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ACCUMULATED OTHER COMPREHENSIVE INCOME (Details) (USD $) | 3 Months Ended | 6 Months Ended
--- | --- | ---
Jun. 30, 2014 | Jun. 30, 2013 | Jun. 30, 2014 | Jun. 30, 2013
Accumulated Other Comprehensive Income (Loss) [Roll Forward] |  |  |  |  |
Beginning balance |  |  | $ (46,139,000) |  |
Other comprehensive income before reclassifications |  |  | 74,111,000 |  |
Amounts reclassified from accumulated other comprehensive income |  |  | 2,919,000 |  |
Net other comprehensive income |  |  | 77,030,000 |  |
Ending balance | 30,891,000 |  | 30,891,000 |  |
Net losses transferred to Rayonier Advanced Materials Pension Plans |  |  | 81,000,000 |  |
Additional Losses from Revaluation Related to Spinoff |  |  | 25,000,000 |  |
Net periodic pension cost |  |  | 4,000,000 |  |
Other operating income, net | (11,389,000) | (3,624,000) | (11,764,000) |  | (7,772,000)
Comprehensive (income) loss attributable to noncontrolling interest | 297,000 | (9,505,000) | 5,722,000 |  | (9,505,000)
Income tax expense | 13,515,000 | (15,947,000) | 5,939,000 |  | (21,942,000)
Reclassification out of Accumulated Other Comprehensive Income [Member] |  |  |  |  |
Accumulated Other Comprehensive Income (Loss) [Roll Forward] |  |  |  |  |
Amounts reclassified from accumulated other comprehensive income |  |  | (1,164,000) |  |
Foreign currency translation gains [Member] |  |  |  |  |
Accumulated Other Comprehensive Income (Loss) [Roll Forward] |  |  |  |  |
Beginning balance |  |  | 36,914,000 |  |
Other comprehensive income before reclassifications |  |  | 15,546,000 |  |
Amounts reclassified from accumulated other comprehensive income |  |  | 0 |  |
Net other comprehensive income |  |  | 15,546,000 |  |
Ending balance | 52,460,000 |  | 52,460,000 |  |
New Zealand joint venture cash flow hedges [Member] |  |  |  |  |
Accumulated Other Comprehensive Income (Loss) [Roll Forward] |  |  |  |  |
Beginning balance |  |  | (342,000) |  |
Other comprehensive income before reclassifications |  |  | 2,521,000 |  |
Amounts reclassified from accumulated other comprehensive income |  |  | (2,007,000) |  |
Net other comprehensive income |  |  | 514,000 |  |
Ending balance | 172,000 |  | 172,000 |  |
New Zealand joint venture cash flow hedges [Member] | Reclassification out of Accumulated Other Comprehensive Income [Member] |  |  |  |  |
Accumulated Other Comprehensive Income (Loss) [Roll Forward] |  |  |  |  |
Amounts reclassified from accumulated other comprehensive income |  |  | (2,007,000) |  |
Comprehensive (income) loss attributable to noncontrolling interest |  |  | 1,218,000 |  |
Income tax expense |  |  | 254,000 |  |
Recognized deferred tax asset related to spin-off revaluation |  |  | 843,000 |  |
New Zealand joint venture cash flow hedges [Member] | Reclassification out of Accumulated Other Comprehensive Income [Member] | Foreign Currency Exchange Contract [Member] |  |  |  |  |
Accumulated Other Comprehensive Income (Loss) [Roll Forward] |  |  |  |  |
Other operating income, net |  |  | (2,542,000) |  |
New Zealand joint venture cash flow hedges [Member] | Reclassification out of Accumulated Other Comprehensive Income [Member] | Foreign Currency Option [Member] |  |  |  |  |
Accumulated Other Comprehensive Income (Loss) [Roll Forward] |  |  |  |  |
Other operating income, net |  |  | (937,000) |  |
Unrecognized components of employee benefit plans [Member] |  |  |  |  |
Accumulated Other Comprehensive Income (Loss) [Roll Forward] |  |  |  |  |
Beginning balance |  |  | (82,711,000) |  |
Other comprehensive income before reclassifications |  |  | 56,044,000 | [1] |
Amounts reclassified from accumulated other comprehensive income |  |  | 4,926,000 | [2] |
Net other comprehensive income |  |  | 60,970,000 |  |
Ending balance | $ (21,741,000) |  | $ (21,741,000) |  |
[1] | 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.
[2] | 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.

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- 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 Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14A -URI http://asc.fasb.org/extlink&oid=28358780&loc=SL7669686-108580 Reference 2: 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 3: 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 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 31 -Article 5 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Article 3 + Details
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