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LIABILITIES FOR DISPOSITIONS AND DISCONTINUED OPERATIONS
 6 Months Ended
Jun. 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:
 
June 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.