XML 118 R58.htm IDEA: XBRL DOCUMENT
v2.4.1.9

Income Taxes - Summary of Unrecognized Tax Benefits (Details) (USD $) In Millions, unless otherwise specified | 12 Months Ended
--- | ---
Dec. 31, 2014 | Dec. 31, 2013 | Dec. 31, 2012
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward] |  |  |  |  |  |
Balance as of January 1 | $ (5.4)us-gaap_UnrecognizedTaxBenefits |  | $ (111.3)us-gaap_UnrecognizedTaxBenefits |  | $ (111.0)us-gaap_UnrecognizedTaxBenefits |
Increases related to current year tax positions | (0.3)us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions |  | (1.5)us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions |  | (1.3)us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions |
Increases related to prior years' tax positions | (1.0)us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions |  | (0.1)us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions |  | (0.1)us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions |
Decreases related to prior year's tax positions | 0.9 us-gaap_UnrecognizedTaxBenefitsDecreasesResultingFromPriorPeriodTaxPositions |  | 64.8 us-gaap_UnrecognizedTaxBenefitsDecreasesResultingFromPriorPeriodTaxPositions | [1] | 0 us-gaap_UnrecognizedTaxBenefitsDecreasesResultingFromPriorPeriodTaxPositions |
Settlements with taxing authorities | 0.5 us-gaap_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthorities |  | 106.2 us-gaap_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthorities | [2] | 0 us-gaap_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthorities |
Expiration of the statute of limitations | 0.9 us-gaap_UnrecognizedTaxBenefitsReductionsResultingFromLapseOfApplicableStatuteOfLimitations | [3] | 1.7 us-gaap_UnrecognizedTaxBenefitsReductionsResultingFromLapseOfApplicableStatuteOfLimitations | [3] | 1.1 us-gaap_UnrecognizedTaxBenefitsReductionsResultingFromLapseOfApplicableStatuteOfLimitations | [3]
Balance at December 31 | (4.4)us-gaap_UnrecognizedTaxBenefits |  | (5.4)us-gaap_UnrecognizedTaxBenefits |  | (111.3)us-gaap_UnrecognizedTaxBenefits |
Unrecognized tax benefits that would impact of effective tax rate | 3.5 us-gaap_UnrecognizedTaxBenefitsThatWouldImpactEffectiveTaxRate |  |  |  |  |
Income tax, interest expense gross | 0.2 us-gaap_UnrecognizedTaxBenefitsInterestOnIncomeTaxesExpense |  | 3.3 us-gaap_UnrecognizedTaxBenefitsInterestOnIncomeTaxesExpense |  |  |
Income tax, accrued interest expense gross | 0.4 us-gaap_UnrecognizedTaxBenefitsInterestOnIncomeTaxesAccrued |  | 0.4 us-gaap_UnrecognizedTaxBenefitsInterestOnIncomeTaxesAccrued |  |  |
Alternative Fuel Mixture Credit |  |  |  |  |  |
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward] |  |  |  |  |  |
Settlements with taxing authorities | 104.7 us-gaap_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthorities / us-gaap_TaxCreditCarryforwardAxis = pkg_AlternativeFuelMixtureCreditMember | [2] |  |  |  |
Boise Inc. | Alternative Fuel Mixture Credit |  |  |  |  |  |
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward] |  |  |  |  |  |
Increases related to current year tax positions | 0 us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions / us-gaap_BusinessAcquisitionAxis = pkg_BoiseInc.Member / us-gaap_TaxCreditCarryforwardAxis = pkg_AlternativeFuelMixtureCreditMember |  | (65.2)us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions / us-gaap_BusinessAcquisitionAxis = pkg_BoiseInc.Member / us-gaap_TaxCreditCarryforwardAxis = pkg_AlternativeFuelMixtureCreditMember | [4] | 0 us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions / us-gaap_BusinessAcquisitionAxis = pkg_BoiseInc.Member / us-gaap_TaxCreditCarryforwardAxis = pkg_AlternativeFuelMixtureCreditMember |
Decreases related to prior year's tax positions | $ 64.3 us-gaap_UnrecognizedTaxBenefitsDecreasesResultingFromPriorPeriodTaxPositions / us-gaap_BusinessAcquisitionAxis = pkg_BoiseInc.Member / us-gaap_TaxCreditCarryforwardAxis = pkg_AlternativeFuelMixtureCreditMember |  |  |  |  |
[1] | The 2013 amount includes a $64.3 million gross decrease related to the taxability of the alternative energy tax credits claimed in 2009 excise tax returns by Boise Inc. For further discussion regarding these credits, see Note 7, Alternative Energy Tax Credits.
[2] | The 2013 amount includes a $104.7 million gross decrease related to the conclusion of the Internal Revenue Service audit of PCA’s alternative energy tax credits. For further discussion regarding these credits, see Note 7, Alternative Energy Tax Credits.
[3] | In 2014, 2013, and 2012, various state statutes of limitations expired. As a result, the reserve for unrecognized tax benefits decreased by $0.9 million gross, $1.7 million gross, and $1.1 million gross, respectively.
[4] | In 2013, PCA acquired $65.2 million of gross unrecognized tax benefits from Boise Inc. that relate primarily to the taxability of the alternative energy tax credits.

X
- Details
Name: | us-gaap_ReconciliationOfUnrecognizedTaxBenefitsExcludingAmountsPertainingToExaminedTaxReturnsRollForward
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of unrecognized tax benefits pertaining to uncertain tax positions taken in tax returns. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Unrecognized Tax Benefit -URI http://asc.fasb.org/extlink&oid=6527854 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6907707&loc=SL6600010-109319 + Details
Name: | us-gaap_UnrecognizedTaxBenefits
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of decrease in unrecognized tax benefits resulting from tax positions taken in prior period tax returns. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -Subparagraph (a)(1) -URI http://asc.fasb.org/extlink&oid=6907707&loc=SL6600010-109319 + Details
Name: | us-gaap_UnrecognizedTaxBenefitsDecreasesResultingFromPriorPeriodTaxPositions
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of decrease in unrecognized tax benefits resulting from settlements with taxing authorities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -Subparagraph (a)(3) -URI http://asc.fasb.org/extlink&oid=6907707&loc=SL6600010-109319 + Details
Name: | us-gaap_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthorities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of increase in unrecognized tax benefits resulting from tax positions that have been or will be taken in current period tax return. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -Subparagraph (a)(2) -URI http://asc.fasb.org/extlink&oid=6907707&loc=SL6600010-109319 + Details
Name: | us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of increase in unrecognized tax benefits resulting from tax positions taken in prior period tax returns. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -Subparagraph (a)(1) -URI http://asc.fasb.org/extlink&oid=6907707&loc=SL6600010-109319 + Details
Name: | us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of interest expense accrued for an underpayment of income taxes. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 + Details
Name: | us-gaap_UnrecognizedTaxBenefitsInterestOnIncomeTaxesAccrued
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of interest expense for an underpayment of income taxes. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 + Details
Name: | us-gaap_UnrecognizedTaxBenefitsInterestOnIncomeTaxesExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of decrease in unrecognized tax benefits resulting from lapses of applicable statutes of limitations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -Subparagraph (a)(4) -URI http://asc.fasb.org/extlink&oid=6907707&loc=SL6600010-109319 + Details
Name: | us-gaap_UnrecognizedTaxBenefitsReductionsResultingFromLapseOfApplicableStatuteOfLimitations
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The total amount of unrecognized tax benefits that, if recognized, would affect the effective tax rate. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6907707&loc=SL6600010-109319 + Details
Name: | us-gaap_UnrecognizedTaxBenefitsThatWouldImpactEffectiveTaxRate
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=pkg_BoiseInc.Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TaxCreditCarryforwardAxis=pkg_AlternativeFuelMixtureCreditMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |