authorization in the near future. Stockholder Rights Plan In March 2022, the Company adopted the Rights Agreement whereby a significant penalty is imposed upon any person or group which acquires beneficial ownership of 10% or more of the Company’s common stock without the approval of the Board of Directors. Also on this date, the Board of Directors declared a dividend of one preferred share Purchase Right for each outstanding share of common stock of the Company, par value $0.01 per share Company common stock, which was paid to Company stockholders of record as of the close of business on March 31, 2022. The Purchase Rights trade with, and are inseparable from, shares of the Company common stock. Each Purchase Right will allow its holder to purchase from the Company one one-hundredth of a share of Series A Junior Participating Preferred Stock for $35.00, once the Purchase Rights become exercisable. This portion of a Preferred Share will give the stockholder approximately the same dividend, voting and liquidation rights as would one share of Company common stock. The Purchase Rights expire on March 20, 2023 and are exercisable 10 days after the public announcement or public disclosure that a person or group has acquired a beneficial ownership of 10% or more of the outstanding Company common stock (including certain derivative positions), subject to certain exceptions.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income (Loss)	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
Accumulated Other Comprehensive Income (Loss)	Accumulated Other Comprehensive Income (Loss) Year Ended December 31, 2022 2021 2020 Unrecognized components of employee benefit plans, net of tax: Balance, beginning of year $ (76,849) $ (146,614) $ (126,638) Other comprehensive gain (loss) before reclassifications 38,105 63,147 (37,515) Income tax on other comprehensive gain (loss) (9,229) (13,365) 8,940 Reclassifications to earnings: (a) Pension settlement loss (gain) (b) — 7,618 (2,548) Amortization of losses 5,534 15,491 12,838 Amortization of prior service costs 25 550 564 Income tax on reclassifications (1,280) (6,649) (2,255) Plans included in sale of assets to GreenFirst — 4,012 — Income tax on plans included in sale of assets to GreenFirst — (1,039) — Net comprehensive gain (loss) on employee benefit plans, net of tax 33,155 69,765 (19,976) Balance, end of year (43,694) (76,849) (146,614) Unrealized gain on derivative instruments, net of tax: Balance, beginning of year (847) 1,834 1,290 Other comprehensive income before reclassifications — — (8,788) Income tax on other comprehensive income — — 2,171 Reclassifications to earnings: (c) Interest rate contracts — — 2,666 Foreign exchange contracts 323 (3,691) 6,697 Income tax on reclassifications (43) 1,010 (2,202) Net comprehensive gain (loss) on derivative instruments, net of tax 280 (2,681) 544 Balance, end of year (c) (567) (847) 1,834 Foreign currency translation: Balance, beginning of year (6,774) 11,145 (13,879) Foreign currency translation, net of tax effects of $0, $0, and $0 (d) (12,763) (17,919) 25,024 Balance, end of year (19,537) (6,774) 11,145 Accumulated other comprehensive loss, end of year $ (63,798) $ (84,470) $ (133,635) —————————————— (a) The AOCI components for defined benefit pension and post-retirement plans are included in the computation of net periodic pension cost. See Note 17 — Employee Benefit Plans for further information. (b) During 2021, the Company purchased annuity contracts from a third-party insurance company who assumed responsibility for future pension benefits for certain participants in its U.S. defined benefit plan and recorded a loss of $6 million on the settlement and de-recognition of the projected benefit obligation. Additionally, the Company continued the process of winding up certain Canadian pension plans and as a result recorded a settlement loss of $2 million. During 2020, the Company finalized the wind up process of certain Canadian pension plans and as a result recorded a settlement gain of $3 million. See Note 17 — Employee Benefit Plans for further information. (c) Reclassifications of interest rate contracts are recorded in interest expense. Reclassifications of foreign currency exchange contracts are recorded in “cost of sales,” “other operating income” or non-operating income as appropriate. Additional details about the reclassifications related to derivative instruments is included in Note 11 — Derivative Instruments for further information. (d) Foreign currency translation is net of tax effects of zero for all periods presented as the French operations are taxed on the foreign functional currency, not the translated Company’s reporting currency.

Earnings per Common Share

Earnings per Common Share	12 Months Ended
	Dec. 31, 2022
Earnings Per Share [Abstract]
Earnings per Common Share	Earnings per Common Share Basic earnings per share is calculated by dividing net income available for common stockholders by the weighted-average number of shares of common stock outstanding during the year. Diluted earnings per share is calculated by dividing net income by the weighted-average number of shares of common stock outstanding adjusted to include the potentially dilutive effect of outstanding stock options, performance shares, restricted shares and Preferred Stock. The following table provides details of the calculations of basic and diluted earnings per common share (share and per share amounts not in thousands): Year Ended December 31, 2022 2021 2020 Loss from continuing operations attributable to common stockholders $ (27,377) $ (49,769) $ (38,069) Income from discontinued operations 12,458 116,183 38,624 Net income (loss) available for common stockholders $ (14,919) $ 66,414 $ 555 Shares used in determining basic earnings per common share 63,910,010 63,645,245 63,241,197 Dilutive effect of: Stock options — — — Performance and restricted shares — — — Shares used in determining diluted earnings per common share 63,910,010 63,645,245 63,241,197 Basic earnings per common share Loss from continuing operations $ (0.42) $ (0.78) $ (0.60) Income from discontinued operations 0.19 1.83 0.61 Net income (loss) $ (0.23) $ 1.05 $ 0.01 Diluted earnings per common share Loss from continuing operations $ (0.42) $ (0.78) $ (0.60) Income from discontinued operations 0.19 1.83 0.61 Net income (loss) $ (0.23) $ 1.05 $ 0.01 Anti-dilutive instruments excluded from the computation of diluted earnings per share were as follows: Year Ended December 31, 2022 2021 2020 Stock options 77,767 111,124 152,281 Performance and restricted shares 3,654,506 2,387,272 2,650,357 Total 3,732,273 2,498,396 2,802,638

Incentive Stock Plans

Incentive Stock Plans	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Incentive Stock Plans	Incentive Stock Plans As of December 31, 2022, the Company had three stock-based incentive plans. The Prior Plans provided for the grant of incentive stock options, non-qualified stock options, stock appreciation rights, performance shares, restricted stock, and restricted stock units, subject to certain limitations. The Company no longer issues shares under the Prior Plans. The 2021 Plan provides for up to 4.5 million shares to be granted for stock options, non-qualified stock options, stock appreciation rights, performance shares, restricted stock, and restricted stock units. Under the 2021 Plan, shares available for issuance may be increased by any shares of common stock subject to awards under the Prior Plan that, in whole or in part, are forfeited, terminated or expire unexercised, settled in cash in lieu of stock, or released from a reserve for failure to meet the maximum payout under a program. At December 31, 2022, approximately 2.0 million shares were available for future grants under the 2021 Plan. During the year ended December 31, 2022, the Company made new grants of restricted stock units and performance-based stock units to certain employees. The 2022 restricted stock unit awards cliff vest after three years. The 2022 performance-based stock unit awards measure TSR on an absolute basis and relative to peers. Participants can earn between 0 and 250 percent of the target award. Performance below the threshold for the absolute TSR would result in a zero payout for the TSR metric. There is a performance-based stock award and cash unit stock award that will be measured using the same objectives but paid and accounted for separately. As required by ASC 718, Compensation-Stock Compensation , the portion of the award to be settled in cash is classified as a liability and remeasured to fair value at the end of each reporting period until settlement. In March 2022, the performance-based share units granted in 2019 vested without meeting the performance thresholds, resulting in no stock units being awarded. In March 2021, the performance-based share units granted in 2018 were settled at an average of 60 percent of the performance-based stock units awarded, resulting in the issuance of 182,811 shares of common stock. The Company recognizes stock-based compensation expense on a straight-line basis, net of forfeitures, over the service period of the award. The Company does not estimate a forfeiture rate for non-vested shares. Forfeitures are recognized and will lower stock-based compensation during the period in which they occur. The Company’s total stock-based compensation cost, including allocated amounts, for the years ended December 31, 2022, 2021 and 2020 was $10 million, $5 million and $6 million, respectively. These amounts may not reflect the cost of current or future equity awards. The Company’s employee stock option compensation program generally provides accelerated vesting (i.e., a waiver of the remaining period of service required to earn an award) for awards held by employees at the time of their retirement. Stock-based compensation expense for stock option awards is recognized over the shorter of: (1) the service period (i.e., the stated period of time required to earn the award) or (2) the period beginning at the start of the service period and ending when an employee first becomes eligible for retirement. Fair Value Calculations by Award All restricted stock and performance share awards are presented for RYAM stock only. Option awards include RYAM awards held by employees of its former parent Rayonier Inc. Non-Qualified Employee Stock Option Awards Stock options are granted with an exercise price equal to the market value of the underlying stock on the grant date. They generally vest ratably over three years and have a maximum term of 10 years and two days from the grant date. The fair value of each option grant is estimated on the grant date using the Black-Scholes option-pricing model. The Company has elected to value each grant in total and recognize the expense for stock options on a straight-line basis over three years. No options were granted during the years ended December 31, 2022, 2021 and 2020. A summary of the Company’s stock option activity is presented below: (not in thousands) Stock Options Weighted Average Exercise Price Weighted Average Remaining Contractual Term (in years) Aggregate Intrinsic Value Outstanding at January 1, 2022 111,124 $ 39.47 Forfeited — — Exercised — — Expired (33,357) 38.29 Outstanding at December 31, 2022 77,767 $ 39.98 0.6 $ — Options vested and expected to vest 77,767 $ 39.98 0.6 $ — Options exercisable at December 31, 2022 77,767 $ 39.98 0.6 $ — Additional information pertaining to stock options granted to employees is presented below: Year Ended December 31, 2022 2021 2020 Intrinsic value of options exercised $ — $ — $ — Fair value of options vested — — — Restricted Stock and Stock Unit Awards Restricted stock and stock units granted in connection with the Company’s performance share plan generally vest upon completion of periods ranging from one year to three years. The fair value of each share granted is equal to the share price of the underlying stock on the date of grant. As of December 31, 2022, there was $5 million of unrecognized compensation cost related to the Company’s outstanding restricted stock. This cost is expected to be recognized over a weighted average period of 1.7 years. The following table summarizes the activity of restricted stock and stock units granted to employees: Year Ended December 31, 2022 2021 2020 Restricted stock and stock units granted (not in thousands) 1,328,931 561,025 426,469 Weighted average price of restricted stock or units granted (not in thousands) $ 5.50 $ 9.71 $ 3.73 Intrinsic value of restricted stock and units outstanding $ 16,297 $ 5,296 $ 5,405 Fair value of restricted stock and units vested $ 3,772 $ 4,412 $ 4,420 The Company’s restricted stock and stock units activity is summarized below: (not in thousands) Restricted Stock and Stock Unit Awards Weighted Average Grant Date Fair Value Outstanding at January 1, 2022 927,556 $ 8.72 Granted 1,328,931 5.50 Forfeited (186,128) 5.81 Vested (372,772) 10.12 Outstanding at December 31, 2022 1,697,587 $ 6.21 Performance-Based Stock Unit Awards The Company’s performance-based stock unit awards generally vest upon completion of a three-year period. The performance-based stock unit award payout is calculated using a combination of Company specific performance metrics and TSR, which is measured on an absolute basis as well as relative to a peer group of companies. Depending on performance against these targets, the awards will pay out in common stock amounts between 0 and 250 percent of the performance-based stock units awarded. The performance-based stock unit awards which are measured against a market condition or incorporate market conditions are valued using a Monte Carlo simulation model. The model generates the fair value of the market-based award or market-based portion of the award at the grant date. The related expense is then amortized over the award’s vesting period. As of December 31, 2022, there was $4 million of unrecognized compensation cost related to the Company’s performance-based stock unit awards. This cost is expected to be recognized over a weighted average period of 1.6 years. The following table summarizes the activity of the Company’s performance-based stock units awarded to its employees: Year Ended December 31, 2022 2021 2020 Common shares of stock reserved for performance-based stock units (not in thousands) 2,861,963 534,172 980,641 Weighted average fair value of performance-based stock units granted (not in thousands) $ 6.21 $ 12.29 $ 14.98 Intrinsic value of outstanding performance-based stock units $ 18,786 $ 8,335 $ 4,572 The Company’s performance-based stock unit award activity is summarized below: (not in thousands) Performance-Based Stock Unit Awards Weighted Average Grant Date Fair Value Outstanding at January 1, 2022 1,459,716 $ 6.51 Granted 1,144,785 6.21 Forfeited (647,582) 10.37 Vested — — Outstanding at December 31, 2022 1,956,919 $ 6.79 The expected volatility is based on representative price returns using the stock price of several peer companies. The risk-free rate was based on the 3-year U.S. treasury rate on the date of the award. The following chart provides a tabular overview of the weighted average assumptions used in calculating the fair value of the awards granted: Year Ended December 31, 2022 2021 2020 Expected volatility 75.0 % 93.0 % 67.8 % Risk-free rate 4.3 % 0.3 % 0.9 %

Employee Benefit Plans

Employee Benefit Plans	12 Months Ended
	Dec. 31, 2022
Retirement Benefits [Abstract]
Employee Benefit Plans	Employee Benefit Plans Defined Benefit Plans The Company has defined benefit pension and other postretirement plans covering certain union and non-union employees, primarily in the U.S. and Canada. The defined benefit pension plans are closed to new participants. Certain Canadian plans were included with the sale of the Company’s lumber and newsprint assets. In the fourth quarter of 2022, the Company adopted a full freeze on future benefits for salaried participants in the U.S. defined benefit plans. The impact of the curtailment reduced the benefit obligation and the accumulated net loss within other comprehensive income by $8 million. In 2021, the Company purchased annuity contracts from a third-party insurance company that assumed responsibility for future pension benefits for certain participants in its U.S. defined benefit plan and recorded a loss of $6 million on the settlement and de-recognition of the projected benefit obligation. Additionally, the Company continued the process of winding up certain Canadian pension plans and as a result recorded a settlement loss of $2 million. During 2020, the Company started the process of winding up certain Canadian pension plans and as a result recorded a settlement gain of $3 million. During 2022, the Company recorded a $1 million loss related to the asset surplus distribution to the plans’ participants. The settlements were recognized in “other components of pension and OPEB, excluding service costs” in the Company’s consolidated statements of operations for the year ended December 31, 2022, 2021 and 2020. Defined benefit pension and other postretirement plan liabilities are calculated using actuarial estimates and management assumptions. These estimates are based on historical information, along with certain assumptions about future events. Changes in assumptions, as well as changes in actual experience, could cause the estimates to change. The following tables present the changes in the projected benefit obligation and plan assets and reconciles funded status and the amounts recognized in the consolidated balance sheets of the defined benefit pension and postretirement plans: Pension Postretirement 2022 2021 2022 2021 Projected benefit obligation at beginning of year $ 784,426 $ 919,385 $ 36,525 $ 34,417 Service cost 7,906 10,322 1,516 1,437 Interest cost 21,028 17,331 818 650 Actuarial loss (gain) (157,828) (32,221) (7,617) 1,220 Participant contributions 723 818 133 113 Benefits paid (40,220) (43,454) (1,334) (1,808) Settlement — (88,689) — — Curtailment (8,000) — — — Effects of foreign currency exchange rates (13,580) 934 (97) 496 Projected benefit obligation at end of year $ 594,455 $ 784,426 $ 29,944 $ 36,525 Fair value of plan assets at beginning of year $ 658,177 $ 715,267 $ — $ — Actual return on plan assets (101,914) 66,593 — — Employer contributions (a) 3,811 6,857 1,201 1,695 Participant contributions 723 818 133 113 Benefits paid (40,152) (43,454) (1,334) (1,808) Settlement (964) (88,445) — — Effects of foreign currency exchange rates (12,411) 541 — — Fair value of plan assets at end of year $ 507,270 $ 658,177 $ — $ — Funded Status at end of year $ (87,185) $ (126,247) $ (29,944) $ (36,525) —————————————— (a) In 2022, the Company received cash of $3 million related to surplus assets of unwound pension plans. The projected benefit obligation decreased during the year ended December 31, 2022 due to the settlements of certain Canadian and U.S. pension plans, actuarial gains resulting from an increase in the discount rate assumed and foreign currency exchange rates. Pension Postretirement 2022 2021 2022 2021 Non-current assets $ 8,742 $ 13,376 $ — $ — Current liabilities (4,513) (4,013) (1,787) (1,817) Non-current liabilities (91,414) (135,610) (28,157) (34,708) Net amount recognized $ (87,185) $ (126,247) $ (29,944) $ (36,525) Net gain (loss) recognized in other comprehensive income for the three years ended December 31 was as follows: Pension Postretirement 2022 2021 2020 2022 2021 2020 Net gain (loss) $ 30,531 $ 64,173 $ (38,178) $ 7,574 $ (1,025) $ 663 Net gains or losses and prior service costs or credits reclassified from other comprehensive income and recognized as a component of pension and postretirement expense for the three years ended December 31 were as follows: Pension Postretirement 2022 2021 2020 2022 2021 2020 Continuing operations: Pension settlement (gain) loss (a) $ — $ 7,618 $ (1,571) $ — $ — $ — Amortization of losses 5,462 15,471 13,084 72 20 (188) Amortization of prior service cost (credit) 147 703 717 (122) (153) (153) Discontinued operations: Pension settlement (gain) loss (a) $ — $ — $ (977) $ — $ — $ — Amortization of losses — — (58) — — — Amortization of prior service cost (credit) — — — — — — —————————————— (a) The year ended December 31, 2020 included settlement gains for Canadian plans in the process of winding-up. During 2021, the Company completed the wind-up of certain Canadian pension plans and began the process of winding up additional Canadian plans, recognizing a loss. In 2021, the Company purchased annuity contracts from a third-party insurance company that assumed responsibility for future pension benefits for certain participants in the Company’s U.S. defined benefit plans and recognized a loss on the settlement and de-recognition of the projected benefit obligation. Net losses, prior service costs or credits and plan amendments that have not yet been included in pension and postretirement expense and have been recognized as a component of AOCI for the three years ended December 31 were as follows: Pension Postretirement 2022 2021 2020 2022 2021 2020 Prior service cost (credit) $ (1,204) $ (1,455) $ (2,116) $ 757 $ 879 $ 1,032 Net gains (losses) (67,770) (95,470) (187,533) 3,920 (3,547) (1,820) Curtailment 8,000 — — — — — Deferred income tax benefit (expense) 13,750 22,243 43,731 (1,147) 501 90 Accumulated other comprehensive income (loss) $ (47,224) $ (74,682) $ (145,918) $ 3,530 $ (2,167) $ (698) For defined benefit pension plans, the following table presents the projected and accumulated benefit obligations and the fair value of plan assets: December 31, 2022 2021 Projected benefit obligation $ 594,455 $ 784,426 Accumulated benefit obligation 585,404 754,727 Fair value of plan assets 507,270 658,177 For pension plans with a projected benefit obligation exceeding plan assets, the projected benefit obligation and fair value of plan assets were $566 million and $467 million, respectively, at December 31, 2022, and $745 million and $605 million, respectively, at December 31, 2021. For pension plans with an accumulated benefit obligation exceeding plan assets, the accumulated benefit obligation and fair value of plan assets were $557 million and $467 million, respectively, at December 31, 2022 and $717 million and $605 million, respectively, at December 31, 2021. The following tables present the components of net pension and postretirement benefit cost that have been recognized in continuing operations for the three years ended December 31: Pension Postretirement 2022 2021 2020 2022 2021 2020 Service cost $ 7,906 $ 10,322 $ 8,985 $ 1,516 $ 1,437 $ 1,234 Interest cost 21,028 17,331 23,573 818 650 855 Expected return on plan assets (32,419) (37,255) (36,786) — — — Amortization of prior service (credit) cost 147 703 717 (122) (153) (153) Amortization of losses 5,553 15,471 13,084 72 20 (188) Pension settlement (gain) loss 964 7,618 (1,571) — — — Other — — — (173) (49) (2,091) Net periodic benefit cost (a) $ 3,179 $ 14,190 $ 8,002 $ 2,111 $ 1,905 $ (343) —————————————— (a) Service cost is included in “cost of sales” or “selling, general and administrative expenses” in the consolidated statements of operations, as appropriate. Interest cost, expected return on plan assets, amortization of prior service cost, amortization of losses and amortization of negative plan amendment are included in non-operating income on the consolidated statements of operations. The Company uses the spot rate approach method to determine the service and interest cost components of net periodic benefit cost. Under this method, individual spot rates along the yield curve that correspond with the timing of each benefit payment will be used. The Company believes this provides a more precise measurement of service and interest costs by improving the correlation between projected cash outflows and corresponding spot rates on the yield curve. The following table presents the weighted average principal assumptions inherent in the determination of benefit obligations and net periodic benefit cost of the pension and postretirement benefit plans: Pension Postretirement 2022 2021 2020 2022 2021 2020 Assumptions used to determine benefit obligations at December 31: Discount rate 4.95 % 2.82 % 2.48 % 4.93 % 2.77 % 2.50 % Rate of compensation increase 2.66 % 2.65 % 2.70 % 3.53 % 3.90 % 4.12 % Assumptions used to determine net periodic benefit cost for years ended December 31: Discount rate 4.21 % 2.57 % 3.16 % 4.94 % 2.42 % 3.16 % Expected long-term return on plan assets 5.88 % 5.93 % 6.24 % N/A N/A N/A Rate of compensation increase 2.66 % 2.65 % 2.70 % 3.53 % 3.90 % 4.12 % The estimated return on plan assets is based on historical and expected long-term rates of return on broad equity and bond indices and consideration of the actual annualized rate of return. The Company, with the assistance of external consultants, utilizes this information in developing assumptions for returns, risks and correlation of asset classes, which are then used to establish the asset allocation ranges. Assumed health care cost trends have a significant effect on the amounts reported for the postretirement benefit plans. The following table sets forth the assumed health care cost trend rates as of period end: Postretirement 2022 2021 U.S. Canada U.S. Canada Health care cost trend rate assumed for next year 6.60 % 6.00 % 7.40 % 6.00 % Rate to which cost trend is assumed to decline (ultimate trend rate) 3.70 % 5.00 % 3.70 % 4.50 % Year that ultimate trend rate is reached 2074 2037 2074 2023-2025 Investment of Plan Assets The Company’s Pension and Savings Plan Committee and the Audit Committee of the Board of Directors oversee the defined benefit pension plans’ investment program. The investment approach of each defined benefit pension plan is designed to maximize returns and provide sufficient liquidity to meet each plans obligations while maintaining acceptable risk levels. For certain defined benefit plans, investment target allocation percentages for equity securities can range up to 65 percent. In other more well-funded plans, 100 percent is allocated to fixed income securities. All plans were within their respective targeted ranges. The Company’s weighted average defined benefit pension plan asset allocation at December 31, 2022 and 2021, by asset category were as follows: Percentage of Plan Assets 2022 2021 U.S. equity securities 21 % 26 % International equity securities 24 % 24 % U.S. fixed income securities 26 % 27 % International fixed income securities 18 % 17 % Other (a) 11 % 6 % Total 100 % 100 % —————————————— (a) Includes cash balances related to the timing of portfolio management activities. Investments within the equity categories may include large capitalization, small capitalization and emerging market securities, while the international fixed income portfolio may include emerging markets debt. Pension assets did not include a direct investment in RYAM common stock at December 31, 2022 or 2021. Fair Value Measurements The following tables present, by level within the fair value hierarchy (see Note 12 — Fair Value Measurements ), the assets of the plans: December 31, 2022 Level 1 Level 2 Level 3 Total Mutual funds and Collective trusts $ 126,188 $ — $ — $ 126,188 Corporate bonds — 65,326 — 65,326 U.S. government securities — 36,162 — 36,162 Investments at net asset value: Common collective trust funds 279,594 Total assets at fair value $ 507,270 December 31, 2021 Level 1 Level 2 Level 3 Total Mutual funds and Collective trusts $ 186,584 $ — $ — $ 186,584 Corporate bonds — 49,938 — 49,938 U.S. government securities — 54,823 — 54,823 Investments at net asset value: Common collective trust funds 366,832 Total assets at fair value $ 658,177 The valuation methodology used for measuring the fair value of these asset categories was as follows: Mutual funds and Collective trusts — Net asset value in an observable market. Corporate bonds — Valued using pricing models maximizing the use of observable inputs for similar securities. This includes basing value on yields currently available on comparable securities of issuers with similar credit ratings. U.S. government securities — Valued using pricing models maximizing the use of observable inputs for similar securities. Common collective trust funds — Common collective trusts are measured at NAV per share, as a practical expedient for fair value, as provided by the Plan trustee. The NAV is calculated by determining the fair value of the fund’s underlying assets, deducting its liabilities, and dividing by the units outstanding as of the valuation date. These funds are not publicly traded; however, in the majority of cases the unit price calculation is based on observable market inputs of the funds’ underlying assets. There were no changes in the methodology used during the years ended December 31, 2022 and 2021. Cash Flows Expected benefit payments for the next ten years were as follows: Pension Benefits Postretirement Benefits 2023 $ 38,492 $ 1,569 2024 38,995 1,576 2025 39,520 1,705 2026 40,057 1,914 2027 40,510 1,988 2028 — 2032 202,794 10,616 The Company has mandatory pension contribution requirements of $3 million in 2023 and may make additional discretionary contributions. Defined Contribution Plans The Company provides defined contribution plans to all of its hourly and salaried employees. The Company’s contributions charged to expense for these plans were $7 million, $8 million and $7 million for the years ended December 31, 2022, 2021 and 2020, respectively.

Other Operating Expense, Net

Other Operating Expense, Net	12 Months Ended
	Dec. 31, 2022
Other Income and Expenses [Abstract]
Other Operating Expense, Net	Other Operating Expense, Net Other operating expense, net was comprised of the following: Year Ended December 31, 2022 2021 2020 Environmental liability expense (a) $ (4,903) $ (6,709) $ (5,954) Loss on sale or disposal of property, plant and equipment (3,742) (1,010) (481) Equity income (loss) from joint venture (2,737) (2,048) (3,706) Miscellaneous income (expense) 1,183 (486) (34) Other operating expense, net $ (10,199) $ (10,253) $ (10,175) —————————————— (a) Reflects adjustments to the Company’s estimates of the environmental liability for the assessment, remediation and long-term monitoring and maintenance of the disposed operations sites over the next 20 years and other related costs. See Note 10 — Environmental Liabilities

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes Income Tax (Expense) Benefit from Continuing Operations Income tax (expense) benefit from continuing operations consisted of the following: Year Ended December 31, 2022 2021 2020 Current tax (expense) benefit: Federal $ 2,815 $ 2,676 $ 49,940 Foreign (7,511) (4,924) 302 State and other (154) (158) (332) Total current (4,850) (2,406) 49,910 Deferred tax (expense) benefit: Federal 6,635 (5,241) 3,390 Foreign (2,842) 41,962 6,868 State and other 155 373 722 Total deferred 3,948 37,094 10,980 Income tax (expense) benefit $ (902) $ 34,688 $ 60,890 The following table reconciles the effective income tax rate on continuing operations to the U.S. federal statutory rate: Year Ended December 31, 2022 2021 2020 U.S. federal statutory income tax rate 21.0 % 21.0 % 21.0 % CARES Act and other tax regulations (a) — (0.8) 20.2 Change in valuation allowance (b) (38.2) (3.6) 13.9 Adjustment to previously filed tax returns 11.3 5.2 6.4 Tax credits (excluding foreign tax credit) 17.8 2.1 2.5 Nondeductible compensation for executives and share-based awards (10.5) (3.0) (2.1) Net changes in uncertain tax positions (5.6) (2.2) (1.7) Difference in foreign statutory rates (8.2) 1.0 1.8 U.S. tax on foreign earnings (GILTI and Subpart F, net of FTC) (0.9) (2.2) — Change in blended statutory rate (c) — 23.2 0.2 Interest on tax payments/receipts 10.1 — — Other (0.6) 1.2 (0.2) Effective income tax rate on continuing operations (3.8) % 41.9 % 62.0 % —————————————— (a) As part of the CARES Act, the Company is able to carry 2019 and 2020 tax NOLs back to tax years when the U.S. federal statutory rate was 35 percent compared with the current 21 percent. The Company recognized a $20 million tax benefit arising from the remeasured increased value of the tax NOLs in 2019 and 2020. (b) The tax benefit for the year ended December 31, 2020 includes an adjustment to reverse a valuation allowance, which was initially recorded for the year ended December 31, 2019, on a DTA generated from a disallowed interest deduction. Under the Internal Revenue Code Section 163(j), U.S. interest is only deductible up to 30 percent of ATI. The disallowed interest deduction can be carried forward indefinitely but will only be realized to the extent the Company has net U.S. interest expense below 30 percent of ATI in any given year after first utilizing its current year interest expense. Based on its projected interest expense and ATI, the Company does not believe it will be able to realize any of the existing suspended interest deductions and, as a result, recorded a full valuation allowance on these DTAs as of December 31, 2019. However, in December of 2019 the AICPA issued TQA 3300.01-02, which asserts that a valuation allowance should only be recognized to the extent that the reversal of existing deferred tax assets and liabilities is not sufficient to realize the disallowed interest carryforward, ignoring material evidence, including the expectation of future earnings or losses and future interest expense. In strict compliance with this TQA, in 2020, the Company reversed all of the valuation allowance on the DTAs generated from disallowed interest through December 31, 2020, resulting in a $14 million increase in the tax benefit, of which $9 million related to recognition of DTAs recorded on December 31, 2019. The continued application of this AICPA guidance is expected to result in future recognition of additional DTAs that the Company believes will not be realized. (c) In 2021, the Company recorded a tax benefit on the remeasurement of the Company’s Canadian DTAs at a higher Canadian blended statutory tax rate. The Canadian statutory rate is higher as a result of changing the allocation of income between the Canadian provinces after the sale of the lumber and newsprint assets. Less significantly, France enacted scheduled decreases to the federal statutory tax rate between 2019 and 2022. The annual impact of remeasuring the French deferred tax liabilities to the scheduled statutory tax rates is also included here. Deferred Taxes Deferred income taxes result from recording revenues and expenses in different periods for financial reporting versus tax reporting. The nature of these temporary differences and the resulting net deferred tax balances follow: December 31, 2022 2021 Deferred tax assets: Canadian net operating losses (a) $ 117,939 $ 115,436 Canadian pool of SR&ED (a) 95,483 94,705 Property, plant and equipment basis differences 110,092 103,877 Tax credit carryforwards (a) 72,238 72,881 Pension, postretirement and other employee benefits 26,533 37,753 Environmental liabilities 38,069 41,218 Deferred interest deductions (a) 25,731 11,388 Other compensation 5,206 4,330 State net operating losses (a) 3,431 4,987 Capitalized costs 9,677 2,259 Other deferred tax assets 21,047 22,641 Total gross deferred tax assets 525,446 511,475 Valuation allowance (a) (71,353) (67,644) Total deferred tax assets, net of valuation allowance (b) 454,093 443,831 Deferred tax liabilities: Property, plant and equipment basis differences (118,072) (105,152) Intangible assets (7,069) (9,245) Prepaid expenses (15,847) (7,059) Other deferred tax liabilities (7,962) (7,741) Total deferred tax liabilities (148,950) (129,197) Net deferred tax asset $ 305,143 $ 314,634 Net deferred tax asset as reflected in consolidated balance sheets: Deferred tax assets $ 322,164 $ 335,119 Deferred tax liabilities (17,021) (20,485) $ 305,143 $ 314,634 —————————————— (a) Further detail of these items as of December 31, 2022 follows: Gross Amount Tax Effected Valuation Allowance Expiration Foreign R&D credit carryforwards $ 39,523 $ 39,523 $ (39,523) 2023-2041 U.S. tax credit carryforwards 32,715 32,715 (21,442) 2023-2032 State net operating losses 72,179 3,431 (1,798) 2023-2042 Canada non-capital losses 505,287 109,585 — 2025-2037 Canadian pool of SR&ED 414,293 95,483 — None Interest limitation carryforward 116,960 25,731 (8,590) None U.S. federal net operating losses 39,783 8,354 — None The Company’s net DTAs include $17 million of disallowed U.S. interest deductions that the Company does not believe will be realized. This asset increased $6 million as a result of a tax benefit recognized in the year ended December 31, 2022. In strict compliance with the AICPA’s TQA 3300.01-02, which asserts that certain material evidence regarding the realizability of disallowed U.S. interest deductions should be ignored when assessing the need for a valuation allowance, the Company has not recognized a valuation allowance on this portion of the DTAs generated from disallowed interest. Unrecognized Tax Benefits The Company recognizes the impact of a tax position if it is more likely than not to prevail, based on technical merit, in the case of an audit. As of December 31, 2022, there were several positions resulting in unrecognized tax benefits that, if recognized, would affect income tax expense. A reconciliation of beginning and ending unrecognized tax benefits balances follows: Year Ended December 31, 2022 2021 2020 Balance at beginning of period $ 12,073 $ 11,438 $ 10,555 Decreases related to prior year tax positions (255) (1,330) (2,251) Increases related to prior year tax positions 440 1,019 3,009 Decreases related to current year tax positions (2,386) — — Increases related to current year tax positions 1,143 946 125 Balance at end of period $ 11,015 $ 12,073 $ 11,438 For the year ended December 31, 2022, $13 million of the Company’s unrecognized tax benefits would impact the effective tax rate if recognized. There is a $2 million reduction in unrecognized tax benefits that would impact only the timing of tax deductions and would not impact the tax rate. For the years ended December 31, 2021 and 2020, all unrecognized tax benefits would impact the effective tax rate if recognized. Total interest and penalties recorded in unrecognized tax benefits were $1 million for each of the years presented. As of December 31, 2022, it is reasonably possible that the Company’s unrecognized tax position will change within a range of a decrease of $3 million and an increase of $5 million due to pending tax legislation, new tax regulations, conclusions of tax audits or the expiration of statute of limitations. Tax Statutes In the normal course of business, the Company is regularly audited by tax authorities and is currently under audit in the U.S. and Canada. The following table provides the tax years that remain open to examination by significant taxing jurisdictions: Open Tax Years U.S. 2015-2022 France 2019-2022 Canada 2018-2022 Other Tax Items In 2022, the Company received net cash refunds of $15 million, including interest of $2 million. Several provisions passed in 2017 as part of the Tax Cuts and Jobs Act went into effect in 2022. Certain of these provisions will negatively impact the Company’s U.S. cash taxes in future years. The most impactful of these provisions is the further limitation of U.S. interest deductibility under Internal Revenue Code §163(j). Under this section, Companies may only deduct U.S. interest expenses up to a portion of ATI. Beginning in 2022, ATI was reduced from a tax EBITDA measurement to tax EBIT, which resulted in a significant decrease in U.S. interest deductibility. Additional provisions that impact the Company’s U.S. taxes include the requirement to capitalize and amortize research expenditures and the phase-out of immediate expensing of U.S. capital asset additions.

Segment and Geographical Inform

Segment and Geographical Information	12 Months Ended
	Dec. 31, 2022
Segment Reporting [Abstract]
Segment and Geographical Information	Segment and Geographical Information After the 2021 sale of the lumber and newsprint assets, the Company operates in the following business segments: High Purity Cellulose, Paperboard and High-Yield Pulp. All prior period amounts presented herein have been reclassified to conform to this segment structure. See Note 3 — Discontinued Operations for further information on the sale of the Company’s lumber and newsprint assets. See also Note 1 — Nature of Operations and Basis of Presentation for a description of the operating businesses. Corporate consists primarily of senior management, accounting, information systems, human resources, treasury, tax and legal administrative functions that provide support services to the operating business units. The Company allocates a portion of the cost of maintaining these support functions to its operating units. The Company evaluates the performance of its segments based on operating income. Intersegment sales consist primarily of High-Yield Pulp sales to Paperboard. Intersegment sales prices are at rates that approximate market for the respective operating area. No single customer accounted for 10 percent or more of total sales for the years ended December 31, 2022 and 2021. One customer in the High Purity Cellulose segment represented 10 percent of total sales for the year ended December 31, 2020. Net sales, disaggregated by product line, was comprised of the following: Year Ended December 31, 2022 2021 2020 High Purity Cellulose Cellulose Specialties $ 866,225 $ 711,574 $ 685,177 Commodity Products 354,612 279,307 282,663 Other sales (a) 115,009 100,268 83,463 Total High Purity Cellulose 1,335,846 1,091,149 1,051,303 Paperboard 250,167 208,332 189,882 High-Yield Pulp 159,704 135,676 125,417 Eliminations (28,450) (27,599) (22,768) Net sales $ 1,717,267 $ 1,407,558 $ 1,343,834 —————————————— (a) Other sales include sales of bioelectricity, lignin and other by-products to third parties. Operating results by segment were comprised of the following: Year Ended December 31, 2022 2021 2020 High Purity Cellulose $ 31,498 $ 19,738 $ 6,994 Paperboard 37,158 13,379 17,862 High-Yield Pulp 16,199 6,686 (225) Corporate (58,720) (50,248) (54,996) Operating income (loss) $ 26,135 $ (10,445) $ (30,365) Identifiable assets by segment were as follows: December 31, 2022 2021 High Purity Cellulose $ 1,654,214 $ 1,579,300 Paperboard 112,757 114,391 High-Yield Pulp 50,947 38,147 Corporate 529,610 713,186 Total assets $ 2,347,528 $ 2,445,024 Long-life assets by country were as follows: December 31, 2022 2021 United States $ 747,110 $ 737,710 Canada 723,133 723,662 France 187,645 207,407 Other 110 125 Total long-life assets $ 1,657,998 $ 1,668,904 Depreciation and amortization and capital expenditures by segment were as follows: Year Ended December 31, 2022 2021 2020 Depreciation and amortization: High Purity Cellulose $ 117,017 $ 116,757 $ 116,080 Paperboard 13,130 14,320 15,420 High-Yield Pulp 2,364 2,544 2,528 Corporate 2,065 4,678 4,343 Total depreciation and amortization $ 134,576 $ 138,299 $ 138,371 Capital expenditures: (a) High Purity Cellulose $ 136,866 $ 110,092 $ 67,906 Paperboard 3,413 2,160 1,838 High-Yield Pulp 2,210 2,215 2,127 Corporate 3,790 205 1,621 Total capital expenditures $ 146,279 $ 114,672 $ 73,492 —————————————— (a) Amounts exclude the impact of changes in capital assets purchased on account and government grants. Net sales’ geographical distribution was as follows: Year Ended December 31, 2022 % 2021 % 2020 % United States $ 569,265 33 $ 472,440 34 $ 458,749 34 China 346,026 20 295,515 21 357,091 27 Canada 72,510 4 72,490 5 71,817 5 Japan 149,373 9 118,443 9 119,178 9 Europe 343,058 20 283,685 20 233,535 17 Latin America 23,886 1 18,880 1 12,688 1 Other Asia 181,952 11 130,189 9 73,452 6 All other 31,197 2 15,916 1 17,324 1 Net sales $ 1,717,267 100 $ 1,407,558 100 $ 1,343,834 100

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Commitments The Company leases certain buildings, machinery and equipment under various operating and finance leases. Total rental expense for operating and finance leases amounted to $8 million, $7 million, and $7 million in 2022, 2021 and 2020, respectively. See Note 4 - Leases and Note 9 — Debt and Finance Leases for further information. At December 31, 2022, future minimum payments under purchase obligations were as follows: 2023 $ 142,967 2024 65,867 2025 56,978 2026 55,439 2027 53,583 Thereafter 519,169 Total (a) $ 894,003 ————————————— (a) Primarily consist of payments expected to be made on natural gas, steam energy and wood chips purchase contracts. These obligations are estimates and may vary based on changes in actual price and volume terms. Remaining purchase obligations under the 20-year wood chip and residual fiber supply agreement with GreenFirst total $367 million, or annual payments of $17 million, through the duration of the agreement. Litigation and Contingencies Final Settlement Reached in Dispute with IESO Relating to Investigation of the Kapuskasing Newsprint Facility From the period from 2014 to early 2021, the MACD branch of the IESO, the governmental agency responsible for operating the wholesale electricity market and directing the operation of the bulk electrical system in the province of Ontario, Canada, had been engaged in reviewing the Company's compliance with the published rules that govern the operation of the wholesale electricity market in Ontario, Canada. The inquiry was focused primarily on payments made by IESO to the Company between 2010 and 2019 under market rules in connection with multiple planned, extended and unplanned forced outages that caused extensive downtime, in full or in part, of the Company’s former Kapuskasing, Ontario newsprint facility. In April 2021, the Company and IESO entered into a MOS pursuant to which the parties agreed to fully and finally settle all claims relating to all four of its investigations (whether completed or not) and related orders, judicial review proceedings and underlying disputes. As part of the settlement, the Company agreed to pay a fixed sum of CAD $12 million over a period of 5 years, comprised of an immediate CAD $4.5 million payment and a CAD $7.5 million payment to be spread, on a front-weighted basis, over the next five Duties on Canadian softwood lumber sold to the U.S. The Company previously operated six softwood lumber mills in Ontario and Quebec, Canada, and exported softwood lumber into the U.S. from Canada . In connection with these exports, the Company paid approximately $112 million in softwood lumber duties through August 28, 2021, recorded as expense in the periods incurred. As of December 31, 2022, the Company had a $38 million long-term receivable associated with the USDOC’s December 2020, December 2021 and August 2022 determinations of the revised rates for the 2017, 2018, 2019 and 2020 periods. Preliminary results of th e USDOC’s fourth administrative review were released in January 2023, with final results expected later in 2023. Cash is not expected to return to the Company until final resolution of the softwood lumber dispute, which remains subject to legal challenges and to USDOC administrative review of the remaining 2021 period. As part of the sale of its lumber assets, the Company retained all rights and obligations to softwood duties, generated or incurred through the closing date of the transaction. Other In addition to the above, the Company is engaged in various legal and regulatory actions and proceedings and has been named as a defendant in various lawsuits and claims arising in the ordinary course of its business. While the Company has procured reasonable and customary insurance covering risks normally occurring in connection with its businesses, the Company has in certain cases retained some risk through the operation of self-insurance, primarily in the areas of workers’ compensation, property insurance and general liability. These other lawsuits and claims, either individually or in the aggregate, are not expected to have a material adverse effect on the Company’s financial position, results of operations or cash flows. Guarantees and Other The Company provides financial guarantees as required by creditors, insurance programs and various governmental agencies. As of December 31, 2022, the Company had net exposure of $36 million from various standby letters of credit, primarily for financial assurance relating to environmental remediation, credit support for natural gas and electricity purchases, and guarantees related to foreign retirement plan obligations. These standby letters of credit represent a contingent liability. The Company would only be liable upon its default on the related payment obligations. The letters of credit have various expiration dates and are expected to be renewed as required. The Company had surety bonds of $88 million as of December 31, 2022, primarily to comply with financial assurance requirements relating to environmental remediation and post closure care, to provide collateral for the Company’s workers’ compensation program and to guarantee taxes and duties for products shipped internationally. These surety bonds expire at various dates and are expected to be renewed annually as required. LTF is a venture in which the Company owns 45 percent and its partner, Borregaard ASA, owns 55 percent. The Company is a guarantor of LTF’s financing agreements and, in the event of default, expects it would only be liable for its proportional share of any repayment under the agreements. The Company proportion of the LTF financing agreement guarantee was $33 million at December 31, 2022. The Company has not recorded any liabilities for these financial guarantees in its consolidated balance sheets, either because the Company has recorded the underlying liability associated with the guarantee or the guarantee is dependent on the Company’s own performance and, therefore, is not subject to the measurement requirements or because the Company has calculated the estimated fair value of the guarantee and determined it to be immaterial based upon the current facts and circumstances that would trigger a payment obligation. It is not possible to determine the maximum potential amount of the liability under these potential obligations due to the unique set of facts and circumstances likely to be involved with each provision. The Company currently employs just over 2,500 people in the U.S., Canada and France. As of December 31, 2022, 71 percent of the work force is unionized. As a result, the Company is required to negotiate wages, benefits and other terms with unionized employees collectively. As of December 31, 2022, a collective bargaining agreement covering approximately 660 unionized employees was expired. The employees have continued to work under the terms of the expired contract while negotiations continue. While there can be no assurances, the Company expects to reach agreements with the union. However, a work stoppage could have a material adverse effect on the Company’s business, financial condition and results of operations.

Schedule II - Valuation and Qua

Schedule II - Valuation and Qualifying Accounts	12 Months Ended
	Dec. 31, 2022
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]
Schedule II - Valuation and Qualifying Accounts	Additions Balance at Beginning of Period Charged to Cost and Expenses Charged to Other Accounts Deductions Balance at End of Period Allowance for credit losses December 31, 2022 $ 774 $ 747 $ 27 $ (484) $ 1,064 December 31, 2021 $ 487 $ 346 $ 2 $ (61) $ 774 December 31, 2020 $ 606 $ 108 $ 4 $ (231) $ 487 Allowance for sales returns December 31, 2022 $ 737 $ — $ 45 $ — $ 782 December 31, 2021 $ 759 $ (15) $ — $ (7) $ 737 December 31, 2020 $ 730 $ 156 $ — $ (127) $ 759 Deferred tax asset valuation allowance December 31, 2022 $ 67,644 $ 3,709 $ — $ — $ 71,353 December 31, 2021 $ 81,133 $ (13,489) $ — $ — $ 67,644 December 31, 2020 $ 94,660 $ (13,527) $ — $ — $ 81,133 Self-insurance liabilities December 31, 2022 $ 982 $ (168) $ — $ (336) $ 478 December 31, 2021 $ 1,028 $ 273 $ — $ (319) $ 982 December 31, 2020 $ 1,357 $ 425 $ — $ (754) $ 1,028

Significant Accounting Polici_2

Significant Accounting Policies and Recent Accounting Developments (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The Financial Statements include the accounts and operations of the Company and its wholly owned, majority owned and controlled subsidiaries. The Company applies the equity method of accounting for investments in which it has an ownership interest from 20 percent to 50 percent or exercises significant influence over the related investee’s operations. All intercompany accounts and transactions are eliminated in consolidation. Certain amounts in prior periods have been reclassified to conform with current period presentation. The Financial Statements are prepared in accordance with GAAP and the rules and regulations of the SEC. The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues, expenses and disclosures of contingent assets and liabilities. Because of the inherent uncertainties in using estimates, actual results could differ from those expected as of the reporting date. Management believes that the estimates and assumptions used are reasonable.
Fiscal Year	The Company’s fiscal year end is the last day of the calendar year. For interim reporting periods, the Company uses the last Saturday of the fiscal quarter.
Discontinued Operations	Discontinued Operations As a result of the sale of its lumber and newsprint assets, the Company presents the results for those operations as discontinued operations. Unless otherwise stated, information in these Notes to Financial Statements relates to continuing operations. The Company presents businesses that represent components as discontinued operations when they meet the criteria for held for sale or are sold, and their disposal represents a strategic shift that has, or will have, a major effect on the Company’s operations and financial results. See Note 3 - Discontinued Operations for further information.
Subsequent Events	Subsequent Events In January 2023, the USDOC released the preliminary results of its fourth administrative review of duties applied to Canadian softwood lumber exports to the U.S., which indicate a reduction in rates to a combined 8.2 percent. The Company will adjust its long-term receivable as appropriate when these rates are finalized and issued, which is expected later in 2023. See Note 3 — Discontinued Operations and Note 21 — Commitments and Contingencies for further information.
Translation of Foreign Currency	Translation of Foreign Currency Assets and liabilities of consolidated subsidiaries whose functional currency is other than the USD are translated into USD using currency exchange rates at the balance sheet date. Revenues and expenses are translated using the average currency exchange rates during the period. Foreign currency translation gains and losses are reported as a component of AOCI. Realized and unrealized gains and losses resulting from foreign currency transactions are included in operating results as incurred.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents include time deposits and other investments that are highly liquid with original maturities of three months or less.
Allowance for Expected Credit Losses	Allowance for Expected Credit Losses Trade accounts receivable are stated at the net amount expected to be collected. All customers are granted credit on a short-term basis and related credit risks are considered minimal. The Company maintains an allowance for expected credit losses resulting from the inability of its customers to make required payments. The Company’s allowance is established based on historical patterns of accounts receivable collections and expected losses, including consideration of general economic conditions. Outstanding accounts receivable balances are reviewed quarterly or more frequently when circumstances indicate a review is warranted, such as a significant change in the aging of the Company’s receivables or a customer’s financial condition. Write-offs are recorded at the time a customer receivable is deemed uncollectible and collection efforts have been exhausted.
Inventory	Inventory Finished goods, work-in-process and raw materials inventories are valued at the lower of cost, as determined on the first-in first-out basis, or net realizable value. Manufacturing and maintenance supplies are valued at average cost. Inventory costs include material, labor and manufacturing overhead. The need for a provision for estimated losses from obsolete, excess or slow-moving inventories is reviewed periodically.
Property, Plant and Equipment	Property, Plant and Equipment Depreciation Property, plant and equipment are recorded at cost, including applicable freight, interest, construction and installation costs. High purity cellulose, paperboard and high-yield pulp production-related plant and equipment are depreciated using the units-of-production method. The total units of production used to calculate depreciation expense is determined by factoring annual production days, based on normal production conditions, by the economic useful life of the asset involved. Production-related assets under finance leases are depreciated using the straight-line method over the related lease term. The Company depreciates its non-production assets, including office, lab and transportation equipment, using the straight-line depreciation method over 3 to 25 years. Buildings and land improvements are depreciated using the straight-line method over 15 to 35 years and 5 to 30 years, respectively. Impairment Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate the carrying amount of an asset may not be recoverable. Recoverability of assets that are held and used is measured by net undiscounted cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured as the amount by which the carrying value exceeds the fair value of the assets, which is based on a discounted cash flows model. Assets to be disposed of are reported at the lower of the carrying amount or fair value, less cost to sell.
Asset Retirement Obligations	Asset Retirement Obligations The Company is obligated to close out its operating sites’ landfills in accordance with certain legal requirements and records a liability for these obligations when the fair value can be reasonably estimated. In connection with these obligations, asset retirement liabilities are initially estimated and recorded based on discounted expected cash flows with a corresponding asset, capitalized as part of the related long-lived asset. Initial cost estimates are updated whenever events and circumstances indicate a new estimate is more appropriate. The asset is depreciated on a straight-line basis over the remaining useful life of the related asset. Accretion expense in connection with the discounted liability is also recognized over the same time period. As of December 31, 2022 and 2021, the Company had accrued $11 million and $8 million, respectively, for asset retirement obligations in “other liabilities.” Related depreciation and accretion expenses are included in “other operating expense, net” in the consolidated statements of operations. During 2022, no obligations were incurred or settled: the change in balance was due to a revision in estimated cash flows and less than $1 million of accretion. For the years ended December 31, 2021 and 2020, the accretion related to asset retirement obligations was immaterial.
Capitalized Software	Capitalized Software The Company capitalizes certain costs in connection with obtaining software for internal use. These costs are generally amortized over a period of 5 years, once the assets are ready for their intended use. Amortization expense for software is recorded in “cost of sales” and “selling, general and administrative expenses” in the consolidated statements of operations and totaled $4 million, $7 million and $6 million for the years ended December 31, 2022, 2021 and 2020, respectively.
Maintenance Costs	Maintenance Costs The Company performs scheduled inspections, repairs and maintenance of plant machinery and equipment at the Company’s high purity cellulose, paperboard and high-yield pulp manufacturing facilities during a full plant shutdown. Costs associated with these planned outage periods are referred to as shutdown costs and are incurred to ensure the long-term reliability and safety of the manufacturing operations. Shutdown costs are accounted for using the deferral method, under which expenditures related to shutdown are capitalized when incurred and amortized to production costs on a straight-line basis over the period benefited or the period of time until the next scheduled shutdown, which generally ranges from one year to 18 months. Shutdown costs are classified as operating activities in the consolidated statements of cash flows. As of December 31, 2022 and 2021, the Company had $23 million and $19 million, respectively, in shutdown costs capitalized in “prepaid and other current assets” in the consolidated balance sheets.
Emission Allowances	Emissions Allowances The Company is subject to numerous international, federal and state-level rules, initiatives and proposals that address domestic and global climate issues, including those governing emissions. In order to comply with certain of these regulations and ordinances, the Company is allotted certain allowances or credits by governing authorities to offset the obligations created by the Company’s operations. There is no value assigned to the government-allotted emissions allowances recorded on the consolidated balance sheets. Income or expense from the sale or purchase of emission allowances are recognized within “cost of sales” in the consolidated statements of operations. During the years ended December 31, 2022, 2021 and 2020, the Company recorded $12 million, $12 million and $2 million, respectively, of sales of excess emission allowances associated with our Tartas, France operations.
Research and Development Expenses	Research and Development Expenses R&D capabilities and activities are primarily focused on the High Purity Cellulose segment. These efforts are directed at further developing products and technologies, including improving the quality of cellulose fiber grades, improving manufacturing efficiency and environmental controls and reducing fossil fuel consumption. R&D expenses were $7 million for each of the years ended December 31, 2022, 2021 and 2020.
Intangible Assets	Intangible Assets The Company has definite-life intangible assets which it acquired through a business combination. The definite-life intangible assets consist of customer lists and trade-names and are amortized over their estimated useful lives generally for periods ranging from 8 to 15 years. The Company evaluates the recovery of its definite-life intangible assets by comparing the net carrying value of the asset group to the undiscounted net cash flows expected to be generated from the use and eventual disposition of that asset group when events or changes in circumstances indicate that its carrying amount may not be recoverable. If the carrying amount of the asset group is not recoverable, the fair value of the asset group is measured, and, if the carrying amount exceeds the fair value, an impairment loss is recognized.
Equity Method Investments	Equity Method Investments Anomera, Inc . The Company is an investor in Anomera, a Canadian start-up corporation headquartered in Montreal, Quebec. Anomera manufactures CNC, a patented, biodegradable product, with uses in the cosmetics industry and various other industrial applications, including concrete, inks and pigments, polymer composites, coatings and adhesives industries. Anomera has a product development lab in Mississauga, Ontario and a production facility on the Company’s Temiscaming site that was constructed during 2021. In exchange for voting and non-voting interests, the Company has invested a total of $12 million in Anomera through December 31, 2022. The Company and Anomera have entered into various service, leasing and supply agreements to support Anomera’s operations at the production facility. The Company has a 44 percent voting interest in Anomera and is able to exercise significant influence, but not control, as it does not have the ability to direct the decisions that most significantly impact its economic performance. The Company has evaluated this investment and has concluded it is not a variable interest entity. The Company accounts for this investment under the equity method of accounting and records its share of net earnings and losses on the investment in “equity in loss of equity method investment” in the consolidated statements of operations. During the years ended December 31, 2022, 2021 and 2020, the Company recorded losses of $3 million, $2 million and $1 million, respectively, on its equity investment in Anomera. There are no financing agreements at Anomera for which the Company is liable. LignoTech Florida LLC The Company holds a 45 percent interest in LTF, a joint venture accounted for under the equity method of accounting. Borregaard ASA, a public company in Norway traded on the Oslo Exchange, owns the remaining 55 percent interest. LTF purchases sulfite liquor from the Company’s Fernandina Beach, Florida plant and converts it to purified lignins and ligno-sulfonates, which are used in concrete, textile dyes, pesticides, batteries and other products. The Company recorded $20 million, $14 million and $7 million of lignin sales to the LTF joint venture during the years ended December 31, 2022, 2021 and 2020, respectively. The Company records its share of net earnings and losses on the investment in “other operating expense, net” in the consolidated statements of operations. During the years ended December 31, 2022, 2021 and 2020, the Company recorded losses of $3 million, $2 million and $4 million, respectively, on its equity investment in LTF. See Note 18 — Other Operating Expense, Net for further information. The Company is liable for certain financing agreements related to LTF. See Note 21 — Commitments and Contingencies for further information.
Revenue Recognition and Measurement	Revenue Recognition and Measurement The Company accounts for revenue in accordance with ASC Topic 606, Revenue from Contracts with Customers. The core principle of ASC 606 is that a company should recognize revenue when it transfers control of goods or services to customers for an amount that reflects the consideration to which the company expects to be entitled to in exchange for those goods or services. Revenue is recognized when performance obligations under the terms of a contract with a customer are satisfied. The majority of the Company’s contracts have a single performance obligation to transfer products. Accordingly, it recognizes revenue when control has been transferred to the customer. Generally, control passes upon delivery to a location in accordance with terms and conditions of the sale. Changes in customer contract terms and conditions, as well as the timing of orders and shipments, may have an impact on the timing of revenue recognition. Revenue is measured as the amount of consideration the Company expects to receive in exchange for transferring its products and is generally based upon contractual arrangements with customers or published indices. The Company sells its products both directly to customers and through distributors and agents typically under agreements with payment terms less than 90 days. The Company elected to account for shipping and handling as activities to fulfill the promise to transfer the goods. As such, shipping and handling costs incurred are recorded in cost of sales. In addition, the Company has excluded from net sales any value-add, sales and other taxes which are collected concurrent with its revenue-producing activities. The nature of the Company’s contracts may give rise to variable consideration, which may be constrained, including sales volume-based rebates to customers. The Company estimates the level of sales volumes based on anticipated purchases at the beginning of the period and records a rebate accrual for each purchase toward the requisite rebate volume. These estimated rebates are included in the transaction price as a reduction to net sales. The Company has certain contracts which contain performance obligations which are not significant in the context of the contract with the customer and have elected not to assess whether these promised goods or services are performance obligations. The Company did not have any material contract assets or contract liabilities as of December 31, 2022 or 2021.
Environmental Costs	Environmental Costs The Company has established liabilities to assess, remediate, maintain and monitor sites related to disposed operations from which no current or future benefit is discernible. These obligations are established based on projected spending over the next 20 years and require significant estimates to determine the proper amount at any point in time. The projected period, from 2023 through 2043, reflects the time during which potential future costs are both estimable and probable. As new information becomes available, these cost estimates are updated and the recorded liabilities are adjusted appropriately. Environmental liabilities are accounted for on an undiscounted basis and are reflected in current and non-current liabilities for disposed operations in the consolidated balance sheets.
Employee Benefit Plans	Employee Benefit Plans The determination of expense and funding requirements for the Company’s defined benefit pension and postretirement health care and life insurance plans are largely based on a number of actuarial assumptions. The key assumptions include discount rate, return on assets, salary increases, health care cost trends, mortality rates, longevity and service lives of employees. The components of periodic pension and post retirement costs, other than service costs, are presented separately outside of operating income in “other components of pension and OPEB, excluding service costs” on the consolidated statements of operations. The service cost component of net periodic benefit cost is presented in “cost of sales” and “selling, general and administrative expense,” which correlates with the related employee compensation costs arising from services rendered during the period. Only the service cost component of the net periodic benefit cost is eligible for capitalization in assets. Changes in the funded status of the Company’s plans are recorded through comprehensive income in the year in which the changes occur. Actuarial gains and losses, which occur when actual experience differs from actuarial assumptions, are reflected in stockholders’ equity, net of taxes. If actuarial gains and losses exceed ten percent of the greater of plan assets or plan liabilities, the Company will amortize them over the average future service period of employees.
Income Taxes	Income Taxes The Company uses the asset and liability method of accounting for income taxes. Under this method, deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of assets and liabilities and their respective tax bases, operating loss carryforwards and tax credit carryforwards. Deferred tax assets and liabilities are measured pursuant to tax laws using rates expected to apply to taxable income in the years in which the temporary differences are expected to be recovered or settled. The Company records a valuation allowance to reduce the carrying amounts of DTAs if it is more likely than not that such DTAs will not be realized, with the exception of DTAs for suspended U.S. interest deductions, which do not have a full valuation allowance in accordance with specific AICPA guidance. See Note 19 — Income Taxes for further information.
Recent Accounting Developments	Recent Accounting Developments There have been no newly issued or adopted accounting pronouncements impacting the Financial Statements during 2022.
Fair Value Measurements	Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants at the measurement date. A three-level hierarchy prioritizes the inputs used to measure fair value as follows: Level 1 — Quoted prices in active markets for identical assets or liabilities. Level 2 — Observable inputs other than quoted prices included in Level 1, such as quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, or other inputs that are observable or can be corroborated by observable market data. Level 3 — Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. This includes certain pricing models, discounted cash flows methodologies and similar techniques that use significant unobservable inputs. The valuation methodology used for measuring the fair value of these asset categories was as follows: Mutual funds and Collective trusts — Net asset value in an observable market. Corporate bonds — Valued using pricing models maximizing the use of observable inputs for similar securities. This includes basing value on yields currently available on comparable securities of issuers with similar credit ratings. U.S. government securities — Valued using pricing models maximizing the use of observable inputs for similar securities. Common collective trust funds — Common collective trusts are measured at NAV per share, as a practical expedient for fair value, as provided by the Plan trustee. The NAV is calculated by determining the fair value of the fund’s underlying assets, deducting its liabilities, and dividing by the units outstanding as of the valuation date. These funds are not publicly traded; however, in the majority of cases the unit price calculation is based on observable market inputs of the funds’ underlying assets.
Fair Value of Financial Instruments	The Company uses the following methods and assumptions in estimating the fair value of its financial instruments: Cash and cash equivalents — Cash and cash equivalents are all highly liquid investments purchased with an original or remaining maturity of three months or less at the date of purchase and the carrying amount is equal to fair market value. The Company had investments in money market and similar funds of $25 million and $22 million as of December 31, 2022 and 2021, respectively, measured using level 1 inputs. Debt — The fair value of fixed rate debt is based upon quoted market prices for debt with similar terms and maturities. The variable rate debt adjusts with changes in the market rate, therefore the carrying value approximates fair value. Investment in GreenFirst shares — The Company received 28.7 million shares of GreenFirst common stock in connection with the sale of the lumber and newsprint assets to GreenFirst, which the Company was required to hold for a minimum of six months following the close of the transaction. Accordingly, prior to February 28, 2022, the fair value of these shares reflected a DLOM given the restriction on sale by the Company. The primary inputs in the fair value estimate during the minimum holding period were expected term, dividend yield, volatility and risk-free rate. All inputs to the DLOM were observable. In May 2022, the Company sold the 28.7 million common shares for $43 million.

Significant Accounting Polici_3

Significant Accounting Policies and Recent Accounting Developments (Tables)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Schedule of Definite-Lived Intangible Assets	The Company’s definite-lived intangible assets were as follows: December 31, 2022 Gross Carrying Amount Accumulated Amortization Net Carrying Amount Weighted Average Remaining Life Customer Lists $ 51,680 $ (32,914) $ 18,766 2.9 years Trade Names 8,604 (2,947) 5,657 9.9 years Total Definite-Lived Intangibles $ 60,284 $ (35,861) $ 24,423 4.5 years December 31, 2021 Gross Carrying Amount Accumulated Amortization Net Carrying Amount Weighted Average Remaining Life Customer Lists $ 51,680 $ (26,481) $ 25,199 3.9 years Trade Names 8,604 (2,371) 6,233 10.9 years Total Definite-Lived Intangibles $ 60,284 $ (28,852) $ 31,432 5.3 years
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense	The following table presents the estimated future amortization expense related to intangible assets held as of December 31, 2022: 2023 $ 7,009 2024 7,009 2025 6,473 2026 575 2027 575 Thereafter 2,782 Total $ 24,423

Discontinued Operations (Tables

Discontinued Operations (Tables)	12 Months Ended
	Dec. 31, 2022
Discontinued Operations and Disposal Groups [Abstract]
Schedule of Discontinued Operations	Income (loss) from discontinued operations was comprised of the following: Year Ended December 31, 2022 2021 2020 Net sales (a) $ — $ 442,583 $ 395,065 Cost of sales 155 (236,670) (320,710) Gross margin 155 205,913 74,355 Selling, general and administrative expenses and other 16,808 (27,119) (16,916) Operating income 16,963 178,794 57,439 Interest expense (b) (13) (7,294) (8,698) Other non-operating income — 967 3,457 Income from discontinued operations before income taxes 16,950 172,467 52,198 Income tax expense (4,492) (60,400) (14,282) Income from discontinued operations, net of taxes 12,458 112,067 37,916 Gain on sale of discontinued operation, pre-tax — 8,751 956 Income tax expense on gain — (4,635) (248) Gain on sale of discontinued operations, net of tax — 4,116 708 Income from discontinued operations $ 12,458 $ 116,183 $ 38,624 —————————————— (a) Net of intercompany sales of $31 million and $44 million for 2021 and 2020, respectively. There were no intercompany sales in 2022. (b) Allocated based on the total portion of debt not attributable to other operations repaid as a result of the transaction. Other discontinued operations information included the following: Year Ended December 31, 2022 2021 2020 Depreciation and amortization $ — $ 3,172 $ 13,045 Capital expenditures — 9,607 14,039

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2022
Leases [Abstract]
Schedule of Components of Lease Expense	The Company’s operating and finance lease cost were comprised of the following: Year Ended December 31, 2022 2021 2020 Operating Leases $ 7,751 $ 6,049 $ 6,034 Finance Leases: Amortization of ROU assets 377 352 328 Interest 138 163 187 Total lease cost $ 8,266 $ 6,564 $ 6,549
Schedule of Balance Sheet Components	The Company’s consolidated balance sheets included the following operating lease assets and liabilities: December 31, Balance Sheet Location 2022 2021 ROU assets Other assets $ 15,623 $ 18,316 Lease liabilities, current Accrued and other current liabilities 4,741 6,050 Lease liabilities, non-current Other liabilities 11,399 12,551
Schedule of Operating Lease Maturity	Operating lease maturities as of December 31, 2022 were as follows: 2023 $ 5,926 2024 3,719 2025 2,816 2026 2,118 2027 1,554 Thereafter 5,624 Total minimum lease payments 21,757 Less: imputed interest (5,617) Present value of future minimum lease payments $ 16,140

Accounts Receivable, Net (Table

Accounts Receivable, Net (Tables)	12 Months Ended
	Dec. 31, 2022
Receivables [Abstract]
Schedule of Accounts Receivable, Net	Accounts receivable, net included the following: December 31, 2022 2021 Accounts receivable, trade $ 171,144 $ 131,371 Accounts receivable, other (a) 41,446 51,007 Allowance for credit loss (1,064) (774) Accounts receivable, net $ 211,526 $ 181,604 —————————————— (a) Consists primarily of value-added/consumption taxes, grants receivable and accrued billings due from government agencies.

Inventory (Tables)

Inventory (Tables)	12 Months Ended
	Dec. 31, 2022
Inventory Disclosure [Abstract]
Schedule of Inventory	Inventory included the following: December 31, 2022 2021 Finished goods $ 198,931 $ 175,832 Work-in-progress 5,230 6,533 Raw materials 52,967 41,974 Manufacturing and maintenance supplies 8,206 6,352 Inventory $ 265,334 $ 230,691

Property, Plant and Equipment_2

Property, Plant and Equipment, Net (Tables)	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Schedule of Property, Plant and Equipment, Net	Property, plant and equipment, net included the following: December 31, 2022 2021 Land and land improvements $ 37,346 $ 34,831 Buildings 257,592 254,929 Machinery and equipment 2,515,827 2,435,508 Other 5,265 4,995 Construction in progress 57,136 58,341 Property, plant and equipment 2,873,166 2,788,604 Accumulated depreciation (1,721,898) (1,642,442) Property, plant and equipment, net $ 1,151,268 $ 1,146,162

Accrued and Other Current Lia_2

Accrued and Other Current Liabilities (Tables)	12 Months Ended
	Dec. 31, 2022
Payables and Accruals [Abstract]
Schedule of Accrued and Other Current Liabilities	Accrued and other current liabilities included the following: December 31, 2022 2021 Accrued customer incentives $ 28,702 $ 26,726 Accrued payroll and benefits 13,763 13,363 Accrued interest 18,877 19,153 Accrued income taxes 9,321 9,210 Accrued property and other taxes 3,065 4,074 Deferred revenue (a) 21,645 22,518 Other current liabilities (b) 68,996 41,080 Accrued and other current liabilities $ 164,369 $ 136,124 —————————————— (a) Included at both December 31, 2022 and 2021 was CAD $25 million (USD $18 million and $20 million, respectively) associated with funds received in 2021 for the CEWS. All CEWS claims are subject to mandatory audit. The Company will recognize amounts from these claims in income at the time there is sufficient evidence that it will not be required to repay such amounts. (b) Included at December 31, 2022 was $30 million of energy-related payables associated with Tartas facility operations.

Debt and Finance Leases (Tables

Debt and Finance Leases (Tables)	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Schedule of Debt	Debt and finance leases included the following: December 31, 2022 2021 ABL Credit Facility due 2025, $130 million available and bearing interest of 6.64% (4.39% LIBOR plus 2.25%) at December 31, 2022 $ — $ — 7.625% Senior Secured Notes due 2026 475,000 475,000 5.50% Senior Notes due 2024 322,675 369,185 5.50% CAD-based term loan due 2028 36,585 65,451 Other loans (a) 19,598 18,280 Short-term factoring facility-France 3,773 7,118 Finance lease obligations 1,760 2,138 Total principal payments due 859,391 937,172 Less: debt premium, original issue discount and issuance costs (6,266) (8,461) Total debt 853,125 928,711 Less: debt due within one year (14,617) (37,680) Long-term debt $ 838,508 $ 891,031 —————————————— (a) Consist of loans for energy and bioethanol projects in France.
Schedule of Debt and Finance Lease Payments	Future debt and finance lease payments as of December 31, 2022 included: Finance Lease Minimum Lease Payments Interest Net Present Value Debt Principal Payments 2023 $ 515 $ 110 $ 405 $ 14,212 2024 515 81 434 333,733 2025 515 50 465 10,938 2026 472 16 456 485,318 2027 — — — 8,210 Thereafter — — — 5,220 Total debt and finance lease payments due $ 2,017 $ 257 $ 1,760 $ 857,631

Environmental Liabilities (Tabl

Environmental Liabilities (Tables)	12 Months Ended
	Dec. 31, 2022
Environmental Remediation Obligations [Abstract]
Schedule of Activity for Environmental Liabilities	The following table presents the activity of the Company’s environmental liabilities, including those of specific sites where current estimates exceed 10 percent of the total liabilities for disposed operations at December 31, 2022, 2021 or 2020: December 31, 2020 Liability Payments Increase (Decrease) to Liability (a) December 31, 2021 Liability Payments Increase (Decrease) to Liability (a) December 31, 2022 Liability Port Angeles, Washington $ 54,004 $ (1,563) $ 123 $ 52,564 $ (558) $ 648 $ 52,654 Augusta, Georgia 21,095 (877) 902 21,120 (1,069) 1,051 21,102 Baldwin, Florida 16,422 (429) 369 16,362 (431) 256 16,187 East Point, Georgia 16,902 (887) 1,244 17,259 (889) 1,699 18,069 All other sites 63,256 (2,800) 3,461 63,917 (1,514) 266 62,669 Total 171,679 $ (6,556) $ 6,099 171,222 $ (4,461) $ 3,920 170,681 Current portion (8,684) (11,303) (10,732) Non-current portion $ 162,995 $ 159,919 $ 159,949 —————————————— (a) Included in the increase (decrease) to liability during the year ended December 31, 2022 was a $1 million increase due to foreign currency fluctuations. The liability as of December 31, 2021 was not significantly impacted by foreign currency fluctuations.

Derivative Instruments (Tables)

Derivative Instruments (Tables)	12 Months Ended
	Dec. 31, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Hedging Instruments, Statements of Operations	The effect of derivative instruments designated as cash flow hedges, the related changes in AOCI and the gains and losses in income were as follows: Derivatives Designated as Gain (Loss) Recognized in OCI Gain (Loss) Reclassified from AOCI into Income Location on Statements of Operations December 31, 2022 Interest rate swaps $ — $ — Interest expense Foreign currency contracts — — Other operating expense, net Foreign currency contracts — — Cost of sales Foreign currency contracts — — Interest income and other income (expense), net December 31, 2021 Interest rate swaps $ — $ — Interest expense Foreign currency contracts — — Other operating expense, net Foreign currency contracts — 4,088 Cost of sales Foreign currency contracts — (397) Interest income and other income (expense), net December 31, 2020 Interest rate swaps $ (2,027) $ (2,666) Interest expense Foreign currency contracts (13,045) 702 Other operating expense, net Foreign currency contracts 6,481 (6,481) Cost of sales Foreign currency contracts (197) (918) Interest income and other income (expense), net
Schedule of Other Derivatives Not Designated as Hedging Instruments, Statement of Financial Performance	The effects of derivative instruments not designated as hedging instruments on the statements of operations were as follows: Derivatives Not Designated as Hedging Instruments Statements of Operations Location Year Ended December 31, 2022 2021 2020 Foreign exchange contracts Other operating expense, net $ — $ — $ (703)
Schedule of Unrealized Gain (Loss) in AOCI	The unrealized gain (loss) in AOCI related to hedge derivatives is presented below: December 31, 2022 2021 Foreign exchange cash flow hedges, net of tax $ (567) $ (847)

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2022
Fair Value Disclosures [Abstract]
Schedule of Fair Value, by Balance Sheet Grouping	The following table presents the carrying amount, estimated fair values and categorization under the fair value hierarchy for financial instruments held by the Company, using market information and what management believes to be appropriate valuation methodologies: December 31, 2022 December 31, 2021 Carrying Amount Fair Value Carrying Amount Fair Value Assets: Level 1 Level 2 Level 1 Level 2 Cash and cash equivalents Cash $ 127,288 $ 127,288 $ — $ 231,607 $ 231,607 $ — Money market and similar funds 24,515 24,515 — 21,700 21,700 — Investment in GreenFirst equity securities — — — 38,510 — 38,510 Liabilities: (a) Fixed-rate long-term debt $ 847,591 $ — $ 838,502 $ 919,455 $ — $ 964,308 —————————————— (a) Excludes finance lease obligations.
Schedule of Fair Value Measurement Inputs and Valuation Techniques	The following are the key inputs at each measurement date: (not in thousands) December 31, 2021 At closing of transaction Expected Term 0.16 years 0.5 years Risk-free rate 0.10 % 0.20 % Dividend yield — — Volatility 73.77 % 92.04 % DLOM 6.77 % 14.38 %

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Income (Loss) (Tables)	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
Schedule of Accumulated Other Comprehensive Income (Loss)	Year Ended December 31, 2022 2021 2020 Unrecognized components of employee benefit plans, net of tax: Balance, beginning of year $ (76,849) $ (146,614) $ (126,638) Other comprehensive gain (loss) before reclassifications 38,105 63,147 (37,515) Income tax on other comprehensive gain (loss) (9,229) (13,365) 8,940 Reclassifications to earnings: (a) Pension settlement loss (gain) (b) — 7,618 (2,548) Amortization of losses 5,534 15,491 12,838 Amortization of prior service costs 25 550 564 Income tax on reclassifications (1,280) (6,649) (2,255) Plans included in sale of assets to GreenFirst — 4,012 — Income tax on plans included in sale of assets to GreenFirst — (1,039) — Net comprehensive gain (loss) on employee benefit plans, net of tax 33,155 69,765 (19,976) Balance, end of year (43,694) (76,849) (146,614) Unrealized gain on derivative instruments, net of tax: Balance, beginning of year (847) 1,834 1,290 Other comprehensive income before reclassifications — — (8,788) Income tax on other comprehensive income — — 2,171 Reclassifications to earnings: (c) Interest rate contracts — — 2,666 Foreign exchange contracts 323 (3,691) 6,697 Income tax on reclassifications (43) 1,010 (2,202) Net comprehensive gain (loss) on derivative instruments, net of tax 280 (2,681) 544 Balance, end of year (c) (567) (847) 1,834 Foreign currency translation: Balance, beginning of year (6,774) 11,145 (13,879) Foreign currency translation, net of tax effects of $0, $0, and $0 (d) (12,763) (17,919) 25,024 Balance, end of year (19,537) (6,774) 11,145 Accumulated other comprehensive loss, end of year $ (63,798) $ (84,470) $ (133,635) —————————————— (a) The AOCI components for defined benefit pension and post-retirement plans are included in the computation of net periodic pension cost. See Note 17 — Employee Benefit Plans for further information. (b) During 2021, the Company purchased annuity contracts from a third-party insurance company who assumed responsibility for future pension benefits for certain participants in its U.S. defined benefit plan and recorded a loss of $6 million on the settlement and de-recognition of the projected benefit obligation. Additionally, the Company continued the process of winding up certain Canadian pension plans and as a result recorded a settlement loss of $2 million. During 2020, the Company finalized the wind up process of certain Canadian pension plans and as a result recorded a settlement gain of $3 million. See Note 17 — Employee Benefit Plans for further information. (c) Reclassifications of interest rate contracts are recorded in interest expense. Reclassifications of foreign currency exchange contracts are recorded in “cost of sales,” “other operating income” or non-operating income as appropriate. Additional details about the reclassifications related to derivative instruments is included in Note 11 — Derivative Instruments for further information. (d) Foreign currency translation is net of tax effects of zero for all periods presented as the French operations are taxed on the foreign functional currency, not the translated Company’s reporting currency.

Earnings per Common Share (Tabl

Earnings per Common Share (Tables)	12 Months Ended
	Dec. 31, 2022
Earnings Per Share [Abstract]
Schedule of Earnings Per Share	The following table provides details of the calculations of basic and diluted earnings per common share (share and per share amounts not in thousands): Year Ended December 31, 2022 2021 2020 Loss from continuing operations attributable to common stockholders $ (27,377) $ (49,769) $ (38,069) Income from discontinued operations 12,458 116,183 38,624 Net income (loss) available for common stockholders $ (14,919) $ 66,414 $ 555 Shares used in determining basic earnings per common share 63,910,010 63,645,245 63,241,197 Dilutive effect of: Stock options — — — Performance and restricted shares — — — Shares used in determining diluted earnings per common share 63,910,010 63,645,245 63,241,197 Basic earnings per common share Loss from continuing operations $ (0.42) $ (0.78) $ (0.60) Income from discontinued operations 0.19 1.83 0.61 Net income (loss) $ (0.23) $ 1.05 $ 0.01 Diluted earnings per common share Loss from continuing operations $ (0.42) $ (0.78) $ (0.60) Income from discontinued operations 0.19 1.83 0.61 Net income (loss) $ (0.23) $ 1.05 $ 0.01
Schedule of Antidilutive Securities Excluded from Computation of Diluted Earnings Per Share	Anti-dilutive instruments excluded from the computation of diluted earnings per share were as follows: Year Ended December 31, 2022 2021 2020 Stock options 77,767 111,124 152,281 Performance and restricted shares 3,654,506 2,387,272 2,650,357 Total 3,732,273 2,498,396 2,802,638

Incentive Stock Plans (Tables)

Incentive Stock Plans (Tables)	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Schedule of Stock Option Activity	A summary of the Company’s stock option activity is presented below: (not in thousands) Stock Options Weighted Average Exercise Price Weighted Average Remaining Contractual Term (in years) Aggregate Intrinsic Value Outstanding at January 1, 2022 111,124 $ 39.47 Forfeited — — Exercised — — Expired (33,357) 38.29 Outstanding at December 31, 2022 77,767 $ 39.98 0.6 $ — Options vested and expected to vest 77,767 $ 39.98 0.6 $ — Options exercisable at December 31, 2022 77,767 $ 39.98 0.6 $ —
Schedule of Additional Information for Stock Options Granted to Employees	Additional information pertaining to stock options granted to employees is presented below: Year Ended December 31, 2022 2021 2020 Intrinsic value of options exercised $ — $ — $ — Fair value of options vested — — —
Schedule of Activity for Restricted Shares Granted to Employees	The following table summarizes the activity of restricted stock and stock units granted to employees: Year Ended December 31, 2022 2021 2020 Restricted stock and stock units granted (not in thousands) 1,328,931 561,025 426,469 Weighted average price of restricted stock or units granted (not in thousands) $ 5.50 $ 9.71 $ 3.73 Intrinsic value of restricted stock and units outstanding $ 16,297 $ 5,296 $ 5,405 Fair value of restricted stock and units vested $ 3,772 $ 4,412 $ 4,420
Schedule of Restricted Stock Activity	The Company’s restricted stock and stock units activity is summarized below: (not in thousands) Restricted Stock and Stock Unit Awards Weighted Average Grant Date Fair Value Outstanding at January 1, 2022 927,556 $ 8.72 Granted 1,328,931 5.50 Forfeited (186,128) 5.81 Vested (372,772) 10.12 Outstanding at December 31, 2022 1,697,587 $ 6.21
Schedule of Activity for Performance Shares Granted to Employees	The following table summarizes the activity of the Company’s performance-based stock units awarded to its employees: Year Ended December 31, 2022 2021 2020 Common shares of stock reserved for performance-based stock units (not in thousands) 2,861,963 534,172 980,641 Weighted average fair value of performance-based stock units granted (not in thousands) $ 6.21 $ 12.29 $ 14.98 Intrinsic value of outstanding performance-based stock units $ 18,786 $ 8,335 $ 4,572
Schedule of Performance Share Activity	The Company’s performance-based stock unit award activity is summarized below: (not in thousands) Performance-Based Stock Unit Awards Weighted Average Grant Date Fair Value Outstanding at January 1, 2022 1,459,716 $ 6.51 Granted 1,144,785 6.21 Forfeited (647,582) 10.37 Vested — — Outstanding at December 31, 2022 1,956,919 $ 6.79
Schedule of Assumptions Used in Fair Value Calculation	The following chart provides a tabular overview of the weighted average assumptions used in calculating the fair value of the awards granted: Year Ended December 31, 2022 2021 2020 Expected volatility 75.0 % 93.0 % 67.8 % Risk-free rate 4.3 % 0.3 % 0.9 %

Employee Benefit Plans (Tables)

Employee Benefit Plans (Tables)	12 Months Ended
	Dec. 31, 2022
Retirement Benefits [Abstract]
Schedule of Changes in Projected Benefit Obligation	The following tables present the changes in the projected benefit obligation and plan assets and reconciles funded status and the amounts recognized in the consolidated balance sheets of the defined benefit pension and postretirement plans: Pension Postretirement 2022 2021 2022 2021 Projected benefit obligation at beginning of year $ 784,426 $ 919,385 $ 36,525 $ 34,417 Service cost 7,906 10,322 1,516 1,437 Interest cost 21,028 17,331 818 650 Actuarial loss (gain) (157,828) (32,221) (7,617) 1,220 Participant contributions 723 818 133 113 Benefits paid (40,220) (43,454) (1,334) (1,808) Settlement — (88,689) — — Curtailment (8,000) — — — Effects of foreign currency exchange rates (13,580) 934 (97) 496 Projected benefit obligation at end of year $ 594,455 $ 784,426 $ 29,944 $ 36,525 Fair value of plan assets at beginning of year $ 658,177 $ 715,267 $ — $ — Actual return on plan assets (101,914) 66,593 — — Employer contributions (a) 3,811 6,857 1,201 1,695 Participant contributions 723 818 133 113 Benefits paid (40,152) (43,454) (1,334) (1,808) Settlement (964) (88,445) — — Effects of foreign currency exchange rates (12,411) 541 — — Fair value of plan assets at end of year $ 507,270 $ 658,177 $ — $ — Funded Status at end of year $ (87,185) $ (126,247) $ (29,944) $ (36,525) —————————————— (a) In 2022, the Company received cash of $3 million related to surplus assets of unwound pension plans.
Schedule of Changes in Fair Value of Plan Assets	The following tables present the changes in the projected benefit obligation and plan assets and reconciles funded status and the amounts recognized in the consolidated balance sheets of the defined benefit pension and postretirement plans: Pension Postretirement 2022 2021 2022 2021 Projected benefit obligation at beginning of year $ 784,426 $ 919,385 $ 36,525 $ 34,417 Service cost 7,906 10,322 1,516 1,437 Interest cost 21,028 17,331 818 650 Actuarial loss (gain) (157,828) (32,221) (7,617) 1,220 Participant contributions 723 818 133 113 Benefits paid (40,220) (43,454) (1,334) (1,808) Settlement — (88,689) — — Curtailment (8,000) — — — Effects of foreign currency exchange rates (13,580) 934 (97) 496 Projected benefit obligation at end of year $ 594,455 $ 784,426 $ 29,944 $ 36,525 Fair value of plan assets at beginning of year $ 658,177 $ 715,267 $ — $ — Actual return on plan assets (101,914) 66,593 — — Employer contributions (a) 3,811 6,857 1,201 1,695 Participant contributions 723 818 133 113 Benefits paid (40,152) (43,454) (1,334) (1,808) Settlement (964) (88,445) — — Effects of foreign currency exchange rates (12,411) 541 — — Fair value of plan assets at end of year $ 507,270 $ 658,177 $ — $ — Funded Status at end of year $ (87,185) $ (126,247) $ (29,944) $ (36,525) —————————————— (a) In 2022, the Company received cash of $3 million related to surplus assets of unwound pension plans.
Schedule of Funded Status	The following tables present the changes in the projected benefit obligation and plan assets and reconciles funded status and the amounts recognized in the consolidated balance sheets of the defined benefit pension and postretirement plans: Pension Postretirement 2022 2021 2022 2021 Projected benefit obligation at beginning of year $ 784,426 $ 919,385 $ 36,525 $ 34,417 Service cost 7,906 10,322 1,516 1,437 Interest cost 21,028 17,331 818 650 Actuarial loss (gain) (157,828) (32,221) (7,617) 1,220 Participant contributions 723 818 133 113 Benefits paid (40,220) (43,454) (1,334) (1,808) Settlement — (88,689) — — Curtailment (8,000) — — — Effects of foreign currency exchange rates (13,580) 934 (97) 496 Projected benefit obligation at end of year $ 594,455 $ 784,426 $ 29,944 $ 36,525 Fair value of plan assets at beginning of year $ 658,177 $ 715,267 $ — $ — Actual return on plan assets (101,914) 66,593 — — Employer contributions (a) 3,811 6,857 1,201 1,695 Participant contributions 723 818 133 113 Benefits paid (40,152) (43,454) (1,334) (1,808) Settlement (964) (88,445) — — Effects of foreign currency exchange rates (12,411) 541 — — Fair value of plan assets at end of year $ 507,270 $ 658,177 $ — $ — Funded Status at end of year $ (87,185) $ (126,247) $ (29,944) $ (36,525) —————————————— (a) In 2022, the Company received cash of $3 million related to surplus assets of unwound pension plans.
Schedule of Amounts Recognized in Consolidated Balance Sheet	Pension Postretirement 2022 2021 2022 2021 Non-current assets $ 8,742 $ 13,376 $ — $ — Current liabilities (4,513) (4,013) (1,787) (1,817) Non-current liabilities (91,414) (135,610) (28,157) (34,708) Net amount recognized $ (87,185) $ (126,247) $ (29,944) $ (36,525)
Schedule of Amounts Recognized in Other Comprehensive Income (Loss)	Net gain (loss) recognized in other comprehensive income for the three years ended December 31 was as follows: Pension Postretirement 2022 2021 2020 2022 2021 2020 Net gain (loss) $ 30,531 $ 64,173 $ (38,178) $ 7,574 $ (1,025) $ 663 Net gains or losses and prior service costs or credits reclassified from other comprehensive income and recognized as a component of pension and postretirement expense for the three years ended December 31 were as follows: Pension Postretirement 2022 2021 2020 2022 2021 2020 Continuing operations: Pension settlement (gain) loss (a) $ — $ 7,618 $ (1,571) $ — $ — $ — Amortization of losses 5,462 15,471 13,084 72 20 (188) Amortization of prior service cost (credit) 147 703 717 (122) (153) (153) Discontinued operations: Pension settlement (gain) loss (a) $ — $ — $ (977) $ — $ — $ — Amortization of losses — — (58) — — — Amortization of prior service cost (credit) — — — — — — —————————————— (a) The year ended December 31, 2020 included settlement gains for Canadian plans in the process of winding-up. During 2021, the Company completed the wind-up of certain Canadian pension plans and began the process of winding up additional Canadian plans, recognizing a loss. In 2021, the Company purchased annuity contracts from a third-party insurance company that assumed responsibility for future pension benefits for certain participants in the Company’s U.S. defined benefit plans and recognized a loss on the settlement and de-recognition of the projected benefit obligation.
Schedule of Net Periodic Benefit Cost Not yet Recognized	Net losses, prior service costs or credits and plan amendments that have not yet been included in pension and postretirement expense and have been recognized as a component of AOCI for the three years ended December 31 were as follows: Pension Postretirement 2022 2021 2020 2022 2021 2020 Prior service cost (credit) $ (1,204) $ (1,455) $ (2,116) $ 757 $ 879 $ 1,032 Net gains (losses) (67,770) (95,470) (187,533) 3,920 (3,547) (1,820) Curtailment 8,000 — — — — — Deferred income tax benefit (expense) 13,750 22,243 43,731 (1,147) 501 90 Accumulated other comprehensive income (loss) $ (47,224) $ (74,682) $ (145,918) $ 3,530 $ (2,167) $ (698)
Schedule of Accumulated and Projected Benefit Obligations	For defined benefit pension plans, the following table presents the projected and accumulated benefit obligations and the fair value of plan assets: December 31, 2022 2021 Projected benefit obligation $ 594,455 $ 784,426 Accumulated benefit obligation 585,404 754,727 Fair value of plan assets 507,270 658,177
Schedule of Net Benefit Costs	The following tables present the components of net pension and postretirement benefit cost that have been recognized in continuing operations for the three years ended December 31: Pension Postretirement 2022 2021 2020 2022 2021 2020 Service cost $ 7,906 $ 10,322 $ 8,985 $ 1,516 $ 1,437 $ 1,234 Interest cost 21,028 17,331 23,573 818 650 855 Expected return on plan assets (32,419) (37,255) (36,786) — — — Amortization of prior service (credit) cost 147 703 717 (122) (153) (153) Amortization of losses 5,553 15,471 13,084 72 20 (188) Pension settlement (gain) loss 964 7,618 (1,571) — — — Other — — — (173) (49) (2,091) Net periodic benefit cost (a) $ 3,179 $ 14,190 $ 8,002 $ 2,111 $ 1,905 $ (343) —————————————— (a) Service cost is included in “cost of sales” or “selling, general and administrative expenses” in the consolidated statements of operations, as appropriate. Interest cost, expected return on plan assets, amortization of prior service cost, amortization of losses and amortization of negative plan amendment are included in non-operating income on the consolidated statements of operations.
Schedule of Assumptions Used	The following table presents the weighted average principal assumptions inherent in the determination of benefit obligations and net periodic benefit cost of the pension and postretirement benefit plans: Pension Postretirement 2022 2021 2020 2022 2021 2020 Assumptions used to determine benefit obligations at December 31: Discount rate 4.95 % 2.82 % 2.48 % 4.93 % 2.77 % 2.50 % Rate of compensation increase 2.66 % 2.65 % 2.70 % 3.53 % 3.90 % 4.12 % Assumptions used to determine net periodic benefit cost for years ended December 31: Discount rate 4.21 % 2.57 % 3.16 % 4.94 % 2.42 % 3.16 % Expected long-term return on plan assets 5.88 % 5.93 % 6.24 % N/A N/A N/A Rate of compensation increase 2.66 % 2.65 % 2.70 % 3.53 % 3.90 % 4.12 %
Schedule of Health Care Cost Trend Rates	The following table sets forth the assumed health care cost trend rates as of period end: Postretirement 2022 2021 U.S. Canada U.S. Canada Health care cost trend rate assumed for next year 6.60 % 6.00 % 7.40 % 6.00 % Rate to which cost trend is assumed to decline (ultimate trend rate) 3.70 % 5.00 % 3.70 % 4.50 % Year that ultimate trend rate is reached 2074 2037 2074 2023-2025
Schedule of Allocation of Plan Assets	The Company’s weighted average defined benefit pension plan asset allocation at December 31, 2022 and 2021, by asset category were as follows: Percentage of Plan Assets 2022 2021 U.S. equity securities 21 % 26 % International equity securities 24 % 24 % U.S. fixed income securities 26 % 27 % International fixed income securities 18 % 17 % Other (a) 11 % 6 % Total 100 % 100 % —————————————— (a) Includes cash balances related to the timing of portfolio management activities. The following tables present, by level within the fair value hierarchy (see Note 12 — Fair Value Measurements ), the assets of the plans: December 31, 2022 Level 1 Level 2 Level 3 Total Mutual funds and Collective trusts $ 126,188 $ — $ — $ 126,188 Corporate bonds — 65,326 — 65,326 U.S. government securities — 36,162 — 36,162 Investments at net asset value: Common collective trust funds 279,594 Total assets at fair value $ 507,270 December 31, 2021 Level 1 Level 2 Level 3 Total Mutual funds and Collective trusts $ 186,584 $ — $ — $ 186,584 Corporate bonds — 49,938 — 49,938 U.S. government securities — 54,823 — 54,823 Investments at net asset value: Common collective trust funds 366,832 Total assets at fair value $ 658,177
Schedule of Expected Benefit Payments	Expected benefit payments for the next ten years were as follows: Pension Benefits Postretirement Benefits 2023 $ 38,492 $ 1,569 2024 38,995 1,576 2025 39,520 1,705 2026 40,057 1,914 2027 40,510 1,988 2028 — 2032 202,794 10,616

Other Operating Expense, Net (T

Other Operating Expense, Net (Tables)	12 Months Ended
	Dec. 31, 2022
Other Income and Expenses [Abstract]
Schedule of Other Operating Expense, Net	Other operating expense, net was comprised of the following: Year Ended December 31, 2022 2021 2020 Environmental liability expense (a) $ (4,903) $ (6,709) $ (5,954) Loss on sale or disposal of property, plant and equipment (3,742) (1,010) (481) Equity income (loss) from joint venture (2,737) (2,048) (3,706) Miscellaneous income (expense) 1,183 (486) (34) Other operating expense, net $ (10,199) $ (10,253) $ (10,175) —————————————— (a) Reflects adjustments to the Company’s estimates of the environmental liability for the assessment, remediation and long-term monitoring and maintenance of the disposed operations sites over the next 20 years and other related costs. See Note 10 — Environmental Liabilities

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Schedule of Provision for Income Taxes	Income tax (expense) benefit from continuing operations consisted of the following: Year Ended December 31, 2022 2021 2020 Current tax (expense) benefit: Federal $ 2,815 $ 2,676 $ 49,940 Foreign (7,511) (4,924) 302 State and other (154) (158) (332) Total current (4,850) (2,406) 49,910 Deferred tax (expense) benefit: Federal 6,635 (5,241) 3,390 Foreign (2,842) 41,962 6,868 State and other 155 373 722 Total deferred 3,948 37,094 10,980 Income tax (expense) benefit $ (902) $ 34,688 $ 60,890
Schedule of Effective Income Tax Rate Reconciliation	The following table reconciles the effective income tax rate on continuing operations to the U.S. federal statutory rate: Year Ended December 31, 2022 2021 2020 U.S. federal statutory income tax rate 21.0 % 21.0 % 21.0 % CARES Act and other tax regulations (a) — (0.8) 20.2 Change in valuation allowance (b) (38.2) (3.6) 13.9 Adjustment to previously filed tax returns 11.3 5.2 6.4 Tax credits (excluding foreign tax credit) 17.8 2.1 2.5 Nondeductible compensation for executives and share-based awards (10.5) (3.0) (2.1) Net changes in uncertain tax positions (5.6) (2.2) (1.7) Difference in foreign statutory rates (8.2) 1.0 1.8 U.S. tax on foreign earnings (GILTI and Subpart F, net of FTC) (0.9) (2.2) — Change in blended statutory rate (c) — 23.2 0.2 Interest on tax payments/receipts 10.1 — — Other (0.6) 1.2 (0.2) Effective income tax rate on continuing operations (3.8) % 41.9 % 62.0 % —————————————— (a) As part of the CARES Act, the Company is able to carry 2019 and 2020 tax NOLs back to tax years when the U.S. federal statutory rate was 35 percent compared with the current 21 percent. The Company recognized a $20 million tax benefit arising from the remeasured increased value of the tax NOLs in 2019 and 2020. (b) The tax benefit for the year ended December 31, 2020 includes an adjustment to reverse a valuation allowance, which was initially recorded for the year ended December 31, 2019, on a DTA generated from a disallowed interest deduction. Under the Internal Revenue Code Section 163(j), U.S. interest is only deductible up to 30 percent of ATI. The disallowed interest deduction can be carried forward indefinitely but will only be realized to the extent the Company has net U.S. interest expense below 30 percent of ATI in any given year after first utilizing its current year interest expense. Based on its projected interest expense and ATI, the Company does not believe it will be able to realize any of the existing suspended interest deductions and, as a result, recorded a full valuation allowance on these DTAs as of December 31, 2019. However, in December of 2019 the AICPA issued TQA 3300.01-02, which asserts that a valuation allowance should only be recognized to the extent that the reversal of existing deferred tax assets and liabilities is not sufficient to realize the disallowed interest carryforward, ignoring material evidence, including the expectation of future earnings or losses and future interest expense. In strict compliance with this TQA, in 2020, the Company reversed all of the valuation allowance on the DTAs generated from disallowed interest through December 31, 2020, resulting in a $14 million increase in the tax benefit, of which $9 million related to recognition of DTAs recorded on December 31, 2019. The continued application of this AICPA guidance is expected to result in future recognition of additional DTAs that the Company believes will not be realized. (c) In 2021, the Company recorded a tax benefit on the remeasurement of the Company’s Canadian DTAs at a higher Canadian blended statutory tax rate. The Canadian statutory rate is higher as a result of changing the allocation of income between the Canadian provinces after the sale of the lumber and newsprint assets. Less significantly, France enacted scheduled decreases to the federal statutory tax rate between 2019 and 2022. The annual impact of remeasuring the French deferred tax liabilities to the scheduled statutory tax rates is also included here.
Schedule of Temporary Differences and Resulting Deferred Tax Liability	The nature of these temporary differences and the resulting net deferred tax balances follow: December 31, 2022 2021 Deferred tax assets: Canadian net operating losses (a) $ 117,939 $ 115,436 Canadian pool of SR&ED (a) 95,483 94,705 Property, plant and equipment basis differences 110,092 103,877 Tax credit carryforwards (a) 72,238 72,881 Pension, postretirement and other employee benefits 26,533 37,753 Environmental liabilities 38,069 41,218 Deferred interest deductions (a) 25,731 11,388 Other compensation 5,206 4,330 State net operating losses (a) 3,431 4,987 Capitalized costs 9,677 2,259 Other deferred tax assets 21,047 22,641 Total gross deferred tax assets 525,446 511,475 Valuation allowance (a) (71,353) (67,644) Total deferred tax assets, net of valuation allowance (b) 454,093 443,831 Deferred tax liabilities: Property, plant and equipment basis differences (118,072) (105,152) Intangible assets (7,069) (9,245) Prepaid expenses (15,847) (7,059) Other deferred tax liabilities (7,962) (7,741) Total deferred tax liabilities (148,950) (129,197) Net deferred tax asset $ 305,143 $ 314,634 Net deferred tax asset as reflected in consolidated balance sheets: Deferred tax assets $ 322,164 $ 335,119 Deferred tax liabilities (17,021) (20,485) $ 305,143 $ 314,634 —————————————— (a) Further detail of these items as of December 31, 2022 follows: Gross Amount Tax Effected Valuation Allowance Expiration Foreign R&D credit carryforwards $ 39,523 $ 39,523 $ (39,523) 2023-2041 U.S. tax credit carryforwards 32,715 32,715 (21,442) 2023-2032 State net operating losses 72,179 3,431 (1,798) 2023-2042 Canada non-capital losses 505,287 109,585 — 2025-2037 Canadian pool of SR&ED 414,293 95,483 — None Interest limitation carryforward 116,960 25,731 (8,590) None U.S. federal net operating losses 39,783 8,354 — None
Schedule of Unrecognized Tax Benefits Roll Forward	A reconciliation of beginning and ending unrecognized tax benefits balances follows: Year Ended December 31, 2022 2021 2020 Balance at beginning of period $ 12,073 $ 11,438 $ 10,555 Decreases related to prior year tax positions (255) (1,330) (2,251) Increases related to prior year tax positions 440 1,019 3,009 Decreases related to current year tax positions (2,386) — — Increases related to current year tax positions 1,143 946 125 Balance at end of period $ 11,015 $ 12,073 $ 11,438
Schedule of Income Tax Examinations	The following table provides the tax years that remain open to examination by significant taxing jurisdictions: Open Tax Years U.S. 2015-2022 France 2019-2022 Canada 2018-2022

Segment and Geographical Info_2

Segment and Geographical Information (Tables)	12 Months Ended
	Dec. 31, 2022
Segment Reporting [Abstract]
Schedule of Reconciliation of Net Sales by Product Line	Net sales, disaggregated by product line, was comprised of the following: Year Ended December 31, 2022 2021 2020 High Purity Cellulose Cellulose Specialties $ 866,225 $ 711,574 $ 685,177 Commodity Products 354,612 279,307 282,663 Other sales (a) 115,009 100,268 83,463 Total High Purity Cellulose 1,335,846 1,091,149 1,051,303 Paperboard 250,167 208,332 189,882 High-Yield Pulp 159,704 135,676 125,417 Eliminations (28,450) (27,599) (22,768) Net sales $ 1,717,267 $ 1,407,558 $ 1,343,834 —————————————— (a) Other sales include sales of bioelectricity, lignin and other by-products to third parties.
Schedule of Reconciliation of Operating Income (Loss)	Operating results by segment were comprised of the following: Year Ended December 31, 2022 2021 2020 High Purity Cellulose $ 31,498 $ 19,738 $ 6,994 Paperboard 37,158 13,379 17,862 High-Yield Pulp 16,199 6,686 (225) Corporate (58,720) (50,248) (54,996) Operating income (loss) $ 26,135 $ (10,445) $ (30,365)
Schedule of Reconciliation of Identifiable Assets	Identifiable assets by segment were as follows: December 31, 2022 2021 High Purity Cellulose $ 1,654,214 $ 1,579,300 Paperboard 112,757 114,391 High-Yield Pulp 50,947 38,147 Corporate 529,610 713,186 Total assets $ 2,347,528 $ 2,445,024
Schedule of Long-lived Assets by Country	Long-life assets by country were as follows: December 31, 2022 2021 United States $ 747,110 $ 737,710 Canada 723,133 723,662 France 187,645 207,407 Other 110 125 Total long-life assets $ 1,657,998 $ 1,668,904
Schedule of Segment Reporting Information, by Segment	Depreciation and amortization and capital expenditures by segment were as follows: Year Ended December 31, 2022 2021 2020 Depreciation and amortization: High Purity Cellulose $ 117,017 $ 116,757 $ 116,080 Paperboard 13,130 14,320 15,420 High-Yield Pulp 2,364 2,544 2,528 Corporate 2,065 4,678 4,343 Total depreciation and amortization $ 134,576 $ 138,299 $ 138,371 Capital expenditures: (a) High Purity Cellulose $ 136,866 $ 110,092 $ 67,906 Paperboard 3,413 2,160 1,838 High-Yield Pulp 2,210 2,215 2,127 Corporate 3,790 205 1,621 Total capital expenditures $ 146,279 $ 114,672 $ 73,492 ——————————————
Schedule of Geographical Distribution of the Company's Sales	Net sales’ geographical distribution was as follows: Year Ended December 31, 2022 % 2021 % 2020 % United States $ 569,265 33 $ 472,440 34 $ 458,749 34 China 346,026 20 295,515 21 357,091 27 Canada 72,510 4 72,490 5 71,817 5 Japan 149,373 9 118,443 9 119,178 9 Europe 343,058 20 283,685 20 233,535 17 Latin America 23,886 1 18,880 1 12,688 1 Other Asia 181,952 11 130,189 9 73,452 6 All other 31,197 2 15,916 1 17,324 1 Net sales $ 1,717,267 100 $ 1,407,558 100 $ 1,343,834 100

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Schedule of Purchase Obligations	At December 31, 2022, future minimum payments under purchase obligations were as follows: 2023 $ 142,967 2024 65,867 2025 56,978 2026 55,439 2027 53,583 Thereafter 519,169 Total (a) $ 894,003 ————————————— (a) Primarily consist of payments expected to be made on natural gas, steam energy and wood chips purchase contracts. These obligations are estimates and may vary based on changes in actual price and volume terms. Remaining purchase obligations under the 20-year wood chip and residual fiber supply agreement with GreenFirst total $367 million, or annual payments of $17 million, through the duration of the agreement.

Nature of Operations and Basi_2

Nature of Operations and Basis of Presentation (Details) - facility	Jan. 31, 2023	Dec. 31, 2022
Segment Reporting Information [Line Items]
Duties payable, combined rate		8.60%
Subsequent Event
Segment Reporting Information [Line Items]
Duties payable, combined rate	8.20%
High Purity Cellulose
Segment Reporting Information [Line Items]
Number of production facilities		4

Significant Accounting Polici_4

Significant Accounting Policies and Recent Accounting Developments - Property, Plant and Equipment (Details)	12 Months Ended
	Dec. 31, 2022
Non-production Assets | Minimum
Property, Plant and Equipment [Line Items]
Useful life	3 years
Non-production Assets | Maximum
Property, Plant and Equipment [Line Items]
Useful life	25 years
Buildings | Minimum
Property, Plant and Equipment [Line Items]
Useful life	15 years
Buildings | Maximum
Property, Plant and Equipment [Line Items]
Useful life	35 years
Land Improvements | Minimum
Property, Plant and Equipment [Line Items]
Useful life	5 years
Land Improvements | Maximum
Property, Plant and Equipment [Line Items]
Useful life	30 years

Significant Accounting Polici_5

Significant Accounting Policies and Recent Accounting Developments - Asset Retirement Obligations (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Asset retirement obligation, noncurrent	$ 11	$ 8
Asset retirement obligation, liabilities incurred	0
Asset retirement obligation, liabilities settled	0
Asset retirement obligation, accretion (less than)	$ 1

Significant Accounting Polici_6

Significant Accounting Policies and Recent Accounting Developments - Capitalized Software (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Capitalized software, amortization period	5 years
Capitalized software, amortization	$ 4	$ 7	$ 6

Significant Accounting Polici_7

Significant Accounting Policies and Recent Accounting Developments - Maintenance Costs (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Capitalized shutdown costs	$ 23	$ 19
Minimum
Property, Plant and Equipment [Line Items]
Capitalized shutdown costs, amortization period	1 year
Maximum
Property, Plant and Equipment [Line Items]
Capitalized shutdown costs, amortization period	18 months

Significant Accounting Polici_8

Significant Accounting Policies and Recent Accounting Developments - Emission Allowances (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Sales of excess emission allowances	$ 12	$ 12	$ 2

Significant Accounting Polici_9

Significant Accounting Policies and Recent Accounting Developments - Research and Development Expenses (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Research and development expense	$ 7	$ 7	$ 7

Significant Accounting Polic_10

Significant Accounting Policies and Recent Accounting Developments - Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Finite-Lived Intangible Assets [Line Items]
Amortization expense of definite-life intangibles	$ 7,000	$ 7,000	$ 7,000
Gross Carrying Amount	60,284	60,284
Accumulated Amortization	(35,861)	(28,852)
Net Carrying Amount	$ 24,423	$ 31,432
Weighted Average Remaining Life	4 years 6 months	5 years 3 months 18 days
Minimum
Finite-Lived Intangible Assets [Line Items]
Amortization period	8 years
Maximum
Finite-Lived Intangible Assets [Line Items]
Amortization period	15 years
Customer Lists
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 51,680	$ 51,680
Accumulated Amortization	(32,914)	(26,481)
Net Carrying Amount	$ 18,766	$ 25,199
Weighted Average Remaining Life	2 years 10 months 24 days	3 years 10 months 24 days
Trade Names
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 8,604	$ 8,604
Accumulated Amortization	(2,947)	(2,371)
Net Carrying Amount	$ 5,657	$ 6,233
Weighted Average Remaining Life	9 years 10 months 24 days	10 years 10 months 24 days

Significant Accounting Polic_11

Significant Accounting Policies and Recent Accounting Developments - Schedule of Intangible Assets Amortization (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
2023	$ 7,009
2024	7,009
2025	6,473
2026	575
2027	575
Thereafter	2,782
Net Carrying Amount	$ 24,423	$ 31,432

Significant Accounting Polic_12

Significant Accounting Policies and Recent Accounting Developments - Equity Method Investments (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule of Equity Method Investments [Line Items]
Income (loss) from equity method investments	$ (2,653)	$ (1,585)	$ (731)
Net sales	1,717,267	1,407,558	1,343,834
Anomera, Inc.
Schedule of Equity Method Investments [Line Items]
Investment in equity method investment	$ 12,000
Ownership percentage	44%
Income (loss) from equity method investments	$ (3,000)	(2,000)	(1,000)
LignoTech Florida
Schedule of Equity Method Investments [Line Items]
Ownership percentage	45%
Income (loss) from equity method investments	$ (3,000)	(2,000)	(4,000)
Net sales	$ 20,000	$ 14,000	$ 7,000
Borregaard | LignoTech Florida
Schedule of Equity Method Investments [Line Items]
Ownership percentage	55%

Significant Accounting Polic_13

Significant Accounting Policies and Recent Accounting Developments - Revenue Recognition (Details)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Typical payment terms (less than)	90 days

Significant Accounting Polic_14

Significant Accounting Policies and Recent Accounting Developments - Environmental Costs (Details)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Environmental loss contingencies term	20 years

Significant Accounting Polic_15

Significant Accounting Policies and Recent Accounting Developments - Employee Benefit Plans (Details)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Threshold for amortization of actuarial gains (losses)	10%

Discontinued Operations - Narra

Discontinued Operations - Narrative (Details) shares in Millions, $ in Millions, $ in Millions	1 Months Ended		3 Months Ended			5 Months Ended	12 Months Ended
	Aug. 31, 2021 USD ($) shares	Aug. 31, 2021 CAD ($) shares	Sep. 24, 2022 USD ($)	Jun. 25, 2022 USD ($)	Mar. 26, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2021	Dec. 31, 2022 USD ($)
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Duties payable, combined rate								8.60%
Duties receivable								$ 38
Lumber and Newsprint Facilities | Discontinued Operations, Disposed of by Sale
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Gross purchase price	$ 232
Proceeds from sale of business	$ 193
Equity interests to be received (in shares) | shares	28.7	28.7
Equity interests to be received	$ 42
Credit note to be issued, receivable	$ 5	$ 8
Credit note to be issued, term which can be offset against amounts owed	5 years	5 years
Gain on disposition of business						$ 4
Net cash outflow from other adjustment settlements					$ 3
Supply term							20 years
Pre tax gain			$ 16
Rights to duty refunds								$ 112
Lumber and Newsprint Facilities | Discontinued Operations, Disposed of by Sale | GreenFirst
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Sale of common shares				$ 43

Discontinued Operations - Incom

Discontinued Operations - Income (Loss) from Discontinued Operations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Income from discontinued operations	$ 12,458	$ 116,183	$ 38,624
Discontinued Operations, Disposed of by Sale | Lumber and Newsprint Facilities
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net sales	0	442,583	395,065
Cost of sales	155	(236,670)	(320,710)
Gross margin	155	205,913	74,355
Selling, general and administrative expenses and other	16,808	(27,119)	(16,916)
Operating income	16,963	178,794	57,439
Interest expense	(13)	(7,294)	(8,698)
Other non-operating income	0	967	3,457
Income from discontinued operations before income taxes	16,950	172,467	52,198
Income tax expense	(4,492)	(60,400)	(14,282)
Income from discontinued operations, net of taxes	12,458	112,067	37,916
Gain on sale of discontinued operation, pre-tax	0	8,751	956
Income tax expense on gain	0	(4,635)	(248)
Gain on sale of discontinued operations, net of tax	0	4,116	708
Income from discontinued operations	12,458	116,183	38,624
Discontinued Operations, Disposed of by Sale | Lumber and Newsprint Facilities | Eliminations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net sales	$ 0	$ 31,000	$ 44,000

Discontinued Operations - Other

Discontinued Operations - Other Discontinued Operations Information (Details) - Discontinued Operations, Disposed of by Sale - Lumber and Newsprint Facilities - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Depreciation and amortization	$ 0	$ 3,172	$ 13,045
Capital expenditures	$ 0	$ 9,607	$ 14,039

Leases - Narrative (Details)

Leases - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Lessee, Lease, Description [Line Items]
Operating lease, weighted average discount rate	8.90%	7.60%
Finance lease, weighted average discount rate	7%	7%
Weighted average remaining lease term, operating leases	5 years 9 months 18 days	5 years 3 months 18 days
Weighted average remaining lease term, finance leases	3 years 9 months 18 days	4 years 10 months 24 days
Operating lease payments	$ 8	$ 6	$ 6
Assets acquired under finance leases	$ 1	$ 2
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Property, plant and equipment, net (Note 7)	Property, plant and equipment, net (Note 7)
Finance Lease, Liability, Statement of Financial Position [Extensible Enumeration]	Long-term debt	Long-term debt
Minimum
Lessee, Lease, Description [Line Items]
Remaining lease term	1 year
Maximum
Lessee, Lease, Description [Line Items]
Remaining lease term	13 years 9 months 18 days

Leases - Components of Lease Ex

Leases - Components of Lease Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Operating Leases
Operating Leases	$ 7,751	$ 6,049	$ 6,034
Finance Leases:
Amortization of ROU assets	377	352	328
Interest	138	163	187
Total lease cost	$ 8,266	$ 6,564	$ 6,549

Leases - Balance Sheet Componen

Leases - Balance Sheet Components (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Leases [Abstract]
ROU assets	$ 15,623	$ 18,316
Lease liabilities, current	4,741	6,050
Lease liabilities, non-current	$ 11,399	$ 12,551
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Other assets	Other assets
Operating Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration]	Accrued and other current liabilities (Note 8)	Accrued and other current liabilities (Note 8)
Operating Lease, Liability, Noncurrent, Statement of Financial Position [Extensible Enumeration]	Other liabilities	Other liabilities

Leases - Lease Maturity (Detail

Leases - Lease Maturity (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Leases [Abstract]
2023	$ 5,926
2024	3,719
2025	2,816
2026	2,118
2027	1,554
Thereafter	5,624
Total minimum lease payments	21,757
Less: imputed interest	(5,617)
Present value of future minimum lease payments	$ 16,140

Accounts Receivable, Net (Detai

Accounts Receivable, Net (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for credit loss	$ (1,064)	$ (774)
Accounts receivable, net	211,526	181,604
Accounts receivable, trade
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable, gross	171,144	131,371
Accounts receivable, other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable, gross	$ 41,446	$ 51,007

Inventory (Details)

Inventory (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Inventory Disclosure [Abstract]
Finished goods	$ 198,931	$ 175,832
Work-in-progress	5,230	6,533
Raw materials	52,967	41,974
Manufacturing and maintenance supplies	8,206	6,352
Inventory	$ 265,334	$ 230,691

Property, Plant and Equipment_3

Property, Plant and Equipment, Net (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Property, plant and equipment	$ 2,873,166	$ 2,788,604
Accumulated depreciation	(1,721,898)	(1,642,442)
Property, plant and equipment, net	1,151,268	1,146,162
Depreciation	124,000	125,000	$ 124,000
Land and land improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment	37,346	34,831
Buildings
Property, Plant and Equipment [Line Items]
Property, plant and equipment	257,592	254,929
Machinery and equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment	2,515,827	2,435,508
Other
Property, Plant and Equipment [Line Items]
Property, plant and equipment	5,265	4,995
Construction in progress
Property, Plant and Equipment [Line Items]
Property, plant and equipment	$ 57,136	$ 58,341

Accrued and Other Current Lia_3

Accrued and Other Current Liabilities (Details) $ in Thousands, $ in Millions	Dec. 31, 2022 USD ($)	Dec. 31, 2022 CAD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2021 CAD ($)
Payables and Accruals [Abstract]
Accrued customer incentives	$ 28,702		$ 26,726
Accrued payroll and benefits	13,763		13,363
Accrued interest	18,877		19,153
Accrued income taxes	9,321		9,210
Accrued property and other taxes	3,065		4,074
Deferred revenue	21,645		22,518
Other current liabilities	68,996		41,080
Accrued and other current liabilities	164,369		136,124
CEWS applied	18,000	$ 25	$ 20,000	$ 25
Accrued energy payable	$ 30,000

Debt and Finance Leases - Summa

Debt and Finance Leases - Summary of Debt (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	May 31, 2014
Debt Instrument [Line Items]
Finance lease obligations	$ 1,760	$ 2,138
Total principal payments due	859,391	937,172
Less: debt premium, original issue discount and issuance costs	(6,266)	(8,461)
Total debt	853,125	928,711
Less: debt due within one year	(14,617)	(37,680)
Long-term debt	838,508	891,031
Line of credit | Short-term factoring facility-France
Debt Instrument [Line Items]
Short-term factoring facility-France	3,773	7,118
Revolving Credit Facility | ABL Credit Facility due 2025, $130 million available and bearing interest of 6.64% (4.39% LIBOR plus 2.25%) at December 31, 2022
Debt Instrument [Line Items]
Borrowing capacity available	$ 130,000
Interest rate	6.64%
Long-term debt, gross	$ 0	0
Revolving Credit Facility | ABL Credit Facility due 2025, $130 million available and bearing interest of 6.64% (4.39% LIBOR plus 2.25%) at December 31, 2022 | LIBOR
Debt Instrument [Line Items]
Variable rate	4.39%
Variable rate, basis spread	2.25%
Senior Notes | 7.625% Senior Secured Notes due 2026
Debt Instrument [Line Items]
Fixed interest rate	7.625%		7.625%
Long-term debt, gross	$ 475,000	475,000
Senior Notes | 5.50% Senior Notes due 2024
Debt Instrument [Line Items]
Fixed interest rate	5.50%			5.50%
Long-term debt, gross	$ 322,675	369,185
Loans | 5.50% CAD-based term loan due 2028
Debt Instrument [Line Items]
Fixed interest rate	5.50%
Long-term debt, gross	$ 36,585	65,451
Loans | Other loans
Debt Instrument [Line Items]
Long-term debt, gross	$ 19,598	$ 18,280

Debt and Finance Leases - Sched

Debt and Finance Leases - Schedule of Maturities of Long-term Debt (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Minimum Lease Payments
2023	$ 515
2024	515
2025	515
2026	472
2027	0
Thereafter	0
Total debt and finance lease payments due	2,017
Interest
2023	110
2024	81
2025	50
2026	16
2027	0
Thereafter	0
Total debt and finance lease payments due	257
Net Present Value
2023	405
2024	434
2025	465
2026	456
2027	0
Thereafter	0
Total debt and finance lease payments due	1,760	$ 2,138
Debt Principal Payments
2023	14,212
2024	333,733
2025	10,938
2026	485,318
2027	8,210
Thereafter	5,220
Total debt and finance lease payments due	$ 857,631

Debt and Finance Leases - Asset

Debt and Finance Leases - Asset Backed Loan due 2025 (Details) - Revolving Credit Facility - ABL Credit Facility due 2025	12 Months Ended
	Dec. 31, 2022 USD ($)
Line of Credit Facility [Line Items]
Maximum borrowing capacity	$ 200,000,000
Gross borrowing capacity	166,000,000
Borrowing capacity available	130,000,000
Amount of letters of credit outstanding	36,000,000
Cash dominion availability threshold	$ 25,000,000
Springing maturity term	121 days
Springing maturity covenant, outstanding principal minimum	$ 30,000,000
Fixed charge coverage ratio	1
Availability threshold	$ 25,000,000

Debt and Finance Leases - 7.625

Debt and Finance Leases - 7.625% Senior Secured Notes due 2026 (Details) - USD ($)	3 Months Ended	12 Months Ended
	Sep. 25, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	May 31, 2014
Debt Instrument [Line Items]
Loss on debt extinguishment		$ (651,000)	$ (1,116,000)	$ 7,841,000
7.625% Senior Secured Notes due 2026 | Senior Notes
Debt Instrument [Line Items]
Fixed interest rate		7.625%		7.625%
Face amount				$ 500,000,000
Offering price				100%
Loss on debt extinguishment	$ 1,000,000			$ 8,000,000
Debt repurchased	$ 25,000,000
Springing maturity term		91 days
Springing maturity covenant, outstanding principal minimum		$ 50,000,000
5.50% Senior Notes due 2024 | Senior Notes
Debt Instrument [Line Items]
Fixed interest rate		5.50%			5.50%
Face amount					$ 550,000,000
Loss on debt extinguishment		$ (1,000,000)	(2,000,000)
Debt repurchased		$ 47,000,000	$ 127,000,000
Redemption price, percentage	103%

Debt and Finance Leases - 5.50%

Debt and Finance Leases - 5.50% Senior Notes Due 2024 (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	May 31, 2014
Debt Instrument [Line Items]
Gain (loss) on debt extinguishment	$ 651,000	$ 1,116,000	$ (7,841,000)
Senior Notes | 5.50% Senior Notes due 2024
Debt Instrument [Line Items]
Interest rate	5.50%			5.50%
Face amount				$ 550,000,000
Gain (loss) on debt extinguishment	$ 1,000,000	2,000,000
Debt repurchased	47,000,000	127,000,000
Debt retired	$ 47,000,000	$ 124,000,000

Debt and Finance Leases - CAD T

Debt and Finance Leases - CAD Term Loan (Details) - 6 months ended Dec. 31, 2022 $ in Millions, $ in Millions	CAD ($)	USD ($)
5.50% CAD-based term loan due 2028 | Loans
Debt Instrument [Line Items]
Repayments of debt	$ 24	$ 18

Debt and Finance Leases - Short

Debt and Finance Leases - Short-term Factoring Facility-France (Details) - Line of credit - Short-term factoring facility-France	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2022 EUR (€)
Line of Credit Facility [Line Items]
Maximum borrowing capacity	$ 3,000,000	€ 24,000,000
Average term	60 days
Weighted-average interest rate	0.90%	0.90%
Euribor
Line of Credit Facility [Line Items]
Basis spread floor	0%
Variable rate, basis spread	0.55%

Debt and Finance Leases - Other

Debt and Finance Leases - Other Loans (Details)	Dec. 31, 2022	Dec. 31, 2021
Other loans | Loans
Debt Instrument [Line Items]
Interest rate	0.80%	1.10%

Environmental Liabilities - Nar

Environmental Liabilities - Narrative (Details) $ in Millions	12 Months Ended
	Dec. 31, 2022 USD ($) site	Dec. 31, 2021 USD ($)
Site Contingency [Line Items]
Number of sites | site	20
Environmental loss contingencies term	20 years
Loss exposure in excess of accrual	$ 85
Port Angeles, Washington
Site Contingency [Line Items]
Increase (decrease) to liabilities		$ (1)
Augusta, Georgia
Site Contingency [Line Items]
Term for hazardous waste permit	10 years
Baldwin, Florida
Site Contingency [Line Items]
Term for hazardous waste permit	10 years
East Point, Georgia
Site Contingency [Line Items]
Increase (decrease) to liabilities	$ 1
Term for hazardous waste permit	10 years

Environmental Liabilities - Sit

Environmental Liabilities - Site Liabilities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Site Contingency [Line Items]
Current estimate threshold of total liabilities for disposed operations	10%	10%	10%
Accrual for Environmental Loss Contingencies [Roll Forward]
Beginning balance	$ 171,222	$ 171,679
Payments	(4,461)	(6,556)
Increase (Decrease) to Liability	3,920	6,099
Ending balance	170,681	171,222	$ 171,679
Current portion	(10,732)	(11,303)	(8,684)
Non-current portion	159,949	159,919	162,995
Increase (decrease) in liabilities from foreign currency translation gains	$ 1,000
Environmental Loss Contingency, Statement of Financial Position [Extensible Enumeration]	Current portion, Non-current portion
Port Angeles, Washington
Accrual for Environmental Loss Contingencies [Roll Forward]
Beginning balance	$ 52,564	54,004
Payments	(558)	(1,563)
Increase (Decrease) to Liability	648	123
Ending balance	52,654	52,564	54,004
Augusta, Georgia
Accrual for Environmental Loss Contingencies [Roll Forward]
Beginning balance	21,120	21,095
Payments	(1,069)	(877)
Increase (Decrease) to Liability	1,051	902
Ending balance	21,102	21,120	21,095
Baldwin, Florida
Accrual for Environmental Loss Contingencies [Roll Forward]
Beginning balance	16,362	16,422
Payments	(431)	(429)
Increase (Decrease) to Liability	256	369
Ending balance	16,187	16,362	16,422
East Point, Georgia
Accrual for Environmental Loss Contingencies [Roll Forward]
Beginning balance	17,259	16,902
Payments	(889)	(887)
Increase (Decrease) to Liability	1,699	1,244
Ending balance	18,069	17,259	16,902
All other sites
Accrual for Environmental Loss Contingencies [Roll Forward]
Beginning balance	63,917	63,256
Payments	(1,514)	(2,800)
Increase (Decrease) to Liability	266	3,461
Ending balance	$ 62,669	$ 63,917	$ 63,256

Derivative Instruments - Deriva

Derivative Instruments - Derivative Instruments Classified as Cash Flow Hedges (Details) - Designated as Hedging Instrument - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Interest expense | Interest rate swaps
Derivative [Line Items]
Gain (Loss) Recognized in OCI	$ 0	$ 0	$ (2,027)
Gain (Loss) Reclassified from AOCI into Income	0	0	(2,666)
Other operating expense, net | Foreign currency contracts
Derivative [Line Items]
Gain (Loss) Recognized in OCI	0	0	(13,045)
Gain (Loss) Reclassified from AOCI into Income	0	0	702
Cost of sales | Foreign currency contracts
Derivative [Line Items]
Gain (Loss) Recognized in OCI	0	0	6,481
Gain (Loss) Reclassified from AOCI into Income	0	4,088	(6,481)
Interest income and other income (expense), net | Foreign currency contracts
Derivative [Line Items]
Gain (Loss) Recognized in OCI	0	0	(197)
Gain (Loss) Reclassified from AOCI into Income	$ 0	$ (397)	$ (918)

Derivative Instruments - Deri_2

Derivative Instruments - Derivative Instruments Not Designated as Hedging Instruments (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Other operating expense, net | Foreign currency contracts
Derivative [Line Items]
Gains (Losses)	$ 0	$ 0	$ (703)

Derivative Instruments - After-

Derivative Instruments - After-tax Amounts of Unrealized Gain in AOCL Related to Hedge Derivatives (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Derivative [Line Items]
Foreign exchange cash flow hedges, net of tax	$ 829,313	$ 814,343	$ 695,087	$ 682,798
Unrealized gain on derivative
Derivative [Line Items]
Foreign exchange cash flow hedges, net of tax	(567)	(847)	$ 1,834	$ 1,290
Cash Flow Hedging | Unrealized gain on derivative | Foreign currency contracts
Derivative [Line Items]
Foreign exchange cash flow hedges, net of tax	$ (567)	$ (847)

Fair Value Measurements - Finan

Fair Value Measurements - Financial Instruments by Fair Value Hierarchy (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Assets:
Investment in GreenFirst equity securities	$ 0	$ 38,510
Level 1 | Money Market Funds
Assets:
Cash and cash equivalents	25,000	22,000
Carrying Amount
Assets:
Investment in GreenFirst equity securities	0	38,510
Liabilities:
Fixed-rate long-term debt	847,591	919,455
Carrying Amount | Cash
Assets:
Cash and cash equivalents	127,288	231,607
Carrying Amount | Money Market Funds
Assets:
Cash and cash equivalents	24,515	21,700
Fair Value | Level 1
Assets:
Investment in GreenFirst equity securities	0	0
Liabilities:
Fixed-rate long-term debt	0	0
Fair Value | Level 1 | Cash
Assets:
Cash and cash equivalents	127,288	231,607
Fair Value | Level 1 | Money Market Funds
Assets:
Cash and cash equivalents	24,515	21,700
Fair Value | Level 2
Assets:
Investment in GreenFirst equity securities	0	38,510
Liabilities:
Fixed-rate long-term debt	838,502	964,308
Fair Value | Level 2 | Cash
Assets:
Cash and cash equivalents	0	0
Fair Value | Level 2 | Money Market Funds
Assets:
Cash and cash equivalents	$ 0	$ 0

Fair Value Measurements - Narra

Fair Value Measurements - Narrative (Details) - USD ($) shares in Millions, $ in Millions	1 Months Ended
	May 31, 2022	Aug. 31, 2021	Dec. 31, 2022	Dec. 31, 2021
GreenFirst
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Sale of equity shares (in shares)	28.7
Proceeds from sale of equity securities	$ 43
Discontinued Operations, Disposed of by Sale | Lumber and Newsprint Facilities
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Equity interests to be received (in shares)		28.7
Equity interests received, required holding period		6 months
Money Market Funds | Level 1
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Cash and cash equivalents			$ 25	$ 22

Fair Value Measurements - Measu

Fair Value Measurements - Measurement Inputs (Details) - GreenFirst	May 31, 2022 Year	Dec. 31, 2021 Year
Expected Term
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input of investment	0.5	0.16
Risk-free rate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input of investment	0.0020	0.0010
Dividend yield
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input of investment	0	0
Volatility
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input of investment	0.9204	0.7377
DLOM
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input of investment	0.1438	0.0677

Stockholders' Equity (Details)

Stockholders' Equity (Details)	12 Months Ended
	Dec. 31, 2022 $ / shares shares	Dec. 31, 2021 $ / shares shares	Dec. 31, 2020 shares	Mar. 31, 2022 $ / shares shares	Jan. 29, 2018 USD ($)
Class of Stock [Line Items]
Amount authorized under share repurchase program | $					$ 100,000,000
Shares repurchased and retired (in shares)	0	0	0
Beneficial ownership threshold				0.10
Number of preferred share purchase rights issued per common stock (in shares)				1
Common stock, par value (in dollars per share) | $ / shares	$ 0.01	$ 0.01		$ 0.01
Exercise period after beneficial ownership event				10 days
Preferred Stock
Class of Stock [Line Items]
Number of shares called by each right (in shares)				0.01
Preferred share purchase right, exercise price (in USD per share) | $ / shares				$ 35

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	$ 814,343	$ 695,087	$ 682,798
Total other comprehensive income (loss)	20,672	49,165	5,592
Ending balance	829,313	814,343	695,087
Tax effects of foreign translation adjustment	0	0	0
Pension
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Pension settlement gain (loss), reclassification adjustment before tax	(964)	(7,618)	1,571
U.S. | Pension
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Pension settlement gain (loss), reclassification adjustment before tax		(6,000)
Canada | Pension
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Pension settlement gain (loss), reclassification adjustment before tax	(1,000)	(2,000)	3,000
Unrecognized components of employee benefit plans
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	(76,849)	(146,614)	(126,638)
Other comprehensive gain (loss) before reclassifications	38,105	63,147	(37,515)
Income tax on other comprehensive gain (loss)	(9,229)	(13,365)	8,940
Total other comprehensive income (loss)	33,155	69,765	(19,976)
Ending balance	(43,694)	(76,849)	(146,614)
Pension settlement loss
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Reclassifications to earnings	0	7,618	(2,548)
Amortization of losses
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Reclassifications to earnings	5,534	15,491	12,838
Amortization of prior service costs
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Reclassifications to earnings	25	550	564
Income tax on reclassifications
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Income tax on reclassifications	(1,280)	(6,649)	(2,255)
Plans included in sale of assets to GreenFirst
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Reclassifications to earnings	0	4,012	0
Income tax on reclassifications	0	(1,039)	0
Unrealized gain on derivative instruments, net of tax
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	(847)	1,834	1,290
Other comprehensive gain (loss) before reclassifications	0	0	(8,788)
Income tax on other comprehensive gain (loss)	0	0	2,171
Income tax on reclassifications	(43)	1,010	(2,202)
Total other comprehensive income (loss)	280	(2,681)	544
Ending balance	(567)	(847)	1,834
Foreign currency translation
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	(6,774)	11,145	(13,879)
Total other comprehensive income (loss)	(12,763)	(17,919)	25,024
Ending balance	(19,537)	(6,774)	11,145
Accumulated Other Comprehensive Loss
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	(84,470)	(133,635)	(139,227)
Total other comprehensive income (loss)	20,672	49,165	5,592
Ending balance	(63,798)	(84,470)	(133,635)
Interest rate swaps | Unrealized gain on derivative instruments, net of tax
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Reclassifications to earnings	0	0	2,666
Foreign exchange contracts | Unrealized gain on derivative instruments, net of tax
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Reclassifications to earnings	$ 323	$ (3,691)	$ 6,697

Earnings per Common Share - Sch

Earnings per Common Share - Schedule of Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Earnings Per Share [Abstract]
Loss from continuing operations attributable to common stockholders	$ (27,377)	$ (49,769)	$ (38,069)
Income from discontinued operations	12,458	116,183	38,624
Net income (loss) available for common stockholders (Basic)	(14,919)	66,414	555
Net income (loss) available for common stockholders (Diluted)	$ (14,919)	$ 66,414	$ 555
Shares used in determining basic earnings per common share (in shares)	63,910,010	63,645,245	63,241,197
Dilutive effect of:
Stock options (in shares)	0	0	0
Performance and restricted shares (in shares)	0	0	0
Shares used in determining diluted earnings per common share (in shares)	63,910,010	63,645,245	63,241,197
Basic earnings per common share
Loss from continuing operations (in dollars per share)	$ (0.42)	$ (0.78)	$ (0.60)
Income from discontinued operations (in dollars per share)	0.19	1.83	0.61
Net income (loss) per common share-basic (in dollars per share)	(0.23)	1.05	0.01
Diluted earnings per common share
Loss from continuing operations (in dollars per share)	(0.42)	(0.78)	(0.60)
Income from discontinued operations (in dollars per share)	0.19	1.83	0.61
Net income (loss) per common share-diluted (in dollars per share)	$ (0.23)	$ 1.05	$ 0.01

Earnings per Common Share - S_2

Earnings per Common Share - Schedule of Antidilutive Securities (Details) - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive shares excluded from computation of diluted earnings per share (in shares)	3,732,273	2,498,396	2,802,638
Stock options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive shares excluded from computation of diluted earnings per share (in shares)	77,767	111,124	152,281
Performance and restricted shares
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive shares excluded from computation of diluted earnings per share (in shares)	3,654,506	2,387,272	2,650,357

Incentive Stock Plans - Narrati

Incentive Stock Plans - Narrative (Details) $ in Millions	1 Months Ended	12 Months Ended
	Mar. 31, 2021 shares	Dec. 31, 2022 USD ($) benefitPlan shares	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Share-Based Payment Arrangement [Abstract]
Number of plans | benefitPlan		3
Number of shares authorized (in shares)		4,500,000
Number of shares available for future grant (in shares)		2,000,000
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation costs | $		$ 10	$ 5	$ 6
Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period		3 years
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period		3 years
Performance-Based Stock Unit Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period		3 years
Settlement percentage	60%
Shares issued (in shares)	182,811
Minimum | Performance-Based Stock Unit Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Target payout percentage		0%
Maximum | Performance-Based Stock Unit Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Target payout percentage		25,000%

Incentive Stock Plans - Non-Qua

Incentive Stock Plans - Non-Qualified Employee Stock Option Awards (Details) - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options granted (in shares)	0	0	0
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	3 years
Maximum term	10 years 2 days
Period for recognition on a straight-line basis	3 years

Incentive Stock Plans - Stock O

Incentive Stock Plans - Stock Option Activity (Details) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) $ / shares shares
Stock Options
Beginning balance (in shares) | shares	111,124
Forfeited (in shares) | shares	0
Exercised (in shares) | shares	0
Expired (in shares) | shares	(33,357)
Ending balance (in shares) | shares	77,767
Options vested and expected to vest (in shares) | shares	77,767
Options exercisable (in shares) | shares	77,767
Weighted Average Exercise Price
Beginning balance (in dollars per share) | $ / shares	$ 39.47
Forfeited (in dollars per share) | $ / shares	0
Exercised (in dollars per share) | $ / shares	0
Expired (in dollars per share) | $ / shares	38.29
Ending balance (in dollars per share) | $ / shares	39.98
Options vested and expected to vest (in dollars per share) | $ / shares	39.98
Options exercisable (in dollars per share) | $ / shares	$ 39.98
Additional Disclosures
Weighted Average Remaining Contractual Term, Outstanding	7 months 6 days
Weighted Average Remaining Contractual Term, Options vested and expected to vest	7 months 6 days
Weighted Average Remaining Contractual Term, Options exercisable	7 months 6 days
Aggregate Intrinsic Value, Outstanding | $	$ 0
Aggregate Intrinsic Value, Options vested and expected to vest | $	0
Aggregate Intrinsic Value, Options exercisable | $	$ 0

Incentive Stock Plans - Additio

Incentive Stock Plans - Additional Information on Stock Options Granted to Employees (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share-Based Payment Arrangement [Abstract]
Intrinsic value of options exercised	$ 0	$ 0	$ 0
Fair value of options vested	$ 0	$ 0	$ 0

Incentive Stock Plans - Restric

Incentive Stock Plans - Restricted Stock and Stock Unit Awards (Details) - Restricted Stock and Restricted Stock Units $ in Millions	12 Months Ended
	Dec. 31, 2022 USD ($)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost	$ 5
Period for recognition	1 year 8 months 12 days
Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	1 year
Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	3 years

Incentive Stock Plans - Activit

Incentive Stock Plans - Activity of Restricted Shares Granted to Employees (Details) - Restricted Stock and Restricted Stock Units - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock and stock units granted (in shares)	1,328,931	561,025	426,469
Weighted average price of shares granted (in dollars per share)	$ 5.50	$ 9.71	$ 3.73
Intrinsic value of restricted stock and units outstanding	$ 16,297	$ 5,296	$ 5,405
Fair value of restricted stock and units vested	$ 3,772	$ 4,412	$ 4,420

Incentive Stock Plans - Summary

Incentive Stock Plans - Summary of Restricted Stock Activity (Details) - Restricted Stock and Restricted Stock Units - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Restricted Stock and Stock Unit Awards
Beginning balance (in shares)	927,556
Granted (in shares)	1,328,931	561,025	426,469
Forfeited (in shares)	(186,128)
Vested (in shares)	(372,772)
Ending balance (in shares)	1,697,587	927,556
Weighted Average Grant Date Fair Value
Beginning balance (in dollars per share)	$ 8.72
Granted (in dollars per share)	5.50	$ 9.71	$ 3.73
Forfeited (in dollars per share)	5.81
Vested (in dollars per share)	10.12
Ending balance (in dollars per share)	$ 6.21	$ 8.72

Incentive Stock Plans - Perform

Incentive Stock Plans - Performance-Based Stock Unit Awards (Details) - Performance-Based Stock Unit Awards $ in Millions	12 Months Ended
	Dec. 31, 2022 USD ($)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	3 years
Unrecognized compensation cost	$ 4
Period for recognition	1 year 7 months 6 days
Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Target payout percentage	0%
Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Target payout percentage	25,000%

Incentive Stock Plans - Activ_2

Incentive Stock Plans - Activity of Performance Shares Granted to Employees (Details) - Performance-Based Stock Unit Awards - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common shares of stock reserved for performance-based stock units (in shares)	2,861,963	534,172	980,641
Weighted average price of shares granted (in dollars per share)	$ 6.21	$ 12.29	$ 14.98
Intrinsic value of outstanding performance-based stock units	$ 18,786	$ 8,335	$ 4,572

Incentive Stock Plans - Summa_2

Incentive Stock Plans - Summary of Performance Share Activity (Details) - Performance-Based Stock Unit Awards - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Performance-Based Stock Unit Awards
Beginning balance (in shares)	1,459,716
Granted (in shares)	1,144,785
Forfeited (in shares)	(647,582)
Vested (in shares)	0
Ending balance (in shares)	1,956,919	1,459,716
Weighted Average Grant Date Fair Value
Beginning balance (in dollars per share)	$ 6.51
Granted (in dollars per share)	6.21	$ 12.29	$ 14.98
Forfeited (in dollars per share)	10.37
Vested (in dollars per share)	0
Ending balance (in dollars per share)	$ 6.79	$ 6.51

Incentive Stock Plans - Assumpt

Incentive Stock Plans - Assumptions Used in Fair Value Calculation for Awards Granted (Details) - Performance-Based Stock Unit Awards	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected volatility	75%	93%	67.80%
Risk-free rate	4.30%	0.30%	0.90%

Employee Benefit Plans - Narrat

Employee Benefit Plans - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Defined Benefit Plan Disclosure [Line Items]
Curtailment	$ 8,000
Accumulated net loss within other comprehensive income	8,000
Defined contribution plan expense		$ 7,000	$ 8,000	$ 7,000
Pension
Defined Benefit Plan Disclosure [Line Items]
Curtailment		8,000	0
Pension settlement gain (loss)		(964)	(7,618)	1,571
Projected benefit obligation exceeding plan assets, projected benefit obligation	566,000	566,000	745,000
Projected benefit obligation exceeding plan assets, plan assets	467,000	467,000	605,000
Accumulated benefit obligation exceeding plan assets, accumulated benefit obligation	557,000	557,000	717,000
Accumulated benefit obligation exceeding plan assets, plan assets	467,000	467,000	605,000
Expected employer contributions next fiscal year	$ 3,000	3,000
Pension | U.S.
Defined Benefit Plan Disclosure [Line Items]
Pension settlement gain (loss)			(6,000)
Pension | Canada
Defined Benefit Plan Disclosure [Line Items]
Pension settlement gain (loss)		$ (1,000)	$ (2,000)	$ 3,000
Lower Funded Plan | Equity
Defined Benefit Plan Disclosure [Line Items]
Target asset allocation (up to)	65%	65%
Higher Funded Plan | Fixed Income
Defined Benefit Plan Disclosure [Line Items]
Target asset allocation (up to)	100%	100%

Employee Benefit Plans - Change

Employee Benefit Plans - Changes in Projected Benefit Obligations and Plan Assets (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]
Curtailment	$ (8,000)
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets at beginning of year		$ 658,177
Fair value of plan assets at end of year	507,270	507,270	$ 658,177
Pension
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]
Projected benefit obligation at beginning of year		784,426	919,385
Service cost		7,906	10,322	$ 8,985
Interest cost		21,028	17,331	23,573
Actuarial loss (gain)		(157,828)	(32,221)
Participant contributions		723	818
Benefits paid		(40,220)	(43,454)
Settlement		0	(88,689)
Curtailment		(8,000)	0
Effects of foreign currency exchange rates		(13,580)	934
Projected benefit obligation at end of year	594,455	594,455	784,426	919,385
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets at beginning of year		658,177	715,267
Actual return on plan assets		(101,914)	66,593
Employer contributions		3,811	6,857
Participant contributions		723	818
Benefits paid		(40,152)	(43,454)
Settlement		(964)	(88,445)
Effects of foreign currency exchange rates		(12,411)	541
Fair value of plan assets at end of year	507,270	507,270	658,177	715,267
Funded Status at end of year	(87,185)	(87,185)	(126,247)
Cash received due to surplus assets of unwound plans		3,000
Postretirement
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]
Projected benefit obligation at beginning of year		36,525	34,417
Service cost		1,516	1,437	1,234
Interest cost		818	650	855
Actuarial loss (gain)		(7,617)	1,220
Participant contributions		133	113
Benefits paid		(1,334)	(1,808)
Settlement		0	0
Curtailment		0	0
Effects of foreign currency exchange rates		(97)	496
Projected benefit obligation at end of year	29,944	29,944	36,525	34,417
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets at beginning of year		0	0
Actual return on plan assets		0	0
Employer contributions		1,201	1,695
Participant contributions		133	113
Benefits paid		(1,334)	(1,808)
Settlement		0	0
Effects of foreign currency exchange rates		0	0
Fair value of plan assets at end of year	0	0	0	$ 0
Funded Status at end of year	$ (29,944)	$ (29,944)	$ (36,525)

Employee Benefit Plans - Amount

Employee Benefit Plans - Amounts Recognized in Balance Sheet (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Non-current liabilities	$ (119,571)	$ (170,317)
Pension
Defined Benefit Plan Disclosure [Line Items]
Non-current assets	8,742	13,376
Current liabilities	(4,513)	(4,013)
Non-current liabilities	(91,414)	(135,610)
Net amount recognized	(87,185)	(126,247)
Postretirement
Defined Benefit Plan Disclosure [Line Items]
Non-current assets	0	0
Current liabilities	(1,787)	(1,817)
Non-current liabilities	(28,157)	(34,708)
Net amount recognized	$ (29,944)	$ (36,525)

Employee Benefit Plans - Amou_2

Employee Benefit Plans - Amounts Recognized in Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Pension
Net gains or losses recognized in other comprehensive income
Net gain (loss)	$ 30,531	$ 64,173	$ (38,178)
Net gains or losses and prior service costs or credits reclassified from other comprehensive income
Pension settlement (gain) loss	964	7,618	(1,571)
Pension | Continuing Operations
Net gains or losses and prior service costs or credits reclassified from other comprehensive income
Pension settlement (gain) loss	0	7,618	(1,571)
Amortization of losses	5,462	15,471	13,084
Amortization of prior service cost (credit)	147	703	717
Pension | Discontinued Operations
Net gains or losses and prior service costs or credits reclassified from other comprehensive income
Pension settlement (gain) loss	0	0	(977)
Amortization of losses	0	0	(58)
Amortization of prior service cost (credit)	0	0	0
Postretirement
Net gains or losses recognized in other comprehensive income
Net gain (loss)	7,574	(1,025)	663
Net gains or losses and prior service costs or credits reclassified from other comprehensive income
Pension settlement (gain) loss	0	0	0
Postretirement | Continuing Operations
Net gains or losses and prior service costs or credits reclassified from other comprehensive income
Pension settlement (gain) loss	0	0	0
Amortization of losses	72	20	(188)
Amortization of prior service cost (credit)	(122)	(153)	(153)
Postretirement | Discontinued Operations
Net gains or losses and prior service costs or credits reclassified from other comprehensive income
Pension settlement (gain) loss	0	0	0
Amortization of losses	0	0	0
Amortization of prior service cost (credit)	$ 0	$ 0	$ 0

Employee Benefit Plans - Net Pe

Employee Benefit Plans - Net Periodic Benefit Cost Not yet Recognized (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Pension
Defined Benefit Plan Disclosure [Line Items]
Prior service cost (credit)	$ (1,204)	$ (1,455)	$ (2,116)
Net gains (losses)	(67,770)	(95,470)	(187,533)
Curtailment	8,000	0	0
Deferred income tax benefit (expense)	13,750	22,243	43,731
Accumulated other comprehensive income (loss)	(47,224)	(74,682)	(145,918)
Postretirement
Defined Benefit Plan Disclosure [Line Items]
Prior service cost (credit)	757	879	1,032
Net gains (losses)	3,920	(3,547)	(1,820)
Curtailment	0	0	0
Deferred income tax benefit (expense)	(1,147)	501	90
Accumulated other comprehensive income (loss)	$ 3,530	$ (2,167)	$ (698)

Employee Benefit Plans - Benefi

Employee Benefit Plans - Benefit Obligations and Fair Value of Plan Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	$ 507,270	$ 658,177
Pension
Defined Benefit Plan Disclosure [Line Items]
Projected benefit obligation	594,455	784,426	$ 919,385
Accumulated benefit obligation	585,404	754,727
Fair value of plan assets	$ 507,270	$ 658,177	$ 715,267

Employee Benefit Plans - Net _2

Employee Benefit Plans - Net Periodic Benefit Cost (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Pension
Defined Benefit Plan Disclosure [Line Items]
Service cost	$ 7,906	$ 10,322	$ 8,985
Interest cost	21,028	17,331	23,573
Expected return on plan assets	(32,419)	(37,255)	(36,786)
Amortization of prior service (credit) cost	147	703	717
Amortization of losses	5,553	15,471	13,084
Pension settlement (gain) loss	964	7,618	(1,571)
Other	0	0	0
Net periodic benefit cost	3,179	14,190	8,002
Postretirement
Defined Benefit Plan Disclosure [Line Items]
Service cost	1,516	1,437	1,234
Interest cost	818	650	855
Expected return on plan assets	0	0	0
Amortization of prior service (credit) cost	(122)	(153)	(153)
Amortization of losses	72	20	(188)
Pension settlement (gain) loss	0	0	0
Other	(173)	(49)	(2,091)
Net periodic benefit cost	$ 2,111	$ 1,905	$ (343)

Employee Benefit Plans - Schedu

Employee Benefit Plans - Schedule of Assumptions Used (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Pension
Assumptions used to determine benefit obligations at December 31:
Discount rate	4.95%	2.82%	2.48%
Rate of compensation increase	2.66%	2.65%	2.70%
Assumptions used to determine net periodic benefit cost for years ended December 31:
Discount rate	4.21%	2.57%	3.16%
Expected long-term return on plan assets	5.88%	5.93%	6.24%
Rate of compensation increase	2.66%	2.65%	2.70%
Postretirement
Assumptions used to determine benefit obligations at December 31:
Discount rate	4.93%	2.77%	2.50%
Rate of compensation increase	3.53%	3.90%	4.12%
Assumptions used to determine net periodic benefit cost for years ended December 31:
Discount rate	4.94%	2.42%	3.16%
Rate of compensation increase	3.53%	3.90%	4.12%

Employee Benefit Plans - Health

Employee Benefit Plans - Health Care Cost Trend Rates (Details) - Postretirement	Dec. 31, 2022	Dec. 31, 2021
U.S.
Defined Benefit Plan Disclosure [Line Items]
Health care cost trend rate assumed for next year	6.60%	7.40%
Rate to which cost trend is assumed to decline (ultimate trend rate)	3.70%	3.70%
Canada
Defined Benefit Plan Disclosure [Line Items]
Health care cost trend rate assumed for next year	6%	6%
Rate to which cost trend is assumed to decline (ultimate trend rate)	5%	4.50%

Employee Benefit Plans - Invest

Employee Benefit Plans - Investment of Plan Assets (Details) - Pension	Dec. 31, 2022	Dec. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Percentage of Plan Assets	100%	100%
U.S. equity securities
Defined Benefit Plan Disclosure [Line Items]
Percentage of Plan Assets	21%	26%
International equity securities
Defined Benefit Plan Disclosure [Line Items]
Percentage of Plan Assets	24%	24%
U.S. fixed income securities
Defined Benefit Plan Disclosure [Line Items]
Percentage of Plan Assets	26%	27%
International fixed income securities
Defined Benefit Plan Disclosure [Line Items]
Percentage of Plan Assets	18%	17%
Other
Defined Benefit Plan Disclosure [Line Items]
Percentage of Plan Assets	11%	6%

Employee Benefit Plans - Fair V

Employee Benefit Plans - Fair Value Measurements (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Plan assets, at fair value	$ 507,270	$ 658,177
Investments at Net Asset Value
Defined Benefit Plan Disclosure [Line Items]
Plan assets, at fair value	279,594	366,832
Mutual funds and Collective trusts | Level 1, 2 and 3
Defined Benefit Plan Disclosure [Line Items]
Plan assets, at fair value	126,188	186,584
Mutual funds and Collective trusts | Level 1
Defined Benefit Plan Disclosure [Line Items]
Plan assets, at fair value	126,188	186,584
Mutual funds and Collective trusts | Level 2
Defined Benefit Plan Disclosure [Line Items]
Plan assets, at fair value	0	0
Mutual funds and Collective trusts | Level 3
Defined Benefit Plan Disclosure [Line Items]
Plan assets, at fair value	0	0
Corporate bonds | Level 1, 2 and 3
Defined Benefit Plan Disclosure [Line Items]
Plan assets, at fair value	65,326	49,938
Corporate bonds | Level 1
Defined Benefit Plan Disclosure [Line Items]
Plan assets, at fair value	0	0
Corporate bonds | Level 2
Defined Benefit Plan Disclosure [Line Items]
Plan assets, at fair value	65,326	49,938
Corporate bonds | Level 3
Defined Benefit Plan Disclosure [Line Items]
Plan assets, at fair value	0	0
U.S. government securities | Level 1, 2 and 3
Defined Benefit Plan Disclosure [Line Items]
Plan assets, at fair value	36,162	54,823
U.S. government securities | Level 1
Defined Benefit Plan Disclosure [Line Items]
Plan assets, at fair value	0	0
U.S. government securities | Level 2
Defined Benefit Plan Disclosure [Line Items]
Plan assets, at fair value	36,162	54,823
U.S. government securities | Level 3
Defined Benefit Plan Disclosure [Line Items]
Plan assets, at fair value	$ 0	$ 0

Employee Benefit Plans - Expect

Employee Benefit Plans - Expected Benefit Payments (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Pension
Defined Benefit Plan Disclosure [Line Items]
2023	$ 38,492
2024	38,995
2025	39,520
2026	40,057
2027	40,510
2028 — 2032	202,794
Postretirement
Defined Benefit Plan Disclosure [Line Items]
2023	1,569
2024	1,576
2025	1,705
2026	1,914
2027	1,988
2028 — 2032	$ 10,616

Other Operating Expense, Net (D

Other Operating Expense, Net (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Other Income and Expenses [Abstract]
Environmental liability expense	$ (4,903)	$ (6,709)	$ (5,954)
Loss on sale or disposal of property, plant and equipment	(3,742)	(1,010)	(481)
Equity income (loss) from joint venture	(2,737)	(2,048)	(3,706)
Miscellaneous income (expense)	1,183	(486)	(34)
Other operating expense, net	$ (10,199)	$ (10,253)	$ (10,175)
Environmental loss contingencies term	20 years

Income Taxes - Schedule of Comp

Income Taxes - Schedule of Components of Income Tax (Expense) Benefit (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Current tax (expense) benefit:
Federal	$ 2,815	$ 2,676	$ 49,940
Foreign	(7,511)	(4,924)	302
State and other	(154)	(158)	(332)
Total current	(4,850)	(2,406)	49,910
Deferred tax (expense) benefit:
Federal	6,635	(5,241)	3,390
Foreign	(2,842)	41,962	6,868
State and other	155	373	722
Total deferred	3,948	37,094	10,980
Income tax (expense) benefit	$ (902)	$ 34,688	$ 60,890

Income Taxes - Schedule of Effe

Income Taxes - Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($) $ in Millions	12 Months Ended			24 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2020
Income Tax Disclosure [Abstract]
U.S. federal statutory income tax rate	21%	21%	21%
CARES Act and other tax regulations	0%	(0.80%)	20.20%
Change in valuation allowance	(38.20%)	(3.60%)	13.90%
Adjustment to previously filed tax returns	11.30%	5.20%	6.40%
Tax credits (excluding foreign tax credit)	17.80%	2.10%	2.50%
Nondeductible compensation for executives and share-based awards	(10.50%)	(3.00%)	(2.10%)
Net changes in uncertain tax positions	(5.60%)	(2.20%)	(1.70%)
Difference in foreign statutory rates	(8.20%)	1%	1.80%
U.S. tax on foreign earnings (GILTI and Subpart F, net of FTC)	(0.90%)	(2.20%)	0%
Change in blended statutory rate	0%	23.20%	0.20%
Interest on tax payments/receipts	10.10%	0%	0%
Other	(0.60%)	1.20%	(0.20%)
Effective income tax rate on continuing operations	(3.80%)	41.90%	62%
Valuation Allowance [Line Items]
Tax benefit from remeasured value of net operating losses				$ 20
Tax benefit from reversal of valuation allowance on deferred tax assets			$ 14
Tax Year 2019
Valuation Allowance [Line Items]
Tax benefit from reversal of valuation allowance on deferred tax assets			$ 9

Income Taxes - Schedule of Defe

Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Deferred tax assets:
Canadian net operating losses	$ 117,939	$ 115,436
Canadian pool of SR&ED	95,483	94,705
Property, plant and equipment basis differences	110,092	103,877
Tax credit carryforwards	72,238	72,881
Pension, postretirement and other employee benefits	26,533	37,753
Environmental liabilities	38,069	41,218
Deferred interest deductions	25,731	11,388
Other compensation	5,206	4,330
State net operating losses	3,431	4,987
Capitalized costs	9,677	2,259
Other deferred tax assets	21,047	22,641
Total gross deferred tax assets	525,446	511,475
Less: Valuation allowance	(71,353)	(67,644)
Total deferred tax assets, net of valuation allowance	454,093	443,831
Deferred tax liabilities:
Property, plant and equipment basis differences	(118,072)	(105,152)
Intangible assets	(7,069)	(9,245)
Prepaid expenses	(15,847)	(7,059)
Other deferred tax liabilities	(7,962)	(7,741)
Total deferred tax liabilities	(148,950)	(129,197)
Net deferred tax asset	305,143	314,634
Deferred tax assets	322,164	335,119
Deferred tax liabilities	$ (17,021)	$ (20,485)

Income Taxes - Summary of Tax C

Income Taxes - Summary of Tax Credit Carryforwards (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Operating Loss Carryforwards [Line Items]
Tax credit carryforwards, Tax Effected	$ 72,238	$ 72,881
Canadian pool of SR&ED, Tax Effected	95,483	94,705
Interest limitation carryforwards, Tax Effected	25,731	$ 11,388
Foreign
Operating Loss Carryforwards [Line Items]
Tax credit carryforwards, Gross Amount	39,523
Tax credit carryforwards, Tax Effected	39,523
Tax credit carryforwards, Valuation Allowance	(39,523)
Net operating losses, Gross Amount	505,287
Net operating losses, Tax Effected	109,585
Net operating losses, Valuation Allowance	0
Canadian pool of SR&ED, Gross Amount	414,293
Canadian pool of SR&ED, Tax Effected	95,483
Canadian pool of SR&ED, Valuation Allowance	0
Federal
Operating Loss Carryforwards [Line Items]
Tax credit carryforwards, Gross Amount	32,715
Tax credit carryforwards, Tax Effected	32,715
Tax credit carryforwards, Valuation Allowance	(21,442)
Net operating losses, Gross Amount	39,783
Net operating losses, Tax Effected	8,354
Net operating losses, Valuation Allowance	0
Interest limitation carryforwards, Gross Amount	116,960
Interest limitation carryforwards, Tax Effected	25,731
Interest limitation carryforwards, Valuation Allowance	(8,590)
State
Operating Loss Carryforwards [Line Items]
Net operating losses, Gross Amount	72,179
Net operating losses, Tax Effected	3,431
Net operating losses, Valuation Allowance	$ (1,798)

Income Taxes - Schedule of Unre

Income Taxes - Schedule of Unrecognized Tax Benefits Rollforward (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Balance at beginning of period	$ 12,073	$ 11,438	$ 10,555
Decreases related to prior year tax positions	(255)	(1,330)	(2,251)
Increases related to prior year tax positions	440	1,019	3,009
Decreases related to current year tax positions	(2,386)	0	0
Increases related to current year tax positions	1,143	946	125
Balance at end of period	$ 11,015	$ 12,073	$ 11,438

Income Taxes - Narrative (Detai

Income Taxes - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Valuation Allowance [Line Items]
Deferred tax assets	$ 305,143	$ 314,634
Deferred tax assets, valuation allowance	71,353	67,644
Unrecognized tax benefits, if recognized would impact effective tax	13,000
Unrecognized tax benefits, if recognized would impact timing of tax deductions	2,000
Interest and penalties accrued	1,000	$ 1,000	$ 1,000
Decrease in unrecognized tax benefits is reasonably possible	3,000
Increase in unrecognized tax benefits is reasonably possible	5,000
Federal tax refund	15,000
Tax refund, interest received	2,000
Federal | Disallowed Interest Deductions
Valuation Allowance [Line Items]
Deferred tax assets	17,000
Deferred tax asset, change in amount recognized	6,000
Deferred tax assets, valuation allowance	$ 0

Segment and Geographical Info_3

Segment and Geographical Information - Narrative (Details)	12 Months Ended
	Dec. 31, 2020
One Customer | Sales | Customer Concentration Risk | High Purity Cellulose
Product Information [Line Items]
Concentration risk percentage	10%

Segment and Geographical Info_4

Segment and Geographical Information - Net Sales and Operating Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Product Information [Line Items]
Net sales	$ 1,717,267	$ 1,407,558	$ 1,343,834
Operating income (loss)	26,135	(10,445)	(30,365)
Operating Segments | High Purity Cellulose
Product Information [Line Items]
Net sales	1,335,846	1,091,149	1,051,303
Operating income (loss)	31,498	19,738	6,994
Operating Segments | High Purity Cellulose | Cellulose Specialties
Product Information [Line Items]
Net sales	866,225	711,574	685,177
Operating Segments | High Purity Cellulose | Commodity Products
Product Information [Line Items]
Net sales	354,612	279,307	282,663
Operating Segments | High Purity Cellulose | Other sales
Product Information [Line Items]
Net sales	115,009	100,268	83,463
Operating Segments | Paperboard
Product Information [Line Items]
Net sales	250,167	208,332	189,882
Operating income (loss)	37,158	13,379	17,862
Operating Segments | High-Yield Pulp
Product Information [Line Items]
Net sales	159,704	135,676	125,417
Operating income (loss)	16,199	6,686	(225)
Eliminations
Product Information [Line Items]
Net sales	(28,450)	(27,599)	(22,768)
Corporate
Product Information [Line Items]
Operating income (loss)	$ (58,720)	$ (50,248)	$ (54,996)

Segment and Geographical Info_5

Segment and Geographical Information - Schedule of Identifiable Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Segment Reporting Information [Line Items]
Total assets	$ 2,347,528	$ 2,445,024
Operating Segments | High Purity Cellulose
Segment Reporting Information [Line Items]
Total assets	1,654,214	1,579,300
Operating Segments | Paperboard
Segment Reporting Information [Line Items]
Total assets	112,757	114,391
Operating Segments | High-Yield Pulp
Segment Reporting Information [Line Items]
Total assets	50,947	38,147
Corporate
Segment Reporting Information [Line Items]
Total assets	$ 529,610	$ 713,186

Segment and Geographical Info_6

Segment and Geographical Information - Long-lived Assets by Country (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Revenues from External Customers and Long-Lived Assets [Line Items]
Total long-life assets	$ 1,657,998	$ 1,668,904
United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Total long-life assets	747,110	737,710
Canada
Revenues from External Customers and Long-Lived Assets [Line Items]
Total long-life assets	723,133	723,662
France
Revenues from External Customers and Long-Lived Assets [Line Items]
Total long-life assets	187,645	207,407
Other
Revenues from External Customers and Long-Lived Assets [Line Items]
Total long-life assets	$ 110	$ 125

Segment and Geographical Info_7

Segment and Geographical Information - Schedule of Depreciation and Amortization and Capital Expenditures (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Segment Reporting Information [Line Items]
Depreciation and amortization	$ 134,576	$ 138,299	$ 138,371
Capital expenditures	146,279	114,672	73,492
Operating Segments | High Purity Cellulose
Segment Reporting Information [Line Items]
Depreciation and amortization	117,017	116,757	116,080
Capital expenditures	136,866	110,092	67,906
Operating Segments | Paperboard
Segment Reporting Information [Line Items]
Depreciation and amortization	13,130	14,320	15,420
Capital expenditures	3,413	2,160	1,838
Operating Segments | High-Yield Pulp
Segment Reporting Information [Line Items]
Depreciation and amortization	2,364	2,544	2,528
Capital expenditures	2,210	2,215	2,127
Corporate
Segment Reporting Information [Line Items]
Depreciation and amortization	2,065	4,678	4,343
Capital expenditures	$ 3,790	$ 205	$ 1,621

Segment and Geographical Info_8

Segment and Geographical Information - Sales by Destination (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	$ 1,717,267	$ 1,407,558	$ 1,343,834
United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	569,265	472,440	458,749
China
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	346,026	295,515	357,091
Canada
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	72,510	72,490	71,817
Japan
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	149,373	118,443	119,178
Europe
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	343,058	283,685	233,535
Latin America
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	23,886	18,880	12,688
Other Asia
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	181,952	130,189	73,452
All other
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	$ 31,197	$ 15,916	$ 17,324
Sales | Geographic Concentration Risk
Revenues from External Customers and Long-Lived Assets [Line Items]
%	100%	100%	100%
Sales | Geographic Concentration Risk | United States
Revenues from External Customers and Long-Lived Assets [Line Items]
%	33%	34%	34%
Sales | Geographic Concentration Risk | China
Revenues from External Customers and Long-Lived Assets [Line Items]
%	20%	21%	27%
Sales | Geographic Concentration Risk | Canada
Revenues from External Customers and Long-Lived Assets [Line Items]
%	4%	5%	5%
Sales | Geographic Concentration Risk | Japan
Revenues from External Customers and Long-Lived Assets [Line Items]
%	9%	9%	9%
Sales | Geographic Concentration Risk | Europe
Revenues from External Customers and Long-Lived Assets [Line Items]
%	20%	20%	17%
Sales | Geographic Concentration Risk | Latin America
Revenues from External Customers and Long-Lived Assets [Line Items]
%	1%	1%	1%
Sales | Geographic Concentration Risk | Other Asia
Revenues from External Customers and Long-Lived Assets [Line Items]
%	11%	9%	6%
Sales | Geographic Concentration Risk | All other
Revenues from External Customers and Long-Lived Assets [Line Items]
%	2%	1%	1%

Commitments and Contingencies -

Commitments and Contingencies - Narrative (Details) $ in Thousands, $ in Millions		12 Months Ended
	Apr. 19, 2021 CAD ($) claim	Dec. 31, 2022 USD ($) employee mill	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Guarantor Obligations [Line Items]
Rental expense for operating and finance leases		$ 8,266	$ 6,564	$ 6,549
Number of mills | mill		6
Duties receivable		$ 38,000
Number of employees | employee		2,500
Number of unionized employees expired | employee		660
Unionized Employees Concentration Risk | Number of Employees
Guarantor Obligations [Line Items]
Concentration risk percentage		71%
Discontinued Operations, Disposed of by Sale | Lumber and Newsprint Facilities
Guarantor Obligations [Line Items]
Rights to duty refunds		$ 112,000
LignoTech Florida
Guarantor Obligations [Line Items]
Ownership percentage		45%
LignoTech Florida | Borregaard
Guarantor Obligations [Line Items]
Ownership percentage		55%
IESO Investigation of the Kapuskasing Facility
Guarantor Obligations [Line Items]
Number of investigations | claim	4
Settlement	$ 12
Settlement payment period (years)	5 years
Settlement due immediately	$ 4.5
Settlement due over time	7.5
Settlement suspended	$ 10.4
Standby letters of credit
Guarantor Obligations [Line Items]
Amount of letters of credit outstanding		$ 36,000
Surety Bond
Guarantor Obligations [Line Items]
Guarantee		88,000
LTF project
Guarantor Obligations [Line Items]
Guarantee		$ 33,000

Commitments and Contingencies_2

Commitments and Contingencies - Purchase Obligations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
2023		$ 142,967
2024		65,867
2025		56,978
2026		55,439
2027		53,583
Thereafter		519,169
Total		894,003
Unrecorded Unconditional Purchase Obligation [Line Items]
Purchase obligation		894,003
Wood Chip and Residual Fiber Supply Agreements
Commitments and Contingencies Disclosure [Abstract]
Total		367,000
Unrecorded Unconditional Purchase Obligation [Line Items]
Purchase obligation		367,000
Expected yearly payments		$ 17,000
Discontinued Operations, Disposed of by Sale | Lumber and Newsprint Facilities
Unrecorded Unconditional Purchase Obligation [Line Items]
Supply term	20 years

Schedule II - Valuation and Q_2

Schedule II - Valuation and Qualifying Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Allowance for credit losses
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at Beginning of Period	$ 774	$ 487	$ 606
Charged to Cost and Expenses	747	346	108
Charged to Other Accounts	27	2	4
Deductions	(484)	(61)	(231)
Balance at End of Period	1,064	774	487
Allowance for sales returns
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at Beginning of Period	737	759	730
Charged to Cost and Expenses	0	(15)	156
Charged to Other Accounts	45	0	0
Deductions	0	(7)	(127)
Balance at End of Period	782	737	759
Deferred tax asset valuation allowance
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at Beginning of Period	67,644	81,133	94,660
Charged to Cost and Expenses	3,709	(13,489)	(13,527)
Charged to Other Accounts	0	0	0
Deductions	0	0	0
Balance at End of Period	71,353	67,644	81,133
Self-insurance liabilities
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at Beginning of Period	982	1,028	1,357
Charged to Cost and Expenses	(168)	273	425
Charged to Other Accounts	0	0	0
Deductions	(336)	(319)	(754)
Balance at End of Period	$ 478	$ 982	$ 1,028