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Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2011	Oct. 19, 2011
Document and Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2011
Document Fiscal Year Focus	2011
Document Fiscal Period Focus	Q3
Trading Symbol	RYN
Entity Registrant Name	RAYONIER INC.
Entity Central Index key	0000052827
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		121,829,444

Condensed Consolidated Statements of Income and Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010
SALES	$ 385,091	$ 377,515	$ 1,100,218	$ 999,925
Costs and Expenses
Cost of sales	266,184	269,203	786,467	744,996
Selling and general expenses	15,762	17,125	48,187	49,264
Other operating income, net	(4,171)	(792)	(5,580)	(6,620)
Costs and Expenses, Total	277,775	285,536	829,074	787,640
Equity in income of New Zealand joint venture	994	103	3,817	634
OPERATING INCOME BEFORE GAIN ON SALE OF A PORTION OF THE INTEREST IN THE NEW ZEALAND JOINT VENTURE	108,310	92,082	274,961	212,919
Gain on sale of a portion of the interest in the New Zealand joint venture	0	0	0	12,367
OPERATING INCOME	108,310	92,082	274,961	225,286
Interest expense	(12,356)	(12,943)	(38,300)	(37,680)
Interest and miscellaneous income, net	331	345	935	943
INCOME BEFORE INCOME TAXES	96,285	79,484	237,596	188,549
Income tax benefit (expense)	8,624	(16,580)	(17,822)	(30,134)
NET INCOME	104,909	62,904	219,774	158,415
OTHER COMPREHENSIVE INCOME (LOSS)
Foreign currency translation adjustment	3,584	3,198	11,314	(64)
Joint venture cash flow hedges	(630)	(104)	(498)	922
Amortization of pension and postretirement benefit costs, net of income tax expense (benefit) of $1,017 and $661, and $2,871 and ($1,705)	2,261	1,210	6,449	5,849
COMPREHENSIVE INCOME	$ 110,124	$ 67,208	$ 237,039	$ 165,122
EARNINGS PER COMMON SHARE (NOTE 2)
Basic earnings per share	$ 0.86	$ 0.52	$ 1.81	$ 1.32
Diluted earnings per share	0.84	0.51	1.75	1.30
Dividends per share	$ 0.40	$ 0.33	$ 1.12	$ 1.00

Condensed Consolidated Statements of Income and Comprehensive Income Parenthetical - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010
Amortization of pension and postretirement benefit costs, income tax expense (benefit)	$ 1,017	$ 661	$ 2,871	$ (1,705)

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2011	Dec. 31, 2010
CURRENT ASSETS
Cash and cash equivalents	$ 362,285	$ 349,463
Accounts receivable, less allowance for doubtful accounts of $388 and $387	106,937	82,640
Inventory
Finished goods	87,301	84,013
Work in progress	8,353	6,041
Raw materials	16,170	17,517
Manufacturing and maintenance supplies	2,290	2,464
Total Inventory	114,114	110,035
Income tax receivable	1,624	21,734
Prepaid and other current assets	63,458	45,314
Total current assets	648,418	609,186
TIMBER AND TIMBERLANDS, NET OF DEPLETION AND AMORTIZATION	1,192,356	1,137,931
PROPERTY, PLANT AND EQUIPMENT
Land	26,345	24,776
Buildings	131,406	129,913
Machinery and equipment	1,343,931	1,318,055
Construction in progress	63,405	33,920
Total property, plant and equipment, gross	1,565,087	1,506,664
Less—accumulated depreciation	(1,144,479)	(1,121,360)
Total property, plant and equipment, net	420,608	385,304
INVESTMENT IN JOINT VENTURE (NOTE 5)	80,281	68,483
OTHER ASSETS	153,058	162,749
Total Assets	2,494,721	2,363,653
CURRENT LIABILITIES
Accounts payable	68,495	57,985
Current maturities of long-term debt	116,167	93,057
Accrued taxes	22,894	10,337
Accrued payroll and benefits	24,719	25,466
Accrued interest	11,942	6,206
Accrued customer incentives	9,265	9,759
Other current liabilities	35,637	30,638
Current liabilities for dispositions and discontinued operations (Note 10)	11,090	11,500
Total current liabilities	300,209	244,948
LONG-TERM DEBT	658,464	675,103
NON-CURRENT LIABILITIES FOR DISPOSITIONS AND DISCONTINUED OPERATIONS (Note 10)	75,213	81,660
PENSION AND OTHER POSTRETIREMENT BENEFITS (Note 12)	65,512	66,335
OTHER NON-CURRENT LIABILITIES	27,292	44,025
COMMITMENTS AND CONTINGENCIES (Note 9 and 11)
SHAREHOLDERS’ EQUITY
Common Shares, 240,000,000 shares authorized, 121,827,626 and 121,023,140 shares issued and outstanding	619,965	602,882
Retained earnings	799,159	717,058
Accumulated other comprehensive loss	(51,093)	(68,358)
Total Shareholders' Equity	1,368,031	1,251,582
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$ 2,494,721	$ 2,363,653

Condensed Consoldiated Balance Sheets Parenthetical - USD ($) $ in Thousands	Sep. 30, 2011	Dec. 31, 2010
Current Assets:
Accounts receivable, allowance for doubtful accounts	$ 388	$ 387
Shareholders' Equity:
Common shares, shares authorized	240,000,000	240,000,000
Common shares, shares issued	121,827,626	121,023,140
Common shares, shares outstanding	121,827,626	121,023,140

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2011	Sep. 30, 2010
OPERATING ACTIVITIES
Net Income	$ 219,774	$ 158,415
Adjustments to reconcile net income to cash provided by operating activities:
Depreciation, depletion and amortization	101,758	115,687
Non-cash cost of real estate sold	3,108	6,531
Stock-based incentive compensation expense	11,793	11,610
Gain on sale of a portion of interest in the New Zealand joint venture	0	(11,545)
Amortization of convertible debt discount	6,471	6,103
Deferred income taxes	(5,967)	14,871
Excess tax benefits on stock-based compensation	(4,951)	(5,071)
Other	9,094	4,571
Changes in operating assets and liabilities:
Receivables	(24,071)	(10,756)
Inventories	(8,435)	(3,481)
Accounts payable	6,346	(8,993)
Income tax receivable	20,110	190,997
Other current assets	(11,244)	(6,032)
Accrued liabilities	26,990	16,476
Other assets	1,168	629
Other non-current liabilities	(18,759)	(321)
Expenditures for dispositions and discontinued operations	(6,915)	(6,484)
CASH PROVIDED BY OPERATING ACTIVITIES	326,270	473,207
INVESTING ACTIVITIES
Capital expenditures	(87,156)	(95,614)
Purchase of timberlands	(94,162)	0
Jesup mill cellulose specialties expansion	(14,567)	0
Change in restricted cash	8,323	(13,209)
Other	7,021	6,211
CASH USED FOR INVESTING ACTIVITIES	(180,541)	(102,612)
FINANCING ACTIVITIES
Issuance of debt	180,000	157,000
Repayment of debt	(180,000)	(96,650)
Dividends paid	(136,563)	(120,156)
Proceeds from the issuance of common shares	8,248	21,532
Excess tax benefits on stock-based compensation	4,951	5,071
Debt issuance costs	(2,027)	(537)
Repurchase of common shares	(7,909)	(6,028)
CASH USED FOR FINANCING ACTIVITIES	(133,300)	(39,768)
EFFECT OF EXCHANGE RATE CHANGES ON CASH	393	(126)
CASH AND CASH EQUIVALENTS
Change in cash and cash equivalents	12,822	330,701
Balance, beginning of year	349,463	74,964
Balance, end of period	362,285	405,665
Cash paid during the period:
Interest	23,706	24,499
Income taxes	4,992	4,538
Non-cash investing activity:
Capital assets purchased on account	$ 16,504	$ 9,800

Basis Of Presentation And New Accounting Pronouncements

9 Months Ended

Sep. 30, 2011

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]


1.	BASIS OF PRESENTATION AND NEW ACCOUNTING PRONOUNCEMENTS

Basis of Presentation

The unaudited condensed consolidated financial statements and notes thereto of Rayonier Inc. and its subsidiaries ("Rayonier" or "the Company") have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and in accordance with the rules and regulations of the Securities and Exchange Commission ("SEC"). Accordingly, certain information in the financial statements of the Company's Annual Report on Form 10-K has been condensed. In the opinion of management, these financial statements and notes reflect all adjustments necessary for a fair presentation of the results of operations, financial position and cash flows for the periods presented. These statements and notes should be read in conjunction with the financial statements and supplementary data included in the Company's Annual Report on Form 10-K for the year ended December 31, 2010, as filed with the SEC.

Subsequent Events

The Company evaluated events and transactions that occurred after the balance sheet date but before financial statements were issued, and no subsequent events were identified that warranted disclosure.

New or Recently Adopted Accounting Pronouncements

In June 2011, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update No. 2011-05, Presentation of Comprehensive Income. This standard eliminates the current option to report other comprehensive income and its components in the statement of changes in equity. An entity can elect to present items of net income and other comprehensive income in one continuous statement - referred to as the statement of comprehensive income - or in two separate, but consecutive, statements. Each component of net income and each component of other comprehensive income, together with totals for comprehensive income and its two parts - net income and other comprehensive income, would need to be displayed under either alternative. The statements would need to be presented with equal prominence as the other primary financial statements. The standard is effective for Rayonier's first quarter 2012 filing. Since Rayonier reports a condensed consolidated statement of income and comprehensive income as its first financial statement each quarter, this new guidance will have no effect.

Earnings Per Common Share

9 Months Ended

Sep. 30, 2011

Earnings Per Share [Abstract]

Earnings Per Share [Text Block]


2.	EARNINGS PER COMMON SHARE

On July 22, 2011, the Board of Directors authorized a three-for-two stock split in the form of a stock dividend. The additional shares were distributed on August 24, 2011 to shareholders of record on August 10, 2011. The impact of the stock split is reflected for all periods presented in the following table which provides details of the calculations of basic and diluted earnings per common share:



	Three Months Ended September 30,				Nine Months Ended September 30,
	2011		2010		2011		2010
Net income	$	104,909	$	62,904	$	219,774	$	158,415

Shares used for determining basic earnings per common share	121,790,059		120,394,172		121,665,644		120,057,048
Dilutive effect of:
Stock options	689,643		579,611		716,095		575,294
Performance and restricted shares	1,179,047		1,232,342		1,121,909		1,144,926
Assumed conversion of Senior Exchangeable Notes (a)	1,823,600		—		1,883,270		—
Assumed conversion of warrants	117,260		—		143,182		—
Shares used for determining diluted earnings per common share	125,599,609		122,206,125		125,530,100		121,777,268

Basic earnings per common share	$	0.86	$	0.52	$	1.81	$	1.32

Diluted earnings per common share	$	0.84	$	0.51	$	1.75	$	1.30



	Three Months Ended September 30,		Nine Months Ended September 30,
	2011	2010	2011	2010
Anti-dilutive shares excluded from the computations of
diluted earnings per share:
Stock options, performance and restricted shares	142,135	179,119	198,594	769,699
Assumed conversion of exchangeable note hedges (a)	1,823,600	—	1,883,270	—
Total	1,965,735	179,119	2,081,864	769,699

(a) Upon maturity of the Senior Exchangeable Notes (the "Notes"), Rayonier will not issue additional shares for the Notes due to the offsetting exchangeable note hedges (the "hedges"). However, accounting guidance under Accounting Standards Codification 260, Earnings Per Share requires the assumed conversion of the Notes to be included in dilutive shares, while the assumed conversion of the hedges are excluded since they are anti-dilutive. For additional information on the potential dilutive impact of the Senior Exchangeable Notes, warrants and exchangeable note hedges, see Note 11 - Debt in the 2010 Annual Report on Form 10-K.

Income Taxes

9 Months Ended

Sep. 30, 2011

Income Tax Disclosure [Abstract]

Income Tax Disclosure [Text Block]


3.	INCOME TAXES

Rayonier is a real estate investment trust ("REIT"). In general, only the taxable REIT subsidiaries, whose businesses include the Company's non-REIT qualified activities, are subject to corporate income taxes. However, the Company is subject to U.S. federal corporate income tax on built-in gains (the excess of fair market value over tax basis for property held upon REIT election at January 1, 2004) on taxable sales of such property during calendar years 2004 through 2013 (for 2011 the tax rate is zero). Accordingly, the provision for corporate income taxes relates principally to current and deferred taxes on taxable REIT subsidiaries' income and certain property sales.

Unrecognized Tax Benefits

During the third quarter of 2011, the Company received a final examination report from the U.S. Internal Revenue Service ("IRS") regarding its Rayonier TRS Holdings Inc. ("TRS") 2009 tax return. As a result, Rayonier reversed the uncertain tax liability recorded in 2009 relating to the taxability of the alternative fuel mixture credit ("AFMC") and recognized a $16 million tax benefit in the third quarter of 2011.

Cellulosic Biofuel Producer Credit

The IRS allowed two credits for taxpayers that produced and used an alternative fuel in the operation of their business through December 31, 2009. In the second quarter of 2011, management approved an exchange of alternative fuel (black liquor) gallons previously claimed under the AFMC for the cellulosic biofuel producer credit ("CBPC"). The net tax benefits from the exchange for the three and nine months ended September 30, 2011 were $2.0 million and $6.1 million, respectively.

For additional information, see Note 3 - Alternative Fuel Mixture Credit ("AFMC") and Cellulosic Biofuel Producer Credit ("CBPC") and Note 8 - Income Taxes in the Company's Annual Report on Form 10-K for the year ended December 31, 2010.

Effective Tax Rate

The Company's effective tax rate is below the 35 percent U.S. statutory tax rate primarily due to tax benefits associated with being a REIT. The effective tax rate for the quarter was a 9.0 percent benefit compared to a 20.9 percent expense in the prior year period. Year-to-date, the 2011 effective tax rate was a 7.5 percent expense compared to a 16.0 percent expense in 2010. The 2011 periods benefited from the reversal of the reserve related to the taxability of the AFMC, the exchange for the CBPC and a $9.3 million benefit associated with the structuring of a transfer of higher and better use properties to a taxable REIT subsidiary from the REIT.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph h
-Article 4

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 136, 172
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 43, 44, 45, 46, 47, 48, 49
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
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-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319

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-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(h))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
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-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319

+ Details

Restricted Deposits

9 Months Ended

Sep. 30, 2011

Restricted Cash and Investments [Abstract]

Restricted Assets Disclosure [Text Block]


4.	RESTRICTED DEPOSITS

In order to qualify for like-kind exchange ("LKE") treatment, the proceeds from real estate sales must be deposited with a third-party intermediary. These proceeds are accounted for as restricted cash until a suitable replacement property is acquired. In the event that the LKE purchases are not completed, the proceeds are returned to the Company after 180 days and reclassified as available cash. As of September 30, 2011 and December 31, 2010, the Company had $0 and $8.3 million, respectively, of proceeds from real estate sales classified as restricted cash in Other Assets, which were deposited with an LKE intermediary.

Joint Venture Investment

9 Months Ended

Sep. 30, 2011

Investments in and Advance to Affiliates, Subsidiaries, Associates, and Joint Ventures [Abstract]

Equity Method Investments Disclosure [Text Block]


5.	JOINT VENTURE INVESTMENT

The Company holds a 26 percent interest in Matariki Forestry Group ("Matariki"), a joint venture ("JV") that owns or leases approximately 0.3 million acres of New Zealand timberlands. In addition to the investment, Rayonier New Zealand Limited, a wholly-owned subsidiary of Rayonier Inc., serves as the manager of the JV forests and operates a log trading business.

In February 2010, the JV sold a 35 percent interest to a new investor for NZ$167 million. Matariki issued new shares to the investor and used all the proceeds to pay down a portion of its outstanding NZ$367 million debt. Upon closing, Rayonier's ownership interest in Matariki declined from 40 percent to 26 percent. As a result of this transaction, results for the nine months ended September 30, 2010 include a gain of $11.5 million, net of $0.9 million in tax, or $0.09 per diluted share.

- Definition

The entire disclosure for equity investment, or group of investments, for which combined disclosure is appropriate, including: (a) the name of each investee and percentage of ownership of common stock, (b) accounting policies for investments in common stock, (c) difference between the amount at which the investment is carried and the amount of underlying equity in net assets and the accounting treatment of the difference, (d) the total fair value of each identified investment for which a market value is available, (e) summarized information as to assets, liabilities, and results of operations of the investees (for investments in unconsolidated subsidiaries, common stock of joint ventures, or other investments using the equity method), and (f) material effects of possible conversions, exercises, or contingent issuances of the investee. Other disclosures include (a) the names of any investee in which the investor owns 20 percent or more of the voting stock and investment is not accounted for using the equity method, and the reasons why not, and (b) the names of any investee in which the investor owns less than 20 percent of the voting stock and the investment is accounted for using the equity method, and the reasons why it is.

+ References + Details

Shareholders' Equity

9 Months Ended

Sep. 30, 2011

Stockholders' Equity Note [Abstract]

Stockholders' Equity Note Disclosure [Text Block]


6.	SHAREHOLDERS’ EQUITY

An analysis of shareholders’ equity for the nine months ended September 30, 2011 and the year ended December 31, 2010 is shown below (share amounts not in thousands):



	Common Shares					Retained Earnings			Accumulated Other Comprehensive Loss			Shareholders’ Equity
	Shares (a)		Amount			Retained Earnings			Accumulated Other Comprehensive Loss			Shareholders’ Equity
Balance, December 31, 2009	119,312,961		$	561,962		$	663,986		$	(79,742	)	$	1,146,206
Net income	—		—			217,586			—			217,586
Dividends ($1.36 per share)	—		—			(164,514		)	—			(164,514		)
Issuance of shares under incentive stock plans	1,914,341		26,314			—			—			26,314
Stock-based compensation	—		15,223			—			—			15,223
Excess tax benefit on stock-based compensation	—		5,411			—			—			5,411
Repurchase of common shares	(204,162	)	(6,028		)	—			—			(6,028		)
Net gain from pension and postretirement plans	—		—			—			6,385			6,385
Foreign currency translation adjustment	—		—			—			4,162			4,162
Joint venture cash flow hedges	—		—			—			837			837
Balance, December 31, 2010	121,023,140		$	602,882		$	717,058		$	(68,358	)	$	1,251,582
Net income	—		—			219,774			—			219,774
Dividends ($1.12 per share)	—		—			(137,673		)	—			(137,673		)
Issuance of shares under incentive stock plans	1,013,180		8,248			—			—			8,248
Stock-based compensation	—		11,793			—			—			11,793
Excess tax benefit on stock-based compensation	—		4,951			—			—			4,951
Repurchase of common shares	(208,694	)	(7,909		)	—			—			(7,909		)
Amortization of pension and postretirement plans	—		—			—			6,449			6,449
Foreign currency translation adjustment	—		—			—			11,314			11,314
Joint venture cash flow hedges	—		—			—			(498		)	(498		)
Balance, September 30, 2011	121,827,626		$	619,965		$	799,159		$	(51,093	)	$	1,368,031

(a) The impact of the August 2011 three-for-two stock split is reflected for all periods presented. See Note 2 - Earnings Per Common Share for additional information.

- Definition

The entire disclosure for shareholders' equity, comprised of portions attributable to the parent entity and noncontrolling interest, if any, including other comprehensive income (as applicable). Including, but not limited to: (1) balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings; (2) accumulated balance for each classification of other comprehensive income and total amount of comprehensive income; (3) amount and nature of changes in separate accounts, including the number of shares authorized and outstanding, number of shares issued upon exercise and conversion, and for other comprehensive income, the adjustments for reclassifications to net income; (4) rights and privileges of each class of stock authorized; (5) basis of treasury stock, if other than cost, and amounts paid and accounting treatment for treasury stock purchased significantly in excess of market; (6) dividends paid or payable per share and in the aggregate for each class of stock for each period presented; (7) dividend restrictions and accumulated preferred dividends in arrears (in aggregate and per share amount); (8) retained earnings appropriations or restrictions, such as dividend restrictions; (9) impact of change in accounting principle, initial adoption of new accounting principle and correction of an error in previously issued financial statements; (10) shares held in trust for Employee Stock Ownership Plan (ESOP); (11) deferred compensation related to issuance of capital stock; (12) note received for issuance of stock; (13) unamortized discount on shares; (14) description, terms, and number of warrants or rights outstanding; (15) shares under subscription and subscription receivables, effective date of new retained earnings after quasi-reorganization and deficit eliminated by quasi-reorganization and, for a period of at least ten years after the effective date, the point in time from which the new retained dates; and (16) retroactive effective of subsequent change in capital structure.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 12
-Paragraph 10
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Article 3

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Article 4
-Section 08
-Paragraph d

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 43
-Chapter 1
-Section B
-Paragraph 7, 11A
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 129
-Paragraph 2, 3, 4, 5, 6, 7, 8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Article 4

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 5
-Paragraph 15
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 29, 30, 31
-Article 5

Reference 9: http://www.xbrl.org/2003/role/presentationRef
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-Paragraph 1
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+ Details

Segment and Geographical Information

9 Months Ended

Sep. 30, 2011

Segment Reporting, Disclosure of Entity's Reportable Segments [Abstract]

Segment Reporting Disclosure [Text Block]


7.	SEGMENT AND GEOGRAPHICAL INFORMATION

Effective first quarter 2011, the Company renamed its Timber segment, Forest Resources. All prior period amounts previously reported under the Timber segment are now reported under the Forest Resources segment.

Rayonier operates in four reportable business segments: Forest Resources, Real Estate, Performance Fibers, and Wood Products. Forest Resources sales include all activities that relate to the harvesting of timber. Real Estate sales include all property sales, including those designated for higher and better use ("HBU"). The assets of the Real Estate segment include HBU property held by the Company’s real estate subsidiary, TerraPointe LLC. The Performance Fibers segment includes two major product lines, cellulose specialties and absorbent materials. The Wood Products segment is comprised of lumber operations. The Company’s remaining operations include harvesting and selling timber acquired from third parties (log trading). These operations are reported in "Other Operations." Sales between operating segments are made based on fair market value, and intercompany sales, purchases and profits (losses) are eliminated in consolidation. The Company evaluates financial performance based on the operating income of the segments.

Operating income (loss) as presented in the Condensed Consolidated Statements of Income and Comprehensive Income is equal to segment income (loss). Certain income (loss) items in the Condensed Consolidated Statements of Income and Comprehensive Income are not allocated to segments. These items, which include gains (losses) from certain asset dispositions, interest income (expense), miscellaneous income (expense) and income tax (expense) benefit, are not considered by management to be part of segment operations.

Total assets, sales, operating income (loss) and depreciation, depletion and amortization by segment including Corporate were as follows:



	September 30,		December 31,
ASSETS	2011		2010
Forest Resources	$	1,342,022	$	1,259,925
Real Estate	82,313		85,525
Performance Fibers	617,649		550,875
Wood Products	20,292		19,544
Other Operations	22,980		25,583
Corporate and other	409,465		422,201
Total	$	2,494,721	$	2,363,653



	Three Months Ended September 30,						Nine Months Ended September 30,
SALES	2011			2010			2011			2010
Forest Resources	$	57,265		$	47,343		$	162,482		$	143,368
Real Estate	32,177			45,162			57,945			90,891
Performance Fibers	255,457			246,314			739,426			648,032
Wood Products	16,492			14,652			50,239			52,157
Other Operations	25,950			25,449			94,869			72,803
Intersegment Eliminations (a)	(2,250		)	(1,405		)	(4,743		)	(7,326		)
Total	$	385,091		$	377,515		$	1,100,218		$	999,925


(a)	Intersegment eliminations primarily reflect sales from our Forest Resources segment to our Performance Fibers segment.



	Three Months Ended September 30,						Nine Months Ended September 30,
OPERATING INCOME (LOSS)	2011			2010			2011			2010
Forest Resources	$	10,792		$	9,151		$	33,681		$	26,023
Real Estate	28,077			30,788			40,458			52,325
Performance Fibers	74,897			62,311			221,709			152,158
Wood Products	(740		)	(1,368		)	(1,274		)	2,943
Other Operations	1,122			(798		)	955			538
Corporate and other (b)	(5,838		)	(8,002		)	(20,568		)	(8,701		)
Total	$	108,310		$	92,082		$	274,961		$	225,286


(b)	Nine months ended September 30, 2010 include a $12.4 million gain from the sale of a portion of the Company's interest in its New Zealand JV. See Note 5 — Joint Venture Investment for additional information.



	Three Months Ended September 30,				Nine Months Ended September 30,
DEPRECIATION, DEPLETION AND AMORTIZATION	2011		2010		2011		2010
Forest Resources	$	16,614	$	14,813	$	47,866	$	48,819
Real Estate	5,677		9,284		10,598		21,286
Performance Fibers	15,592		13,922		40,089		41,929
Wood Products	689		936		2,344		3,080
Corporate and other	323		210		861		573
Total	$	38,895	$	39,165	$	101,758	$	115,687

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

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+ Details

Fair Value Measurements

9 Months Ended

Sep. 30, 2011

Fair Value Disclosures [Abstract]

Fair Value Disclosures [Text Block]


8.	FAIR VALUE MEASUREMENTS

Fair Value of Financial Instruments

The following table presents the carrying amount and estimated fair values of financial instruments held by the Company at September 30, 2011 and December 31, 2010, using market information and what the Company believes to be appropriate valuation methodologies under generally accepted accounting principles:



	September 30, 2011						December 31, 2010
Asset (liability)	Carrying Amount			Fair Value			Carrying Amount			Fair Value
Cash and cash equivalents	$	362,285		$	362,285		$	349,463		$	349,463
Short-term debt	(116,167		)	(117,074		)	(93,057		)	(98,042		)
Long-term debt	(658,464		)	(692,754		)	(675,103		)	(783,080		)

Rayonier uses the following methods and assumptions in estimating the fair value of its financial instruments:

Cash and cash equivalents — The carrying amount is equal to fair market value.

Debt — The fair value of fixed rate debt is based upon quoted market prices for debt with similar terms and maturities.

Variable Interest Entity

Rayonier holds a variable interest in a bankruptcy-remote, limited liability subsidiary ("special-purpose entity") which was created in 2004 when Rayonier monetized a $25.0 million installment note and letter of credit received in connection with a timberland sale. The Company contributed the note and a letter of credit to the special-purpose entity and using the installment note and letter of credit as collateral, the special-purpose entity issued $22.6 million of 15-year Senior Secured Notes and remitted cash of $22.6 million to the Company. There are no restrictions that relate to the transferred financial assets. Rayonier maintains a $2.6 million interest in the entity and receives immaterial cash payments equal to the excess of interest received on the installment note over the interest paid on the Senior Secured Notes. The Company's interest is recorded at fair value and is included in "Other Assets" in the Condensed Consolidated Balance Sheets. In addition, the Company calculated and recorded a de minimus guarantee liability to reflect its obligation of up to $2.6 million under a make-whole agreement pursuant to which it guaranteed certain obligations of the entity. This guarantee obligation is also collateralized by the letter of credit. The Company's interest in the entity, together with the make-whole agreement, represents the maximum exposure to loss as a result of the Company's involvement with the special-purpose entity. Upon maturity of the Senior Secured Notes in 2019 and termination of the special-purpose entity, Rayonier will receive the remaining $2.6 million of cash. The Company determined, based upon an analysis under the variable interest entity guidance, that it does not have the power to direct activities that most significantly impact the entity's economic success. Therefore, Rayonier is not the primary beneficiary and is not required to consolidate the entity.

Assets measured at fair value on a recurring basis are summarized below:



Asset	Carrying Value at September 30, 2011		Level 2		Carrying Value at December 31, 2010		Level 2
Investment in special-purpose entity	$	2,879	$	2,879	$	2,879	$	2,879

The fair value of the investment in the special-purpose entity is determined by summing the discounted value of future principal and interest payments that Rayonier will receive from the special-purpose entity. The interest rate of a similar instrument is used to determine the discounted value of the payments.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Guarantees

9 Months Ended

Sep. 30, 2011

Guarantees [Abstract]

Guarantees [Text Block]


9.	GUARANTEES

The Company provides financial guarantees as required by creditors, insurance programs, and state and foreign governmental agencies. As of September 30, 2011, the following financial guarantees were outstanding:



Financial Commitments	Maximum Potential Payment		Carrying Amount of Liability
Standby letters of credit (a)	$	43,807	$	38,110
Guarantees (b)	2,555		43
Surety bonds (c)	12,447		1,536
Total financial commitments	$	58,809	$	39,689


(a)	Approximately $39 million of the standby letters of credit serve as credit support for industrial revenue bonds. The remaining letters of credit support various insurance related agreements, primarily workers’ compensation and pollution liability policy requirements. These letters of credit will expire at various dates during 2011 and 2012 and will be renewed as required.

(b)

In conjunction with a timberland sale and note monetization in the first quarter of 2004, the Company issued a make-whole agreement pursuant to which it guaranteed $2.6 million of obligations of a special-purpose entity that was established to complete the monetization. At September 30, 2011, the Company has a de minimus liability to reflect the fair market value of its obligation to perform under the make-whole agreement.


(c)	Rayonier issues surety bonds primarily to secure timber harvesting obligations in the State of Washington and to provide collateral for the Company’s workers’ compensation self-insurance program in that state. These surety bonds expire at various dates during 2011, 2012 and 2014 and are expected to be renewed as required.

Liabilities for Dispositions and Discontinued Operations

9 Months Ended

Sep. 30, 2011

Liabilities of Disposal Group, Including Discontinued Operation [Abstract]

Environmental Loss Contingency Disclosure [Text Block]


10.	LIABILITIES FOR DISPOSITIONS AND DISCONTINUED OPERATIONS

An analysis of the liabilities for dispositions and discontinued operations follows:



	September 30,			December 31,
	2011			2010
Balance, beginning of period	$	93,160		$	98,591
Expenditures charged to liabilities	(6,915		)	(8,632		)
Increase to liabilities	58			3,201
Balance, end of period	86,303			93,160
Less: Current portion	(11,090		)	(11,500		)
Non-current portion	$	75,213		$	81,660

The Company is exposed to the risk of reasonably possible additional losses in excess of the established liabilities. As of September 30, 2011, this amount could range up to $40 million, allocable over several of the applicable sites, and arises from uncertainty over the availability, feasibility or effectiveness of certain remediation technologies, additional or different contamination that may be discovered, development of new or more effective environmental remediation technologies and the exercise of discretion in interpretation of applicable law and regulations by governmental agencies.

Subject to the factors described in Note 14 - Liabilities for Dispositions and Discontinued Operations in the 2010 Annual Report on Form 10-K, the Company believes established liabilities are sufficient for costs expected to be incurred over the next 20 years with respect to its dispositions and discontinued operations. Remedial actions for these sites vary, but include, among others, on-site (and in certain cases off-site) removal or treatment of contaminated soils and sediments, recovery and treatment/remediation of groundwater, and source remediation and/or control.

- Definition

The entire disclosure for environmental loss contingencies, such as presence of hazardous waste, relevant information from reports issued by regulators, and estimated costs to achieve compliance with regulatory requirements. This element may be used for all of an entity's disclosures about environmental loss contingencies.

+ References + Details

Contingencies

9 Months Ended

Sep. 30, 2011

Loss Contingency [Abstract]

Commitments and Contingencies Disclosure [Text Block]


11.	CONTINGENCIES

Rayonier is engaged in various legal actions, including certain environmental proceedings. The Company has been named as a defendant in various other lawsuits and claims arising in the normal course of business. While the Company has procured reasonable and customary insurance covering risks normally occurring in connection with its businesses, it has in certain cases retained some risk through the operation of self-insurance, primarily in the areas of workers’ compensation, property insurance and general liability. These other lawsuits and claims, either individually or in the aggregate, are not expected to have a material adverse effect on the Company’s financial position, results of operations, or cash flow.

For additional information, see Note 14 — Liabilities for Dispositions and Discontinued Operations in the 2010 Annual Report on Form 10-K.

- Definition

The entire disclosure for commitments and contingencies.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 14
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+ Details

Employee Benefit Plans

9 Months Ended

Sep. 30, 2011

Defined Benefit Plans and Other Postretirement Benefit Plans Disclosures [Abstract]

Pension and Other Postretirement Benefits Disclosure [Text Block]


12.	EMPLOYEE BENEFIT PLANS

The Company has four qualified non-contributory defined benefit pension plans covering a majority of its employees and an unfunded plan that provides benefits in excess of amounts allowable under current tax law in the qualified plans. Effective March 2011, all of these plans were closed to new participants. Employee benefit plan liabilities are calculated using actuarial estimates and management assumptions. These estimates are based on historical information, along with certain assumptions about future events. Changes in assumptions, as well as changes in actual experience, could cause the estimates to change.

The net pension and postretirement benefit costs that have been recognized during the stated periods are shown in the following table:



	Pension						Postretirement
	Three Months Ended September 30,						Three Months Ended September 30,
	2011			2010			2011		2010
Components of Net Periodic Benefit Cost
Service cost	$	1,695		$	1,549		$	99	$	148
Interest cost	4,522			4,435			257		258
Expected return on plan assets	(6,455		)	(5,412		)	—		—
Amortization of prior service cost	340			414			49		21
Amortization of plan amendment	—			—			—		(637		)
Amortization of losses	2,593			1,614			296		459
Net periodic benefit cost	$	2,695		$	2,600		$	701	$	249



	Pension						Postretirement
	Nine Months Ended September 30,						Nine Months Ended September 30,
	2011			2010			2011		2010
Components of Net Periodic Benefit Cost
Service cost	$	5,086		$	4,647		$	463	$	440
Interest cost	13,566			13,305			729		772
Expected return on plan assets	(19,366		)	(16,238		)	—		—
Amortization of prior service cost	1,020			1,243			93		65
Amortization of plan amendment	—			—			—		(5,421		)
Amortization of losses	7,779			4,842			428		3,415
Net periodic benefit cost	$	8,085		$	7,799		$	1,713	$	(729	)

The Company made no discretionary contributions to the pension plans during the nine months ended September 30, 2011. The Company has no mandatory pension contributions for 2011 and does not expect to make any discretionary contributions.

- Definition

The entire disclosure for pension and other postretirement benefits.

+ References

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+ Details

Debt

9 Months Ended

Sep. 30, 2011

Debt Disclosure [Abstract]

Debt Disclosure [Text Block]


13.	DEBT

In April 2011, the Company entered into a five year $300 million unsecured revolving credit facility, replacing the previous $250 million facility which was scheduled to expire in August 2011. The new facility has a borrowing rate of LIBOR plus 105 basis points plus a facility fee of 20 basis points and expires in April 2016. In August 2011, the Company increased the revolving credit facility to $450 million from $300 million. At September 30, 2011, the Company had $370 million of available borrowings under this facility.

In March 2011, TRS, a wholly-owned subsidiary of Rayonier, repaid a $75 million term note due in 2015. There were no other significant changes to the Company's outstanding debt as reported in Note 11 - Debt of the Company's 2010 Annual Report on 10-K.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References + Details

Accumulated Other Comprehensive Loss

9 Months Ended

Sep. 30, 2011

Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]

Comprehensive Income (Loss) Note [Text Block]


14.	ACCUMULATED OTHER COMPREHENSIVE LOSS

Accumulated Other Comprehensive Loss was comprised of the following:



	September 30, 2011			December 31, 2010
Foreign currency translation adjustments (a)	$	42,245		$	30,931
Joint venture cash flow hedges	(1,966		)	(1,468		)
Unrecognized components of employee benefit plans, net of tax	(91,372		)	(97,821		)
Total	$	(51,093	)	$	(68,358	)

(a) During the nine months ended September 30, 2011, the increase in net foreign currency translation adjustments was due to the strengthening of the New Zealand dollar against the U.S. dollar.

- Definition

The entire disclosure for comprehensive income. Includes, but is not limited to, the following: 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. Components of comprehensive income include: (1) foreign currency translation adjustments; (2) gains (losses) on foreign currency transactions that are designated as, and are effective as, economic hedges of a net investment in a foreign entity; (3) gains (losses) on intercompany foreign currency transactions that are of a long-term-investment nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial statements; (4) change in the market value of a futures contract that qualifies as a hedge of an asset reported at fair value; (5) unrealized holding gains (losses) on available-for-sale securities and that resulting from transfers of debt securities from the held-to-maturity category to the available-for-sale category; (6) a net loss recognized as an additional pension liability not yet recognized as net periodic pension cost; and (7) the net gain (loss) and net prior service cost or credit for pension plans and other postretirement benefit plans.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 14-26
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+ Details

Consolidating Financial Statements

9 Months Ended

Sep. 30, 2011

CONSOLIDATING FINANCIAL STATEMENTS [Abstract]

Schedule of Condensed Financial Information [Text Block]


15.	CONSOLIDATING FINANCIAL STATEMENTS

In October 2007, TRS issued $300 million of 3.75% Senior Exchangeable Notes due 2012, and in August 2009 TRS issued $172.5 million of 4.50% Senior Exchangeable Notes due 2015. The notes for both transactions are non-callable and are guaranteed by Rayonier Inc. as the Parent Guarantor and Rayonier Operating Company LLC ("ROC") as the Subsidiary Guarantor. In connection with these exchangeable notes, the Company provides the following condensed consolidating financial information in accordance with SEC Regulation S-X Rule 3-10, Financial Statements of Guarantors and Issuers of Guaranteed Securities Registered or Being Registered. Each entity in the consolidating financial information follows the same accounting policies as described in the consolidated financial statements, except for the use of the equity method of accounting to reflect ownership interests in wholly-owned subsidiaries, which are eliminated upon consolidation, and the allocation of certain expenses of Rayonier Inc. incurred for the benefit of its subsidiaries.

Reclassifications

In fourth quarter 2010, the Company determined that certain amounts had been incorrectly allocated between the entities presented. See Note 21 - Consolidating Financial Statements in the Company's 2010 Annual Report on Form 10-K for additional information. This resulted in (1) an understatement of interest expense of $5.3 million and $15.6 million for the three and nine months ended September 30, 2010, respectively, for TRS (Issuer) and an overstatement for the same amount for TRS non-guarantor subsidiaries, and (2) the overstatement of income (loss) related to the New Zealand joint venture totaling $(0.04) million and $4.65 million for the three and nine months ended September 30, 2010, respectively, at ROC (Subsidiary Guarantor) and an understatement for the same amount for Other non-guarantor subsidiaries. Consequently, Subsidiary Guarantor and Issuer equity in income from subsidiaries, Issuer and non-guarantor subsidiaries interest and miscellaneous income (expense), net and Issuer and Non-guarantor subsidiaries income tax expense, as previously reported, were also impacted by these misallocations in lesser amounts. The information below gives effect to the correction of these matters. The aforementioned items do not impact the Company’s Condensed Consolidated Balance Sheet, Condensed Consolidated Statement of Income and Comprehensive Income or Condensed Consolidated Statement of Cash Flows for the quarter ended September 30, 2010. Management believes the effects of these corrections are not material to the Company’s previously issued condensed consolidating financial statements.



	CONDENSED CONSOLIDATING STATEMENTS OF INCOME For the Three Months Ended September 30, 2011
	Rayonier Inc. (Parent Guarantor)		ROC (Subsidiary Guarantor)			Rayonier TRS Holdings Inc. (Issuer)			Subsidiaries of Rayonier TRS Holdings Inc. (Non- guarantors)			All Other Subsidiaries (Non- guarantors)			Consolidating Adjustments			Total Consolidated
SALES	$	—	$	—		$	—		$	342,937		$	61,463		$	(19,309	)	$	385,091
Costs and Expenses
Cost of sales	—		—			—			254,969			32,376			(21,161		)	266,184
Selling and general expenses	—		2,566			—			12,584			612			—			15,762
Other operating expense (income), net	—		45			—			(2,606		)	(1,610		)	—			(4,171		)
	—		2,611			—			264,947			31,378			(21,161		)	277,775
Equity in income of New Zealand joint venture	—		—			—			200			794			—			994
OPERATING (LOSS) INCOME	—		(2,611		)	—			78,190			30,879			1,852			108,310
Interest expense	—		(440		)	(12,139		)	328			(105		)	—			(12,356		)
Interest and miscellaneous income (expense), net	—		1,332			(1,121		)	(5,053		)	5,173			—			331
Equity in income from subsidiaries	104,909		106,350			76,971			—			—			(288,230		)	—
INCOME BEFORE INCOME TAXES	104,909		104,631			63,711			73,465			35,947			(286,378		)	96,285
Income tax benefit	—		278			4,840			3,506			—			—			8,624
NET INCOME	$	104,909	$	104,909		$	68,551		$	76,971		$	35,947		$	(286,378	)	$	104,909



	CONDENSED CONSOLIDATING STATEMENTS OF INCOME For the Three Months Ended September 30, 2010
	Rayonier Inc. (Parent Guarantor)		ROC (Subsidiary Guarantor)			Rayonier TRS Holdings Inc. (Issuer)			Subsidiaries of Rayonier TRS Holdings Inc. (Non- guarantors)			All Other Subsidiaries (Non- guarantors)			Consolidating Adjustments			Total Consolidated
SALES	$	—	$	—		$	—		$	349,311		$	69,040		$	(40,836	)	$	377,515
Costs and Expenses
Cost of sales	—		—			—			280,715			33,900			(45,412		)	269,203
Selling and general expenses	—		2,735			—			13,613			777			—			17,125
Other operating expense (income), net	—		54			—			679			(1,525		)	—			(792		)
	—		2,789			—			295,007			33,152			(45,412		)	285,536
Equity in income (loss) of New Zealand joint venture	—		—			—			147			(44		)	—			103
OPERATING (LOSS) INCOME	—		(2,789		)	—			54,451			35,844			4,576			92,082
Interest expense	—		(80		)	(12,682		)	(153		)	(28		)	—			(12,943		)
Interest and miscellaneous income (expense), net	—		1,335			(987		)	(5,178		)	5,175			—			345
Equity in income from subsidiaries	62,904		66,680			29,793			—			—			(159,377		)	—
INCOME BEFORE INCOME TAXES	62,904		65,146			16,124			49,120			40,991			(154,801		)	79,484
Income tax (expense) benefit	—		(2,242		)	4,989			(19,327		)	—			—			(16,580		)
NET INCOME	$	62,904	$	62,904		$	21,113		$	29,793		$	40,991		$	(154,801	)	$	62,904



	CONDENSED CONSOLIDATING STATEMENTS OF INCOME For the Nine Months Ended September 30, 2011
	Rayonier Inc. (Parent Guarantor)		ROC (Subsidiary Guarantor)			Rayonier TRS Holdings Inc. (Issuer)			Subsidiaries of Rayonier TRS Holdings Inc. (Non- guarantors)			All Other Subsidiaries (Non- guarantors)			Consolidating Adjustments			Total Consolidated
SALES	$	—	$	—		$	—		$	1,002,015		$	147,884		$	(49,681	)	$	1,100,218
Costs and Expenses
Cost of sales	—		—			—			750,375			90,630			(54,538		)	786,467
Selling and general expenses	—		7,497			—			38,639			2,051			—			48,187
Other operating expense (income), net	—		130			—			(406		)	(5,304		)	—			(5,580		)
	—		7,627			—			788,608			87,377			(54,538		)	829,074
Equity in income of New Zealand joint venture	—		—			—			561			3,256			—			3,817
OPERATING (LOSS) INCOME	—		(7,627		)	—			213,968			63,763			4,857			274,961
Interest expense	—		(831		)	(37,350		)	73			(192		)	—			(38,300		)
Interest and miscellaneous income (expense), net	—		3,972			(3,313		)	(15,069		)	15,345			—			935
Equity in income from subsidiaries	219,774		224,142			166,190			—			—			(610,106		)	—
INCOME BEFORE INCOME TAXES	219,774		219,656			125,527			198,972			78,916			(605,249		)	237,596
Income tax benefit (expense)	—		118			14,842			(32,782		)	—			—			(17,822		)
NET INCOME	$	219,774	$	219,774		$	140,369		$	166,190		$	78,916		$	(605,249	)	$	219,774



	CONDENSED CONSOLIDATING STATEMENTS OF INCOME For the Nine Months Ended September 30, 2010
	Rayonier Inc. (Parent Guarantor)		ROC (Subsidiary Guarantor)			Rayonier TRS Holdings Inc. (Issuer)			Subsidiaries of Rayonier TRS Holdings Inc. (Non- guarantors)			All Other Subsidiaries (Non- guarantors)			Consolidating Adjustments			Total Consolidated
SALES	$	—	$	—		$	—		$	928,643		$	203,909		$	(132,627	)	$	999,925
Costs and Expenses
Cost of sales	—		—			—			754,937			99,782			(109,723		)	744,996
Selling and general expenses	—		7,591			—			39,343			2,330			—			49,264
Other operating expense (income), net	—		73			—			(955		)	(5,738		)	—			(6,620		)
	—		7,664			—			793,325			96,374			(109,723		)	787,640
Equity in income of New Zealand joint venture	—		—			—			652			(18		)	—			634
OPERATING (LOSS) INCOME BEFORE GAIN ON SALE OF A PORTION OF THE INTEREST IN THE NEW ZEALAND JOINT VENTURE	—		(7,664		)	—			135,970			107,517			(22,904		)	212,919
Gain on sale of a portion of the interest in the New Zealand joint venture	—		—			—			7,697			4,670			—			12,367
OPERATING (LOSS) INCOME	—		(7,664		)	—			143,667			112,187			(22,904		)	225,286
Interest expense	—		70			(37,643		)	—			(107		)	—			(37,680		)
Interest and miscellaneous income (expense), net	—		11,595			(3,276		)	(21,835		)	14,459			—			943
Equity in income from subsidiaries	158,415		158,198			80,547			—			—			(397,160		)	—
INCOME BEFORE INCOME TAXES	158,415		162,199			39,628			121,832			126,539			(420,064		)	188,549
Income tax (expense) benefit	—		(3,784		)	14,935			(41,285		)	—			—			(30,134		)
NET INCOME	$	158,415	$	158,415		$	54,563		$	80,547		$	126,539		$	(420,064	)	$	158,415



	CONDENSED CONSOLIDATING BALANCE SHEETS As of September 30, 2011
	Rayonier Inc. (Parent Guarantor)		ROC (Subsidiary Guarantor)		Rayonier TRS Holdings Inc. (Issuer)		Subsidiaries of Rayonier TRS Holdings Inc. (Non- guarantors)			All Other Subsidiaries (Non- guarantors)			Consolidating Adjustments			Total Consolidated
ASSETS
CURRENT ASSETS
Cash and cash equivalents	$	—	$	42,375	$	276,435	$	10,274		$	33,201		$	—		$	362,285
Accounts receivable, less allowance for doubtful accounts	—		—		—		105,707			1,230			—			106,937
Inventory	—		76		—		128,716			—			(14,678		)	114,114
Intercompany interest receivable	—		—		—		—			4,257			(4,257		)	—
Income tax receivable	—		1,624		—		—			—			—			1,624
Prepaid and other current assets	—		1,222		816		51,314			10,106			—			63,458
Total current assets	—		45,297		277,251		296,011			48,794			(18,935		)	648,418
TIMBER AND TIMBERLANDS, NET OF DEPLETION AND AMORTIZATION	—		23		—		38,422			1,152,051			1,860			1,192,356
NET PROPERTY, PLANT AND EQUIPMENT	—		2,418		—		416,441			1,749			—			420,608
INVESTMENT IN JOINT VENTURE	—		—		—		(11,356		)	91,637			—			80,281
INVESTMENT IN SUBSIDIARIES	1,368,031		1,577,960		1,059,932		—			—			(4,005,923		)	—
OTHER ASSETS	—		27,555		7,285		656,407			6,741			(544,930		)	153,058
TOTAL ASSETS	$	1,368,031	$	1,653,253	$	1,344,468	$	1,395,925		$	1,300,972		$	(4,567,928	)	$	2,494,721
LIABILITIES AND SHAREHOLDERS’ EQUITY
CURRENT LIABILITIES
Accounts payable	$	—	$	785	$	22	$	64,746		$	2,942		$	—		$	68,495
Current maturities of long-term debt	—		—		116,167		—			—			—			116,167
Accrued taxes	—		13		—		16,572			6,309			—			22,894
Accrued payroll and benefits	—		12,761		—		9,761			2,197			—			24,719
Accrued interest	—		278		10,773		891			—			—			11,942
Accrued customer incentives	—		—		—		9,265			—			—			9,265
Other current liabilities	—		1,656		—		19,730			14,251			—			35,637
Current liabilities for dispositions and discontinued operations	—		—		—		11,090			—			—			11,090
Total current liabilities	—		15,493		126,962		132,055			25,699			—			300,209
LONG-TERM DEBT	—		75,000		583,464		—			—			—			658,464
NON-CURRENT LIABILITIES FOR DISPOSITIONS AND DISCONTINUED OPERATIONS	—		—		—		75,213			—			—			75,213
PENSION AND OTHER POSTRETIREMENT BENEFITS	—		64,522		—		990			—			—			65,512
OTHER NON-CURRENT LIABILITIES	—		19,626		—		7,035			631			—			27,292
INTERCOMPANY PAYABLE	—		110,581		—		120,700			(7,440		)	(223,841		)	—
TOTAL LIABILITIES	—		285,222		710,426		335,993			18,890			(223,841		)	1,126,690
TOTAL SHAREHOLDERS’ EQUITY	1,368,031		1,368,031		634,042		1,059,932			1,282,082			(4,344,087		)	1,368,031
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	$	1,368,031	$	1,653,253	$	1,344,468	$	1,395,925		$	1,300,972		$	(4,567,928	)	$	2,494,721



	CONDENSED CONSOLIDATING BALANCE SHEETS As of December 31, 2010
	Rayonier Inc. (Parent Guarantor)		ROC (Subsidiary Guarantor)		Rayonier TRS Holdings Inc. (Issuer)		Subsidiaries of Rayonier TRS Holdings Inc. (Non- guarantors)			All Other Subsidiaries (Non- guarantors)			Consolidating Adjustments			Total Consolidated
ASSETS
CURRENT ASSETS
Cash and cash equivalents	$	—	$	29,759	$	283,258	$	1,280		$	35,166		$	—		$	349,463
Accounts receivable, less allowance for doubtful accounts	—		1		—		81,288			1,351			—			82,640
Inventory	—		—		—		123,432			—			(13,397		)	110,035
Intercompany interest receivable	—		—		—		—			4,320			(4,320		)	—
Income tax receivable	—		1,750		—		19,984			—			—			21,734
Prepaid and other current assets	—		1,273		842		38,697			4,502			—			45,314
Total current assets	—		32,783		284,100		264,681			45,339			(17,717		)	609,186
TIMBER AND TIMBERLANDS, NET OF DEPLETION AND AMORTIZATION	—		—		—		37,398			1,098,870			1,663			1,137,931
NET PROPERTY, PLANT AND EQUIPMENT	—		2,819		—		380,577			1,711			197			385,304
INVESTMENT IN JOINT VENTURE	—		—		—		(12,282		)	80,765			—			68,483
INVESTMENT IN SUBSIDIARIES	1,251,582		1,392,465		987,381		—			—			(3,631,428		)	—
OTHER ASSETS	—		26,642		9,351		664,664			13,153			(551,061		)	162,749
TOTAL ASSETS	$	1,251,582	$	1,454,709	$	1,280,832	$	1,335,038		$	1,239,838		$	(4,198,346	)	$	2,363,653
LIABILITIES AND SHAREHOLDERS’ EQUITY
CURRENT LIABILITIES
Accounts payable	$	—	$	823	$	20	$	55,052		$	2,090		$	—		$	57,985
Current maturities of long-term debt	—		—		93,057		—			—			—			93,057
Accrued taxes	—		—		—		8,283			2,054			—			10,337
Accrued payroll and benefits	—		13,507		—		9,590			2,369			—			25,466
Accrued interest	—		12		5,591		603			—			—			6,206
Accrued customer incentives	—		—		—		9,759			—			—			9,759
Other current liabilities	—		2,608		—		20,071			7,959			—			30,638
Current liabilities for dispositions and discontinued operations	—		—		—		11,500			—			—			11,500
Total current liabilities	—		16,950		98,668		114,858			14,472			—			244,948
LONG-TERM DEBT	—		—		675,103		—			—			—			675,103
NON-CURRENT LIABILITIES FOR DISPOSITIONS AND DISCONTINUED OPERATIONS	—		—		—		81,660			—			—			81,660
PENSION AND OTHER POSTRETIREMENT BENEFITS	—		63,759		—		2,576			—			—			66,335
OTHER NON-CURRENT LIABILITIES	—		19,811		—		23,552			662			—			44,025
INTERCOMPANY PAYABLE	—		102,607		—		125,011			(3,751		)	(223,867		)	—
TOTAL LIABILITIES	—		203,127		773,771		347,657			11,383			(223,867		)	1,112,071
TOTAL SHAREHOLDERS’ EQUITY	1,251,582		1,251,582		507,061		987,381			1,228,455			(3,974,479		)	1,251,582
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	$	1,251,582	$	1,454,709	$	1,280,832	$	1,335,038		$	1,239,838		$	(4,198,346	)	$	2,363,653



	CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS For the Nine Months Ended September 30, 2011
	Rayonier Inc. (Parent Guarantor)			ROC (Subsidiary Guarantor)			Rayonier TRS Holdings Inc. (Issuer)			Subsidiaries of Rayonier TRS Holdings Inc. (Non- guarantors)			All Other Subsidiaries (Non- guarantors)			Consolidating Adjustments			Total Consolidated
CASH PROVIDED BY OPERATING ACTIVITIES	$	136,224		$	147,352		$	15,000		$	165,221		$	136,241		$	(273,768	)	$	326,270
INVESTING ACTIVITIES
Capital expenditures	—			(16		)	—			(60,950		)	(26,190		)	—			(87,156		)
Purchase of timberlands	—			—			—			(5,638		)	(88,524		)	—			(94,162		)
Jesup mill cellulose specialties expansion	—			—			—			(14,567		)	—			—			(14,567		)
Change in restricted cash	—			—			—			—			8,323			—			8,323
Investment In Subsidiaries	—			(73,736		)	68,613			—			—			5,123			—
Other	—			—			—			7,092			(71		)	—			7,021
CASH (USED FOR) PROVIDED BY INVESTING ACTIVITIES	—			(73,752		)	68,613			(74,063		)	(106,462		)	5,123			(180,541		)
FINANCING ACTIVITIES
Issuance of debt	—			75,000			—			—			105,000			—			180,000
Repayment of debt	—			—			(75,000		)	—			(105,000		)	—			(180,000		)
Dividends paid	(136,563		)	—			—			—			—			—			(136,563		)
Proceeds from the issuance of common shares	8,248			—			—			—			—			—			8,248
Excess tax benefits on stock-based compensation	—			—			—			4,951			—			—			4,951
Debt issuance costs	—			(675		)	(676		)	—			(676		)	—			(2,027		)
Repurchase of common shares	(7,909		)	—			—			—			—			—			(7,909		)
Intercompany distributions	—			(135,309		)	(14,760		)	(87,508		)	(31,068		)	268,645			—
CASH USED FOR FINANCING ACTIVITIES	(136,224		)	(60,984		)	(90,436		)	(82,557		)	(31,744		)	268,645			(133,300		)
EFFECT OF EXCHANGE RATE CHANGES ON CASH	—			—			—			393			—			—			393
CASH AND CASH EQUIVALENTS
Change in cash and cash equivalents	—			12,616			(6,823		)	8,994			(1,965		)	—			12,822
Balance, beginning of year	—			29,759			283,258			1,280			35,166			—			349,463
Balance, end of period	$	—		$	42,375		$	276,435		$	10,274		$	33,201		$	—		$	362,285



	CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS For the Nine Months Ended September 30, 2010
	Rayonier Inc. (Parent Guarantor)			ROC (Subsidiary Guarantor)			Rayonier TRS Holdings Inc. (Issuer)			Subsidiaries of Rayonier TRS Holdings Inc. (Non- guarantors)			All Other Subsidiaries (Non- guarantors)			Consolidating Adjustments			Total Consolidated
CASH PROVIDED BY OPERATING ACTIVITIES	$	104,652		$	146,909		$	25,000		$	296,986		$	196,190		$	(296,530	)	$	473,207
INVESTING ACTIVITIES
Capital expenditures	—			(818		)	—			(73,617		)	(21,179		)	—			(95,614		)
Intercompany purchase of timberlands and real estate	—			—			—			(41,253		)	(48,487		)	89,740			—
Change in restricted cash	—			—			—			—			(13,209		)	—			(13,209		)
Investment in Subsidiaries	—			—			164,281			—			—			(164,281		)	—
Other	—			—			—			6,590			(379		)	—			6,211
CASH (USED FOR) PROVIDED BY INVESTING ACTIVITIES	—			(818		)	164,281			(108,280		)	(83,254		)	(74,541		)	(102,612		)
FINANCING ACTIVITIES
Issuance of debt	—			—			75,000			—			82,000			—			157,000
Repayment of debt	—			(5,000		)	(4,650		)	—			(87,000		)	—			(96,650		)
Dividends paid	(120,156		)	—			—			—			—			—			(120,156		)
Proceeds from the issuance of common shares	21,532			—			—			—			—			—			21,532
Excess tax benefits on stock-based compensation	—			—			—			5,071			—			—			5,071
Debt issuance costs	—			—			(537		)	—			—			—			(537		)
Repurchase of common shares	(6,028		)	—			—			—			—			—			(6,028		)
Intercompany distributions	—			(104,652		)	(25,000		)	(193,178		)	(48,241		)	371,071			—
CASH (USED FOR) PROVIDED BY FINANCING ACTIVITIES	(104,652		)	(109,652		)	44,813			(188,107		)	(53,241		)	371,071			(39,768		)
EFFECT OF EXCHANGE RATE CHANGES ON CASH	—			—			—			(126		)	—			—			(126		)
CASH AND CASH EQUIVALENTS
Change in cash and cash equivalents	—			36,439			234,094			473			59,695			—			330,701
Balance, beginning of year	—			2,895			67,494			2,228			2,347			—			74,964
Balance, end of period	$	—		$	39,334		$	301,588		$	2,701		$	62,042		$	—		$	405,665

Earnings Per Common Share (Tables)

9 Months Ended

Sep. 30, 2011

Earnings Per Share [Abstract]

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

The impact of the stock split is reflected for all periods presented in the following table which provides details of the calculations of basic and diluted earnings per common share:



	Three Months Ended September 30,				Nine Months Ended September 30,
	2011		2010		2011		2010
Net income	$	104,909	$	62,904	$	219,774	$	158,415

Shares used for determining basic earnings per common share	121,790,059		120,394,172		121,665,644		120,057,048
Dilutive effect of:
Stock options	689,643		579,611		716,095		575,294
Performance and restricted shares	1,179,047		1,232,342		1,121,909		1,144,926
Assumed conversion of Senior Exchangeable Notes (a)	1,823,600		—		1,883,270		—
Assumed conversion of warrants	117,260		—		143,182		—
Shares used for determining diluted earnings per common share	125,599,609		122,206,125		125,530,100		121,777,268

Basic earnings per common share	$	0.86	$	0.52	$	1.81	$	1.32

Diluted earnings per common share	$	0.84	$	0.51	$	1.75	$	1.30

Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]



	Three Months Ended September 30,		Nine Months Ended September 30,
	2011	2010	2011	2010
Anti-dilutive shares excluded from the computations of
diluted earnings per share:
Stock options, performance and restricted shares	142,135	179,119	198,594	769,699
Assumed conversion of exchangeable note hedges (a)	1,823,600	—	1,883,270	—
Total	1,965,735	179,119	2,081,864	769,699

Shareholders' Equity (Tables)

9 Months Ended

Sep. 30, 2011

Stockholders' Equity Note [Abstract]

Schedule of Stockholders Equity [Table Text Block]

An analysis of shareholders’ equity for the nine months ended September 30, 2011 and the year ended December 31, 2010 is shown below (share amounts not in thousands):



	Common Shares					Retained Earnings			Accumulated Other Comprehensive Loss			Shareholders’ Equity
	Shares (a)		Amount			Retained Earnings			Accumulated Other Comprehensive Loss			Shareholders’ Equity
Balance, December 31, 2009	119,312,961		$	561,962		$	663,986		$	(79,742	)	$	1,146,206
Net income	—		—			217,586			—			217,586
Dividends ($1.36 per share)	—		—			(164,514		)	—			(164,514		)
Issuance of shares under incentive stock plans	1,914,341		26,314			—			—			26,314
Stock-based compensation	—		15,223			—			—			15,223
Excess tax benefit on stock-based compensation	—		5,411			—			—			5,411
Repurchase of common shares	(204,162	)	(6,028		)	—			—			(6,028		)
Net gain from pension and postretirement plans	—		—			—			6,385			6,385
Foreign currency translation adjustment	—		—			—			4,162			4,162
Joint venture cash flow hedges	—		—			—			837			837
Balance, December 31, 2010	121,023,140		$	602,882		$	717,058		$	(68,358	)	$	1,251,582
Net income	—		—			219,774			—			219,774
Dividends ($1.12 per share)	—		—			(137,673		)	—			(137,673		)
Issuance of shares under incentive stock plans	1,013,180		8,248			—			—			8,248
Stock-based compensation	—		11,793			—			—			11,793
Excess tax benefit on stock-based compensation	—		4,951			—			—			4,951
Repurchase of common shares	(208,694	)	(7,909		)	—			—			(7,909		)
Amortization of pension and postretirement plans	—		—			—			6,449			6,449
Foreign currency translation adjustment	—		—			—			11,314			11,314
Joint venture cash flow hedges	—		—			—			(498		)	(498		)
Balance, September 30, 2011	121,827,626		$	619,965		$	799,159		$	(51,093	)	$	1,368,031

(a) The impact of the August 2011 three-for-two stock split is reflected for all periods presented. See Note 2 - Earnings Per Common Share for additional information.

Segment and Geographical Information (Tables)

9 Months Ended

Sep. 30, 2011

Segment Reporting, Disclosure of Entity's Reportable Segments [Abstract]

Schedule of Segment Reporting Information, by Segment [Table Text Block]

Total assets, sales, operating income (loss) and depreciation, depletion and amortization by segment including Corporate were as follows:



	September 30,		December 31,
ASSETS	2011		2010
Forest Resources	$	1,342,022	$	1,259,925
Real Estate	82,313		85,525
Performance Fibers	617,649		550,875
Wood Products	20,292		19,544
Other Operations	22,980		25,583
Corporate and other	409,465		422,201
Total	$	2,494,721	$	2,363,653



	Three Months Ended September 30,						Nine Months Ended September 30,
SALES	2011			2010			2011			2010
Forest Resources	$	57,265		$	47,343		$	162,482		$	143,368
Real Estate	32,177			45,162			57,945			90,891
Performance Fibers	255,457			246,314			739,426			648,032
Wood Products	16,492			14,652			50,239			52,157
Other Operations	25,950			25,449			94,869			72,803
Intersegment Eliminations (a)	(2,250		)	(1,405		)	(4,743		)	(7,326		)
Total	$	385,091		$	377,515		$	1,100,218		$	999,925


(a)	Intersegment eliminations primarily reflect sales from our Forest Resources segment to our Performance Fibers segment.



	Three Months Ended September 30,						Nine Months Ended September 30,
OPERATING INCOME (LOSS)	2011			2010			2011			2010
Forest Resources	$	10,792		$	9,151		$	33,681		$	26,023
Real Estate	28,077			30,788			40,458			52,325
Performance Fibers	74,897			62,311			221,709			152,158
Wood Products	(740		)	(1,368		)	(1,274		)	2,943
Other Operations	1,122			(798		)	955			538
Corporate and other (b)	(5,838		)	(8,002		)	(20,568		)	(8,701		)
Total	$	108,310		$	92,082		$	274,961		$	225,286


(b)	Nine months ended September 30, 2010 include a $12.4 million gain from the sale of a portion of the Company's interest in its New Zealand JV. See Note 5 — Joint Venture Investment for additional information.



	Three Months Ended September 30,				Nine Months Ended September 30,
DEPRECIATION, DEPLETION AND AMORTIZATION	2011		2010		2011		2010
Forest Resources	$	16,614	$	14,813	$	47,866	$	48,819
Real Estate	5,677		9,284		10,598		21,286
Performance Fibers	15,592		13,922		40,089		41,929
Wood Products	689		936		2,344		3,080
Corporate and other	323		210		861		573
Total	$	38,895	$	39,165	$	101,758	$	115,687

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References + Details

Fair Value Measurements (Tables)

9 Months Ended

Sep. 30, 2011

Fair Value Disclosures [Abstract]

Fair Value, by Balance Sheet Grouping [Table Text Block]



	September 30, 2011						December 31, 2010
Asset (liability)	Carrying Amount			Fair Value			Carrying Amount			Fair Value
Cash and cash equivalents	$	362,285		$	362,285		$	349,463		$	349,463
Short-term debt	(116,167		)	(117,074		)	(93,057		)	(98,042		)
Long-term debt	(658,464		)	(692,754		)	(675,103		)	(783,080		)

Fair Value, Assets Measured on Recurring Basis [Table Text Block]

Assets measured at fair value on a recurring basis are summarized below:



Asset	Carrying Value at September 30, 2011		Level 2		Carrying Value at December 31, 2010		Level 2
Investment in special-purpose entity	$	2,879	$	2,879	$	2,879	$	2,879

- Definition

Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

+ References + Details

- Definition

Tabular disclosure of the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments, assets, and liabilities. Such certain disclosures about the financial instruments, assets, and liabilities include: (1) the fair value of the required items together with their carrying amounts (as appropriate) and (2) the methodology and assumptions used in developing such estimates of fair value.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 10
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 14
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15
-Subparagraph b-d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 32
-Subparagraph a, c(1), c(2), c(3), d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 159
-Paragraph 18
-Subparagraph c(2), d, e, f
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 159
-Paragraph 19
-Subparagraph a, b, c(1), d(1)
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 10
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6947722&loc=d3e13433-108611

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=6947722&loc=d3e13467-108611

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-Name Accounting Standards Codification
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-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=6947722&loc=d3e13476-108611

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6925170&loc=d3e19207-110258

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6447952&loc=d3e13220-108610

+ Details

Guarantees (Tables)

9 Months Ended

Sep. 30, 2011

Guarantees [Abstract]

Schedule of Guarantor Obligations [Table Text Block]



Financial Commitments	Maximum Potential Payment		Carrying Amount of Liability
Standby letters of credit (a)	$	43,807	$	38,110
Guarantees (b)	2,555		43
Surety bonds (c)	12,447		1,536
Total financial commitments	$	58,809	$	39,689


(a)	Approximately $39 million of the standby letters of credit serve as credit support for industrial revenue bonds. The remaining letters of credit support various insurance related agreements, primarily workers’ compensation and pollution liability policy requirements. These letters of credit will expire at various dates during 2011 and 2012 and will be renewed as required.

(b)


(c)	Rayonier issues surety bonds primarily to secure timber harvesting obligations in the State of Washington and to provide collateral for the Company’s workers’ compensation self-insurance program in that state. These surety bonds expire at various dates during 2011, 2012 and 2014 and are expected to be renewed as required.

- Definition

Tabular disclosure of each guarantee obligation, or each group of similar guarantee obligations, including (a) the nature of the guarantee, including its term, how it arose, and the events or circumstances that would require the guarantor to perform under the guarantee; (b) the maximum potential amount of future payments (undiscounted) the guarantor could be required to make under the guarantee; (c) the current carrying amount of the liability, if any, for the guarantor's obligations under the guarantee; and (d) the nature of any recourse provisions under the guarantee, and any assets held either as collateral or by third parties, and any relevant related party disclosure. Excludes disclosures about product warranties.

+ References + Details

Liabilities for Dispositions and Discontinued Operations (Tables)

9 Months Ended

Sep. 30, 2011

Liabilities of Disposal Group, Including Discontinued Operation [Abstract]

Schedule of Change in Environmental Loss Contingencies [Table Text Block]

An analysis of the liabilities for dispositions and discontinued operations follows:



	September 30,			December 31,
	2011			2010
Balance, beginning of period	$	93,160		$	98,591
Expenditures charged to liabilities	(6,915		)	(8,632		)
Increase to liabilities	58			3,201
Balance, end of period	86,303			93,160
Less: Current portion	(11,090		)	(11,500		)
Non-current portion	$	75,213		$	81,660

Employee Benefit Plans (Tables)

9 Months Ended

Sep. 30, 2011

Defined Benefit Plans and Other Postretirement Benefit Plans Disclosures [Abstract]

Schedule of Defined Benefit Plans Disclosures [Table Text Block]

The net pension and postretirement benefit costs that have been recognized during the stated periods are shown in the following table:



	Pension						Postretirement
	Three Months Ended September 30,						Three Months Ended September 30,
	2011			2010			2011		2010
Components of Net Periodic Benefit Cost
Service cost	$	1,695		$	1,549		$	99	$	148
Interest cost	4,522			4,435			257		258
Expected return on plan assets	(6,455		)	(5,412		)	—		—
Amortization of prior service cost	340			414			49		21
Amortization of plan amendment	—			—			—		(637		)
Amortization of losses	2,593			1,614			296		459
Net periodic benefit cost	$	2,695		$	2,600		$	701	$	249



	Pension						Postretirement
	Nine Months Ended September 30,						Nine Months Ended September 30,
	2011			2010			2011		2010
Components of Net Periodic Benefit Cost
Service cost	$	5,086		$	4,647		$	463	$	440
Interest cost	13,566			13,305			729		772
Expected return on plan assets	(19,366		)	(16,238		)	—		—
Amortization of prior service cost	1,020			1,243			93		65
Amortization of plan amendment	—			—			—		(5,421		)
Amortization of losses	7,779			4,842			428		3,415
Net periodic benefit cost	$	8,085		$	7,799		$	1,713	$	(729	)

- Definition

Tabular disclosure of one or more of the entity's defined benefit pension plans or one or more other defined benefit postretirement plans, separately for pension plans and other postretirement benefit plans including the entity's schedule of fair value of plan assets for defined benefit or other postretirement plans.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5, 6, 7
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 158
-Paragraph 4, 7, 16, 20, 21
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6962843&loc=d3e1928-114920

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 55
-Paragraph 17
-URI http://asc.fasb.org/extlink&oid=6930749&loc=d3e4179-114921

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6962843&loc=d3e2410-114920

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6962843&loc=d3e2439-114920

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6962843&loc=d3e2417-114920

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Accumulated Other Comprehensive Loss (Tables)

9 Months Ended

Sep. 30, 2011

Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]

Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]

Accumulated Other Comprehensive Loss was comprised of the following:



	September 30, 2011			December 31, 2010
Foreign currency translation adjustments (a)	$	42,245		$	30,931
Joint venture cash flow hedges	(1,966		)	(1,468		)
Unrecognized components of employee benefit plans, net of tax	(91,372		)	(97,821		)
Total	$	(51,093	)	$	(68,358	)

(a) During the nine months ended September 30, 2011, the increase in net foreign currency translation adjustments was due to the strengthening of the New Zealand dollar against the U.S. dollar.

Consolidating Financial Statements (Tables)

9 Months Ended

Sep. 30, 2011

CONSOLIDATING FINANCIAL STATEMENTS [Abstract]

Schedule of Condensed Consoldiating Income Statement [Table Text Block]



	CONDENSED CONSOLIDATING STATEMENTS OF INCOME For the Three Months Ended September 30, 2011
	Rayonier Inc. (Parent Guarantor)		ROC (Subsidiary Guarantor)			Rayonier TRS Holdings Inc. (Issuer)			Subsidiaries of Rayonier TRS Holdings Inc. (Non- guarantors)			All Other Subsidiaries (Non- guarantors)			Consolidating Adjustments			Total Consolidated
SALES	$	—	$	—		$	—		$	342,937		$	61,463		$	(19,309	)	$	385,091
Costs and Expenses
Cost of sales	—		—			—			254,969			32,376			(21,161		)	266,184
Selling and general expenses	—		2,566			—			12,584			612			—			15,762
Other operating expense (income), net	—		45			—			(2,606		)	(1,610		)	—			(4,171		)
	—		2,611			—			264,947			31,378			(21,161		)	277,775
Equity in income of New Zealand joint venture	—		—			—			200			794			—			994
OPERATING (LOSS) INCOME	—		(2,611		)	—			78,190			30,879			1,852			108,310
Interest expense	—		(440		)	(12,139		)	328			(105		)	—			(12,356		)
Interest and miscellaneous income (expense), net	—		1,332			(1,121		)	(5,053		)	5,173			—			331
Equity in income from subsidiaries	104,909		106,350			76,971			—			—			(288,230		)	—
INCOME BEFORE INCOME TAXES	104,909		104,631			63,711			73,465			35,947			(286,378		)	96,285
Income tax benefit	—		278			4,840			3,506			—			—			8,624
NET INCOME	$	104,909	$	104,909		$	68,551		$	76,971		$	35,947		$	(286,378	)	$	104,909



	CONDENSED CONSOLIDATING STATEMENTS OF INCOME For the Three Months Ended September 30, 2010
	Rayonier Inc. (Parent Guarantor)		ROC (Subsidiary Guarantor)			Rayonier TRS Holdings Inc. (Issuer)			Subsidiaries of Rayonier TRS Holdings Inc. (Non- guarantors)			All Other Subsidiaries (Non- guarantors)			Consolidating Adjustments			Total Consolidated
SALES	$	—	$	—		$	—		$	349,311		$	69,040		$	(40,836	)	$	377,515
Costs and Expenses
Cost of sales	—		—			—			280,715			33,900			(45,412		)	269,203
Selling and general expenses	—		2,735			—			13,613			777			—			17,125
Other operating expense (income), net	—		54			—			679			(1,525		)	—			(792		)
	—		2,789			—			295,007			33,152			(45,412		)	285,536
Equity in income (loss) of New Zealand joint venture	—		—			—			147			(44		)	—			103
OPERATING (LOSS) INCOME	—		(2,789		)	—			54,451			35,844			4,576			92,082
Interest expense	—		(80		)	(12,682		)	(153		)	(28		)	—			(12,943		)
Interest and miscellaneous income (expense), net	—		1,335			(987		)	(5,178		)	5,175			—			345
Equity in income from subsidiaries	62,904		66,680			29,793			—			—			(159,377		)	—
INCOME BEFORE INCOME TAXES	62,904		65,146			16,124			49,120			40,991			(154,801		)	79,484
Income tax (expense) benefit	—		(2,242		)	4,989			(19,327		)	—			—			(16,580		)
NET INCOME	$	62,904	$	62,904		$	21,113		$	29,793		$	40,991		$	(154,801	)	$	62,904



	CONDENSED CONSOLIDATING STATEMENTS OF INCOME For the Nine Months Ended September 30, 2011
	Rayonier Inc. (Parent Guarantor)		ROC (Subsidiary Guarantor)			Rayonier TRS Holdings Inc. (Issuer)			Subsidiaries of Rayonier TRS Holdings Inc. (Non- guarantors)			All Other Subsidiaries (Non- guarantors)			Consolidating Adjustments			Total Consolidated
SALES	$	—	$	—		$	—		$	1,002,015		$	147,884		$	(49,681	)	$	1,100,218
Costs and Expenses
Cost of sales	—		—			—			750,375			90,630			(54,538		)	786,467
Selling and general expenses	—		7,497			—			38,639			2,051			—			48,187
Other operating expense (income), net	—		130			—			(406		)	(5,304		)	—			(5,580		)
	—		7,627			—			788,608			87,377			(54,538		)	829,074
Equity in income of New Zealand joint venture	—		—			—			561			3,256			—			3,817
OPERATING (LOSS) INCOME	—		(7,627		)	—			213,968			63,763			4,857			274,961
Interest expense	—		(831		)	(37,350		)	73			(192		)	—			(38,300		)
Interest and miscellaneous income (expense), net	—		3,972			(3,313		)	(15,069		)	15,345			—			935
Equity in income from subsidiaries	219,774		224,142			166,190			—			—			(610,106		)	—
INCOME BEFORE INCOME TAXES	219,774		219,656			125,527			198,972			78,916			(605,249		)	237,596
Income tax benefit (expense)	—		118			14,842			(32,782		)	—			—			(17,822		)
NET INCOME	$	219,774	$	219,774		$	140,369		$	166,190		$	78,916		$	(605,249	)	$	219,774



	CONDENSED CONSOLIDATING STATEMENTS OF INCOME For the Nine Months Ended September 30, 2010
	Rayonier Inc. (Parent Guarantor)		ROC (Subsidiary Guarantor)			Rayonier TRS Holdings Inc. (Issuer)			Subsidiaries of Rayonier TRS Holdings Inc. (Non- guarantors)			All Other Subsidiaries (Non- guarantors)			Consolidating Adjustments			Total Consolidated
SALES	$	—	$	—		$	—		$	928,643		$	203,909		$	(132,627	)	$	999,925
Costs and Expenses
Cost of sales	—		—			—			754,937			99,782			(109,723		)	744,996
Selling and general expenses	—		7,591			—			39,343			2,330			—			49,264
Other operating expense (income), net	—		73			—			(955		)	(5,738		)	—			(6,620		)
	—		7,664			—			793,325			96,374			(109,723		)	787,640
Equity in income of New Zealand joint venture	—		—			—			652			(18		)	—			634
OPERATING (LOSS) INCOME BEFORE GAIN ON SALE OF A PORTION OF THE INTEREST IN THE NEW ZEALAND JOINT VENTURE	—		(7,664		)	—			135,970			107,517			(22,904		)	212,919
Gain on sale of a portion of the interest in the New Zealand joint venture	—		—			—			7,697			4,670			—			12,367
OPERATING (LOSS) INCOME	—		(7,664		)	—			143,667			112,187			(22,904		)	225,286
Interest expense	—		70			(37,643		)	—			(107		)	—			(37,680		)
Interest and miscellaneous income (expense), net	—		11,595			(3,276		)	(21,835		)	14,459			—			943
Equity in income from subsidiaries	158,415		158,198			80,547			—			—			(397,160		)	—
INCOME BEFORE INCOME TAXES	158,415		162,199			39,628			121,832			126,539			(420,064		)	188,549
Income tax (expense) benefit	—		(3,784		)	14,935			(41,285		)	—			—			(30,134		)
NET INCOME	$	158,415	$	158,415		$	54,563		$	80,547		$	126,539		$	(420,064	)	$	158,415

Schedule of Condensed Consolidating Balance Sheet [Table Text Block]



	CONDENSED CONSOLIDATING BALANCE SHEETS As of September 30, 2011
	Rayonier Inc. (Parent Guarantor)		ROC (Subsidiary Guarantor)		Rayonier TRS Holdings Inc. (Issuer)		Subsidiaries of Rayonier TRS Holdings Inc. (Non- guarantors)			All Other Subsidiaries (Non- guarantors)			Consolidating Adjustments			Total Consolidated
ASSETS
CURRENT ASSETS
Cash and cash equivalents	$	—	$	42,375	$	276,435	$	10,274		$	33,201		$	—		$	362,285
Accounts receivable, less allowance for doubtful accounts	—		—		—		105,707			1,230			—			106,937
Inventory	—		76		—		128,716			—			(14,678		)	114,114
Intercompany interest receivable	—		—		—		—			4,257			(4,257		)	—
Income tax receivable	—		1,624		—		—			—			—			1,624
Prepaid and other current assets	—		1,222		816		51,314			10,106			—			63,458
Total current assets	—		45,297		277,251		296,011			48,794			(18,935		)	648,418
TIMBER AND TIMBERLANDS, NET OF DEPLETION AND AMORTIZATION	—		23		—		38,422			1,152,051			1,860			1,192,356
NET PROPERTY, PLANT AND EQUIPMENT	—		2,418		—		416,441			1,749			—			420,608
INVESTMENT IN JOINT VENTURE	—		—		—		(11,356		)	91,637			—			80,281
INVESTMENT IN SUBSIDIARIES	1,368,031		1,577,960		1,059,932		—			—			(4,005,923		)	—
OTHER ASSETS	—		27,555		7,285		656,407			6,741			(544,930		)	153,058
TOTAL ASSETS	$	1,368,031	$	1,653,253	$	1,344,468	$	1,395,925		$	1,300,972		$	(4,567,928	)	$	2,494,721
LIABILITIES AND SHAREHOLDERS’ EQUITY
CURRENT LIABILITIES
Accounts payable	$	—	$	785	$	22	$	64,746		$	2,942		$	—		$	68,495
Current maturities of long-term debt	—		—		116,167		—			—			—			116,167
Accrued taxes	—		13		—		16,572			6,309			—			22,894
Accrued payroll and benefits	—		12,761		—		9,761			2,197			—			24,719
Accrued interest	—		278		10,773		891			—			—			11,942
Accrued customer incentives	—		—		—		9,265			—			—			9,265
Other current liabilities	—		1,656		—		19,730			14,251			—			35,637
Current liabilities for dispositions and discontinued operations	—		—		—		11,090			—			—			11,090
Total current liabilities	—		15,493		126,962		132,055			25,699			—			300,209
LONG-TERM DEBT	—		75,000		583,464		—			—			—			658,464
NON-CURRENT LIABILITIES FOR DISPOSITIONS AND DISCONTINUED OPERATIONS	—		—		—		75,213			—			—			75,213
PENSION AND OTHER POSTRETIREMENT BENEFITS	—		64,522		—		990			—			—			65,512
OTHER NON-CURRENT LIABILITIES	—		19,626		—		7,035			631			—			27,292
INTERCOMPANY PAYABLE	—		110,581		—		120,700			(7,440		)	(223,841		)	—
TOTAL LIABILITIES	—		285,222		710,426		335,993			18,890			(223,841		)	1,126,690
TOTAL SHAREHOLDERS’ EQUITY	1,368,031		1,368,031		634,042		1,059,932			1,282,082			(4,344,087		)	1,368,031
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	$	1,368,031	$	1,653,253	$	1,344,468	$	1,395,925		$	1,300,972		$	(4,567,928	)	$	2,494,721



	CONDENSED CONSOLIDATING BALANCE SHEETS As of December 31, 2010
	Rayonier Inc. (Parent Guarantor)		ROC (Subsidiary Guarantor)		Rayonier TRS Holdings Inc. (Issuer)		Subsidiaries of Rayonier TRS Holdings Inc. (Non- guarantors)			All Other Subsidiaries (Non- guarantors)			Consolidating Adjustments			Total Consolidated
ASSETS
CURRENT ASSETS
Cash and cash equivalents	$	—	$	29,759	$	283,258	$	1,280		$	35,166		$	—		$	349,463
Accounts receivable, less allowance for doubtful accounts	—		1		—		81,288			1,351			—			82,640
Inventory	—		—		—		123,432			—			(13,397		)	110,035
Intercompany interest receivable	—		—		—		—			4,320			(4,320		)	—
Income tax receivable	—		1,750		—		19,984			—			—			21,734
Prepaid and other current assets	—		1,273		842		38,697			4,502			—			45,314
Total current assets	—		32,783		284,100		264,681			45,339			(17,717		)	609,186
TIMBER AND TIMBERLANDS, NET OF DEPLETION AND AMORTIZATION	—		—		—		37,398			1,098,870			1,663			1,137,931
NET PROPERTY, PLANT AND EQUIPMENT	—		2,819		—		380,577			1,711			197			385,304
INVESTMENT IN JOINT VENTURE	—		—		—		(12,282		)	80,765			—			68,483
INVESTMENT IN SUBSIDIARIES	1,251,582		1,392,465		987,381		—			—			(3,631,428		)	—
OTHER ASSETS	—		26,642		9,351		664,664			13,153			(551,061		)	162,749
TOTAL ASSETS	$	1,251,582	$	1,454,709	$	1,280,832	$	1,335,038		$	1,239,838		$	(4,198,346	)	$	2,363,653
LIABILITIES AND SHAREHOLDERS’ EQUITY
CURRENT LIABILITIES
Accounts payable	$	—	$	823	$	20	$	55,052		$	2,090		$	—		$	57,985
Current maturities of long-term debt	—		—		93,057		—			—			—			93,057
Accrued taxes	—		—		—		8,283			2,054			—			10,337
Accrued payroll and benefits	—		13,507		—		9,590			2,369			—			25,466
Accrued interest	—		12		5,591		603			—			—			6,206
Accrued customer incentives	—		—		—		9,759			—			—			9,759
Other current liabilities	—		2,608		—		20,071			7,959			—			30,638
Current liabilities for dispositions and discontinued operations	—		—		—		11,500			—			—			11,500
Total current liabilities	—		16,950		98,668		114,858			14,472			—			244,948
LONG-TERM DEBT	—		—		675,103		—			—			—			675,103
NON-CURRENT LIABILITIES FOR DISPOSITIONS AND DISCONTINUED OPERATIONS	—		—		—		81,660			—			—			81,660
PENSION AND OTHER POSTRETIREMENT BENEFITS	—		63,759		—		2,576			—			—			66,335
OTHER NON-CURRENT LIABILITIES	—		19,811		—		23,552			662			—			44,025
INTERCOMPANY PAYABLE	—		102,607		—		125,011			(3,751		)	(223,867		)	—
TOTAL LIABILITIES	—		203,127		773,771		347,657			11,383			(223,867		)	1,112,071
TOTAL SHAREHOLDERS’ EQUITY	1,251,582		1,251,582		507,061		987,381			1,228,455			(3,974,479		)	1,251,582
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	$	1,251,582	$	1,454,709	$	1,280,832	$	1,335,038		$	1,239,838		$	(4,198,346	)	$	2,363,653

Schedule of Condensed Consolidating Cash Flows Statement [Table Text Block]



	CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS For the Nine Months Ended September 30, 2011
	Rayonier Inc. (Parent Guarantor)			ROC (Subsidiary Guarantor)			Rayonier TRS Holdings Inc. (Issuer)			Subsidiaries of Rayonier TRS Holdings Inc. (Non- guarantors)			All Other Subsidiaries (Non- guarantors)			Consolidating Adjustments			Total Consolidated
CASH PROVIDED BY OPERATING ACTIVITIES	$	136,224		$	147,352		$	15,000		$	165,221		$	136,241		$	(273,768	)	$	326,270
INVESTING ACTIVITIES
Capital expenditures	—			(16		)	—			(60,950		)	(26,190		)	—			(87,156		)
Purchase of timberlands	—			—			—			(5,638		)	(88,524		)	—			(94,162		)
Jesup mill cellulose specialties expansion	—			—			—			(14,567		)	—			—			(14,567		)
Change in restricted cash	—			—			—			—			8,323			—			8,323
Investment In Subsidiaries	—			(73,736		)	68,613			—			—			5,123			—
Other	—			—			—			7,092			(71		)	—			7,021
CASH (USED FOR) PROVIDED BY INVESTING ACTIVITIES	—			(73,752		)	68,613			(74,063		)	(106,462		)	5,123			(180,541		)
FINANCING ACTIVITIES
Issuance of debt	—			75,000			—			—			105,000			—			180,000
Repayment of debt	—			—			(75,000		)	—			(105,000		)	—			(180,000		)
Dividends paid	(136,563		)	—			—			—			—			—			(136,563		)
Proceeds from the issuance of common shares	8,248			—			—			—			—			—			8,248
Excess tax benefits on stock-based compensation	—			—			—			4,951			—			—			4,951
Debt issuance costs	—			(675		)	(676		)	—			(676		)	—			(2,027		)
Repurchase of common shares	(7,909		)	—			—			—			—			—			(7,909		)
Intercompany distributions	—			(135,309		)	(14,760		)	(87,508		)	(31,068		)	268,645			—
CASH USED FOR FINANCING ACTIVITIES	(136,224		)	(60,984		)	(90,436		)	(82,557		)	(31,744		)	268,645			(133,300		)
EFFECT OF EXCHANGE RATE CHANGES ON CASH	—			—			—			393			—			—			393
CASH AND CASH EQUIVALENTS
Change in cash and cash equivalents	—			12,616			(6,823		)	8,994			(1,965		)	—			12,822
Balance, beginning of year	—			29,759			283,258			1,280			35,166			—			349,463
Balance, end of period	$	—		$	42,375		$	276,435		$	10,274		$	33,201		$	—		$	362,285



	CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS For the Nine Months Ended September 30, 2010
	Rayonier Inc. (Parent Guarantor)			ROC (Subsidiary Guarantor)			Rayonier TRS Holdings Inc. (Issuer)			Subsidiaries of Rayonier TRS Holdings Inc. (Non- guarantors)			All Other Subsidiaries (Non- guarantors)			Consolidating Adjustments			Total Consolidated
CASH PROVIDED BY OPERATING ACTIVITIES	$	104,652		$	146,909		$	25,000		$	296,986		$	196,190		$	(296,530	)	$	473,207
INVESTING ACTIVITIES
Capital expenditures	—			(818		)	—			(73,617		)	(21,179		)	—			(95,614		)
Intercompany purchase of timberlands and real estate	—			—			—			(41,253		)	(48,487		)	89,740			—
Change in restricted cash	—			—			—			—			(13,209		)	—			(13,209		)
Investment in Subsidiaries	—			—			164,281			—			—			(164,281		)	—
Other	—			—			—			6,590			(379		)	—			6,211
CASH (USED FOR) PROVIDED BY INVESTING ACTIVITIES	—			(818		)	164,281			(108,280		)	(83,254		)	(74,541		)	(102,612		)
FINANCING ACTIVITIES
Issuance of debt	—			—			75,000			—			82,000			—			157,000
Repayment of debt	—			(5,000		)	(4,650		)	—			(87,000		)	—			(96,650		)
Dividends paid	(120,156		)	—			—			—			—			—			(120,156		)
Proceeds from the issuance of common shares	21,532			—			—			—			—			—			21,532
Excess tax benefits on stock-based compensation	—			—			—			5,071			—			—			5,071
Debt issuance costs	—			—			(537		)	—			—			—			(537		)
Repurchase of common shares	(6,028		)	—			—			—			—			—			(6,028		)
Intercompany distributions	—			(104,652		)	(25,000		)	(193,178		)	(48,241		)	371,071			—
CASH (USED FOR) PROVIDED BY FINANCING ACTIVITIES	(104,652		)	(109,652		)	44,813			(188,107		)	(53,241		)	371,071			(39,768		)
EFFECT OF EXCHANGE RATE CHANGES ON CASH	—			—			—			(126		)	—			—			(126		)
CASH AND CASH EQUIVALENTS
Change in cash and cash equivalents	—			36,439			234,094			473			59,695			—			330,701
Balance, beginning of year	—			2,895			67,494			2,228			2,347			—			74,964
Balance, end of period	$	—		$	39,334		$	301,588		$	2,701		$	62,042		$	—		$	405,665

Earnings Per Common Share (Details)
$ / shares in Units, $ in Thousands

3 Months Ended

9 Months Ended

12 Months Ended

Sep. 30, 2011

USD ($)

$ / shares

Sep. 30, 2010

USD ($)

$ / shares

Sep. 30, 2011

USD ($)

$ / shares

Sep. 30, 2010

USD ($)

$ / shares

Dec. 31, 2010

USD ($)

Earnings Per Share [Abstract]

Net Income | $

$ 104,909

$ 62,904

$ 219,774

$ 158,415

$ 217,586

Shares used for determining basic earnings per share

121,790,059

120,394,172

121,665,644

120,057,048

Dilutive Effect of:

Stock Options

689,643

579,611

716,095

575,294

Performance and restricted shares

1,179,047

1,232,342

1,121,909

1,144,926

Assumed conversion of Senior Exchangeable Notes

^[1]

1,823,600

1,883,270

Assumed conversion of warrants

117,260

143,182

Shares used for determining diluted earnings per common share

125,599,609

122,206,125

125,530,100

121,777,268

Basic earnings per common share | $ / shares

$ 0.86

$ 0.52

$ 1.81

$ 1.32

Diluted earnings per common share | $ / shares

$ 0.84

$ 0.51

$ 1.75

$ 1.30

Stock Split, Conversion Ratio

1.5

Stock Split, Description

[1]

Upon maturity of the Senior Exchangeable Notes (the "Notes"), Rayonier will not issue additional shares for the Notes due to the offsetting exchangeable note hedges (the "hedges"). However, accounting guidance under Accounting Standards Codification 260, Earnings Per Share requires the assumed conversion of the Notes to be included in dilutive shares, while the assumed conversion of the hedges are excluded since they are anti-dilutive. For additional information on the potential dilutive impact of the Senior Exchangeable Notes, warrants and exchangeable note hedges, see Note 11 - Debt in the 2010 Annual Report on Form 10-K.

Earnings Per Common Share Schedule of Antidilutive Shares (Details) - shares

3 Months Ended

9 Months Ended

Sep. 30, 2011

Sep. 30, 2010

Sep. 30, 2011

Sep. 30, 2010

Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]

Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount

1,965,735

179,119

2,081,864

769,699

Stock Compensation Plan [Member]

Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]

Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount

142,135

179,119

198,594

769,699

Contingently Issuable Shares [Member]

Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]

Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount

^[1]

1,823,600

1,883,270

[1]

- Definition

Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 13, 14
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 171
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 40
-Subparagraph c
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Diluted Earnings Per Share
-URI http://asc.fasb.org/extlink&oid=6510752

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Contingent Stock Agreement
-URI http://asc.fasb.org/extlink&oid=6508534

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Antidilution
-URI http://asc.fasb.org/extlink&oid=6505113

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 07-4
-Paragraph 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Income Taxes (Details) - USD ($)	3 Months Ended		9 Months Ended
Income Taxes (Details) - USD ($)	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010
Exchange of alternative fuel tax benefit	$ 2,000,000		$ 6,100,000
Tax benefit for reversal of uncertain tax liability related to the alternative fuel mixture credit	16,000,000		16,000,000
Income Tax Reconciliation, Other Adjustments	$ 9,300,000		$ 9,300,000
Effective Tax Rates, Continuing Operations [Abstract]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate			35.00%
Effective Income Tax Rate, Continuing Operations	(9.00%)	20.90%	7.50%	16.00%
Built in Gain 2011 Tax Rate			0.00%

Restricted Deposits (Details) - USD ($) $ in Millions	9 Months Ended
Restricted Deposits (Details) - USD ($) $ in Millions	Sep. 30, 2011	Dec. 31, 2010
Restricted Cash and Investments [Abstract]
Restricted Cash and Cash Equivalents	$ 0.0	$ 8.3
Maximum Time Period Proceeds From LKE Sale Maintained with Third Party Intermediary	180 days

Joint Venture Investment (Details) $ / shares in Units, $ in Thousands, Acres in Millions, $ in Millions	1 Months Ended	9 Months Ended
	Feb. 28, 2010 NZD ($)	Sep. 30, 2011 USD ($) Acres	Sep. 30, 2010 USD ($) $ / shares
Schedule of Equity Method Investments [Line Items]
Equity Method Investment, Realized Gain (Loss) on Disposal		$ 0	$ 11,545
Equity Method Investment Realized Gain Loss On Disposal Tax			$ 900
Equity Method Investment Realized Gain Loss On Disposal Per Share Amount \| $ / shares			$ 0.09
Matariki [Member]
Schedule of Equity Method Investments [Line Items]
Equity Method Investment, Ownership Percentage		26.00%
Acres Of Timberland Owned By Joint Venture \| Acres		0.3
Equity Method Investment Percentage of Ownership Decrease	35.00%
Proceeds From Issuance Of Common Stock By Equity Method Investee	$ 167
Equity Method Investment Joint Venture Outstanding Debt	$ 367
Sale of Stock, Percentage of Ownership before Transaction			40.00%
Sale of Stock, Percentage of Ownership after Transaction			26.00%

Shareholders' Equity (Details)
$ / shares in Units, $ in Thousands

3 Months Ended

9 Months Ended

12 Months Ended

Sep. 30, 2011

USD ($)

$ / shares

Sep. 30, 2010

USD ($)

$ / shares

Sep. 30, 2011

USD ($)

$ / shares

Sep. 30, 2010

USD ($)

$ / shares

Dec. 31, 2010

USD ($)

$ / shares

Increase (Decrease) in Stockholders' Equity [Roll Forward]

Stockholders' Equity Attributable to Parent

$ 1,251,582

$ 1,146,206

Net Income

$ 104,909

$ 62,904

219,774

158,415

217,586

Dividends

(137,673)

(164,514)

Issuance of shares under incentive stock plans

8,248

26,314

Stock-based compensation

11,793

15,223

Excess tax benefit on stock-based compensation

4,951

5,411

Repurchase of common shares

(7,909)

(6,028)

Amortization of pension and postretirement plans

2,261

1,210

6,449

5,849

6,385

Foreign currency translation adjustment

3,584

3,198

11,314

(64)

4,162

Joint venture cash flow hedges

(630)

$ (104)

(498)

$ 922

837

Stockholders' Equity Attributable to Parent

$ 1,368,031

$ 1,251,582

Common Stock, Dividends, Per Share, Declared | $ / shares

$ 0.40

$ 0.33

$ 1.12

$ 1.00

$ 1.36

Stock Split, Conversion Ratio

1.5

Common Stock Including Additional Paid in Capital [Member]

Increase (Decrease) in Stockholders' Equity [Roll Forward]

Stockholders' Equity Attributable to Parent

$ 602,882

$ 561,962

Shares, Issued | shares

^[1]

121,023,140

119,312,961

Issuance of shares under incentive stock plans

$ 8,248

$ 26,314

Stock Issued During Period, Shares, Share-based Compensation, Net of Forfeitures | shares

^[1]

1,013,180

1,914,341

Stock-based compensation

$ 11,793

$ 15,223

Excess tax benefit on stock-based compensation

4,951

5,411

Repurchase of common shares

$ (7,909)

$ (6,028)

Stock Repurchased During Period, Shares | shares

^[1]

(208,694)

(204,162)

Stockholders' Equity Attributable to Parent

$ 619,965

$ 602,882

Shares, Issued | shares

^[1]

121,827,626

121,023,140

Retained Earnings [Member]

Increase (Decrease) in Stockholders' Equity [Roll Forward]

Stockholders' Equity Attributable to Parent

$ 717,058

$ 663,986

Net Income

219,774

217,586

Dividends

(137,673)

(164,514)

Stockholders' Equity Attributable to Parent

$ 799,159

799,159

717,058

Accumulated Other Comprehensive Income (Loss) [Member]

Increase (Decrease) in Stockholders' Equity [Roll Forward]

Stockholders' Equity Attributable to Parent

(68,358)

$ (79,742)

(79,742)

Amortization of pension and postretirement plans

6,449

6,385

Foreign currency translation adjustment

11,314

4,162

Joint venture cash flow hedges

(498)

837

Stockholders' Equity Attributable to Parent

$ (51,093)

$ (68,358)

[1]	The impact of the August 2011 three-for-two stock split is reflected for all periods presented. See Note 2 - Earnings Per Common Share for additional information.

Segment and Geographical Information (Details) - USD ($)
$ in Thousands

3 Months Ended

9 Months Ended

Sep. 30, 2011

Sep. 30, 2010

Sep. 30, 2011

Sep. 30, 2010

Dec. 31, 2010

Segment Reporting Information [Line Items]

Gain on sale of a portion of the interest in the New Zealand joint venture

$ 0

$ 12,367

Depreciation, depletion and amortization

38,895

39,165

101,758

115,687

Operating Income

108,310

92,082

274,961

225,286

Sales

385,091

377,515

1,100,218

999,925

Assets

2,494,721

$ 2,363,653

Forest Resources [Member]

Segment Reporting Information [Line Items]

Depreciation, depletion and amortization

16,614

14,813

47,866

48,819

Operating Income

10,792

9,151

33,681

26,023

Sales

57,265

47,343

162,482

143,368

Assets

1,342,022

1,259,925

Real Estate Segment [Member]

Segment Reporting Information [Line Items]

Depreciation, depletion and amortization

5,677

9,284

10,598

21,286

Operating Income

28,077

30,788

40,458

52,325

Sales

32,177

45,162

57,945

90,891

Assets

82,313

85,525

Performance Fibers Segment [Member]

Segment Reporting Information [Line Items]

Depreciation, depletion and amortization

15,592

13,922

40,089

41,929

Operating Income

74,897

62,311

221,709

152,158

Sales

255,457

246,314

739,426

648,032

Assets

617,649

550,875

Wood Products Segment [Member]

Segment Reporting Information [Line Items]

Depreciation, depletion and amortization

689

936

2,344

3,080

Operating Income

(740)

(1,368)

(1,274)

2,943

Sales

16,492

14,652

50,239

52,157

Assets

20,292

19,544

All Other Segments [Member]

Segment Reporting Information [Line Items]

Operating Income

1,122

(798)

955

538

Sales

25,950

25,449

94,869

72,803

Assets

22,980

25,583

Intersegment Elimination [Member]

Segment Reporting Information [Line Items]

Sales

^[1]

(2,250)

(1,405)

(4,743)

(7,326)

Unallocated Amount to Segment [Member]

Segment Reporting Information [Line Items]

Operating Income

^[2]

(5,838)

(8,002)

(20,568)

(8,701)

Assets

409,465

$ 422,201

All Other Segments And Unallocated Amount To Segment [Member]

Segment Reporting Information [Line Items]

Depreciation, depletion and amortization

$ 323

$ 210

$ 861

$ 573

[1]	Intersegment eliminations primarily reflect sales from our Forest Resources segment to our Performance Fibers segment.
[2]	Nine months ended September 30, 2010 include a $12.4 million gain from the sale of a portion of the Company's interest in its New Zealand JV. See Note 5 — Joint Venture Investment for additional information.

Fair Value Measurements (Details) - USD ($) $ in Thousands	Sep. 30, 2011	Dec. 31, 2010	Sep. 30, 2010	Dec. 31, 2009
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	$ 362,285	$ 349,463	$ 405,665	$ 74,964
Short-term debt	(116,167)	(93,057)
Long-term debt	(658,464)	(675,103)
Carrying (Reported) Amount, Fair Value Disclosure [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	362,285	349,463
Short-term debt	(116,167)	(93,057)
Long-term debt	(658,464)	(675,103)
Estimate of Fair Value, Fair Value Disclosure [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	362,285	349,463
Short-term debt	(117,074)	(98,042)
Long-term debt	$ (692,754)	$ (783,080)

- Definition

Includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the Entity may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present minimal risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months. Compensating balance arrangements that do not legally restrict the withdrawal or usage of cash amounts may be reported as Cash and Cash Equivalents, while legally restricted deposits held as compensating balances against borrowing arrangements, contracts entered into with others, or company statements of intention with regard to particular deposits are not generally reported as cash and cash equivalents. Includes cash and cash equivalents associated with the entity's continuing operations. Excludes cash and cash equivalents associated with the disposal group (and discontinued operation).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 95
-Paragraph 8, 9
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 1
-Article 5

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 95
-Paragraph 7
-Footnote 1
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 95
-Paragraph 7, 26
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Cash
-URI http://asc.fasb.org/extlink&oid=6506951

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Cash Equivalents
-URI http://asc.fasb.org/extlink&oid=6507016

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.1)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section 45
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6676-107765

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3044-108585

+ Details

- Definition

This element represents the portion of the balance sheet assertion valued at fair value by the entity whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission. This item includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the Company may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present minimal risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months.

+ References + Details

Fair Value Measurements Variable Interest Entity (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2011	Dec. 31, 2004
Variable Interest Entity [Line Items]
Variable Interest Entity, Qualitative or Quantitative Information, Date Involvement Began	2004
Variable Interest Entity Amount Of Installment Note And Letter Of Credit Contributed To Special Purpose Entity		$ 25.0
Variable Interest Entity Amount Of Cash Received		22.6
Variable Interest Entity Interest Cash Payments Received Net	immaterial cash payments
Variable Interest Entity Recorded Liability For Performance Obligation	de minimus guarantee liability
Variable Interest Entity Cash Received Upon Maturity	$ 2.6
Variable Interest Entity, Not Primary Beneficiary [Member]
Variable Interest Entity [Line Items]
Variable Interest Entity Amount Of Notes Issued By Special Purpose Entity		$ 22.6
Variable Interest Entity Term Of Notes Issued By Special Purpose Entity		15-year
Variable Interest Entity Investment	$ 2.6
Variable Interest Entity Maturity Date Of Notes Issued By Special Purpose Entity	2019

Fair Value Measurements Schedule of Fair Value, Assets & Liabilities Measured on Recurring Basis (Details) - Fair Value, Measurements, Recurring [Member] - USD ($) $ in Thousands	Sep. 30, 2011	Dec. 31, 2010
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Variable Interest Entity, Nonconsolidated, Carrying Amount, Assets	$ 2,879	$ 2,879
Carrying (Reported) Amount, Fair Value Disclosure [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Variable Interest Entity, Nonconsolidated, Carrying Amount, Assets	$ 2,879	$ 2,879

Guarantees (Details)
$ in Thousands

9 Months Ended

Sep. 30, 2011

USD ($)

Guarantor Obligations [Line Items]

Guarantor Obligations, Maximum Exposure, Undiscounted

$ 58,809

Guarantor Obligations, Current Carrying Value

$ 39,689

Variable Interest Entity Recorded Liability For Performance Obligation

de minimus guarantee liability

Financial Standby Letter of Credit [Member]

Guarantor Obligations [Line Items]

Guarantor Obligations Collateral for Industrial Revenue Bonds

$ 39,000

Guarantor Obligations, Maximum Exposure, Undiscounted

43,807

^[1]

Guarantor Obligations, Current Carrying Value

$ 38,110

^[1]

Guarantor Obligations, Term

various dates during 2011 and 2012

Financial Guarantee [Member]

Guarantor Obligations [Line Items]

Guarantor Obligations, Maximum Exposure, Undiscounted

$ 2,555

^[2]

Guarantor Obligations, Current Carrying Value

$ 43

^[2]

Variable Interest Entity Recorded Liability For Performance Obligation

de minimus liability

Guarantee Type, Other [Member]

Guarantor Obligations [Line Items]

Guarantor Obligations, Maximum Exposure, Undiscounted

$ 12,447

^[3]

Guarantor Obligations, Current Carrying Value

$ 1,536

^[3]

Guarantor Obligations, Term

various dates during 2011, 2012 and 2014

[1]	Approximately $39 million of the standby letters of credit serve as credit support for industrial revenue bonds. The remaining letters of credit support various insurance related agreements, primarily workers’ compensation and pollution liability policy requirements. These letters of credit will expire at various dates during 2011 and 2012 and will be renewed as required.
[2]	In conjunction with a timberland sale and note monetization in the first quarter of 2004, the Company issued a make-whole agreement pursuant to which it guaranteed $2.6 million of obligations of a special-purpose entity that was established to complete the monetization. At September 30, 2011, the Company has a de minimus liability to reflect the fair market value of its obligation to perform under the make-whole agreement.
[3]	Rayonier issues surety bonds primarily to secure timber harvesting obligations in the State of Washington and to provide collateral for the Company’s workers’ compensation self-insurance program in that state. These surety bonds expire at various dates during 2011, 2012 and 2014 and are expected to be renewed as required.

Liabilities for Dispositions and Discontinued Operations (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2011	Dec. 31, 2010
Accrual for Environmental Loss Contingencies [Roll Forward]
Liabilities for dispositions and discontinued operations, beginning of period	$ 93,160	$ 98,591
Expenditures charged to liabilities	(6,915)	(8,632)
Increase to liabilities	58	3,201
Liabilities for dispositions and discontinued operations, end of period	86,303	93,160
Less: Current portion	(11,090)	(11,500)
Non-current portion	$ 75,213	$ 81,660
Environmental Loss Contingencies Term Liabilities to Cover Costs	20 years
Environmental Exit Costs, Reasonably Possible Additional Losses, High Estimate	$ 40,000

- Definition

Carrying value of the obligation (known or estimated) arising from requirements to perform activities to remediate one or more sites, payable in twelve months or in the next operating cycle if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 5
-Paragraph 9
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 20
-Article 5

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 96-1
-Paragraph 161, 163
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 450
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6952336&loc=d3e14326-108349

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 410
-SubTopic 30
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=6393242&loc=d3e13207-110859

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.20)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section 45
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6911-107765

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 410
-SubTopic 30
-Section 50
-Paragraph 10
-Subparagraph (d)(1)
-URI http://asc.fasb.org/extlink&oid=6393242&loc=d3e13237-110859

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 43
-Chapter 3
-Section A
-Paragraph 8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Employee Benefit Plans (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Employee Benefit Plans (Details) - USD ($) $ in Thousands	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Number of qualified non-contributory defined benefit pension plans			4
Pension Contributions			$ 0
Defined Benefit Plan, Estimated Future Employer Contributions in Current Fiscal Year	$ 0		0
Pension Plans, Defined Benefit [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Service Cost	1,695	$ 1,549	5,086	$ 4,647
Defined Benefit Plan, Interest Cost	4,522	4,435	13,566	13,305
Defined Benefit Plan, Expected Return on Plan Assets	(6,455)	(5,412)	(19,366)	(16,238)
Defined Benefit Plan Amortization Of Prior Service Cost	340	414	1,020	1,243
Defined Benefit Plan Amortization Of Plan Amendment	0	0	0	0
Defined Benefit Plan, Amortization of Losses (Gains)	2,593	1,614	7,779	4,842
Defined Benefit Plan, Net Periodic Benefit Cost	2,695	2,600	8,085	7,799
Other Postretirement Benefit Plans, Defined Benefit [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Service Cost	99	148	463	440
Defined Benefit Plan, Interest Cost	257	258	729	772
Defined Benefit Plan, Expected Return on Plan Assets	0	0	0	0
Defined Benefit Plan Amortization Of Prior Service Cost	49	21	93	65
Defined Benefit Plan Amortization Of Plan Amendment	0	(637)	0	(5,421)
Defined Benefit Plan, Amortization of Losses (Gains)	296	459	428	3,415
Defined Benefit Plan, Net Periodic Benefit Cost	$ 701	$ 249	$ 1,713	$ (729)

Debt Line of Credit (Details) - USD ($) $ in Millions	9 Months Ended
Debt Line of Credit (Details) - USD ($) $ in Millions	Sep. 30, 2011	Apr. 30, 2011
August 2006 Line of Credit [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Term	five year
Line of Credit Facility, Maximum Borrowing Capacity		$ 250
Line of Credit Facility, Scheduled Expiration Date	August 2011
April 2011 Line of Credit [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Initiation Date	April 2011
Line of Credit Facility, Maximum Borrowing Capacity Before Increase	$ 300
Line of Credit Facility, Maximum Borrowing Capacity	$ 450
Line of Credit Facility, Scheduled Expiration Date	April 2016
Line of Credit Facility, Interest Rate Description	LIBOR plus 105 basis points
Line of Credit Facility, Commitment Fee Description	20 basis points
Line of Credit Facility, Remaining Borrowing Capacity	$ 370

Debt Other (Details) - March 2015 Term Loan [Member] $ in Millions	9 Months Ended
	Sep. 30, 2011 USD ($)
Debt Instrument [Line Items]
Extinguishment of Debt, Amount	$ 75
Debt Instrument Scheduled Date of Maturity	2015

Accumulated Other Comprehensive Loss (Details) - USD ($)
$ in Thousands

Sep. 30, 2011

Dec. 31, 2010

Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]

Foreign currency translation adjustments

^[1]

$ 42,245

$ 30,931

Joint venture cash flow hedges

(1,966)

(1,468)

Unrecognized components of employee benefit plans, net of tax

(91,372)

(97,821)

Total

$ (51,093)

$ (68,358)

[1]	During the nine months ended September 30, 2011, the increase in net foreign currency translation adjustments was due to the strengthening of the New Zealand dollar against the U.S. dollar.

- Definition

The total of net gain (loss), prior service cost (credit), and transition assets (obligations), as well as minimum pension liability if still remaining, included in accumulated other comprehensive income associated with a defined benefit pension or other postretirement plan(s) because they have yet to be recognized as components of net periodic benefit cost.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 26
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph i
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 158
-Paragraph 7
-Subparagraph c
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e637-108580

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14
-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e681-108580

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e653-108580

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (i)
-URI http://asc.fasb.org/extlink&oid=6962843&loc=d3e1928-114920

+ Details

- Definition

Accumulated adjustment, net of tax, that results from the process of translating subsidiary financial statements and foreign equity investments into the reporting currency from the functional currency of the reporting entity, net of reclassification of realized foreign currency translation gains or losses.

+ References

+ Details

- Definition

Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.

+ References

+ Details

Consolidating Financial Statements (Income Statement Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010	Dec. 31, 2010
Income Statement [Abstract]
SALES	$ 385,091	$ 377,515	$ 1,100,218	$ 999,925
Costs and Expenses
Cost of sales	266,184	269,203	786,467	744,996
Selling and general expenses	15,762	17,125	48,187	49,264
Other operating income, net	(4,171)	(792)	(5,580)	(6,620)
Costs and Expenses, Total	277,775	285,536	829,074	787,640
Equity in income (loss) of New Zealand joint venture	994	103	3,817	634
OPERATING INCOME BEFORE GAIN ON SALE OF A PORTION OF THE INTEREST IN THE NEW ZEALAND JOINT VENTURE	108,310	92,082	274,961	212,919
Gain on sale of a portion of the interest in the New Zealand joint venture	0	0	0	12,367
OPERATING INCOME	108,310	92,082	274,961	225,286
Interest Expense	(12,356)	(12,943)	(38,300)	(37,680)
Interest and miscellaneous income, net	331	345	935	943
INCOME BEFORE INCOME TAXES	96,285	79,484	237,596	188,549
Income tax (expense) benefit	8,624	(16,580)	(17,822)	(30,134)
NET INCOME	104,909	62,904	219,774	158,415	$ 217,586
Parent Company [Member]
Income Statement [Abstract]
SALES	0	0	0	0
Costs and Expenses
Cost of sales	0	0	0	0
Selling and general expenses	0	0	0	0
Other operating income, net	0	0	0	0
Costs and Expenses, Total	0	0	0	0
Equity in income (loss) of New Zealand joint venture	0	0	0	0
OPERATING INCOME BEFORE GAIN ON SALE OF A PORTION OF THE INTEREST IN THE NEW ZEALAND JOINT VENTURE				0
Gain on sale of a portion of the interest in the New Zealand joint venture				0
OPERATING INCOME	0	0	0	0
Interest Expense	0	0	0	0
Interest and miscellaneous income, net	0	0	0	0
Equity in Income from Subsidiaries	104,909	62,904	219,774	158,415
INCOME BEFORE INCOME TAXES	104,909	62,904	219,774	158,415
Income tax (expense) benefit	0	0	0	0
NET INCOME	104,909	62,904	219,774	158,415
Guarantor Subsidiaries [Member]
Income Statement [Abstract]
SALES	0	0	0	0
Costs and Expenses
Cost of sales	0	0	0	0
Selling and general expenses	2,566	2,735	7,497	7,591
Other operating income, net	45	54	130	73
Costs and Expenses, Total	2,611	2,789	7,627	7,664
Equity in income (loss) of New Zealand joint venture	0	0	0	0
OPERATING INCOME BEFORE GAIN ON SALE OF A PORTION OF THE INTEREST IN THE NEW ZEALAND JOINT VENTURE				(7,664)
Gain on sale of a portion of the interest in the New Zealand joint venture				0
OPERATING INCOME	(2,611)	(2,789)	(7,627)	(7,664)
Interest Expense	(440)	(80)	(831)	70
Interest and miscellaneous income, net	1,332	1,335	3,972	11,595
Equity in Income from Subsidiaries	106,350	66,680	224,142	158,198
INCOME BEFORE INCOME TAXES	104,631	65,146	219,656	162,199
Income tax (expense) benefit	278	(2,242)	118	(3,784)
NET INCOME	104,909	62,904	219,774	158,415
Issuer Entity [Member]
Income Statement [Abstract]
SALES	0	0	0	0
Costs and Expenses
Cost of sales	0	0	0	0
Selling and general expenses	0	0	0	0
Other operating income, net	0	0	0	0
Costs and Expenses, Total	0	0	0	0
Equity in income (loss) of New Zealand joint venture	0	0	0	0
OPERATING INCOME BEFORE GAIN ON SALE OF A PORTION OF THE INTEREST IN THE NEW ZEALAND JOINT VENTURE				0
Gain on sale of a portion of the interest in the New Zealand joint venture				0
OPERATING INCOME	0	0	0	0
Interest Expense	(12,139)	(12,682)	(37,350)	(37,643)
Interest and miscellaneous income, net	(1,121)	(987)	(3,313)	(3,276)
Equity in Income from Subsidiaries	76,971	29,793	166,190	80,547
INCOME BEFORE INCOME TAXES	63,711	16,124	125,527	39,628
Income tax (expense) benefit	4,840	4,989	14,842	14,935
NET INCOME	68,551	21,113	140,369	54,563
Non-guarantor Subsidiary Rayonier TRS Holdings Inc [Member]
Income Statement [Abstract]
SALES	342,937	349,311	1,002,015	928,643
Costs and Expenses
Cost of sales	254,969	280,715	750,375	754,937
Selling and general expenses	12,584	13,613	38,639	39,343
Other operating income, net	(2,606)	679	(406)	(955)
Costs and Expenses, Total	264,947	295,007	788,608	793,325
Equity in income (loss) of New Zealand joint venture	200	147	561	652
OPERATING INCOME BEFORE GAIN ON SALE OF A PORTION OF THE INTEREST IN THE NEW ZEALAND JOINT VENTURE				135,970
Gain on sale of a portion of the interest in the New Zealand joint venture				7,697
OPERATING INCOME	78,190	54,451	213,968	143,667
Interest Expense	328	(153)	73	0
Interest and miscellaneous income, net	(5,053)	(5,178)	(15,069)	(21,835)
Equity in Income from Subsidiaries	0	0	0	0
INCOME BEFORE INCOME TAXES	73,465	49,120	198,972	121,832
Income tax (expense) benefit	3,506	(19,327)	(32,782)	(41,285)
NET INCOME	76,971	29,793	166,190	80,547
Non-guarantor Subsidiary All Other Subsidiaries [Member]
Income Statement [Abstract]
SALES	61,463	69,040	147,884	203,909
Costs and Expenses
Cost of sales	32,376	33,900	90,630	99,782
Selling and general expenses	612	777	2,051	2,330
Other operating income, net	(1,610)	(1,525)	(5,304)	(5,738)
Costs and Expenses, Total	31,378	33,152	87,377	96,374
Equity in income (loss) of New Zealand joint venture	794	(44)	3,256	(18)
OPERATING INCOME BEFORE GAIN ON SALE OF A PORTION OF THE INTEREST IN THE NEW ZEALAND JOINT VENTURE				107,517
Gain on sale of a portion of the interest in the New Zealand joint venture				4,670
OPERATING INCOME	30,879	35,844	63,763	112,187
Interest Expense	(105)	(28)	(192)	(107)
Interest and miscellaneous income, net	5,173	5,175	15,345	14,459
Equity in Income from Subsidiaries	0	0	0	0
INCOME BEFORE INCOME TAXES	35,947	40,991	78,916	126,539
Income tax (expense) benefit	0	0	0	0
NET INCOME	35,947	40,991	78,916	126,539
Consolidation, Eliminations [Member]
Income Statement [Abstract]
SALES	(19,309)	(40,836)	(49,681)	(132,627)
Costs and Expenses
Cost of sales	(21,161)	(45,412)	(54,538)	(109,723)
Selling and general expenses	0	0	0	0
Other operating income, net	0	0	0	0
Costs and Expenses, Total	(21,161)	(45,412)	(54,538)	(109,723)
Equity in income (loss) of New Zealand joint venture	0	0	0	0
OPERATING INCOME BEFORE GAIN ON SALE OF A PORTION OF THE INTEREST IN THE NEW ZEALAND JOINT VENTURE				(22,904)
Gain on sale of a portion of the interest in the New Zealand joint venture				0
OPERATING INCOME	1,852	4,576	4,857	(22,904)
Interest Expense	0	0	0	0
Interest and miscellaneous income, net	0	0	0	0
Equity in Income from Subsidiaries	(288,230)	(159,377)	(610,106)	(397,160)
INCOME BEFORE INCOME TAXES	(286,378)	(154,801)	(605,249)	(420,064)
Income tax (expense) benefit	0	0	0	0
NET INCOME	$ (286,378)	$ (154,801)	$ (605,249)	$ (420,064)

Consolidating Financial Statements (Balance Sheet Details) - USD ($) $ in Thousands	Sep. 30, 2011	Dec. 31, 2010	Sep. 30, 2010	Dec. 31, 2009
CURRENT ASSETS
Cash and cash equivalents	$ 362,285	$ 349,463	$ 405,665	$ 74,964
Accounts receivable, less allowance for doubtful accounts	106,937	82,640
Inventory	114,114	110,035
Intercompany interest receivable		0
Income tax receivable	1,624	21,734
Prepaid and other current assets	63,458	45,314
Total current assets	648,418	609,186
TIMBER AND TIMBERLANDS, NET OF DEPLETION AND AMORTIZATION	1,192,356	1,137,931
Property, Plant and Equipment, Net	420,608	385,304
Investment in Joint Venture	80,281	68,483
Investment in subsidiaries	0	0
Other assets	153,058	162,749
Total Assets	2,494,721	2,363,653
CURRENT LIABILITIES
Accounts payable	68,495	57,985
Current maturities of long-term debt	116,167	93,057
Accrued taxes	22,894	10,337
Accrued payroll and benefits	24,719	25,466
Accrued interest	11,942	6,206
Accrued customer incentives	9,265	9,759
Other current liabilities	35,637	30,638
Current liabilities for dispositions and discontinued operations	11,090	11,500
Total current liabilities	300,209	244,948
LONG-TERM DEBT	658,464	675,103
NON-CURRENT LIABILITIES FOR DISPOSITIONS AND DISCONTINUED OPERATIONS	75,213	81,660
PENSION AND OTHER POSTRETIREMENT BENEFITS	65,512	66,335
OTHER NON-CURRENT LIABILITIES	27,292	44,025
INTERCOMPANY PAYABLE	0	0
TOTAL LIABILITIES	1,126,690	1,112,071
TOTAL SHAREHOLDERS' EQUITY	1,368,031	1,251,582		1,146,206
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	2,494,721	2,363,653
Parent Company [Member]
CURRENT ASSETS
Cash and cash equivalents	0	0	0	0
Accounts receivable, less allowance for doubtful accounts	0	0
Inventory	0	0
Intercompany interest receivable	0	0
Income tax receivable	0	0
Prepaid and other current assets	0	0
Total current assets	0	0
TIMBER AND TIMBERLANDS, NET OF DEPLETION AND AMORTIZATION	0	0
Property, Plant and Equipment, Net	0	0
Investment in Joint Venture	0	0
Investment in subsidiaries	1,368,031	1,251,582
Other assets	0	0
Total Assets	1,368,031	1,251,582
CURRENT LIABILITIES
Accounts payable	0	0
Current maturities of long-term debt	0	0
Accrued taxes	0	0
Accrued payroll and benefits	0	0
Accrued interest	0	0
Accrued customer incentives	0	0
Other current liabilities	0	0
Current liabilities for dispositions and discontinued operations	0	0
Total current liabilities	0	0
LONG-TERM DEBT	0	0
NON-CURRENT LIABILITIES FOR DISPOSITIONS AND DISCONTINUED OPERATIONS	0	0
PENSION AND OTHER POSTRETIREMENT BENEFITS	0	0
OTHER NON-CURRENT LIABILITIES	0	0
INTERCOMPANY PAYABLE	0	0
TOTAL LIABILITIES	0	0
TOTAL SHAREHOLDERS' EQUITY	1,368,031	1,251,582
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	1,368,031	1,251,582
Guarantor Subsidiaries [Member]
CURRENT ASSETS
Cash and cash equivalents	42,375	29,759	39,334	2,895
Accounts receivable, less allowance for doubtful accounts	0	1
Inventory	76	0
Intercompany interest receivable	0	0
Income tax receivable	1,624	1,750
Prepaid and other current assets	1,222	1,273
Total current assets	45,297	32,783
TIMBER AND TIMBERLANDS, NET OF DEPLETION AND AMORTIZATION	23	0
Property, Plant and Equipment, Net	2,418	2,819
Investment in Joint Venture	0	0
Investment in subsidiaries	1,577,960	1,392,465
Other assets	27,555	26,642
Total Assets	1,653,253	1,454,709
CURRENT LIABILITIES
Accounts payable	785	823
Current maturities of long-term debt	0	0
Accrued taxes	13	0
Accrued payroll and benefits	12,761	13,507
Accrued interest	278	12
Accrued customer incentives	0	0
Other current liabilities	1,656	2,608
Current liabilities for dispositions and discontinued operations	0	0
Total current liabilities	15,493	16,950
LONG-TERM DEBT	75,000	0
NON-CURRENT LIABILITIES FOR DISPOSITIONS AND DISCONTINUED OPERATIONS	0	0
PENSION AND OTHER POSTRETIREMENT BENEFITS	64,522	63,759
OTHER NON-CURRENT LIABILITIES	19,626	19,811
INTERCOMPANY PAYABLE	110,581	102,607
TOTAL LIABILITIES	285,222	203,127
TOTAL SHAREHOLDERS' EQUITY	1,368,031	1,251,582
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	1,653,253	1,454,709
Issuer Entity [Member]
CURRENT ASSETS
Cash and cash equivalents	276,435	283,258	301,588	67,494
Accounts receivable, less allowance for doubtful accounts	0	0
Inventory	0	0
Intercompany interest receivable	0	0
Income tax receivable	0	0
Prepaid and other current assets	816	842
Total current assets	277,251	284,100
TIMBER AND TIMBERLANDS, NET OF DEPLETION AND AMORTIZATION	0	0
Property, Plant and Equipment, Net	0	0
Investment in Joint Venture	0	0
Investment in subsidiaries	1,059,932	987,381
Other assets	7,285	9,351
Total Assets	1,344,468	1,280,832
CURRENT LIABILITIES
Accounts payable	22	20
Current maturities of long-term debt	116,167	93,057
Accrued taxes	0	0
Accrued payroll and benefits	0	0
Accrued interest	10,773	5,591
Accrued customer incentives	0	0
Other current liabilities	0	0
Current liabilities for dispositions and discontinued operations	0	0
Total current liabilities	126,962	98,668
LONG-TERM DEBT	583,464	675,103
NON-CURRENT LIABILITIES FOR DISPOSITIONS AND DISCONTINUED OPERATIONS	0	0
PENSION AND OTHER POSTRETIREMENT BENEFITS	0	0
OTHER NON-CURRENT LIABILITIES	0	0
INTERCOMPANY PAYABLE	0	0
TOTAL LIABILITIES	710,426	773,771
TOTAL SHAREHOLDERS' EQUITY	634,042	507,061
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	1,344,468	1,280,832
Non-guarantor Subsidiary Rayonier TRS Holdings Inc [Member]
CURRENT ASSETS
Cash and cash equivalents	10,274	1,280	2,701	2,228
Accounts receivable, less allowance for doubtful accounts	105,707	81,288
Inventory	128,716	123,432
Intercompany interest receivable	0	0
Income tax receivable	0	19,984
Prepaid and other current assets	51,314	38,697
Total current assets	296,011	264,681
TIMBER AND TIMBERLANDS, NET OF DEPLETION AND AMORTIZATION	38,422	37,398
Property, Plant and Equipment, Net	416,441	380,577
Investment in Joint Venture	(11,356)	(12,282)
Investment in subsidiaries	0	0
Other assets	656,407	664,664
Total Assets	1,395,925	1,335,038
CURRENT LIABILITIES
Accounts payable	64,746	55,052
Current maturities of long-term debt	0	0
Accrued taxes	16,572	8,283
Accrued payroll and benefits	9,761	9,590
Accrued interest	891	603
Accrued customer incentives	9,265	9,759
Other current liabilities	19,730	20,071
Current liabilities for dispositions and discontinued operations	11,090	11,500
Total current liabilities	132,055	114,858
LONG-TERM DEBT	0	0
NON-CURRENT LIABILITIES FOR DISPOSITIONS AND DISCONTINUED OPERATIONS	75,213	81,660
PENSION AND OTHER POSTRETIREMENT BENEFITS	990	2,576
OTHER NON-CURRENT LIABILITIES	7,035	23,552
INTERCOMPANY PAYABLE	120,700	125,011
TOTAL LIABILITIES	335,993	347,657
TOTAL SHAREHOLDERS' EQUITY	1,059,932	987,381
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	1,395,925	1,335,038
Non-guarantor Subsidiary All Other Subsidiaries [Member]
CURRENT ASSETS
Cash and cash equivalents	33,201	35,166	62,042	2,347
Accounts receivable, less allowance for doubtful accounts	1,230	1,351
Inventory	0	0
Intercompany interest receivable	4,257	4,320
Income tax receivable	0	0
Prepaid and other current assets	10,106	4,502
Total current assets	48,794	45,339
TIMBER AND TIMBERLANDS, NET OF DEPLETION AND AMORTIZATION	1,152,051	1,098,870
Property, Plant and Equipment, Net	1,749	1,711
Investment in Joint Venture	91,637	80,765
Investment in subsidiaries	0	0
Other assets	6,741	13,153
Total Assets	1,300,972	1,239,838
CURRENT LIABILITIES
Accounts payable	2,942	2,090
Current maturities of long-term debt	0	0
Accrued taxes	6,309	2,054
Accrued payroll and benefits	2,197	2,369
Accrued interest	0	0
Accrued customer incentives	0	0
Other current liabilities	14,251	7,959
Current liabilities for dispositions and discontinued operations	0	0
Total current liabilities	25,699	14,472
LONG-TERM DEBT	0	0
NON-CURRENT LIABILITIES FOR DISPOSITIONS AND DISCONTINUED OPERATIONS	0	0
PENSION AND OTHER POSTRETIREMENT BENEFITS	0	0
OTHER NON-CURRENT LIABILITIES	631	662
INTERCOMPANY PAYABLE	(7,440)	(3,751)
TOTAL LIABILITIES	18,890	11,383
TOTAL SHAREHOLDERS' EQUITY	1,282,082	1,228,455
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	1,300,972	1,239,838
Consolidation, Eliminations [Member]
CURRENT ASSETS
Cash and cash equivalents	0	0	$ 0	$ 0
Accounts receivable, less allowance for doubtful accounts	0	0
Inventory	(14,678)	(13,397)
Intercompany interest receivable	(4,257)	(4,320)
Income tax receivable	0	0
Prepaid and other current assets	0	0
Total current assets	(18,935)	(17,717)
TIMBER AND TIMBERLANDS, NET OF DEPLETION AND AMORTIZATION	1,860	1,663
Property, Plant and Equipment, Net	0	197
Investment in Joint Venture	0	0
Investment in subsidiaries	(4,005,923)	(3,631,428)
Other assets	(544,930)	(551,061)
Total Assets	(4,567,928)	(4,198,346)
CURRENT LIABILITIES
Accounts payable	0	0
Current maturities of long-term debt	0	0
Accrued taxes	0	0
Accrued payroll and benefits	0	0
Accrued interest	0	0
Accrued customer incentives	0	0
Other current liabilities	0	0
Current liabilities for dispositions and discontinued operations	0	0
Total current liabilities	0	0
LONG-TERM DEBT	0	0
NON-CURRENT LIABILITIES FOR DISPOSITIONS AND DISCONTINUED OPERATIONS	0	0
PENSION AND OTHER POSTRETIREMENT BENEFITS	0	0
OTHER NON-CURRENT LIABILITIES	0	0
INTERCOMPANY PAYABLE	(223,841)	(223,867)
TOTAL LIABILITIES	(223,841)	(223,867)
TOTAL SHAREHOLDERS' EQUITY	(4,344,087)	(3,974,479)
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$ (4,567,928)	$ (4,198,346)

Consolidating Financial Statements (Statement of Cash Flows Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2011	Sep. 30, 2010
Statement of Cash Flows [Abstract]
CASH PROVIDED BY OPERATING ACTIVITIES	$ 326,270	$ 473,207
INVESTING ACTIVITIES
Capital Expenditures	(87,156)	(95,614)
Purchase of timberlands	(94,162)	0
Jesup mill cellulose specialties expansion	(14,567)	0
Intercompany purchase of timberlands and real estate		0
Change in restricted cash	8,323	(13,209)
Investment in subsidiaries	0	0
Other	7,021	6,211
CASH USED FOR INVESTING ACTIVITIES	(180,541)	(102,612)
FINANCING ACTIVITIES
Issuance of debt	180,000	157,000
Repayment of debt	(180,000)	(96,650)
Dividends paid	(136,563)	(120,156)
Proceeds from the issuance of common shares	8,248	21,532
Excess tax benefits on stock-based compensation	4,951	5,071
Debt issuance costs	(2,027)	(537)
Repurchase of common shares	(7,909)	(6,028)
Intercompany distributions	0	0
CASH (USED FOR) PROVIDED BY FINANCING ACTIVITIES	(133,300)	(39,768)
EFFECT OF EXCHANGE RATE CHANGES ON CASH	393	(126)
CASH AND CASH EQUIVALENTS
Change in cash and cash equivalents	12,822	330,701
Balance, beginning of year	349,463	74,964
Balance, end of period	362,285	405,665
Parent Company [Member]
Statement of Cash Flows [Abstract]
CASH PROVIDED BY OPERATING ACTIVITIES	136,224	104,652
INVESTING ACTIVITIES
Capital Expenditures	0	0
Purchase of timberlands	0
Intercompany purchase of timberlands and real estate		0
Change in restricted cash	0	0
Investment in subsidiaries	0	0
Other	0	0
CASH USED FOR INVESTING ACTIVITIES	0	0
FINANCING ACTIVITIES
Issuance of debt	0	0
Repayment of debt	0	0
Dividends paid	(136,563)	(120,156)
Proceeds from the issuance of common shares	8,248	21,532
Excess tax benefits on stock-based compensation	0	0
Debt issuance costs	0	0
Repurchase of common shares	(7,909)	(6,028)
Intercompany distributions	0	0
CASH (USED FOR) PROVIDED BY FINANCING ACTIVITIES	(136,224)	(104,652)
EFFECT OF EXCHANGE RATE CHANGES ON CASH	0	0
CASH AND CASH EQUIVALENTS
Change in cash and cash equivalents	0	0
Balance, beginning of year	0	0
Balance, end of period	0	0
Guarantor Subsidiaries [Member]
Statement of Cash Flows [Abstract]
CASH PROVIDED BY OPERATING ACTIVITIES	147,352	146,909
INVESTING ACTIVITIES
Capital Expenditures	(16)	(818)
Purchase of timberlands	0
Intercompany purchase of timberlands and real estate		0
Change in restricted cash	0	0
Investment in subsidiaries	(73,736)	0
Other	0	0
CASH USED FOR INVESTING ACTIVITIES	(73,752)	(818)
FINANCING ACTIVITIES
Issuance of debt	75,000	0
Repayment of debt	0	(5,000)
Dividends paid	0	0
Proceeds from the issuance of common shares	0	0
Excess tax benefits on stock-based compensation	0	0
Debt issuance costs	(675)	0
Repurchase of common shares	0	0
Intercompany distributions	(135,309)	(104,652)
CASH (USED FOR) PROVIDED BY FINANCING ACTIVITIES	(60,984)	(109,652)
EFFECT OF EXCHANGE RATE CHANGES ON CASH	0
CASH AND CASH EQUIVALENTS
Change in cash and cash equivalents	12,616	36,439
Balance, beginning of year	29,759	2,895
Balance, end of period	42,375	39,334
Issuer Entity [Member]
Statement of Cash Flows [Abstract]
CASH PROVIDED BY OPERATING ACTIVITIES	15,000	25,000
INVESTING ACTIVITIES
Capital Expenditures	0	0
Purchase of timberlands	0
Intercompany purchase of timberlands and real estate		0
Change in restricted cash	0	0
Investment in subsidiaries	68,613	164,281
Other	0	0
CASH USED FOR INVESTING ACTIVITIES	68,613	164,281
FINANCING ACTIVITIES
Issuance of debt	0	75,000
Repayment of debt	(75,000)	(4,650)
Dividends paid	0	0
Proceeds from the issuance of common shares	0	0
Excess tax benefits on stock-based compensation	0	0
Debt issuance costs	(676)	(537)
Repurchase of common shares	0	0
Intercompany distributions	(14,760)	(25,000)
CASH (USED FOR) PROVIDED BY FINANCING ACTIVITIES	(90,436)	44,813
EFFECT OF EXCHANGE RATE CHANGES ON CASH	0	0
CASH AND CASH EQUIVALENTS
Change in cash and cash equivalents	(6,823)	234,094
Balance, beginning of year	283,258	67,494
Balance, end of period	276,435	301,588
Non-guarantor Subsidiary Rayonier TRS Holdings Inc [Member]
Statement of Cash Flows [Abstract]
CASH PROVIDED BY OPERATING ACTIVITIES	165,221	296,986
INVESTING ACTIVITIES
Capital Expenditures	(60,950)	(73,617)
Purchase of timberlands	(5,638)
Jesup mill cellulose specialties expansion	(14,567)
Intercompany purchase of timberlands and real estate		(41,253)
Change in restricted cash	0	0
Investment in subsidiaries	0	0
Other	7,092	6,590
CASH USED FOR INVESTING ACTIVITIES	(74,063)	(108,280)
FINANCING ACTIVITIES
Issuance of debt	0	0
Repayment of debt	0	0
Dividends paid	0	0
Proceeds from the issuance of common shares	0	0
Excess tax benefits on stock-based compensation	4,951	5,071
Debt issuance costs	0	0
Repurchase of common shares	0	0
Intercompany distributions	(87,508)	(193,178)
CASH (USED FOR) PROVIDED BY FINANCING ACTIVITIES	(82,557)	(188,107)
EFFECT OF EXCHANGE RATE CHANGES ON CASH	393	(126)
CASH AND CASH EQUIVALENTS
Change in cash and cash equivalents	8,994	473
Balance, beginning of year	1,280	2,228
Balance, end of period	10,274	2,701
Non-guarantor Subsidiary All Other Subsidiaries [Member]
Statement of Cash Flows [Abstract]
CASH PROVIDED BY OPERATING ACTIVITIES	136,241	196,190
INVESTING ACTIVITIES
Capital Expenditures	(26,190)	(21,179)
Purchase of timberlands	(88,524)
Intercompany purchase of timberlands and real estate		(48,487)
Change in restricted cash	8,323	(13,209)
Investment in subsidiaries	0	0
Other	(71)	(379)
CASH USED FOR INVESTING ACTIVITIES	(106,462)	(83,254)
FINANCING ACTIVITIES
Issuance of debt	105,000	82,000
Repayment of debt	(105,000)	(87,000)
Dividends paid	0	0
Proceeds from the issuance of common shares	0	0
Excess tax benefits on stock-based compensation	0	0
Debt issuance costs	(676)	0
Repurchase of common shares	0	0
Intercompany distributions	(31,068)	(48,241)
CASH (USED FOR) PROVIDED BY FINANCING ACTIVITIES	(31,744)	(53,241)
EFFECT OF EXCHANGE RATE CHANGES ON CASH	0	0
CASH AND CASH EQUIVALENTS
Change in cash and cash equivalents	(1,965)	59,695
Balance, beginning of year	35,166	2,347
Balance, end of period	33,201	62,042
Consolidation, Eliminations [Member]
Statement of Cash Flows [Abstract]
CASH PROVIDED BY OPERATING ACTIVITIES	(273,768)	(296,530)
INVESTING ACTIVITIES
Capital Expenditures	0	0
Purchase of timberlands	0
Intercompany purchase of timberlands and real estate		89,740
Change in restricted cash	0	0
Investment in subsidiaries	5,123	(164,281)
Other	0	0
CASH USED FOR INVESTING ACTIVITIES	5,123	(74,541)
FINANCING ACTIVITIES
Issuance of debt	0	0
Repayment of debt	0	0
Dividends paid	0	0
Proceeds from the issuance of common shares	0	0
Excess tax benefits on stock-based compensation	0	0
Debt issuance costs	0	0
Repurchase of common shares	0	0
Intercompany distributions	268,645	371,071
CASH (USED FOR) PROVIDED BY FINANCING ACTIVITIES	268,645	371,071
EFFECT OF EXCHANGE RATE CHANGES ON CASH	0	0
CASH AND CASH EQUIVALENTS
Change in cash and cash equivalents	0	0
Balance, beginning of year	0	0
Balance, end of period	$ 0	$ 0

Consolidating Financial Statements Text (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010
October 2007 Senior Exchangeable Notes [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount		$ 300,000
Debt Instrument, Interest Rate, Stated Percentage		3.75%
Debt Instrument Scheduled Date of Maturity		2012
August 2009 Senior Exchangeable Notes [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount		$ 172,500
Debt Instrument, Interest Rate, Stated Percentage		4.50%
Debt Instrument Scheduled Date of Maturity		2015
Issuer Entity [Member]
Debt Instrument [Line Items]
Prior Period Reclassification Adjustment Interest Expense Understatement (Overstatement)	$ 5,300		$ 15,600
Non-guarantor Subsidiary Rayonier TRS Holdings Inc [Member]
Debt Instrument [Line Items]
Prior Period Reclassification Adjustment Interest Expense Understatement (Overstatement)	(5,300)		(15,600)
Non-guarantor Subsidiary All Other Subsidiaries [Member]
Debt Instrument [Line Items]
Prior Period Reclassification Adjustment New Zealand Joint Venture Overstatement (Understatement)	44		(4,650)
Guarantor Subsidiaries [Member]
Debt Instrument [Line Items]
Prior Period Reclassification Adjustment New Zealand Joint Venture Overstatement (Understatement)	$ (44)		$ 4,650