[1]	The significant expense categories align with the segment-level information that is regularly provided to the CODM.
[2]	Other segment items for each reportable segment primarily include: 1. Packaging: farmout purchases, certain divisional allocations, and other expense/income items. 2. Paper: other expense/income items. 3. Corporate and Other: unallocated corporate costs, transportation business activity, and activity related to LTP.
[3]	Includes “Additions to property, plant, and equipment” and excludes cash used for “Acquisition of business, net of cash acquired” as reported on our Consolidated Statements of Cash Flows.
[4]	For the Packaging segment, primarily includes expense items for liner consumption, liner board discount, purchased sheets usage, medium consumption, raw materials, and hourly-employee related expenses and benefits. For the Paper segment, primarily includes expense items for chemicals, raw materials, finishing materials, and hourly-employee related expenses and benefits.
[5]	For the Packaging segment, primarily includes expense items for depreciation and salaried employee-related expenses and benefits. For the Paper segment, primarily includes expense items for depreciation, salaried employee-related expenses, and professional services.
[6]	The Corporate and Other segment sales to external customers is presented net of total company intersegment eliminations.
[7]	The significant expense categories reported for the Packaging and Paper segments are not used for Corporate and Other in the segment-level information that is regularly reviewed by the CODM. The CODM makes resource allocation decisions for Corporate and Other based on divisional income (loss) from operations.

PACKAGING CORP OF AMERICA 10-Q