Liabilities for Dispositions and Discontinued Operations

12 Months Ended

Dec. 31, 2016

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 year ended December 31, 2014 follows:

	2014
Balance, January 1		$76,378
Expenditures charged to liabilities	(5,096		)
Increase to liabilities	2,558
Contribution to Rayonier Advanced Materials	(73,840		)
Balance, December 31	—

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 23 — Discontinued Operations.