in september 2019 , we announced our board of directors determined to suspend the quarterly common stock dividend to improve cash flow . 26 in september 2018 , we sold our resins business for $ 17 million , a non-core asset originally acquired as part of our acquisition of tembec . the resulting gain on sale of $ 7 million was treated as an adjustment to the bargain purchase gain in 2018. high purity cellulose we manufacture and market high purity cellulose , which is sold as either cellulose specialties or commodity products . we are the leading global producer of cellulose specialties , which are primarily used in dissolving chemical applications that require a highly purified form of cellulose . pricing for our cellulose specialties products is typically set by contract for a duration of at least one year based on discussions with customers . our commodity products primarily consist of commodity viscose and absorbent materials . commodity viscose is a raw material required for the manufacture of viscose staple fibers which are used in woven and non-woven applications . absorbent materials , typically referred to as fluff fibers , are used as an absorbent medium in consumer products . pricing for commodity products is typically referenced to published indexes or based on publicly available spot market prices . sales of chemicals and energy , a majority of which are by-products , are included in the high purity cellulose segment . our four production facilities , located in the u.s. , canada and france , have a combined annual production capacity of approximately 775,000 metric tons of cellulose specialties or commodity products . additionally , we have dedicated approximately 250,000 metric tons of annual production to commodity products . wood fiber , chemicals , and energy represent approximately 28 percent , 14 percent and 6 percent , respectively , of the per metric ton cost of sales . labor , manufacturing and maintenance supplies , depreciation , manufacturing overhead and transportation costs represent the remaining cost of sales . forest products we manufacture and market high-quality construction-grade lumber in north america . the lumber , primarily spruce , pine , or fir , is used in the construction of residential and multi-family homes , light industrial and commercial facilities , and the home repair and remodel markets . the chips , manufactured as a by-product of the lumber manufacturing process , are used in our canadian high purity cellulose , pulp and newsprint plants . pricing for lumber is typically referenced to published indexes marketed through our internal sales team . our six production facilities located in canada have a targeted annual production capacity of approximately 755 million board feet of lumber . wood fiber and energy represents approximately 46 percent and 4 percent , respectively , of the per million board feet cost of sales . labor , manufacturing and maintenance supplies , depreciation , manufacturing overhead and transportation costs represent the remaining cost of sales . paperboard we manufacture and market paperboard that is used for printing documents , brochures , promotional materials , packaging , paperback book or catalog covers , file folders , tags , and tickets . pricing for paperboard is typically referenced to published indices and marketed through our internal sales team . our production facility located in canada has the capacity to annually produce 180,000 metric tons of paperboard . wood pulp , chemicals , and energy represent approximately 60 percent , 15 percent and 6 percent , respectively , of the per metric ton cost of sales . labor , manufacturing and maintenance supplies , depreciation , manufacturing overhead and transportation costs represent the remaining cost of sales . pulp & newsprint pulp we manufacture and market high-yield pulp which is used by paper manufacturers to produce paperboard , packaging , printing and writing papers and a variety of other paper products . pricing for high-yield pulp is typically referenced to published indexes marketed through our internal sales team . our production facility located in canada has the capacity to annually produce 300,000 metric tons of high-yield pulp . wood fiber , chemicals , and energy represent approximately 22 percent , 12 percent and 11 percent , respectively , of the per metric ton cost of sales . labor , manufacturing and maintenance supplies , depreciation , manufacturing overhead and transportation costs represent the remaining cost of sales . newsprint 27 we manufacture newsprint , a paper grade used to print newspapers , advertising materials and other publications . pricing for newsprint is typically referenced to published indices and marketed through our internal sales team . our production facility located in canada has the capacity to annually produce 205,000 metric tons of newsprint . wood fiber and chemicals represent approximately 13 percent and 4 percent , respectively , of the per metric ton cost of sales . labor , energy , manufacturing and maintenance supplies , depreciation , manufacturing overhead and transportation costs represent the remaining cost of sales . market assessment the market assessment represents our best current estimate of each business in this environment . high purity cellulose we are experiencing increased strong demand for our commodity products and stable demand for our high-value cellulose specialties products . prices for cellulose specialties are expected to decline slightly relative to 2020 while prices for commodity products , fluff and viscose pulps , will increase significantly in the first quarter and are forecasted to remain elevated for the near-term . overall , we expect increased pricing from 2020 levels while total volumes and mix for 2021 are expected to remain steady compared to 2020 as increased productivity will be offset by an extended maintenance outage at the jesup facility in the second quarter . key costs , including wood , energy and commodity chemical prices declined in 2020 from prior year levels due to both market conditions and our strategic actions . story_separator_special_tag in connection with the early repayment of the senior secured credit facility , we recorded a loss from extinguishment of long-term debt of $ 8 million , primarily from writing off unamortized deferred financing fees . for additional information , see note 10 — story_separator_special_tag 6.5 % 0.2 % 0.7 % ( a ) volume/sales mix computed based on contribution margin . operating income remained essentially flat in 2020 when compared to the prior year . lower wood and chemical costs , improved reliability and higher commodity volumes were offset by the impact of lower cellulose specialty volumes and commodity sale price declines during 2020. included in sg & a and other costs is our share of the loss of the lignin joint venture of $ 4 million and $ 5 million during 2020 and 2019 , respectively . forest products replace_table_token_7_th 34 changes in forest products net sales are as follows : net sales ( in millions ) 2019 changes attributable to : 2020 price vol/mix/other ( a ) lumber $ 230 $ 92 $ ( 3 ) $ 319 other sales ( a ) 69 — 4 73 total net sales $ 299 $ 92 $ 1 $ 392 ( a ) other sales include sales of logs , wood chips , and other by-products to third-parties and other segments . total net sales increased $ 93 million , or 31 percent , in 2020. lumber sales prices improved 40 percent due to strong demand while lumber sales volumes decreased by 1 percent as a result of market downtime taken in the first half of the year to address the initial negative impact on demand driven by the covid-19 pandemic . other sales were up from higher wood chip sales during the year ended december 31 , 2020. changes in forest products operating income are as follows : operating income ( in millions ) gross margin changes attributable to : 2019 price volume/ sales mix ( a ) cost sg & a and other 2020 operating income $ ( 31 ) $ 92 $ 1 $ 6 $ 12 $ 80 operating margin % ( 10.5 ) % 26.0 % 0.2 % 1.5 % 3.1 % 20.3 % ( a ) volume/sales mix computed based on contribution margin . operating income increased $ 111 million in 2020. the improvement was primarily driven by the 40 percent increase in lumber sales prices and lower costs driven by the curtailments of production in the early part of 2020. additionally the company reversed $ 21 million of prior expenses related to import duties as the usdoc announced its final determination in december 2020 to reduce the duties on canadian softwood lumber imported into the u.s. from 20 percent to 9 percent for such duties paid during 2017 and 2018. the years ended december 31 , 2020 and 2019 include $ 10 million and $ 23 million in softwood lumber duties , respectively . duties incurred during 2020 take into account the $ 21 million reduction previously discussed . paperboard replace_table_token_8_th changes in paperboard net sales are as follows : replace_table_token_9_th total net sales declined $ 10 million , or 5 percent in 2020. paperboard sales prices declined 2 percent due to increased competition . paperboard sales volumes decreased 3 percent . 35 changes in paperboard operating income are as follows : operating income ( in millions ) gross margin changes attributable to : 2019 price volume/ sales mix ( a ) cost sg & a and other 2020 operating income $ 4 $ ( 5 ) $ ( 2 ) $ 21 $ — $ 18 operating margin % 2.0 % ( 2.5 ) % ( 1.1 ) % 11.1 % — % 9.5 % ( a ) computed based on contribution margin . operating income increased $ 14 million in 2020 due to decreased costs from lower pulp raw material prices as well as lower transportation costs . pulp & newsprint replace_table_token_10_th changes in pulp & newsprint net sales are as follows : net sales ( in millions ) 2019 changes attributable to : 2020 price volume/mix pulp $ 128 $ ( 8 ) $ 5 $ 125 newsprint 87 ( 12 ) ( 28 ) 47 total net sales $ 215 $ ( 20 ) $ ( 23 ) $ 172 ( a ) average sales prices and volumes for external sales only . the pulp segment sold approximately 66,000 metric tons and 66,000 metric tons of high-yield pulp for $ 23 million and $ 25 million to the paperboard segment for the production of paperboard during 2020 and 2019 , respectively . total net sales declined $ 43 million , or 20 percent , in 2020. average pulp sales prices declined 6 percent due to weak market conditions during 2020. pulp sales volumes increased 5 percent . newsprint sales prices and volumes declined 20 percent and 33 percent , respectively , due to weak demand and market-related downtime resulting from the covid-19 pandemic . changes in pulp & newsprint operating income are as follows : operating income ( in millions ) gross margin changes attributable to : 2019 price volume/ sales mix ( a ) cost sg & a and other 2020 operating income $ 2 $ ( 20 ) $ ( 13 ) $ 5 $ 1 $ ( 25 ) operating margin % 0.8 % ( 10.2 ) % ( 8.7 ) % 2.9 % 0.6 % ( 14.6 ) % ( a ) computed based on contribution margin . operating income for pulp & newsprint decreased $ 27 million during 2020 , driven by lower pulp and newsprint prices and newsprint volumes , partly offset by higher pulp sales volumes . costs improved primarily from lower transportation expenses , partially offset by higher energy costs . 36 corporate replace_table_token_11_th the operating loss for corporate decreased by $ 12 million to $ 53 million in 2020 , when compared to 2019 , primarily due to lower

debt and finance leases . other components of net periodic benefit ( expense ) changed by $ 11 million to a $ 6 million benefit during 2020 as a result of a $ 3 million pension settlement and curtailment gain recorded during the fourth quarter of 2020 whereas 2019 included a $ 9 million pension net settlement loss . see note 18 — employee benefit plans . income taxes the effective tax benefit rate for 2020 was a benefit of 101 percent . the 2020 effective tax rate benefit differs from the federal statutory rate of 21 percent primarily due to benefits from the cares act , the release of certain valuation allowances related to nondeductible interest expense , tax return to accrual adjustments , and tax credits , partially offset by increases to uncertain tax position reserves , nondeductible executive compensation , and lower tax deductions on vested stock compensation . the 2019 effective tax rate from continuing operations was a benefit of 20 percent . see note 20 — income taxes of our consolidated financial statements for additional information . discontinued operations the company has presented the operating results for its matane operations , which were sold in november 2019 , as discontinued operations for the years ended december 31 , 2020 , 2019 and 2018. included in discontinued operations is allocated interest expense for debt that was required to be repaid upon completion of the sale . in addition , legal and administrative costs to sell the operations are included in discontinued operations . income from discontinued operations during the year ended december 31 , 2020 included a $ 1 million benefit resulting from the final working capital adjustment as required by the sale agreement .


 Write a concise suspicious activity report of the following text delimited by triple backquotes. Return your response as a formal report which covers the key points highlighting the location,dates,entity names and account holder information in chronological order of the text.
     ```debt and finance leases . other components of net periodic benefit ( expense ) changed by $ 11 million to a $ 6 million benefit during 2020 as a result of a $ 3 million pension settlement and curtailment gain recorded during the fourth quarter of 2020 whereas 2019 included a $ 9 million pension net settlement loss . see note 18 — employee benefit plans . income taxes the effective tax benefit rate for 2020 was a benefit of 101 percent . the 2020 effective tax rate benefit differs from the federal statutory rate of 21 percent primarily due to benefits from the cares act , the release of certain valuation allowances related to nondeductible interest expense , tax return to accrual adjustments , and tax credits , partially offset by increases to uncertain tax position reserves , nondeductible executive compensation , and lower tax deductions on vested stock compensation . the 2019 effective tax rate from continuing operations was a benefit of 20 percent . see note 20 — income taxes of our consolidated financial statements for additional information . discontinued operations the company has presented the operating results for its matane operations , which were sold in november 2019 , as discontinued operations for the years ended december 31 , 2020 , 2019 and 2018. included in discontinued operations is allocated interest expense for debt that was required to be repaid upon completion of the sale . in addition , legal and administrative costs to sell the operations are included in discontinued operations . income from discontinued operations during the year ended december 31 , 2020 included a $ 1 million benefit resulting from the final working capital adjustment as required by the sale agreement .
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 Suspicious Activity Report : in september 2019 , we announced our board of directors determined to suspend the quarterly common stock dividend to improve cash flow . 26 in september 2018 , we sold our resins business for $ 17 million , a non-core asset originally acquired as part of our acquisition of tembec . the resulting gain on sale of $ 7 million was treated as an adjustment to the bargain purchase gain in 2018. high purity cellulose we manufacture and market high purity cellulose , which is sold as either cellulose specialties or commodity products . we are the leading global producer of cellulose specialties , which are primarily used in dissolving chemical applications that require a highly purified form of cellulose . pricing for our cellulose specialties products is typically set by contract for a duration of at least one year based on discussions with customers . our commodity products primarily consist of commodity viscose and absorbent materials . commodity viscose is a raw material required for the manufacture of viscose staple fibers which are used in woven and non-woven applications . absorbent materials , typically referred to as fluff fibers , are used as an absorbent medium in consumer products . pricing for commodity products is typically referenced to published indexes or based on publicly available spot market prices . sales of chemicals and energy , a majority of which are by-products , are included in the high purity cellulose segment . our four production facilities , located in the u.s. , canada and france , have a combined annual production capacity of approximately 775,000 metric tons of cellulose specialties or commodity products . additionally , we have dedicated approximately 250,000 metric tons of annual production to commodity products . wood fiber , chemicals , and energy represent approximately 28 percent , 14 percent and 6 percent , respectively , of the per metric ton cost of sales . labor , manufacturing and maintenance supplies , depreciation , manufacturing overhead and transportation costs represent the remaining cost of sales . forest products we manufacture and market high-quality construction-grade lumber in north america . the lumber , primarily spruce , pine , or fir , is used in the construction of residential and multi-family homes , light industrial and commercial facilities , and the home repair and remodel markets . the chips , manufactured as a by-product of the lumber manufacturing process , are used in our canadian high purity cellulose , pulp and newsprint plants . pricing for lumber is typically referenced to published indexes marketed through our internal sales team . our six production facilities located in canada have a targeted annual production capacity of approximately 755 million board feet of lumber . wood fiber and energy represents approximately 46 percent and 4 percent , respectively , of the per million board feet cost of sales . labor , manufacturing and maintenance supplies , depreciation , manufacturing overhead and transportation costs represent the remaining cost of sales . paperboard we manufacture and market paperboard that is used for printing documents , brochures , promotional materials , packaging , paperback book or catalog covers , file folders , tags , and tickets . pricing for paperboard is typically referenced to published indices and marketed through our internal sales team . our production facility located in canada has the capacity to annually produce 180,000 metric tons of paperboard . wood pulp , chemicals , and energy represent approximately 60 percent , 15 percent and 6 percent , respectively , of the per metric ton cost of sales . labor , manufacturing and maintenance supplies , depreciation , manufacturing overhead and transportation costs represent the remaining cost of sales . pulp & newsprint pulp we manufacture and market high-yield pulp which is used by paper manufacturers to produce paperboard , packaging , printing and writing papers and a variety of other paper products . pricing for high-yield pulp is typically referenced to published indexes marketed through our internal sales team . our production facility located in canada has the capacity to annually produce 300,000 metric tons of high-yield pulp . wood fiber , chemicals , and energy represent approximately 22 percent , 12 percent and 11 percent , respectively , of the per metric ton cost of sales . labor , manufacturing and maintenance supplies , depreciation , manufacturing overhead and transportation costs represent the remaining cost of sales . newsprint 27 we manufacture newsprint , a paper grade used to print newspapers , advertising materials and other publications . pricing for newsprint is typically referenced to published indices and marketed through our internal sales team . our production facility located in canada has the capacity to annually produce 205,000 metric tons of newsprint . wood fiber and chemicals represent approximately 13 percent and 4 percent , respectively , of the per metric ton cost of sales . labor , energy , manufacturing and maintenance supplies , depreciation , manufacturing overhead and transportation costs represent the remaining cost of sales . market assessment the market assessment represents our best current estimate of each business in this environment . high purity cellulose we are experiencing increased strong demand for our commodity products and stable demand for our high-value cellulose specialties products . prices for cellulose specialties are expected to decline slightly relative to 2020 while prices for commodity products , fluff and viscose pulps , will increase significantly in the first quarter and are forecasted to remain elevated for the near-term . overall , we expect increased pricing from 2020 levels while total volumes and mix for 2021 are expected to remain steady compared to 2020 as increased productivity will be offset by an extended maintenance outage at the jesup facility in the second quarter . key costs , including wood , energy and commodity chemical prices declined in 2020 from prior year levels due to both market conditions and our strategic actions . story_separator_special_tag in connection with the early repayment of the senior secured credit facility , we recorded a loss from extinguishment of long-term debt of $ 8 million , primarily from writing off unamortized deferred financing fees . for additional information , see note 10 — story_separator_special_tag 6.5 % 0.2 % 0.7 % ( a ) volume/sales mix computed based on contribution margin . operating income remained essentially flat in 2020 when compared to the prior year . lower wood and chemical costs , improved reliability and higher commodity volumes were offset by the impact of lower cellulose specialty volumes and commodity sale price declines during 2020. included in sg & a and other costs is our share of the loss of the lignin joint venture of $ 4 million and $ 5 million during 2020 and 2019 , respectively . forest products replace_table_token_7_th 34 changes in forest products net sales are as follows : net sales ( in millions ) 2019 changes attributable to : 2020 price vol/mix/other ( a ) lumber $ 230 $ 92 $ ( 3 ) $ 319 other sales ( a ) 69 — 4 73 total net sales $ 299 $ 92 $ 1 $ 392 ( a ) other sales include sales of logs , wood chips , and other by-products to third-parties and other segments . total net sales increased $ 93 million , or 31 percent , in 2020. lumber sales prices improved 40 percent due to strong demand while lumber sales volumes decreased by 1 percent as a result of market downtime taken in the first half of the year to address the initial negative impact on demand driven by the covid-19 pandemic . other sales were up from higher wood chip sales during the year ended december 31 , 2020. changes in forest products operating income are as follows : operating income ( in millions ) gross margin changes attributable to : 2019 price volume/ sales mix ( a ) cost sg & a and other 2020 operating income $ ( 31 ) $ 92 $ 1 $ 6 $ 12 $ 80 operating margin % ( 10.5 ) % 26.0 % 0.2 % 1.5 % 3.1 % 20.3 % ( a ) volume/sales mix computed based on contribution margin . operating income increased $ 111 million in 2020. the improvement was primarily driven by the 40 percent increase in lumber sales prices and lower costs driven by the curtailments of production in the early part of 2020. additionally the company reversed $ 21 million of prior expenses related to import duties as the usdoc announced its final determination in december 2020 to reduce the duties on canadian softwood lumber imported into the u.s. from 20 percent to 9 percent for such duties paid during 2017 and 2018. the years ended december 31 , 2020 and 2019 include $ 10 million and $ 23 million in softwood lumber duties , respectively . duties incurred during 2020 take into account the $ 21 million reduction previously discussed . paperboard replace_table_token_8_th changes in paperboard net sales are as follows : replace_table_token_9_th total net sales declined $ 10 million , or 5 percent in 2020. paperboard sales prices declined 2 percent due to increased competition . paperboard sales volumes decreased 3 percent . 35 changes in paperboard operating income are as follows : operating income ( in millions ) gross margin changes attributable to : 2019 price volume/ sales mix ( a ) cost sg & a and other 2020 operating income $ 4 $ ( 5 ) $ ( 2 ) $ 21 $ — $ 18 operating margin % 2.0 % ( 2.5 ) % ( 1.1 ) % 11.1 % — % 9.5 % ( a ) computed based on contribution margin . operating income increased $ 14 million in 2020 due to decreased costs from lower pulp raw material prices as well as lower transportation costs . pulp & newsprint replace_table_token_10_th changes in pulp & newsprint net sales are as follows : net sales ( in millions ) 2019 changes attributable to : 2020 price volume/mix pulp $ 128 $ ( 8 ) $ 5 $ 125 newsprint 87 ( 12 ) ( 28 ) 47 total net sales $ 215 $ ( 20 ) $ ( 23 ) $ 172 ( a ) average sales prices and volumes for external sales only . the pulp segment sold approximately 66,000 metric tons and 66,000 metric tons of high-yield pulp for $ 23 million and $ 25 million to the paperboard segment for the production of paperboard during 2020 and 2019 , respectively . total net sales declined $ 43 million , or 20 percent , in 2020. average pulp sales prices declined 6 percent due to weak market conditions during 2020. pulp sales volumes increased 5 percent . newsprint sales prices and volumes declined 20 percent and 33 percent , respectively , due to weak demand and market-related downtime resulting from the covid-19 pandemic . changes in pulp & newsprint operating income are as follows : operating income ( in millions ) gross margin changes attributable to : 2019 price volume/ sales mix ( a ) cost sg & a and other 2020 operating income $ 2 $ ( 20 ) $ ( 13 ) $ 5 $ 1 $ ( 25 ) operating margin % 0.8 % ( 10.2 ) % ( 8.7 ) % 2.9 % 0.6 % ( 14.6 ) % ( a ) computed based on contribution margin . operating income for pulp & newsprint decreased $ 27 million during 2020 , driven by lower pulp and newsprint prices and newsprint volumes , partly offset by higher pulp sales volumes . costs improved primarily from lower transportation expenses , partially offset by higher energy costs . 36 corporate replace_table_token_11_th the operating loss for corporate decreased by $ 12 million to $ 53 million in 2020 , when compared to 2019 , primarily due to lower

