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ACCUMULATED OTHER COMPREHENSIVE INCOME (Details) (USD $) | 3 Months Ended | 6 Months Ended
--- | --- | ---
Jun. 30, 2014 | Mar. 31, 2014 | Jun. 30, 2013 | Jun. 30, 2014 | Jun. 30, 2013
Accumulated Other Comprehensive Income (Loss) [Roll Forward] |  |  |  |  |  |  |
Beginning balance |  | $ (46,139,000) |  |  | $ (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 | 13,556,000 | 7,712,000 | [1] | (15,947,000) | 5,961,000 |  | (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 |  |  | 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) |  |  | (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) |  |  | (82,711,000) |  |
Other comprehensive income before reclassifications |  |  |  |  | 56,044,000 | [2] |
Amounts reclassified from accumulated other comprehensive income |  |  |  |  | 4,926,000 | [3] |
Net other comprehensive income |  |  |  |  | 60,970,000 |  |
Ending balance | $ (21,741,000) |  |  |  | $ (21,741,000) |  |
[1] | Includes the Performance Fibers business that was spun-off on June 27, 2014.
[2] | 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 17 — Employee Benefit Plans for additional information.
[3] | 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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