Overview and Basis of Presentation - Summary of Impact of Change in Accounting Principle on Condensed Consolidated Balance Sheets and Statements of Stockholders' Equity (Detail) - USD ($)
$ in Millions

Sep. 30, 2020

Dec. 31, 2019

Sep. 30, 2019

Jun. 30, 2019

Mar. 31, 2019

Dec. 31, 2018

EQUITY

Accumulated deficit

$ (591)

$ (365)

^[1]

Accumulated other comprehensive (loss) income

(398)

(517)

^[1]

Net pension asset

^[1]

Change in Accounting Principle on Retirement Plans

EQUITY

Accumulated deficit

(591)

(365)

$ (195)

$ (218)

$ (185)

$ (51)

Accumulated other comprehensive (loss) income

(398)

(517)

(462)

(463)

(468)

(575)

Net pension asset

Change in Accounting Principle on Retirement Plans | Previously Disclosed in Form 10-K and 10-Q

EQUITY

Accumulated deficit

(585)

(354)

(185)

(209)

(177)

(42)

Accumulated other comprehensive (loss) income

(406)

(528)

(472)

(476)

(584)

Net pension asset

Change in Accounting Principle on Retirement Plans | Impact of Change

EQUITY

Accumulated deficit

(6)

(11)

(10)

(9)

(8)

(9)

Accumulated other comprehensive (loss) income

$ 11

$ 10

$ 9

$ 8

$ 9

Net pension asset

$ 4

[1]	As Adjusted, see Impact of Change in Accounting Principle in Note 1

- Definition

Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.

+ References + Details

LSC Communications, Inc. 10-Q