RAYONIER, L.P. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
OPERATING ACTIVITIES
NET INCOME		$ 122,791	$ 210,487	$ 29,784
Adjustments to reconcile net income to cash provided by operating activities:
Depreciation, depletion and amortization		147,339	155,722	164,996
Non-cash cost of land and improved development		28,374	24,976	30,368
Stock-based incentive compensation expense		12,356	9,277	8,026
Deferred income taxes		(5,352)	8,509	7,541
Amortization of losses from pension and postretirement plans		753	1,174	869
Timber write-offs due to casualty events		0	0	15,203
Fund II carried interest incentive fee		0	(3,807)	0
Other		1,778	9,456	(11,100)
Changes in operating assets and liabilities, net of effects of merger with Pope Resources:
Receivables		(9,109)	17,239	(15,378)
Inventories		(4,335)	(503)	(1,448)
Accounts payable		1,144	(1,593)	5,668
All other operating activities		(9,943)	(5,846)	(1,700)
CASH PROVIDED BY OPERATING ACTIVITIES		269,190	325,110	204,174
INVESTING ACTIVITIES
Capital expenditures		(74,811)	(75,965)	(66,500)
Real estate development investments		(13,698)	(12,521)	(6,462)
Purchase of timberlands		(458,530)	(179,115)	(24,695)
Cash consideration for merger with Pope Resources, net of cash acquired		0	0	(231,068)
Other		1,180	912	(584)
CASH USED FOR INVESTING ACTIVITIES		(516,363)	(26,253)	(213,643)
FINANCING ACTIVITIES
Issuance of debt		656,842	446,378	320,000
Repayment of debt		(531,842)	(420,000)	(152,000)
Proceeds from the issuance of common shares under the “at-the-market” (ATM) equity offering program, net of commissions and offering costs		61,557	230,826	32,574
Debt issuance costs		(740)	(4,846)	(2,483)
Repurchase of common shares made under repurchase program		0	0	(3,152)
Noncontrolling interests in consolidated affiliates redemption of shares		0	0	(5,113)
Distributions to noncontrolling interests in consolidated affiliates		(19,434)	(108,956)	(12,643)
Make-whole fee on NWFCS debt prepayment		0	(6,234)	0
CASH (USED FOR) PROVIDED BY FINANCING ACTIVITIES		(4,589)	(16,311)	27,002
EFFECT OF EXCHANGE RATE CHANGES ON CASH		(1,970)	(889)	(19)
CASH, CASH EQUIVALENTS AND RESTRICTED CASH
Change in cash, cash equivalents and restricted cash		(253,732)	281,657	17,514
Balance, beginning of year		369,139	87,482	69,968
Balance, end of year		115,407	369,139	87,482
Cash paid during the year:
Interest	[1]	35,717	42,672	40,895
Income taxes		15,127	7,392	816
Non-cash investing activity:
Capital assets purchased on account		4,435	5,272	3,205
Non-cash financing activity:
Redeemable Operating Partnership Unit consideration for merger with Pope Resources		0	0	106,752
Noncontrolling interests in consolidated affiliates redemption of shares	[2]	27,860	28,119	23,290
Large Disposition Of Timberlands
Adjustments to reconcile net income to cash provided by operating activities:
Gain on sale of large disposition of timberlands		(16,606)	(44,784)	(28,655)
INVESTING ACTIVITIES
Net proceeds from large disposition of timberlands		29,496	54,682	115,666
Timber Funds III And IV
Adjustments to reconcile net income to cash provided by operating activities:
Gain on sale of large disposition of timberlands		0	(3,675)	0
INVESTING ACTIVITIES
Net proceeds from large disposition of timberlands		0	31,014	0
Fund II Timberland Dispositions
Adjustments to reconcile net income to cash provided by operating activities:
Gain on sale of large disposition of timberlands		0	(51,522)	0
INVESTING ACTIVITIES
Net proceeds from large disposition of timberlands		0	154,740	0
Rayonier Limited Partnership
OPERATING ACTIVITIES
NET INCOME		122,791	210,487	29,784
Adjustments to reconcile net income to cash provided by operating activities:
Depreciation, depletion and amortization		147,339	155,722	164,996
Non-cash cost of land and improved development		28,374	24,976	30,368
Stock-based incentive compensation expense		12,356	9,277	8,026
Deferred income taxes		(5,352)	8,509	7,541
Amortization of losses from pension and postretirement plans		753	1,174	869
Timber write-offs due to casualty events		0	0	15,203
Fund II carried interest incentive fee		0	(3,807)	0
Other		1,778	9,456	(11,100)
Changes in operating assets and liabilities, net of effects of merger with Pope Resources:
Receivables		(9,109)	17,239	(15,378)
Inventories		(4,335)	(503)	(1,448)
Accounts payable		1,144	(1,593)	5,668
All other operating activities		(9,943)	(5,846)	(1,700)
CASH PROVIDED BY OPERATING ACTIVITIES		269,190	325,110	204,174
INVESTING ACTIVITIES
Capital expenditures		(74,811)	(75,965)	(66,500)
Real estate development investments		(13,698)	(12,521)	(6,462)
Purchase of timberlands		(458,530)	(179,115)	(24,695)
Cash consideration for merger with Pope Resources, net of cash acquired		0	0	(231,068)
Other		1,180	912	(584)
CASH USED FOR INVESTING ACTIVITIES		(516,363)	(26,253)	(213,643)
FINANCING ACTIVITIES
Issuance of debt		656,842	446,378	320,000
Repayment of debt		(531,842)	(420,000)	(152,000)
Distributions on units		(169,375)	(157,784)	(149,944)
Proceeds from the issuance of units under incentive stock plan		2,628	5,922	1,368
Proceeds from the issuance of common shares under the “at-the-market” (ATM) equity offering program, net of commissions and offering costs		61,557	230,826	32,574
Repurchase of units to pay withholding taxes on vested incentive stock awards		(4,225)	(1,617)	(1,605)
Debt issuance costs		(740)	(4,846)	(2,483)
Repurchase of common shares made under repurchase program		0	0	(3,152)
Noncontrolling interests in consolidated affiliates redemption of shares		0	0	(5,113)
Distributions to noncontrolling interests in consolidated affiliates		(19,434)	(108,956)	(12,643)
Make-whole fee on NWFCS debt prepayment		0	(6,234)	0
CASH (USED FOR) PROVIDED BY FINANCING ACTIVITIES		(4,589)	(16,311)	27,002
EFFECT OF EXCHANGE RATE CHANGES ON CASH		(1,970)	(889)	(19)
CASH, CASH EQUIVALENTS AND RESTRICTED CASH
Change in cash, cash equivalents and restricted cash		(253,732)	281,657	17,514
Balance, beginning of year		369,139	87,482	69,968
Balance, end of year		115,407	369,139	87,482
Cash paid during the year:
Interest	[3]	35,717	42,672	40,895
Income taxes		15,127	7,392	816
Non-cash investing activity:
Capital assets purchased on account		4,435	5,272	3,205
Non-cash financing activity:
Unit consideration for merger with Pope Resources		0	0	172,640
Redeemable Operating Partnership Unit consideration for merger with Pope Resources		0	0	106,752
Noncontrolling interests in consolidated affiliates redemption of shares	[4]	27,860	28,119	23,290
Rayonier Limited Partnership | Large Disposition Of Timberlands
Adjustments to reconcile net income to cash provided by operating activities:
Gain on sale of large disposition of timberlands		(16,606)	(44,784)	(28,655)
INVESTING ACTIVITIES
Net proceeds from large disposition of timberlands		29,496	54,682	115,666
Rayonier Limited Partnership | Timber Funds III And IV
Adjustments to reconcile net income to cash provided by operating activities:
Gain on sale of large disposition of timberlands		0	(3,675)	0
INVESTING ACTIVITIES
Net proceeds from large disposition of timberlands		0	31,014	0
Rayonier Limited Partnership | Fund II Timberland Dispositions
Adjustments to reconcile net income to cash provided by operating activities:
Gain on sale of large disposition of timberlands		0	(51,522)	0
INVESTING ACTIVITIES
Net proceeds from large disposition of timberlands		$ 0	$ 154,740	$ 0

[1] Interest paid is presented net of patronage payments received of $6.0 million, $6.8 million and $4.7 million for the years ended December 31, 2022, 2021 and 2020, respectively. For additional information on patronage payments, see Note 7 - Debt.

[2] he New Zealand subsidiary made a capital distribution in order to redeem certain equity interests, resulting in the recording of a loan payable by the New Zealand subsidiary in the amount of $27.9 million and $28.1 million for the year ended 2022 and 2021, respectively. In 2020, the New Zealand subsidiary made a capital distribution in order to redeem certain equity interests, resulting in the recording of a noncontrolling interest share redemption of $5.1 million and a loan payable by the New Zealand subsidiary in the amount of $23.3 million. See Note 5 - Noncontrolling Interests and Note 7 - Debt for further information.

[3] Interest paid is presented net of patronage payments received of $6.0 million, $6.8 million and $4.7 million for the years ended December 31, 2022, 2021 and 2020, respectively. For additional information on patronage payments, see Note 7 — Debt.

[4] In 2020, the New Zealand subsidiary made a capital distribution in order to redeem certain equity interests, resulting in the recording of a noncontrolling interest share redemption of $5.1 million and a loan payable by the New Zealand subsidiary in the amount of $23.3 million. See Note 5 - Noncontrolling Interests and Note 7 - Debt for further information.