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DISCONTINUED OPERATIONS (Tables) | 9 Months Ended
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Sep. 30, 2014
Discontinued Operations and Disposal Groups [Abstract] |
Schedule of Disposal Groups, Including Discontinued Operations, Income Statement, Balance Sheet and Additional Disclosures | The following table summarizes the operating results of the Company's discontinued operations related to the Performance Fibers spin-off for the three and nine months ended September 30, 2014 and 2013, as presented in "Income from discontinued operations, net" in the Consolidated Statements of Income and Comprehensive Income:
| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2014 |  | 2013 |  | 2014 |  | 2013
Sales | $ | — |  |  | $ | 225,523 |  |  | $ | 456,180 |  |  | $ | 766,377 |
Cost of sales and other | — |  |  | (162,515 | ) |  | (368,868 | ) |  | (529,098 | )
Transaction expenses | — |  |  | (1,368 | ) |  | (22,989 | ) |  | (1,512 | )
Income from discontinued operations before income taxes | — |  |  | 61,640 |  |  | 64,323 |  |  | 235,767 |
Income tax expense | — |  |  | (18,313 | ) |  | (21,231 | ) |  | (59,950 | )
Income from discontinued operations, net | $ | — |  |  | $ | 43,327 |  |  | $ | 43,092 |  |  | $ | 175,817 |
The following table reconciles the operating results of both the Performance Fibers and Wood Products discontinued operations, as presented in “Income from discontinued operations, net” on the Consolidated Statements of Income and Comprehensive Income:
| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2014 |  | 2013 |  | 2014 |  | 2013
Performance Fibers income from discontinued operations, net | $ | — |  |  | $ | 43,327 |  |  | $ | 43,092 |  |  | $ | 175,817 |
Wood Products income from discontinued operations, net | — |  |  | — |  |  | — |  |  | 44,477 |
Income from discontinued operations, net | $ | — |  |  | $ | 43,327 |  |  | $ | 43,092 |  |  | $ | 220,294 |
The following table summarizes the operating results of the Company’s Wood Products discontinued operations and the related gain for the nine months ended September 30, 2013, as presented in “Income from discontinued operations, net” on the Consolidated Statements of Income and Comprehensive Income:
| Nine Months Ended
| September 30, 2013
Sales | $ | 16,968 |
Cost of sales and other | (14,258 | )
Gain on sale of discontinued operations | 64,040 |
Income from discontinued operations before income taxes | 66,750 |
Income tax expense | (22,273 | )
Income from discontinued operations, net | $ | 44,477 |
Schedule of Interest Expense Allocated to Discontinued Operations | The following table summarizes the interest expense allocated to discontinued operations for the three and nine months ended September 30, 2014 and 2013:
| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2014 |  | 2013 |  | 2014 |  | 2013
Interest expense allocated to the Performance Fibers business | $ | — |  |  | $ | (2,489 | ) |  | $ | (4,205 | ) |  | $ | (6,286 | )
Schedule of Disposal Groups, Depreciation, Amortization, and Capital Expenditures | The following table summarizes the depreciation, amortization and capital expenditures of the Company's discontinued operations related to the Performance Fibers business:
| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2014 |  | 2013 |  | 2014 |  | 2013
Depreciation and amortization | $ | — |  |  | $ | 22,340 |  |  | $ | 37,985 |  |  | $ | 51,142 |
Capital expenditures | — |  |  | 11,357 |  |  | 46,336 |  |  | 81,540 |
Jesup mill cellulose specialties expansion | — |  |  | 37,207 |  |  | — |  |  | 137,392 |
Schedule of Major Classes of Performance Fibers Assets and Liabilities | The major classes of Performance Fibers assets and liabilities included in the spin-off are as follows:
| June 27, 2014
Accounts receivable, net | $ | 66,050 |
Inventory | 121,705 |
Prepaid and other current assets | 70,092 |
Property, plant and equipment, net | 862,487 |
Other assets | 103,400 |
Total assets | 1,223,734 |
Accounts payable | 65,522 |
Other current liabilities | 51,006 |
Long-Term debt | 950,000 |
Non-current environmental liabilities | 66,434 |
Pension and other postretirement benefits | 102,633 |
Other non-current liabilities | 7,269 |
Deficit | (19,130 | )
Total liabilities and equity | $ | 1,223,734 |
Schedule of Elimination of Intercompany Hardwood Purchases | Prior to the spin-off, hardwood purchases were intercompany transactions eliminated in consolidation as follows:
| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2014 |  | 2013 |  | 2014 |  | 2013
Hardwood purchases | $ | — |  |  | $ | 108 |  |  | $ | 3,935 |  |  | $ | 458 |

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- Definition Tabular disclosure of disposal groups, which may include the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the classification and carrying value of the assets and liabilities comprising the disposal group, and the segment in which the disposal group was reported. Also may include the amount of adjustments to amounts previously reported in discontinued operations such as resolution of contingencies arising from the disposal transaction or the operations of the component prior to disposal. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1361-107760 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e957-107759 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1510-107760 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 45 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=8077374&loc=d3e2443-110228 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1474-107760 + Details
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