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Segment Information (Tables) | 9 Months Ended
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Sep. 30, 2014
Segment Reporting [Abstract] |
Analysis of Operations by Reportable Segment | An analysis of operations by reportable segment were as follows (dollars in millions):
|  | Sales, net |  | Operating Income (Loss) |
Three Months Ended September 30, 2014 (a) |  | Trade |  | Inter- segment |  | Total |  |
Packaging |  | $ | 1,174.2 |  |  | $ | 1.5 |  |  | $ | 1,175.7 |  |  | $ | 164.7 |  | (b)
Paper |  | 312.5 |  |  | — |  |  | 312.5 |  |  | 43.0 |  | (c)
Corporate and Other |  | 32.2 |  |  | 37.0 |  |  | 69.2 |  |  | (19.3 | ) | (d)
Intersegment eliminations |  | — |  |  | (38.5 | ) |  | (38.5 | ) |  | — |  |
|  | $ | 1,518.9 |  |  | $ | — |  |  | $ | 1,518.9 |  |  | 188.4 |  |
Interest expense, net |  |  |  |  |  |  |  | (23.1 | ) | (e)
Income before taxes |  |  |  |  |  |  |  | $ | 165.3 |  |
|  | Sales, net |  | Operating Income (Loss) |
Three Months Ended September 30, 2013 |  | Trade |  | Inter- segment |  | Total |  |
Packaging |  | $ | 845.4 |  |  | $ | — |  |  | $ | 845.4 |  |  | $ | 154.9 |  | (f)
Corporate and Other |  | — |  |  | — |  |  | — |  |  | (12.1 | ) | (g)
|  | $ | 845.4 |  |  | $ | — |  |  | $ | 845.4 |  |  | 142.8 |  |
Interest expense, net |  |  |  |  |  |  |  | (11.9 | ) | (h)
Income before taxes |  |  |  |  |  |  |  | $ | 130.9 |  |
|  | Sales, net |  | Operating Income (Loss) |
Nine Months Ended September 30, 2014 (a) |  | Trade |  | Inter- segment |  | Total |  |
Packaging |  | $ | 3,413.8 |  |  | $ | 4.5 |  |  | $ | 3,418.3 |  |  | $ | 501.8 |  | (b)
Paper |  | 917.0 |  |  | — |  |  | 917.0 |  |  | 104.3 |  | (c)
Corporate and Other |  | 87.9 |  |  | 112.8 |  |  | 200.7 |  |  | (76.6 | ) | (d)
Intersegment eliminations |  | — |  |  | (117.3 | ) |  | (117.3 | ) |  | — |  |
|  | $ | 4,418.7 |  |  | $ | — |  |  | $ | 4,418.7 |  |  | 529.5 |  |
Interest expense, net |  |  |  |  |  |  |  | (65.3 | ) | (e)
Income before taxes |  |  |  |  |  |  |  | $ | 464.2 |  |
|  | Sales, net |  | Operating Income (Loss) |
Nine Months Ended September 30, 2013 |  | Trade |  | Inter- segment |  | Total |  |
Packaging |  | $ | 2,400.9 |  |  | $ | — |  |  | $ | 2,400.9 |  |  | $ | 395.1 |  | (f)
Corporate and Other |  | — |  |  | — |  |  | — |  |  | (36.1 | ) | (g)
|  | $ | 2,400.9 |  |  | $ | — |  |  | $ | 2,400.9 |  |  | 359.0 |  |
Interest expense, net |  |  |  |  |  |  |  | (30.4 | ) | (h)
Income before taxes |  |  |  |  |  |  |  | $ | 328.6 |  |
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(a) | On October 25, 2013, we acquired Boise. The 2014 results include Boise for the full period.
(b) | Includes costs related primarily to the conversion of the Number 3 newsprint machine at our DeRidder, Louisiana, mill to produce lightweight linerboard and corrugating medium, and our exit from the newsprint business in September 2014. The three and nine months ended September 30, 2014, include $26.0 million and $47.8 million, respectively, of restructuring charges, primarily accelerated depreciation. The three and nine months ended September 30, 2014, includes $1.0 million and $5.4 million of Boise acquisition integration-related and other costs recorded in "Other expense, net".
(c) | Includes $0.4 million of income, net of expenses, for the nine months ended September 30, 2014, of integration related and other costs recorded in "Other expense, net".
(d) | Includes $2.0 million and $7.0 million, for the three and nine months ended September 30, 2014, of Boise acquisition integration-related and other costs recorded in "Other expense, net".
The nine months ended September 30, 2014, includes $17.6 million of costs for the settlement of the Kleen Products LLC v Packaging Corp. of America et al class action lawsuit. See Note 18, Commitments, Guarantees, Indemnifications and Legal Proceedings, for more information. These costs are recorded in "Other expense, net".
(e) | Includes $1.5 million of expense related to the write-off of deferred financing costs in connection with the debt refinancing discussed in Note 10, Debt.
(f) | Includes $3.1 million and $10.9 million, for the three and nine months ended September 30, 2013, respectively, of non-cash pension curtailment charges related to pension plan changes in which certain hourly corrugated plant and containerboard mill employees will transition from a defined benefit pension plan to a defined contribution (401k) plan.
(g) | Includes $1.5 million of Boise acquisition-related costs primarily for professional fees related to transaction-advisory services.
(h) | Includes $2.7 million of acquisition-related costs primarily related to financing the acquisition of Boise.

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- Definition Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8721-108599 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8813-108599 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=35741047&loc=d3e13816-109267 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8736-108599 + Details
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