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LIABILITIES FOR DISPOSITIONS AND DISCONTINUED OPERATIONS | 9 Months Ended
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Sep. 30, 2014
Liabilities of Disposal Group, Including Discontinued Operation [Abstract] |
LIABILITIES FOR DISPOSITIONS AND DISCONTINUED OPERATIONS | LIABILITIES FOR DISPOSITIONS AND DISCONTINUED OPERATIONS An analysis of the liabilities for dispositions and discontinued operations follows:
| September 30, |  | December 31, |
| 2014 |  | 2013 |
Balance, beginning of period | $ | 76,378 |  |  | $ | 81,695 |  |
Expenditures charged to liabilities | (5,096 | ) |  | (8,570 | ) |
Increase to liabilities | 2,558 |  |  | 3,253 |  |
Contribution to Rayonier Advanced Materials | (73,840 | ) |  | — |  |
Balance, end of period | — |  |  | 76,378 |  |
Less: Current portion | — |  |  | (6,835 | ) |
Non-current portion | $ | — |  |  | $ | 69,543 |  |
In connection with the spin-off of the Performance Fibers business, all prior dispositions and discontinued operations were contributed to Rayonier Advanced Materials. As part of the separation agreement, Rayonier has been indemnified, released and discharged from any liability related to these sites. For additional information on the Performance Fibers spin-off, see Note 2 — Discontinued Operations.

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- Definition The entire disclosure for environmental loss contingencies, such as presence of hazardous waste, relevant information from reports issued by regulators, and estimated costs to achieve compliance with regulatory requirements. This element may be used for all of an entity's disclosures about environmental loss contingencies. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 450 -SubTopic 20 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.Y.Q2) -URI http://asc.fasb.org/extlink&oid=27011672&loc=d3e149879-122751 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 410 -SubTopic 30 -Section 50 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=6393242&loc=d3e13328-110859 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 410 -SubTopic 30 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6393242&loc=d3e13185-110859 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 410 -SubTopic 30 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6393242&loc=d3e13296-110859 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 410 -SubTopic 30 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=6393242&loc=d3e13237-110859 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 5 -Section Y + Details
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