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Liabilities for Dispositions and Discontinued Operations
12 Months Ended
Dec. 31, 2015
Disposal Group, Including Discontinued Operation, Liabilities [Abstract]  
Liabilities for Dispositions and Discontinued Operations
LIABILITIES FOR DISPOSITIONS AND DISCONTINUED OPERATIONS
An analysis of activity in the liabilities for dispositions and discontinued operations for the two years ended December 31, 2014 follows:
 
2014
 
2013
Balance, January 1

$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, December 31

 
76,378

Less: Current portion

 
(6,835
)
Non-current portion

 

$69,543


In connection with the spin-off of the Performance Fibers business, all remaining liabilities associated with prior dispositions and discontinued operations were assumed by 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 21Discontinued Operations.