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Inventory

12 Months Ended

Dec. 31, 2013

INVENTORY

As of December 31, 2013 and 2012, Rayonier’s inventory included the following:



	2013		2012
Finished goods (a)	$	115,270	$	103,568
Work in progress	3,555		4,446
Raw materials	17,661		17,602
Manufacturing and maintenance supplies	2,332		2,350
Total inventory	$	138,818	$	127,966


(a)	Includes $6.3 million and $4.9 million of HBU real estate held for sale at December 31, 2013 and 2012, respectively.

- Definition

The entire disclosure for inventory. This may include, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the major classes of inventory, and the nature of the cost elements included in inventory. If inventory is stated above cost, accrued net losses on firm purchase commitments for inventory and losses resulting from valuing inventory at the lower-of-cost-or-market may also be included. For LIFO inventory, may disclose the amount and basis for determining the excess of replacement or current cost over stated LIFO value and the effects of a LIFO quantities liquidation that impacts net income.

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