XML 23 R14.htm IDEA: XBRL DOCUMENT
v3.26.1

Summary of Significant Accounting Policies (Policies) - EBP 100 | 12 Months Ended
--- | ---
Dec. 31, 2025
EBP, Accounting Policy [Line Items] |
Basis of Accounting | Basis of Accounting The accompanying financial statements of the Plan are prepared under the accrual method of accounting.
Use of Estimates | Use of Estimates The preparation of the financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make certain estimates and assumptions that affect the reported amounts of net assets available for benefits and changes therein. Actual results could differ from those estimates.
Investment Valuation and Income Recognition | Investment Valuation and Income Recognition The Plan’s investments are stated at fair value, with the exception of fully benefit-responsive investment contracts. See Note 3 — Fair Value Measurements for additional information. The Plan previously held the MassMutual GIA as its stable value investment option. Fully benefit-responsive investment contracts, such as those held in the MassMutual GIA, are reported at contract value pursuant to Accounting Standards Update (“ASU”) No. 2015-12. Contract value (generally equal to historical cost plus accrued interest) is the relevant measure for fully benefit-responsive investment contracts because it represents the amount participants would receive if they were to initiate permitted transactions under the terms of the Plan. As required by the accounting standards update, all Plan investments in such contracts are presented at contract value in the Statements of Net Assets Available for Benefits. The MassMutual GIA was replaced with the Putnam Stable Value Fund (a common collective trust fund) as an investment option for participants in 2021, and the Putnam Stable Value Fund was replaced with the Flexpath Stable Value Fund (a common collective trust fund) in 2022. An immaterial amount of forfeitures were still held in the MassMutual GIA as of December 31, 2025 and 2024. Certain events limit the ability of the Plan to transact at contract value with the issuer. Such events include the following: (i) amendments to the plan documents (including complete or partial plan termination); (ii) breach of contract; or (iii) the failure of the trust to qualify for exemption from federal income taxes or any required prohibited transaction exemption under ERISA. The Plan Administrator does not believe the occurrence of any such event is probable. Purchases and sales of securities are recorded on a trade-date basis. Interest income and dividends are recorded on an accrual basis. Net appreciation (depreciation) includes the Plan's gains and losses on investments bought and sold as well as held during the year.
Contributions | Contributions Contributions from Plan participants and the matching contributions from the Company are recorded in the year in which participant compensation is earned.
Notes Receivable from Participants | Notes Receivable from Participants Participant loans are recorded as “Notes receivable from participants” and measured at their unpaid principal balance plus any accrued but unpaid interest in the Statements of Net Assets Available for Benefits as of December 31, 2025 and 2024.
Risks and Uncertainties | Risks and Uncertainties The Plan invests in various investment securities. Investment securities are exposed to various risks such as interest rate, market, and credit risks. Due to the level of risk associated with certain investment securities, it is at least reasonably possible that changes in the values of investment securities will occur in the near term and that such changes could materially affect participants’ account balances and the amounts reported in the Statements of Net Assets Available for Benefits.
Payment of Benefits | Payment of Benefits Benefits are recorded when paid.
Operating Expenses | Operating Expenses Certain expenses of maintaining the Plan are paid by the Sponsor. Fees charged by the individual funds and participant specific expenses are deducted from the participant’s balance and included within “Net appreciation in fair value of investments” in the Statement of Changes in Net Assets Available for Benefits.
Subsequent Events | Subsequent Events The Plan has evaluated events and transactions that occurred after the balance sheet date but before the financial statements were issued. Except as noted below, no events occurred that warranted disclosure. Effective January 30, 2026, the Plan sponsor completed a merger with PotlatchDeltic Corporation. As of the date these financial statements were issued, no determination has been made regarding the potential combination of the Plan with any defined contribution plan sponsored or maintained by PotlatchDeltic Corporation. Management is evaluating any anticipated plan merger, and estimated impacts cannot be reasonably estimated at this time.

X
- Definition Disclosure of accounting policy for risk and uncertainty of employee stock purchase, saving, or similar plan (employee benefit plan (EBP)). Includes, but is not limited to, concentration risk. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 21 -Subparagraph (c)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482907/825-10-50-21 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 21 -Subparagraph (d)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482907/825-10-50-21 + Details
Name: | us-gaap-ebp_EbpRiskAndUncertaintyPolicyTextBlock
Namespace Prefix: | us-gaap-ebp_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 962 -SubTopic 205 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6A-02) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477804/962-205-S99-1 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 962 -SubTopic 235 -Name Accounting Standards Codification -Section S50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479143/962-235-S50-1 + Details
Name: | us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems
Namespace Prefix: | us-gaap-ebp_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of accounting policy for basis of accounting used to prepare financial statements of employee stock purchase, saving, or similar plan (employee benefit plan (EBP)). + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 962 -SubTopic 205 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6A-02) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477804/962-205-S99-1 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 962 -SubTopic 235 -Name Accounting Standards Codification -Section S50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479143/962-235-S50-1 + Details
Name: | us-gaap-ebp_EmployeeBenefitPlanBasisOfAccountingPolicyTextBlock
Namespace Prefix: | us-gaap-ebp_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of accounting policy for determining contribution to employee stock purchase, saving, or similar plan (employee benefit plan (EBP)). Includes, but is not limited to, basis for determining employer contribution and method of determining participant contribution. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 962 -SubTopic 205 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478416/962-205-50-1 + Details
Name: | us-gaap-ebp_EmployeeBenefitPlanContributionPolicyTextBlock
Namespace Prefix: | us-gaap-ebp_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of accounting policy for expense incurred by employee stock purchase, saving, or similar plan (employee benefit plan (EBP)). + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 962 -SubTopic 325 -Name Accounting Standards Codification -Section 55 -Paragraph 17 -Publisher FASB -URI https://asc.fasb.org/1943274/2147478873/962-325-55-17 + Details
Name: | us-gaap-ebp_EmployeeBenefitPlanExpensePolicyTextBlock
Namespace Prefix: | us-gaap-ebp_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of accounting policy for investment held by employee stock purchase, saving, or similar plan (employee benefit plan (EBP)). + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 962 -SubTopic 325 -Name Accounting Standards Codification -Section 55 -Paragraph 17 -Publisher FASB -URI https://asc.fasb.org/1943274/2147478873/962-325-55-17 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 962 -SubTopic 325 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477783/962-325-50-1 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 962 -SubTopic 325 -Name Accounting Standards Codification -Section 50 -Paragraph 2A -Publisher FASB -URI https://asc.fasb.org/1943274/2147477783/962-325-50-2A Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 962 -SubTopic 325 -Name Accounting Standards Codification -Section 35 -Paragraph 1B -Publisher FASB -URI https://asc.fasb.org/1943274/2147478844/962-325-35-1B + Details
Name: | us-gaap-ebp_EmployeeBenefitPlanInvestmentPolicyTextBlock
Namespace Prefix: | us-gaap-ebp_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of accounting policy for note receivable from participant in employee stock purchase, saving, or similar plan (employee benefit plan (EBP)). + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 962 -SubTopic 325 -Name Accounting Standards Codification -Section 55 -Paragraph 17 -Publisher FASB -URI https://asc.fasb.org/1943274/2147478873/962-325-55-17 + Details
Name: | us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantPolicyTextBlock
Namespace Prefix: | us-gaap-ebp_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of accounting policy for payment of benefit to participant in employee stock purchase, saving, or similar plan (employee benefit plan (EBP)). + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 962 -SubTopic 325 -Name Accounting Standards Codification -Section 55 -Paragraph 17 -Publisher FASB -URI https://asc.fasb.org/1943274/2147478873/962-325-55-17 + Details
Name: | us-gaap-ebp_EmployeeBenefitPlanPaymentToParticipantPolicyTextBlock
Namespace Prefix: | us-gaap-ebp_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of accounting policy for reporting subsequent event in financial statement of employee stock purchase, saving, or similar plan (employee benefit plan (EBP)). + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 962 -SubTopic 325 -Name Accounting Standards Codification -Section 55 -Paragraph 17 -Publisher FASB -URI https://asc.fasb.org/1943274/2147478873/962-325-55-17 + Details
Name: | us-gaap-ebp_EmployeeBenefitPlanSubsequentEventPolicyTextBlock
Namespace Prefix: | us-gaap-ebp_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of accounting policy for use of estimate in preparation of financial statement of employee stock purchase, saving, or similar plan (employee benefit plan (EBP)). + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 962 -SubTopic 325 -Name Accounting Standards Codification -Section 55 -Paragraph 17 -Publisher FASB -URI https://asc.fasb.org/1943274/2147478873/962-325-55-17 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 275 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482861/275-10-50-1 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 275 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482861/275-10-50-1 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 275 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482861/275-10-50-4 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 275 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482861/275-10-50-11 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 275 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482861/275-10-50-11 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 275 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482861/275-10-50-12 + Details
Name: | us-gaap-ebp_EmployeeBenefitPlanUseOfEstimatePolicyTextBlock
Namespace Prefix: | us-gaap-ebp_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | dei_LegalEntityAxis=ryn_EBP100Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |