INCOME TAXES (Tables)

6 Months Ended

Jun. 30, 2014

Income Tax Disclosure [Abstract]

Schedule of Effective Income Tax Rate Reconciliation

The tables below reconcile the U.S. statutory rate to the Company’s effective tax rate for each period presented:

	Three Months Ended June 30,
	2014					2013
	(Restated)			(Restated)
Income tax expense at federal statutory rate	$	6,153		35.0	%	$	8,289		35.0	%
REIT income and taxable losses	(5,625		)	(32.0	)	(20,001		)	(84.4	)
Reverse loss on FMV of exchangeable notes	—			—		828			3.5
Foreign operations	(728		)	(4.1	)	458			1.9
Non-deductible real estate losses	590			3.4		—			—
Other	119			0.6		115			0.5
Income tax expense (benefit) before discrete items	509			2.9	%	(10,311		)	(43.5	)%
CBPC valuation allowance	15,574			88.7		—			—
Spin-off related costs	797			4.5		—			—
Deferred tax inventory valuations	(3,293		)	(18.7	)	—			—
Gain related to consolidation of New Zealand joint venture	—			—		(5,636		)	(23.8	)
Other	(31		)	(0.3	)	—			—
Income tax expense (benefit) as reported for continuing operations	$	13,556		77.1	%	$	(15,947	)	(67.3	)%

	Six Months Ended June 30,
	2014					2013
	(Restated)			(Restated)
Income tax expense at federal statutory rate	$	7,112		35.0	%	$	12,851		35.0	%
REIT income and taxable losses	(13,823		)	(69.3	)	(31,324		)	(85.3	)
Foreign operations	(841		)	(0.3	)	1,517			4.1
Non-deductible real estate losses	681			1.2		—			—
Reverse loss on FMV of exchangeable notes	—			—		1,284			3.5
Other	138			0.3		(151		)	(0.4	)
Income tax benefit before discrete items	(6,733		)	(33.1	)%	(15,823		)	(43.1	)%
CBPC valuation allowance	15,574			76.6		—			—
Spin-off related costs	797			3.9		—			—
Deferred tax inventory valuations	(3,293		)	(16.2	)	—			—
Gain related to consolidation of New Zealand joint venture	—			—		(5,636		)	(15.3	)
Other	(384		)	(1.9	)	(483		)	(1.4	)
Income tax expense (benefit) as reported for continuing operations	$	5,961		29.3	%	$	(21,942	)	(59.8	)%