XML 147 R92.htm IDEA: XBRL DOCUMENT v2.4.0.8
Income Taxes Summary of Income Tax Contingencies (Details) (USD $)
12 Months Ended 3 Months Ended
Dec. 31, 2013
Dec. 31, 2012
Dec. 31, 2011
Dec. 31, 2013
Increased Domestic Production Deduction due to Inclusion of CBPC Income [Member]
Dec. 31, 2013
Settlement with Taxing Authority [Member]
Sep. 30, 2011
Taxability of the alternative fuel mixture credit
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]            
Beginning balance $ 6,580,000 $ 6,580,000 $ 22,580,000      
Decreases related to prior year tax positions (800,000) 0 (16,000,000) [1]      
Increases related to prior year tax positions 4,767,000 0 0      
Ending balance 10,547,000 6,580,000 6,580,000      
Tax benefit recognized for final examination of uncertain tax position           16,000,000
Unrecognized Tax Benefits Narrative            
Significant Change in Unrecognized Tax Benefits Expected 10,500,000     4,800,000 5,800,000  
Significant Change in Unrecognized Tax Benefits, Nature of Event       The IRS is currently examining the position and a resolution is expected in 2014 positions on the Company’s 2010 tax return, which is expected to be settled in 2014.  
Unrecognized tax benefits that, if recognized, would affect the effective tax rate 6,600,000 2,600,000 2,600,000      
Unrecognized tax benefits that, if recognized, would decrease prepaid tax assets 4,000,000          
Interest expense (benefit) on unrecognized income tax benefits 100,000 200,000 (300,000)      
Unrecognized Tax Benefits, Interest on Income Taxes Accrued $ 500,000 $ 400,000        
[1] During 2011, the Company received a final examination report from the IRS regarding its TRS 2009 tax return. As a result, Rayonier reversed the uncertain tax liability recorded in 2009 relating to the taxability of the AFMC and recognized a $16 million tax benefit in the third quarter of 2011.