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ACCUMULATED OTHER COMPREHENSIVE INCOME | 6 Months Ended
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Jun. 30, 2014
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract] |
ACCUMULATED OTHER COMPREHENSIVE INCOME | ACCUMULATED OTHER COMPREHENSIVE INCOME The following table summarizes the changes in AOCI by component for the six months ended June 30, 2014. All amounts are presented net of tax and exclude portions attributable to noncontrolling interest.
| Foreign currency translation gains |  | New Zealand joint venture cash flow hedges |  | Unrecognized components of employee benefit plans |  | Total
Balance as of December 31, 2013 | $ | 36,914 |  |  | $ | (342 | ) |  | $ | (82,711 | ) |  | $ | (46,139 | )
Other comprehensive income before reclassifications | 15,546 |  |  | 2,521 |  |  | 56,044 |  | (a) | 74,111 |
Amounts reclassified from accumulated other comprehensive income | — |  |  | (2,007 | ) |  | 4,926 |  | (b) | 2,919 |
Net other comprehensive income | 15,546 |  |  | 514 |  |  | 60,970 |  |  | 77,030 |
Balance as of June 30, 2014 | $ | 52,460 |  |  | $ | 172 |  |  | $ | (21,741 | ) |  | $ | 30,891 |
(a) | Reflects $81 million, net of taxes, of additional losses transferred to Rayonier Advanced Materials Pension Plans offset by $25 million, net of taxes, of additional losses as a result of the revaluation required due to the spin-off. See Note 16 — Employee Benefit Plans for additional information.
(b) | This accumulated other comprehensive income component is comprised of $4 million in the computation of net periodic pension cost and $1 million of recognized deferred tax asset in connection with revaluation and transfer of liabilities as a result of the spin-off.
The following table presents details of the amounts reclassified in their entirety from AOCI for the six months ended June 30, 2014:
Details about accumulated other comprehensive income components |  | Amount reclassified from accumulated other comprehensive income |  | Affected line item in the income statement
Realized gain on foreign currency exchange contracts |  | $ | (2,542 | ) |  | Other operating income, net
Realized gain on foreign currency option contracts |  | (937 | ) |  | Other operating income, net
Noncontrolling interest |  | 1,218 |  |  | Comprehensive (income) loss attributable to noncontrolling interest
Income tax expense on gain from foreign currency contracts |  | 254 |  |  | Income tax expense
Net gain on cash flow hedges reclassified from accumulated other comprehensive income |  | (2,007 | ) |  |
Income tax expense on pension plan contributed to Rayonier Advanced Materials |  | 843 |  |  | Income tax expense
Net gain reclassified from accumulated other comprehensive income |  | $ | (1,164 | ) |  |

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- Definition The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e637-108580 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e681-108580 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e689-108580 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1A -URI http://asc.fasb.org/extlink&oid=28358780&loc=SL7669619-108580 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e640-108580 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e716-108580 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 16 -URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e709-108580 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Reclassification Adjustments -URI http://asc.fasb.org/extlink&oid=6522872 + Details
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