XML 43 R62.htm IDEA: XBRL DOCUMENT
v2.4.0.8

INCOME TAXES Schedule of Effective Income Tax Rate Reconciliation (Details) (USD $) In Thousands, unless otherwise specified | 3 Months Ended | 6 Months Ended | 9 Months Ended
--- | --- | --- | ---
Sep. 30, 2014 | Jun. 30, 2014 | Mar. 31, 2014 | Sep. 30, 2013 | Jun. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2013
Income Tax Disclosure [Abstract] |  |  |  |  |  |  |  |
Income tax expense at federal statutory rate | $ 7,273 |  |  |  | $ 2,881 |  | $ 14,385 | $ 15,732
Income tax expense at federal statutory rate (percent) | 35.00% |  |  |  | 35.00% |  | 35.00% | 35.00%
REIT income, taxable losses and other | (16,673) |  |  |  | (10,094) |  | (30,572) | (41,417)
REIT income, taxable losses and other (percent) | (80.20%) |  |  |  | (122.60%) |  | (74.40%) | (92.10%)
Foreign operations | (44) |  |  |  | 1,295 |  | (88) | 2,812
Foreign operations (percent) | (0.20%) |  |  |  | 15.80% |  | (0.20%) | 6.30%
Loss on early redemption of Senior Exchangeable Notes | 0 |  |  |  | 288 |  | 0 | 1,572
Loss on early redemption of Senior Exchangeable Notes (percent) | 0.00% |  |  |  | 3.50% |  | 0.00% | 3.50%
Other | 99 |  |  |  | (33) |  | 196 | (185)
Other (percent) | 0.40% |  |  |  | (0.50%) |  | 0.50% | (0.40%)
Income tax benefit before discrete items | (9,345) |  |  |  | (5,663) |  | (16,079) | (21,486)
Income tax expense before discrete items (percent) | (45.00%) |  |  |  | (68.80%) |  | (39.10%) | (47.70%)
CBPC valuation allowance | (990) |  |  |  | 0 |  | 14,584 | 0
CBPC valuation allowance | (4.80%) |  |  |  | 0.00% |  | 35.50% | 0.00%
Deferred tax inventory valuations |  |  |  |  |  |  | (3,293) | 0
Deferred tax inventory valuations (percent) |  |  |  |  |  |  | (8.00%) | 0.00%
Uncertain tax positions | (1,830) |  |  |  | (800) |  | (1,830) | 0
Uncertain tax positions (percent) | (8.80%) |  |  |  | (9.70%) |  | (4.50%) | 0.00%
Spin-off related costs |  |  |  |  |  |  | 797 | 0
Spin-off related costs (percent) |  |  |  |  |  |  | 1.90% | 0.00%
Return to accrual adjustments | 885 |  |  |  | 0 |  | 885 | 0
Return to accrual adjustments (percent) | 4.30% |  |  |  | 0.00% |  | 2.20% | 0.00%
Gain related to consolidation of New Zealand joint venture |  |  |  |  |  |  | 0 | (5,634)
Gain related to consolidation of New Zealand joint venture (percent) |  |  |  |  |  |  | 0.00% | (12.50%)
Reversal of REIT BIG tax payable |  |  |  |  |  |  | 0 | (485)
Reversal of REIT BIG tax payable (percent) |  |  |  |  |  |  | 0.00% | (1.10%)
Other | 0 |  |  |  | (345) |  | (383) | (1,145)
Other (percent) | 0.00% |  |  |  | (4.20%) |  | (0.90%) | (2.60%)
Income tax benefit as reported for continuing operations | $ (11,280) | $ 13,557 | $ 7,712 | [1] | $ (6,808) | $ 5,961 | $ (5,319) | $ (28,750)
Income tax expense as reported (percent) | (54.30%) |  |  |  | (82.70%) |  | (12.90%) | (63.90%)
[1] | Includes the Performance Fibers business that was spun-off on June 27, 2014.

X
- Definition Deferred Tax, Inventory Valuations + References No definition available. + Details
Name: | ryn_DeferredTaxInventoryValuations
Namespace Prefix: | ryn_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Deferred Tax, Inventory Valuations, Percent + References No definition available. + Details
Name: | ryn_DeferredTaxInventoryValuationsPercent
Namespace Prefix: | ryn_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Effective Income Tax Continuing Operations Before Discrete Items + References No definition available. + Details
Name: | ryn_EffectiveIncomeTaxContinuingOperationsBeforeDiscreteItems
Namespace Prefix: | ryn_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition A ratio calculated by dividing the reported amount of income tax expense before discrete items attributable to continuing operations for the period by GAAP-basis pretax income from continuing operations before discrete income items. + References No definition available. + Details
Name: | ryn_EffectiveIncomeTaxRateContinuingOperationsBeforeDiscreteItems
Namespace Prefix: | ryn_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Effective Income Tax Rate Reconciliation, Gain on Foreign Joint Venture + References No definition available. + Details
Name: | ryn_EffectiveIncomeTaxRateReconciliationGainonForeignJointVenture
Namespace Prefix: | ryn_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Effective Income Tax Rate Reconciliation, Gain on Foreign Joint Venture, Percent + References No definition available. + Details
Name: | ryn_EffectiveIncomeTaxRateReconciliationGainonForeignJointVenturePercent
Namespace Prefix: | ryn_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Effective Income Tax Rate Reconciliation, Loss on Early Redemption, Senior Exchangeable Notes, Amount + References No definition available. + Details
Name: | ryn_EffectiveIncomeTaxRateReconciliationLossonEarlyRedemptionSeniorExchangeableNotesAmount
Namespace Prefix: | ryn_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Effective Income Tax Rate Reconciliation, Loss on Early Redemption, Senior Exchangeable Notes, Rate + References No definition available. + Details
Name: | ryn_EffectiveIncomeTaxRateReconciliationLossonEarlyRedemptionSeniorExchangeableNotesRate
Namespace Prefix: | ryn_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Effective Income Tax Rate Reconciliation, Reversal of REIT BIG Tax Payable, Amount + References No definition available. + Details
Name: | ryn_EffectiveIncomeTaxRateReconciliationReversalofREITBIGTaxPayableAmount
Namespace Prefix: | ryn_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Effective Income Tax Rate Reconciliation, Reversal of REIT BIG Tax Payable, Percent + References No definition available. + Details
Name: | ryn_EffectiveIncomeTaxRateReconciliationReversalofREITBIGTaxPayablePercent
Namespace Prefix: | ryn_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Effective Income Tax Rate Reconciliation, Spin-off Related Costs + References No definition available. + Details
Name: | ryn_EffectiveIncomeTaxRateReconciliationSpinoffRelatedCosts
Namespace Prefix: | ryn_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Effective Income Tax Rate Reconciliation, Spin-off Related Costs, Percent + References No definition available. + Details
Name: | ryn_EffectiveIncomeTaxRateReconciliationSpinoffRelatedCostsPercent
Namespace Prefix: | ryn_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Effective Income Tax Rate Reconciliation, Uncertain Tax Positions, Amount + References No definition available. + Details
Name: | ryn_EffectiveIncomeTaxRateReconciliationUncertainTaxPositionsAmount
Namespace Prefix: | ryn_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Effective Income Tax Rate Reconciliation, Uncertain Tax Positions, Percent + References No definition available. + Details
Name: | ryn_EffectiveIncomeTaxRateReconciliationUncertainTaxPositionsPercent
Namespace Prefix: | ryn_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Effective Income Tax Reconciliation, Other Adjustments + References No definition available. + Details
Name: | ryn_EffectiveIncomeTaxReconciliationOtherAdjustments
Namespace Prefix: | ryn_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Effective Income Tax Reconciliation REIT Income Not Subject to Tax + References No definition available. + Details
Name: | ryn_EffectiveIncomeTaxReconciliationREITIncomeNotSubjecttoTax
Namespace Prefix: | ryn_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate attributable to REIT income that is exempt from income taxes under enacted tax laws expressed as a percentage of pretax income. + References No definition available. + Details
Name: | ryn_EffectiveIncomeTaxReconciliationReitIncomeNotSubjectToTaxRate
Namespace Prefix: | ryn_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Effective Income Tax Reconciliation, Return to Accrual Adjustments, Change in Amount + References No definition available. + Details
Name: | ryn_EffectiveIncomeTaxReconciliationReturntoAccrualAdjustmentsChangeinAmount
Namespace Prefix: | ryn_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Effective Income Tax Reconciliation, Return to Accrual Adjustments, Rate + References No definition available. + Details
Name: | ryn_EffectiveIncomeTaxReconciliationReturntoAccrualAdjustmentsRate
Namespace Prefix: | ryn_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Income Tax Reconciliation, Other Reconciling Items Rate The sum of other amounts reflected in the reconciliation of the statutory tax provision (benefit) to the actual tax provision (benefit) expressed as a percentage of pretax income. + References No definition available. + Details
Name: | ryn_IncomeTaxReconciliationOtherReconcilingItemsRate
Namespace Prefix: | ryn_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of current federal tax expense (benefit) pertaining to income (loss) from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 6.I.7) -URI http://asc.fasb.org/extlink&oid=34349781&loc=d3e330036-122817 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Current Tax Expense (or Benefit) -URI http://asc.fasb.org/extlink&oid=6509736 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph h -Article 4 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 6 -Section I -Paragraph Question 1-7 + Details
Name: | us-gaap_CurrentFederalTaxExpenseBenefit
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Percentage of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32698-109319 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)(2)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph h -Subparagraph 2 -Article 4 + Details
Name: | us-gaap_EffectiveIncomeTaxRateContinuingOperations
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of domestic federal statutory tax rate applicable to pretax income (loss). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 6.I) -URI http://asc.fasb.org/extlink&oid=34349781&loc=d3e330036-122817 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32698-109319 + Details
Name: | us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to changes in the valuation allowance for deferred tax assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 6.I) -URI http://asc.fasb.org/extlink&oid=34349781&loc=d3e330036-122817 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32698-109319 + Details
Name: | us-gaap_EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations applicable to statutory income tax expense (benefit) outside of the country of domicile. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 6.I) -URI http://asc.fasb.org/extlink&oid=34349781&loc=d3e330036-122817 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32698-109319 + Details
Name: | us-gaap_EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to other adjustments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 6.I) -URI http://asc.fasb.org/extlink&oid=34349781&loc=d3e330036-122817 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32698-109319 + Details
Name: | us-gaap_EffectiveIncomeTaxRateReconciliationOtherAdjustments
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph h -Article 4 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Income Tax Expense (or Benefit) -URI http://asc.fasb.org/extlink&oid=6515339 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -Subparagraph (a),(b) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 + Details
Name: | us-gaap_IncomeTaxExpenseBenefit
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to foreign income tax expense (benefit). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32698-109319 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph h -Subparagraph 1 -Article 4 + Details
Name: | us-gaap_IncomeTaxReconciliationForeignIncomeTaxRateDifferential
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to tax exempt income, equity in earnings (loss) of an unconsolidated subsidiary, minority noncontrolling interest income (loss), tax holiday, disposition of a business, disposition of an asset, repatriation of foreign earnings, repatriation of foreign earnings jobs creation act of 2004, increase (decrease) in enacted tax rate, prior year income taxes, increase (decrease) in deferred tax asset valuation allowance, and other adjustments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32698-109319 + Details
Name: | us-gaap_IncomeTaxReconciliationOtherReconcilingItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of the change in the period in the valuation allowance for a specified deferred tax asset. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 45 -Paragraph 20 -URI http://asc.fasb.org/extlink&oid=21917399&loc=d3e32123-109318 + Details
Name: | us-gaap_ValuationAllowanceDeferredTaxAssetChangeInAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration