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ACCUMULATED OTHER COMPREHENSIVE INCOME (Tables) | 9 Months Ended
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Sep. 30, 2014
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract] |
Schedule of Accumulated Other Comprehensive Income (Loss) | The following table summarizes the changes in AOCI by component for the nine months ended September 30, 2014. All amounts are presented net of tax and exclude portions attributable to noncontrolling interest.
| Foreign currency translation gains |  | New Zealand joint venture cash flow hedges |  | Unrecognized components of employee benefit plans |  | Total
Balance as of December 31, 2013 | $ | 36,914 |  |  | $ | (342 | ) |  | $ | (82,711 | ) |  | $ | (46,139 | )
Other comprehensive income before reclassifications | (11,770 | ) |  | 172 |  |  | 57,770 |  | (a) | 46,172 |
Amounts reclassified from accumulated other comprehensive income | — |  |  | (1,929 | ) |  | 5,465 |  | (b) | 3,536 |
Net other comprehensive income | (11,770 | ) |  | (1,757 | ) |  | 63,235 |  |  | 49,708 |
Balance as of September 30, 2014 | $ | 25,144 |  |  | $ | (2,099 | ) |  | $ | (19,476 | ) |  | $ | 3,569 |
(a) | Reflects $78 million, net of taxes, of additional losses transferred to Rayonier Advanced Materials Pension Plans offset by $20 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.
(b) | This accumulated other comprehensive income component is comprised of $4 million in the computation of net periodic pension cost and $1 million of deferred tax asset related to the revaluation and transfer of liabilities as a result of the spin-off.
Reclassification out of Accumulated Other Comprehensive Income | The following table presents details of the amounts reclassified in their entirety from AOCI for the nine months ended September 30, 2014:
Details about accumulated other comprehensive income components |  | Amount reclassified from accumulated other comprehensive income |  | Affected line item in the income statement
Realized gain on foreign currency exchange contracts |  | $ | (3,194 | ) |  | Other operating income, net
Realized gain on foreign currency option contracts |  | (1,058 | ) |  | Other operating income, net
Noncontrolling interest |  | 1,488 |  |  | Comprehensive loss (income) attributable to noncontrolling interest
Income tax expense on gain from foreign currency contracts |  | 835 |  |  | Income tax benefit
Net gain on cash flow hedges reclassified from accumulated other comprehensive income |  | (1,929 | ) |  |
Income tax expense on pension plan contributed to Rayonier Advanced Materials |  | 843 |  |  | Income tax benefit
Net gain reclassified from accumulated other comprehensive income |  | $ | (1,086 | ) |  |

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- Definition Tabular disclosure of information about items reclassified out of accumulated other comprehensive income (loss). + References No definition available. + Details
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- Definition Tabular disclosure of the components of accumulated other comprehensive income (loss). + 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 + Details
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