LSC Communications (LKSDQ) 10-K 22 Feb 18 2017 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2017	Feb. 16, 2018	Jun. 30, 2017
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	FY
Trading Symbol	LKSD
Entity Registrant Name	LSC Communications, Inc.
Entity Central Index Key	1,669,812
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	Yes
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		34,845,077
Entity Public Float			$ 714,655,910

CONSOLIDATED AND COMBINED STATE

CONSOLIDATED AND COMBINED STATEMENTS OF OPERATIONS - USD ($) shares in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Statement [Abstract]
Net sales	$ 3,603	$ 3,654	$ 3,743
Cost of sales	3,026	3,031	3,090
Selling, general and administrative expenses (exclusive of depreciation and amortization)	261	259	280
Restructuring, impairment and other charges-net (Note 8)	129	18	57
Depreciation and amortization	160	171	181
Income from operations	27	175	135
Interest expense (income)-net (Note 11)	72	18	(3)
Investment and other (income)/expense-net	(1)	0	0
(Loss) income before income taxes	(44)	157	138
Income tax expense (Note 14)	13	51	64
Net (loss) income	$ (57)	$ 106	$ 74
Net (loss) income per common share (Note 12)
Basic (loss) net earnings per share	$ (1.69)	$ 3.25	$ 2.27
Diluted (loss) net earnings per share	(1.69)	3.23	2.27
Dividends declared per common share	$ 1	$ 0.25	$ 0
Weighted average number of common shares outstanding
Basic	33.8	32.5	32.4
Diluted	33.8	32.8	32.4

CONSOLIDATED AND COMBINED STAT3

CONSOLIDATED AND COMBINED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement Of Income And Comprehensive Income [Abstract]
Net (loss) income	$ (57)	$ 106	$ 74
Other comprehensive income (loss), net of tax (Note 15)
Translation adjustments	21	5	(28)
Adjustments for net pension plan cost	34	35	(9)
Other comprehensive income (loss)	55	40	(37)
Comprehensive (loss) income	$ (2)	$ 146	$ 37

CONSOLIDATED AND COMBINED STAT4

CONSOLIDATED AND COMBINED STATEMENTS OF COMPREHENSIVE INCOME (Parenthetical) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement Of Income And Comprehensive Income [Abstract]
Adjustments for net pension plan cost, tax (expense) benefit	$ (15)	$ (28)	$ 1

CONSOLIDATED AND COMBINED BALAN

CONSOLIDATED AND COMBINED BALANCE SHEETS - USD ($)	Dec. 31, 2017	Dec. 31, 2016
ASSETS
Cash and cash equivalents	$ 34,000,000	$ 95,000,000
Receivables, less allowances for doubtful accounts of $11 in 2017 (2016: $10)	727,000,000	667,000,000
Inventories (Note 5)	238,000,000	193,000,000
Prepaid expenses and other current assets	47,000,000	21,000,000
Total current assets	1,046,000,000	976,000,000
Property, plant and equipment-net (Note 6)	576,000,000	608,000,000
Goodwill (Note 7)	82,000,000	84,000,000
Other intangible assets-net (Note 7)	160,000,000	131,000,000
Deferred income taxes	51,000,000	57,000,000
Other noncurrent assets	99,000,000	96,000,000
Total assets	2,014,000,000	1,952,000,000
LIABILITIES
Accounts payable	406,000,000	294,000,000
Accrued liabilities (Note 9)	239,000,000	237,000,000
Short-term and current portion of long-term debt (Note 11)	123,000,000	52,000,000
Total current liabilities	768,000,000	583,000,000
Long-term debt (Note 11)	699,000,000	742,000,000
Pension liabilities	182,000,000	279,000,000
Deferred income taxes	1,000,000	2,000,000
Restructuring and multi-employer pension liabilities	49,000,000	54,000,000
Other noncurrent liabilities	67,000,000	52,000,000
Total liabilities	1,766,000,000	1,712,000,000
Commitments and contingencies (Note 10)
EQUITY
Common stock, $0.01 par value Authorized: 65,000,000 shares; Issued: 34,610,931 shares in 2017 (2016: 32,449,669)	0	0
Additional paid-in-capital	816,000,000	770,000,000
(Accumulated deficit) retained earnings	(90,000,000)	1,000,000
Accumulated other comprehensive loss (Note 15)	(476,000,000)	(531,000,000)
Treasury stock, at cost: 100,256 shares in 2017	(2,000,000)	0
Total equity	248,000,000	240,000,000
Total liabilities and equity	$ 2,014,000,000	$ 1,952,000,000

CONSOLIDATED AND COMBINED BALA6

CONSOLIDATED AND COMBINED BALANCE SHEETS (Parenthetical) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Statement Of Financial Position [Abstract]
Receivables, allowance for doubtful accounts	$ 11	$ 10
Common stock, par value	$ 0.01	$ 0.01
Common stock, Authorized	65,000,000	65,000,000
Common stock, Issued	34,610,931	32,449,669
Treasury stock, shares	100,256	0

CONSOLIDATED AND COMBINED STAT7

CONSOLIDATED AND COMBINED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Cash Flows from Operating Activities
Net (loss) income	$ (57,000,000)	$ 106,000,000	$ 74,000,000
Adjustments to reconcile net (loss) income to net cash provided by operating activities:
Impairment charges	88,000,000	0	8,000,000
Depreciation and amortization	160,000,000	171,000,000	181,000,000
Provision for doubtful accounts receivable	3,000,000	6,000,000	3,000,000
Share-based compensation	13,000,000	8,000,000	6,000,000
Deferred income taxes	(15,000,000)	(18,000,000)	(38,000,000)
Changes in uncertain tax positions	0	0	7,000,000
Gain on sale of investments and other assets - net	(10,000,000)	0	0
Other	5,000,000	(2,000,000)	(1,000,000)
Changes in operating assets and liabilities - net of acquisitions:
Accounts receivable- net	(7,000,000)	(52,000,000)	(2,000,000)
Inventories	5,000,000	29,000,000	24,000,000
Prepaid expenses and other current assets	(1,000,000)	(7,000,000)	21,000,000
Accounts payable	103,000,000	13,000,000	2,000,000
Income taxes payable and receivable	(7,000,000)	1,000,000	11,000,000
Accrued liabilities and other	(75,000,000)	(24,000,000)	(21,000,000)
Net cash provided by operating activities	205,000,000	231,000,000	275,000,000
Cash Flows from Investing Activities
Capital expenditures	(60,000,000)	(48,000,000)	(42,000,000)
Acquisition of businesses, net of cash acquired	(236,000,000)	(8,000,000)	(111,000,000)
Net proceeds from sales/purchase of investments and other assets	18,000,000	6,000,000	8,000,000
Transfers from restricted cash	1,000,000	9,000,000	0
Other investing activities	0	0	24,000,000
Net cash used in investing activities	(277,000,000)	(41,000,000)	(121,000,000)
Cash Flows from Financing Activities
Proceeds from issuance of long-term debt	65,000,000	816,000,000	0
Payments of current maturities and long-term debt	(118,000,000)	(17,000,000)	(72,000,000)
Net proceeds from credit facility borrowings	75,000,000	0	0
Debt issuance costs	(1,000,000)	(20,000,000)	0
Proceeds from issuance of common stock	18,000,000	0	0
Dividends paid	(34,000,000)	(8,000,000)	0
Payments from (to) RRD-net	3,000,000	(13,000,000)	0
Other financing activities	(2,000,000)	0	0
Net transfers to Parent and affiliates	0	(945,000,000)	(100,000,000)
Net cash provided by (used in) financing activities	6,000,000	(187,000,000)	(172,000,000)
Effect of exchange rate on cash and cash equivalents	5,000,000	(3,000,000)	(12,000,000)
Net decrease in cash and cash equivalents	(61,000,000)	0	(30,000,000)
Cash and cash equivalents at beginning of year	95,000,000	95,000,000	125,000,000
Cash and cash equivalents at end of period	34,000,000	95,000,000	95,000,000
Supplemental non-cash disclosure:
Assumption of warehousing equipment related to customer contract	0	9,000,000	0
Fairrington
Supplemental non-cash disclosure:
Issuance of shares of LSC Communications, Inc. common stock for acquisition of a business	20,000,000	0	0
R.R. Donnelley & Sons | Courier Corporation
Supplemental non-cash disclosure:
Issuance of shares of LSC Communications, Inc. common stock for acquisition of a business	$ 0	$ 0	$ 154,000,000

CONSOLIDATED AND COMBINED STAT8

CONSOLIDATED AND COMBINED STATEMENTS OF CASH FLOWS (Parenthetical) - shares shares in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2015
Fairrington
Issuance of stock for acquisitions of businesses	1
R.R. Donnelley & Sons | Courier Corporation
Issuance of stock for acquisitions of businesses		8

CONSOLIDATED AND COMBINED STAT9

CONSOLIDATED AND COMBINED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($) shares in Millions, $ in Millions	Total	Common Stock	Additional Paid-in-Capital	Treasury Stock	Net Parent Company Investment	Retained Earnings (Accumulated Deficit)	Accumulated Other Comprehensive (Loss) Income
Balance at Dec. 31, 2014	$ 1,175	$ 0	$ 0	$ 0	$ 1,343	$ 0	$ (168)
Balance (in shares) at Dec. 31, 2014		0		0
Net (loss) income	74	$ 0	0	$ 0	74	0	0
Net transfers (to) from parent company	65	0	0	0	65	0	0
Other comprehensive (loss) income	(37)	0	0	0	0	0	(37)
Balance at Dec. 31, 2015	1,277	$ 0	0	$ 0	1,482	0	(205)
Balance (in shares) at Dec. 31, 2015		0		0
Net (loss) income	106	$ 0	0	$ 0	97	9	0
Net transfers (to) from parent company	(934)	0	0	0	(934)	0	0
Separation-related adjustments	(244)	0	0	0	122	0	(366)
Reclassification of net parent investment to additional paid-in capital	0	0	767	0	(767)	0	0
Issuance of common stock upon separation	0	$ 0	0	0	0	0	0
Issuance of common stock upon separation (in shares)		32
Share-based compensation	3	$ 0	3	0	0	0	0
Cash dividends paid	(8)	0	0	0	0	(8)	0
Other comprehensive (loss) income	40	0	0	0	0	0	40
Balance at Dec. 31, 2016	240	$ 0	770	$ 0	0	1	(531)
Balance (in shares) at Dec. 31, 2016		32		0
Net (loss) income	(57)	$ 0	0	$ 0	0	(57)	0
Separation-related adjustments	(5)	0	(5)	0	0	0	0
Issuance of common stock upon separation	38	$ 0	38	0	0	0	0
Issuance of common stock upon separation (in shares)		2
Issuance of share-based awards, withholding and other	(2)	$ 0	0	(2)	0	0	0
Issuance of share-based awards, withholding and other (in shares)		1
Share-based compensation	13	$ 0	13	0	0	0	0
Cash dividends paid	(34)	0	0	0	0	(34)	0
Other comprehensive (loss) income	55	0	0	0	0	0	55
Balance at Dec. 31, 2017	$ 248	$ 0	$ 816	$ (2)	$ 0	$ (90)	$ (476)
Balance (in shares) at Dec. 31, 2017		35		0

Overview and Basis of Presentat

Overview and Basis of Presentation	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Overview and Basis of Presentation	Note 1. Overview and Basis of Presentation Description of Business and Separation The principal business of LSC Communications, Inc., a Delaware corporation, and its direct or indirect wholly-owned subsidiaries (“LSC Communications,” “the Company,” “we,” “our” and “us”) is to offer a broad scope of traditional and digital print, print-related services and office products. The Company serves the needs of publishers, merchandisers and retailers worldwide with a service offering that includes e-services, logistics, warehousing and fulfillment and supply chain management. The Company utilizes a broad portfolio of technology capabilities coupled with consultative attention to clients' needs to increase speed to market, reduce costs, provide postal savings to customers and improve efficiencies. On October 1, 2016 (the “separation date”), R. R. Donnelley & Sons Company (“RRD” or the “Parent”) completed the previously announced separation (the “separation”) into three separate independent publicly-traded companies: (i) its publishing and retail-centric print services and office products business (“LSC Communications”); (ii) its financial communications services business (“Donnelley Financial Solutions, Inc.” or “Donnelley Financial”) and (iii) a global, customized multichannel communications management company, which is the business of RRD after the separation. To effect the separation, RRD undertook a series of transactions to separate net assets and legal entities. RRD completed the distribution (the “distribution”) of 80.75%, of the outstanding common stock of LSC Communications and Donnelley Financial to RRD stockholders on October 1, 2016. RRD retained a % ownership stake in both LSC Communications and Donnelley Financial. On October 1, 2016, RRD stockholders of record as of the close of business on September 23, 2016 (“the record date”) received one share of LSC Communications common stock and one share of Donnelley Financial common stock for every eight shares of RRD common stock held as of the record date . On March 28, 2017, RRD completed the sale of approximately 6.2 million shares of LSC Communications common stock, representing its entire 19.25% retained ownership . In connection with the over-allotment option granted to the underwriters as part of the secondary sale by RRD, LSC Communications also sold approximately 0.9 million shares of common stock, receiving proceeds of $18 million, that were used for general corporate purposes. In connection with the separation, LSC Communications, RRD and Donnelley Financial entered into commercial arrangements, transition services agreements and various other agreements related to the separation that remain in effect. this annual report on Form 10-K. Basis of Presentation The accompanying consolidated and combined financial statements reflect the consolidated balance sheets and statements of operations of the Company as an independent, publicly traded company for the periods after the separation, and the combined statements of operations of the Company as a combined reporting entity of RRD for the periods prior to the separation. The consolidated and combined financial statements include the balance sheets, statements of operations and cash flows in conformity with accounting principles generally accepted in the United States (“GAAP”). All intercompany transactions have been eliminated in consolidation. Certain prior year amounts were restated to conform to the Company’s current consolidated balance sheet and statement of operations classifications. On October 1, 2016, the Company recorded separation-related adjustments primarily for certain assets and liabilities that were distributed as part of the separation from RRD. The adjustments primarily related to the assumption of certain pension obligations and plan assets in single employer plans for the Company’s employees and certain former employees and retirees of RRD. Additional separation-related adjustments were recorded after the separation in 2016 and during the year ended 2017 due to adjustments of assets and liabilities recorded as of the separation date. Refer to the separation-related adjustments disclosed in the consolidated and combined statements of equity. Prior to the Separation The combined financial statements were prepared on a stand-alone basis and were derived from RRD’s consolidated financial statements and accounting records. They include expenses of RRD that were allocated to LSC Communications for certain corporate functions, including healthcare and pension benefits, information technology, finance, legal, human resources, internal audit, treasury, tax, investor relations and executive oversight. These expenses were allocated to the Company on the basis of direct usage, when available, with the remainder allocated on a pro rata basis by revenue, employee headcount, or other measures. The Company considered the allocation methodologies and results to be reasonable for all periods presented, however, these allocations may not be indicative of the actual expenses that LSC Communications would have incurred as an independent public company or the costs it may incur in the future. The income tax amounts in these combined financial statements were calculated based on a separate income tax return methodology and presented as if the Company’s operations were separate taxpayers in the respective jurisdictions. All intracompany transactions between LSC Communications, RRD and Donnelley Financial are considered to be effectively settled in the combined financial statements at the time the transaction is recorded. The total net effect of the settlement of these intracompany transactions is reflected in the combined statements of cash flows as a financing activity. Net parent company investment was primarily impacted by contributions from RRD which were the result of treasury activities and net funding provided by or distributed to RRD. In connection with the separation, the net parent investment balance was transferred to additional paid-in-capital on October 1, 2016 and is reflected in the consolidated and combined statements of equity.

Significant Accounting Policies

Significant Accounting Policies	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Significant Accounting Policies	Note 2. Significant Accounting Policies Use of Estimates —The preparation of the consolidated and combined financial statements, in conformity with GAAP, requires the extensive use of management’s estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements, and reported amounts of revenue and expenses during the reporting periods. Actual results could differ from these estimates. Estimates are used when accounting for items and matters including, but not limited to, allowance for uncollectible accounts receivable, inventory obsolescence, asset valuations and useful lives, employee benefits, self-insurance reserves, taxes, restructuring and other provisions and contingencies. Foreign Operations —Assets and liabilities denominated in foreign currencies are translated into U.S. dollars at the exchange rates existing at the respective balance sheet dates. Income and expense items are translated at the average rates during the respective periods. Translation adjustments resulting from fluctuations in exchange rates are recorded as a separate component of other comprehensive income (loss) while transaction gains and losses are recorded in net earnings. Fair Value Measurements— Certain assets and liabilities are required to be recorded at fair value on a recurring basis. Fair value is determined based on the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants. The Company records the fair value of its pension plan assets on a recurring basis. Assets measured at fair value on a nonrecurring basis include long-lived assets held and used, long-lived assets held for sale, goodwill and other intangible assets. The fair value of cash and cash equivalents, accounts receivable, short-term debt and accounts payable approximate their carrying values. The three-tier value hierarchy, which prioritizes valuation methodologies based on the reliability of the inputs, is: Level 1 — Valuations based on quoted prices for identical assets and liabilities in active markets. Level 2 —Valuations based on 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 —Valuations based on unobservable inputs reflecting the Company’s own assumptions, consistent with reasonably available assumptions made by other market participants. Revenue Recognition —The Company recognizes revenue for the majority of its products upon transfer of title and the passage of the risk of ownership, which is generally upon shipment to the customer. Contracts generally specify F.O.B. shipping point terms. Under agreements with certain customers, custom products may be stored by the Company for future delivery. In these situations, the Company may also receive a logistics or warehouse management fee for the services it provides. In certain of these cases, delivery and billing schedules are outlined in the customer agreement and product revenue is recognized when manufacturing is complete, title and risk of ownership transfer to the customer, and there is a reasonable assurance as to collectability. Because the majority of products are customized, product returns are not significant; however, the Company accrues for the estimated amount of customer credits at the time of sale. Revenue from the Company’s co-mail and list services operations is recognized when services are completed. The Company records deferred revenue in situations where amounts are invoiced but the revenue recognition criteria outlined above are not met. Such revenue is recognized when all criteria are subsequently met. Billings for shipping and handling costs are recorded gross. Many of the Company’s operations process materials, primarily paper, that may be supplied directly by customers or may be purchased by the Company and sold to customers. No revenue is recognized for customer-supplied paper, but revenues for Company-supplied paper are recognized on a gross basis. The Company records taxes collected from customers and remitted to governmental authorities on a net basis. Refer to Note 20, New Accounting Pronouncements By-product recoveries —The Company records the sale of by-products as a reduction of cost of sales. Cash and cash equivalents —The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents. Short-term securities consist of investment grade instruments of governments, financial institutions and corporations. Receivables— Receivables are stated net of allowances for doubtful accounts and primarily include trade receivables, notes receivable and miscellaneous receivables from suppliers. No single customer comprised more than 10% of our net sales in 2017, 2016 or 2015. Specific customer provisions are made when a review of significant outstanding amounts, utilizing information about customer creditworthiness and current economic trends, indicates that collection is doubtful. In addition, provisions are made at differing rates, based upon the age of the receivable and the Company’s historical collection experience. Refer to Note 4, for details of activity affecting the allowance for doubtful accounts receivable. Inventories —Inventories include material, labor and factory overhead and are stated at the lower of cost or market and net of excess and obsolescence reserves for raw materials and finished goods. Provisions for excess and obsolete inventories are made at differing rates, utilizing historical data and current economic trends, based upon the age and type of the inventory. Specific excess and obsolescence provisions are also made when a review of specific balances indicates that the inventories will not be utilized in production or sold. The cost of 63.9% and 85.5% of the inventories at December 31, 2017 and 2016, respectively, has been determined using the Last-In, First-Out (“LIFO”) method. The decrease in 2017 is primarily due to inventory associated with acquisitions during the year ended December 31, 2017 that is not determined using the LIFO method. The LIFO method is intended to reflect the effect of inventory replacement costs within the consolidated and combined statements of operations; accordingly, charges to cost of sales generally reflect recent costs of material, labor and factory overhead. The Company uses an external-index method of valuing LIFO inventories. The remaining inventories, primarily related to certain acquired and international operations, are valued using the First-In, First-Out (“FIFO”) or specific identification methods. Long-Lived Assets —The Company assesses potential impairments to its long-lived assets if events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Indefinite-lived intangible assets are reviewed annually for impairment or more frequently if events or changes in circumstances indicate that the carrying value may not be recoverable. An impaired asset is written down to its estimated fair value based upon the most recent information available. Estimated fair market value is generally measured by discounting estimated future cash flows. Long-lived assets, other than goodwill and other intangible assets, that are held for sale, are recorded at the lower of the carrying value or the fair market value less the estimated cost to sell. Property, plant and equipment —Property, plant and equipment are recorded at cost and depreciated on a straight-line basis over their estimated useful lives. Useful lives range from 15 to 40 years for buildings, the lesser of 7 years or the lease term for leasehold improvements and from 3 to 15 years for machinery and equipment. Maintenance and repair costs are charged to expense as incurred. Major overhauls that extend the useful lives of existing assets are capitalized. When properties are retired or disposed, the costs and accumulated depreciation are eliminated and the resulting profit or loss is recognized in the results of operations. Goodwill —Goodwill is assigned to a specific reporting unit, depending on the nature of the acquired company. Prior to the separation, the Company’s goodwill balances for certain reporting units were reallocated based on the relative fair values of the businesses. Goodwill is reviewed for impairment annually as of October 31 or more frequently if events or changes in circumstances indicate that it is more likely than not that the fair value of a reporting unit is below its carrying value. For certain reporting units, the Company may perform a qualitative, rather than quantitative, assessment to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. In performing this qualitative analysis, the Company considers various factors, including the excess of prior year estimates of fair value compared to carrying value, the effect of market or industry changes and the reporting unit’s actual results compared to projected results. Based on this qualitative analysis, if management determines that it is more likely than not that the fair value of the reporting unit is greater than its carrying value, no further impairment testing is performed. For the remaining reporting units, the Company compares each reporting unit’s fair value, estimated based on comparable company market valuations and expected future discounted cash flows to be generated by the reporting unit, to its carrying value. Prior to the Company’s early adoption of ASU 2017-04 “Intangibles – Goodwill and Other (Topic 350)” during the third quarter of 2017, if the carrying value exceeded the reporting unit’s fair value, the Company performed an additional fair value measurement calculation to determine the impairment loss, that was charged to operations in the period identified. As a result of early adoption of ASU 2017-04, if the carrying value exceeds the reporting unit’s fair value, the Company recognizes an impairment charge equal to the amount by which the carrying value exceeds the reporting unit’s fair value not to exceed the total amount of goodwill recorded. Refer to Note 8, Restructuring, Impairment and Other Charges, Amortization —Certain costs to acquire and develop internal-use computer software are capitalized and amortized over their estimated useful life using the straight-line method, up to a maximum of five years. Amortization expense, primarily related to internally-developed software and excluding amortization expense related to other intangible assets, was $5 million each for the years ended December 31, 2017, 2016 and 2015, respectively. Deferred debt issuance costs are amortized over the term of the related debt. Other intangible assets, except for those intangible assets with indefinite lives, are recognized separately from goodwill and are amortized over their estimated useful lives. Other intangible assets with indefinite lives are not amortized. Refer to Note 7 , Goodwill and Other Intangible Assets, Share-Based Compensation — The Company recognizes compensation expense for share-based awards expected to vest on a straight-line basis over the requisite service period of the award based on their grant date fair value. Prior to the separation, RRD maintained an incentive share-based compensation program for certain individuals, including certain LSC Communications employees. The share-based compensation expense was allocated to the Company based on the awards and terms previously granted to the Company’s employees, as well as an allocation of expense related to RRD’s corporate and shared functional employees. Refer to Note 16, for further discussion. Pension and Other Postretirement Benefits Plans — At the separation date, the Company recorded net benefit obligations transferred from RRD. T he Company records annual income and expense amounts relating to its pension plans based on calculations that include various actuarial assumptions, including discount rates, mortality, assumed rates of return, compensation increases, and turnover rates. The Company reviews its actuarial assumptions on an annual basis and makes modifications to the assumptions based on current rates and trends when it is deemed appropriate to do so. The effect of modifications on the value of plan obligations and assets is recognized immediately within other comprehensive income (loss) and amortized into operating earnings over future periods. The Company believes that the assumptions utilized in recording its obligations under its plans are reasonable based on its experience, market conditions and input from its actuaries and investment advisors. Prior to the separation, certain employees of the Company participated in various pension and postretirement health care plans sponsored by RRD. In the Company’s combined financial statements, these plans were accounted for as multiemployer benefit plans and no net liabilities were reflected in the Company’s combined balance sheets as there were no unfunded contributions due at the end of any reporting period. The Company’s statements of operations included expense allocations for these benefits. These expenses were funded through intercompany transactions with RRD and were reflected within net parent company investment in LSC Communications. Certain plans in LSC Communications’ Mexico and U.S. operations were direct obligations of LSC Communications and were recorded in the consolidated and combined financial statements. Refer to Note 13, Retirement Plans , for further discussion. Taxes on Income —The Company has recorded deferred tax assets related to future deductible items, including domestic and foreign tax loss and credit carryforwards. The Company evaluates these deferred tax assets by tax jurisdiction. The utilization of these tax assets is limited by the amount of taxable income expected to be generated within the allowable carryforward period and other factors. Accordingly, management has provided a valuation allowance to reduce certain of these deferred tax assets when management has concluded that, based on the weight of available evidence, it is more likely than not that the deferred tax assets will not be fully realized. If actual results differ from these estimates, or the estimates are adjusted in future periods, adjustments to the valuation allowance might need to be recorded. Significant judgment is required in determining the provision for income taxes and related accruals, deferred tax assets and liabilities and any valuation allowance recorded against deferred tax assets. In the ordinary course of business, there are transactions and calculations where the ultimate tax outcome is uncertain. Additionally, the Company’s tax returns are subject to audit by various U.S. and foreign tax authorities. The Company recognizes a tax position in its financial statements when it is more likely than not (a likelihood of more than fifty percent) that the position would be sustained upon examination by tax authorities. This recognized tax position is then measured at the largest amount of benefit that is greater than fifty percent likely of being realized upon ultimate settlement. Although management believes that its estimates are reasonable, the final outcome of uncertain tax positions may be materially different from that which is reflected in the Company’s consolidated and combined financial statements. The Company classifies interest expense and any related penalties related to income tax uncertainties as a component of income tax expense. , Income Taxes, Prior to the separation, in the Company’s combined financial statements, income tax expense and deferred tax balances were calculated on a separate return basis, although with respect to certain entities, the Company’s operations were historically included in the tax returns filed by the respective RRD entities of which the Company’s business was formerly a part. For periods after the separation, the Company has and will continue to file tax returns on its own behalf. The provision for income tax and income tax balances after the separation represent the Company's tax liabilities as an independent company. Refer to Note 14, Income Taxes Comprehensive Income (Loss) —Comprehensive income (loss) for the Company consists of net earnings, unrecognized actuarial gains and losses and foreign currency translation adjustments. Refer to Note 15 for further discussion.

Business Combinations

Business Combinations	12 Months Ended
	Dec. 31, 2017
Business Combinations [Abstract]
Business Combinations	Note 3. Business Combinations 2017 Acquisitions On November 29, 2017, the Company acquired The Clark Group, (“Clark Group”), a third-party logistics provider of distribution, consolidation, transportation management and international freight forwarding services. The acquisition enhanced the Company’s logistics service offering. The total purchase price was $25 million in cash, of which $16 million was recorded in goodwill. For the year ended December 31, 2017, the Company’s consolidated statement of operations included net sales of $4 million and a de minimis amount of income from operations attributable to the acquisition of Clark Group. On November 9, 2017, the Company acquired Quality Park, a producer of envelopes, mailing supplies and assorted packaging items. The acquisition enhanced the Company’s office products offerings. For the year ended December 31, 2017, the Company’s consolidated statement of operations included net sales of $16 million and a de minimis loss from operations attributable to the acquisition of Quality Park. On September 7, 2017, the Company acquired Publishers Press, a printing provider with capabilities such as web-offset printing, prepress and distribution services for magazines and retail brands. The acquisition enhanced the Company’s printing capabilities. The total purchase price was $70 million in cash, of which $2 million was recorded in goodwill. For the year ended December 31, 2017, the Company’s consolidated statement of operations included net sales of $53 million and income from operations of $1 million attributable to the acquisition of Publishers Press. On August 21, 2017, the Company acquired the assets of NECI, LLC (“NECI”), a supplier of commodity and specialty filing supplies On On July 28, 2017, the Company acquired Fairrington Transportation Corp., F.T.C. Transport, Inc. and F.T.C. Services, Inc. (“Fairrington”), a full-service, printer-independent mailing logistics provider in the United States. The acquisition enhanced the Company’s logistics service offering. The purchase price was $19 million in cash and approximately 1.0 million shares of LSC Communications common stock, for a total transaction value of $39 million. Of the total purchase price, $22 million was recorded in goodwill. On March 1, 2017, the Company acquired HudsonYards Studios (“HudsonYards”), a digital and print premedia production company that provides high-quality creative retouching, computer-generated imagery, mechanical creation, press-ready file preparation, and interactive production services. The acquisition enhanced the Company’s digital and premedia capabilities. The purchase price for HudsonYards was $3 million in cash, of which $2 million was recorded in goodwill. For the year ended December 31, 2017, the Company’s consolidated statement of income included net sales of $8 million and loss from operations of $1 million attributable to the acquisition of HudsonYards. The operations of Clark Group, Publishers Press, CREEL, Fairrington, and HudsonYards are included in the Print segment; specifically the magazines, catalogs and retail inserts reporting unit. The operations of Quality Park and NECI are included in the Office Products segment. The acquisitions were recorded by allocating the cost of the acquisitions to the assets acquired, including other intangible assets, based on their estimated fair values at the acquisition date. The excess of the cost of the acquisitions over the net amounts assigned to the fair value of the assets acquired was recorded in goodwill. The goodwill is primarily attributable to the synergies expected to arise as a result of the acquisitions. The preliminary tax deductible goodwill related to the Clark Group, Quality Park, Publishers Press, NECI, CREEL, Fairrington, and HudsonYards acquisitions was $39 million. The purchase price allocations for Clark Group, Quality Park, Publishers Press, and CREEL are preliminary as of December 31, 2017 because the valuations necessary to assess the fair values of the net assets and liabilities acquired are still in process. The primary areas that are not yet finalized relate to the valuation of certain assets and liabilities. The final purchase price allocations may differ from what is currently reflected in the consolidated financial statements, and could affect goodwill impairment in the future. The purchase price allocations for NECI, Fairrington and HudsonYards are final as of December 31, 2017. There were no significant changes to the purchase price allocations for Publishers Press, CREEL and Fairrington as of December 31, 2017 compared to the disclosed purchase price allocations in the Company’s quarterly report on Form 10-Q for the quarter ended September 30, 2017. These purchase price allocations for the material acquisitions noted above were as follows: Clark Group Quality Park Publishers Press CREEL Fairrington Accounts Receivable $ 6 $ 20 $ 27 $ 12 $ 6 Inventories — 27 13 5 — Prepaid expenses and other current assets 1 1 1 1 — Property, plant and equipment — 8 36 20 6 Other intangible assets 14 1 — 23 17 Other noncurrent assets — — 1 — 1 Goodwill (bargain purchase) 16 (3 ) 2 26 22 Accounts payable and accrued liabilities (9 ) (11 ) (13 ) (9 ) (4 ) Other noncurrent liabilities — — — (1 ) — Deferred taxes-net (3 ) (2 ) — — (9 ) Purchase price, net of cash acquired $ 25 $ 41 67 77 39 Less: value of common stock issued — — — — 20 Less: accrued but unpaid contingent consideration — — — 1 — Net cash paid: $ 25 $ 41 $ 67 $ 76 $ 19 Given the historical valuations of the magazines, catalogs and retail inserts reporting unit that have resulted in goodwill impairment in prior years, combined with the change in the composition of the carrying value of the reporting unit due to the acquisitions completed during the quarter ended September 30, 2017, the Company determined it necessary to perform an interim goodwill impairment review on this reporting unit as of September 30, 2017. As a result, the Company recorded charges of $55 million to recognize the impairment of goodwill for the magazines, catalogs and retail inserts reporting unit in the Print segment. For the quarter ended December 31, 2017, the Company completed the acquisition of the Clark Group that became part of the magazines, catalogs and retail inserts reporting unit. Given the amount by which the carrying amount of the reporting unit exceeded its fair value in the goodwill impairment test performed as of September 30, 2017, combined with the fact that management’s assessment of the fair value did not materially change since that date, an additional goodwill impairment charge of $18 million was recorded in the period ended December 31, 2017, which represents all of the goodwill arising from The Clark Group acquisition and additional amounts related to acquisitions completed during the quarter ended September 30, 2017. The total charge to recognize the impairment of goodwill in the magazines, catalogs and retail inserts reporting unit was $73 million for 2017, resulting in zero goodwill associated with the magazines, catalogs and retail inserts reporting unit as of December 31, 2017. Refer to Note 8, Restructuring, Impairment and Other Charges The fair values of other intangible assets and goodwill associated with the acquisitions were determined to be Level 3 under the fair value hierarchy. The following table presents the fair value, valuation techniques and related unobservable inputs for these Level 3 measurements: Fair Value Valuation Technique Unobservable Input Range Customer relationships $ 51 Multi-period excess earnings method Growth rate (5.0)% - 7.5% Attrition rate 5.0% - 10.0% Discount rate 13.0% - 35.0% Trade names 4 Relief-from-royalty method Royalty rate 0.5% - 1.5% Discount rate 13.0% - 35.0% The fair values of property, plant and equipment associated with the acquisitions were determined to be Level 3 under the fair value hierarchy. Property, plant and equipment values were estimated using either the cost or market approach, if a secondhand market existed. 2016 Acquisition On December 2, 2016, the Company acquired Continuum Management Company, LLC (“Continuum”), a print procurement and management business. The acquisition enhanced the Company’s print management’s capabilities. The Company paid $7 million in cash in 2016. 2015 Acquisition On June 8, 2015, RRD acquired Courier Corporation (“Courier”), a leader in digital printing and publishing primarily in the United States, specializing in educational, religious and trade books. The acquisition expanded the Company’s digital printing capabilities. Courier’s book manufacturing operations and publishing operations are included in LSC Communications’ consolidated and combined financial statements. Courier‘s Brazilian operations are not part of LSC Communications; therefore, the Company’s consolidated and combined financial statements do not include Courier’s Brazilian operations. The purchase price for Courier was $137 million in cash and 8 million shares of RRD common stock, or a total transaction value of $292 million (including $6 million related to Brazil) based on RRD’s closing share price on June 5, 2015, plus the assumption of Courier’s debt of $78 million (including $2 million related to Brazil). Courier had $21 million (including a de minimis amount related to Brazil) of cash as of the date of acquisition. Immediately following the acquisition, substantially all of the debt assumed was repaid. The Courier acquisition was recorded by allocating the cost of the acquisition to the assets acquired, including other intangible assets, based on their estimated fair values at the acquisition date. The excess of the cost over the net amounts assigned to the fair value of the assets acquired was recorded as goodwill. The goodwill associated with this acquisition is primarily attributable to the synergies expected to arise as a result of the acquisition. For the years ended December 31, 2017, 2016 and 2015, the Company recorded $5 million, a de minimis amount and $14 million, respectively, of acquisition-related expenses associated with the completed and contemplated acquisitions described above within selling, general and administrative expenses in the consolidated and combined statements of income. Pro forma results The following unaudited pro forma financial information for the year ended December 31, 2017 and 2016 presents the consolidated and combined statements of income of the Company and the acquisitions described above, as if the acquisitions had occurred as of January 1 of the year prior to the acquisitions. The unaudited pro forma financial information is not intended to represent or be indicative of the Company’s consolidated and combined statements of income that would have been reported had these acquisitions been completed as of the beginning of the period presented and should not be taken as indicative of the Company’s future consolidated statements of income. Pro forma adjustments are tax-effected at the applicable statutory tax rates. Year Ended December 31, 2017 2016 Net sales $ 3,941 $ 4,235 Net (loss) income (60 ) 106 Net (loss) earnings per common share Basic $ (1.78 ) $ 3.16 Diluted $ (1.78 ) $ 3.14 The following table outlines unaudited pro forma financial information for the years ended December 31, 2017 and 2016: Year Ended December 31, 2017 2016 Amortization of purchased intangibles $ 22 $ 23 Additionally, the nonrecurring pro forma adjustments affecting net income for the years ended December 31, 2017 and 2016 were as follows: Year Ended December 31, 2017 2016 Acquisition-related expenses, pre-tax $ (1 ) $ — Restructuring, impairment and other charges (1 ) — Inventory fair value adjustments, pre-tax 2 (3 ) Other pro forma adjustments, pre-tax 2 3 Income taxes 3 3 Note: A negative number in the table above represents a decrease to income in pro forma net income.

Accounts Receivable

Accounts Receivable	12 Months Ended
	Dec. 31, 2017
Receivables [Abstract]
Accounts Receivable	Note 4. Accounts Receivable Transactions affecting the allowances for doubtful accounts receivable balance during the years ended December 31, 2017, 2016 and 2015 were as follows: 2017 2016 2015 Balance, beginning of year $ 10 $ 11 $ 13 Provisions charged to expense 3 6 3 Write-offs and other (2 ) (7 ) (5 ) Balance, end of year $ 11 $ 10 $ 11

Inventories

Inventories	12 Months Ended
	Dec. 31, 2017
Inventory Disclosure [Abstract]
Inventories	Note 5. Inventories The components of the Company’s inventories, net of excess and obsolescence reserves for raw materials and finished goods, at December 31, 2017 and 2016 were as follows: 2017 2016 Raw materials and manufacturing supplies $ 114 $ 100 Work in process 69 58 Finished goods 112 93 LIFO reserve (57 ) (58 ) Total $ 238 $ 193 During the years ended December 31, 2017, 2016 and 2015, the Company recognized a LIFO benefit of $1 million, $1 million and $7 million, respectively.

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
	Dec. 31, 2017
Property Plant And Equipment [Abstract]
Property, Plant and Equipment	Note 6. Property, Plant and Equipment The components of the Company’s property, plant and equipment at December 31, 2017 and 2016 were as follows: 2017 2016 Land $ 45 $ 42 Buildings 739 762 Machinery and equipment 4,012 4,173 4,796 4,977 Accumulated depreciation (4,220 ) (4,369 ) Total $ 576 $ 608 During the years ended December 31, 2017, 2016 and 2015, depreciation expense was Refer to Note 8, Restructuring, Impairment and Other Charges Assets Held for Sale Primarily as a result of restructuring actions, certain facilities and equipment are considered held for sale. The net book value of assets held for sale was $7 million and $2

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	12 Months Ended
	Dec. 31, 2017
Goodwill And Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets	Note 7. Goodwill and Other Intangible Assets The changes in the carrying amount of goodwill for the years ended December 31, 2017 and 2016 were as follows: Print Office Products Total Net book value as of January 1, 2016 Goodwill $ 845 $ 109 $ 954 Accumulated impairment losses (794 ) (79 ) (873 ) Total 51 30 81 Acquisition 3 — 3 Net book value as of December 31, 2016 Goodwill $ 852 $ 109 $ 961 Accumulated impairment losses (798 ) (79 ) (877 ) Total 54 30 84 Acquisition 70 1 71 Impairment charges (73 ) — (73 ) Net book value as of December 31, 2017 Goodwill 934 110 1,044 Accumulated impairment losses (883 ) (79 ) (962 ) Total $ 51 $ 31 $ 82 During the year ended December 31, 2017, the Company recorded charges of $73 million to recognize the impairment of goodwill for the magazines, catalogs and retail inserts reporting unit in the Print segment. Refer to Note 8, Restructuring, Impairment and Other Charges The Print goodwill and accumulated impairment balances are impacted by changes in foreign exchanges. The components of other intangible assets at December 31, 2017 and 2016 were as follows: December 31, 2017 December 31, 2016 Gross Carrying Accumulated Net Book Gross Carrying Accumulated Net Book Amount Amortization Value Amount Amortization Value Customer relationships $ 256 $ (125 ) $ 131 $ 205 $ (109 ) $ 96 Trade names 9 (4 ) 5 5 (2 ) 3 Total amortizable other intangible assets 265 (129 ) 136 210 (111 ) 99 Indefinite-lived trade names 24 — 24 32 — 32 Total other intangible assets $ 289 $ (129 ) $ 160 $ 242 $ (111 ) $ 131 For the year ended December 31, 2017, the Company recorded charges of $8 million primarily for the impairment of certain acquired indefinite tradename intangible assets, including $3 million in the Office Products segment and $5 million in the book reporting unit, which is part of the Print segment. Refer to Note 8, Restructuring, Impairment and Other Charges , for further discussion regarding impairment charges. There was no impairment recorded during the years ended December 31, 2016 and 2015. The Company recorded additions to other intangible assets of $55 million for acquisitions during the year ended December 31, 2017. The components of other intangible assets added during the year ended December 31, 2017 were as follows: December 31, 2017 Amount Weighted Average Amortization Period (in years) Customer relationships $ 51 11.1 Trade names (amortizable) 4 4.5 Total additions $ 55 Amortization expense for other intangible assets was $18 million, $16 million and $17 million for the years ended December 31, 2017, 2016 and 2015, respectively. The following table outlines the estimated annual amortization expense related to other intangible assets as of December 31, 2017: For the year ending December 31, Amount 2018 $ 16 2019 16 2020 16 2021 14 2022 13 2023 and thereafter 61 Total $ 136

Restructuring, Impairment and O

Restructuring, Impairment and Other Charges	12 Months Ended
	Dec. 31, 2017
Restructuring And Related Activities [Abstract]
Restructuring, Impairment and Other Charges	Note 8. Restructuring, Impairment and Other Charges 2017 2017 Employee Terminations Other Restructuring Charges Total Restructuring Charges Impairment Other Charges Total Print $ 12 $ 7 $ 19 $ 85 $ 4 $ 108 Office Products 1 — 1 3 — 4 Corporate — 17 17 — — 17 Total $ 13 $ 24 $ 37 $ 88 $ 4 $ 129 Restructuring Charges For the year ended December 31, 2017, the Company incurred employee-related restructuring charges of $13 million for an aggregate of 776 employees, of whom 459 were terminated as of or prior to December 31, 2017. These charges primarily related to four Impairment Charges For the year ended December 31, 2017, the Company recorded the following net impairment charges, which are explained further below: Property, Plant and Equipment Other Intangible Assets Goodwill Total Print $ 7 $ 5 $ 73 $ 85 Office Products — 3 — 3 Total $ 7 $ 8 $ 73 $ 88 Property, Plant and Equipment The net charges of $7 million primarily related to impairment of machinery and equipment in the Company’s magazines, catalogs and retail inserts reporting unit, which is included in the Print segment, resulting from general volume declines. Indefinite-Lived Tradenames The Company also recorded charges of $8 million for the impairment of certain acquired indefinite-lived tradename intangible assets, including $3 million in the Office Products segment and $5 million in the book reporting unit, which is part of the Print segment. The impairment of the indefinite-lived tradename intangible assets resulted from negative revenue trends experienced in recent years and lower expectations of future revenue to be derived from those tradenames. The impairment was determined using Level 3 inputs and estimated based on cash flow analyses, which included management’s assumptions related to future revenues and profitability. After recording the impairment charges, remaining indefinite-lived tradenames in the Office Products segment and book reporting unit were $23 million and $1 million, respectively. Goodwill With respect to the goodwill impairment charges, as explained in Note 3, Business Combinations Business Combinations In accordance with ASC 350, Intangibles — Goodwill and Other Prior to the acquisitions completed within the last twelve months, the magazines, catalogs and retail inserts reporting unit had zero goodwill recorded, as goodwill associated with this reporting unit had been fully impaired in prior years. Given the historical valuations of the magazines, catalogs and retail inserts reporting unit that have resulted in goodwill impairment in prior years, combined with the change in the composition of the carrying value of the reporting unit due to the acquisitions completed as of September 30, 2017, the Company determined it necessary to perform an interim goodwill impairment review on this reporting unit as of September 30, 2017. As a result of the interim goodwill impairment test, and consistent with prior goodwill impairment tests, the magazines, catalogs and retail inserts reporting unit’s fair value continued to be at a value below its carrying value. This is primarily due to the negative revenue trends experienced in recent years that are only partially offset by the impact of the new acquisitions. As such, the Company recorded charges of $55 million to recognize the impairment of goodwill in this reporting unit as of September 30, 2017. The goodwill impairment charges were determined using Level 3 inputs, including discounted cash flow analyses, comparable marketplace fair value data and management’s assumptions. For the quarter ended December 31, 2017, the Company completed the acquisition of the Clark Group that became part of the magazines, catalogs and retail inserts reporting unit. Given the amount by which the carrying amount of the reporting unit exceeded its fair value in the goodwill impairment test performed as of September 30, 2017, combined with the fact that management’s assessment of the fair value did not materially change since that date, an additional goodwill impairment charge of $18 million was recorded in the period ended December 31, 2017, which represents all of the goodwill arising from the Clark Group acquisition and additional amounts related to acquisitions completed during the quarter ended September 30, 2017. The total charge to recognize the impairment of goodwill in the magazines, catalogs and retail inserts reporting unit was $73 million for 2017, resulting in zero goodwill associated with the magazines, catalogs and retail inserts reporting unit as of December 31, 2017. Fair Value Measurement The fair value as of the measurement date, net book value as of the end of the year and related impairment charge for assets measured at fair value on a nonrecurring basis subsequent to initial recognition during the year ended December 31, 2017 is disclosed below. Year Ended December 31, 2017 As of December 31, 2017 Impairment Charge Fair Value Measurement (Level 3) Net Book Value Long-lived assets held and used $ 7 $ — $ — Goodwill 73 — — Indefinite-lived tradenames 8 23 23 Total $ 88 $ 23 $ 23 The fair values of the buildings and machinery and equipment were determined to be Level 3 under the fair value hierarchy and were estimated based on discussions with real estate brokers, review of comparable properties, if available, discussions with machinery and equipment brokers, dealer quotes and internal expertise related to the current marketplace conditions. The Company’s accounting and finance management determines the valuation policies and procedures for Level 3 fair value measurements and is responsible for the development and determination of unobservable inputs. Fair Value Valuation Technique Unobservable Input Range Indefinite-lived tradenames $ 24 Relief-from-royalty Royalty Rate 0.5% - 1.5% Other Charges For the year ended December 31, 2017, the Company recorded other charges of $4 million for multiemployer pension plan withdrawal obligations unrelated to facility closures. The total liability for the withdrawal obligations associated with the Company’s decision to withdraw from certain multiemployer pension plans included in accrued liabilities and other noncurrent liabilities are $6 million and $37 million, respectively, at December 31, 2017. Refer to Note 13, Retirement Plans The Company’s withdrawal liabilities could be affected by the financial stability of other employers participating in such plans and any decisions by those employers to withdraw from such plans in the future. While it is not possible to quantify the potential impact of future events or circumstances, reductions in other employers’ participation in multiemployer pension plans, including certain plans from which the Company has previously withdrawn, could have a material effect on the Company’s previously estimated withdrawal liabilities and consolidated balance sheets, statements of operations and cash flows. 2016 2016 Employee Terminations Other Restructuring Charges Total Restructuring Charges Impairment Other Charges Total Print $ 6 $ 6 $ 12 $ — $ 3 $ 15 Corporate 2 1 3 — — 3 Total $ 8 $ 7 $ 15 $ — $ 3 $ 18 Restructuring Charges For the year ended December 31, 2016, the Company recorded net restructuring charges of $8 million for employee termination costs for an aggregate of 222 employees, substantially all of whom were terminated as of or prior to December 31, 2017. These charges primarily related to one facility closure in the Print segment, the expected closure of another facility in the first quarter of 2017 in the Print segment and the reorganization of certain operations. Additionally, the Company recorded lease termination and other restructuring charges of $7 million. The fair values of the buildings and machinery and equipment were determined to be Level 3 under the fair value hierarchy and were estimated based on discussions with real estate brokers, review of comparable properties, if available, discussions with machinery and equipment brokers, dealer quotes and internal expertise related to the current marketplace conditions. Other Charges For the year ended December 31, 2016, the Company recorded other charges of $3 million for multi-employer pension plan withdrawal obligations unrelated to facility closures. The total liability for the withdrawal obligations associated with the Company’s decision to withdraw from certain multi-employer pension plans included in accrued liabilities and other noncurrent liabilities are $6 million and $39 million, respectively, at December 31, 2016. Refer to Note 13, Retirement Plans 2015 2015 Employee Terminations Other Restructuring Charges Total Restructuring Charges Impairment Other Charges Total Print $ 19 $ 5 $ 24 $ 7 $ 22 $ 53 Office Products 1 2 3 1 — 4 Total $ 20 $ 7 $ 27 $ 8 $ 22 $ 57 Restructuring and Impairment Charges For the year ended December 31, 2015, the Company recorded net restructuring charges of $20 million for employee termination costs for 766 employees, substantially all of whom were terminated as of December 31, 2017. These charges primarily related to the closure of two facilities in the Print segment, the integration of Courier and the reorganization of certain operations. Additionally, the Company incurred lease termination and other restructuring charges of $7 million for the year ended December 31, 2015, including charges related to multiemployer pension plan withdrawal obligations as a result of facility closures. For the year ended December 31, 2015, the Company also recorded $8 million of impairment charges primarily related to buildings and machinery and equipment associated with facility closings. Fair Value Measurement The fair value as of the measurement date, net book value as of the end of the year and related impairment charge for assets measured at fair value on a nonrecurring basis subsequent to initial recognition during the year ended December 31, 2015 is disclosed below. Year Ended December 31, 2015 As of December 31, 2015 Impairment Charge Fair Value Measurement (Level 3) Net Book Value Long-lived assets held for sale or disposal $ 9 $ 15 $ 14 Total $ 9 $ 15 $ 14 The fair values of the buildings and machinery and equipment were determined to be Level 3 under the fair value hierarchy and were estimated based on discussions with real estate brokers, review of comparable properties, if available, discussions with machinery and equipment brokers, dealer quotes and internal expertise related to the current marketplace conditions. Other Charges For the year ended December 31, 2015, the Company recorded charges of $22 million, including Retirement Plans, Restructuring Reserve The restructuring reserve as of December 31, 2017 and 2016, and changes during the year ended December 31, 2017, were as follows: December 31, 2016 Restructuring Charges Foreign Exchange and Other Cash Paid December 31, 2017 Employee terminations $ 8 $ 13 $ — $ (13 ) $ 8 Multi-employer pension plan withdrawal obligations 18 1 — (3 ) 16 Lease terminations and other 2 18 — (18 ) 2 Total $ 28 $ 32 $ — $ (34 ) $ 26 The current portion of restructuring reserves of $14 million at December 31, 2017 was included in accrued liabilities, while the long-term portion of $12 million, which primarily related to multi-employer pension plan withdrawal obligations related to facility closures and lease termination costs, was included in other noncurrent liabilities at December 31, 2017. Payments on all of the Company’s multiemployer pension plan withdrawal obligations are scheduled to be completed by 2034. Changes based on uncertainties in these estimated withdrawal obligations could affect the ultimate charges related to multiemployer pension plan withdrawals. Refer to Note 13 , Retirement Plans, The restructuring liabilities classified as “lease terminations and other” consisted of lease terminations and other facility closing costs. Payments on certain of the lease obligations are scheduled to continue until 2018. Market conditions and the Company’s ability to sublease these properties could affect the ultimate charges related to the lease obligations. Any potential recoveries or additional charges could affect amounts reported in the Company’s consolidated financial statements. The restructuring reserve as of December 31, 2016 and 2015, and changes during the year ended December 31, 2016, were as follows: December 31, 2015 Restructuring Charges Foreign Exchange and Other Cash Paid December 31, 2016 Employee terminations $ 13 $ 8 $ 2 $ (15 ) $ 8 Multi-employer pension plan withdrawal obligations 20 2 — (4 ) 18 Lease terminations and other 4 5 — (7 ) 2 Total $ 37 $ 15 $ 2 $ (26 ) $ 28 The current portion of restructuring reserves of $13 million at December 31, 2016 was included in accrued liabilities, while the long-term portion of $15 million, which primarily related to multi-employer pension plan withdrawal obligations related to facility closures and lease termination costs, was included in other noncurrent liabilities at December 31, 2016.

Accrued Liabilities

Accrued Liabilities	12 Months Ended
	Dec. 31, 2017
Accrued Liabilities Current [Abstract]
Accrued Liabilities	Note 9. Accrued Liabilities The components of the Company’s accrued liabilities at December 31, 2017 and 2016 were as follows: 2017 2016 Employee-related liabilities $ 87 $ 87 Customer-related liabilities 40 37 Deferred revenue 33 33 Restructuring liabilities 14 13 Other 65 67 Total accrued liabilities $ 239 $ 237 Employee-related liabilities consist primarily of payroll, employee benefits, workers’ compensation, and incentive compensation. Incentive compensation accruals include amounts earned pursuant to the Company’s primary employee incentive compensation plans.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2017
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 10. Commitments and Contingencies As of December 31, 2017, the Company had commitments of $8 million for severance payments related to employee restructuring activities. In addition, as of December 31, 2017, the Company had commitments of approximately $10 million for the purchase of property, plant and equipment related to incomplete projects. The Company also has contractual commitments of approximately $42 million for outsourced services, including professional, maintenance and other services. Future minimum rental commitments under operating leases are as follows: Year Ended December 31 Amount 2018 $ 47 2019 42 2020 30 2021 25 2022 18 2023 and thereafter 22 Total $ 184 The Company has operating lease commitments, including those for vacated facilities, totaling $184 million and extending through various periods to 2037. There are minimum non-cancelable sublease rentals aggregating approximately $11 million related to the operating leases. The Company remains secondarily liable under these leases in the event that the sub-lessee defaults under the sublease terms. The Company does not believe that material payments will be required as a result of the secondary liability provisions of the primary lease agreements. Rent expense for facilities in use and equipment was $46 million, $39 million and $29 million for the years ended December 31, 2017, 2016 and 2015, respectively. Litigation The Company is subject to laws and regulations relating to the protection of the environment. The Company accrues for expenses associated with environmental remediation obligations when such amounts are probable and can be reasonably estimated. Such accruals are adjusted as new information develops or circumstances change and are generally not discounted. The Company has been designated as a potentially responsible party or has received claims in nine active federal and state Superfund and other multiparty remediation sites. In addition to these sites, the Company may also have the obligation to remediate three other previously and currently owned facilities. At the Superfund sites, the Comprehensive Environmental Response, Compensation and Liability Act provides that the Company’s liability could be joint and several, meaning that the Company could be required to pay an amount in excess of its proportionate share of the remediation costs. The Company’s understanding of the financial strength of other potentially responsible parties at the multiparty sites and of other liable parties at the previously owned facilities has been considered, where appropriate, in the determination of the Company’s estimated liability. The Company established reserves, recorded in accrued liabilities and other noncurrent liabilities, that it believes are adequate to cover its share of the potential costs of remediation at each of the multiparty sites and the previously and currently owned facilities. It is not possible to quantify with certainty the potential impact of actions regarding environmental matters, particularly remediation and other compliance efforts that the Company may undertake in the future. However, in the opinion of management, compliance with the present environmental protection laws, before taking into account estimated recoveries from third parties, will not have a material effect on the Company’s consolidated and combined balance sheets, statements of operations and cash flows. From time to time, the Company’s customers and others file voluntary petitions for reorganization under United States bankruptcy laws. In such cases, certain pre-petition payments received by the Company from these parties could be considered preference items and subject to return. In addition, the Company may be party to certain litigation arising in the ordinary course of business. Management believes that the final resolution of these preference items and litigation will not have a material effect on the Company’s consolidated statements of operations, balance sheets and cash flows.

Debt

Debt	12 Months Ended
	Dec. 31, 2017
Debt Disclosure [Abstract]
Debt	Note 11. Debt The Company’s debt at December 31, 2017 and 2016 consisted of the following: 2017 2016 Borrowings under the Revolving Credit Facility $ 75 $ — Term Loan Facility due September 30, 2022 (a) 306 $ 353 8.75% Senior Secured Notes due October 15, 2023 450 450 Capital lease obligations 3 6 Unamortized debt issuance costs (12 ) (15 ) Total debt 822 794 Less: current portion (123 ) (52 ) Long-term debt $ 699 $ 742 (a) The borrowings under the Term Loan Facility are subject to a variable interest rate. As of December 31, 2017 and 2016, the interest rate was 7.07% and 7.00 %, __________________________________ Senior Secured Notes On September 30, 2016, the Company issued $450 million of Senior Secured Notes (the “Senior Notes”). Net proceeds from the offering of the Senior Notes (the “Notes Offering”) were distributed to RRD in the form of a dividend. The Company did not retain any proceeds from the Notes Offering. Select terms on the Senior Notes include: Interest Rate 8.75% Interest due Semi-annually on April 15 and October 15 (from April 15, 2017) Amortization $450 million lump-sum at maturity Maturity October 15, 2023 The Senior Notes were issued pursuant to an indenture where certain wholly-owned domestic subsidiaries of the Company guarantee the Senior Notes (the “Guarantors”). The Senior Notes are fully and unconditionally guaranteed, on a senior secured basis, jointly and severally, by the Guarantors, which are comprised of each of the Company’s existing and future direct and indirect wholly-owned U.S. subsidiaries that guarantee the Company’s obligations. The Senior Notes are not guaranteed by the Company’s foreign subsidiaries or unrestricted subsidiaries. The Senior Notes and the related guarantees are secured on a first-priority lien basis by the collateral, subject to certain exceptions and permitted liens. The Indenture governing the Senior Notes contains certain covenants applicable to the Company and its restricted subsidiaries, including limitations on: (1) liens; (2) indebtedness; (3) mergers, consolidations and acquisitions; (4) sales, transfers and other dispositions of assets; (5) loans and other investments; (6) dividends and other distributions, stock repurchases and redemptions and other restricted payments; (7) restrictions affecting subsidiaries; (8) transactions with affiliates; and (9) designations of unrestricted subsidiaries. Each of these covenants is subject to important exceptions and qualifications. The Indenture is filed as an exhibit to this annual report on Form 10-K. Credit Agreement On September 30, 2016 the Company entered into a credit agreement (the “Credit Agreement”) that provides for (i) a new senior secured term loan B facility in an aggregate principal amount of $375 million (the “Term Loan Facility”) and (ii) a new senior secured revolving credit facility in an aggregate principal amount of $400 million (the “Revolving Credit Facility”). The proceeds of any collection or other realization of collateral received in connection with the exercise of remedies and any distribution in respect of collateral in any bankruptcy proceeding will be applied first to repay amounts due under the Revolving Credit Facility before the lenders under the Term Loan Facility or the holders of the Senior Notes receive such proceeds. The Company used the net proceeds from the Term Loan Facility to fund a cash dividend to RRD and to pay fees and expenses both related to the separation from RRD in October 2016. The Company intends to use any additional borrowings under the Credit Facilities for general corporate purposes, including the financing of permitted investments. The debt issuance costs and original issue discount are being amortized over the life of the facilities using the effective interest method. The Credit Agreement is subject to a number of covenants, including, but not limited to, a minimum Interest Coverage Ratio and a Consolidated Leverage Ratio, as defined in and calculated pursuant to the Credit Agreement, that, in part, restrict the Company’s ability to incur additional indebtedness, create liens, engage in mergers and consolidations, make restricted payments and dispose of certain assets. The Credit Agreement generally allows annual dividend payments of up to $50 million in aggregate, though additional dividends may be allowed subject to certain conditions. Each of these covenants is subject to important exceptions and qualifications. The Credit Agreement is filed as an exhibit to this annual report on Form 10-K. Term Loan Facility On November 17, 2017, the Company amended the Credit Agreement to reduce the interest rate for the Term Loan Facility by 50 basis points and the LIBOR “floor” was also reduced by 25 basis points. Other terms, including the outstanding principal, maturity date and debt covenants were not amended. Select terms on the Term Loan Facility before and after the amendment include: Before Amendment After Amendment Interest rate (Company's option) Base rate + 5.00%; or LIBOR + 6.00% Base rate + 4.50%; or LIBOR + 5.50% LIBOR floor 1.00% 0.75% Amortization $13 million, first eight quarters; $11 million quarterly thereafter (as of original effective date) $13 million, first eight quarters; $11 million quarterly thereafter (as of original effective date) Maturity September 30, 2022 September 30, 2022 The Credit Agreement – and therefore the Term Loan Facility – comprises a syndication of various lenders. Under the terms of the Term Loan Facility, each lender is deemed to have loaned a specific amount to the Company and has the right to repayment from the Company directly. Therefore, we concluded that the Term Loan Facility is a loan syndication under GAAP. As such, in order to determine whether the debt was modified or extinguished as a result of the amendment, we examined the amount of principal pre- and post-amendment by individual lender. As a result, we determined that $65 million of outstanding principal had been extinguished, even though the total outstanding principal amongst all lenders pre- and post-amendment remained unchanged. Consequently, the amendment resulted in a pre-tax loss on debt extinguishment of $3 million related to the unamortized discount and debt issuance costs attributable to the $65 million of outstanding principal that had been considered extinguished. There was no net impact to cash and cash equivalents, total outstanding principal remained unchanged, and no cash was exchanged between the lenders and the Company (other than customary administrative fees). However, the statement of cash flows for the year ended December 31, 2017 will reflect $65 million in proceeds from the issuance of long-term debt, with an offsetting amount included in payments of current maturities of long-term debt. On February 2, 2017, the Company paid in advance the full amount of required amortization payments, $50 million, for the year ended December 31, 2017 for the Term Loan Facility. Revolving Credit Facility Select terms on the Revolving Credit Facility include: Interest Rate (a) Base rate + 1.75% to 2.25%; or LIBOR + 2.75% to 3.25% Interest due At least quarterly (from December 31, 2016) Maturity September 30, 2021 (a) Interest rate is determined based upon the Consolidated Leverage Ratio of the Company and its restricted subsidiaries. Additional Debt Issuances Information The fair values of the Senior Notes and Term Loan Facility, that were determined using the market approach based upon interest rates available to the Company for borrowings with similar terms and maturities, were determined to be Level 2 under the fair value hierarchy. The fair value of the Company’s debt was greater than its book value by approximately $20 million and $22 million at December 31, 2017 and December 31, 2016, respectively. There were $75 million of borrowings under the Revolving Credit Facility as of December 31, 2017 and no borrowings as of December 31, 2016. The weighted-average interest rate on borrowings under the Company’s Revolving Credit Facility was 4.47% during the year ended December 31, 2017 and 3.5% during the three months ended December 31, 2016. As of December 31, 2017, the Company had $53 million in outstanding letters of credit issued under the Revolving Credit Facility. As of December 31, 2017, the Company also had $16 million in other uncommitted credit facilities, all of which were outside the U.S. (the “Other Facilities”). As of December 31, 2017, letters of credit and guarantees of a de minimis amount were issued and reduced availability under the Other Facilities. As of December 31, 2017, there were $75 million of borrowings under the Revolving Credit Facility and the Other Facilities (the “Combined Facilities”). At December 31, 2017, the future maturities of debt, including capitalized leases, were as follows: Amount 2018 $ 124 2019 43 2020 43 2021 43 2022 137 2023 and thereafter 450 Total (a) $ 840 (a) Excludes unamortized debt issuance costs of $4 million and $8 million related to the Company’s Term Loan Facility and 8.75% Senior Notes due October 15, 2023, respectively, and a discount of $6 million related to the Company’s Term Loan Facility. These amounts do not represent contractual obligations with a fixed amount or maturity date. The following table summarizes interest expense included in the consolidated and combined statements of operations: 2017 2016 2015 Interest incurred $ 73 $ 19 $ — Less: interest income (1 ) (1 ) (3 ) Interest expense (income), net $ 72 $ 18 $ (3 ) Interest paid, net of interest received, was $69 million and $7 million for the years ended December 31, 2017 and 2016, respectively. Interest received, net of interest paid, was $1 million for the year ended December 31, 2015 as interest received was greater than interest payments for this year.

Earnings per Share

Earnings per Share	12 Months Ended
	Dec. 31, 2017
Earnings Per Share [Abstract]
Earnings Per Share	Note 12. Earnings Per Share During the year ended December 31, 2017, the Company issued approximately 1.0 million shares of common stock in conjunction with the Fairrington acquisition. During the year ended December 31, 2017, no shares of common stock were purchased by the Company, however, a de minimis amount of shares were withheld from employees for tax liabilities upon vesting of equity awards. Basic earnings per share (“EPS”) is calculated by dividing net earnings attributable to the Company’s stockholders by the weighted average number of common shares outstanding for the period. In computing diluted EPS, basic EPS is adjusted for the assumed issuance of all potentially dilutive share-based awards, including stock options, restricted stock, RSUs, and PSUs. The computations of basic and diluted EPS for periods prior to the separation were calculated using the shares distributed and retained by RRD on October 1, 2016. The same number of shares was used to calculate basic and diluted earnings per share since there were no LSC Communications equity awards outstanding prior to the separation. The following table shows the calculation of basic and diluted EPS, as well as a reconciliation of basic shares to diluted shares: 2017 2016 2015 Net (loss) income per common share: Basic $ (1.69 ) $ 3.25 $ 2.27 Diluted $ (1.69 ) $ 3.23 $ 2.27 Dividends declared per common share $ 1.00 $ 0.25 $ — Numerator: Net (loss) income $ (57 ) $ 106 $ 74 Denominator: Weighted-average number of common shares outstanding 33.8 32.5 32.4 Dilutive options and awards — 0.3 — Dilutive weighted-average number of common shares outstanding 33.8 32.8 32.4

Retirement Plans

Retirement Plans	12 Months Ended
	Dec. 31, 2017
Compensation And Retirement Disclosure [Abstract]
Retirement Plans	Note 13. Retirement Plans Defined Benefits Overview The Company is the sole sponsor of certain defined benefit pension plans that are included in the consolidated balance sheets as of December 31, 2017 and 2016. The Company’s primary single employer defined benefit pension plans are frozen. No new employees will be permitted to enter those plans and participants will earn no additional benefits. The assets and certain obligations of the defined benefit pension plans include plans qualified under Section 401(a) of the Internal Revenue Code of 1986, as amended (the “Qualified Plans”) and related non-qualified benefits (the “Non-Qualified Plan”). The Qualified Plans will be funded in conformity with the applicable government regulations, such that the Company from time to time contributes at least the minimum amount required using actuarial cost methods and assumptions acceptable under government regulations. The Non-Qualified Plan is unfunded, and the Company pays retiree benefits as they become due. The Company engages outside actuaries to assist in the determination of the obligations and costs under these plans. The Company records annual income and expense amounts relating to its pension plans based on calculations that include various actuarial assumptions such as discount rates, mortality, assumed rate of return, compensation increases, and turnover rates. The Company reviews its actuarial assumptions on an annual basis and makes modifications to the assumptions based on current rates and trends when it is deemed appropriate to do so. The effect of modifications on the value of plan obligations and assets is recognized immediately within other comprehensive income (loss) and amortized into operating earnings over future periods. The Company believes that the assumptions utilized in recording its obligations under its plans are reasonable based on its experience, market conditions and input from its actuaries and investment advisors. The benefit plan obligations are calculated using generally accepted actuarial methods and are measured as of December 31. Prior to the plan freezes, actuarial gains and losses were amortized using the corridor method over the average remaining service life of active plan participants. Actuarial gains and losses for frozen plans are amortized using the corridor method over the average remaining expected life of active plan participants. As of December 31, 2015, the Company changed the method used to estimate the interest cost components of net pension plan expense for its defined benefit pension plans. Historically, the interest cost components were estimated using a single weighted-average discount rate derived from the yield curve used to measure the projected benefit obligation at the beginning of the period. The Company has elected to use a full yield curve approach in the estimation of these interest components of net pension plan expense by applying the specific spot rates along the yield curve used in the determination of the projected benefit obligation to the relevant projected cash flows. The Company made this change to improve the correlation between projected benefit cash flows and the corresponding yield curve spot rates and to provide a more precise measurement of interest costs. This change does not affect the measurement and calculation of the Company’s total benefit obligations. The Company accounted for this change as a change in estimate and accordingly accounted for it prospectively starting in the first quarter of 2016. The Company recorded non-cash settlement charges of $1 million in selling, general and administrative expenses in the three months ended June 30, 2016 in connection with settlement payments from an early buyout of certain former Esselte employees. These charges resulted from the recognition in earnings of a portion of the actuarial losses recorded in accumulated other comprehensive loss based on the proportion of the obligation settled. At the separation date, the Company assumed and recorded certain pension obligations and plan assets in single employer plans for the Company’s employees and certain former employees and retirees of RRD. The Company recorded a net benefit plan obligation of $358 million as of October 1, 2016 related to these plans. Additionally, the Company’s United Kingdom pension plan was transferred to RRD at the separation date, and as a result, the Company recorded a reduction in its net benefit plan asset of $7 million as of October 1, 2016. Prior to the separation, for RRD sponsored defined benefit and post-employment plans, the Company recorded net pension and postretirement income of $28 million for the nine months ended September 30, 2016 and $22 million for the year ended December 31, 2015. These amounts are reflected in cost of sales and selling, general and administrative expenses in the consolidated and combined statements of operations. The Company made contributions totaling $6 million to its pension plans during the year ended December 31, 2017. Based on the plans’ regulatory funded status, there are no required contributions for the Company’s primary U.S. Qualified Plan in 2018. The required contributions in 2018, primarily for the Non-Qualified Plan, are expected to be approximately $6 million to its pension plans. Defined Benefit Plans – Financial Information Financial information regarding the Qualified, Non-Qualified and International plans is shown below: 2017 2016 2015 Qualified Non-Qualified & International Qualified Non-Qualified & International Qualified Non-Qualified & International Interest cost 86 3 24 6 7 9 Expected return on plan assets (153 ) — (48 ) (7 ) (11 ) (13 ) Amortization of actuarial loss 17 1 6 1 — 1 Settlement — — 1 — — — Net periodic benefit income $ (50 ) $ 4 $ (17 ) $ — $ (4 ) $ (3 ) Weighted average assumption used to calculate net periodic benefit expense: Discount rate 4.3 % 4.3 % 3.8 % 3.8 % 4.2 % 3.8 % Expected return on plan assets 6.9 % 7.9 % 7.2 % 7.2 % 6.5 % 6.3 % The accumulated benefit obligation for the LSC Communications sponsored defined benefit Qualified Plans was $2,572 million and $2,439 million at December 31, 2017 and 2016, respectively. The accumulated benefit obligation for the LSC Communications sponsored defined benefit Non-Qualified and international pension plans was $94 million and $90 million at December 31, 2017 and 2016, respectively. 2017 2016 Qualified Non-Qualified & International Qualified Non-Qualified & International Benefit obligation at beginning of year $ 2,439 $ 92 $ 168 $ 220 Interest cost 86 3 24 6 Actuarial loss (gain) 169 5 (186 ) (7 ) Settlement — — (30 ) — Foreign currency translation — — — (27 ) Benefits paid (122 ) (5 ) (39 ) (10 ) Plan transfers from parent company — — 2,502 97 Plan transfers to parent company — — — (187 ) Benefit obligation at end of year $ 2,572 $ 95 $ 2,439 $ 92 Fair value of plan assets at beginning of year $ 2,249 $ 2 $ 169 $ 220 Actual return on assets 357 — (93 ) 9 Settlement — — (30 ) — Employer contributions — 6 1 4 Foreign currency translation — (1 ) — (27 ) Separation-related adjustment (6 ) — — — Plan transfers from parent company — — 2,241 — Plan transfers to parent company — — — (194 ) Benefits paid (122 ) (5 ) (39 ) (10 ) Fair value of plan assets at end of year $ 2,478 2 $ 2,249 $ 2 Unfunded status at end of year $ (94 ) $ (93 ) $ (190 ) $ (90 ) 2017 2016 Qualified Non-Qualified & International Qualified Non-Qualified & International Prepaid pension cost (included in other noncurrent assets) $ — $ — $ 4 $ — Accrued benefit cost (included in accrued liabilities) — (5 ) — (5 ) Pension liabilities (94 ) (88 ) (194 ) (85 ) Net liabilities recognized in the consolidated balance sheets $ (94 ) $ (93 ) $ (190 ) $ (90 ) The amounts included in accumulated other comprehensive loss in the consolidated balance sheets, excluding tax effects, that have not been recognized as components of net periodic cost at December 31, 2017 and 2016 were as follows: 2017 2016 Qualified Non-Qualified & International Qualified Non-Qualified & International Accumulated other comprehensive loss Net actuarial loss $ (674 ) $ (29 ) $ (727 ) $ (25 ) Total $ (674 ) $ (29 ) $ (727 ) $ (25 ) The pre-tax amounts recognized in other comprehensive loss in 2017 as components of net periodic costs were as follows: Qualified Non-Qualified & International Amortization of: Net actuarial loss $ 17 $ 1 Amounts arising during the period: Net actuarial gain (loss) 36 (5 ) Total $ 53 $ (4 ) Actuarial gains and losses in excess of 10.0% of the greater of the projected benefit obligation or the market-related value of plan assets were recognized as a component of net periodic benefit costs over the average remaining service period of a plan’s active employees. Unrecognized prior service costs or credits are also recognized as a component of net periodic benefit cost over the average remaining service period of a plan’s active employees. The amounts in accumulated other comprehensive loss that are expected to be recognized as components of net periodic benefit costs in 2018 are shown below: Qualified Non-Qualified & International Amortization of: Net actuarial loss $ 19 $ 1 The weighted-average assumptions used to determine the net benefit obligation at the measurement date were as follows: 2017 2016 Qualified Non-Qualified & International Qualified Non-Qualified & International Discount rate 3.7 % 3.8 % 4.3 % 4.3 % The following table provides a summary of pension plans with projected benefit obligations in excess of plan assets as of December 31, 2017 and 2016: 2017 2016 Qualified Non-Qualified & International Qualified Non-Qualified & International Projected benefit obligation $ 2,572 $ 95 $ 2,306 $ 92 Fair value of plan assets 2,478 2 2,112 2 The following table provides a summary of pension plans with accumulated benefit obligations in excess of plan assets as of December 31, 2017 and 2016: 2017 2016 Qualified Non-Qualified & International Qualified Non-Qualified & International Accumulated benefit obligation $ 2,572 $ 94 $ 2,306 $ 90 Fair value of plan assets 2,478 2 2,112 1 The Company determines its assumption for the discount rate to be used for purposes of computing annual service and interest costs based on an index of high-quality corporate bond yields and matched-funding yield curve analysis as of the measurement date. Benefit payments are expected to be paid as follows: Qualified Non-Qualified & International 2018 $ 127 5 2019 131 5 2020 135 6 2021 138 6 2022 143 6 2023-2027 746 30 Defined Benefit Plans - Plan Assets The Company’s overall investment approach for its primary U.S. Qualified Plan is to reduce the risk of significant decreases in the plan’s funded status by allocating a larger portion of the plan’s assets to investments expected to hedge the impact of interest rate risks on the plan’s obligation. Over time, the target asset allocation percentage for the pension plan is expected to decrease for equity and other “return seeking” investments and increase for fixed income and other “hedging” investments. The assumed long-term rate of return for plan assets, which is determined annually, is likely to decrease as the asset allocation shifts over time. The expected long-term rate of return for plan assets is based upon many factors including asset allocation, historical asset returns, current and expected future market conditions, risk and active management premiums. The target asset allocation percentage as of December 31, 2017 for the primary U.S. Qualified Plan was approximately 55.0% for return seeking investments and approximately 45.0% for hedging investments. Management reviews the performance of its investments on a quarterly basis. During the year ended December 31, 2016, the Company adopted ASU 2015-07 “Fair Value Measurement: Disclosures for Investments in Certain Entities that Calculate Net Asset Value per Share (or Its Equivalent)”. The new guidance requires for investments valued using net asset value (“NAV”) to be classified as a reconciling item between the fair value hierarchy table shown below and the amount of investments in the balance sheet. The Company segregated its plan assets by the following major categories and levels for determining their fair value as of December 31, 2017 and 2016: Cash and cash equivalents —Carrying value approximates fair value. As such, these assets were classified as Level 1. The Company also invests in certain short-term investments that are valued using the amortized cost method. As such, these assets were classified as Level 2. Equity— The value of individual equity securities were based on quoted prices in active markets. As such, these assets are classified as Level 1. Additionally, this category includes underlying securities in trust-owned life insurance policies that are invested in certain equity securities. These investments are not quoted on active markets; therefore, they are classified as Level 2. Fixed income— Fixed income securities are typically priced based on a valuation model rather than a last trade basis and are not exchange-traded. These valuation models involve utilizing dealer quotes, analyzing market information, estimating prepayment speeds and evaluating underlying collateral. Accordingly, the Company classified these fixed income securities as Level 2. Fixed income securities also include investments in various asset-backed securities that are part of a government sponsored program. The prices of these asset-backed securities were obtained by independent third parties using multi-dimensional, collateral specific prepayments tables. Inputs include monthly payment information and collateral performance. As the values of these assets was determined based on models incorporating observable inputs, these assets were classified as Level 2. Additionally, this category includes underlying securities in trust owned life insurance policies that are invested in certain fixed income securities. These investments are not quoted on active markets; therefore, they are classified as Level 2. Derivatives and other— This category includes investments in commodity and structured credit funds that are not quoted on active markets; therefore, they are classified as Level 2. Real estate —The fair market value of real estate investment trusts is based on observable inputs for similar assets in active markets, for instance, appraisals and market comparables. Accordingly, the real estate investments were categorized as Level 2. Investments measured at NAV as a practical expedient— The Company invests in certain equity, real estate and private equity funds that are valued at calculated NAV per share. In accordance with FASB guidance investments that are measured at fair value using the NAV per share as a practical expedient have not been classified in the fair value hierarchy. The valuation methodologies described above may generate a fair value calculation that may not be indicative of net realizable value or future fair values. While the Company believes the valuation methodologies used are appropriate, the use of different methodologies or assumptions in calculating fair value could result in different amounts. The Company invests in various assets in which valuation is determined by NAV. The Company believes that the NAV is representative of fair value at the reporting date, as there are no significant restrictions on redemption of these investments or other reasons to indicate that the investment would be redeemed at an amount different than the NAV. The fair values of the Company’s pension plan assets at December 31, 2017 and 2016, by asset category were as follows: December 31, 2017 December 31, 2016 Asset Category Total Level 1 Level 2 Total Level 1 Level 2 Cash and cash equivalents $ 82 $ 52 $ 30 $ 80 $ 50 $ 30 Equity 636 636 — 595 595 — Fixed income 1,062 — 1,062 802 — 802 Derivatives and other 1 — 1 — — — Investments measurement at NAV as a practical expedient 699 — — 774 — — Total $ 2,480 $ 688 $ 1,093 $ 2,251 $ 645 $ 832 Other Plans Employer 401(k) Savings Plan— Effective September 2, 2016, LSC Communications initiated its own 401(k) plan. Under the LSC Savings Plan (the “Plan”), eligible employees have the option to contribute a percentage of eligible compensation on both a before-tax and after-tax basis. Effective January 1, 2017, LSC Communications amended the Plan to provide a company match equal to $0.50 of every pre-tax and Roth 401(k) dollar a participating employee contributes to the Plan on up to the first 3.0% of such participant’s pay. Multiemployer Pension Plans —Multiemployer plans receive contributions from two or more unrelated employers pursuant to one or more collective bargaining agreements and the assets contributed by one employer may be used to fund the benefits of all employees covered within the plan. The risk and level of uncertainty related to participating in these multiemployer pension plans differs significantly from the risk associated with the Company-sponsored defined benefit plans. For example, investment decisions are made by parties unrelated to the Company and the financial stability of other employers participating in a plan may affect the Company’s obligations under the plan. During the years ended December 31, 2017, 2016 and 2015, the Company recorded restructuring, impairment and other charges relating to multiemployer pension plan withdrawal obligations of: Year Ended December 31 Unrelated to Facility Closures Related to Facility Closures Total 2017 $ 4 $ 1 $ 5 2016 $ 3 $ 2 $ 5 2015 $ 3 $ 1 $ 4 Refer to Note 8 , Restructuring, Impairment and Other Charges, The Company’s withdrawal liabilities could be affected by the financial stability of other employers participating in the plans and any decisions by those employers to withdraw from the plans in the future. While it is not possible to quantify the potential impact of future events or circumstances, reductions in other employers’ participation in multiemployer pension plans, including certain plans from which the Company has previously withdrawn, could have a material impact on the Company’s previously estimated withdrawal liabilities, may affect consolidated and combined statements of operations, balance sheets or cash flows. As a result of the acquisition of Courier, the Company participates in two multiemployer pension plans, one of which the Company’s contributions are approximately 85% of the total plan contributions. Both plans are estimated to be underfunded and have a red zone status, designated as a result of low contribution funding levels, under the Pension Protection Act. During the years ended December 31, 2017, December 31, 2016 and December 31, 2015, the Company made de minimis contributions to these multiemployer pension plans and other plans from which the Company has completely withdrawn as of December 31, 2017.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Income Taxes	Note 14. Income Taxes U.S. Tax Cuts and Jobs Act (“Tax Act”) The Tax Act was enacted on December 22, 2017 and introduces significant changes to U.S. federal income tax law. Effective in 2018, the Tax Act reduces the U.S. federal corporate tax rate from 35.0% to 21.0% and creates new taxes on certain foreign-sourced earnings and certain related-party payments, which are referred to as the global intangible low-taxed income (“GILTI”) tax and the base erosion anti-abuse tax, respectively. In addition, in 2017, the Company was subject to a one-time transition tax on accumulated foreign subsidiary earnings not previously subject to U.S. federal income tax. Due to the timing of the enactment and the complexity involved in applying the provisions of the Tax Act, the Company has made reasonable estimates of the effects and recorded provisional amounts in its financial statements for the year ended December 31, 2017. As the Company collects and prepares necessary data, and interprets the Tax Act and any additional guidance issued by the U.S. Treasury Department, the IRS and other standard-setting bodies, it may make adjustments to the provisional amounts. Those adjustments may materially impact the Company’s provision for income taxes and effective tax rate in the period in which the adjustments are made. The accounting for the tax effects of the Tax Act are expected to be completed in 2018. The more significant tax law changes resulting from the Tax Act and related impacts to the Company in 2017 are as follows: • Transition tax. A one-time transition tax on the deemed repatriation of post-1986 undistributed earnings of foreign subsidiaries. As a result of this one-time deemed repatriation, the Company recorded a provisional tax expense of $16 million during the fourth quarter of 2017. As the Company will make an election to pay the transition tax liability in installments over eight years, $15 million of the resulting income taxes payable was recorded as noncurrent income taxes payable in the consolidated balance sheet. • Remeasurement of deferred taxes. A reduction in the U.S. federal corporate tax rate from a maximum of 35.0% to a flat rate of 21.0% beginning in 2018. Although the lower tax rate takes effect in 2018, deferred tax assets and liabilities are required to be measured using the enacted tax rate expected to apply in the years in which they are expected to be settled. The Company recorded a one-time net provisional tax expense of $8 million as a result of the revaluation of the Company’s deferred tax assets and liabilities to reflect the impact of the lower future U.S. federal corporate tax rates. • Taxation of certain GILTI entities beginning in 2018. This provision does not impact the Company in 2017, but could impact the Company in subsequent years and, if subject to the tax, would partially offset the benefit of the lower U.S. federal corporate tax rate. At December 31, 2017, the Company was not able to reasonably estimate and, therefore, has not recorded deferred taxes for the GILTI provisions. The Company has not yet determined its policy election with respect to whether to record deferred taxes for basis differences expected to reverse as a result of the GILTI provisions in future years, or in the period in which the tax is incurred. The net provisional tax expense recognized in 2017 related to the Tax Act was $24 million. As the Company completes its analysis of the Tax Act and incorporates additional guidance that may be issued by the U.S. Treasury Department, the IRS and other standard-setting bodies, it may identify additional effects not reflected for the year ended December 31, 2017. Prior to the year ended December 31, 2017, the Company did not record deferred U.S., foreign or local income taxes on the book-over-tax outside basis differences of its foreign subsidiaries because such excess was considered to be indefinitely reinvested in the local country businesses. Given the one-time transition tax under the Tax Act as noted above, the Company now has the ability to repatriate to the U.S. parent the foreign cash associated with these foreign earnings with minimal additional taxes as these earnings have already been subject to U.S. federal taxes. The Company is currently analyzing its foreign capital structure in order to determine the amount that can be repatriated to the U.S. with minimal additional taxes. Income tax expense (benefit) information Income taxes have been based on the following components of earnings from operations before income taxes for the years ended December 31, 2017, 2016 and 2015: 2017 2016 2015 U.S. $ (71 ) $ 129 $ 136 Foreign 27 28 2 Total $ (44 ) $ 157 $ 138 Prior to the separation, in the Company’s combined financial statements, income tax expense and deferred tax balances were calculated on a separate return basis, although with respect to certain entities, the Company’s operations have historically been included in the tax returns filed by the respective RRD entities of which the Company’s business was a part. The components of income tax expense (benefit) from operations for the years ended December 31, 2017, 2016 and 2015 were as follows: 2017 2016 2015 Current U.S. federal $ 20 $ 54 $ 76 U.S. state and local 1 10 13 Foreign 7 5 13 Current income tax expense 28 69 102 Deferred U.S. federal (11 ) (17 ) (31 ) U.S. state and local (4 ) (3 ) (5 ) Foreign — 2 (2 ) Deferred income tax benefit (15 ) (18 ) (38 ) Income tax expense $ 13 $ 51 $ 64 Refer to Note 15, Comprehensive Income The following table outlines the reconciliation of differences between the Federal statutory tax rate and the Company’s effective income tax rate: 2017 2016 2015 Federal statutory tax rate 35.0 % 35.0 % 35.0 % International investment tax credit 25.9 (1.6 ) (1.8 ) Foreign tax rate differential 6.5 (1.4 ) 0.8 State and local income taxes, net of U.S. federal income tax benefit 4.0 3.1 3.8 Domestic manufacturing deduction 1.3 (3.1 ) (4.4 ) Adjustment of uncertain tax positions and interest — — 4.4 Acquisition-related expenses — — 3.0 Section 162(m) limitation (5.1 ) 0.3 0.5 Impairment charges (21.8 ) — — Change in valuation allowances (22.6 ) 0.9 2.5 Impact of the Tax Act Deferred tax effects (19.2 ) — — Transition tax (36.2 ) — — Other 1.7 (0.7 ) 2.7 Effective income tax rate (30.5) % 32.5 % 46.5 % Included in 2015 is a tax expense of $6 million that was recorded due to the receipt of an unfavorable court decision related to payment of prior year taxes in an international jurisdiction. Deferred income taxes The significant deferred tax assets and liabilities at December 31, 2017 and 2016 were as follows: 2017 2016 Deferred tax assets: Net operating losses and other tax carryforwards $ 138 $ 106 Pension plan liabilities 58 126 Accrued liabilities 33 57 Foreign depreciation 13 10 Other 4 6 Total deferred tax assets 246 305 Valuation allowances (115 ) (87 ) Net deferred tax assets $ 131 $ 218 Deferred tax liabilities: Accelerated depreciation $ (40 ) $ (91 ) Other intangible assets (30 ) (56 ) Inventories (6 ) (11 ) Other (5 ) (5 ) Total deferred tax liabilities (81 ) (163 ) Net deferred tax assets $ 50 $ 55 Transactions affecting the valuation allowances on deferred tax assets during the years ended December 31, 2017, 2016 and 2015 were as follows: 2017 2016 2015 Balance, beginning of year $ 87 $ 106 $ 111 Current year expense-net 9 1 3 Transfer of U.K. entity to parent company — (7 ) — Foreign exchange and other 19 (13 ) (8 ) Balance, end of year $ 115 $ 87 $ 106 As of December 31, 2017, the Company had domestic and foreign net operating loss deferred tax assets and other tax carryforwards of approximately $7 million and $131 million ($5 million and $101 million, respectively, at December 31, 2016), of which $133 million expires between 2018 and 2027. Limitations on the utilization of these tax assets may apply. The Company has provided valuation allowances to reduce the carrying value of certain deferred tax assets, as management has concluded that, based on the weight of available evidence, it is more likely than not that the deferred tax assets will not be fully realized. Cash payments for income taxes were $36 million, $14 million and $3 million during the years ended December 31, 2017, 2016 and 2015, respectively. There were no amounts settled with RRD for 2017. Total amounts settled with RRD were $57 million and $88 million for 2016 and 2015, respectively. Cash refunds for income taxes were de minimis during the year ended December 31, 2017. There were cash refunds for income taxes of $3 million and $5 million during the years ended December 31, 2016 and 2015, respectively. Uncertain tax positions Changes in the Company’s unrecognized tax benefits at December 31, 2017, 2016 and 2015 were as follows: 2017 2016 2015 Balance, beginning of year $ — $ 5 $ — Additions for tax positions of prior years — — 5 Settlements during the year — (5 ) — Foreign exchange and other — — — Balance, end of year $ — $ — $ 5 The Company classifies interest expense and any related penalties related to income tax uncertainties as a component of income tax expense. The total interest expense, net of tax benefits, related to tax uncertainties recognized in the consolidated and combined statements of operations was expense of $0 million, $0 million and $1 million for the years ended December 31, 2017, 2016 and 2015. No benefits were recognized for the years ended December 31, 2017, 2016, and 2015, from the reversal of accrued penalties. There was no interest accrued related to income tax uncertainties at December 31, 2017 and 2016. There were no accrued penalties related to income tax uncertainties for years ended December 31, 2017 and 2016. The Company has tax years from 2012 that remain open and subject to examination by the IRS, certain state taxing authorities or certain foreign tax jurisdictions.

Comprehensive Income

Comprehensive Income	12 Months Ended
	Dec. 31, 2017
Equity [Abstract]
Comprehensive Income	Note 15. Comprehensive Income The following table summarizes the change in accumulated other comprehensive loss by component for the years ended December 31, 2017, 2016 and 2015. Pension Plan Cost Translation Adjustments Total Balance at December 31, 2014 $ (37 ) $ (131 ) $ (168 ) Other comprehensive loss before reclassifications (10 ) (28 ) (38 ) Amounts reclassified from accumulated other comprehensive loss 1 — 1 Net change in accumulated other comprehensive loss (9 ) (28 ) (37 ) Balance at December 31, 2015 $ (46 ) $ (159 ) $ (205 ) Other comprehensive income before reclassifications 29 5 34 Amounts reclassified from accumulated other comprehensive loss 6 — 6 Transfer of pension plan from parent company, net (495 ) — (495 ) Transfer of U.K. entity to parent company, net 44 85 129 Net change in accumulated other comprehensive loss (416 ) 90 (326 ) Balance at December 31, 2016 $ (462 ) $ (69 ) $ (531 ) Other comprehensive income before reclassifications 23 21 44 Amounts reclassified from accumulated other comprehensive loss 11 — 11 Net change in accumulated other comprehensive loss 34 21 55 Balance at December 31, 2017 $ (428 ) $ (48 ) $ (476 ) On October 1, 2016, the other comprehensive loss balances related to the primary qualified and non-qualified pension plans were transferred from RRD to the Company. Additionally, the other comprehensive loss balance related to the United Kingdom pension plan was transferred from the Company to RRD. Refer to Note 13, Retirement Plans Refer to the statements of comprehensive income for the components of comprehensive income for the years ended December 31, 2017, 2016 and 2015. Reclassifications from accumulated other comprehensive loss for the years ended December 31, 2017, 2016 and 2015 were as follows: Classification in the Consolidated 2017 2016 2015 and Combined Statements of Operations Amortization of pension plan cost: Net actuarial loss $ 18 $ 7 $ 1 (a) Settlement — 1 — Reclassifications before tax $ 18 $ 8 1 Income tax expense 7 2 — Reclassifications, net of tax $ 11 $ 6 $ 1 (a) These accumulated other comprehensive income components are included in the calculation of net periodic pension benefits plan (income) expense that is recognized substantially all in selling, general and administrative expenses in the consolidated and combined statements of operations (refer to Note 13, Retirement Plans

Stock and Incentive Programs

Stock and Incentive Programs	12 Months Ended
	Dec. 31, 2017
Share Based Compensation [Abstract]
Stock and Incentive Programs	Note 16. Stock and Incentive Programs General Terms of the Awards The Company’s employees participate in the Company’s 2016 Performance Incentive Plan (the “2016 PIP”). Under the 2016 PIP, the Company may grant cash or bonus awards, stock options, stock appreciation rights, restricted stock awards (“RSAs”), restricted stock units (“RSUs”), performance awards or combinations thereof to certain officers, directors and key employees. The rights granted to the recipient of RSAs, RSUs and performance restricted stock (“PRS”) generally accrue ratably over the restriction or vesting period, which is generally three years. RSUs and RSAs are subject to forfeiture upon termination of employment prior to vesting, subject in some cases to early vesting upon specified events, including death or permanent disability of the grantee, termination of the grantee’s employment under certain circumstances or a change in control of the Company. Compensation expense is based on the fair market value of the awards on the date of grant expensed ratably over the periods during which restrictions lapse. Prior to the separation, RRD maintained an incentive stock program for certain individuals, including the Company’s employees. A portion of the Company’s employees participated in RRD’s non-qualified stock options, RSUs and performance share units (“PSUs”) programs. Share based compensation expense included expense attributable to the Company based on the award terms previously granted to the Company’s employees and an allocation of compensation expense associated with RRD’s corporate and shared functional employees. As the share-based compensation plans were RRD’s plans, the amounts were recognized through net parent company investment on the combined balance sheets. In periods after the separation, the Company records share-based compensation expense relating to LSC Communications, RRD and Donnelley Financial awards held by its employees, officers and directors. In connection with the separation, outstanding RRD stock options, RSUs and PSUs previously issued under RRD’s incentive stock program were adjusted and converted into new LSC Communications stock-based awards or a basket of LSC Communications, RRD and Donnelley Financial stock-based awards using a formula designed to preserve the intrinsic value and fair value of the awards immediately prior to the separation. At the separation date, outstanding RRD options related to the 2009, 2010, 2011, and 2012 grants were modified and converted into stock options in all three companies at a conversion rate outlined in the separation and distribution agreement. Outstanding RRD RSUs granted in 2013 and 2014 were modified and converted into RSUs in all three companies as outlined in the separation and distribution agreement. Outstanding RRD RSUs related to 2015 and 2016 grant dates were converted into RSUs in the company that the grantees were employed by at the separation date. Modifications were made to the RRD PSUs so that as of the separation date, the performance period for the 2014 and 2015 PSU grants ended. The applicable performance was measured as of the separation date against revised cumulative free cash flow targets approved by the RRD Board of Directors. The 2014 PSUs converted into RSUs in all three companies in accordance with the separation and distribution agreement. The 2015 PSUs converted into RSUs in the company that the grantees were employed by at the separation date. Share-Based Compensation Expense Total compensation expense related to all share based compensation plans for the Company’s employees, officers and directors was $13 million and $8 million for the years ended December 31, 2017 and 2016. The expense in 2016 includes $5 million of expense allocated from RRD prior to the separation. The Company was allocated share-based compensation expense from RRD related to all share-based compensation plans of $6 million for the year ended December 31, 2015. There were net tax benefits of $2 million, $3 million and $2 million for the years ended December 31, 2017, 2016 and 2015, respectively. Stock Options There were no options granted during the years ended December 2017, 2016 and 2015. A summary of the Company’s stock option activity for LSC Communications, RRD and Donnelley Financial employees, officers and directors as of December 31, 2017 and 2016 and changes during the year ended December 31, 2017 is presented below. Shares Under Option (thousands) Weighted Average Exercise Price Weighted Average Remaining Contractual Term (years) Aggregate Intrinsic Value (millions) Outstanding at December 31, 2016 299 $ 25.32 3.3 $ 2 Cancelled/forfeited/expired (2 ) — Outstanding at December 31, 2017 297 25.32 2.3 — Vested and expected to vest at December 31, 2017 297 25.32 2.3 — Exercisable at December 31, 2017 297 $ 25.32 2.3 $ — The aggregate intrinsic value in the table above represents the total pre-tax intrinsic value (the difference between the Company’s closing stock price on December 31, 2017 and 2016, respectively, and the exercise price, multiplied by the number of in-the-money options) that would have been received by the option holders had all option holders exercised their in-the-money options on December 31, 2017 and 2016. This amount will change in future periods based on the fair market value of LSC Communications stock and the number of options outstanding. Total intrinsic value of options exercised for the years ended December 31, 2017 and 2016 was de minimis. There was no compensation expense related to stock options for the year ended December 31, 2017. Compensation expense for the years ended December 31, 2016 and 2015 was de minimis. Restricted Stock Units A summary of the Company’s RSU activity for LSC Communications, RRD and Donnelley Financial employees, officers and directors as of December 31, 2017 and 2016 and changes during the year ended December 31, 2017 is presented below. Shares (thousands) Weighted Average Grant Date Fair Value Outstanding at December 31, 2016 652 $ 28.39 Granted 145 28.94 Vested (86 ) 27.22 Forfeited (7 ) 29.45 Nonvested at December 31, 2017 704 $ 28.64 During the year ended December 31, 2017, 145,120 RSUs were granted to certain executive officers and senior management. The shares are subject to time-based vesting and will cliff vest on March 2, 2020. The total potential payout for the awards is 139,090 shares as of December 31, 2017. The fair value of these awards was determined based on the Company’s stock price on the grant date reduced by the present value of expected dividends through the vesting period. These awards are subject to forfeiture upon termination of employment prior to vesting, subject in some cases to early vesting upon specified events, including death, permanent disability or retirement of the grantee or change of control of the Company. Compensation expense related to LSC Communications, RRD and Donnelley Financial RSUs held by Company employees, officers and directors was $9 million, $7 million and $4 million for the years ended December 31, 2017, 2016 and 2015, respectively. As of December 31, 2017, there was $7 million of unrecognized share-based compensation expense related to approximately 0.7 million RSUs, with a weighted-average grant date fair value of $28.64, that are expected to vest over a weighted average period of 1.0 Restricted Stock Awards A summary of RSA activity for the Company’s employees as of December 31, 2017 and 2016, and changes during the year ended December 31, 2017 is presented below. Shares (thousands) Weighted Average Grant Date Fair Value Nonvested at December 31, 2016 159 $ 26.26 Granted 9 26.26 Vested (56 ) 26.26 Nonvested at December 31, 2017 112 $ 26.26 Compensation expense related to RSAs for the years ended December 31, 2017 and 2016 was $1 million and a de minimis amount, respectively. As of December 31, 2017, there was $2 million of unrecognized compensation expense related to RSAs, which is expected to be recognized over a weighted average period of 1.8 years. Performance Restricted Stock A summary of PRS activity for the Company’s employees as of December 31, 2017 and 2016, and changes during the year months ended December 31, 2017 is presented below. Shares (thousands) Weighted Average Grant Date Fair Value Nonvested at December 31, 2016 266 $ 26.26 Granted 45 28.94 Vested (89 ) 26.26 Nonvested at December 31, 2017 222 $ 26.80 During the years ended December 31, 2017 and 2016, 44,760 and 266,072 shares of PRS were granted to certain executive officers, payable upon the achievement of certain established performance targets. The performance periods for the shares awarded in 2017 and 2016 are In addition to being subject to achievement of the performance target, the shares awarded in 2016 are also subject to time-based vesting in 3 even tranches on October 1, 2017, October 1, 2018 and October 1, 2019. 88,687 shares vested on October 1, 2017. For all awards, the performance-based vesting and the time-based vesting must be met for the PRS to vest. The fair value of these awards was determined on the date of grant based on the Company’s stock price. These awards are subject to forfeiture upon termination of employment prior to vesting, subject in some cases to early vesting upon specified events, including death, permanent disability or retirement of the grantee or change of control of the Company. Compensation expense for the awards granted during the year ended December 31, 2017 is being recognized based on an estimated payout of 44,760 shares. Compensation expense for the awards granted during the year ended December 31, 2016 is being recognized based on an estimated payout of 266,072 shares. Compensation expense related to PRS for the years ended December 31, 2017 and 2016 was $3 million and $1 million, respectively. As of December 31, 2017, there was $5 million of unrecognized compensation expense related to PRS, which is expected to be recognized over a weighted average period of 1.8 Performance Share Units A summary of PSU activity for the Company’s employees as of December 31, 2017 and 2016, and changes during the year ended December 31, 2017 is presented below . Shares (thousands) Weighted Average Grant Date Fair Value Nonvested at December 31, 2016 — $ — Granted 29 26.72 Nonvested at December 31, 2017 29 $ 26.72 During the year ended December 31, 2017, 28,520 PSUs were granted to certain members of senior management, payable upon the achievement of certain established performance targets. The performance period for the shares is January 1, 2017 to December 31, 2017. In addition to being subject to achievement of the performance target, the shares are also subject to time-based vesting on March 2, 2020. Both the performance-based vesting and the time-based vesting must be met for the PSUs to vest. The fair value of these awards was determined based on the Company’s stock price on the grant date reduced by the present value of expected dividends through the vesting period. These awards are subject to forfeiture upon termination of employment prior to vesting, subject in some cases to early vesting upon specified events, including death, permanent disability or retirement of the grantee or change of control of the Company. Compensation expense for the awards granted during the year ended December 31, 2017 is being recognized based on an estimated payout of 28,520 shares. There was a de minimis amount of compensation expense related to PSUs for the year ended December 31, 2017. As of December 31, 2017, there was $1 million of unrecognized compensation expense related to PSUs, which is expected to be recognized over a weighted average period of 2.2

Segment Information

Segment Information	12 Months Ended
	Dec. 31, 2017
Segment Reporting [Abstract]
Segment Information	Note 17. Segment Information The Company’s segment, product and service offerings are summarized below: Print The Print segment produces magazines, catalogs, retail inserts, books, and directories. The segment also provides supply-chain management, logistics and certain other print-related services, including mail-list management and sortation, e-book formatting and distribution. The segment has operations in the U.S., Europe and Mexico. The Print segment is divided into the magazines, catalogs and retail inserts, book, Europe and directories reporting units. Office Products The Office Products segment manufactures and sells branded and private label products in five core categories: filing products, envelopes, note-taking products, binder products, and forms. The Office Products segment accounted for approximately 14% of the Company’s consolidated net sales in 2017. Corporate Corporate consists of unallocated selling, general and administrative activities and associated expenses including, in part, executive, legal, finance, communications, certain facility costs and LIFO inventory provisions. In addition, certain costs and earnings of employee benefit plans, such as pension benefit plan income and share-based compensation, are included in Corporate and not allocated to the operating segments. Prior to the separation, many of these costs were based on allocations from RRD, however, the Company has incurred such costs directly after the separation. Information by Segment The Company has disclosed income (loss) from operations as the primary measure of segment earnings (loss). This is the measure of profitability used by the Company’s chief operating decision-maker and is most consistent with the presentation of profitability reported with the condensed consolidated and combined financial statements. Net Sales Income (loss) from Operations Assets of Operations Depreciation and Amortization Capital Expenditures Year ended December 31, 2017 Print $ 3,108 $ 17 $ 1,555 $ 143 47 Office Products 495 42 377 15 5 Total operating segments 3,603 59 1,932 158 52 Corporate — (32 ) 82 2 8 Total operations $ 3,603 $ 27 $ 2,014 $ 160 $ 60 Net Sales Income (loss) from Operations Assets of Operations Depreciation and Amortization Capital Expenditures Year ended December 31, 2016 Print $ 3,127 $ 141 $ 1,501 $ 155 $ 39 Office Products 527 54 323 15 3 Total operating segments 3,654 195 1,824 170 42 Corporate — (20 ) 128 1 6 Total operations $ 3,654 $ 175 $ 1,952 $ 171 $ 48 Net Sales Income (loss) from Operations Assets of Operations Depreciation and Amortization Capital Expenditures Year ended December 31, 2015 Print $ 3,181 $ 96 $ 1,647 $ 164 $ 38 Office Products 562 47 324 16 4 Total operating segments 3,743 143 $ 1,971 180 42 Corporate — (8 ) 40 1 — Total operations $ 3,743 $ 135 $ 2,011 $ 181 $ 42 Corporate assets primarily consisted of the following items at December 31, 2017, 2016 and 2015: 2017 2016 2015 Receivables, less allowances for doubtful accounts $ 19 $ 54 $ (8 ) Software 17 13 8 Cash and cash equivalents 12 45 — Long-term investments 13 19 10 Property, plant and equipment, net 14 15 13 LIFO reserves (57 ) (58 ) (67 ) Deferred income tax assets, net of valuation allowance 19 24 83 Restructuring, impairment and other charges by segment for the year ended December 31, 2017, 2016 and 2015 are described in Note 4, Restructuring, Impairment and Other Charges.

Geographic Areas

Geographic Areas	12 Months Ended
	Dec. 31, 2017
Segment Reporting [Abstract]
Geographic Areas	Note 18. Geographic Areas The table below presents net sales and long-lived assets by geographic region. North America (b) Europe Mexico Consolidated & Combined 2017 Net sales $ 3,226 $ 271 $ 106 $ 3,603 Long-lived assets (a) 607 32 36 675 2016 Net sales $ 3,286 $ 272 $ 96 $ 3,654 Long-lived assets (a) 651 30 23 704 2015 Net sales $ 3,319 $ 305 $ 119 $ 3,743 Long-lived assets (a) 722 43 21 786 (a) Includes net property, plant and equipment and other noncurrent assets. (b) North America includes the United States and Canada.

Related Parties

Related Parties	12 Months Ended
	Dec. 31, 2017
Related Party Transactions [Abstract]
Related Parties	Note 19. Related Parties On March 28, 2017, RRD completed the sale of approximately 6.2 million shares of LSC Communications common stock, representing its entire 19.25% retained ownership. Allocations from RRD Prior to the separation, RRD provided LSC Communications certain services, which included, but were not limited to, information technology, finance, legal, human resources, internal audit, treasury, tax, investor relations and executive oversight. RRD charged the Company for these services based on direct usage, when available, with the remainder allocated on a pro rata basis by revenue, headcount, or other measures. These allocations were reflected as follows in the combined statements of operations: Nine months ended September 30, Year ended December 31, 2016 2015 Costs of goods sold $ 67 $ 78 Selling, general and administrative 114 158 Depreciation and amortization 5 7 Total allocations from RRD $ 186 $ 243 The Company considered the expense methodologies and financial results to be reasonable for all periods presented. However, these allocations may not be indicative of the actual expenses that may have been incurred as an independent public company or the costs LSC Communications may incur in the future. After the separation, the Company no longer receives or records allocations from RRD. The Company records transactions with RRD as external arms-length transactions in the Company’s consolidated financial statements. Transactions with RR Donnelley Revenues and Purchases Given that RRD sold its remaining stake in LSC Communications on March 28, 2017, the following information is presented through March 31, 2017 only. LSC Communications generates net revenue from sales to RRD’s subsidiaries. Net revenues from related party sales were $32 million for the three months ended March 31, 2017. Net revenues from related party sales were $87 million and $44 million for the years ended December 31, 2016 and 2015 respectively. LSC Communications utilizes RRD for freight, logistics and premedia services. Included in the consolidated and combined financial statements were costs of sales related to freight, logistics and premedia services purchased from RRD of $51 million for the three months ended March 31, 2017. $208 million and $216 million for the years ended December 31, 2016 and 2015, respectively.

New Accounting Pronouncements

New Accounting Pronouncements	12 Months Ended
	Dec. 31, 2017
Accounting Changes And Error Corrections [Abstract]
New Accounting Pronouncements	Note 20. New Accounting Pronouncements In March 2017, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update No. 2017-07 “Compensation—Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost” (“ASU 2017-07”). This ASU requires entities to disaggregate the service cost component from other components of net benefit cost and present it with other employee compensation costs. All other components of net benefit cost will need to be presented elsewhere on the income statement outside of income from operations. Only the service cost component would be eligible for capitalization into inventory. The standard is effective in the first quarter 2018. As a result of the adoption of ASU 2017-07, the Company expects to reclassify approximately $46 million and $45 million related to the years ended December 31, 2017 and 2016, respectively, of net pension income out of income from operations to a line item outside of income from operations, resulting in no impact to net income. In January 2017, the FASB issued Accounting Standards Update No. 2017-04 “Intangibles – Goodwill and Other (Topic 350) Simplifying the Test for Goodwill Impairment” (“ASU 2017-04”). The standard eliminates Step 2 of the goodwill impairment test, and instead, recognizes an impairment charge for the amount by which the carrying value exceeds the reporting unit’s fair value not to exceed the total amount of goodwill allocated. The standard is effective in the first quarter of 2020, with early adoption permitted on testing dates after January 1, 2017. The Company adopted ASU 2017-04 during the third quarter of 2017. In January 2017, the FASB issued Accounting Standards Update No. 2017-01 "Business Combinations (Topic 805): Clarifying the Definition of a Business" (“ASU 2017-01”) in order to clarify the definition of a business as it relates to whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. The standard becomes effective in the first quarter of 2018. The Company plans to adopt the standard in the first quarter of 2018. The impact is not expected to be material. In August 2016, the FASB issued Accounting Standards Update No. 2016-15 “Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments” (“ASU 2016-15”), which provided guidance on eight specific cash flow classification issues to reduce existing diversity in practice. The standard becomes effective in the first quarter of 2018. Early adoption of ASU 2016-15 is permitted, however, the Company plans to adopt the standard in the first quarter of 2018. The Company does not expect a significant impact to presentation on its condensed consolidated and combined statements of cash flows. In March 2016, the FASB issued Accounting Standards Update No. 2016-09 “Stock Compensation (Topic 718) – Improvements to Employee Share-Based Payment Accounting” (“ASU 2016-09”) which simplifies several aspects of the accounting for employee share-based payment transactions, including the accounting for income taxes, forfeitures and statutory withholding requirements, as well as the classification of share-based payment transactions on the statement of cash flows. The standard became effective in the first quarter of 2017. As early adoption of ASU 2016-09 is permitted, the Company adopted the standard in the fourth quarter of 2016. The election to early adopt ASU 2016-09 requires any adjustments as of January 1, 2016, the beginning of the annual period that includes the interim period of adoption, to be reflected. The requirements of ASU 2016-09 did not have a material impact to any of the periods presented. In February 2016, the FASB issued Accounting Standards Update No. 2016-02 “Leases (Topic 842) Section A—Leases: Amendments to the FASB Accounting Standards Codification” (“ASU 2016-02”), which requires lessees to put most leases on the balance sheet but recognize expense on the income statement in a manner similar to current accounting. For lessors, ASU 2016-02 also modifies the classification criteria and the accounting for sales-type and direct financing leases. The standard requires a modified retrospective approach for leases that exist or are entered into after the beginning of the earliest comparative period in the financial statements and is effective in the first quarter of 2019. Early adoption of ASU 2016-02 is permitted, however, the Company plans to adopt the standard in the first quarter of 2019. The Company is currently evaluating the impact of the provisions of ASU 2016-02 New Revenue Recognition Standard In May 2014, the FASB issued Accounting Standards Update No. 2014-09 “Revenue from Contracts with Customers (Topic 606)” (“ASU 2014-09”), which outlines a single comprehensive model for entities to use in accounting for revenue using a five-step process that supersedes virtually all existing revenue guidance. ASU 2014-09 also requires additional quantitative and qualitative disclosures. In August 2015, the FASB issued Accounting Standards Update No. 2015-14 “Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date” (“ASU 2015-14”), which defers the effective date of ASU 2014-09 to January 1, 2018. The Company will adopt the standard in the first quarter of 2018. The standard allows the option of either a full retrospective adoption, meaning the standard is applied to all periods presented, or a modified retrospective adoption approach, meaning the standard is applied only to the most current period. The Company will adopt the standard using the modified retrospective adoption approach. The Company assessed all aspects of the standard’s potential impact and focused further assessment on customized products, deferred revenue and certain items in inventory, which are areas that were determined could have had a material impact on the Company’s accounting for revenue. Potential impacts on other aspects of the standard are not expected to have a material impact to the Company’s accounting for revenue. The Company completed the evaluation of whether the accounting for revenue of customized products should be over time or at a point in time under the new standard. Based on analysis of specific terms associated with current customer contracts, the Company has concluded that revenue should be recognized at a point in time for substantially all customized products. This treatment is consistent with revenue recognition under the current guidance, where revenue is recognized when the products are completed and shipped to the customer (dependent upon specific shipping terms). As revenue recognition is dependent upon individual contractual terms, the Company will continue its evaluation of any new or amended contracts entered into, including contracts that the Company might assume as a result of acquisition activity. Any contracts whereby revenue for customized products should be recognized over time, as opposed to a point in time, are expected to be immaterial due to the de minimis nature of any particular order under such contracts in production at any given point in time. With respect to deferred revenue and certain items in inventory, the Company has determined the following situations will be impacted by ASC 606: • Completed production billed to the customer but not yet shipped. Under current guidance, for a majority of these situations the Company defers revenue for completed production items for which the customer has requested to be billed (or for which the Company is entitled to bill under the contract), but for which the production items have not yet shipped to the customer. Under ASC 606, based upon our evaluation of the contractual terms, the Company is typically able to recognize revenue once the production is completed depending on the specific facts and circumstances. • Completed production held in inventory (including consigned inventory). With certain customer contracts, the Company is permitted to complete a pre-defined amount of product and hold such inventory until the customer requests shipment (which generally is required to be delivered in the same year as production). For these items, the Company has the contractual right to receive payment once the production is completed, regardless of the ultimate delivery date. Under current guidance, the Company holds this as inventory and recognizes revenue upon shipment to the customer. Under ASC 606, based upon our evaluation of the contractual terms, the Company will be able to recognize revenue once the production is completed. • Safety stock. In very limited situations, the Company is permitted to produce and hold in inventory a pre-defined amount of safety stock. Similar to completed production held in inventory, for these items the Company has the contractual right to receive payment for the pre-defined amount once the production is completed, regardless of the ultimate delivery date. Under current guidance, the Company holds this as inventory and recognizes revenue upon shipment to the customer. Under ASC 606, based upon our evaluation of the contractual terms, the Company will be able to recognize revenue once the production is completed. Upon adoption of ASC 606, the Company is required to eliminate any deferred revenue and inventory associated with the above three categories against its accumulated deficit within total equity. Based upon the balances that existed as of December 31, 2017, the Company will record a decrease (i.e. credit) to accumulated deficit of $12 million ($9 million net of tax) in the first quarter of 2018. The Company completed an analysis of historical periods, assuming the guidance under ASC 606 was applied to those historical periods for the three categories mentioned above. The analysis yielded an immaterial difference in the timing and amount of revenue and gross margin recognized under current guidance and that under ASC 606 guidance. Therefore, we anticipate that the adoption of ASC 606 will not have a material impact to the Company in future periods with respect to the three categories mentioned above; however, we are not able to predict whether such historical patterns, timing and level of activity will continue into future periods. Regardless, adoption of ASC 606 will not impact the timing of cash flows as the billing terms with our customers remain unchanged.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2017
Subsequent Events [Abstract]
Subsequent Events	Note 21. Subsequent Events On February 15, 2018, the Company’s Board of Directors approved an initial share repurchase authorization of up to $20 million of common stock under which the Company may buy back LSC Communications’ shares at its discretion from February 15, 2018 through August 15, 2019. The Company expects to fund the repurchases, if any, from a combination of cash on hand, cash flow and borrowings under its

Significant Accounting Polici31

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Use of Estimates	Use of Estimates —The preparation of the consolidated and combined financial statements, in conformity with GAAP, requires the extensive use of management’s estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements, and reported amounts of revenue and expenses during the reporting periods. Actual results could differ from these estimates. Estimates are used when accounting for items and matters including, but not limited to, allowance for uncollectible accounts receivable, inventory obsolescence, asset valuations and useful lives, employee benefits, self-insurance reserves, taxes, restructuring and other provisions and contingencies.
Foreign Operations	Foreign Operations —Assets and liabilities denominated in foreign currencies are translated into U.S. dollars at the exchange rates existing at the respective balance sheet dates. Income and expense items are translated at the average rates during the respective periods. Translation adjustments resulting from fluctuations in exchange rates are recorded as a separate component of other comprehensive income (loss) while transaction gains and losses are recorded in net earnings.
Fair Value Measurements	Fair Value Measurements— Certain assets and liabilities are required to be recorded at fair value on a recurring basis. Fair value is determined based on the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants. The Company records the fair value of its pension plan assets on a recurring basis. Assets measured at fair value on a nonrecurring basis include long-lived assets held and used, long-lived assets held for sale, goodwill and other intangible assets. The fair value of cash and cash equivalents, accounts receivable, short-term debt and accounts payable approximate their carrying values. The three-tier value hierarchy, which prioritizes valuation methodologies based on the reliability of the inputs, is: Level 1 — Valuations based on quoted prices for identical assets and liabilities in active markets. Level 2 —Valuations based on 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 —Valuations based on unobservable inputs reflecting the Company’s own assumptions, consistent with reasonably available assumptions made by other market participants.
Revenue Recognition	Revenue Recognition —The Company recognizes revenue for the majority of its products upon transfer of title and the passage of the risk of ownership, which is generally upon shipment to the customer. Contracts generally specify F.O.B. shipping point terms. Under agreements with certain customers, custom products may be stored by the Company for future delivery. In these situations, the Company may also receive a logistics or warehouse management fee for the services it provides. In certain of these cases, delivery and billing schedules are outlined in the customer agreement and product revenue is recognized when manufacturing is complete, title and risk of ownership transfer to the customer, and there is a reasonable assurance as to collectability. Because the majority of products are customized, product returns are not significant; however, the Company accrues for the estimated amount of customer credits at the time of sale. Revenue from the Company’s co-mail and list services operations is recognized when services are completed. The Company records deferred revenue in situations where amounts are invoiced but the revenue recognition criteria outlined above are not met. Such revenue is recognized when all criteria are subsequently met. Billings for shipping and handling costs are recorded gross. Many of the Company’s operations process materials, primarily paper, that may be supplied directly by customers or may be purchased by the Company and sold to customers. No revenue is recognized for customer-supplied paper, but revenues for Company-supplied paper are recognized on a gross basis. The Company records taxes collected from customers and remitted to governmental authorities on a net basis. Refer to Note 20, New Accounting Pronouncements
By-Product Recoveries	By-product recoveries —The Company records the sale of by-products as a reduction of cost of sales.
Cash and Cash Equivalents	Cash and cash equivalents —The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents. Short-term securities consist of investment grade instruments of governments, financial institutions and corporations.
Receivables	Receivables— Receivables are stated net of allowances for doubtful accounts and primarily include trade receivables, notes receivable and miscellaneous receivables from suppliers. No single customer comprised more than 10% of our net sales in 2017, 2016 or 2015. Specific customer provisions are made when a review of significant outstanding amounts, utilizing information about customer creditworthiness and current economic trends, indicates that collection is doubtful. In addition, provisions are made at differing rates, based upon the age of the receivable and the Company’s historical collection experience. Refer to Note 4, for details of activity affecting the allowance for doubtful accounts receivable.
Inventories	Inventories —Inventories include material, labor and factory overhead and are stated at the lower of cost or market and net of excess and obsolescence reserves for raw materials and finished goods. Provisions for excess and obsolete inventories are made at differing rates, utilizing historical data and current economic trends, based upon the age and type of the inventory. Specific excess and obsolescence provisions are also made when a review of specific balances indicates that the inventories will not be utilized in production or sold. The cost of 63.9% and 85.5% of the inventories at December 31, 2017 and 2016, respectively, has been determined using the Last-In, First-Out (“LIFO”) method. The decrease in 2017 is primarily due to inventory associated with acquisitions during the year ended December 31, 2017 that is not determined using the LIFO method. The LIFO method is intended to reflect the effect of inventory replacement costs within the consolidated and combined statements of operations; accordingly, charges to cost of sales generally reflect recent costs of material, labor and factory overhead. The Company uses an external-index method of valuing LIFO inventories. The remaining inventories, primarily related to certain acquired and international operations, are valued using the First-In, First-Out (“FIFO”) or specific identification methods.
Long-Lived Assets	Long-Lived Assets —The Company assesses potential impairments to its long-lived assets if events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Indefinite-lived intangible assets are reviewed annually for impairment or more frequently if events or changes in circumstances indicate that the carrying value may not be recoverable. An impaired asset is written down to its estimated fair value based upon the most recent information available. Estimated fair market value is generally measured by discounting estimated future cash flows. Long-lived assets, other than goodwill and other intangible assets, that are held for sale, are recorded at the lower of the carrying value or the fair market value less the estimated cost to sell.
Property, Plant and Equipment	Property, plant and equipment —Property, plant and equipment are recorded at cost and depreciated on a straight-line basis over their estimated useful lives. Useful lives range from 15 to 40 years for buildings, the lesser of 7 years or the lease term for leasehold improvements and from 3 to 15 years for machinery and equipment. Maintenance and repair costs are charged to expense as incurred. Major overhauls that extend the useful lives of existing assets are capitalized. When properties are retired or disposed, the costs and accumulated depreciation are eliminated and the resulting profit or loss is recognized in the results of operations.
Goodwill	Goodwill —Goodwill is assigned to a specific reporting unit, depending on the nature of the acquired company. Prior to the separation, the Company’s goodwill balances for certain reporting units were reallocated based on the relative fair values of the businesses. Goodwill is reviewed for impairment annually as of October 31 or more frequently if events or changes in circumstances indicate that it is more likely than not that the fair value of a reporting unit is below its carrying value. For certain reporting units, the Company may perform a qualitative, rather than quantitative, assessment to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. In performing this qualitative analysis, the Company considers various factors, including the excess of prior year estimates of fair value compared to carrying value, the effect of market or industry changes and the reporting unit’s actual results compared to projected results. Based on this qualitative analysis, if management determines that it is more likely than not that the fair value of the reporting unit is greater than its carrying value, no further impairment testing is performed. For the remaining reporting units, the Company compares each reporting unit’s fair value, estimated based on comparable company market valuations and expected future discounted cash flows to be generated by the reporting unit, to its carrying value. Prior to the Company’s early adoption of ASU 2017-04 “Intangibles – Goodwill and Other (Topic 350)” during the third quarter of 2017, if the carrying value exceeded the reporting unit’s fair value, the Company performed an additional fair value measurement calculation to determine the impairment loss, that was charged to operations in the period identified. As a result of early adoption of ASU 2017-04, if the carrying value exceeds the reporting unit’s fair value, the Company recognizes an impairment charge equal to the amount by which the carrying value exceeds the reporting unit’s fair value not to exceed the total amount of goodwill recorded. Refer to Note 8, Restructuring, Impairment and Other Charges,
Amortization	Amortization —Certain costs to acquire and develop internal-use computer software are capitalized and amortized over their estimated useful life using the straight-line method, up to a maximum of five years. Amortization expense, primarily related to internally-developed software and excluding amortization expense related to other intangible assets, was $5 million each for the years ended December 31, 2017, 2016 and 2015, respectively. Deferred debt issuance costs are amortized over the term of the related debt. Other intangible assets, except for those intangible assets with indefinite lives, are recognized separately from goodwill and are amortized over their estimated useful lives. Other intangible assets with indefinite lives are not amortized. Refer to Note 7 , Goodwill and Other Intangible Assets,
Share-Based Compensation	Share-Based Compensation — The Company recognizes compensation expense for share-based awards expected to vest on a straight-line basis over the requisite service period of the award based on their grant date fair value. Prior to the separation, RRD maintained an incentive share-based compensation program for certain individuals, including certain LSC Communications employees. The share-based compensation expense was allocated to the Company based on the awards and terms previously granted to the Company’s employees, as well as an allocation of expense related to RRD’s corporate and shared functional employees. Refer to Note 16, for further discussion.
Pension and Other Postretirement Benefits Plans	Pension and Other Postretirement Benefits Plans — At the separation date, the Company recorded net benefit obligations transferred from RRD. T he Company records annual income and expense amounts relating to its pension plans based on calculations that include various actuarial assumptions, including discount rates, mortality, assumed rates of return, compensation increases, and turnover rates. The Company reviews its actuarial assumptions on an annual basis and makes modifications to the assumptions based on current rates and trends when it is deemed appropriate to do so. The effect of modifications on the value of plan obligations and assets is recognized immediately within other comprehensive income (loss) and amortized into operating earnings over future periods. The Company believes that the assumptions utilized in recording its obligations under its plans are reasonable based on its experience, market conditions and input from its actuaries and investment advisors. Prior to the separation, certain employees of the Company participated in various pension and postretirement health care plans sponsored by RRD. In the Company’s combined financial statements, these plans were accounted for as multiemployer benefit plans and no net liabilities were reflected in the Company’s combined balance sheets as there were no unfunded contributions due at the end of any reporting period. The Company’s statements of operations included expense allocations for these benefits. These expenses were funded through intercompany transactions with RRD and were reflected within net parent company investment in LSC Communications. Certain plans in LSC Communications’ Mexico and U.S. operations were direct obligations of LSC Communications and were recorded in the consolidated and combined financial statements. Refer to Note 13, Retirement Plans , for further discussion.
Taxes on Income	Taxes on Income —The Company has recorded deferred tax assets related to future deductible items, including domestic and foreign tax loss and credit carryforwards. The Company evaluates these deferred tax assets by tax jurisdiction. The utilization of these tax assets is limited by the amount of taxable income expected to be generated within the allowable carryforward period and other factors. Accordingly, management has provided a valuation allowance to reduce certain of these deferred tax assets when management has concluded that, based on the weight of available evidence, it is more likely than not that the deferred tax assets will not be fully realized. If actual results differ from these estimates, or the estimates are adjusted in future periods, adjustments to the valuation allowance might need to be recorded. Significant judgment is required in determining the provision for income taxes and related accruals, deferred tax assets and liabilities and any valuation allowance recorded against deferred tax assets. In the ordinary course of business, there are transactions and calculations where the ultimate tax outcome is uncertain. Additionally, the Company’s tax returns are subject to audit by various U.S. and foreign tax authorities. The Company recognizes a tax position in its financial statements when it is more likely than not (a likelihood of more than fifty percent) that the position would be sustained upon examination by tax authorities. This recognized tax position is then measured at the largest amount of benefit that is greater than fifty percent likely of being realized upon ultimate settlement. Although management believes that its estimates are reasonable, the final outcome of uncertain tax positions may be materially different from that which is reflected in the Company’s consolidated and combined financial statements. The Company classifies interest expense and any related penalties related to income tax uncertainties as a component of income tax expense. , Income Taxes, Prior to the separation, in the Company’s combined financial statements, income tax expense and deferred tax balances were calculated on a separate return basis, although with respect to certain entities, the Company’s operations were historically included in the tax returns filed by the respective RRD entities of which the Company’s business was formerly a part. For periods after the separation, the Company has and will continue to file tax returns on its own behalf. The provision for income tax and income tax balances after the separation represent the Company's tax liabilities as an independent company. Refer to Note 14, Income Taxes
Comprehensive Income (Loss)	Comprehensive Income (Loss) —Comprehensive income (loss) for the Company consists of net earnings, unrecognized actuarial gains and losses and foreign currency translation adjustments. Refer to Note 15 for further discussion.

Business Combinations (Tables)

Business Combinations (Tables)	12 Months Ended
	Dec. 31, 2017
Business Acquisition [Line Items]
Fair Values, Valuation Techniques and Related Unobservable Inputs of Level Three	The following table presents the fair value, valuation techniques and related unobservable inputs for these Level 3 measurements for the year ended December 31, 2017: Fair Value Valuation Technique Unobservable Input Range Indefinite-lived tradenames $ 24 Relief-from-royalty Royalty Rate 0.5% - 1.5%
Pro Forma Financial Information	The unaudited pro forma financial information is not intended to represent or be indicative of the Company’s consolidated and combined statements of income that would have been reported had these acquisitions been completed as of the beginning of the period presented and should not be taken as indicative of the Company’s future consolidated statements of income. Pro forma adjustments are tax-effected at the applicable statutory tax rates. Year Ended December 31, 2017 2016 Net sales $ 3,941 $ 4,235 Net (loss) income (60 ) 106 Net (loss) earnings per common share Basic $ (1.78 ) $ 3.16 Diluted $ (1.78 ) $ 3.14 The following table outlines unaudited pro forma financial information for the years ended December 31, 2017 and 2016: Year Ended December 31, 2017 2016 Amortization of purchased intangibles $ 22 $ 23
Nonrecurring Pro Forma Adjustments Affecting Net Income	Additionally, the nonrecurring pro forma adjustments affecting net income for the years ended December 31, 2017 and 2016 were as follows: Year Ended December 31, 2017 2016 Acquisition-related expenses, pre-tax $ (1 ) $ — Restructuring, impairment and other charges (1 ) — Inventory fair value adjustments, pre-tax 2 (3 ) Other pro forma adjustments, pre-tax 2 3 Income taxes 3 3
2017 Acquisitions
Business Acquisition [Line Items]
Schedule of Purchase Price Allocation for Acquisitions	These purchase price allocations for the material acquisitions noted above were as follows: Clark Group Quality Park Publishers Press CREEL Fairrington Accounts Receivable $ 6 $ 20 $ 27 $ 12 $ 6 Inventories — 27 13 5 — Prepaid expenses and other current assets 1 1 1 1 — Property, plant and equipment — 8 36 20 6 Other intangible assets 14 1 — 23 17 Other noncurrent assets — — 1 — 1 Goodwill (bargain purchase) 16 (3 ) 2 26 22 Accounts payable and accrued liabilities (9 ) (11 ) (13 ) (9 ) (4 ) Other noncurrent liabilities — — — (1 ) — Deferred taxes-net (3 ) (2 ) — — (9 ) Purchase price, net of cash acquired $ 25 $ 41 67 77 39 Less: value of common stock issued — — — — 20 Less: accrued but unpaid contingent consideration — — — 1 — Net cash paid: $ 25 $ 41 $ 67 $ 76 $ 19
Fair Values, Valuation Techniques and Related Unobservable Inputs of Level Three	The fair values of other intangible assets and goodwill associated with the acquisitions were determined to be Level 3 under the fair value hierarchy. The following table presents the fair value, valuation techniques and related unobservable inputs for these Level 3 measurements: Fair Value Valuation Technique Unobservable Input Range Customer relationships $ 51 Multi-period excess earnings method Growth rate (5.0)% - 7.5% Attrition rate 5.0% - 10.0% Discount rate 13.0% - 35.0% Trade names 4 Relief-from-royalty method Royalty rate 0.5% - 1.5% Discount rate 13.0% - 35.0%

Accounts Receivable (Tables)

Accounts Receivable (Tables)	12 Months Ended
	Dec. 31, 2017
Receivables [Abstract]
Transactions Affecting Allowance for Doubtful Accounts	Transactions affecting the allowances for doubtful accounts receivable balance during the years ended December 31, 2017, 2016 and 2015 were as follows: 2017 2016 2015 Balance, beginning of year $ 10 $ 11 $ 13 Provisions charged to expense 3 6 3 Write-offs and other (2 ) (7 ) (5 ) Balance, end of year $ 11 $ 10 $ 11

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2017
Inventory Disclosure [Abstract]
Components of the Company's Inventories	The components of the Company’s inventories, net of excess and obsolescence reserves for raw materials and finished goods, at December 31, 2017 and 2016 were as follows: 2017 2016 Raw materials and manufacturing supplies $ 114 $ 100 Work in process 69 58 Finished goods 112 93 LIFO reserve (57 ) (58 ) Total $ 238 $ 193

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
	Dec. 31, 2017
Property Plant And Equipment [Abstract]
Components of Company's Property, Plant and Equipment	The components of the Company’s property, plant and equipment at December 31, 2017 and 2016 were as follows: 2017 2016 Land $ 45 $ 42 Buildings 739 762 Machinery and equipment 4,012 4,173 4,796 4,977 Accumulated depreciation (4,220 ) (4,369 ) Total $ 576 $ 608

Goodwill and Other Intangible36

Goodwill and Other Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2017
Goodwill And Intangible Assets Disclosure [Abstract]
Schedule of Changes in the Carrying Amount of Goodwill	The changes in the carrying amount of goodwill for the years ended December 31, 2017 and 2016 were as follows: Print Office Products Total Net book value as of January 1, 2016 Goodwill $ 845 $ 109 $ 954 Accumulated impairment losses (794 ) (79 ) (873 ) Total 51 30 81 Acquisition 3 — 3 Net book value as of December 31, 2016 Goodwill $ 852 $ 109 $ 961 Accumulated impairment losses (798 ) (79 ) (877 ) Total 54 30 84 Acquisition 70 1 71 Impairment charges (73 ) — (73 ) Net book value as of December 31, 2017 Goodwill 934 110 1,044 Accumulated impairment losses (883 ) (79 ) (962 ) Total $ 51 $ 31 $ 82
Components of Other Intangible Assets	The components of other intangible assets at December 31, 2017 and 2016 were as follows: December 31, 2017 December 31, 2016 Gross Carrying Accumulated Net Book Gross Carrying Accumulated Net Book Amount Amortization Value Amount Amortization Value Customer relationships $ 256 $ (125 ) $ 131 $ 205 $ (109 ) $ 96 Trade names 9 (4 ) 5 5 (2 ) 3 Total amortizable other intangible assets 265 (129 ) 136 210 (111 ) 99 Indefinite-lived trade names 24 — 24 32 — 32 Total other intangible assets $ 289 $ (129 ) $ 160 $ 242 $ (111 ) $ 131
Schedule of Other Intangible Assets Additions by Component	December 31, 2017 Amount Weighted Average Amortization Period (in years) Customer relationships $ 51 11.1 Trade names (amortizable) 4 4.5 Total additions $ 55
Schedule of Estimated Annual Amortization Expense Related to Other Intangible Assets	The following table outlines the estimated annual amortization expense related to other intangible assets as of December 31, 2017: For the year ending December 31, Amount 2018 $ 16 2019 16 2020 16 2021 14 2022 13 2023 and thereafter 61 Total $ 136

Restructuring, Impairment and37

Restructuring, Impairment and Other Charges (Tables)	12 Months Ended
	Dec. 31, 2017
Restructuring And Related Activities [Abstract]
Schedule of Net Restructuring, Impairment and Other Charges	2017 Employee Terminations Other Restructuring Charges Total Restructuring Charges Impairment Other Charges Total Print $ 12 $ 7 $ 19 $ 85 $ 4 $ 108 Office Products 1 — 1 3 — 4 Corporate — 17 17 — — 17 Total $ 13 $ 24 $ 37 $ 88 $ 4 $ 129 2016 Employee Terminations Other Restructuring Charges Total Restructuring Charges Impairment Other Charges Total Print $ 6 $ 6 $ 12 $ — $ 3 $ 15 Corporate 2 1 3 — — 3 Total $ 8 $ 7 $ 15 $ — $ 3 $ 18 2015 Employee Terminations Other Restructuring Charges Total Restructuring Charges Impairment Other Charges Total Print $ 19 $ 5 $ 24 $ 7 $ 22 $ 53 Office Products 1 2 3 1 — 4 Total $ 20 $ 7 $ 27 $ 8 $ 22 $ 57
Schedule of Net Impairment Charges	For the year ended December 31, 2017, the Company recorded the following net impairment charges, which are explained further below: Property, Plant and Equipment Other Intangible Assets Goodwill Total Print $ 7 $ 5 $ 73 $ 85 Office Products — 3 — 3 Total $ 7 $ 8 $ 73 $ 88
Fair Values, Valuation Techniques and Related Unobservable Inputs of Level Three	The following table presents the fair value, valuation techniques and related unobservable inputs for these Level 3 measurements for the year ended December 31, 2017: Fair Value Valuation Technique Unobservable Input Range Indefinite-lived tradenames $ 24 Relief-from-royalty Royalty Rate 0.5% - 1.5%
Assets Measured at Fair Value on a Nonrecurring Basis	The fair value as of the measurement date, net book value as of the end of the year and related impairment charge for assets measured at fair value on a nonrecurring basis subsequent to initial recognition during the year ended December 31, 2015 is disclosed below. Year Ended December 31, 2015 As of December 31, 2015 Impairment Charge Fair Value Measurement (Level 3) Net Book Value Long-lived assets held for sale or disposal $ 9 $ 15 $ 14 Total $ 9 $ 15 $ 14
Schedule of Changes in the Restructuring Reserve	The restructuring reserve as of December 31, 2017 and 2016, and changes during the year ended December 31, 2017, were as follows: December 31, 2016 Restructuring Charges Foreign Exchange and Other Cash Paid December 31, 2017 Employee terminations $ 8 $ 13 $ — $ (13 ) $ 8 Multi-employer pension plan withdrawal obligations 18 1 — (3 ) 16 Lease terminations and other 2 18 — (18 ) 2 Total $ 28 $ 32 $ — $ (34 ) $ 26 The restructuring reserve as of December 31, 2016 and 2015, and changes during the year ended December 31, 2016, were as follows: December 31, 2015 Restructuring Charges Foreign Exchange and Other Cash Paid December 31, 2016 Employee terminations $ 13 $ 8 $ 2 $ (15 ) $ 8 Multi-employer pension plan withdrawal obligations 20 2 — (4 ) 18 Lease terminations and other 4 5 — (7 ) 2 Total $ 37 $ 15 $ 2 $ (26 ) $ 28

Accrued Liabilities (Tables)

Accrued Liabilities (Tables)	12 Months Ended
	Dec. 31, 2017
Accrued Liabilities Current [Abstract]
Components of Accrued Liabilities	The components of the Company’s accrued liabilities at December 31, 2017 and 2016 were as follows: 2017 2016 Employee-related liabilities $ 87 $ 87 Customer-related liabilities 40 37 Deferred revenue 33 33 Restructuring liabilities 14 13 Other 65 67 Total accrued liabilities $ 239 $ 237

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2017
Commitments And Contingencies Disclosure [Abstract]
Future Minimum Rental Commitments Under Operating Leases	Future minimum rental commitments under operating leases are as follows: Year Ended December 31 Amount 2018 $ 47 2019 42 2020 30 2021 25 2022 18 2023 and thereafter 22 Total $ 184

Debt (Tables)

Debt (Tables)	12 Months Ended
	Dec. 31, 2017
Debt Disclosure [Abstract]
Schedule of the Company's Debt	The Company’s debt at December 31, 2017 and 2016 consisted of the following: 2017 2016 Borrowings under the Revolving Credit Facility $ 75 $ — Term Loan Facility due September 30, 2022 (a) 306 $ 353 8.75% Senior Secured Notes due October 15, 2023 450 450 Capital lease obligations 3 6 Unamortized debt issuance costs (12 ) (15 ) Total debt 822 794 Less: current portion (123 ) (52 ) Long-term debt $ 699 $ 742 (a) The borrowings under the Term Loan Facility are subject to a variable interest rate. As of December 31, 2017 and 2016, the interest rate was 7.07% and 7.00 %,
Future Maturities of Debt	At December 31, 2017, the future maturities of debt, including capitalized leases, were as follows: Amount 2018 $ 124 2019 43 2020 43 2021 43 2022 137 2023 and thereafter 450 Total (a) $ 840 (a) Excludes unamortized debt issuance costs of $4 million and $8 million related to the Company’s Term Loan Facility and 8.75% Senior Notes due October 15, 2023, respectively, and a discount of $6 million related to the Company’s Term Loan Facility. These amounts do not represent contractual obligations with a fixed amount or maturity date.
Summary Of Interest Expense	The following table summarizes interest expense included in the consolidated and combined statements of operations: 2017 2016 2015 Interest incurred $ 73 $ 19 $ — Less: interest income (1 ) (1 ) (3 ) Interest expense (income), net $ 72 $ 18 $ (3 )

Earnings Per Share (Tables)

Earnings Per Share (Tables)	12 Months Ended
	Dec. 31, 2017
Earnings Per Share [Abstract]
Calculation of Basic and Diluted EPS as Well as Reconciliation of Basic Shares to Diluted Shares	The following table shows the calculation of basic and diluted EPS, as well as a reconciliation of basic shares to diluted shares: 2017 2016 2015 Net (loss) income per common share: Basic $ (1.69 ) $ 3.25 $ 2.27 Diluted $ (1.69 ) $ 3.23 $ 2.27 Dividends declared per common share $ 1.00 $ 0.25 $ — Numerator: Net (loss) income $ (57 ) $ 106 $ 74 Denominator: Weighted-average number of common shares outstanding 33.8 32.5 32.4 Dilutive options and awards — 0.3 — Dilutive weighted-average number of common shares outstanding 33.8 32.8 32.4

Retirement Plans (Tables)

Retirement Plans (Tables)	12 Months Ended
	Dec. 31, 2017
Compensation And Retirement Disclosure [Abstract]
Summary of Financial Information Regarding Qualified, Non-Qualified and Internationals Plans	Financial information regarding the Qualified, Non-Qualified and International plans is shown below: 2017 2016 2015 Qualified Non-Qualified & International Qualified Non-Qualified & International Qualified Non-Qualified & International Interest cost 86 3 24 6 7 9 Expected return on plan assets (153 ) — (48 ) (7 ) (11 ) (13 ) Amortization of actuarial loss 17 1 6 1 — 1 Settlement — — 1 — — — Net periodic benefit income $ (50 ) $ 4 $ (17 ) $ — $ (4 ) $ (3 ) Weighted average assumption used to calculate net periodic benefit expense: Discount rate 4.3 % 4.3 % 3.8 % 3.8 % 4.2 % 3.8 % Expected return on plan assets 6.9 % 7.9 % 7.2 % 7.2 % 6.5 % 6.3 %
Reconciliation of Benefit Obligation, Plan Assets and Unfunded Status of Plans	2017 2016 Qualified Non-Qualified & International Qualified Non-Qualified & International Benefit obligation at beginning of year $ 2,439 $ 92 $ 168 $ 220 Interest cost 86 3 24 6 Actuarial loss (gain) 169 5 (186 ) (7 ) Settlement — — (30 ) — Foreign currency translation — — — (27 ) Benefits paid (122 ) (5 ) (39 ) (10 ) Plan transfers from parent company — — 2,502 97 Plan transfers to parent company — — — (187 ) Benefit obligation at end of year $ 2,572 $ 95 $ 2,439 $ 92 Fair value of plan assets at beginning of year $ 2,249 $ 2 $ 169 $ 220 Actual return on assets 357 — (93 ) 9 Settlement — — (30 ) — Employer contributions — 6 1 4 Foreign currency translation — (1 ) — (27 ) Separation-related adjustment (6 ) — — — Plan transfers from parent company — — 2,241 — Plan transfers to parent company — — — (194 ) Benefits paid (122 ) (5 ) (39 ) (10 ) Fair value of plan assets at end of year $ 2,478 2 $ 2,249 $ 2 Unfunded status at end of year $ (94 ) $ (93 ) $ (190 ) $ (90 )
Amounts Recognized on Consolidated Balance Sheets	2017 2016 Qualified Non-Qualified & International Qualified Non-Qualified & International Prepaid pension cost (included in other noncurrent assets) $ — $ — $ 4 $ — Accrued benefit cost (included in accrued liabilities) — (5 ) — (5 ) Pension liabilities (94 ) (88 ) (194 ) (85 ) Net liabilities recognized in the consolidated balance sheets $ (94 ) $ (93 ) $ (190 ) $ (90 )
Amounts in Accumulated Other Comprehensive Loss	The amounts included in accumulated other comprehensive loss in the consolidated balance sheets, excluding tax effects, that have not been recognized as components of net periodic cost at December 31, 2017 and 2016 were as follows: 2017 2016 Qualified Non-Qualified & International Qualified Non-Qualified & International Accumulated other comprehensive loss Net actuarial loss $ (674 ) $ (29 ) $ (727 ) $ (25 ) Total $ (674 ) $ (29 ) $ (727 ) $ (25 )
Amounts Recognized in Other Comprehensive Loss	The pre-tax amounts recognized in other comprehensive loss in 2017 as components of net periodic costs were as follows: Qualified Non-Qualified & International Amortization of: Net actuarial loss $ 17 $ 1 Amounts arising during the period: Net actuarial gain (loss) 36 (5 ) Total $ 53 $ (4 )
Amounts in Accumulated Other Comprehensive Loss Expected to be Recognized Next Fiscal Year	Actuarial gains and losses in excess of 10.0% of the greater of the projected benefit obligation or the market-related value of plan assets were recognized as a component of net periodic benefit costs over the average remaining service period of a plan’s active employees. Unrecognized prior service costs or credits are also recognized as a component of net periodic benefit cost over the average remaining service period of a plan’s active employees. The amounts in accumulated other comprehensive loss that are expected to be recognized as components of net periodic benefit costs in 2018 are shown below: Qualified Non-Qualified & International Amortization of: Net actuarial loss $ 19 $ 1
Weighted-Average Assumptions Used to Determine Net Benefit Obligation	The weighted-average assumptions used to determine the net benefit obligation at the measurement date were as follows: 2017 2016 Qualified Non-Qualified & International Qualified Non-Qualified & International Discount rate 3.7 % 3.8 % 4.3 % 4.3 %
Summary of Projected Benefit Obligations in Excess of Plan Assets	The following table provides a summary of pension plans with projected benefit obligations in excess of plan assets as of December 31, 2017 and 2016: 2017 2016 Qualified Non-Qualified & International Qualified Non-Qualified & International Projected benefit obligation $ 2,572 $ 95 $ 2,306 $ 92 Fair value of plan assets 2,478 2 2,112 2
Accumulated Benefit Obligations in Excess of Plan Assets	The following table provides a summary of pension plans with accumulated benefit obligations in excess of plan assets as of December 31, 2017 and 2016: 2017 2016 Qualified Non-Qualified & International Qualified Non-Qualified & International Accumulated benefit obligation $ 2,572 $ 94 $ 2,306 $ 90 Fair value of plan assets 2,478 2 2,112 1
Expected Benefit Payments	Benefit payments are expected to be paid as follows: Qualified Non-Qualified & International 2018 $ 127 5 2019 131 5 2020 135 6 2021 138 6 2022 143 6 2023-2027 746 30
Allocation of Plan Assets, Pension Plan	The fair values of the Company’s pension plan assets at December 31, 2017 and 2016, by asset category were as follows: December 31, 2017 December 31, 2016 Asset Category Total Level 1 Level 2 Total Level 1 Level 2 Cash and cash equivalents $ 82 $ 52 $ 30 $ 80 $ 50 $ 30 Equity 636 636 — 595 595 — Fixed income 1,062 — 1,062 802 — 802 Derivatives and other 1 — 1 — — — Investments measurement at NAV as a practical expedient 699 — — 774 — — Total $ 2,480 $ 688 $ 1,093 $ 2,251 $ 645 $ 832
Schedule of Multiemployer Pension Plan	During the years ended December 31, 2017, 2016 and 2015, the Company recorded restructuring, impairment and other charges relating to multiemployer pension plan withdrawal obligations of: Year Ended December 31 Unrelated to Facility Closures Related to Facility Closures Total 2017 $ 4 $ 1 $ 5 2016 $ 3 $ 2 $ 5 2015 $ 3 $ 1 $ 4

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Components of Earnings from Operations Before Income Taxes	Income taxes have been based on the following components of earnings from operations before income taxes for the years ended December 31, 2017, 2016 and 2015: 2017 2016 2015 U.S. $ (71 ) $ 129 $ 136 Foreign 27 28 2 Total $ (44 ) $ 157 $ 138
Components of Income Tax Expense (Benefit) from Operations	The components of income tax expense (benefit) from operations for the years ended December 31, 2017, 2016 and 2015 were as follows: 2017 2016 2015 Current U.S. federal $ 20 $ 54 $ 76 U.S. state and local 1 10 13 Foreign 7 5 13 Current income tax expense 28 69 102 Deferred U.S. federal (11 ) (17 ) (31 ) U.S. state and local (4 ) (3 ) (5 ) Foreign — 2 (2 ) Deferred income tax benefit (15 ) (18 ) (38 ) Income tax expense $ 13 $ 51 $ 64
Reconciliation of Differences Between Federal Statutory and Effective Income Tax Rate	The following table outlines the reconciliation of differences between the Federal statutory tax rate and the Company’s effective income tax rate: 2017 2016 2015 Federal statutory tax rate 35.0 % 35.0 % 35.0 % International investment tax credit 25.9 (1.6 ) (1.8 ) Foreign tax rate differential 6.5 (1.4 ) 0.8 State and local income taxes, net of U.S. federal income tax benefit 4.0 3.1 3.8 Domestic manufacturing deduction 1.3 (3.1 ) (4.4 ) Adjustment of uncertain tax positions and interest — — 4.4 Acquisition-related expenses — — 3.0 Section 162(m) limitation (5.1 ) 0.3 0.5 Impairment charges (21.8 ) — — Change in valuation allowances (22.6 ) 0.9 2.5 Impact of the Tax Act Deferred tax effects (19.2 ) — — Transition tax (36.2 ) — — Other 1.7 (0.7 ) 2.7 Effective income tax rate (30.5) % 32.5 % 46.5 %
Significant Deferred Tax Assets and Liabilities	The significant deferred tax assets and liabilities at December 31, 2017 and 2016 were as follows: 2017 2016 Deferred tax assets: Net operating losses and other tax carryforwards $ 138 $ 106 Pension plan liabilities 58 126 Accrued liabilities 33 57 Foreign depreciation 13 10 Other 4 6 Total deferred tax assets 246 305 Valuation allowances (115 ) (87 ) Net deferred tax assets $ 131 $ 218 Deferred tax liabilities: Accelerated depreciation $ (40 ) $ (91 ) Other intangible assets (30 ) (56 ) Inventories (6 ) (11 ) Other (5 ) (5 ) Total deferred tax liabilities (81 ) (163 ) Net deferred tax assets $ 50 $ 55
Transactions Affecting Valuation Allowance On Deferred Tax Assets	Transactions affecting the valuation allowances on deferred tax assets during the years ended December 31, 2017, 2016 and 2015 were as follows: 2017 2016 2015 Balance, beginning of year $ 87 $ 106 $ 111 Current year expense-net 9 1 3 Transfer of U.K. entity to parent company — (7 ) — Foreign exchange and other 19 (13 ) (8 ) Balance, end of year $ 115 $ 87 $ 106
Unrecognized Tax Benefits	Changes in the Company’s unrecognized tax benefits at December 31, 2017, 2016 and 2015 were as follows: 2017 2016 2015 Balance, beginning of year $ — $ 5 $ — Additions for tax positions of prior years — — 5 Settlements during the year — (5 ) — Foreign exchange and other — — — Balance, end of year $ — $ — $ 5

Comprehensive Income (Tables)

Comprehensive Income (Tables)	12 Months Ended
	Dec. 31, 2017
Equity [Abstract]
Summary of Changes in Accumulated Other Comprehensive Loss	The following table summarizes the change in accumulated other comprehensive loss by component for the years ended December 31, 2017, 2016 and 2015. Pension Plan Cost Translation Adjustments Total Balance at December 31, 2014 $ (37 ) $ (131 ) $ (168 ) Other comprehensive loss before reclassifications (10 ) (28 ) (38 ) Amounts reclassified from accumulated other comprehensive loss 1 — 1 Net change in accumulated other comprehensive loss (9 ) (28 ) (37 ) Balance at December 31, 2015 $ (46 ) $ (159 ) $ (205 ) Other comprehensive income before reclassifications 29 5 34 Amounts reclassified from accumulated other comprehensive loss 6 — 6 Transfer of pension plan from parent company, net (495 ) — (495 ) Transfer of U.K. entity to parent company, net 44 85 129 Net change in accumulated other comprehensive loss (416 ) 90 (326 ) Balance at December 31, 2016 $ (462 ) $ (69 ) $ (531 ) Other comprehensive income before reclassifications 23 21 44 Amounts reclassified from accumulated other comprehensive loss 11 — 11 Net change in accumulated other comprehensive loss 34 21 55 Balance at December 31, 2017 $ (428 ) $ (48 ) $ (476 )
Schedule of Reclassifications From Accumulated Other Comprehensive Loss	Reclassifications from accumulated other comprehensive loss for the years ended December 31, 2017, 2016 and 2015 were as follows: Classification in the Consolidated 2017 2016 2015 and Combined Statements of Operations Amortization of pension plan cost: Net actuarial loss $ 18 $ 7 $ 1 (a) Settlement — 1 — Reclassifications before tax $ 18 $ 8 1 Income tax expense 7 2 — Reclassifications, net of tax $ 11 $ 6 $ 1 (a) These accumulated other comprehensive income components are included in the calculation of net periodic pension benefits plan (income) expense that is recognized substantially all in selling, general and administrative expenses in the consolidated and combined statements of operations (refer to Note 13, Retirement Plans

Stock and Incentive Programs (T

Stock and Incentive Programs (Tables)	12 Months Ended
	Dec. 31, 2017
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Summary of Stock Option Activity	A summary of the Company’s stock option activity for LSC Communications, RRD and Donnelley Financial employees, officers and directors as of December 31, 2017 and 2016 and changes during the year ended December 31, 2017 is presented below. Shares Under Option (thousands) Weighted Average Exercise Price Weighted Average Remaining Contractual Term (years) Aggregate Intrinsic Value (millions) Outstanding at December 31, 2016 299 $ 25.32 3.3 $ 2 Cancelled/forfeited/expired (2 ) — Outstanding at December 31, 2017 297 25.32 2.3 — Vested and expected to vest at December 31, 2017 297 25.32 2.3 — Exercisable at December 31, 2017 297 $ 25.32 2.3 $ —
Summary of Restricted Stock Units Activity	A summary of the Company’s RSU activity for LSC Communications, RRD and Donnelley Financial employees, officers and directors as of December 31, 2017 and 2016 and changes during the year ended December 31, 2017 is presented below. Shares (thousands) Weighted Average Grant Date Fair Value Outstanding at December 31, 2016 652 $ 28.39 Granted 145 28.94 Vested (86 ) 27.22 Forfeited (7 ) 29.45 Nonvested at December 31, 2017 704 $ 28.64
Summary of Restricted Stock Award Activity for Employees	A summary of RSA activity for the Company’s employees as of December 31, 2017 and 2016, and changes during the year ended December 31, 2017 is presented below. Shares (thousands) Weighted Average Grant Date Fair Value Nonvested at December 31, 2016 159 $ 26.26 Granted 9 26.26 Vested (56 ) 26.26 Nonvested at December 31, 2017 112 $ 26.26
Performance Restricted Stock
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Summary of Performance Activity for Employees	A summary of PRS activity for the Company’s employees as of December 31, 2017 and 2016, and changes during the year months ended December 31, 2017 is presented below. Shares (thousands) Weighted Average Grant Date Fair Value Nonvested at December 31, 2016 266 $ 26.26 Granted 45 28.94 Vested (89 ) 26.26 Nonvested at December 31, 2017 222 $ 26.80
Performance Share Units
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Summary of Performance Activity for Employees	A summary of PSU activity for the Company’s employees as of December 31, 2017 and 2016, and changes during the year ended December 31, 2017 is presented below . Shares (thousands) Weighted Average Grant Date Fair Value Nonvested at December 31, 2016 — $ — Granted 29 26.72 Nonvested at December 31, 2017 29 $ 26.72

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
	Dec. 31, 2017
Segment Reporting [Abstract]
Schedule of Segment Reporting Information	The Company has disclosed income (loss) from operations as the primary measure of segment earnings (loss). This is the measure of profitability used by the Company’s chief operating decision-maker and is most consistent with the presentation of profitability reported with the condensed consolidated and combined financial statements. Net Sales Income (loss) from Operations Assets of Operations Depreciation and Amortization Capital Expenditures Year ended December 31, 2017 Print $ 3,108 $ 17 $ 1,555 $ 143 47 Office Products 495 42 377 15 5 Total operating segments 3,603 59 1,932 158 52 Corporate — (32 ) 82 2 8 Total operations $ 3,603 $ 27 $ 2,014 $ 160 $ 60 Net Sales Income (loss) from Operations Assets of Operations Depreciation and Amortization Capital Expenditures Year ended December 31, 2016 Print $ 3,127 $ 141 $ 1,501 $ 155 $ 39 Office Products 527 54 323 15 3 Total operating segments 3,654 195 1,824 170 42 Corporate — (20 ) 128 1 6 Total operations $ 3,654 $ 175 $ 1,952 $ 171 $ 48 Net Sales Income (loss) from Operations Assets of Operations Depreciation and Amortization Capital Expenditures Year ended December 31, 2015 Print $ 3,181 $ 96 $ 1,647 $ 164 $ 38 Office Products 562 47 324 16 4 Total operating segments 3,743 143 $ 1,971 180 42 Corporate — (8 ) 40 1 — Total operations $ 3,743 $ 135 $ 2,011 $ 181 $ 42
Schedule of Corporate Assets	Corporate assets primarily consisted of the following items at December 31, 2017, 2016 and 2015: 2017 2016 2015 Receivables, less allowances for doubtful accounts $ 19 $ 54 $ (8 ) Software 17 13 8 Cash and cash equivalents 12 45 — Long-term investments 13 19 10 Property, plant and equipment, net 14 15 13 LIFO reserves (57 ) (58 ) (67 ) Deferred income tax assets, net of valuation allowance 19 24 83

Geographic Areas (Tables)

Geographic Areas (Tables)	12 Months Ended
	Dec. 31, 2017
Segment Reporting [Abstract]
Net Sales and Long-Lived Assets by Geographic Region	The table below presents net sales and long-lived assets by geographic region. North America (b) Europe Mexico Consolidated & Combined 2017 Net sales $ 3,226 $ 271 $ 106 $ 3,603 Long-lived assets (a) 607 32 36 675 2016 Net sales $ 3,286 $ 272 $ 96 $ 3,654 Long-lived assets (a) 651 30 23 704 2015 Net sales $ 3,319 $ 305 $ 119 $ 3,743 Long-lived assets (a) 722 43 21 786 (a) Includes net property, plant and equipment and other noncurrent assets. (b) North America includes the United States and Canada.

Related Parties (Tables)

Related Parties (Tables)	12 Months Ended
	Dec. 31, 2017
Related Party Transactions [Abstract]
Allocation of Expense Reflected in the Combined Statements of Operations	These allocations were reflected as follows in the combined statements of operations: Nine months ended September 30, Year ended December 31, 2016 2015 Costs of goods sold $ 67 $ 78 Selling, general and administrative 114 158 Depreciation and amortization 5 7 Total allocations from RRD $ 186 $ 243

Overview and Basis of Present49

Overview and Basis of Presentation - Narrative (Detail) $ in Millions	Mar. 28, 2017USD ($)shares	Oct. 02, 2016Entity	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Oct. 01, 2016shares
Overview And Basis Of Presentation [Line Items]
Percentage of distribution of common shares during spinoff					80.75%
Issuance of common stock, value | $			$ 38	$ 0
Over-allotment Option
Overview And Basis Of Presentation [Line Items]
Issuance of common stock, shares	900,000
Issuance of common stock, value | $	$ 18
Donnelley Financial Solutions
Overview And Basis Of Presentation [Line Items]
Percentage of distribution of common shares during spinoff					80.75%
RRD
Overview And Basis Of Presentation [Line Items]
Ownership percentage	19.25%	19.25%
Ownership percentage in Donnelley Financial solutions by related party		19.25%
Number of subsidiary shares sold by parent company	6,200,000
RR Donnelley
Overview And Basis Of Presentation [Line Items]
Number of entities resulted from spinoff of an entity | Entity		3
Number of share distributed to each stockholder in spinoff transaction in Donnelley Financial solutions by related party					0.125
Number of share distributed to each stockholder in spinoff transaction					0.125

Significant Accounting Polici50

Significant Accounting Policies - Narrative (Detail)	12 Months Ended
	Dec. 31, 2017USD ($)Customer	Dec. 31, 2016USD ($)Customer	Dec. 31, 2015USD ($)Customer
Significant Accounting Policies [Line Items]
Number of single customers comprising more than 10% of consolidated net sales | Customer	0	0	0
Percentage of net sales per customer, maximum	10.00%	10.00%	10.00%
Percentage of inventory valued at LIFO	63.90%	85.50%
Annual goodwill impairment testing date	--10-31
Net liabilities recognized in the consolidated balance sheets	$ 0
Computer Software, Intangible Asset
Significant Accounting Policies [Line Items]
Amortization expense, primarily related to internally-developed software	$ 5,000,000	$ 5,000,000	$ 5,000,000
Maximum | Computer Software, Intangible Asset
Significant Accounting Policies [Line Items]
Estimated useful life of computer software	5 years
Buildings | Minimum
Significant Accounting Policies [Line Items]
Estimated useful life	15 years
Buildings | Maximum
Significant Accounting Policies [Line Items]
Estimated useful life	40 years
Leasehold Improvements | Maximum
Significant Accounting Policies [Line Items]
Estimated useful life	7 years
Machinery and Equipment | Minimum
Significant Accounting Policies [Line Items]
Estimated useful life	3 years
Machinery and Equipment | Maximum
Significant Accounting Policies [Line Items]
Estimated useful life	15 years

Business Combinations - Narrati

Business Combinations - Narrative (Detail) - USD ($) shares in Millions	Nov. 29, 2017	Nov. 09, 2017	Sep. 30, 2017	Sep. 07, 2017	Aug. 17, 2017	Jul. 28, 2017	Mar. 01, 2017	Jun. 08, 2015	Dec. 31, 2017	Sep. 30, 2017	Mar. 31, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Aug. 21, 2017
Business Acquisition [Line Items]
Goodwill			$ 0						$ 82,000,000	$ 0		$ 82,000,000	$ 84,000,000	$ 81,000,000
Goodwill impairment charges			$ 55,000,000							$ 55,000,000		73,000,000	0	0
Acquisition-related expenses												5,000,000		$ 14,000,000
Magazines, catalogs and retail inserts
Business Acquisition [Line Items]
Goodwill									0			0
Goodwill impairment charges												73,000,000
Clark Group
Business Acquisition [Line Items]
Purchase price of acquisition, cash	$ 25,000,000
Goodwill	$ 16,000,000								16,000,000			16,000,000
Business acquisition, net sales of acquiree since acquisition date												4,000,000
Clark Group | Magazines, catalogs and retail inserts
Business Acquisition [Line Items]
Goodwill impairment charges									18,000,000			18,000,000
Quality Park
Business Acquisition [Line Items]
Purchase price of acquisition, cash		$ 41,000,000
Business acquisition, net sales of acquiree since acquisition date												16,000,000
Gain on bargain purchase												3,000,000
Publishers Press
Business Acquisition [Line Items]
Purchase price of acquisition, cash				$ 70,000,000
Goodwill				$ 2,000,000					2,000,000			2,000,000
Business acquisition, net sales of acquiree since acquisition date												53,000,000
Business acquisition, income (loss) from operations of acquiree since acquisition date												1,000,000
NECI
Business Acquisition [Line Items]
Goodwill															$ 1,000,000
Business acquisition, net sales of acquiree since acquisition date												2,000,000
Business acquisition, income (loss) from operations of acquiree since acquisition date												(1,000,000)
Purchase price, included in estimated contingent consideration									1,000,000			1,000,000			6,000,000
Estimated fair value of contingent consideration															$ 1,000,000
CREEL
Business Acquisition [Line Items]
Goodwill					$ 26,000,000				26,000,000			26,000,000
Business acquisition, net sales of acquiree since acquisition date												47,000,000
Purchase price, included in estimated contingent consideration					79,000,000				1,000,000			1,000,000
Estimated fair value of contingent consideration					1,000,000
CREEL | Maximum
Business Acquisition [Line Items]
Contingent consideration in cash payments					$ 10,000,000
Fairrington
Business Acquisition [Line Items]
Purchase price of acquisition, cash						$ 19,000,000
Goodwill						$ 22,000,000			22,000,000			22,000,000
Business acquisition, net sales of acquiree since acquisition date												28,000,000
Business acquisition, income (loss) from operations of acquiree since acquisition date												$ 1,000,000
Issuance of common stock shares for acquisitions of businesses						1						1
Aggregate purchase price of acquisition						$ 39,000,000
HudsonYards
Business Acquisition [Line Items]
Purchase price of acquisition, cash							$ 3,000,000
Goodwill							$ 2,000,000
Business acquisition, net sales of acquiree since acquisition date												$ 8,000,000
Business acquisition, income (loss) from operations of acquiree since acquisition date												(1,000,000)
2017 Acquisitions
Business Acquisition [Line Items]
Tax deductible goodwill									$ 39,000,000			$ 39,000,000
Continuum
Business Acquisition [Line Items]
Purchase price of acquisition, cash											$ 2,000,000		$ 7,000,000
Goodwill											5,000,000
Aggregate purchase price of acquisition											$ 9,000,000
Courier Corporation
Business Acquisition [Line Items]
Purchase price of acquisition, cash								$ 137,000,000
Issuance of common stock shares for acquisitions of businesses								8
Aggregate purchase price of acquisition								$ 292,000,000
Debt assumed								78,000,000
Cash acquired from acquisition								21,000,000
Courier Corporation | Brazil
Business Acquisition [Line Items]
Aggregate purchase price of acquisition								6,000,000
Debt assumed								$ 2,000,000

Business Combinations - Schedul

Business Combinations - Schedule of Purchase Price Allocation for Acquisitions (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2017	Nov. 29, 2017	Sep. 30, 2017	Sep. 07, 2017	Aug. 17, 2017	Jul. 28, 2017	Dec. 31, 2016	Dec. 31, 2015
Business Acquisition [Line Items]
Goodwill	$ 82,000,000		$ 0				$ 84,000,000	$ 81,000,000
Clark Group
Business Acquisition [Line Items]
Accounts Receivable	6,000,000
Inventories	0
Prepaid expenses and other current assets	1,000,000
Property, plant and equipment	0
Other intangible assets	14,000,000
Other noncurrent assets	0
Goodwill	16,000,000	$ 16,000,000
Accounts payable and accrued liabilities	(9,000,000)
Other noncurrent liabilities	0
Deferred taxes-net	(3,000,000)
Purchase price, net of cash acquired	25,000,000
Less: value of common stock issued	0
Less: accrued but unpaid contingent consideration	0
Net cash paid:	25,000,000
Quality Park
Business Acquisition [Line Items]
Accounts Receivable	20,000,000
Inventories	27,000,000
Prepaid expenses and other current assets	1,000,000
Property, plant and equipment	8,000,000
Other intangible assets	1,000,000
Other noncurrent assets	0
Bargain purchase	(3,000,000)
Accounts payable and accrued liabilities	(11,000,000)
Other noncurrent liabilities	0
Deferred taxes-net	(2,000,000)
Purchase price, net of cash acquired	41,000,000
Less: value of common stock issued	0
Less: accrued but unpaid contingent consideration	0
Net cash paid:	41,000,000
Publishers Press
Business Acquisition [Line Items]
Accounts Receivable	27,000,000
Inventories	13,000,000
Prepaid expenses and other current assets	1,000,000
Property, plant and equipment	36,000,000
Other intangible assets	0
Other noncurrent assets	1,000,000
Goodwill	2,000,000			$ 2,000,000
Accounts payable and accrued liabilities	(13,000,000)
Other noncurrent liabilities	0
Deferred taxes-net	0
Purchase price, net of cash acquired	67,000,000
Less: value of common stock issued	0
Less: accrued but unpaid contingent consideration	0
Net cash paid:	67,000,000
CREEL
Business Acquisition [Line Items]
Accounts Receivable	12,000,000
Inventories	5,000,000
Prepaid expenses and other current assets	1,000,000
Property, plant and equipment	20,000,000
Other intangible assets	23,000,000
Other noncurrent assets	0
Goodwill	26,000,000				$ 26,000,000
Accounts payable and accrued liabilities	(9,000,000)
Other noncurrent liabilities	(1,000,000)
Deferred taxes-net	0
Purchase price, net of cash acquired	77,000,000
Less: value of common stock issued	0
Less: accrued but unpaid contingent consideration	1,000,000
Net cash paid:	76,000,000
Fairrington
Business Acquisition [Line Items]
Accounts Receivable	6,000,000
Inventories	0
Prepaid expenses and other current assets	0
Property, plant and equipment	6,000,000
Other intangible assets	17,000,000
Other noncurrent assets	1,000,000
Goodwill	22,000,000					$ 22,000,000
Accounts payable and accrued liabilities	(4,000,000)
Other noncurrent liabilities	0
Deferred taxes-net	(9,000,000)
Purchase price, net of cash acquired	39,000,000
Less: value of common stock issued	20,000,000
Less: accrued but unpaid contingent consideration	0
Net cash paid:	$ 19,000,000

Business Combinations - Fair Va

Business Combinations - Fair Value, Valuation Techniques and Related Unobservable Inputs (Detail) - 2017 Acquisitions $ in Millions	12 Months Ended
	Dec. 31, 2017USD ($)
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Fair Value	$ 55
Customer Relationships
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Fair Value	51
Customer Relationships | Fair Value, Inputs, Level 3 | Fair Value, Measurements, Nonrecurring
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Fair Value	$ 51
Valuation Technique	Multi-period excess earnings method
Customer Relationships | Fair Value, Inputs, Level 3 | Fair Value, Measurements, Nonrecurring | Minimum
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Growth rate	(5.00%)
Attrition rate	5.00%
Discount rate	13.00%
Customer Relationships | Fair Value, Inputs, Level 3 | Fair Value, Measurements, Nonrecurring | Maximum
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Growth rate	7.50%
Attrition rate	10.50%
Discount rate	35.00%
Trade Names
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Fair Value	$ 4
Trade Names | Fair Value, Inputs, Level 3 | Fair Value, Measurements, Nonrecurring
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Fair Value	$ 4
Valuation Technique	Relief-from-royalty method
Trade Names | Fair Value, Inputs, Level 3 | Fair Value, Measurements, Nonrecurring | Minimum
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Discount rate	13.00%
Royalty rate	0.50%
Trade Names | Fair Value, Inputs, Level 3 | Fair Value, Measurements, Nonrecurring | Maximum
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Discount rate	35.00%
Royalty rate	1.50%

Business Combinations - Pro For

Business Combinations - Pro Forma Financial Information (Detail) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Business Combinations [Abstract]
Net sales	$ 3,941	$ 4,235
Net (loss) income	$ (60)	$ 106
Net (loss) earnings per common share
Basic	$ (1.78)	$ 3.16
Diluted	$ (1.78)	$ 3.14
Amortization of purchased intangibles	$ 22	$ 23

Business Combinations - Nonrecu

Business Combinations - Nonrecurring Pro Forma Adjustments Affecting Net Income (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Business Combinations [Abstract]
Acquisition-related expenses, pre-tax	$ (1)	$ 0
Restructuring, impairment and other charges	(1)	0
Inventory fair value adjustments, pre-tax	2	(3)
Other pro forma adjustments, pre-tax	2	3
Income taxes	$ 3	$ 3

Accounts Receivable - Transacti

Accounts Receivable - Transactions Affecting Allowance for Doubtful Accounts (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Receivables [Abstract]
Balance, beginning of year	$ 10	$ 11	$ 13
Provisions charged to expense	3	6	3
Write-offs and other	(2)	(7)	(5)
Balance, end of year	$ 11	$ 10	$ 11

Inventories - Components of the

Inventories - Components of the Company's Inventories (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Inventory Net [Abstract]
Raw materials and manufacturing supplies	$ 114	$ 100
Work in process	69	58
Finished goods	112	93
LIFO reserve	(57)	(58)
Total	$ 238	$ 193

Inventories - Narrative (Detail

Inventories - Narrative (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Inventory Net [Abstract]
LIFO benefit	$ 1	$ 1	$ 7

Property, Plant and Equipment -

Property, Plant and Equipment - Components of Property, Plant and Equipment (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Property Plant And Equipment [Abstract]
Land	$ 45	$ 42
Buildings	739	762
Machinery and equipment	4,012	4,173
Property, plant and equipment, gross	4,796	4,977
Accumulated depreciation	(4,220)	(4,369)
Total	$ 576	$ 608

Property, Plant and Equipment60

Property, Plant and Equipment - Narrative (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Property Plant And Equipment [Line Items]
Depreciation expense	$ 137,000,000	$ 149,000,000	$ 160,000,000
Impairment charges	88,000,000	0	$ 8,000,000
Other current assets
Property Plant And Equipment [Line Items]
Net book value of assets held for sale	$ 7,000,000	$ 2,000,000

Goodwill and Other Intangible61

Goodwill and Other Intangible Assets - Schedule of Changes in the Carrying Amount of Goodwill (Detail) - USD ($)	Sep. 30, 2017	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Goodwill [Line Items]
Goodwill gross			$ 1,044,000,000	$ 961,000,000	$ 954,000,000
Accumulated impairment losses			(962,000,000)	(877,000,000)	(873,000,000)
Goodwill	$ 0	$ 0	82,000,000	84,000,000	81,000,000
Acquisition			71,000,000	3,000,000
Impairment charges	$ (55,000,000)	$ (55,000,000)	(73,000,000)	0	0
Print
Goodwill [Line Items]
Goodwill gross			934,000,000	852,000,000	845,000,000
Accumulated impairment losses			(883,000,000)	(798,000,000)	(794,000,000)
Goodwill			51,000,000	54,000,000	51,000,000
Acquisition			70,000,000	3,000,000
Impairment charges			(73,000,000)
Office Products
Goodwill [Line Items]
Goodwill gross			110,000,000	109,000,000	109,000,000
Accumulated impairment losses			(79,000,000)	(79,000,000)	(79,000,000)
Goodwill			31,000,000	30,000,000	$ 30,000,000
Acquisition			1,000,000	$ 0
Impairment charges			$ 0

Goodwill and Other Intangible62

Goodwill and Other Intangible Assets - Narrative (Detail) - USD ($) $ in Millions	Sep. 30, 2017	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Schedule Of Other Intangible Assets [Line Items]
Goodwill impairment charges	$ 55	$ 55	$ 73	$ 0	$ 0
Amortization expense for other intangible assets			18	16	17
2017 Acquisitions
Schedule Of Other Intangible Assets [Line Items]
Total additions			55
Trade Names
Schedule Of Other Intangible Assets [Line Items]
Impairment of indefinite-lived intangible assets			8	$ 0	$ 0
Print
Schedule Of Other Intangible Assets [Line Items]
Goodwill impairment charges			73
Print | Trade Names
Schedule Of Other Intangible Assets [Line Items]
Impairment of indefinite-lived intangible assets			5
Office Products
Schedule Of Other Intangible Assets [Line Items]
Goodwill impairment charges			0
Office Products | Trade Names
Schedule Of Other Intangible Assets [Line Items]
Impairment of indefinite-lived intangible assets			$ 3

Goodwill and Other Intangible63

Goodwill and Other Intangible Assets - Components of Other Intangible Assets (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Schedule Of Other Intangible Assets [Line Items]
Gross Carrying Amount, amortizable intangible assets	$ 265	$ 210
Accumulated Amortization, amortizable intangible assets	(129)	(111)
Net Book Value, amortizable intangible assets	136	99
Gross Carrying Amount, total other intangible assets	289	242
Net Book Value, total other intangible assets	160	131
Trade Names
Schedule Of Other Intangible Assets [Line Items]
Net Book Value, indefinite-lived trade names	24	32
Customer Relationships
Schedule Of Other Intangible Assets [Line Items]
Gross Carrying Amount, amortizable intangible assets	256	205
Accumulated Amortization, amortizable intangible assets	(125)	(109)
Net Book Value, amortizable intangible assets	131	96
Trade Names
Schedule Of Other Intangible Assets [Line Items]
Gross Carrying Amount, amortizable intangible assets	9	5
Accumulated Amortization, amortizable intangible assets	(4)	(2)
Net Book Value, amortizable intangible assets	$ 5	$ 3

Goodwill and Other Intangible64

Goodwill and Other Intangible Assets - Schedule of Other Intangible Assets Additions by Component (Detail) - 2017 Acquisitions $ in Millions	12 Months Ended
	Dec. 31, 2017USD ($)
Schedule Of Other Intangible Assets [Line Items]
Total additions	$ 55
Customer Relationships
Schedule Of Other Intangible Assets [Line Items]
Total additions	$ 51
Weighted Average Amortization Period	11 years 1 month 6 days
Trade Names
Schedule Of Other Intangible Assets [Line Items]
Total additions	$ 4
Weighted Average Amortization Period	4 years 6 months

Goodwill and Other Intangible65

Goodwill and Other Intangible Assets - Schedule of Estimated Annual Amortization Expense Related to Other Intangible Assets (Detail) $ in Millions	Dec. 31, 2017USD ($)
Goodwill And Intangible Assets Disclosure [Abstract]
2,018	$ 16
2,019	16
2,020	16
2,021	14
2,022	13
2023 and thereafter	61
Total	$ 136

Restructuring, Impairment and66

Restructuring, Impairment and Other Charges - Schedule of Net Restructuring, Impairment and Other Charges (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Restructuring Cost And Reserve [Line Items]
Employee Terminations	$ 13	$ 8	$ 20
Other Restructuring Charges	24	7	7
Total Restructuring Charges	37	15	27
Impairment	88	0	8
Other Charges	4	3	22
Total	129	18	57
Total Operating Segments | Print
Restructuring Cost And Reserve [Line Items]
Employee Terminations	12	6	19
Other Restructuring Charges	7	6	5
Total Restructuring Charges	19	12	24
Impairment	85	0	7
Other Charges	4	3	22
Total	108	15	53
Total Operating Segments | Office Products
Restructuring Cost And Reserve [Line Items]
Employee Terminations	1		1
Other Restructuring Charges	0		2
Total Restructuring Charges	1		3
Impairment	3		1
Other Charges	0		0
Total	4		$ 4
Corporate
Restructuring Cost And Reserve [Line Items]
Employee Terminations	0	2
Other Restructuring Charges	17	1
Total Restructuring Charges	17	3
Impairment	0	0
Other Charges	0	0
Total	$ 17	$ 3

Restructuring, Impairment and67

Restructuring, Impairment and Other Charges - Narrative (Detail)	Sep. 30, 2017USD ($)	Dec. 31, 2017USD ($)Employee	Sep. 30, 2017USD ($)	Dec. 31, 2017USD ($)EmployeeBusinessFacility	Dec. 31, 2016USD ($)EmployeeFacility	Dec. 31, 2015USD ($)EmployeeFacility	Nov. 29, 2017USD ($)
Restructuring Cost And Reserve [Line Items]
Employee-related termination costs				$ 13,000,000	$ 8,000,000	$ 20,000,000
Number of employees used to determine employee termination costs | Employee				776	222	766
Other Restructuring Charges				$ 24,000,000	$ 7,000,000	$ 7,000,000
Impairment charge of property, plant and equipment				7,000,000
Goodwill (Note 7)	$ 0	$ 82,000,000	$ 0	82,000,000	84,000,000	81,000,000
Goodwill impairment charges	$ 55,000,000		$ 55,000,000	73,000,000	0	0
Impairment charges, net						8,000,000
Clark Group
Restructuring Cost And Reserve [Line Items]
Goodwill (Note 7)		16,000,000		16,000,000			$ 16,000,000
Magazines, catalogs and retail inserts
Restructuring Cost And Reserve [Line Items]
Goodwill (Note 7)		0		0
Goodwill impairment charges				73,000,000
Magazines, catalogs and retail inserts | Clark Group
Restructuring Cost And Reserve [Line Items]
Goodwill impairment charges		18,000,000		18,000,000
Trade Names
Restructuring Cost And Reserve [Line Items]
Impairment of indefinite-lived intangible assets				8,000,000	0	$ 0
Indefinite-lived intangible assets		24,000,000		$ 24,000,000	$ 32,000,000
Print
Restructuring Cost And Reserve [Line Items]
Number of facilities closed | Facility				4	1	2
Number of business acquisitions completed | Business				5
Goodwill (Note 7)		51,000,000		$ 51,000,000	$ 54,000,000	$ 51,000,000
Goodwill impairment charges				73,000,000
Print | Trade Names
Restructuring Cost And Reserve [Line Items]
Impairment of indefinite-lived intangible assets				5,000,000
Indefinite-lived intangible assets		1,000,000		1,000,000
Office Products
Restructuring Cost And Reserve [Line Items]
Goodwill (Note 7)		31,000,000		31,000,000	$ 30,000,000	$ 30,000,000
Goodwill impairment charges				0
Office Products | Trade Names
Restructuring Cost And Reserve [Line Items]
Impairment of indefinite-lived intangible assets				3,000,000
Indefinite-lived intangible assets		$ 23,000,000		$ 23,000,000
Termination One
Restructuring Cost And Reserve [Line Items]
Number of employees who were terminated as of date | Employee		459		459

Restructuring, Impairment and68

Restructuring, Impairment and Other Charges - Schedule of Net Impairment Charges (Detail) - USD ($) $ in Millions	Sep. 30, 2017	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Restructuring Cost And Reserve [Line Items]
Property, Plant and Equipment			$ 7
Other Intangible Assets			8
Goodwill	$ 55	$ 55	73	$ 0	$ 0
Total			88	0	8
Print
Restructuring Cost And Reserve [Line Items]
Goodwill			73
Print | Total Operating Segments
Restructuring Cost And Reserve [Line Items]
Property, Plant and Equipment			7
Other Intangible Assets			5
Goodwill			73
Total			85	$ 0	7
Office Products
Restructuring Cost And Reserve [Line Items]
Goodwill			0
Office Products | Total Operating Segments
Restructuring Cost And Reserve [Line Items]
Property, Plant and Equipment			0
Other Intangible Assets			3
Goodwill			0
Total			$ 3		$ 1

Restructuring, Impairment and69

Restructuring, Impairment and Other Charges - Assets Measured at Fair Value on a Nonrecurring Basis (Detail) - USD ($)	Sep. 30, 2017	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Long-lived assets held and used, impairment charge			$ 7,000,000
Goodwill, impairment charge	$ 55,000,000	$ 55,000,000	73,000,000	$ 0	$ 0
Total, impairment charge			88,000,000	0	8,000,000
Goodwill, net book value	$ 0	$ 0	82,000,000	$ 84,000,000	81,000,000
Fair Value, Measurements, Nonrecurring
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Long-lived assets held and used, impairment charge			7,000,000
Goodwill, impairment charge			73,000,000
Indefinite-lived trade names, impairment charge			8,000,000
Total, impairment charge			88,000,000		9,000,000
Long-lived assets held and used, net book value			0
Goodwill, net book value			0
Net Book Value, indefinite-lived trade names			23,000,000
Total, net book value			23,000,000		14,000,000
Long-lived assets held for sale or disposal, impairment charge					9,000,000
Long-lived assets held for sale or disposal, net book value					14,000,000
Fair Value, Measurements, Nonrecurring | Fair Value, Inputs, Level 3
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Long-lived assets held and used, fair value measurement			0
Goodwill, fair value measurement			0
Indefinite-lived trade names, fair value measurement			23,000,000
Total, fair value measurement			$ 23,000,000		15,000,000
Long-lived assets held for sale or disposal, fair value measurement					$ 15,000,000

Restructuring, Impairment and70

Restructuring, Impairment and Other Charges - Summary of Fair Value, Valuation Techniques and Related Unobservable Inputs for Level 3 Measurements (Detail) - Fair Value, Measurements, Nonrecurring - Fair Value, Inputs, Level 3 $ in Millions	12 Months Ended
	Dec. 31, 2017USD ($)
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Fair Value	$ 23
Trade Names
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Fair Value	$ 24
Valuation Technique	Relief-from-royalty
Unobservable Input	Royalty Rate
Trade Names | Minimum
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Discount rate	0.50%
Trade Names | Maximum
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Discount rate	1.50%

Restructuring, Impairment and71

Restructuring, Impairment and Other Charges - Other Charges - Narrative (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Restructuring Cost And Reserve [Line Items]
Other Charges	$ 4	$ 3	$ 22
Accrued liabilities	239	237
Other noncurrent liabilities	67	52
Courier Corporation
Restructuring Cost And Reserve [Line Items]
Restructuring, integration charges			19
Multiemployer pension plan withdrawal obligations
Restructuring Cost And Reserve [Line Items]
Other Charges	4	3	3
Accrued liabilities	6	6	6
Other noncurrent liabilities	$ 37	$ 39	$ 42

Restructuring, Impairment and72

Restructuring, Impairment and Other Charges - Schedule of Changes in the Restructuring Reserve (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Restructuring Cost And Reserve [Line Items]
Balance at the beginning	$ 28	$ 37
Restructuring Charges	32	15
Foreign Exchange and Other	0	2
Cash Paid	(34)	(26)
Balance at the end	26	28
Employee terminations
Restructuring Cost And Reserve [Line Items]
Balance at the beginning	8	13
Restructuring Charges	13	8
Foreign Exchange and Other	0	2
Cash Paid	(13)	(15)
Balance at the end	8	8
Lease terminations and other
Restructuring Cost And Reserve [Line Items]
Balance at the beginning	2	4
Restructuring Charges	18	5
Foreign Exchange and Other	0	0
Cash Paid	(18)	(7)
Balance at the end	2	2
Multiemployer pension plan withdrawal obligations
Restructuring Cost And Reserve [Line Items]
Balance at the beginning	18	20
Restructuring Charges	1	2
Foreign Exchange and Other	0	0
Cash Paid	(3)	(4)
Balance at the end	$ 16	$ 18

Restructuring, Impairment and73

Restructuring, Impairment and Other Charges - Restructuring Reserve - Narrative (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Restructuring And Related Activities [Abstract]
Current restructuring reserve (included in accrued liabilities)	$ 14	$ 13
Noncurrent restructuring reserve (included in noncurrent liabilities)	$ 12	$ 15

Accrued Liabilities - Component

Accrued Liabilities - Components of Accrued Liabilities (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Accrued Liabilities Current [Abstract]
Employee-related liabilities	$ 87	$ 87
Customer-related liabilities	40	37
Deferred revenue	33	33
Restructuring liabilities	14	13
Other	65	67
Total accrued liabilities	$ 239	$ 237

Commitments and Contingencies -

Commitments and Contingencies - Narrative (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2017USD ($)Facility	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Commitments And Contingencies Disclosure [Abstract]
Severance payments related to restructuring	$ 8
Committed total of property, plant and equipment expenditure	10
Commitments for outsourced services	42
Operating lease commitments	184
Minimum non-cancelable sublease rental commitments	11
Rent expense	$ 46	$ 39	$ 29
Number of sites cited as potentially responsible party | Facility	9
Number of previously and currently owned sites with potential remediation obligations | Facility	3

Commitments and Contingencies76

Commitments and Contingencies - Future Minimum Rental Commitments Under Operating Leases (Detail) $ in Millions	Dec. 31, 2017USD ($)
Commitments And Contingencies Disclosure [Abstract]
2,018	$ 47
2,019	42
2,020	30
2,021	25
2,022	18
2023 and thereafter	22
Total	$ 184

Debt - Schedule of the Company'

Debt - Schedule of the Company's Debt Obligations (Detail) - USD ($)		Dec. 31, 2017	Dec. 31, 2016	Sep. 30, 2016
Debt Instrument [Line Items]
Capital lease obligations		$ 3,000,000	$ 6,000,000
Unamortized debt issuance costs		(12,000,000)	(15,000,000)
Total debt		822,000,000	794,000,000
Less: current portion		(123,000,000)	(52,000,000)
Long-term debt		699,000,000	742,000,000
Borrowings under the Revolving Credit Facility
Debt Instrument [Line Items]
Term Loan Facility		75,000,000	0
Term Loan Facility due September 30, 2022
Debt Instrument [Line Items]
Term Loan Facility	[1]	306,000,000	353,000,000
Unamortized debt issuance costs		(4,000,000)
8.75% Senior Secured Notes due October 15, 2023
Debt Instrument [Line Items]
Senior Secured Notes		450,000,000	$ 450,000,000	$ 450,000,000
Unamortized debt issuance costs		$ (8,000,000)
[1]	The borrowings under the Term Loan Facility are subject to a variable interest rate. As of December 31, 2017 and 2016, the interest rate was 7.07% and 7.00%, respectively.

Debt - Schedule of the Compan78

Debt - Schedule of the Company's Debt (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Term Loan Facility due September 30, 2022
Debt Instrument [Line Items]
Debt instrument, maturity date	Sep. 30, 2022
Debt instrument, variable interest rate	7.07%	7.00%
8.75% Senior Secured Notes due October 15, 2023
Debt Instrument [Line Items]
Debt instrument, interest rate	8.75%
Debt instrument, maturity date	Oct. 15, 2023

Debt - Narrative (Detail)

Debt - Narrative (Detail) - USD ($)		Nov. 17, 2017	Nov. 16, 2017	Feb. 02, 2017	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Debt Instrument [Line Items]
Proceeds from issuance of long-term debt							$ 65,000,000	$ 816,000,000	$ 0
Amount of difference between fair value and book value						$ 22,000,000	$ 20,000,000	22,000,000
Weighted average interest rate on borrowings						3.50%	4.47%
Interest paid, net of interest received							$ 69,000,000	7,000,000	$ 1,000,000
Revolving Credit Facility
Debt Instrument [Line Items]
Credit facility borrowings						$ 0	75,000,000	0
Credit Agreements
Debt Instrument [Line Items]
Allowable annual dividend payment under credit agreement					$ 50,000,000
Outstanding letters of credit							$ 53,000,000
Credit Agreements | Revolving Credit Facility
Debt Instrument [Line Items]
Debt instrument, interest payment terms							At least quarterly (from December 31, 2016)
Debt instrument, frequency of periodic interest payment							quarterly
Debt instrument, maturity date							Sep. 30, 2021
Debt instrument, principal amount					$ 400,000,000
Credit Agreements | Revolving Credit Facility | Base Rate | Minimum
Debt Instrument [Line Items]
Debt instrument, applicable margin rate					1.75%
Credit Agreements | Revolving Credit Facility | Base Rate | Maximum
Debt Instrument [Line Items]
Debt instrument, applicable margin rate					2.25%
Credit Agreements | Revolving Credit Facility | LIBOR Rate | Minimum
Debt Instrument [Line Items]
Debt instrument, applicable margin rate					2.75%
Credit Agreements | Revolving Credit Facility | LIBOR Rate | Maximum
Debt Instrument [Line Items]
Debt instrument, applicable margin rate					3.25%
Foreign Facilities
Debt Instrument [Line Items]
Total amount of revolving credit agreement							$ 16,000,000
Combined Facilities
Debt Instrument [Line Items]
Credit facility borrowings							75,000,000
Senior Secured Notes
Debt Instrument [Line Items]
Senior Secured Notes					$ 450,000,000	450,000,000	$ 450,000,000	450,000,000
Debt instrument, interest rate							8.75%
Debt instrument, interest payment terms							Semi-annually on April 15 and October 15 (from April 15, 2017)
Debt instrument, frequency of periodic interest payment							Semi-annually
Debt instrument, initial date of interest payment							Apr. 15, 2017
Debt instrument, amortization terms							$450 million lump-sum at maturity
Debt instrument, maturity date							Oct. 15, 2023
Term Loan Facility due September 30, 2022
Debt Instrument [Line Items]
Debt instrument, maturity date							Sep. 30, 2022
Amortization payments paid in advance				$ 50,000,000
Credit facility borrowings	[1]					$ 353,000,000	$ 306,000,000	$ 353,000,000
Term Loan Facility due September 30, 2022 | Credit Agreements
Debt Instrument [Line Items]
Debt instrument, frequency of periodic interest payment		quarterly	quarterly
Debt instrument, maturity date		Sep. 30, 2022	Sep. 30, 2022
Debt instrument, principal amount					$ 375,000,000
LIBOR floor rate		0.75%	1.00%
LIBOR reduced floor rate		0.25%
Extinguishment of debt							65,000,000
Gain (Loss) on Extinguishment of Debt							3,000,000
Proceeds from issuance of long-term debt							$ 65,000,000
Term Loan Facility due September 30, 2022 | Credit Agreements | Quarterly Installment for First Eight Quarters
Debt Instrument [Line Items]
Debt instrument, amortize in quarterly installment		$ 13,000,000	$ 13,000,000
Term Loan Facility due September 30, 2022 | Credit Agreements | Quarterly Installment for Subsequent Quarters
Debt Instrument [Line Items]
Debt instrument, amortize in quarterly installment		$ 11,000,000	$ 11,000,000
Term Loan Facility due September 30, 2022 | Credit Agreements | Base Rate
Debt Instrument [Line Items]
Debt instrument, applicable margin rate		4.50%	5.00%
Term Loan Facility due September 30, 2022 | Credit Agreements | LIBOR Rate
Debt Instrument [Line Items]
Debt instrument, applicable margin rate		5.50%	6.00%
Debt instrument, reduce in interest rate		0.50%
[1]	The borrowings under the Term Loan Facility are subject to a variable interest rate. As of December 31, 2017 and 2016, the interest rate was 7.07% and 7.00%, respectively.

Debt - Future Maturities Of Deb

Debt - Future Maturities Of Debt (Detail) $ in Millions	Dec. 31, 2017USD ($)
Long Term Debt Maturities
2,018	$ 124
2,019	43
2,020	43
2,021	43
2,022	137
2023 and thereafter	450
Total	$ 840	[1]
[1]	Excludes unamortized debt issuance costs of $4 million and $8 million related to the Company’s Term Loan Facility and 8.75% Senior Notes due October 15, 2023, respectively, and a discount of $6 million related to the Company’s Term Loan Facility. These amounts do not represent contractual obligations with a fixed amount or maturity date.

Debt - Future Maturities Of D81

Debt - Future Maturities Of Debt (Parenthetical) (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
Unamortized debt issuance costs	$ 12	$ 15
Term Loan Facility due September 30, 2022
Debt Instrument [Line Items]
Unamortized debt issuance costs	4
Discount on senior notes	$ 6
Maturity date	Sep. 30, 2022
8.75% Senior Secured Notes due October 15, 2023
Debt Instrument [Line Items]
Unamortized debt issuance costs	$ 8
Interest rate	8.75%
Maturity date	Oct. 15, 2023

Debt - Summary Of Interest Expe

Debt - Summary Of Interest Expense (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Debt Instruments [Abstract]
Interest incurred	$ 73	$ 19	$ 0
Less: interest income	(1)	(1)	(3)
Interest expense (income), net	$ 72	$ 18	$ (3)

Earnings Per Share - Narrative

Earnings Per Share - Narrative (Detail) - shares	Jul. 28, 2017	Dec. 31, 2017
Earnings Per Share [Line Items]
Treasury stock, shares acquired		0
Fairrington
Earnings Per Share [Line Items]
Issuance of common stock shares for acquisitions of businesses	1,000,000	1,000,000

Earnings Per Share - Calculatio

Earnings Per Share - Calculation of Basic and Diluted EPS as Well as Reconciliation of Basic Shares to Diluted Shares (Detail) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Net (loss) income per common share:
Basic	$ (1.69)	$ 3.25	$ 2.27
Diluted	(1.69)	3.23	2.27
Dividends declared per common share	$ 1	$ 0.25	$ 0
Numerator:
Net (loss) income	$ (57)	$ 106	$ 74
Denominator:
Weighted-average number of common shares outstanding	33.8	32.5	32.4
Dilutive options and awards	0	0.3	0
Dilutive weighted-average number of common shares outstanding	33.8	32.8	32.4

Retirement Plans - Narrative (D

Retirement Plans - Narrative (Detail)	Oct. 02, 2016USD ($)	Jun. 30, 2016USD ($)	Sep. 30, 2016USD ($)	Dec. 31, 2017USD ($)Pension_Plan	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Oct. 01, 2016USD ($)
Defined Benefit Plan Disclosure [Line Items]
Net benefit Plan obligation							$ 358,000,000
Reduction in net benefit plan asset	$ 7,000,000
Net pension and postretirement income			$ 28,000,000			$ 22,000,000
Threshold for recognition in net periodic benefit costs, percentage of projected benefit obligation or fair value of plan assets				10.00%
Defined contribution plan employer matching contribution pre tax amount per employee				$ 0.50
Defined contribution plan, maximum percentage of participation pay				3.00%
Courier Corporation
Defined Benefit Plan Disclosure [Line Items]
Multiemployer pension plan company's contributions percentage				85.00%
Number of multiemployer pension plans | Pension_Plan				2
Return Seeking Securities
Defined Benefit Plan Disclosure [Line Items]
Target asset allocation percentage for qualified plan				55.00%
Hedging Investments
Defined Benefit Plan Disclosure [Line Items]
Target asset allocation percentage for qualified plan				45.00%
Qualified Plan
Defined Benefit Plan Disclosure [Line Items]
Defined benefit pension plans, accumulated benefit obligation				$ 2,572,000,000	$ 2,439,000,000
Non-Qualified and International Plan
Defined Benefit Plan Disclosure [Line Items]
Defined benefit pension plans, accumulated benefit obligation				94,000,000	90,000,000
Pension Plan
Defined Benefit Plan Disclosure [Line Items]
Pension plan contributions for current year				6,000,000
Pension Plan | Qualified Plan
Defined Benefit Plan Disclosure [Line Items]
Net benefit Plan obligation				2,572,000,000	2,439,000,000	168,000,000
Reduction in net benefit plan asset				6,000,000	0
Pension plan expected required contributions in 2018				0
Pension Plan | Non-Qualified Plan
Defined Benefit Plan Disclosure [Line Items]
Pension plan expected required contributions in 2018				6,000,000
Pension Plan | Non-Qualified and International Plan
Defined Benefit Plan Disclosure [Line Items]
Net benefit Plan obligation				95,000,000	92,000,000	$ 220,000,000
Reduction in net benefit plan asset				$ 0	$ 0
Selling, General and Administrative Expenses
Defined Benefit Plan Disclosure [Line Items]
Pension non-cash settlement expense		$ 1,000,000

Retirement Plans - Summary of F

Retirement Plans - Summary of Financial Information Regarding Qualified, Non-Qualified and Internationals Plans (Detail) - Pension Benefits - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Qualified
Defined Benefit Plan Disclosure [Line Items]
Interest cost	$ 86	$ 24	$ 7
Expected return on plan assets	(153)	(48)	(11)
Amortization of actuarial loss	17	6	0
Settlement	0	1	0
Net periodic benefit income	$ (50)	$ (17)	$ (4)
Weighted average assumption used to calculate net periodic benefit expense:
Discount rate	4.30%	3.80%	4.20%
Expected return on plan assets	6.90%	7.20%	6.50%
Non-Qualified & International
Defined Benefit Plan Disclosure [Line Items]
Interest cost	$ 3	$ 6	$ 9
Expected return on plan assets	0	(7)	(13)
Amortization of actuarial loss	1	1	1
Settlement	0	0	0
Net periodic benefit income	$ 4	$ 0	$ (3)
Weighted average assumption used to calculate net periodic benefit expense:
Discount rate	4.30%	3.80%	3.80%
Expected return on plan assets	7.90%	7.20%	6.30%

Retirement Plans - Reconciliati

Retirement Plans - Reconciliation of Benefit Obligation, Plan Assets and Unfunded Status of Plans (Detail) - USD ($) $ in Millions	Oct. 02, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Separation-related adjustment	$ (7)
Pension Benefits | Qualified
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]
Benefit obligation at beginning of year		$ 2,439	$ 168
Interest cost		86	24	$ 7
Actuarial loss (gain)		169	(186)
Settlement		0	(30)
Foreign currency translation		0	0
Benefits paid		(122)	(39)
Plan transfers from parent company		0	2,502
Plan transfers to parent company		0	0
Benefit obligation at end of year		2,572	2,439	168
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets at beginning of year		2,249	169
Actual return on assets		357	(93)
Settlement		0	(30)
Employer contributions		0	1
Foreign currency translation		0	0
Separation-related adjustment		(6)	0
Plan transfers from parent company		0	2,241
Plan transfers to parent company		0	0
Benefits paid		(122)	(39)
Fair value of plan assets at end of year		2,478	2,249	169
Unfunded status at end of year		(94)	(190)
Pension Benefits | Non-Qualified & International
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]
Benefit obligation at beginning of year		92	220
Interest cost		3	6	9
Actuarial loss (gain)		5	(7)
Settlement		0	0
Foreign currency translation		0	(27)
Benefits paid		(5)	(10)
Plan transfers from parent company		0	97
Plan transfers to parent company		0	(187)
Benefit obligation at end of year		95	92	220
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets at beginning of year		2	220
Actual return on assets		0	9
Settlement		0	0
Employer contributions		6	4
Foreign currency translation		(1)	(27)
Separation-related adjustment		0	0
Plan transfers from parent company		0	0
Plan transfers to parent company		0	(194)
Benefits paid		(5)	(10)
Fair value of plan assets at end of year		2	2	$ 220
Unfunded status at end of year		$ (93)	$ (90)

Retirement Plans - Amounts Reco

Retirement Plans - Amounts Recognized on Consolidated Balance Sheets (Detail) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Defined Benefit Plan Disclosure [Line Items]
Accrued benefit cost (included in accrued liabilities)	$ (239,000,000)	$ (237,000,000)
Pension liabilities	(182,000,000)	(279,000,000)
Net liabilities recognized in the consolidated balance sheets	0
Pension Benefits | Qualified
Defined Benefit Plan Disclosure [Line Items]
Prepaid pension cost (included in other noncurrent assets)	0	4,000,000
Accrued benefit cost (included in accrued liabilities)	0	0
Pension liabilities	(94,000,000)	(194,000,000)
Net liabilities recognized in the consolidated balance sheets	(94,000,000)	(190,000,000)
Pension Benefits | Non-Qualified & International
Defined Benefit Plan Disclosure [Line Items]
Prepaid pension cost (included in other noncurrent assets)	0	0
Accrued benefit cost (included in accrued liabilities)	(5,000,000)	(5,000,000)
Pension liabilities	(88,000,000)	(85,000,000)
Net liabilities recognized in the consolidated balance sheets	$ (93,000,000)	$ (90,000,000)

Retirement Plans - Amounts in A

Retirement Plans - Amounts in Accumulated Other Comprehensive Loss (Detail) - Pension Benefits - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Qualified
Defined Benefit Plan Disclosure [Line Items]
Net actuarial loss	$ (674)	$ (727)
Total	(674)	(727)
Non-Qualified & International
Defined Benefit Plan Disclosure [Line Items]
Net actuarial loss	(29)	(25)
Total	$ (29)	$ (25)

Retirement Plans - Amounts Re90

Retirement Plans - Amounts Recognized in Other Comprehensive Loss (Detail) - Pension Benefits $ in Millions	12 Months Ended
	Dec. 31, 2017USD ($)
Qualified
Defined Benefit Plan Disclosure [Line Items]
Amortization of Net actuarial loss	$ 17
Amounts arising during the period, Net actuarial loss	36
Total	53
Non-Qualified & International
Defined Benefit Plan Disclosure [Line Items]
Amortization of Net actuarial loss	1
Amounts arising during the period, Net actuarial loss	(5)
Total	$ (4)

Retirement Plans - Amounts in91

Retirement Plans - Amounts in Accumulated Other Comprehensive Loss Expected to be Recognized Next Fiscal Year (Detail) - Pension Benefits $ in Millions	Dec. 31, 2017USD ($)
Qualified
Defined Benefit Plan Disclosure [Line Items]
Net actuarial loss	$ 19
Non-Qualified & International
Defined Benefit Plan Disclosure [Line Items]
Net actuarial loss	$ 1

Retirement Plans - Weighted-Ave

Retirement Plans - Weighted-Average Assumptions Used to Determine Net Benefit Obligation (Detail) - Pension Benefits	Dec. 31, 2017	Dec. 31, 2016
Qualified
Defined Benefit Plan Disclosure [Line Items]
Discount rate	3.70%	4.30%
Non-Qualified & International
Defined Benefit Plan Disclosure [Line Items]
Discount rate	3.80%	4.30%

Retirement Plans - Summary of P

Retirement Plans - Summary of Projected Benefit Obligations in Excess of Plan Assets (Detail) - Pension Benefits - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Qualified
Defined Benefit Plan Disclosure [Line Items]
Projected benefit obligation	$ 2,572	$ 2,306
Fair value of plan assets	2,478	2,112
Non-Qualified & International
Defined Benefit Plan Disclosure [Line Items]
Projected benefit obligation	95	92
Fair value of plan assets	$ 2	$ 2

Retirement Plans - Accumulated

Retirement Plans - Accumulated Benefit Obligations in Excess of Plan Assets (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Qualified
Defined Benefit Plan Disclosure [Line Items]
Accumulated benefit obligation	$ 2,572	$ 2,306
Fair value of plan assets	2,478	2,112
Non-Qualified & International
Defined Benefit Plan Disclosure [Line Items]
Accumulated benefit obligation	94	90
Fair value of plan assets	$ 2	$ 1

Retirement Plans - Expected Ben

Retirement Plans - Expected Benefit Payments (Detail) - Pension Benefits $ in Millions	Dec. 31, 2017USD ($)
Qualified
Defined Benefit Plan Disclosure [Line Items]
2,018	$ 127
2,019	131
2,020	135
2,021	138
2,022	143
2023-2027	746
Non-Qualified & International
Defined Benefit Plan Disclosure [Line Items]
2,018	5
2,019	5
2,020	6
2,021	6
2,022	6
2023-2027	$ 30

Retirement Plans - Allocation o

Retirement Plans - Allocation of Plan Assets, Pension Plan (Detail) - Pension Benefits - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Defined Benefit Plan Disclosure [Line Items]
Fair value of the company's benefit plan assets	$ 2,480	$ 2,251
Cash and Cash Equivalents
Defined Benefit Plan Disclosure [Line Items]
Fair value of the company's benefit plan assets	82	80
Equity
Defined Benefit Plan Disclosure [Line Items]
Fair value of the company's benefit plan assets	636	595
Fixed Income
Defined Benefit Plan Disclosure [Line Items]
Fair value of the company's benefit plan assets	1,062	802
Derivatives and Other
Defined Benefit Plan Disclosure [Line Items]
Fair value of the company's benefit plan assets	1	0
Investments Measurement at NAV as a Practical Expedient
Defined Benefit Plan Disclosure [Line Items]
Fair value of the company's benefit plan assets	699	774
Fair Value, Inputs, Level 1
Defined Benefit Plan Disclosure [Line Items]
Fair value of the company's benefit plan assets	688	645
Fair Value, Inputs, Level 1 | Cash and Cash Equivalents
Defined Benefit Plan Disclosure [Line Items]
Fair value of the company's benefit plan assets	52	50
Fair Value, Inputs, Level 1 | Equity
Defined Benefit Plan Disclosure [Line Items]
Fair value of the company's benefit plan assets	636	595
Fair Value, Inputs, Level 1 | Fixed Income
Defined Benefit Plan Disclosure [Line Items]
Fair value of the company's benefit plan assets	0	0
Fair Value, Inputs, Level 1 | Derivatives and Other
Defined Benefit Plan Disclosure [Line Items]
Fair value of the company's benefit plan assets	0	0
Fair Value, Inputs, Level 1 | Investments Measurement at NAV as a Practical Expedient
Defined Benefit Plan Disclosure [Line Items]
Fair value of the company's benefit plan assets	0	0
Fair Value, Inputs, Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of the company's benefit plan assets	1,093	832
Fair Value, Inputs, Level 2 | Cash and Cash Equivalents
Defined Benefit Plan Disclosure [Line Items]
Fair value of the company's benefit plan assets	30	30
Fair Value, Inputs, Level 2 | Equity
Defined Benefit Plan Disclosure [Line Items]
Fair value of the company's benefit plan assets	0	0
Fair Value, Inputs, Level 2 | Fixed Income
Defined Benefit Plan Disclosure [Line Items]
Fair value of the company's benefit plan assets	1,062	802
Fair Value, Inputs, Level 2 | Derivatives and Other
Defined Benefit Plan Disclosure [Line Items]
Fair value of the company's benefit plan assets	1	0
Fair Value, Inputs, Level 2 | Investments Measurement at NAV as a Practical Expedient
Defined Benefit Plan Disclosure [Line Items]
Fair value of the company's benefit plan assets	$ 0	$ 0

Retirement Plans - Schedule of

Retirement Plans - Schedule of Multiemployer Pension Plan (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Multiemployer Plans [Line Items]
Other Charges	$ 4	$ 3	$ 22
Multiemployer pension plan withdrawal obligations
Multiemployer Plans [Line Items]
Other Charges	4	3	3
Multiemployer pension plan withdrawal obligations | Multiemployer Plans, Pension
Multiemployer Plans [Line Items]
Other Charges	5	5	4
Multiemployer pension plan withdrawal obligations | Multiemployer Plans, Pension | Unrelated to facility closures
Multiemployer Plans [Line Items]
Other Charges	4	3	3
Multiemployer pension plan withdrawal obligations | Multiemployer Plans, Pension | Related to facility closures
Multiemployer Plans [Line Items]
Other Charges	$ 1	$ 2	$ 1

Income Taxes - Narrative (Detai

Income Taxes - Narrative (Detail)	3 Months Ended	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2018	Dec. 31, 2017USD ($)Installment	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Income Tax [Line Items]
Federal statutory rate			35.00%	35.00%	35.00%
Tax expense related to tax act	$ 16,000,000		$ 24,000,000
Income taxes payable, noncurrent	15,000,000		$ 15,000,000
Number of installments to pay transition tax liability | Installment			8
Tax expense due to revaluation of deferred tax assets and liabilities	8,000,000		$ 8,000,000
Income tax expense settlement related to prior year taxes in international jurisdiction					$ 6,000,000
Net operating loss and other carryforwards expiring between 2018 and 2027	133,000,000		133,000,000
Cash payments for income taxes			36,000,000	$ 14,000,000	3,000,000
Cash refunds for income taxes				3,000,000	5,000,000
Total interest expense, net of tax benefits related to remaining tax uncertainties			0	0	1,000,000
Penalty amounts recognized			0	0	0
Accrued interest related to income tax uncertainties	0		0	0
Accrued penalties related to income tax uncertainties	0		0	0
RRD
Income Tax [Line Items]
Cash payments for income taxes			0	57,000,000	$ 88,000,000
Domestic
Income Tax [Line Items]
Deferred income tax expense (benefit) on book-over-tax outside basis difference				0
Operating loss carryforwards	7,000,000		7,000,000	5,000,000
Foreign
Income Tax [Line Items]
Deferred income tax expense (benefit) on book-over-tax outside basis difference				0
Operating loss carryforwards	$ 131,000,000		$ 131,000,000	101,000,000
U.S. State and Local
Income Tax [Line Items]
Deferred income tax expense (benefit) on book-over-tax outside basis difference				$ 0
Scenario Forecast
Income Tax [Line Items]
Federal statutory rate		21.00%

Income Taxes - Components of Ea

Income Taxes - Components of Earnings from Operations Before Income Taxes (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Components Of Income Tax Expense Benefit Continuing Operations [Abstract]
U.S.	$ (71)	$ 129	$ 136
Foreign	27	28	2
(Loss) income before income taxes	$ (44)	$ 157	$ 138

Income Taxes - Components of In

Income Taxes - Components of Income Tax Expense (Benefit) From Operations (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Components of Income Tax Expense (Benefit), Continuing Operations [Abstract]
U S Federal, Current	$ 20	$ 54	$ 76
U S State and Local, Current	1	10	13
Foreign, Current	7	5	13
Current income tax expense	28	69	102
U S Federal, Deferred	(11)	(17)	(31)
U S State and Local, Deferred	(4)	(3)	(5)
Foreign, Deferred	0	2	(2)
Deferred income tax benefit	(15)	(18)	(38)
Income tax expense	$ 13	$ 51	$ 64

Income Taxes - Reconciliation F

Income Taxes - Reconciliation From Federal Statutory Tax Rate to Effective Tax Rate (Detail)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Effective Income Tax Rate Continuing Operations Tax Rate Reconciliation [Abstract]
Federal statutory tax rate	35.00%	35.00%	35.00%
International investment tax credit	25.90%	(1.60%)	(1.80%)
Foreign tax rate differential	6.50%	(1.40%)	0.80%
State and local income taxes, net of U.S. federal income tax benefit	4.00%	3.10%	3.80%
Domestic manufacturing deduction	1.30%	(3.10%)	(4.40%)
Adjustment of uncertain tax positions and interest	0.00%	0.00%	4.40%
Acquisition-related expenses	0.00%	0.00%	3.00%
Section 162(m) limitation	(5.10%)	0.30%	0.50%
Impairment charges	(21.80%)	0.00%	0.00%
Change in valuation allowances	(22.60%)	0.90%	2.50%
Deferred tax effects	(19.20%)	0.00%	0.00%
Transition tax	(36.20%)	0.00%	0.00%
Other	1.70%	(0.70%)	2.70%
Effective income tax rate	(30.50%)	32.50%	46.50%

Income Taxes - Schedule of Sign

Income Taxes - Schedule of Significant Deferred Tax Assets And Liabilities (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Components Of Deferred Tax Assets And Liabilities [Abstract]
Net operating losses and other tax carryforwards	$ 138	$ 106
Pension plan liabilities	58	126
Accrued liabilities	33	57
Foreign depreciation	13	10
Other	4	6
Total deferred tax assets	246	305
Valuation allowances	(115)	(87)
Net deferred tax assets	131	218
Accelerated depreciation	(40)	(91)
Other intangible assets	(30)	(56)
Inventories	(6)	(11)
Other	(5)	(5)
Total deferred tax liabilities	(81)	(163)
Net deferred tax assets	$ 50	$ 55

Income Taxes - Schedule of Tran

Income Taxes - Schedule of Transactions Affecting Valuation Allowance on Deferred Tax Assets (Detail) - Valuation Allowance of Deferred Tax Assets - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Valuation Allowance [Line Items]
Balance, beginning of year	$ 87	$ 106	$ 111
Current year expense-net	9	1	3
Foreign exchange and other	19	(13)	(8)
Balance, end of year	115	87	106
U.K
Valuation Allowance [Line Items]
Transfer of entity to parent company	$ 0	$ (7)	$ 0

Income Taxes - Unrecognized Tax

Income Taxes - Unrecognized Tax Benefits (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Reconciliation Of Unrecognized Tax Benefits Excluding Amounts Pertaining To Examined Tax Returns Roll Forward
Balance, beginning of year	$ 0	$ 5	$ 0
Additions for tax positions of prior years	0	0	5
Settlements during the year	0	(5)	0
Foreign exchange and other	0	0	0
Balance, end of year	$ 0	$ 0	$ 5

Comprehensive Income - Schedule

Comprehensive Income - Schedule of Changes in Accumulated Other Comprehensive Loss (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Accumulated Other Comprehensive Income Loss [Line Items]
Balance	$ 240	$ 1,277	$ 1,175
Balance	248	240	1,277
Pension Plan Cost
Accumulated Other Comprehensive Income Loss [Line Items]
Balance	(462)	(46)	(37)
Other comprehensive income (loss) before reclassifications	23	29	(10)
Amounts reclassified from accumulated other comprehensive loss	11	6	1
Transfer of pension plan from parent company, net		(495)
Net change in accumulated other comprehensive loss	34	(416)	(9)
Balance	(428)	(462)	(46)
Pension Plan Cost | U.K
Accumulated Other Comprehensive Income Loss [Line Items]
Transfer of entity to parent company, net		44
Translation adjustments
Accumulated Other Comprehensive Income Loss [Line Items]
Balance	(69)	(159)	(131)
Other comprehensive income (loss) before reclassifications	21	5	(28)
Amounts reclassified from accumulated other comprehensive loss	0	0	0
Transfer of pension plan from parent company, net		0
Net change in accumulated other comprehensive loss	21	90	(28)
Balance	(48)	(69)	(159)
Translation adjustments | U.K
Accumulated Other Comprehensive Income Loss [Line Items]
Transfer of entity to parent company, net		85
Accumulated Other Comprehensive Loss
Accumulated Other Comprehensive Income Loss [Line Items]
Balance	(531)	(205)	(168)
Other comprehensive income (loss) before reclassifications	44	34	(38)
Amounts reclassified from accumulated other comprehensive loss	11	6	1
Transfer of pension plan from parent company, net		(495)
Net change in accumulated other comprehensive loss	55	(326)	(37)
Balance	$ (476)	(531)	$ (205)
Accumulated Other Comprehensive Loss | U.K
Accumulated Other Comprehensive Income Loss [Line Items]
Transfer of entity to parent company, net		$ 129

Comprehensive Income - Sched106

Comprehensive Income - Schedule of Reclassifications From Accumulated Other Comprehensive Loss (Detail) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Amortization of Pension Plan Cost: Net Actuarial Loss
Reclassification from Accumulated Other Comprehensive Loss
Reclassifications before tax	[1]	$ 18	$ 7	$ 1
Amortization of Pension Plan Cost: Settlement
Reclassification from Accumulated Other Comprehensive Loss
Reclassifications before tax		0	1	0
Accumulated Defined Benefit Plans Adjustment
Reclassification from Accumulated Other Comprehensive Loss
Reclassifications before tax		18	8	1
Income tax expense (benefit)		7	2	0
Reclassifications, net of tax		$ 11	$ 6	$ 1
[1]	These accumulated other comprehensive income components are included in the calculation of net periodic pension benefits plan (income) expense that is recognized substantially all in selling, general and administrative expenses in the consolidated and combined statements of operations (refer to Note 13, Retirement Plans).

Stock and Incentive Programs -

Stock and Incentive Programs - Narrative (Detail)	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Oct. 01, 2016Entity
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of entities outstanding RRD options related to 2009, 2010, 2011, and 2012 grants modified and converted into stock options | Entity				3
Number of entities outstanding shares related to 2013 and 2014 RRD RSUs modified and converted to RSU | Entity				3
Number of entities PSUs for 2014 converted to RSUs | Entity				3
Share-based compensation	$ 13,000,000	$ 8,000,000	$ 6,000,000
Tax benefit from share-based compensation expense	$ 2,000,000	3,000,000	$ 2,000,000
RRD Prior To Separation
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based compensation		$ 5,000,000
Maximum | 2016 Performance Incentive Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Award term (in years)	10 years
Stock Options
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based compensation	$ 0
Stock Options | Maximum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Award term (in years)	10 years
Stock Options | Maximum | After Retirement Date
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Award term (in years)	5 years
Restricted Stock Units | Maximum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Award vesting term	3 years

Stock and Incentive Programs108

Stock and Incentive Programs - Stock Options - Narrative (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock options granted	0	0	0
Share-based compensation	$ 13,000,000	$ 8,000,000	$ 6,000,000
Stock Options
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based compensation	$ 0

Stock and Incentive Programs109

Stock and Incentive Programs - Summary of Stock Option Activity (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Shares Under Option
Outstanding at beginning of period	299
Cancelled/forfeited/expired	(2)
Outstanding at end of period	297	299
Vested and expected to vest at end of period	297
Exercisable at end of period	297
Weighted Average Exercise Price
Outstanding at beginning of period	$ 25.32
Cancelled/forfeited/expired	0
Outstanding at end of period	25.32	$ 25.32
Vested and expected to vest at end of period	25.32
Exercisable at end of period	$ 25.32
Weighted Average Remaining Contractual Term (years)
Outstanding	3 years 1 month 6 days	3 years 3 months 18 days
Vested and expected to vest at end of period	3 years 1 month 6 days
Exercisable at end of period	3 years 1 month 6 days
Aggregate Intrinsic Value
Outstanding	$ 0	$ 2
Vested and expected to vest at end of period	0
Exercisable at end of period	$ 0

Stock and Incentive Programs110

Stock and Incentive Programs - Summary of Restricted Stock Units Activity (Detail) - Restricted Stock Units	12 Months Ended
	Dec. 31, 2017$ / sharesshares
Shares
Nonvested at beginning of period, Shares | shares	652,000
Granted, Shares | shares	145,120
Vested, Shares | shares	(86,000)
Forfeited, Shares | shares	(7,000)
Nonvested at end of period, Shares | shares	704,000
Weighted Average Grant Date Fair Value
Nonvested at beginning of period, Weighted Average Grant Date Fair Value | $ / shares	$ 28.39
Granted, Weighted Average Grant Date Fair Value | $ / shares	28.94
Vested, Weighted Average Grant Date Fair Value | $ / shares	27.22
Forfeited, Weighted Average Grant Date Fair Value | $ / shares	29.45
Nonvested at end of period, Weighted Average Grant Date Fair Value | $ / shares	$ 28.64

Stock and Incentive Programs111

Stock and Incentive Programs - Restricted Stock Units - Narrative (Detail) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based compensation	$ 13	$ 8	$ 6
LSC Communications, RRD and Donnelley Financial Restricted Stock Units
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Shares granted to certain executive officers and senior management	145,120
Potential payout for awards	139,090
LSC Communications, RRD and Donnelley Financial Restricted Stock Units | Employees, Officers and Directors
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based compensation	$ 9	$ 7	$ 4
Unrecognized share-based compensation cost	$ 7
Equity instruments other than options expected to vest, Shares	700,000
Equity instruments other than options expected to vest, weighted-average grant date fair value	$ 28.64
Unrecognized compensation expense, weighted average period of recognition	1 year

Stock and Incentive Programs112

Stock and Incentive Programs - Summary of Restricted Stock Award Activity for Employees (Detail) - Restricted Stock Award shares in Thousands	12 Months Ended
	Dec. 31, 2017$ / sharesshares
Shares
Nonvested at beginning of period, Shares | shares	159
Granted, Shares | shares	9
Vested, Shares | shares	(56)
Nonvested at end of period, Shares | shares	112
Weighted Average Grant Date Fair Value
Nonvested at beginning of period, Weighted Average Grant Date Fair Value | $ / shares	$ 26.26
Granted, Weighted Average Grant Date Fair Value | $ / shares	26.26
Vested, Weighted Average Grant Date Fair Value | $ / shares	26.26
Nonvested at end of period, Weighted Average Grant Date Fair Value | $ / shares	$ 26.26

Stock and Incentive Programs113

Stock and Incentive Programs - Restricted Stock Awards - Narrative (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based compensation	$ 13	$ 8	$ 6
Restricted Stock Award
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based compensation	1
Unrecognized share-based compensation cost	$ 2
Unrecognized compensation expense, weighted average period of recognition	1 year 9 months 18 days

Stock and Incentive Programs114

Stock and Incentive Programs - Summary of Performance Restricted Stock Activity for Employees (Detail) - Performance Restricted Stock - $ / shares	Oct. 02, 2017	Dec. 31, 2017	Dec. 31, 2016
Shares
Nonvested at beginning of period, Shares		266,000
Granted, Shares		44,760	266,072
Vested, Shares	(88,687)	(89,000)
Nonvested at end of period, Shares		222,000	266,000
Weighted Average Grant Date Fair Value
Nonvested at beginning of period, Weighted Average Grant Date Fair Value		$ 26.26
Granted, Weighted Average Grant Date Fair Value		28.94
Vested, Weighted Average Grant Date Fair Value		26.26
Nonvested at end of period, Weighted Average Grant Date Fair Value		$ 26.80	$ 26.26

Stock and Incentive Programs115

Stock and Incentive Programs - Performance Restricted Stock - Narrative (Detail) - USD ($) $ in Millions	Oct. 02, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based compensation		$ 13	$ 8	$ 6
Performance Restricted Stock
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Shares granted to certain executive officers		44,760	266,072
Shares vested to certain executive officers	88,687	89,000
Potential payout for awards		44,760	266,072
Share-based compensation		$ 3	$ 1
Unrecognized share-based compensation cost		$ 5
Unrecognized compensation expense, weighted average period of recognition		1 year 9 months 18 days
Performance Restricted Stock | October 1, 2017
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting percentage on achievement of performance target		33.33%
Performance Restricted Stock | October 1, 2018
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting percentage on achievement of performance target		33.33%
Performance Restricted Stock | October 1, 2019
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting percentage on achievement of performance target		33.33%

Stock and Incentive Programs116

Stock and Incentive Programs - Summary of Performance Share Units Activity for Employees (Detail) - Performance Share Units	12 Months Ended
	Dec. 31, 2017$ / sharesshares
Shares
Nonvested at beginning of period, Shares | shares	0
Granted, Shares | shares	28,520
Nonvested at end of period, Shares | shares	29,000
Weighted Average Grant Date Fair Value
Nonvested at beginning of period, Weighted Average Grant Date Fair Value | $ / shares	$ 0
Granted, Weighted Average Grant Date Fair Value | $ / shares	26.72
Nonvested at end of period, Weighted Average Grant Date Fair Value | $ / shares	$ 26.72

Stock and Incentive Programs117

Stock and Incentive Programs - Performance Share Awards - Narrative (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based compensation	$ 13	$ 8	$ 6
Performance Share Units
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Shares granted to certain members of senior management	28,520
Potential payout for awards	28,520
Unrecognized share-based compensation cost	$ 1
Unrecognized compensation expense, weighted average period of recognition	2 years 2 months 12 days

Segment Information - Narrative

Segment Information - Narrative (Detail)	12 Months Ended
	Dec. 31, 2017Category
Office Products
Segment Reporting Information [Line Items]
Number of core product categories	5
Sales Revenue Segment | Product Concentration Risk | Print
Segment Reporting Information [Line Items]
Percentage of net sales by segment	86.00%
Sales Revenue Segment | Product Concentration Risk | Office Products
Segment Reporting Information [Line Items]
Percentage of net sales by segment	14.00%

Segment Information - Schedule

Segment Information - Schedule of Segment Reporting Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Segment Reporting Information [Line Items]
Net Sales	$ 3,603	$ 3,654	$ 3,743
Income (loss) from Operations	27	175	135
Assets of Operations	2,014	1,952	2,011
Depreciation and Amortization	160	171	181
Capital Expenditures	60	48	42
Total Operating Segments
Segment Reporting Information [Line Items]
Net Sales	3,603	3,654	3,743
Income (loss) from Operations	59	195	143
Assets of Operations	1,932	1,824	1,971
Depreciation and Amortization	158	170	180
Capital Expenditures	52	42	42
Total Operating Segments | Print
Segment Reporting Information [Line Items]
Net Sales	3,108	3,127	3,181
Income (loss) from Operations	17	141	96
Assets of Operations	1,555	1,501	1,647
Depreciation and Amortization	143	155	164
Capital Expenditures	47	39	38
Total Operating Segments | Office Products
Segment Reporting Information [Line Items]
Net Sales	495	527	562
Income (loss) from Operations	42	54	47
Assets of Operations	377	323	324
Depreciation and Amortization	15	15	16
Capital Expenditures	5	3	4
Corporate
Segment Reporting Information [Line Items]
Net Sales	0	0	0
Income (loss) from Operations	(32)	(20)	(8)
Assets of Operations	82	128	40
Depreciation and Amortization	2	1	1
Capital Expenditures	$ 8	$ 6	$ 0

Segment Information - Schedu120

Segment Information - Schedule of Corporate Assets (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Segment Reporting Information [Line Items]
Receivables, less allowances for doubtful accounts	$ 727	$ 667
Cash and cash equivalents	34	95	$ 95	$ 125
Property, plant and equipment, net	576	608
LIFO reserves	(57)	(58)
Deferred income tax assets, net of valuation allowance	131	218
Corporate
Segment Reporting Information [Line Items]
Receivables, less allowances for doubtful accounts	19	54	(8)
Software	17	13	8
Cash and cash equivalents	12	45	0
Long-term investments	13	19	10
Property, plant and equipment, net	14	15	13
LIFO reserves	(57)	(58)	(67)
Deferred income tax assets, net of valuation allowance	$ 19	$ 24	$ 83

Geographic Areas - Net Sales an

Geographic Areas - Net Sales and Long-Lived Assets by Geographic Region (Detail) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Revenues From External Customers And Long Lived Assets [Line Items]
Net sales		$ 3,603	$ 3,654	$ 3,743
Long-lived assets	[1]	675	704	786
North America
Revenues From External Customers And Long Lived Assets [Line Items]
Net sales	[2]	3,226	3,286	3,319
Long-lived assets	[1],[2]	607	651	722
Europe
Revenues From External Customers And Long Lived Assets [Line Items]
Net sales		271	272	305
Long-lived assets	[1]	32	30	43
Mexico
Revenues From External Customers And Long Lived Assets [Line Items]
Net sales		106	96	119
Long-lived assets	[1]	$ 36	$ 23	$ 21
[1]	Includes net property, plant and equipment and other noncurrent assets.
[2]	North America includes the United States and Canada.

Related Parties - Narrative (De

Related Parties - Narrative (Detail) - USD ($) shares in Millions, $ in Millions	Mar. 28, 2017	Mar. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Oct. 02, 2016
RRD
Related Party Transaction [Line Items]
Number of common stock shares sold	6.2
Ownership percentage	19.25%				19.25%
Freight, logistics and premedia services purchased		$ 51	$ 208	$ 216
RRD’s subsidiaries
Related Party Transaction [Line Items]
Net revenues from related party sales		$ 32	$ 87	$ 44

Related Parties - Allocation of

Related Parties - Allocation of Expense Reflected in the Combined Statements of Operations (Detail) - RRD - USD ($) $ in Millions	9 Months Ended	12 Months Ended
	Sep. 30, 2016	Dec. 31, 2015
Related Party Transaction [Line Items]
Total allocations from RRD	$ 186	$ 243
Costs of Goods Sold
Related Party Transaction [Line Items]
Total allocations from RRD	67	78
Selling, General and Administrative Expenses
Related Party Transaction [Line Items]
Total allocations from RRD	114	158
Depreciation and Amortization
Related Party Transaction [Line Items]
Total allocations from RRD	$ 5	$ 7

New Accounting Pronouncements -

New Accounting Pronouncements - Narrative (Detail) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
ASU 2017-07
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Expected net pension income upon adoption of accounting standard		$ 46	$ 45
Accounting Standards Update 2014-09 | Scenario Forecast
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Decrease to accumulated deficit upon adoption of accounting standard	$ 12
Decrease to accumulated deficit net of tax upon adoption of accounting standard	$ 9

Subsequent Events - Narrative (

Subsequent Events - Narrative (Detail) - Subsequent Events	Feb. 15, 2018USD ($)
Subsequent Event [Line Items]
Shares repurchase authorized amount	$ 20,000,000
Shares repurchase start date	Feb. 15, 2018
Shares repurchase end date	Aug. 15, 2019