Liabilities for Dispositions and Discontinued Operations

12 Months Ended

Dec. 31, 2014

Liabilities of Disposal Group, Including Discontinued Operation [Abstract]

Liabilities for Dispositions and Discontinued Operations

LIABILITIES FOR DISPOSITIONS AND DISCONTINUED OPERATIONS

An analysis of activity in the liabilities for dispositions and discontinued operations for the three years ended December 31, 2014 follows:

	2014	2013	2012
Balance, January 1	$76,378	$81,695	$90,824
Expenditures charged to liabilities	(5,096)	(8,570)	(9,926)
Increase to liabilities	2,558	3,253	797
Contribution to Rayonier Advanced Materials	(73,840)	—	—
Balance, December 31	—	76,378	81,695
Less: Current portion	—	(6,835)	(8,105)
Non-current portion	—	$69,543	$73,590

In connection with the spin-off of the Performance Fibers business, all liabilities associated with prior dispositions and discontinued operations were assumed by Rayonier Advanced Materials. As part of the separation agreement, Rayonier has been indemnified, released and discharged from any liability related to these sites. For additional information on the Performance Fibers spin-off, see Note 3 — Discontinued Operations.