Rayonier Advanced Materials (RYAM) 10-K 27 Feb 15 2014 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information Document (USD $)	12 Months Ended
	Dec. 31, 2014	Feb. 20, 2015	Jun. 27, 2014
Document and Entity Information [Abstract]
Entity Registrant Name	RAYONIER ADVANCED MATERIALS INC.
Trading Symbol	RYAM
Entity Central Index Key	1597672
Current Fiscal Year End Date	-19
Entity Filer Category	Large Accelerated Filer
Document Type	10-K
Document Period End Date	31-Dec-14
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	FY
Amendment Flag	FALSE
Entity Common Stock, Shares Outstanding		42,833,741
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Public Float			$1,549,437,776

Consolidated_Statements_of_Inc

Consolidated Statements of Income and Comprehensive Income (USD $)	12 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Dec. 31, 2014		Dec. 31, 2013		Dec. 31, 2012
Statement of Comprehensive Income [Abstract]
NET SALES	$957,689	[1]	$1,046,603		$1,095,376
COST OF SALES	733,942		714,038		715,707
GROSS MARGIN	223,747		332,565		379,669
Selling and general expenses	39,969		35,778		35,684
Other operating expense, net (Note 11)	120,823		8,164		2,003
OPERATING INCOME	62,955		288,623		341,982
Interest expense	-22,378		0		0
Interest and miscellaneous (expense) income, net	-106		292		507
INCOME BEFORE INCOME TAXES	40,471		288,915		342,489
Income tax expense (Note 12)	-8,816		-69,148		-100,393
NET INCOME	31,655		219,767		242,096
EARNINGS PER SHARE OF COMMON STOCK (Note 10)
Basic earnings per share (in dollars per share)	$0.75	[2]	$5.21	[2]	$5.74
Diluted earnings per share (in dollars per share)	$0.75	[2]	$5.21	[2]	$5.74
DIVIDENDS DECLARED PER SHARE	$0.14		$0		$0
COMPREHENSIVE INCOME:
NET INCOME	31,655		219,767		242,096
OTHER COMPREHENSIVE (LOSS) INCOME
Net (loss) gain from pension and postretirement plans, net of income tax benefit (expense) of $15,944, ($14,353), and ($233)	-28,326		24,971		406
Total other comprehensive (loss) income	-28,326		24,971		406
COMPREHENSIVE INCOME	$3,329		$244,738		$242,502
[1]	All sales to foreign countries are denominated in U.S. dollars.
[2]	On June 27, 2014, 42,176,565 shares of the Company’s common stock were distributed to Rayonier shareholders in conjunction with the Separation. For comparative purposes, and to provide a more meaningful calculation of weighted-average shares outstanding, we have assumed this amount to be outstanding as of the beginning of each period prior to the Distribution presented in the calculation of weighted-average shares. Prior to the Separation, there were no dilutive shares since the Company had no outstanding equity awards.

Consolidated_Statements_of_Inc1

Consolidated Statements of Income and Comprehensive Income (Parenthetical) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Statement of Comprehensive Income [Abstract]
Net (loss) gain from pension and postretirement plans, income tax benefit (expense)	$15,944	($14,353)	($233)

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
CURRENT ASSETS
Cash and cash equivalents	$65,977	$0
Accounts receivable, less allowance for doubtful accounts of $151 and $140	69,263	71,097
Inventory	140,209	128,706
Deferred tax assets (Note 12)	8,275	22,532
Prepaid and other current assets	36,267	23,720
Total current assets	319,991	246,055
TOTAL PROPERTY, PLANT AND EQUIPMENT, NET (Note 4)	843,375	846,288
DEFERRED TAX ASSETS (Note 12)	78,547	0
OTHER ASSETS	61,967	27,923
TOTAL ASSETS	1,303,880	1,120,266
CURRENT LIABILITIES
Accounts payable	64,697	54,198
Current maturities of long-term debt (Note 6)	8,400	0
Accrued taxes	4,643	1,867
Accrued payroll and benefits	23,124	10,814
Accrued interest	2,684	0
Accrued customer incentives	12,743	7,728
Other current liabilities	7,913	5,239
Current liabilities for disposed operations (Note 13)	7,241	0
Total current liabilities	131,445	79,846
LONG-TERM DEBT (Note 6)	936,416	0
NON-CURRENT LIABILITIES FOR DISPOSED OPERATIONS (Note 13)	149,488	0
PENSION AND OTHER POSTRETIREMENT BENEFITS (Note 15)	141,338	21,793
DEFERRED INCOME TAXES (Note 12)	0	49,224
OTHER NON-CURRENT LIABILITIES	7,605	1,102
COMMITMENTS AND CONTINGENCIES
STOCKHOLDERS’ (DEFICIT) EQUITY (Note 9)
Preferred stock, 10,000,000 shares authorized at $0.01 par value, 0 issued and outstanding as of 2014 and 2013, respectively	0	0
Common stock, 140,000,000 shares authorized at $0.01 par value, 42,616,319 and 0 issued and outstanding, as of 2014 and 2013, respectively	426	0
Additional paid-in capital	62,082	0
Accumulated (deficit) earnings	-21,476	1,415,894
Transfers to Rayonier, net	0	-407,894
Accumulated other comprehensive loss	-103,444	-39,699
TOTAL STOCKHOLDERS’ (DEFICIT) EQUITY	-62,412	968,301
TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY	$1,303,880	$1,120,266

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, except Share data, unless otherwise specified
Statement of Financial Position [Abstract]
Accounts receivable, allowance for doubtful accounts	$151	$140
Common shares, shares authorized	140,000,000	0
Common shares, par value	$0.01	$0
Common shares, shares issued	42,616,319	0
Common shares, shares outstanding	42,616,319	0
Preferred shares, shares authorized	10,000,000	0
Preferred shares, par value	$0.01	$0
Preferred shares, shares issued	0	0
Preferred shares, shares outstanding	0	0

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014		Dec. 31, 2013		Dec. 31, 2012
OPERATING ACTIVITIES
Net income	$31,655		$219,767		$242,096
Adjustments to reconcile net income to cash provided by operating activities:
Depreciation and amortization	85,607		74,386		60,909
Stock-based incentive compensation expense	8,738		6,230		8,227
Amortization of capitalized debt costs	1,007		0		0
Deferred income taxes	-33,672		-31,161		-827
Increase in liabilities for disposed operations	88,548		0		0
Asset Impairment Charges	7,184	[1]	0	[1]	0	[1]
Disposed operations impairment charge			0		0
Amortization of losses and prior service costs from pension and postretirement plans	9,113		8,398		7,134
Loss from sale/disposal of property, plant and equipment	2,123		2,390		2,319
Other	-177		-636		-1,725
Changes in operating assets and liabilities:
Receivables	1,710		6,380		5,979
Inventories	-11,503		-11,715		-12,118
Accounts payable	-4,365		-2,763		-9,019
Accrued liabilities	12,877		-1,077		736
All other operating activities	-5,434		-12,161		1,502
Expenditures for disposed operations	-5,659		0		0
CASH PROVIDED BY OPERATING ACTIVITIES	187,752		258,038		305,213
INVESTING ACTIVITIES
Capital expenditures	-74,791		-96,008		-105,406
Purchase of timber deeds	-12,692		0		0
Purchase of land	-1,528		0		0
Jesup plant cellulose specialties expansion	0		-141,143		-201,359
Other	-1,450		-13,516		1,513
CASH USED FOR INVESTING ACTIVITIES	-90,461		-250,667		-305,252
FINANCING ACTIVITIES
Issuance of debt	1,025,000		0		0
Repayment of debt	-79,200		0		0
Dividends paid	-5,926		0		0
Proceeds from the issuance of common stock	649		0		0
Excess tax benefits on stock-based compensation	266		0		0
Debt issuance costs	-15,432		0		0
Common stock repurchased	-92		0		0
Net payments (to) from Rayonier	-956,579		-7,371		39
CASH (USED FOR) PROVIDED BY FINANCING ACTIVITIES	-31,314		-7,371		39
CASH AND CASH EQUIVALENTS
Change in cash and cash equivalents	65,977		0		0
Balance, beginning of year	0		0		0
Balance, end of period	65,977		0		0
Cash paid during the period:
Interest	19,567		0		0
Income taxes	34,588		0		0
Non-cash investing and financing activities:
Capital assets purchased on account	$16,637		$14,106		$23,090
[1]	During the fourth quarter of 2014, the Company determined certain pieces of property associated with its disposed operations should be assessed for impairment based on recent changes to remediation plans at four of its disposed operations sites. As a result, the Company concluded the land values were impaired and reduced the carrying value of those properties by $7.2 million. The current fair market value of the impaired assets was estimated using third party fair market values/appraisals and land comparables. See Note 13 — Liabilities for Disposed Operations for additional information.

SEPARATION_AND_BASIS_OF_PRESEN

SEPARATION AND BASIS OF PRESENTATION	12 Months Ended
	Dec. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Separation and Basis of Presentation	SEPARATION AND BASIS OF PRESENTATION
	The Separation
	On May 27, 2014, the board of directors of Rayonier Inc. (“Rayonier”) approved the separation of its performance fibers segment from Rayonier (the “Separation”) to form an independent, publicly traded corporation named Rayonier Advanced Materials Inc. (“Rayonier Advanced Materials” or the “Company”). Subsequently, the Company entered into a separation and distribution agreement with Rayonier, whereby Rayonier agreed to distribute 100 percent of the outstanding common stock of the Company to Rayonier shareholders in a tax-free distribution (the “Distribution”). As a condition to the Distribution, Rayonier received a private letter ruling from the Internal Revenue Service to the effect that, based on certain facts, assumptions, representations and undertakings set forth in the ruling, for U.S. federal income tax purposes, the Distribution of the Company’s stock was not taxable to Rayonier or U.S. holders of Rayonier common shares, except in respect to cash received in lieu of fractional share interests. A registration statement on Form 10 (“Form 10”), as amended through the time of its effectiveness, was filed by the Company with the SEC and was declared effective on June 13, 2014.
	The Distribution was made on June 27, 2014 to Rayonier shareholders of record as of the close of business on June 18, 2014. Holders of Rayonier common shares received one share of the Company’s common stock for every three Rayonier common shares held on the record date. This resulted in the distribution of 42,176,565 shares of the Company’s common stock to Rayonier shareholders after the market closed on June 27, 2014. In addition, the Company made special cash distributions to Rayonier in an aggregate amount of $906.2 million and, as between Rayonier and the Company, assumed certain liabilities associated with pension, other post-retirement employee benefits and environmental remediation. After consideration of the cash retained by the Company at the date of Distribution, as well as cash flow impacts for the six months ending June 27, 2014, the net distribution to Rayonier was $956.6 million.
	Following the Distribution, Rayonier retained no equity ownership interest in the Company, and each company now has independent public ownership, boards of directors and management.
	For the year ended December 31, 2014, the Company recorded separation costs of $21.7 million within other operating expenses, consisting mostly of professional service fees within the finance, legal and information system functions.
	Nature of Business Operations
	Rayonier Advanced Materials is a leading manufacturer of high-value cellulose specialty products with production facilities in Jesup, Georgia and Fernandina Beach, Florida. These products are sold throughout the world to companies for use in various industrial applications and to produce a wide variety of products, including cigarette filters, foods, pharmaceuticals, textiles and electronics. Approximately 56 percent of sales are to export customers, primarily in Asia and Europe.
	The Company’s primary products consist of the following:
	Cellulose specialties
	Cellulose specialties are natural polymers, used as raw materials to manufacture a broad range of consumer-oriented products such as cigarette filters, liquid crystal displays, impact-resistant plastics, thickeners for food products, pharmaceuticals, cosmetics, high-tenacity rayon yarn for tires and industrial hoses, food casings, paints and lacquers. Cellulose specialties are primarily used in dissolving chemical applications that require a highly purified form of cellulose. The Company concentrates on producing premium value, technologically-demanding forms of cellulose specialty products, such as cellulose acetate and high purity cellulose ethers, and is a leading supplier of these products.
	Commodity products
	The Company’s main commodity products are commodity viscose and absorbent materials. Commodity viscose is primarily sold to producers of viscose staple fibers, which are used in the manufacture of textiles for clothing and other fabrics and in non-woven applications such as baby wipes, cosmetic and personal wipes, industrial wipes and mattress ticking. Absorbent materials, typically referred to as fluff fibers, are used as an absorbent medium in products such as disposable baby diapers, feminine hygiene products, incontinence pads, convalescent bed pads, industrial towels and wipes and non-woven fabrics.
	Basis of Presentation
	Prior to the Separation, the Company’s results of operations, financial position and cash flows consisted of the performance fibers segment of Rayonier and an allocable portion of its corporate costs (together, “Rayonier’s performance fibers business” or the “performance fibers business”). These financial statements have been presented as if the performance fibers business had been combined for all periods presented. All intercompany transactions are eliminated. Historically, financial statements have not been prepared for the performance fibers business; the accompanying financial statements for the Company have been derived from the historical accounting records of Rayonier.
	The statements of income for periods prior to the Separation include allocations of certain costs from Rayonier related to the operations of the Company. These corporate administrative costs were charged to the Company based on employee headcount and payroll costs. The combined statements of income also include expense allocations for certain corporate functions historically performed by Rayonier and not allocated to its operating segments. These allocations were based on revenues and specific identification of time and/or activities associated with the Company. Management believes the methodologies employed for the allocation of costs were reasonable in relation to the historical reporting of Rayonier, but may not necessarily be indicative of costs had the Company operated on a stand-alone basis during the periods prior to the Separation, nor what the costs may be in the future.
	The Company’s Consolidated Statements of Income, Comprehensive Income and Cash Flows for the year ended December 31, 2014, consist of the consolidated results of Rayonier Advanced Materials for the six months ended December 31, 2014, and the combined results of the performance fibers business for the six months ended June 27, 2014. The Company’s Consolidated Statements of Income, Comprehensive Income and Cash Flows for the years ended December 31, 2013 and 2012, consist entirely of the combined results of the performance fibers business. The Company’s Consolidated Balance Sheet at December 31, 2014, consists of the consolidated balances of Rayonier Advanced Materials, while at December 31, 2013 it consists of the combined balances of the performance fibers business.
	Summary of Significant Accounting Policies
	Principles of Consolidation
	The consolidated financial statements include Rayonier Advanced Materials, as well as the Company’s wholly owned subsidiaries. All intercompany balances and transactions are eliminated.
	Fiscal Year
	Prior to the Separation, the Company’s quarter and fiscal year ends were the last day of the calendar quarter and calendar year, respectively. In connection with the Separation, the Company changed its interim reporting periods to the last Saturday of the fiscal quarter. The Company’s fiscal year end will remain the last day of the calendar year. As the effect on prior interim period results were not material, prior periods have not been revised.
	Net Parent Company Investment
	In the consolidated balance sheets, “Transfers to Parent, net” represents Rayonier’s historical investment in the Company prior to the Separation and the net effect of transactions with Rayonier.
	Use of Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and to disclose contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. There are risks inherent in estimating and therefore actual results could differ from those estimates.
	Cash and Cash Equivalents
	Cash and cash equivalents include time deposits and other investments that are highly liquid with original maturities of three months or less.
	Inventory
	Finished goods, work-in-process and raw materials inventories are valued at the lower of cost, as determined on the first-in, first-out basis, or market. Manufacturing and maintenance supplies are valued at average cost. Inventory costs include material, labor and manufacturing overhead. The need for a provision for estimated losses from obsolete, excess or slow-moving inventories is reviewed periodically.
	Property, Plant, Equipment and Depreciation
	Property, plant and equipment additions are recorded at cost, including applicable freight, interest, construction and installation costs. Production related plant and equipment are depreciated using the units-of-production method. The total units of production used to calculate depreciation expense is determined by factoring annual production days, based on normal production conditions, by the economic useful life of the asset involved. The Company depreciates its non-production assets, including office, lab and transportation equipment, using the straight-line depreciation method over 3 to 25 years. Buildings and land improvements are depreciated using the straight-line method over 15 to 35 years and 5 to 30 years, respectively. Depreciation expense reflected in cost of sales in the Consolidated Statements of Income and Comprehensive Income was $84.6 million, $73.6 million, and $59.2 million for the years ended December 31, 2014, 2013 and 2012, respectively.
	Gains and losses on the retirement of assets are included in operating income. Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate the carrying amount of an asset may not be recoverable. Recoverability of assets that are held and used is measured by net undiscounted cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying value exceeds the fair value of the assets, which is based on a discounted cash flow model. Assets to be disposed of are reported at the lower of the carrying amount or fair value less cost to sell.
	Capitalized Interest
	Interest from external borrowings is capitalized on major projects with an expected construction period of one year or longer. The interest costs are added to the cost of the underlying basis of the property, plant and equipment and amortized over the useful life of the assets. At December 31, 2014, 2013 and 2012, the property, plant and equipment balances include capitalized interest of $13.4 million, $14.3 million and $8.2 million respectively.
	Fair Value Measurements
	Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants at the measurement date. A three-level hierarchy that prioritizes the inputs used to measure fair value was established as follows:
	Level 1 — Quoted prices in active markets for identical assets or liabilities.
	Level 2 — Observable inputs other than quoted prices included in Level 1, such as quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, or other inputs that are observable or can be corroborated by observable market data.
	Level 3 — Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. This includes certain pricing models, discounted cash flow methodologies and similar techniques that use significant unobservable inputs.
	Revenue Recognition
	The Company generally recognizes sales when persuasive evidence of an agreement exists, delivery of products has occurred, the sales price to the buyer is fixed and determinable and collectibility is reasonably assured. Generally, title passes upon delivery to the agreed upon location. Based on the time required to reach each location, customer orders are generally received in one period with the corresponding revenue recognized in a subsequent period. As such, there could be substantial variation in orders received and revenue recognized from period to period. Customer incentives are recorded as a reduction of gross sales within the same period that revenue from the sale is recognized. A majority of the Company’s cellulose specialty products are under long-term volume contracts that extend through 2015 to 2017. The pricing provisions of these contracts are set in the fourth quarter in the year prior to the shipment.
	Shipping and Handling Costs
	Shipping and handling costs, such as freight to the customers’ destinations, are included in cost of goods sold in the Consolidated Statements of Income.
	Environmental Costs
	The Company has established liabilities to assess, remediate, maintain and monitor sites related to disposed operations from which no current or future benefit is discernible. These obligations are established based on projected spending over the next 20 years and require significant estimates to determine the proper amount at any point in time. Generally, monitoring expense obligations are fixed once remediation projects are at or near completion. The projected period, from 2015 through 2034, reflects the time during which potential future costs are both estimable and probable. As new information becomes available, these cost estimates are updated and the recorded liabilities are adjusted appropriately. Environmental liabilities are accounted for on an undiscounted basis and are reflected in current and non-current “Liabilities for disposed operations” in the Consolidated Balance Sheets.
	Employee Benefit Plans
	The determination of expense and funding requirements for the Company’s defined benefit pension plan, unfunded excess pension plan and postretirement health care and life insurance plans are largely based on a number of actuarial assumptions. The key assumptions include discount rate, return on assets, salary increases, health care cost trends, mortality rates, longevity and service lives of employees.
	Periodic pension and other postretirement expense is included in “Cost of sales” and “Selling and general expenses” in the Consolidated Statements of Income and Comprehensive Income. At December 31, 2014 and 2013, the pension plans were in a net liability position (underfunded). The estimated amount to be paid in the next 12 months is recorded in “Accrued payroll and benefits” on the Consolidated Balance Sheets, with the remainder recorded as a long-term liability in “Pension and other postretirement benefits.” Changes in the funded status of the Company’s plans are recorded through comprehensive income in the year in which the changes occur. Actuarial gains and losses, which occur when actual experience differs from actuarial assumptions, are reflected in Stockholders’ equity (net of taxes). If actuarial gains and losses exceed ten percent of the greater of plan assets or plan liabilities, we amortize them over the average future service period of employees.
	Income Taxes
	For periods prior to the Separation, the Company was a subsidiary of Rayonier and, for purposes of U.S. federal and state income taxes, was not directly subject to income taxes but was included in the income tax return of Rayonier TRS Holdings Inc., a wholly-owned subsidiary of Rayonier. In the accompanying Consolidated Financial Statements for periods prior to the Separation, the Company’s provision for income taxes has been determined on a separate return basis which takes into account the impact of the Alternative Fuel Mixture Credit (“AFMC”) and subsequent exchanges for the Cellulosic Biofuel Producer Credit (“CBPC”).
	The Company uses the asset and liability method of accounting for income taxes. Under this method, deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of assets and liabilities and their respective tax bases, operating loss carryforwards and tax credit carryforwards. Deferred tax assets and liabilities are measured pursuant to tax laws using rates expected to apply to taxable income in the years in which the temporary differences are expected to be recovered or settled. The Company records a valuation allowance to reduce the carrying amounts of deferred tax assets if it is more likely than not such deferred tax assets will not be realized.
	The Company’s income tax returns are subject to audit by U.S. federal and state taxing authorities. In evaluating the tax benefits associated with various tax filing positions, the Company records a tax benefit for an uncertain tax position if it is more-likely-than-not to be realized upon ultimate settlement of the issue. The Company records a liability for an uncertain tax position that does not meet this criterion. The Company adjusts its liabilities for unrecognized tax benefits in the period in which it is determined the issue is settled with the taxing authorities, the statute of limitations expires for the relevant taxing authority to examine the tax position or when new facts or information becomes available. Liabilities for unrecognized tax benefits are included in “Other current liabilities” and “Other non-current liabilities” in the Company’s Consolidated Balance Sheets.
	New or Recently Adopted Accounting Pronouncements
	In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers, a comprehensive new revenue recognition standard. This standard will supersede virtually all current revenue recognition guidance. The core principle is that a company will recognize revenue when it transfers goods or services to customers for an amount that reflects consideration to which the company expects to be entitled to in exchange for those goods or services. This standard will be effective for the Company’s first quarter 2017 Form 10-Q filing with full or modified retrospective adoption permitted. The Company is currently evaluating the impact of this standard on its consolidated financial statements.
	Subsequent Events
	Events and transactions subsequent to the balance sheet date have been evaluated for potential recognition or disclosure through February 27, 2015, the date these financial statements were available to be issued. No subsequent events warranting disclosure were identified.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2014
Related Party Transactions [Abstract]
Related Party Transactions	RELATED PARTY TRANSACTIONS
	As discussed in Note 1 — Separation and Basis of Presentation, for periods prior to the Separation, the Consolidated Statements of Income and Comprehensive Income include expense allocations for certain corporate functions historically performed by Rayonier and not allocated to its operating segments, including general corporate expenses related to executive oversight, accounting, treasury, tax, legal, human resources and information technology. Net charges from Rayonier for these services, reflected in selling and general expenses in the Consolidated Statements of Income and Comprehensive Income were $8.0 million, $16.6 million and $17.4 million for the three years ended December 31, 2014, 2013 and 2012, respectively.
	For periods prior to the Separation, the Consolidated Statements of Income and Comprehensive Income also include allocations of certain costs from Rayonier related to the operations of the Company including: medical costs for active salaried and retired employees, workers’ compensation, general liability and property insurance, salaried payroll costs, equity based compensation and a pro-rata share of direct corporate administration expense for accounting, human resource services and information system maintenance. Net charges from Rayonier for these costs, reflected in the Consolidated Statements of Income and Comprehensive Income were $27.3 million, $51.1 million and $47.0 million for the three years ended December 31, 2014, 2013 and 2012, respectively.

SEGMENT_AND_GEOGRAPHICAL_INFOR

SEGMENT AND GEOGRAPHICAL INFORMATION	12 Months Ended
	Dec. 31, 2014
Segment Reporting [Abstract]
Segment and Geographical Information	SEGMENT AND GEOGRAPHICAL INFORMATION
	The Company operates as a single segment business with two major product lines: cellulose specialties and commodity products. All sales originate from production facilities in the United States, including the Jesup, Georgia plant, the Fernandina Beach, Florida plant and the five chip facilities. Almost all of the Company’s assets are located in the United States. Assets related to its three foreign sales offices, located in London, Tokyo and Shanghai, are not significant.
	Sales by the two major product lines was comprised of the following for the three years ended December 31:
		Sales by Product Line
		2014			2013				2012
	Cellulose specialties	$	843,473		$	929,931			$	934,622
	Commodity products and other	114,216			116,672				160,754
	Total Sales	$	957,689		$	1,046,603			$	1,095,376
	Geographical distribution of the Company’s sales was comprised of the following for the three years ended December 31:
		Sales by Destination (a)
		2014			%		2013				%	2012		%
	United States	$	422,648		44		$	437,048			42	$	406,948	37
	China	255,954			27		281,407				27	235,987		22
	Japan	138,961			14		150,306				14	169,695		15
	Europe	93,957			10		79,138				7	181,505		17
	Latin America	5,510			1		60,477				6	52,508		5
	Other Asia	33,250			3		29,097				3	27,101		2
	Canada	—			—		971				—	3,735		—
	All other	7,409			1		8,159				1	17,897		2
	Total Sales	$	957,689		100		$	1,046,603			100	$	1,095,376	100
	(a)	All sales to foreign countries are denominated in U.S. dollars.
	The Company had sales to four significant customers which represented over 10 percent of total sales for the three years ended December 31:
		Percentage of Sales
		2014		2013	2012
	Eastman Chemical Company	31%		21%	21%
	Nantong Cellulose Fibers, Co., Ltd.	18%		19%	17%
	Daicel Corporation	15%		13%	14%
	Celanese Acetate, LLC	0%		14%	14%

PROPERTY_PLANT_AND_EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT	12 Months Ended
	Dec. 31, 2014
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	PROPERTY, PLANT AND EQUIPMENT
	As of December 31, 2014 and 2013, the Company’s property, plant and equipment included the following:
		2014			2013
	Land and land improvements	$	15,411		$	13,456
	Buildings	180,304			173,554
	Machinery and equipment	1,777,299			1,749,410
	Construction in progress	37,630			19,533
	Total property, plant and equipment, gross	2,010,644			1,955,953
	Accumulated depreciation	(1,167,269		)	(1,109,665		)
	Total property, plant and equipment, net	$	843,375		$	846,288

INVENTORY

INVENTORY	12 Months Ended
	Dec. 31, 2014
Inventory Disclosure [Abstract]
Inventory	INVENTORY
	As of December 31, 2014 and 2013, the Company’s inventory included the following:
		2014		2013
	Finished goods	$	120,221	$	105,398
	Work-in-progress	2,418		3,555
	Raw materials	14,670		17,420
	Manufacturing and maintenance supplies	2,900		2,333
	Total inventory	$	140,209	$	128,706

DEBT

DEBT	12 Months Ended
	Dec. 31, 2014
Debt Disclosure [Abstract]
Debt	DEBT
	The Company’s debt consisted of the following:
		31-Dec-14
	Term A-1 Loan Facility borrowings maturing through 2019 at a variable interest rate of 1.67% (a)	$	106,973
	Term A-2 Loan Facility borrowings maturing through 2021 at a variable interest rate of 1.25% (b)	287,843
	Senior Notes due 2024 at a fixed interest rate of 5.50%	550,000
	Total debt	944,816
	Less: Current maturities of long-term debt	(8,400		)
	Long-term debt	$	936,416
	(a)	The Term A-1 Loan includes an unamortized issue discount of approximately $0.3 million at December 31, 2014. Upon maturity, the liability will be $107.3 million.
	(b)	The Term A-2 Loan includes an unamortized issue discount of approximately $0.7 million at December 31, 2014. Upon maturity, the liability will be $288.6 million.
	Principal payments due during the next five years and thereafter are as follows:
	2015	$	8,400
	2016	8,400
	2017	9,775
	2018	11,150
	2019	84,025
	Thereafter	824,050
	Total Principal Payments	$	945,800
	5.50% Senior Notes due 2024
	On May 22, 2014, the Company issued $550 million in aggregate principal amount of 5.50 percent senior notes due 2024 (the “Senior Notes”). The Senior Notes were issued and sold in a private placement to qualified institutional buyers pursuant to Rule 144A under the U.S. Securities Act of 1933, as amended (the “Securities Act”) and non-U.S. persons pursuant to Regulation S under the Securities Act.
	On or after June 1, 2019, the Company may redeem the Senior Notes, in whole or in part, at the redemption prices specified in the indenture governing the Senior Notes plus accrued and unpaid interest to, but excluding, the redemption date. Prior to June 1, 2019, the Company may redeem some or all of the Senior Notes at a redemption price of 100 percent of the principal amount, plus accrued and unpaid interest, to, but excluding, the redemption date, plus a “make-whole” premium. Prior to June 1, 2017, the Company may redeem up to 40 percent of the Senior Notes using proceeds from certain equity offerings in accordance with the terms of the indenture.
	The indenture governing the Senior Notes contains various customary covenants that restrict the ability of the Company and its restricted subsidiaries to take certain specified actions, subject to certain significant exceptions, including: creating liens; incurring indebtedness; making investments and acquisitions; engaging in mergers and other fundamental changes; making dispositions; making restricted payments, including dividends and distributions; and consummating transactions with affiliates. Additionally, the Senior Notes contain customary affirmative covenants and customary events of default (subject, in certain cases, to customary grace or cure periods), including, without limitation, payment defaults, breach of covenant defaults, bankruptcy defaults, judgment defaults, defaults under certain other indebtedness and changes in control. At December 31, 2014, the Company was in compliance with all covenants.
	Senior Secured Credit Facilities
	On June 26, 2014, the Company entered into senior secured credit facilities comprised of a $110 million senior secured term loan facility (the “Term A-1 Loan Facility”), a $290 million senior secured term loan facility (the “Term A-2 Loan Facility” and together with the Term A-1 Facility, the “Term Loan Facilities”), and a $250 million senior secured revolving credit facility (which includes letter of credit and swingline loan subfacilities) (the “Revolving Credit Facility” and together with the Term Loan Facilities, the “Credit Facilities”). The Credit Facilities have a first priority security interest in substantially all present and future material assets, excluding the Fernandina Beach plant’s real property.
	The loans under the Credit Facilities will bear interest at either (a) a base rate or (b) an adjusted LIBOR rate, in each case, plus an applicable margin (the “Applicable Margin”), in the case of base rate loans, ranging between 0.25 percent and 1.00 percent, and in the case of adjusted LIBOR rate loans, ranging between 1.25 percent and 2.00 percent. The Applicable Margin for borrowings under the Credit Facilities is based on a consolidated total net leverage-based pricing grid.
	$110 million Senior Secured Term Loan
	The Term A-1 Loan matures in June 2019. At December 31, 2014, the carrying value of the debt outstanding was $107.0 million. The interest rate was LIBOR plus 1.5 percent. During 2014, the Company made $2.8 million in principal debt repayments on the Term A-1 Loan Facility.
	$290 million Senior Secured Term Loan
	The Term A-2 Loan matures in June 2021. At December 31, 2014, the carrying value of the debt outstanding was $287.8 million. The effective interest rate was LIBOR plus 1.08 percent, after consideration of a 0.67 percent cash patronage benefit. During 2014, the Company made $1.5 million in principal debt repayments on the Term A-2 Loan Facility.
	$250 million Senior Secured Revolving Credit Facility
	The Revolving Credit Facility matures in June 2019. As of December 31, 2014, the Company had no outstanding balance on the Revolving Credit Facility. At December 31, 2014, the Company had $222.1 million of available borrowings under the Revolving Credit Facility, net of $27.9 million to secure its outstanding letters of credit.
	The Credit Facilities contain a number of covenants that restrict the ability of the Company and its restricted subsidiaries to take certain specified actions, subject to certain significant exceptions, including: creating liens; incurring indebtedness; making investments and acquisitions; engaging in mergers and other fundamental changes; making dispositions; making restricted payments, including dividends and distributions; and consummating transactions with affiliates. Under the Credit Facilities, the Company will be required to maintain a consolidated first lien secured net leverage ratio of no greater than 3.00 to 1.00 and an interest coverage ratio of no less than 3.00 to 1.00. Additionally, the Credit Facilities contain customary affirmative covenants for credit facilities of this kind and customary events of default (subject, in certain cases, to customary grace or cure periods), including, without limitation, payment defaults, breach of covenant defaults, bankruptcy defaults, judgment defaults, defaults under certain other indebtedness and changes in control. At December 31, 2014, the Company was in compliance with all covenants.

FAIR_VALUE_MEASUREMENTS

FAIR VALUE MEASUREMENTS	12 Months Ended
	Dec. 31, 2014
Fair Value Disclosures [Abstract]
Fair Value Measurements	FAIR VALUE MEASUREMENTS
	The following table presents the carrying amount, estimated fair values and categorization under the fair value hierarchy for financial instruments held by the Company at December 31, 2014 and 2013, using market information and what management believes to be appropriate valuation methodologies:
		December 31, 2014								December 31, 2013
	Asset (liability)	Carrying Amount			Fair Value					Carrying Amount		Fair Value
					Level 1		Level 2					Level 1		Level 2
	Cash and cash equivalents	$	65,977		$	65,977	$	—		$	—	$	—	$	—
	Current maturities of long-term debt	(8,400		)	—		(8,400		)	—		—		—
	Fixed-rate long-term debt	(550,000		)	—		(453,063		)	—		—		—
	Variable-rate long-term debt	(386,416		)	—		(387,400		)	—		—		—
	The Company 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. The variable rate debt adjusts with changes in the market rate, therefore the carrying value approximates fair value.

ACCUMULATED_OTHER_COMPREHENSIV

ACCUMULATED OTHER COMPREHENSIVE LOSS	12 Months Ended
	Dec. 31, 2014
Equity [Abstract]
Accumulated Other Comprehensive Loss	ACCUMULATED OTHER COMPREHENSIVE LOSS
	Accumulated Other Comprehensive Loss was comprised of the following for the three years ended December 31:
		2014			2013			2012
	Unrecognized components of employee benefit plans, net of tax
	Balance, January 1	$	(39,699	)	$	(64,670	)	$	(65,076	)
	Amounts reclassified from accumulated other comprehensive loss (a)	5,804			5,269			4,531
	Other comprehensive loss before reclassifications	(34,130		)	19,702			(4,125		)
	Net other comprehensive (loss) income	(28,326		)	24,971			406
	Net transfer from Rayonier (b)	(35,419		)	—			—
	Balance, December 31	$	(103,444	)	$	(39,699	)	$	(64,670	)
	(a)	These accumulated other comprehensive loss components are included in the computation of net periodic pension cost. See Note 15 — Employee Benefit Plans for additional information.
	(b)	Prior to the Separation, certain of the Company’s employees participated in employee benefit plans sponsored by Rayonier. The Company did not record an asset, liability or accumulated other comprehensive loss to recognize the funded status of the Rayonier plans on the Consolidated Balance Sheet until the Separation. See Note 9 — Stockholders' (Deficit) Equity for additional information.

STOCKHOLDERS_DEFICIT_EQUITY

STOCKHOLDERS' (DEFICIT) EQUITY	12 Months Ended
	Dec. 31, 2014
Stockholders' Equity Note [Abstract]
Stockholders' (Deficit) Equity	STOCKHOLDERS’ (DEFICIT) EQUITY
	An analysis of stockholders’ (deficit) equity for each of the three years ended December 31 is shown below (share amounts not in thousands):
		Common Stock											Retained			Transfers (to) from Rayonier, net			Accumulated Other Comprehensive Loss			Total Stockholders'
		Shares			Par Value				Additional Paid in Capital				Earnings (Accumulated Deficit)									(Deficit) Equity
	Balance, December 31, 2011	—			$	—			$	—			$	954,031		$	(415,019	)	$	(65,076	)	$	473,936
	Net income	—			—				—				242,096			—			—			242,096
	Net gain from pension and postretirement plans	—			—				—				—			—			406			406
	Net transfers from Rayonier	—			—				—				—			8,266			—			8,266
	Balance, December 31, 2012	—			$	—			$	—			$	1,196,127		$	(406,753	)	$	(64,670	)	$	724,704
	Net income	—			—				—				219,767			—			—			219,767
	Net gain from pension and postretirement plans	—			—				—				—			—			24,971			24,971
	Net transfers to Rayonier	—			—				—				—			(1,141		)	—			(1,141		)
	Balance, December 31, 2013	—			$	—			$	—			$	1,415,894		$	(407,894	)	$	(39,699	)	$	968,301
	Net income	—			—				—				31,655			—			—			31,655
	Net loss from pension and postretirement plans	—			—				—				—			—			(28,326		)	(28,326		)
	Net transfers to Rayonier	—			—				—				—			(1,001,509		)	(35,419		)	(1,036,928		)
	Reclassification to additional paid-in capital at distribution date	—			—				53,696				(1,463,099		)	1,409,403			—			—
	Issuance of common stock at the separation	42,176,565			422				(422		)		—			—			—			—
	Issuance of common stock under incentive stock plans	440,364			4				645				—			—			—			649
	Stock-based compensation	—			—				4,695				—			—			—			4,695
	Excess tax benefit on stock-based compensation	—			—				266				—			—			—			266
	Repurchase of common stock	(610	)		—				(92		)		—			—			—			(92		)
	Adjustments to tax assets and liabilities associated with the Distribution	—			—				3,294				—			—			—			3,294
	Dividends ($0.14 per share)	—			—				—				(5,926		)	—			—			(5,926		)
	Balance, December 31, 2014	42,616,319			$	426			$	62,082			$	(21,476	)	$	—		$	(103,444	)	$	(62,412	)
	Net Parent Company Investment
	The following provides a reconciliation of the amounts presented as “Net transfers to Rayonier” in the above table and the amounts presented as “Net payments (to) from Rayonier” on the Consolidated Statements of Cash Flows for the three years ended December 31:
		2014				2013				2012
	Allocation of costs from Rayonier (a)	$	(35,279	)		$	(67,781	)		$	(64,382	)
	Cash receipts received by Rayonier on Company’s behalf	472,780				1,073,275				1,122,697
	Cash disbursements made by Rayonier on Company’s behalf	(484,318		)		(1,006,635		)		(1,050,049		)
	Net distribution to Rayonier on separation	(906,200		)		—				—
	Net liabilities from transfer of assets and liabilities with Rayonier (b)	(83,911		)		—				—
	Net transfers (to) from Rayonier	(1,036,928		)		(1,141		)		8,266
	Non-cash adjustments:
	Stock-based compensation	(3,562		)		(6,230		)		(8,227		)
	Net liabilities from transfer of assets and liabilities with Rayonier (b)	83,911				—				—
	Net payments (to) from Rayonier per the Condensed Consolidated Statements of Cash Flows, prior to separation	$	(956,579	)		$	(7,371	)		$	39
	(a)	Included in the costs allocated to the Company from Rayonier are expense allocations for certain corporate functions historically performed by Rayonier and not allocated to its operating segments. See Note 2 — Related Party Transactions.
	(b)	As a result of the Separation, certain assets and liabilities were transferred to the Company that were not included in the historical financial statements for periods prior to the Separation. These non-cash capital contributions included:
	•	$73.9 million of disposed operations liabilities (See Note 13 - Liabilities for Disposed Operations for additional information)
	•	$73.8 million of employee benefit plan liabilities (See Note 15 - Employee Benefit Plans for additional information)
	•	$67.4 million of deferred tax assets (primarily associated with the liabilities above)
	•	$3.6 million of other liabilities, net

EARNINGS_PER_SHARE_OF_COMMON_S

EARNINGS PER SHARE OF COMMON STOCK	12 Months Ended
	Dec. 31, 2014
Earnings Per Share [Abstract]
Earnings Per Share of Common Stock	EARNINGS PER SHARE OF COMMON STOCK
	On June 27, 2014, 42,176,565 shares of the Company’s common stock were distributed to Rayonier shareholders in conjunction with the Separation. For comparative purposes, and to provide a more meaningful calculation of weighted-average shares outstanding, we have assumed this amount to be outstanding as of the beginning of each period prior to the Separation presented in the calculation of weighted-average shares. Prior to the Separation, there were no dilutive shares since the Company had no outstanding equity awards.
	Basic earnings per share (“EPS”) is calculated by dividing net income by the weighted-average number of shares of common stock outstanding during the year. Diluted EPS is calculated by dividing net income by the weighted-average number of shares of common stock outstanding adjusted to include the potentially dilutive effect of outstanding stock options, performance shares and restricted shares.
	The following table provides details of the calculations of basic and diluted EPS for the three years ended December 31:
		2014			2013			2012
	Net income	$	31,655		$	219,767		$	242,096
	Shares used for determining basic earnings per share of common stock	42,166,629			42,176,565			42,176,565
	Dilutive effect of:
	Stock options	47,073			—			—
	Performance and restricted shares	25,980			—			—
	Shares used for determining diluted earnings per share of common stock	42,239,682			42,176,565			42,176,565
	Basic earnings per share (not in thousands)	$	0.75		$	5.21		$	5.74
	Diluted earnings per share (not in thousands)	$	0.75		$	5.21		$	5.74
	Anti-dilutive shares excluded from the computation of diluted earnings per share:
		2014		2013			2012
	Stock options	229,001		—			—
	Restricted stock	6,282		—			—
	Total	235,283		—			—

OTHER_OPERATING_EXPENSE_INCOME

OTHER OPERATING EXPENSE (INCOME), NET	12 Months Ended
	Dec. 31, 2014
Other Income and Expenses [Abstract]
Other Operating Expense (Income), Net	OTHER OPERATING EXPENSE, NET
	Other operating expense, net was comprised of the following for the three years ended December 31:
		2014			2013			2012
	Environmental reserve adjustment (a)	$	70,129		$	—		$	—
	One-time separation and legal costs	25,680			6,033			—
	Financial assurance costs for disposed operations resulting from separation from Rayonier (b)	18,419			—			—
	Impairment adjustment (c)	7,184			—			—
	Loss on sale or disposal of property, plant and equipment	2,123			2,390			2,319
	Insurance settlement	(2,881		)	—			—
	Miscellaneous expense (income)	169			(259		)	(316		)
	Total	$	120,823		$	8,164		$	2,003
	(a)	The increase to liabilities is primarily due to a fourth quarter reserves adjustment of $68.5 million for the assessment, remediation and long-term monitoring and maintenance of the Company’s disposed operations. It reflects an increase to the Company’s estimates of required spending over the next 20 years for these sites. See Note 13 — Liabilities for Disposed Operations for additional information.
	(b)	The Company is subject to certain legal requirements relating to the provision of annual financial assurance regarding environmental remediation and post closure care at certain disposed sites. To comply with these requirements, the Company purchased surety bonds from an insurer, with the Company’s repayment obligations (if the bonds are drawn upon) secured by the issuance of a letter of credit by the Company’s revolving credit facility lender. As a result of the Separation and the Company’s obligations to procure financial assurance annually for the foreseeable future, the Company recorded a corresponding increase to liabilities for disposed operations. See Note 13 — Liabilities for Disposed Operations and Note 17 — Guarantees for additional information.
	(c)	During the fourth quarter of 2014, the Company determined certain pieces of property associated with its disposed operations should be assessed for impairment based on recent changes to remediation plans at four of its disposed operations sites. As a result, the Company concluded the land values were impaired and reduced the carrying value of those properties by $7.2 million. The current fair market value of the impaired assets was estimated using third party fair market values/appraisals and land comparables. See Note 13 — Liabilities for Disposed Operations for additional information.

INCOME_TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Income Taxes	INCOME TAXES
	In connection with the Separation, the Company entered into a tax matters agreement with Rayonier. The agreement governs the parties’ respective rights, responsibilities and obligations with respect to taxes for any period (or portion thereof) ending on or before or straddling the Separation. Generally, Rayonier Advanced Materials is liable for all pre-separation U.S. federal income taxes, state taxes and non-income taxes attributable to Rayonier’s performance fibers business.
	Provision for Income Taxes
	The provision for income taxes for periods prior to the Separation has been computed as if the Company were a stand-alone company.
	The provision for/(benefit from) income taxes consisted of the following:
		2014				2013				2012
	Current
	Federal	$	42,183			$	95,997			$	96,820
	State and other	305				4,312				4,400
		42,488				100,309				101,220
	Deferred
	Federal	(34,301		)		(31,051		)		(1,747		)
	State and other	(641		)		(110		)		664
		(34,942		)		(31,161		)		(1,083		)
	Changes in valuation allowance	1,270				—				256
	Total	$	8,816			$	69,148			$	100,393
	A reconciliation of the U.S. federal statutory income tax rate to the actual income tax rate was as follows:
		2014			2013			2012
	U.S. federal statutory income tax rate	35	%		35	%		35	%
	Domestic manufacturing production deduction	(14.4	)		(3.4	)		(3.2	)
	CBPC reserve reversal	(11.8	)		—			—
	State credits	(2.9	)		—			—
	AFMC for CBPC exchange	—			(6.5	)		(3.6	)
	Nondeductible executive compensation	2.4			—			—
	Research credit adjustment	2.4			(1.0	)		—
	Adjustment to prior tax returns	2.7			—			—
	Change in valuation allowance	3.1			—			—
	Nondeductible transaction costs	4			—			—
	Other	1.3			(0.2	)		1.1
	Income tax rate as reported	21.8	%		23.9	%		29.3	%
	Deferred Taxes
	Deferred income taxes result from recording revenues and expenses in different periods for financial reporting versus tax reporting. The nature of the temporary differences and the resulting net deferred tax liability for the two years ended December 31, were as follows:
		2014				2013
	Gross deferred tax assets:
	Pension, postretirement and other employee benefits	$	67,104			$	5,364
	Tax credit carryforwards	15,740				45,429
	Environmental reserves	56,508				—
	Capitalized costs	14,042				12,773
	State net operating losses	4,892				—
	Total gross deferred tax assets	158,286				63,566
	Less: Valuation allowance	(20,517		)		(24,588		)
	Total deferred tax assets after valuation allowance	137,769				38,978
	Gross deferred tax liabilities:
	Accelerated depreciation	(49,917		)		(63,578		)
	Other	(1,030		)		(2,092		)
	Total gross deferred tax liabilities	(50,947		)		(65,670		)
	Net deferred tax asset (liability)	$	86,822			$	(26,692	)
	Current portion of deferred tax asset	$	8,275			$	22,532
	Noncurrent portion of deferred tax asset	78,547				—
	Noncurrent portion of deferred tax liability	—				(49,224		)
	Net deferred tax asset (liability)	$	86,822			$	(26,692	)
	Included above are the following tax credit carryforwards and net operating losses as of December 31, 2014:
	Item	Gross Amount				Expiration
	State tax credits	$	24,215			2015 - 2023
	State net operating losses	138,693				2015 - 2034
	Unrecognized Tax Benefits
	In accordance with generally accepted accounting principles, the Company recognizes the impact of a tax position if a position is “more likely than not” to prevail. A reconciliation of the beginning and ending unrecognized tax benefits for the three years ended December 31 is as follows:
		2014				2013				2012
	Balance at January 1,	$	4,767			$	—			$	—
	Decreases related to prior year tax positions	(4,767		)		—				—
	Increases related to prior year tax positions	—				4,767				—
	Balance at December 31,	$	—			$	4,767			$	—
	During 2014, the Company received a resolution from the Internal Revenue Service regarding the Rayonier TRS Holdings Inc. amended 2009 tax return. As a result, the Company reversed the $4.8 million uncertain tax liability recorded in 2013 related to an increased domestic production deduction on the Rayonier TRS Holdings Inc. amended 2009 tax return due to the inclusion of the CBPC income.
	As of December 31, 2014, there were no unrecognized tax benefits that, if recognized, would affect the effective tax rate. The Company records interest (and penalties, if applicable) related to unrecognized tax benefits in non-operating expenses. During the years ended December 31, 2014, 2013, and 2012, the Company did not record any interest or penalties.
Tax Statutes
The following table provides detail of tax years that remain open to examination by significant taxing jurisdictions:
Taxing Jurisdiction	Open Tax Years
U.S. Internal Revenue Service	2008 - 2009, 2011 - 2014
State of Florida	2008 - 2009, 2011 - 2014
Alternative Fuel Mixture Credit and Cellulosic Biofuel Producer Credit
The financial statements for periods prior to the Separation include a provision for income taxes determined on a separate return basis which takes into account the impact of the AFMC and subsequent exchanges for the CBPC. Prior to the Separation, the Company was a subsidiary of Rayonier and, for purposes of U.S. federal and state income taxes, was not directly subject to income taxes but was included in the income tax return of Rayonier TRS Holdings Inc., a wholly-owned subsidiary of Rayonier.
The U.S. Internal Revenue Code allowed two credits for taxpayers that produced and used an alternative fuel in the operation of their business through December 31, 2009. The AFMC was a $0.50 per gallon refundable tax credit (which is not taxable), while the CBPC was a $1.01 per gallon credit that is nonrefundable, taxable and has limitations based on an entity’s tax liability. The Company produces and uses an alternative fuel (“black liquor”) at its plants, which qualified for both credits. Rayonier TRS Holdings Inc. claimed the AFMC on its 2009 income tax return, and accordingly, the Company recognized $205.2 million of income, net of associated expenses, for black liquor produced and used in 2009.
In 2013 and 2012, management approved exchanges of black liquor gallons previously claimed under the AFMC for the CBPC. The net tax benefit from these exchanges was $18.8 million and $12.2 million, respectively. Rayonier TRS Holdings Inc. claimed these credits. The CBPC carryforward remained with Rayonier TRS Holdings Inc. following the Separation and is not available to offset future taxes of the Company.

LIABILITIES_FOR_DISPOSED_OPERA

LIABILITIES FOR DISPOSED OPERATIONS	12 Months Ended
	Dec. 31, 2014
Environmental Remediation Obligations [Abstract]
Liabilities for Disposed Operations	LIABILITIES FOR DISPOSED OPERATIONS
	As a result of the Separation, the Company assumed certain environmental liabilities not included in the Company’s historical combined financial statements, as these operations were previously managed by Rayonier. These environmental liabilities relate to previously disposed operations, which include Rayonier’s Port Angeles, Washington dissolving pulp mill that was closed in 1997 and other sites in Washington; Rayonier’s wholly-owned subsidiary, Southern Wood Piedmont Company (“SWP”), which ceased operations other than environmental investigation and remediation activities in 1989; and other miscellaneous assets held for disposition. SWP owns or has liability for ten inactive former wood treating sites that are subject to the Resource Conservation and Recovery Act (“RCRA”), the Comprehensive Environmental Response, Compensation and Liability Act of 1980 (“CERCLA”) and/or other similar federal or state statutes relating to the investigation and remediation of environmentally-impacted sites.
	The Company records accruals for environmental liabilities based on its current interpretation of environmental laws and regulations when it is probable a liability has been incurred and the amount of such liability is estimable. The Company calculates estimates based on a number of factors, including the application and interpretation of current environmental laws, regulations and other requirements; reports and advice of internal and third party environmental specialists; and management’s knowledge and experience with these and similar types of environmental matters. These estimates include potential costs for investigation, assessment, remediation, ongoing operation and maintenance (where applicable), and post-remediation monitoring of the sites, on an undiscounted basis, generally for a period of 20 years. These environmental liabilities do not include potential third party recoveries to which we may be entitled unless they are probable and estimable.
	A summary of the Company’s environmental liabilities for disposed operations, including an analysis of changes to the liabilities since the Separation, is as follows:
		December 31,
		2014
	Balance, beginning of period	$	—
	Net transfer of liabilities from Rayonier	73,840
	Expenditures charged to liabilities	(5,659		)
	Increase to liabilities	88,548
	Balance, end of period	156,729
	Less: Current portion	(7,241		)
	Non-current portion	$	149,488
	The following table provides detail, by site, for specific sites where current estimates exceed 10 percent of the total liabilities for disposed operations at December 31, 2014. An analysis of the activity from the separation to December 31, 2014 is as follows:
		Liabilities Assumed at Separation			Expenditures			Increase		December 31,
								to		2014
								Liabilities		Liability
	Augusta, Georgia	$	10,838		$	(691	)	$	12,060	$	22,207
	Spartanburg, South Carolina	10,902			(710		)	8,792		18,984
	East Point, Georgia	9,404			(612		)	6,805		15,597
	Baldwin, Florida	10,172			(640		)	14,996		24,528
	Other SWP sites	18,067			(1,578		)	5,311		21,800
	Total SWP	59,383			(4,231		)	47,964		103,116
	Port Angeles, Washington	8,100			(1,109		)	32,922		39,913
	All other sites	6,357			(319		)	7,662		13,700
	TOTAL	$	73,840		$	(5,659	)	$	88,548	$	156,729
	Of the total $88.5 million increase to the reserves, $68.5 million was recorded during the fourth quarter of 2014. The increase was due to newly available information and changes in the viability of previously established plans relating to operational, assessment, remedial and monitoring costs, as applicable. A brief description of each of these sites is as follows:
	Augusta, Georgia — SWP operated a wood treatment plant at this site from 1928 to 1988. The majority of visually contaminated surface soils have been removed, and remediation activities currently consist primarily of a groundwater treatment and recovery system. The site operates under a RCRA hazardous waste permit, which is currently under administrative extension in accordance with applicable law while it is in the renewal process. Current cost estimates could vary if recovery or discharge volumes change or if changes to current remediation activities are required in the future. The $12.1 million increase to the estimated liabilities was due primarily to additional projected financial assurance costs and additional wastewater treatment costs. Total spending as of December 31, 2014 was $70.1 million. Liabilities are recorded to cover obligations for the estimated remaining remedial, monitoring activities and financial assurance costs through 2034.
	Spartanburg, South Carolina — SWP operated a wood treatment plant at this site from 1925 to 1989. Remediation activities consist primarily of groundwater recovery and treatment. In 2012, SWP entered into a consent decree with the South Carolina Department of Health and Environmental Control which governs future investigatory and assessment activities at the site and for potential off-site contamination. Depending on the results of this investigation and assessment, additional remedial actions may be required in the future and, therefore, current cost estimates could change. The $8.8 million increase to estimated liabilities is primarily due to additional projected financial assurance costs, additional on-site soil remediation and additional costs related to off-site assessment and remediation projects. Total spending as of December 31, 2014 was $41.8 million. Liabilities are recorded to cover obligations for the estimated remaining assessment, remediation and monitoring activities and financial assurance costs through 2034.
	East Point, Georgia — SWP operated a wood treatment plant at this site from 1908 to 1984. This site operates under a RCRA hazardous waste permit, which is currently under administrative extension in accordance with applicable law while it is in the renewal process. In 2009, SWP entered into a consent order with the Environmental Protection Division of the Georgia Department of Natural Resources which requires that SWP perform certain additional investigatory, analytical and potentially, remedial activity. Therefore, while active remedial measures are currently ongoing, additional remedial measures, on or off-site, may be necessary in the future. The $6.8 million increase to estimated liabilities is primarily due to additional projected financial assurance costs and increased costs for site monitoring and maintenance. Total spending as of December 31, 2014 was $23.0 million. Liabilities are recorded to cover obligations for the estimated remaining assessment, remedial, monitoring activities and financial assurance costs through 2034.
	Baldwin, Florida — SWP operated a wood treatment plant at this site from 1954 to 1987. This site operates under a 10-year hazardous waste permit issued pursuant to the RCRA, which expires in 2016. Visually contaminated surface soils have been removed, and current remediation activities primarily consist of a groundwater recovery and treatment system. Investigation and assessment of other potential areas of concern, on and off-site, are ongoing in accordance with the facility’s RCRA permit. Additional remedial activities may be necessary in the future and, therefore, current cost estimates could change. The $15.0 million increase to estimated liabilities is primarily due to additional projected financial assurance costs and changes in assumed future remedial activity relating to on-site and off-site contamination. Total spending as of December 31, 2014 was $22.9 million. Liabilities are recorded to cover obligations for the estimated remaining assessment, remedial, monitoring activities and financial assurance costs through 2034.
	Port Angeles, Washington — Rayonier operated a dissolving pulp mill at this site from 1930 until 1997. The plant site and the adjacent marine areas (a portion of Port Angeles harbor) have been in various stages of the assessment process under the Washington Model Toxics Control Act (“MTCA”) since 2000, and several voluntary interim soil clean-up actions have been performed during this time. In addition, the Company may be liable under CERCLA relating to “natural resource damages” as a result of releases from the site. In 2010, Rayonier entered into an agreed order with the Washington State Department of Ecology (“Ecology”), which provided that the remainder of the MTCA regulatory process would be completed on a set timetable, subject to approval of all reports and studies by Ecology. Upon completion of all work required under the agreed order and negotiation of an approved remedy, additional remedial measures for the site and off-site areas may be necessary. The $32.9 million increase in estimated liabilities is primarily due to the results of the work required under the agreed order to prepare and submit a feasibility study identifying alternative remedies and cost estimates to address on-site and off-site contamination, as well as specifying the proposed remedy, which resulted in a change in expectations for the strategy, scope and cost of compliance with the MTCA and CERCLA obligations. Total spending as of December 31, 2014 was $45.1 million. Liabilities are recorded to cover obligations for the estimable assessment, remediation, monitoring obligations and financial assurance costs through 2034.
	In addition to the estimated liabilities, the Company is subject to the risk of reasonably possible additional liabilities in excess of the established reserves due to potential changes in circumstances and future events, including, without limitation, changes to current laws and regulations; changes in governmental agency personnel, direction, philosophy or enforcement policies; developments in remediation technologies; increases in the cost of remediation, operation, maintenance and monitoring of its disposed operations sites; changes in the volume, nature or extent of contamination to be remediated or monitoring to be undertaken; the outcome of negotiations with governmental agencies or non-governmental parties; and changes in accounting rules or interpretations. Based on information available as of December 31, 2014, the Company estimates this exposure could range up to approximately $64.0 million, although no assurances can be given that this amount will not be exceeded given the factors described above. These potential additional costs are attributable to several of the above sites and other applicable liabilities. Further, this estimate excludes reasonably possible liabilities which are not currently estimable primarily due to the factors discussed above.
	Subject to the previous paragraph, the Company believes established liabilities are sufficient for probable costs expected to be incurred over the next 20 years with respect to its disposed operations. However, no assurances are given they will be sufficient for the reasons described above, and additional liabilities could have a material adverse effect on the Company’s financial position, results of operations and cash flows.

INCENTIVE_STOCK_PLANS

INCENTIVE STOCK PLANS	12 Months Ended
	Dec. 31, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Incentive Stock Plans	INCENTIVE STOCK PLANS
	The Rayonier Advanced Materials Incentive Stock Plan (“the Stock Plan”) provides for up to 5.2 million shares of stock to be granted for incentive stock options, non-qualified stock options, stock appreciation rights, performance shares, restricted stock and restricted stock units, subject to certain limitations. At December 31, 2014, approximately 4.1 million shares were available for future grants under the Stock Plan.
	In connection with the separation from Rayonier, incentive stock options, performance shares and restricted stock awards issued to employees and directors under the Rayonier Incentive Stock Plan prior to the Distribution were adjusted or converted, as applicable, into new awards using formulas generally designed to preserve the value of the awards immediately prior to the Distribution.
	The Employee Matters Agreement between Rayonier and the Company, which was executed in connection with the Distribution and filed with the Form 10, describes how the Rayonier stock awards were treated. Refer to the respective sections below for a summary of how each type of award was converted through the Distribution.
	The Company recognizes stock based compensation expense on a straight-line basis over the service period of the award. The Company’s total stock based compensation cost, including allocated amounts, for the years ended December 31, 2014, 2013, and 2012 was $8.7 million, $6.2 million, and $8.2 million, respectively. These amounts may not reflect the cost of current or future equity awards nor results we would have experienced, or expect to experience, as an independent, publicly traded company.
	Total stock based compensation expense was allocated for the years ended December 31, as follows:
		2014				2013				2012
	Selling and general expenses	$	7,763			$	5,006			$	7,561
	Cost of sales	975				1,224				666
	Total stock-based compensation expense	$	8,738			$	6,230			$	8,227
	The Company’s employee stock option compensation program generally provides accelerated vesting (i.e., a waiver of the remaining period of service required to earn an award) for awards held by employees at the time of their retirement. Stock-based compensation expense for awards is recognized over the shorter of: (1) the service period (i.e., the stated period of time required to earn the award); or (2) the period beginning at the start of the service period and ending when an employee first becomes eligible for retirement.
	Fair Value Calculations by Award
	All option, restricted stock and performance share awards are presented for Rayonier Advanced Materials stock only, including those awards held by Rayonier Inc. employees.
	Non-Qualified Employee Stock Options
	Stock options are granted with an exercise price equal to the market value of the underlying stock on the grant date. They generally vest ratably over three years, and have a maximum term of 10 years and two days from the grant date.
	At the time of the Distribution, Rayonier stock options were converted into both an adjusted Rayonier stock option and a Company stock option. Adjustments were made to the exercise price and number of shares in order to preserve the aggregate intrinsic value of the original award as measured immediately before and immediately after the Distribution.
	The fair value of each option grant is estimated on the date of grant using the Black-Scholes option-pricing model. All stock option awards granted prior to the Distribution were valued based on Rayonier’s share price and assumptions. For all options granted before the Separation, the expected volatility is based on historical volatility for each grant and is calculated using the historical change in the daily market price of Rayonier’s underlying stock over the expected life of the award. For options granted after the Separation, the expected volatility is based on the Company’s and peer companies’ historical volatilities for each grant and is calculated, on a weighted average basis, using the historical change in the daily market price of the companies’ underlying stock over the expected life of the award. The expected life is based on prior exercise behavior. The Company has elected to value each grant in total and recognize the expense for stock options on a straight-line basis over three years.
	The following chart provides a tabular overview of the weighted average assumptions and related fair value calculations of options granted for the three years ended December 31:
		2014				2013				2012
	Expected volatility	40.1		%		39		%		39.3		%
	Dividend yield	4.2		%		3.4		%		3.6		%
	Risk-free rate	2.2		%		1		%		1.3		%
	Expected life (in years)	6.3				6.3				6.4
	Fair value per share of options granted	$	9.31			$	14			$	11.85
	Fair value of options granted (in millions)	$	0.9			$	0.7			$	0.7
	A summary of the Company’s stock option activity is presented below for the year ended December 31, 2014:
		Stock Options
		Options			Weighted Average Exercise Price				Weighted Average Remaining Contractual Term (in years)			Aggregate Intrinsic Value
	Outstanding at January 1, 2014	—			$	—			—			$	—
	Awards converted in connection with Separation	500,951			31.16				—			—
	Granted	5,130			39.07				—			—
	Exercised	(30,156	)		21.54				—			—
	Forfeited or canceled	(9,910	)		37.73				—			—
	Outstanding at December 31, 2014	466,015			$	31.73			6			$	312,852
	Options vested and expected to vest	466,015			$	31.73			6			$	312,852
	Options exercisable at December 31, 2014	316,513			$	28.25			4.9			$	312,852
	A summary of additional information pertaining to stock options granted to employees is presented below:
		2014				2013				2012
	(Amounts in millions)
	Intrinsic value of options exercised (a)	$	0.3			$	0.8			$	3.6
	Fair value of options vested	$	0.1			$	0.6			$	0.6
	(a)	Intrinsic value of stock options exercised is based on the market price of the Company’s stock at December 31, 2014 and of Rayonier's stock at December 31, 2013 and 2012.
	As of December 31, 2014, there was $0.6 million of unrecognized compensation costs related to the Company’s stock options. This cost is expected to be recognized over a weighted average period of 1.0 year. As a result of the Separation, some of the Company’s employees hold Rayonier options. As of December 31, 2014, there was $1.4 million of unrecognized compensation costs related to Rayonier stock options, the cost of which is expected to be recognized over a weighted average period of 1.0 years.
	Restricted Stock
	As a result of the Separation, holders of Rayonier restricted stock, including Rayonier non-employee directors, retained those awards and also received one share of Company restricted stock for every three shares of Rayonier restricted stock held prior to the Separation. The adjusted awards resulted in incremental compensation expense of $2.3 million to be recognized over a two year period following the Distribution.
	Restricted stock granted in connection with the Company’s performance share plan, and in connection with Rayonier’s incentive plan prior to the Separation, generally vests upon completion of a one to three year period. The fair value of each share granted is equal to the share price of the underlying stock on the date of grant. As of December 31, 2014, there was $3.9 million of unrecognized compensation cost related to the Company’s outstanding restricted stock. This cost is expected to be recognized over a weighted average period of 1.4 years. As a result of the Separation, some of the Company’s employees hold Rayonier restricted shares. As of December 31, 2014, there was $0.5 million of unrecognized compensation costs related to Rayonier restricted shares, the cost of which is expected to be recognized over a weighted average period of 1.3 years.
	The following table summarizes the activity of restricted shares granted to employees for the three years ended December 31:
		2014				2013				2012
	Restricted shares granted	172,894				10,200				600
	Weighted average price of restricted shares granted	$	41.51			$	56			$	44.34
	(Amounts in millions)
	Intrinsic value of restricted stock outstanding (a)	$	3.2			$	0.7			$	0.3
	Fair value of restricted stock vested	$	0.1			$	—			$	—
	(a)	Intrinsic value of restricted stock outstanding is based on the market price of the Company’s stock at December 31, 2014, and of Rayonier’s stock at December 31, 2013 and 2012.
	A summary of the Company’s restricted stock activity is presented below for the year ended December 31, 2014:
		Restricted Stock
		Awards			Weighted Average Grant Date Fair Value
	Outstanding at January 1, 2014	—			$	—
	Awards converted in connection with Separation	145,201			42.43
	Granted	27,693			36.71
	Vested	(2,708	)		37.06
	Forfeited	(25,101	)		41.17
	Outstanding at December 31, 2014	145,085			$	41.66
	In addition to the restricted stock awards noted above, the Company also issued a $4.0 million fixed award at the separation from Rayonier to be settled in the Company’s common stock. The award will vest on August 31, 2018 contingent on certain factors. The number of shares issued will be determined based on an average of the stock’s closing price prior to vesting.
Performance Share Awards
The Company’s performance share awards generally vest upon completion of a three-year period. The number of shares, if any, that are ultimately awarded is contingent upon the Company’s total shareholder return versus selected peer group companies for the post-Separation business. The performance share payout is based on a market condition and as such, the awards are valued using a Monte Carlo simulation model. The model generates the fair value of the award at the grant date, which is then amortized over the vesting period.
In connection with the Separation, Rayonier’s performance share plans were adjusted or converted, as applicable, into new plans in accordance with the Employee Matters Agreement between Rayonier and the Company. As a result, at December 31, 2014 the Company’s performance share plans were structured as follows:
•	Performance-based stock unit awards granted in 2012 (with a 2012-2014 performance period) remain subject to the same performance criteria as applied immediately prior to the Separation, except that total shareholder return at the end of the performance period will be based on the combined stock prices of Rayonier and the Company and any payment with respect to a Rayonier Advanced Materials performance share award will be made in shares of the Company’s common stock. The number of shares, if any, that are ultimately awarded is contingent upon the Company’s total shareholder return versus selected peer group companies. The conversion ratio for the 2012 performance share awards is between 0 and 200 percent of target. The payout is based on a market condition and as such, the awards are valued using a Monte Carlo simulation model. The model generates the fair value of the award at the grant date, which is then amortized over the vesting period.
•	Performance-based stock unit awards granted in 2013 (with a 2013-2015 performance period) were canceled as of the distribution date and replaced with restricted stock awards of the Company that will vest 24 months after the distribution date, generally subject to the holder’s continued employment.
•	Performance-based stock unit awards granted in 2014 (with a 2014-2016 performance period) were canceled and replaced with performance-based restricted stock of the Company and will be subject to the achievement of performance criteria that relate to the post-Separation business during a performance period ending December 31, 2016. The number of shares, if any, that are ultimately awarded is contingent upon the Company’s total shareholder return versus selected peer group companies. The conversion ratio for the 2014 performance share awards is between 0 and 200 percent of target. The payout is based on a market condition and as such, the awards are valued using a Monte Carlo simulation model. The model generates the fair value of the award at the grant date, which is then amortized over the vesting period.
As of December 31, 2014, there was $4.9 million of unrecognized compensation cost related to the Company’s performance share awards. This cost is expected to be recognized over a weighted average period of 2.0 years.
In connection with the separation from Rayonier, performance shares held by the Company’s employees were converted to the Rayonier Advanced Materials Stock Plan. The following table summarizes the activity of the Company’s performance share units granted to its employees for the three years ended December 31:
	2014								2013				2012
	Performance-Based Stock Units				Performance-Based Restricted Stock				Performance-Based Stock Units				Performance-Based Stock Units
Common shares of stock reserved for performance shares	95,952				286,737				52,900				57,000
Weighted average fair value of performance share units granted	$	42.27			$	40.41			$	58.99			$	56.36
(Amounts in millions)
Intrinsic value of outstanding performance	$	1.1			$	3.2			$	3.6			$	4.8
share units (a)
Fair value of performance shares vested	$	—			$	—			$	1			$	2.5
Cash used to pay the minimum withholding tax requirements in lieu of receiving common shares	$	—			$	—			$	1.2			$	0.4
(a)	Intrinsic value of outstanding performance share units is based on the market price of the Company’s stock at December 31, 2014, and of Rayonier’s stock at December 31, 2013 and 2012.
A summary of the Company’s performance-share activity is presented below for the year ended December 31, 2014:
	Performance-Based Stock Units							Performance-Based Restricted Stock
	Awards			Weighted Average Grant Date Fair Value				Awards			Weighted Average Grant Date Fair Value
Outstanding at January 1, 2014	—			$	—			—			$	—
Awards converted in connection with Separation	49,811			42.27				146,732			39.67
Granted	—			—				17,860			46.51
Forfeited	(1,834	)		42.27				(21,223	)		39.67
Outstanding at December 31 2014	47,977			$	42.27			143,369			$	40.52
Expected volatility for the 2013 and 2012 grants was estimated using daily returns on Rayonier’s common stock for the three-year period ending on the grant date. For the 2014 grant, expected volatility is based on representative price returns using the stock price of several peer companies. The risk-free rate was based on the 3-year U.S. treasury rate on the date of the award. The following chart provides a tabular overview of the weighted average assumptions used in calculating the fair value of the awards granted for the three years ended December 31:
	2014			2013			2012
Expected volatility	16.9	%		23.2	%		36.9	%
Risk-free rate	0.7	%		0.4	%		0.4	%

EMPLOYEE_BENEFIT_PLANS

EMPLOYEE BENEFIT PLANS	12 Months Ended
	Dec. 31, 2014
Compensation and Retirement Disclosure [Abstract]
Employee Benefit Plans	EMPLOYEE BENEFIT PLANS
	Defined Benefit Plans
	The Company has a qualified non-contributory defined benefit pension plan covering a significant majority of its employees and an unfunded plan that provides benefits in excess of amounts allowable in the qualified plans under current tax law. Both the qualified plan and the unfunded excess plan are 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.
	During 2013, the postretirement medical plan for active and retired hourly employees at the Jesup plant was amended by placing a limit on the Company’s contributions toward retiree medical coverage. The change was accounted for as a negative plan amendment, which resulted in a reduction to retiree medical liability. The net impact of the reduction was an unrecognized gain in other comprehensive income of $3.4 million which will be amortized over 13.9 years, the average remaining service period of participants. As a result of the plan change, a gain of $0.3 million and $0.1 million was included in the Company’s net periodic benefit cost in 2014 and 2013, respectively.
	The following tables set forth the change in the projected benefit obligation and plan assets and reconcile the funded status and the amounts recognized in the Consolidated Balance Sheets for the pension and postretirement plans for the two years ended December 31:
		Pension								Postretirement
		2014				2013				2014			2013
	Change in Projected Benefit Obligation
	Projected benefit obligation at beginning of year	$	173,077			$	189,869			$	17,178		$	22,001
	Service cost	4,099				2,790				798			941
	Interest cost	11,379				6,900				916			741
	Actuarial loss (gain)	45,171				(17,708		)		4,417			(2,244		)
	Plan amendments	—				—				—			(3,372		)
	Employee contributions	—				—				—			872
	Benefits paid	(13,468		)		(8,774		)		(1,309		)	(1,761		)
	Assumption of balance from parent at spin	189,098				—				4,568			—
	Projected benefit obligation at end of year	$	409,356			$	173,077			$	26,568		$	17,178
	Change in Plan Assets
	Fair value of plan assets at beginning of year	$	170,218			$	158,773			$	—		$	—
	Actual return on plan assets	13,359				20,882				—			—
	Employer contributions	1,056				—				1,309			889
	Employee contributions	—				—				—			872
	Benefits paid	(13,468		)		(8,774		)		(1,309		)	(1,761		)
	Other expense	(1,175		)		(663		)		—			—
	Assumption of balance from parent at spin	121,097				—				—			—
	Fair value of plan assets at end of year	$	291,087			$	170,218			$	—		$	—
	Funded Status at End of Year:
	Net accrued benefit cost	$	(118,269	)		$	(2,859	)		$	(26,568	)	$	(17,178	)
		Pension								Postretirement
		2014				2013				2014			2013
	Amounts recognized in the Consolidated Balance Sheets consist of:
	Noncurrent assets	$	—			$	2,711			$	—		$	—
	Current liabilities	(2,036		)		—				(1,463		)	(954		)
	Noncurrent liabilities	(116,233		)		(5,570		)		(25,105		)	(16,224		)
	Net amount recognized	$	(118,269	)		$	(2,859	)		$	(26,568	)	$	(17,178	)
	Net gains or losses and plan amendment gains recognized in other comprehensive income for the three years ended December 31 are as follows:
		Pension											Postretirement
		2014				2013				2012			2014				2013			2012
	Net (losses) gains	$	(49,577	)		$	25,411			$	(5,234	)	$	(3,807	)		$	2,244		$	(1,262	)
	Negative plan amendment	—				—				—			—				3,372			—
	Net gains or losses, prior service costs or credits and plan amendment gains reclassified from other comprehensive income and recognized as a component of pension and postretirement expense for the three years ended December 31 are as follows:
		Pension											Postretirement
		2014				2013				2012			2014				2013			2012
	Amortization of losses	$	7,620			$	6,494			$	5,326		$	597			$	549		$	491
	Amortization of prior service cost	1,161				1,292				1,292			17				66			80			(a)
	Amortization of negative plan amendment	—				—				—			(282		)		(105		)	(55		)	(a)
	(a)	Includes a reclassification to adjust for the effect of a negative plan amendment.
	Net losses, prior service costs or credits and negative plan amendment gains that have not yet been included in pension and postretirement expense for the two years ended December 31, which have been recognized as a component of AOCI are as follows:
		Pension								Postretirement
		2014				2013				2014			2013
	Prior service cost	$	(4,527	)		$	(5,707	)		$	(32	)	$	(262	)
	Net losses	(150,003		)		(52,751		)		(11,298		)	(7,585		)
	Negative plan amendment	—				—				3,293			3,787
	Deferred income tax benefit	56,206				21,337				2,917			1,482
	AOCI	$	(98,324	)		$	(37,121	)		$	(5,120	)	$	(2,578	)
	For pension and postretirement plans with accumulated benefit obligations in excess of plan assets, the following table sets forth the projected and accumulated benefit obligations and the fair value of plan assets for the two years ended December 31:
		2014				2013
	Projected benefit obligation	$	435,219			$	129,076
	Accumulated benefit obligation	394,263				129,076
	Fair value of plan assets	291,087				123,506
	The following tables set forth the components of net pension and postretirement benefit cost that have been recognized during the three years ended December 31:
		Pension											Postretirement
		2014				2013				2012			2014				2013			2012
	Components of Net Periodic Benefit Cost
Service cost	$	4,099			$	2,790			$	2,651		$	798			$	941		$	823
Interest cost	11,379				6,900				7,260			916				741			757
Expected return on plan assets	(18,333		)		(12,515		)		(12,660		)	—				—			—
Amortization of prior service cost (a)	1,161				1,292				1,292			17				66			80
Amortization of losses	7,620				6,494				5,326			597				549			491
Amortization of negative plan amendment (a)	—				—				—			(282		)		(105		)	(55		)
Net periodic benefit cost (b)	$	5,926			$	4,961			$	3,869		$	2,046			$	2,192		$	2,096
(a)	Includes a reclassification in 2012 to adjust for the effect of a negative plan amendment.
(b)	A portion of the net periodic benefit cost is recorded in cost of goods sold in the Consolidated Statements of Income and Comprehensive Income.
The estimated pre-tax amounts that will be amortized from AOCI into net periodic benefit cost in 2015 are as follows:
	Pension				Postretirement
Amortization of loss	$	14,303			$	714
Amortization of prior service cost	750				17
Amortization of negative plan amendment	—				(282		)
Total amortization of AOCI loss	$	15,053			$	449
The following table sets forth the principal assumptions inherent in the determination of benefit obligations and net periodic benefit cost of the pension and postretirement benefit plans as of December 31:
	Pension									Postretirement
	2014			2013			2012			2014		2013			2012
Assumptions used to determine benefit obligations at December 31:
Discount rate	3.71	%		4.6	%		3.7	%		3.65	%	4.6	%		3.6	%
Rate of compensation increase	4.5	%		4.6	%		4.5	%		4.5	%	4.5	%		4.5	%
Assumptions used to determine net periodic benefit cost for years ended December 31:
Discount rate	4.04	%		3.7	%		4.2	%		4	%	3.6	%		4.1	%
Expected long-term return on plan assets	8.5	%		8.5	%		8.5	%		n/a		n/a			n/a
Rate of compensation increase	4.5	%		4.6	%		4.5	%		4.5	%	4.5	%		4.5	%
At December 31, 2014, the pension plans’ discount rate was 3.7 percent, which closely approximates interest rates on high-quality, long-term obligations. Effective December 31, 2014, the expected return on plan assets remained at 8.5 percent, which is based on historical and expected long-term rates of return on broad equity and bond indices and consideration of the actual annualized rate of return. The Company, with the assistance of external consultants, utilizes this information in developing assumptions for returns, and risks and correlation of asset classes, which are then used to establish the asset allocation ranges.
The following table sets forth the assumed health care cost trend rates as of December 31:
	Postretirement
	2014			2013
Health care cost trend rate assumed for next year	7	%		7	%
Rate to which the cost trend is assumed to decline (ultimate trend rate)	5	%		5	%
Year that ultimate trend rate is reached	2018			2017
Assumed health care cost trend rates have a significant effect on the amounts reported for the postretirement benefit plans. The following table shows the effect of a one percentage point change in assumed health care cost trends:
	1 Percent
Effect on:	Increase				Decrease
Total of service and interest cost components	$	189			$	(156	)
Accumulated postretirement benefit obligation	1,804				(1,535		)
Investment of Plan Assets
The Company’s pension plan asset allocation at December 31, 2014 and 2013, and target allocation ranges by asset category are as follows:
	Percentage of Plan Assets						Target Allocation Range
Asset Category	2014			2013
Domestic equity securities	41	%		42	%		35-45%
International equity securities	23	%		26	%		20-30%
Domestic fixed income securities	28	%		25	%		25-29%
International fixed income securities	5	%		4	%		3-7%
Real estate fund	3	%		3	%		2-4%
Total	100	%		100	%
The Company’s Pension and Savings Plan Committee and the Audit Committee of the board of directors oversee the pension plans’ investment program which is designed to maximize returns and provide sufficient liquidity to meet plan obligations while maintaining acceptable risk levels. The investment approach emphasizes diversification by allocating the plans’ assets among asset categories and selecting investment managers whose various investment methodologies will be minimally correlative with each other. Investments within the equity categories may include large capitalization, small capitalization and emerging market securities, while the international fixed income portfolio may include emerging markets debt. Pension assets did not include a direct investment in Rayonier Advanced Materials common stock at December 31, 2014 or 2013.
Fair Value Measurements
The following table sets forth by level, within the fair value hierarchy (see Note 1— Separation and Basis of Presentation to the Consolidated Financial Statements for definition), the assets of the plans as of December 31, 2014 and 2013.
	Fair Value at December 31, 2014											Fair Value at December 31, 2013
Asset Category	Level 1				Level 2				Total			Level 1				Level 2			Total
Domestic equity securities	$	23,476			$	94,163			$	117,639		$	14,581			$	54,984		$	69,565
International equity securities	33,496				33,425				66,921			27,722				15,603			43,325
Domestic fixed income securities	—				79,193				79,193			—				42,421			42,421
International fixed income securities	12,767				—				12,767			7,533				—			7,533
Real estate fund	9,387				—				9,387			4,817				—			4,817
Short-term investments	1,038				4,142				5,180			437				2,120			2,557
Total	$	80,164			$	210,923			$	291,087		$	55,090			$	115,128		$	170,218
The valuation methodology used for measuring the fair value of these asset categories was as follows:
Level 1 — Net asset value in an observable market.
Level 2 — Assets classified as level two are held in collective trust funds. The net asset value of a collective trust is calculated by determining the fair value of the fund’s underlying assets, deducting its liabilities, and dividing by the units outstanding as of the valuation date. These funds are not publicly traded; however, the unit price calculation is based on observable market inputs of the funds’ underlying assets.
There have been no changes in the methodology used during the years ended December 31, 2014 and 2013.
Cash Flows
Expected benefit payments for the next ten years are as follows:
	Pension Benefits				Postretirement Benefits
2015	$	18,980			$	1,463
2016	19,792				1,507
2017	20,586				1,525
2018	21,307				1,716
2019	21,995				1,597
2020 - 2024	117,559				6,879
Shared Pension and Postretirement Plans
Prior to the Separation, Rayonier provided defined benefit pension and postretirement health and life insurance benefits to certain Company employees. As such, these liabilities were not reflected in the Company’s combined balance sheets prior to the Separation. On June 27, 2014, in connection with the Separation, these liabilities, totaling $73.8 million, were transferred from Rayonier to the Company and are reflected in the Consolidated Balance Sheet as of December 31, 2014.
The Company recorded expense of $3.0 million, $9.8 million and $9.1 million for 2014, 2013 and 2012, respectively, for its allocation of costs related to these plans. As of December 31, 2014 and 2013, there were no required contributions outstanding, and the Company does not expect to make any discretionary contributions in 2015.
Defined Contribution Plans
The Company provides defined contribution plans to all of its hourly and salaried employees. The Company’s contributions charged to expense for these plans were $3.7 million, $2.1 million and $2.0 million for the years ended December 31, 2014, 2013 and 2012, respectively. Rayonier Advanced Materials Hourly and Salaried Defined Contribution Plans include Rayonier Advanced Materials common stock with a fair market value of $11.5 million at December 31, 2014.

CONTINGENCIES

CONTINGENCIES	12 Months Ended
	Dec. 31, 2014
Commitments and Contingencies Disclosure [Abstract]
Contingencies	CONTINGENCIES
	The Company is engaged in various legal actions, including certain proceedings relating to environmental matters that are discussed more fully in Note 13 — Liabilities for Disposed Operations.
	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 flows.

GUARANTEES

GUARANTEES	12 Months Ended
	Dec. 31, 2014
Guarantees [Abstract]
Guarantees	GUARANTEES
	The Company provides financial guarantees as required by creditors, insurance programs and various governmental agencies. As of December 31, 2014, the following financial guarantees were outstanding:
	Financial Commitments	Maximum Potential Payment
	Standby letters of credit (a)	$	27,889
	Surety bonds (b)	55,652
	Total financial commitments	$	83,541
	(a)	The letters of credit primarily provide credit support for surety bonds issued to comply with financial assurance legal requirements relating to environmental remediation of disposed sites. The letters of credit will expire during 2015 and will be renewed as required.
	(b)	Rayonier Advanced Materials purchases surety bonds primarily to comply with financial assurance legal requirements relating to environmental remediation and post closure care and to provide collateral for the Company’s workers’ compensation program. These surety bonds expire at various dates during 2015 and 2019. They are expected to be renewed annually as required. See Note 11 — Other Operating Expense, Net.

COMMITMENTS

COMMITMENTS	12 Months Ended
	Dec. 31, 2014
Commitments and Contingencies Disclosure [Abstract]
Commitments	COMMITMENTS
	The Company leases certain buildings, machinery and equipment under various operating leases. Total rental expense for operating leases amounted to $2.1 million, $1.7 million and $1.6 million in 2014, 2013 and 2012, respectively.
	At December 31, 2014, the future minimum payments under non-cancellable operating leases and purchase obligations were as follows:
		Operating Leases (a)		Purchase Obligations (b)
	2015	$	1,657	$	14,210
	2016	1,182		14,004
	2017	905		14,943
	2018	497		4,216
	2019	381		2,053
	Thereafter	826		13,169
		$	5,448	$	62,595
	(a)	Operating leases include leases on buildings, machinery and equipment under various operating leases.
	(b)	Purchase obligations primarily consist of payments expected to be made on a natural gas transportation contract and purchases of wood chips.

QUARLERLY_RESULTS_FOR_2014_and

QUARLERLY RESULTS FOR 2014 and 2013 (Unaudited)	12 Months Ended
	Dec. 31, 2014
Quarterly Financial Information Disclosure [Abstract]
Quarterly Results for 2014 and 2013 (Unaudited)	QUARTERLY RESULTS FOR 2014 and 2013 (Unaudited)
		Quarters									Total Year
		First		Second		Third		Fourth
	2014
	Sales	$	243,499	$	212,531	$	253,695	$	247,964		$	957,689
	Gross Margin	54,780		52,314		55,689		60,964			223,747
	Operating Income	43,364		6,210		41,678		(28,297		)	62,955
	Net Income	30,947		4,561		19,408		(23,261		)	31,655
	Basic earnings per share (a)	0.73		0.11		0.46		(0.55		)	0.75
	Diluted earnings per share (a)	0.73		0.11		0.46		(0.55		)	0.75
	2013
	Sales	$	285,165	$	254,189	$	225,523	$	281,726		$	1,046,603
	Gross Margin	97,308		84,351		67,376		83,530			332,565
	Operating Income	87,357		71,646		59,376		70,244			288,623
	Net Income	80,003		48,998		39,966		50,800			219,767
	Basic earnings per share (a)	1.9		1.16		0.95		1.2			5.21
	Diluted earnings per share (a)	1.9		1.16		0.95		1.2			5.21
	(a)	On June 27, 2014, 42,176,565 shares of the Company’s common stock were distributed to Rayonier shareholders in conjunction with the Separation. For comparative purposes, and to provide a more meaningful calculation of weighted-average shares outstanding, we have assumed this amount to be outstanding as of the beginning of each period prior to the Distribution presented in the calculation of weighted-average shares. Prior to the Separation, there were no dilutive shares since the Company had no outstanding equity awards.

SCHEDULE_II_VALUATION_AND_QUAL

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS	12 Months Ended
	Dec. 31, 2014
Valuation and Qualifying Accounts [Abstract]
Schedule II - Valuation and Qualifying Accounts
	Description	Balance		Charged			Deductions			Balance
		at		to Cost						at End
		Beginning		and						of Year
		of Year		Expenses
	Allowance for doubtful accounts:
	Year ended December 31, 2014	$	140	$	11		$	—		$	151
	Year ended December 31, 2013	140		—			—			140
	Year ended December 31, 2012	140		—			—			140
	Deferred tax asset valuation allowance:
	Year ended December 31, 2014	$	24,588	$	—		$	(4,071	)	$	20,517
	Year ended December 31, 2013	1,201		23,387		(a)	—			24,588
	Year ended December 31, 2012	945		256			—			1,201
	(a)	The increase in the valuation allowance during 2013 was primarily related to Georgia investment tax credits earned on the CSE project.

SEPARATION_AND_BASIS_OF_PRESEN1

SEPARATION AND BASIS OF PRESENTATION (Policies)	12 Months Ended
	Dec. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation
	Prior to the Separation, the Company’s results of operations, financial position and cash flows consisted of the performance fibers segment of Rayonier and an allocable portion of its corporate costs (together, “Rayonier’s performance fibers business” or the “performance fibers business”). These financial statements have been presented as if the performance fibers business had been combined for all periods presented. All intercompany transactions are eliminated. Historically, financial statements have not been prepared for the performance fibers business; the accompanying financial statements for the Company have been derived from the historical accounting records of Rayonier.
	The statements of income for periods prior to the Separation include allocations of certain costs from Rayonier related to the operations of the Company. These corporate administrative costs were charged to the Company based on employee headcount and payroll costs. The combined statements of income also include expense allocations for certain corporate functions historically performed by Rayonier and not allocated to its operating segments. These allocations were based on revenues and specific identification of time and/or activities associated with the Company. Management believes the methodologies employed for the allocation of costs were reasonable in relation to the historical reporting of Rayonier, but may not necessarily be indicative of costs had the Company operated on a stand-alone basis during the periods prior to the Separation, nor what the costs may be in the future.
	The Company’s Consolidated Statements of Income, Comprehensive Income and Cash Flows for the year ended December 31, 2014, consist of the consolidated results of Rayonier Advanced Materials for the six months ended December 31, 2014, and the combined results of the performance fibers business for the six months ended June 27, 2014. The Company’s Consolidated Statements of Income, Comprehensive Income and Cash Flows for the years ended December 31, 2013 and 2012, consist entirely of the combined results of the performance fibers business. The Company’s Consolidated Balance Sheet at December 31, 2014, consists of the consolidated balances of Rayonier Advanced Materials, while at December 31, 2013 it consists of the combined balances of the performance fibers business.
Principles of Consolidation	Principles of Consolidation
	The consolidated financial statements include Rayonier Advanced Materials, as well as the Company’s wholly owned subsidiaries. All intercompany balances and transactions are eliminated.
Fiscal Year	Fiscal Year
	Prior to the Separation, the Company’s quarter and fiscal year ends were the last day of the calendar quarter and calendar year, respectively. In connection with the Separation, the Company changed its interim reporting periods to the last Saturday of the fiscal quarter. The Company’s fiscal year end will remain the last day of the calendar year. As the effect on prior interim period results were not material, prior periods have not been revised.
Net Parent Company Investment	Net Parent Company Investment
	In the consolidated balance sheets, “Transfers to Parent, net” represents Rayonier’s historical investment in the Company prior to the Separation and the net effect of transactions with Rayonier.
Use of Estimates	Use of Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and to disclose contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. There are risks inherent in estimating and therefore actual results could differ from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents
	Cash and cash equivalents include time deposits and other investments that are highly liquid with original maturities of three months or less.
Inventory	Inventory
	Finished goods, work-in-process and raw materials inventories are valued at the lower of cost, as determined on the first-in, first-out basis, or market. Manufacturing and maintenance supplies are valued at average cost. Inventory costs include material, labor and manufacturing overhead. The need for a provision for estimated losses from obsolete, excess or slow-moving inventories is reviewed periodically.
Property, Plant, Equipment and Depreciation	Property, Plant, Equipment and Depreciation
	Property, plant and equipment additions are recorded at cost, including applicable freight, interest, construction and installation costs. Production related plant and equipment are depreciated using the units-of-production method. The total units of production used to calculate depreciation expense is determined by factoring annual production days, based on normal production conditions, by the economic useful life of the asset involved. The Company depreciates its non-production assets, including office, lab and transportation equipment, using the straight-line depreciation method over 3 to 25 years. Buildings and land improvements are depreciated using the straight-line method over 15 to 35 years and 5 to 30 years, respectively. Depreciation expense reflected in cost of sales in the Consolidated Statements of Income and Comprehensive Income was $84.6 million, $73.6 million, and $59.2 million for the years ended December 31, 2014, 2013 and 2012, respectively.
	Gains and losses on the retirement of assets are included in operating income. Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate the carrying amount of an asset may not be recoverable. Recoverability of assets that are held and used is measured by net undiscounted cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying value exceeds the fair value of the assets, which is based on a discounted cash flow model. Assets to be disposed of are reported at the lower of the carrying amount or fair value less cost to sell.
Capitalized Interest	Capitalized Interest
	Interest from external borrowings is capitalized on major projects with an expected construction period of one year or longer. The interest costs are added to the cost of the underlying basis of the property, plant and equipment and amortized over the useful life of the assets.
Fair Value Measurements	Fair Value Measurements
	Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants at the measurement date. A three-level hierarchy that prioritizes the inputs used to measure fair value was established as follows:
	Level 1 — Quoted prices in active markets for identical assets or liabilities.
	Level 2 — Observable inputs other than quoted prices included in Level 1, such as quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, or other inputs that are observable or can be corroborated by observable market data.
	Level 3 — Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. This includes certain pricing models, discounted cash flow methodologies and similar techniques that use significant unobservable inputs.
	The valuation methodology used for measuring the fair value of these asset categories was as follows:
	Level 1 — Net asset value in an observable market.
	Level 2 — Assets classified as level two are held in collective trust funds. The net asset value of a collective trust is calculated by determining the fair value of the fund’s underlying assets, deducting its liabilities, and dividing by the units outstanding as of the valuation date. These funds are not publicly traded; however, the unit price calculation is based on observable market inputs of the funds’ underlying assets.
Revenue Recognition	Revenue Recognition
	The Company generally recognizes sales when persuasive evidence of an agreement exists, delivery of products has occurred, the sales price to the buyer is fixed and determinable and collectibility is reasonably assured. Generally, title passes upon delivery to the agreed upon location. Based on the time required to reach each location, customer orders are generally received in one period with the corresponding revenue recognized in a subsequent period. As such, there could be substantial variation in orders received and revenue recognized from period to period. Customer incentives are recorded as a reduction of gross sales within the same period that revenue from the sale is recognized. A majority of the Company’s cellulose specialty products are under long-term volume contracts that extend through 2015 to 2017. The pricing provisions of these contracts are set in the fourth quarter in the year prior to the shipment.
Shipping and Handling Cost	Shipping and Handling Costs
	Shipping and handling costs, such as freight to the customers’ destinations, are included in cost of goods sold in the Consolidated Statements of Income.
Environmental Costs	Environmental Costs
	The Company has established liabilities to assess, remediate, maintain and monitor sites related to disposed operations from which no current or future benefit is discernible. These obligations are established based on projected spending over the next 20 years and require significant estimates to determine the proper amount at any point in time. Generally, monitoring expense obligations are fixed once remediation projects are at or near completion. The projected period, from 2015 through 2034, reflects the time during which potential future costs are both estimable and probable. As new information becomes available, these cost estimates are updated and the recorded liabilities are adjusted appropriately. Environmental liabilities are accounted for on an undiscounted basis and are reflected in current and non-current “Liabilities for disposed operations” in the Consolidated Balance Sheets.
Employee Benefit Plans	Employee Benefit Plans
	The determination of expense and funding requirements for the Company’s defined benefit pension plan, unfunded excess pension plan and postretirement health care and life insurance plans are largely based on a number of actuarial assumptions. The key assumptions include discount rate, return on assets, salary increases, health care cost trends, mortality rates, longevity and service lives of employees.
	Periodic pension and other postretirement expense is included in “Cost of sales” and “Selling and general expenses” in the Consolidated Statements of Income and Comprehensive Income. At December 31, 2014 and 2013, the pension plans were in a net liability position (underfunded). The estimated amount to be paid in the next 12 months is recorded in “Accrued payroll and benefits” on the Consolidated Balance Sheets, with the remainder recorded as a long-term liability in “Pension and other postretirement benefits.” Changes in the funded status of the Company’s plans are recorded through comprehensive income in the year in which the changes occur. Actuarial gains and losses, which occur when actual experience differs from actuarial assumptions, are reflected in Stockholders’ equity (net of taxes). If actuarial gains and losses exceed ten percent of the greater of plan assets or plan liabilities, we amortize them over the average future service period of employees.
Income Taxes	Income Taxes
	For periods prior to the Separation, the Company was a subsidiary of Rayonier and, for purposes of U.S. federal and state income taxes, was not directly subject to income taxes but was included in the income tax return of Rayonier TRS Holdings Inc., a wholly-owned subsidiary of Rayonier. In the accompanying Consolidated Financial Statements for periods prior to the Separation, the Company’s provision for income taxes has been determined on a separate return basis which takes into account the impact of the Alternative Fuel Mixture Credit (“AFMC”) and subsequent exchanges for the Cellulosic Biofuel Producer Credit (“CBPC”).
	The Company uses the asset and liability method of accounting for income taxes. Under this method, deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of assets and liabilities and their respective tax bases, operating loss carryforwards and tax credit carryforwards. Deferred tax assets and liabilities are measured pursuant to tax laws using rates expected to apply to taxable income in the years in which the temporary differences are expected to be recovered or settled. The Company records a valuation allowance to reduce the carrying amounts of deferred tax assets if it is more likely than not such deferred tax assets will not be realized.
	The Company’s income tax returns are subject to audit by U.S. federal and state taxing authorities. In evaluating the tax benefits associated with various tax filing positions, the Company records a tax benefit for an uncertain tax position if it is more-likely-than-not to be realized upon ultimate settlement of the issue. The Company records a liability for an uncertain tax position that does not meet this criterion. The Company adjusts its liabilities for unrecognized tax benefits in the period in which it is determined the issue is settled with the taxing authorities, the statute of limitations expires for the relevant taxing authority to examine the tax position or when new facts or information becomes available. Liabilities for unrecognized tax benefits are included in “Other current liabilities” and “Other non-current liabilities” in the Company’s Consolidated Balance Sheets.
New or Recently Adopted Accounting Pronouncements	New or Recently Adopted Accounting Pronouncements
	In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers, a comprehensive new revenue recognition standard. This standard will supersede virtually all current revenue recognition guidance. The core principle is that a company will recognize revenue when it transfers goods or services to customers for an amount that reflects consideration to which the company expects to be entitled to in exchange for those goods or services. This standard will be effective for the Company’s first quarter 2017 Form 10-Q filing with full or modified retrospective adoption permitted. The Company is currently evaluating the impact of this standard on its consolidated financial statements.
Fair Value of Financial Instruments	The Company 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. The variable rate debt adjusts with changes in the market rate, therefore the carrying value approximates fair value.

SEGMENT_AND_GEOGRAPICAL_INFORM

SEGMENT AND GEOGRAPICAL INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2014
Segment Reporting [Abstract]
Schedule of Revenue for Major Product Lines	Sales by the two major product lines was comprised of the following for the three years ended December 31:
		Sales by Product Line
		2014			2013				2012
	Cellulose specialties	$	843,473		$	929,931			$	934,622
	Commodity products and other	114,216			116,672				160,754
	Total Sales	$	957,689		$	1,046,603			$	1,095,376
Revenue from External Customers by Geographic Areas	Geographical distribution of the Company’s sales was comprised of the following for the three years ended December 31:
		Sales by Destination (a)
		2014			%		2013				%	2012		%
	United States	$	422,648		44		$	437,048			42	$	406,948	37
	China	255,954			27		281,407				27	235,987		22
	Japan	138,961			14		150,306				14	169,695		15
	Europe	93,957			10		79,138				7	181,505		17
	Latin America	5,510			1		60,477				6	52,508		5
	Other Asia	33,250			3		29,097				3	27,101		2
	Canada	—			—		971				—	3,735		—
	All other	7,409			1		8,159				1	17,897		2
	Total Sales	$	957,689		100		$	1,046,603			100	$	1,095,376	100
	(a)	All sales to foreign countries are denominated in U.S. dollars.
Schedule of Revenue by Major Customers by Reporting Segments	The Company had sales to four significant customers which represented over 10 percent of total sales for the three years ended December 31:
		Percentage of Sales
		2014		2013	2012
	Eastman Chemical Company	31%		21%	21%
	Nantong Cellulose Fibers, Co., Ltd.	18%		19%	17%
	Daicel Corporation	15%		13%	14%
	Celanese Acetate, LLC	0%		14%	14%

PROPERTY_PLANT_AND_EQUIPMENT_T

PROPERTY, PLANT AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2014
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	As of December 31, 2014 and 2013, the Company’s property, plant and equipment included the following:
		2014			2013
	Land and land improvements	$	15,411		$	13,456
	Buildings	180,304			173,554
	Machinery and equipment	1,777,299			1,749,410
	Construction in progress	37,630			19,533
	Total property, plant and equipment, gross	2,010,644			1,955,953
	Accumulated depreciation	(1,167,269		)	(1,109,665		)
	Total property, plant and equipment, net	$	843,375		$	846,288

INVENTORY_Tables

INVENTORY (Tables)	12 Months Ended
	Dec. 31, 2014
Inventory Disclosure [Abstract]
Schedule of Inventory, Current	As of December 31, 2014 and 2013, the Company’s inventory included the following:
		2014		2013
	Finished goods	$	120,221	$	105,398
	Work-in-progress	2,418		3,555
	Raw materials	14,670		17,420
	Manufacturing and maintenance supplies	2,900		2,333
	Total inventory	$	140,209	$	128,706

DEBT_Tables

DEBT (Tables)	12 Months Ended
	Dec. 31, 2014
Debt Disclosure [Abstract]
Schedule of Long-term Debt Instruments	The Company’s debt consisted of the following:
		31-Dec-14
	Term A-1 Loan Facility borrowings maturing through 2019 at a variable interest rate of 1.67% (a)	$	106,973
	Term A-2 Loan Facility borrowings maturing through 2021 at a variable interest rate of 1.25% (b)	287,843
	Senior Notes due 2024 at a fixed interest rate of 5.50%	550,000
	Total debt	944,816
	Less: Current maturities of long-term debt	(8,400		)
	Long-term debt	$	936,416
	(a)	The Term A-1 Loan includes an unamortized issue discount of approximately $0.3 million at December 31, 2014. Upon maturity, the liability will be $107.3 million.
	(b)	The Term A-2 Loan includes an unamortized issue discount of approximately $0.7 million at December 31, 2014. Upon maturity, the liability will be $288.6 million.
Schedule of Maturities of Long-term Debt	Principal payments due during the next five years and thereafter are as follows:
	2015	$	8,400
	2016	8,400
	2017	9,775
	2018	11,150
	2019	84,025
	Thereafter	824,050
	Total Principal Payments	$	945,800

FAIR_VALUE_MEASUREMENTS_Tables

FAIR VALUE MEASUREMENTS (Tables)	12 Months Ended
	Dec. 31, 2014
Fair Value Disclosures [Abstract]
Fair Value, Assets Measured on Recurring Basis	The following table presents the carrying amount, estimated fair values and categorization under the fair value hierarchy for financial instruments held by the Company at December 31, 2014 and 2013, using market information and what management believes to be appropriate valuation methodologies:
		December 31, 2014								December 31, 2013
	Asset (liability)	Carrying Amount			Fair Value					Carrying Amount		Fair Value
					Level 1		Level 2					Level 1		Level 2
	Cash and cash equivalents	$	65,977		$	65,977	$	—		$	—	$	—	$	—
	Current maturities of long-term debt	(8,400		)	—		(8,400		)	—		—		—
	Fixed-rate long-term debt	(550,000		)	—		(453,063		)	—		—		—
	Variable-rate long-term debt	(386,416		)	—		(387,400		)	—		—		—

ACCUMULATED_OTHER_COMPREHENSIV1

ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)	12 Months Ended
	Dec. 31, 2014
Equity [Abstract]
Schedule of Accumulated Other Comprehensive Income (Loss)	Accumulated Other Comprehensive Loss was comprised of the following for the three years ended December 31:
		2014			2013			2012
	Unrecognized components of employee benefit plans, net of tax
	Balance, January 1	$	(39,699	)	$	(64,670	)	$	(65,076	)
	Amounts reclassified from accumulated other comprehensive loss (a)	5,804			5,269			4,531
	Other comprehensive loss before reclassifications	(34,130		)	19,702			(4,125		)
	Net other comprehensive (loss) income	(28,326		)	24,971			406
	Net transfer from Rayonier (b)	(35,419		)	—			—
	Balance, December 31	$	(103,444	)	$	(39,699	)	$	(64,670	)
	(a)	These accumulated other comprehensive loss components are included in the computation of net periodic pension cost. See Note 15 — Employee Benefit Plans for additional information.
	(b)	Prior to the Separation, certain of the Company’s employees participated in employee benefit plans sponsored by Rayonier. The Company did not record an asset, liability or accumulated other comprehensive loss to recognize the funded status of the Rayonier plans on the Consolidated Balance Sheet until the Separation. See Note 9 — Stockholders' (Deficit) Equity for additional information.

STOCKHOLDERS_DEFICIT_EQUITY_Ta

STOCKHOLDERS' (DEFICIT) EQUITY (Tables)	12 Months Ended
	Dec. 31, 2014
Stockholders' Equity Note [Abstract]
Schedule of Stockholders Equity	An analysis of stockholders’ (deficit) equity for each of the three years ended December 31 is shown below (share amounts not in thousands):
		Common Stock											Retained			Transfers (to) from Rayonier, net			Accumulated Other Comprehensive Loss			Total Stockholders'
		Shares			Par Value				Additional Paid in Capital				Earnings (Accumulated Deficit)									(Deficit) Equity
	Balance, December 31, 2011	—			$	—			$	—			$	954,031		$	(415,019	)	$	(65,076	)	$	473,936
	Net income	—			—				—				242,096			—			—			242,096
	Net gain from pension and postretirement plans	—			—				—				—			—			406			406
	Net transfers from Rayonier	—			—				—				—			8,266			—			8,266
	Balance, December 31, 2012	—			$	—			$	—			$	1,196,127		$	(406,753	)	$	(64,670	)	$	724,704
	Net income	—			—				—				219,767			—			—			219,767
	Net gain from pension and postretirement plans	—			—				—				—			—			24,971			24,971
	Net transfers to Rayonier	—			—				—				—			(1,141		)	—			(1,141		)
	Balance, December 31, 2013	—			$	—			$	—			$	1,415,894		$	(407,894	)	$	(39,699	)	$	968,301
	Net income	—			—				—				31,655			—			—			31,655
	Net loss from pension and postretirement plans	—			—				—				—			—			(28,326		)	(28,326		)
	Net transfers to Rayonier	—			—				—				—			(1,001,509		)	(35,419		)	(1,036,928		)
	Reclassification to additional paid-in capital at distribution date	—			—				53,696				(1,463,099		)	1,409,403			—			—
	Issuance of common stock at the separation	42,176,565			422				(422		)		—			—			—			—
	Issuance of common stock under incentive stock plans	440,364			4				645				—			—			—			649
	Stock-based compensation	—			—				4,695				—			—			—			4,695
	Excess tax benefit on stock-based compensation	—			—				266				—			—			—			266
	Repurchase of common stock	(610	)		—				(92		)		—			—			—			(92		)
	Adjustments to tax assets and liabilities associated with the Distribution	—			—				3,294				—			—			—			3,294
	Dividends ($0.14 per share)	—			—				—				(5,926		)	—			—			(5,926		)
	Balance, December 31, 2014	42,616,319			$	426			$	62,082			$	(21,476	)	$	—		$	(103,444	)	$	(62,412	)
Reconciliation of Net Transfers to and Net Payments (to) from Former Parent Company	The following provides a reconciliation of the amounts presented as “Net transfers to Rayonier” in the above table and the amounts presented as “Net payments (to) from Rayonier” on the Consolidated Statements of Cash Flows for the three years ended December 31:
		2014				2013				2012
	Allocation of costs from Rayonier (a)	$	(35,279	)		$	(67,781	)		$	(64,382	)
	Cash receipts received by Rayonier on Company’s behalf	472,780				1,073,275				1,122,697
	Cash disbursements made by Rayonier on Company’s behalf	(484,318		)		(1,006,635		)		(1,050,049		)
	Net distribution to Rayonier on separation	(906,200		)		—				—
	Net liabilities from transfer of assets and liabilities with Rayonier (b)	(83,911		)		—				—
	Net transfers (to) from Rayonier	(1,036,928		)		(1,141		)		8,266
	Non-cash adjustments:
	Stock-based compensation	(3,562		)		(6,230		)		(8,227		)
	Net liabilities from transfer of assets and liabilities with Rayonier (b)	83,911				—				—
	Net payments (to) from Rayonier per the Condensed Consolidated Statements of Cash Flows, prior to separation	$	(956,579	)		$	(7,371	)		$	39
	(a)	Included in the costs allocated to the Company from Rayonier are expense allocations for certain corporate functions historically performed by Rayonier and not allocated to its operating segments. See Note 2 — Related Party Transactions.
	(b)	As a result of the Separation, certain assets and liabilities were transferred to the Company that were not included in the historical financial statements for periods prior to the Separation. These non-cash capital contributions included:
	•	$73.9 million of disposed operations liabilities (See Note 13 - Liabilities for Disposed Operations for additional information)
	•	$73.8 million of employee benefit plan liabilities (See Note 15 - Employee Benefit Plans for additional information)
	•	$67.4 million of deferred tax assets (primarily associated with the liabilities above)
	•	$3.6 million of other liabilities, net

EARNINGS_PER_SHARE_OF_COMMON_S1

EARNINGS PER SHARE OF COMMON STOCK (Tables)	12 Months Ended
	Dec. 31, 2014
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	The following table provides details of the calculations of basic and diluted EPS for the three years ended December 31:
		2014			2013			2012
	Net income	$	31,655		$	219,767		$	242,096
	Shares used for determining basic earnings per share of common stock	42,166,629			42,176,565			42,176,565
	Dilutive effect of:
	Stock options	47,073			—			—
	Performance and restricted shares	25,980			—			—
	Shares used for determining diluted earnings per share of common stock	42,239,682			42,176,565			42,176,565
	Basic earnings per share (not in thousands)	$	0.75		$	5.21		$	5.74
	Diluted earnings per share (not in thousands)	$	0.75		$	5.21		$	5.74
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share	Anti-dilutive shares excluded from the computation of diluted earnings per share:
		2014		2013			2012
	Stock options	229,001		—			—
	Restricted stock	6,282		—			—
	Total	235,283		—			—

OTHER_OPERATING_EXPENSE_INCOME1

OTHER OPERATING EXPENSE (INCOME), NET (Tables)	12 Months Ended
	Dec. 31, 2014
Other Income and Expenses [Abstract]
Other Operating Expense (Income), Net	Other operating expense, net was comprised of the following for the three years ended December 31:
		2014			2013			2012
	Environmental reserve adjustment (a)	$	70,129		$	—		$	—
	One-time separation and legal costs	25,680			6,033			—
	Financial assurance costs for disposed operations resulting from separation from Rayonier (b)	18,419			—			—
	Impairment adjustment (c)	7,184			—			—
	Loss on sale or disposal of property, plant and equipment	2,123			2,390			2,319
	Insurance settlement	(2,881		)	—			—
	Miscellaneous expense (income)	169			(259		)	(316		)
	Total	$	120,823		$	8,164		$	2,003
	(a)	The increase to liabilities is primarily due to a fourth quarter reserves adjustment of $68.5 million for the assessment, remediation and long-term monitoring and maintenance of the Company’s disposed operations. It reflects an increase to the Company’s estimates of required spending over the next 20 years for these sites. See Note 13 — Liabilities for Disposed Operations for additional information.
	(b)	The Company is subject to certain legal requirements relating to the provision of annual financial assurance regarding environmental remediation and post closure care at certain disposed sites. To comply with these requirements, the Company purchased surety bonds from an insurer, with the Company’s repayment obligations (if the bonds are drawn upon) secured by the issuance of a letter of credit by the Company’s revolving credit facility lender. As a result of the Separation and the Company’s obligations to procure financial assurance annually for the foreseeable future, the Company recorded a corresponding increase to liabilities for disposed operations. See Note 13 — Liabilities for Disposed Operations and Note 17 — Guarantees for additional information.
	(c)	During the fourth quarter of 2014, the Company determined certain pieces of property associated with its disposed operations should be assessed for impairment based on recent changes to remediation plans at four of its disposed operations sites. As a result, the Company concluded the land values were impaired and reduced the carrying value of those properties by $7.2 million. The current fair market value of the impaired assets was estimated using third party fair market values/appraisals and land comparables. See Note 13 — Liabilities for Disposed Operations for additional information.

INCOME_TAXES_INCOME_TAXES_Tabl

INCOME TAXES INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit)	The provision for/(benefit from) income taxes consisted of the following:
		2014				2013				2012
	Current
	Federal	$	42,183			$	95,997			$	96,820
	State and other	305				4,312				4,400
		42,488				100,309				101,220
	Deferred
	Federal	(34,301		)		(31,051		)		(1,747		)
	State and other	(641		)		(110		)		664
		(34,942		)		(31,161		)		(1,083		)
	Changes in valuation allowance	1,270				—				256
	Total	$	8,816			$	69,148			$	100,393
Schedule of Effective Income Tax Rate Reconciliation	A reconciliation of the U.S. federal statutory income tax rate to the actual income tax rate was as follows:
		2014			2013			2012
	U.S. federal statutory income tax rate	35	%		35	%		35	%
	Domestic manufacturing production deduction	(14.4	)		(3.4	)		(3.2	)
	CBPC reserve reversal	(11.8	)		—			—
	State credits	(2.9	)		—			—
	AFMC for CBPC exchange	—			(6.5	)		(3.6	)
	Nondeductible executive compensation	2.4			—			—
	Research credit adjustment	2.4			(1.0	)		—
	Adjustment to prior tax returns	2.7			—			—
	Change in valuation allowance	3.1			—			—
	Nondeductible transaction costs	4			—			—
	Other	1.3			(0.2	)		1.1
	Income tax rate as reported	21.8	%		23.9	%		29.3	%
Schedule of Deferred Tax Assets and Liabilities	The nature of the temporary differences and the resulting net deferred tax liability for the two years ended December 31, were as follows:
		2014				2013
	Gross deferred tax assets:
	Pension, postretirement and other employee benefits	$	67,104			$	5,364
	Tax credit carryforwards	15,740				45,429
	Environmental reserves	56,508				—
	Capitalized costs	14,042				12,773
	State net operating losses	4,892				—
	Total gross deferred tax assets	158,286				63,566
	Less: Valuation allowance	(20,517		)		(24,588		)
	Total deferred tax assets after valuation allowance	137,769				38,978
	Gross deferred tax liabilities:
	Accelerated depreciation	(49,917		)		(63,578		)
	Other	(1,030		)		(2,092		)
	Total gross deferred tax liabilities	(50,947		)		(65,670		)
	Net deferred tax asset (liability)	$	86,822			$	(26,692	)
	Current portion of deferred tax asset	$	8,275			$	22,532
	Noncurrent portion of deferred tax asset	78,547				—
	Noncurrent portion of deferred tax liability	—				(49,224		)
	Net deferred tax asset (liability)	$	86,822			$	(26,692	)
Summary of Operating Loss Carryforwards	Included above are the following tax credit carryforwards and net operating losses as of December 31, 2014:
	Item	Gross Amount				Expiration
	State tax credits	$	24,215			2015 - 2023
	State net operating losses	138,693				2015 - 2034
Schedule of Unrecognized Tax Benefits Roll Forward	A reconciliation of the beginning and ending unrecognized tax benefits for the three years ended December 31 is as follows:
		2014				2013				2012
	Balance at January 1,	$	4,767			$	—			$	—
	Decreases related to prior year tax positions	(4,767		)		—				—
	Increases related to prior year tax positions	—				4,767				—
	Balance at December 31,	$	—			$	4,767			$	—
Summary of Income Tax Examinations	The following table provides detail of tax years that remain open to examination by significant taxing jurisdictions:
	Taxing Jurisdiction	Open Tax Years
	U.S. Internal Revenue Service	2008 - 2009, 2011 - 2014
	State of Florida	2008 - 2009, 2011 - 2014

LIABILITIES_FOR_DISPOSED_OPERA1

LIABILITIES FOR DISPOSED OPERATIONS (Tables)	12 Months Ended
	Dec. 31, 2014
Environmental Remediation Obligations [Abstract]
Schedule of Change in Environmental Loss Contingencies	A summary of the Company’s environmental liabilities for disposed operations, including an analysis of changes to the liabilities since the Separation, is as follows:
		December 31,
		2014
	Balance, beginning of period	$	—
	Net transfer of liabilities from Rayonier	73,840
	Expenditures charged to liabilities	(5,659		)
	Increase to liabilities	88,548
	Balance, end of period	156,729
	Less: Current portion	(7,241		)
	Non-current portion	$	149,488
Schedule of Environmental Loss Contingencies by Site	The following table provides detail, by site, for specific sites where current estimates exceed 10 percent of the total liabilities for disposed operations at December 31, 2014. An analysis of the activity from the separation to December 31, 2014 is as follows:
		Liabilities Assumed at Separation			Expenditures			Increase		December 31,
								to		2014
								Liabilities		Liability
	Augusta, Georgia	$	10,838		$	(691	)	$	12,060	$	22,207
	Spartanburg, South Carolina	10,902			(710		)	8,792		18,984
	East Point, Georgia	9,404			(612		)	6,805		15,597
	Baldwin, Florida	10,172			(640		)	14,996		24,528
	Other SWP sites	18,067			(1,578		)	5,311		21,800
	Total SWP	59,383			(4,231		)	47,964		103,116
	Port Angeles, Washington	8,100			(1,109		)	32,922		39,913
	All other sites	6,357			(319		)	7,662		13,700
	TOTAL	$	73,840		$	(5,659	)	$	88,548	$	156,729

INCENTIVE_STOCK_PLANS_Tables

INCENTIVE STOCK PLANS (Tables)	12 Months Ended
	Dec. 31, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Stock-based Compensation Expense	Total stock based compensation expense was allocated for the years ended December 31, as follows:
		2014				2013				2012
	Selling and general expenses	$	7,763			$	5,006			$	7,561
	Cost of sales	975				1,224				666
	Total stock-based compensation expense	$	8,738			$	6,230			$	8,227
Schedule of Weighted Average Assumptions and Fair Value Calculations of Options Granted	The following chart provides a tabular overview of the weighted average assumptions and related fair value calculations of options granted for the three years ended December 31:
		2014				2013				2012
	Expected volatility	40.1		%		39		%		39.3		%
	Dividend yield	4.2		%		3.4		%		3.6		%
	Risk-free rate	2.2		%		1		%		1.3		%
	Expected life (in years)	6.3				6.3				6.4
	Fair value per share of options granted	$	9.31			$	14			$	11.85
	Fair value of options granted (in millions)	$	0.9			$	0.7			$	0.7
Schedule of Outstanding Awards	A summary of the Company’s stock option activity is presented below for the year ended December 31, 2014:
		Stock Options
		Options			Weighted Average Exercise Price				Weighted Average Remaining Contractual Term (in years)			Aggregate Intrinsic Value
	Outstanding at January 1, 2014	—			$	—			—			$	—
	Awards converted in connection with Separation	500,951			31.16				—			—
	Granted	5,130			39.07				—			—
	Exercised	(30,156	)		21.54				—			—
	Forfeited or canceled	(9,910	)		37.73				—			—
	Outstanding at December 31, 2014	466,015			$	31.73			6			$	312,852
	Options vested and expected to vest	466,015			$	31.73			6			$	312,852
	Options exercisable at December 31, 2014	316,513			$	28.25			4.9			$	312,852
Summary of Additional Information for Stock Options Granted to Employees	A summary of additional information pertaining to stock options granted to employees is presented below:
		2014				2013				2012
	(Amounts in millions)
	Intrinsic value of options exercised (a)	$	0.3			$	0.8			$	3.6
	Fair value of options vested	$	0.1			$	0.6			$	0.6
	(a)	Intrinsic value of stock options exercised is based on the market price of the Company’s stock at December 31, 2014 and of Rayonier's stock at December 31, 2013 and 2012.
Summary of Activity for Restricted Shares Granted to Employees	The following table summarizes the activity of restricted shares granted to employees for the three years ended December 31:
		2014				2013				2012
	Restricted shares granted	172,894				10,200				600
	Weighted average price of restricted shares granted	$	41.51			$	56			$	44.34
	(Amounts in millions)
	Intrinsic value of restricted stock outstanding (a)	$	3.2			$	0.7			$	0.3
	Fair value of restricted stock vested	$	0.1			$	—			$	—
	(a)	Intrinsic value of restricted stock outstanding is based on the market price of the Company’s stock at December 31, 2014, and of Rayonier’s stock at December 31, 2013 and 2012.
Summary of Restricted Stock Activity	A summary of the Company’s restricted stock activity is presented below for the year ended December 31, 2014:
		Restricted Stock
		Awards			Weighted Average Grant Date Fair Value
	Outstanding at January 1, 2014	—			$	—
	Awards converted in connection with Separation	145,201			42.43
	Granted	27,693			36.71
	Vested	(2,708	)		37.06
	Forfeited	(25,101	)		41.17
	Outstanding at December 31, 2014	145,085			$	41.66
Summary of Activity for Performance Shares Granted to Employees	The following table summarizes the activity of the Company’s performance share units granted to its employees for the three years ended December 31:
		2014								2013				2012
		Performance-Based Stock Units				Performance-Based Restricted Stock				Performance-Based Stock Units				Performance-Based Stock Units
	Common shares of stock reserved for performance shares	95,952				286,737				52,900				57,000
	Weighted average fair value of performance share units granted	$	42.27			$	40.41			$	58.99			$	56.36
	(Amounts in millions)
	Intrinsic value of outstanding performance	$	1.1			$	3.2			$	3.6			$	4.8
	share units (a)
	Fair value of performance shares vested	$	—			$	—			$	1			$	2.5
	Cash used to pay the minimum withholding tax requirements in lieu of receiving common shares	$	—			$	—			$	1.2			$	0.4
Summary of Performance Share Activity	A summary of the Company’s performance-share activity is presented below for the year ended December 31, 2014:
		Performance-Based Stock Units							Performance-Based Restricted Stock
		Awards			Weighted Average Grant Date Fair Value				Awards			Weighted Average Grant Date Fair Value
	Outstanding at January 1, 2014	—			$	—			—			$	—
	Awards converted in connection with Separation	49,811			42.27				146,732			39.67
	Granted	—			—				17,860			46.51
	Forfeited	(1,834	)		42.27				(21,223	)		39.67
	Outstanding at December 31 2014	47,977			$	42.27			143,369			$	40.52
Summary of Performance Share Assumptions Used in Fair Value Calculation	The following chart provides a tabular overview of the weighted average assumptions used in calculating the fair value of the awards granted for the three years ended December 31:
		2014			2013			2012
	Expected volatility	16.9	%		23.2	%		36.9	%
	Risk-free rate	0.7	%		0.4	%		0.4	%

EMPLOYEE_BENEFIT_PLANS_Tables

EMPLOYEE BENEFIT PLANS (Tables)	12 Months Ended
	Dec. 31, 2014
Compensation and Retirement Disclosure [Abstract]
Schedule of Changes in Projected Benefit Obligations	The following tables set forth the change in the projected benefit obligation and plan assets and reconcile the funded status and the amounts recognized in the Consolidated Balance Sheets for the pension and postretirement plans for the two years ended December 31:
		Pension								Postretirement
		2014				2013				2014			2013
	Change in Projected Benefit Obligation
	Projected benefit obligation at beginning of year	$	173,077			$	189,869			$	17,178		$	22,001
	Service cost	4,099				2,790				798			941
	Interest cost	11,379				6,900				916			741
	Actuarial loss (gain)	45,171				(17,708		)		4,417			(2,244		)
	Plan amendments	—				—				—			(3,372		)
	Employee contributions	—				—				—			872
	Benefits paid	(13,468		)		(8,774		)		(1,309		)	(1,761		)
	Assumption of balance from parent at spin	189,098				—				4,568			—
	Projected benefit obligation at end of year	$	409,356			$	173,077			$	26,568		$	17,178
Schedule of Changes in Fair Value of Plan Assets
	Change in Plan Assets
	Fair value of plan assets at beginning of year	$	170,218			$	158,773			$	—		$	—
	Actual return on plan assets	13,359				20,882				—			—
	Employer contributions	1,056				—				1,309			889
	Employee contributions	—				—				—			872
	Benefits paid	(13,468		)		(8,774		)		(1,309		)	(1,761		)
	Other expense	(1,175		)		(663		)		—			—
	Assumption of balance from parent at spin	121,097				—				—			—
	Fair value of plan assets at end of year	$	291,087			$	170,218			$	—		$	—
Schedule of Net Funded Status
	Funded Status at End of Year:
	Net accrued benefit cost	$	(118,269	)		$	(2,859	)		$	(26,568	)	$	(17,178	)
Schedule of Amounts Recognized in Balance Sheet
		Pension								Postretirement
		2014				2013				2014			2013
	Amounts recognized in the Consolidated Balance Sheets consist of:
	Noncurrent assets	$	—			$	2,711			$	—		$	—
	Current liabilities	(2,036		)		—				(1,463		)	(954		)
	Noncurrent liabilities	(116,233		)		(5,570		)		(25,105		)	(16,224		)
	Net amount recognized	$	(118,269	)		$	(2,859	)		$	(26,568	)	$	(17,178	)
Schedule of Amounts Recognized in Other Comprehensive Income (Loss)	Net gains or losses and plan amendment gains recognized in other comprehensive income for the three years ended December 31 are as follows:
		Pension											Postretirement
		2014				2013				2012			2014				2013			2012
	Net (losses) gains	$	(49,577	)		$	25,411			$	(5,234	)	$	(3,807	)		$	2,244		$	(1,262	)
	Negative plan amendment	—				—				—			—				3,372			—
	Net gains or losses, prior service costs or credits and plan amendment gains reclassified from other comprehensive income and recognized as a component of pension and postretirement expense for the three years ended December 31 are as follows:
		Pension											Postretirement
		2014				2013				2012			2014				2013			2012
	Amortization of losses	$	7,620			$	6,494			$	5,326		$	597			$	549		$	491
	Amortization of prior service cost	1,161				1,292				1,292			17				66			80			(a)
	Amortization of negative plan amendment	—				—				—			(282		)		(105		)	(55		)	(a)
	(a)	Includes a reclassification to adjust for the effect of a negative plan amendment.
Schedule of Net Periodic Benefit Cost Not yet Recognized	Net losses, prior service costs or credits and negative plan amendment gains that have not yet been included in pension and postretirement expense for the two years ended December 31, which have been recognized as a component of AOCI are as follows:
		Pension								Postretirement
		2014				2013				2014			2013
	Prior service cost	$	(4,527	)		$	(5,707	)		$	(32	)	$	(262	)
	Net losses	(150,003		)		(52,751		)		(11,298		)	(7,585		)
	Negative plan amendment	—				—				3,293			3,787
	Deferred income tax benefit	56,206				21,337				2,917			1,482
	AOCI	$	(98,324	)		$	(37,121	)		$	(5,120	)	$	(2,578	)
Schedule of Accumulated and Projected Benefit Obligations in Excess of Fair Value of Plan Assets	For pension and postretirement plans with accumulated benefit obligations in excess of plan assets, the following table sets forth the projected and accumulated benefit obligations and the fair value of plan assets for the two years ended December 31:
		2014				2013
	Projected benefit obligation	$	435,219			$	129,076
	Accumulated benefit obligation	394,263				129,076
	Fair value of plan assets	291,087				123,506
Schedule of Net Benefit Costs	The following tables set forth the components of net pension and postretirement benefit cost that have been recognized during the three years ended December 31:
		Pension											Postretirement
		2014				2013				2012			2014				2013			2012
	Components of Net Periodic Benefit Cost
	Service cost	$	4,099			$	2,790			$	2,651		$	798			$	941		$	823
	Interest cost	11,379				6,900				7,260			916				741			757
	Expected return on plan assets	(18,333		)		(12,515		)		(12,660		)	—				—			—
	Amortization of prior service cost (a)	1,161				1,292				1,292			17				66			80
	Amortization of losses	7,620				6,494				5,326			597				549			491
	Amortization of negative plan amendment (a)	—				—				—			(282		)		(105		)	(55		)
	Net periodic benefit cost (b)	$	5,926			$	4,961			$	3,869		$	2,046			$	2,192		$	2,096
	(a)	Includes a reclassification in 2012 to adjust for the effect of a negative plan amendment.
	(b)	A portion of the net periodic benefit cost is recorded in cost of goods sold in the Consolidated Statements of Income and Comprehensive Income.
Schedule of Amounts in Accumulated Other Comprehensive Income (Loss) to be Recognized over Next Fiscal Year	The estimated pre-tax amounts that will be amortized from AOCI into net periodic benefit cost in 2015 are as follows:
		Pension				Postretirement
	Amortization of loss	$	14,303			$	714
	Amortization of prior service cost	750				17
	Amortization of negative plan amendment	—				(282		)
	Total amortization of AOCI loss	$	15,053			$	449
Schedule of Assumptions Used	The following table sets forth the principal assumptions inherent in the determination of benefit obligations and net periodic benefit cost of the pension and postretirement benefit plans as of December 31:
		Pension									Postretirement
		2014			2013			2012			2014		2013			2012
	Assumptions used to determine benefit obligations at December 31:
	Discount rate	3.71	%		4.6	%		3.7	%		3.65	%	4.6	%		3.6	%
	Rate of compensation increase	4.5	%		4.6	%		4.5	%		4.5	%	4.5	%		4.5	%
	Assumptions used to determine net periodic benefit cost for years ended December 31:
	Discount rate	4.04	%		3.7	%		4.2	%		4	%	3.6	%		4.1	%
	Expected long-term return on plan assets	8.5	%		8.5	%		8.5	%		n/a		n/a			n/a
	Rate of compensation increase	4.5	%		4.6	%		4.5	%		4.5	%	4.5	%		4.5	%
Schedule of Health Care Cost Trend Rates	The following table sets forth the assumed health care cost trend rates as of December 31:
		Postretirement
		2014			2013
	Health care cost trend rate assumed for next year	7	%		7	%
	Rate to which the cost trend is assumed to decline (ultimate trend rate)	5	%		5	%
	Year that ultimate trend rate is reached	2018			2017
Schedule of Effect of One-Percentage-Point Change in Assumed Health Care Cost Trend Rates	he following table shows the effect of a one percentage point change in assumed health care cost trends:
		1 Percent
	Effect on:	Increase				Decrease
	Total of service and interest cost components	$	189			$	(156	)
	Accumulated postretirement benefit obligation	1,804				(1,535		)
Schedule of Allocation of Plan Assets	The Company’s pension plan asset allocation at December 31, 2014 and 2013, and target allocation ranges by asset category are as follows:
		Percentage of Plan Assets						Target Allocation Range
	Asset Category	2014			2013
	Domestic equity securities	41	%		42	%		35-45%
	International equity securities	23	%		26	%		20-30%
	Domestic fixed income securities	28	%		25	%		25-29%
	International fixed income securities	5	%		4	%		3-7%
	Real estate fund	3	%		3	%		2-4%
	Total	100	%		100	%
	The Company’s Pension and Savings Plan Committee and the Audit Committee of the board of directors oversee the pension plans’ investment program which is designed to maximize returns and provide sufficient liquidity to meet plan obligations while maintaining acceptable risk levels. The investment approach emphasizes diversification by allocating the plans’ assets among asset categories and selecting investment managers whose various investment methodologies will be minimally correlative with each other. Investments within the equity categories may include large capitalization, small capitalization and emerging market securities, while the international fixed income portfolio may include emerging markets debt. Pension assets did not include a direct investment in Rayonier Advanced Materials common stock at December 31, 2014 or 2013.
	Fair Value Measurements
	The following table sets forth by level, within the fair value hierarchy (see Note 1— Separation and Basis of Presentation to the Consolidated Financial Statements for definition), the assets of the plans as of December 31, 2014 and 2013.
		Fair Value at December 31, 2014											Fair Value at December 31, 2013
	Asset Category	Level 1				Level 2				Total			Level 1				Level 2			Total
	Domestic equity securities	$	23,476			$	94,163			$	117,639		$	14,581			$	54,984		$	69,565
	International equity securities	33,496				33,425				66,921			27,722				15,603			43,325
	Domestic fixed income securities	—				79,193				79,193			—				42,421			42,421
	International fixed income securities	12,767				—				12,767			7,533				—			7,533
	Real estate fund	9,387				—				9,387			4,817				—			4,817
	Short-term investments	1,038				4,142				5,180			437				2,120			2,557
	Total	$	80,164			$	210,923			$	291,087		$	55,090			$	115,128		$	170,218
Schedule of Expected Benefit Payments	Expected benefit payments for the next ten years are as follows:
		Pension Benefits				Postretirement Benefits
	2015	$	18,980			$	1,463
	2016	19,792				1,507
	2017	20,586				1,525
	2018	21,307				1,716
	2019	21,995				1,597
	2020 - 2024	117,559				6,879

GUARANTEES_Tables

GUARANTEES (Tables)	12 Months Ended
	Dec. 31, 2014
Guarantees [Abstract]
Schedule of Guarantor Obligations	The Company provides financial guarantees as required by creditors, insurance programs and various governmental agencies. As of December 31, 2014, the following financial guarantees were outstanding:
	Financial Commitments	Maximum Potential Payment
	Standby letters of credit (a)	$	27,889
	Surety bonds (b)	55,652
	Total financial commitments	$	83,541
	(a)	The letters of credit primarily provide credit support for surety bonds issued to comply with financial assurance legal requirements relating to environmental remediation of disposed sites. The letters of credit will expire during 2015 and will be renewed as required.
	(b)	Rayonier Advanced Materials purchases surety bonds primarily to comply with financial assurance legal requirements relating to environmental remediation and post closure care and to provide collateral for the Company’s workers’ compensation program. These surety bonds expire at various dates during 2015 and 2019. They are expected to be renewed annually as required. See Note 11 — Other Operating Expense, Net.

COMMITMENTS_Tables

COMMITMENTS (Tables)	12 Months Ended
	Dec. 31, 2014
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Rental Payments for Operating Leases	At December 31, 2014, the future minimum payments under non-cancellable operating leases and purchase obligations were as follows:
		Operating Leases (a)		Purchase Obligations (b)
	2015	$	1,657	$	14,210
	2016	1,182		14,004
	2017	905		14,943
	2018	497		4,216
	2019	381		2,053
	Thereafter	826		13,169
		$	5,448	$	62,595
	(a)	Operating leases include leases on buildings, machinery and equipment under various operating leases.
	(b)	Purchase obligations primarily consist of payments expected to be made on a natural gas transportation contract and purchases of wood chips.

QUARLERLY_RESULTS_FOR_2014_and1

QUARLERLY RESULTS FOR 2014 and 2013 (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2014
Quarterly Financial Information Disclosure [Abstract]
Schedule of Quarterly Financial Information
		Quarters									Total Year
		First		Second		Third		Fourth
	2014
	Sales	$	243,499	$	212,531	$	253,695	$	247,964		$	957,689
	Gross Margin	54,780		52,314		55,689		60,964			223,747
	Operating Income	43,364		6,210		41,678		(28,297		)	62,955
	Net Income	30,947		4,561		19,408		(23,261		)	31,655
	Basic earnings per share (a)	0.73		0.11		0.46		(0.55		)	0.75
	Diluted earnings per share (a)	0.73		0.11		0.46		(0.55		)	0.75
	2013
	Sales	$	285,165	$	254,189	$	225,523	$	281,726		$	1,046,603
	Gross Margin	97,308		84,351		67,376		83,530			332,565
	Operating Income	87,357		71,646		59,376		70,244			288,623
	Net Income	80,003		48,998		39,966		50,800			219,767
	Basic earnings per share (a)	1.9		1.16		0.95		1.2			5.21
	Diluted earnings per share (a)	1.9		1.16		0.95		1.2			5.21
	(a)	On June 27, 2014, 42,176,565 shares of the Company’s common stock were distributed to Rayonier shareholders in conjunction with the Separation. For comparative purposes, and to provide a more meaningful calculation of weighted-average shares outstanding, we have assumed this amount to be outstanding as of the beginning of each period prior to the Distribution presented in the calculation of weighted-average shares. Prior to the Separation, there were no dilutive shares since the Company had no outstanding equity awards.

SEPARATION_AND_BASIS_OF_PRESEN2

SEPARATION AND BASIS OF PRESENTATION The Separation (Details) (USD $)	0 Months Ended	12 Months Ended
In Millions, except Share data, unless otherwise specified	Jun. 27, 2014	Dec. 31, 2014
Related Party Transaction [Line Items]
Common stock, spin-off distribution		100.00%
Company restricted stock converted per one Rayonier restricted stock	0.3333
Stock issued during period (in shares)	42,176,565
Payments of capital distribution	$906.20
Separation costs		21.7
Rayonier [Member]
Related Party Transaction [Line Items]
Net distribution	$956.60

SEPARATION_AND_BASIS_OF_PRESEN3

SEPARATION AND BASIS OF PRESENTATION Nature of Business Operations (Details)	12 Months Ended
	Dec. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Percentage of sales to export customers	56.00%

SEPARATION_AND_BASIS_OF_PRESEN4

SEPARATION AND BASIS OF PRESENTATION Property, Plant, Equipment and Depreciation (Details) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Property, Plant and Equipment [Line Items]
Depreciation expense, cost of sales	$84.60	$73.60	$59.20
Non-production Performance Fiber Assets [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Useful life	3 years
Non-production Performance Fiber Assets [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Useful life	25 years
Building [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Useful life	15 years
Building [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Useful life	35 years
Land Improvements [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Useful life	5 years
Land Improvements [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Useful life	30 years

SEPARATION_AND_BASIS_OF_PRESEN5

SEPARATION AND BASIS OF PRESENTATION Capitalized Interest (Details) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Construction period for capitalized interest	1 year
Interest costs capitalized	$13.40	$14.30	$8.20

SEPARATION_AND_BASIS_OF_PRESEN6

SEPARATION AND BASIS OF PRESENTATION SEPARATION AND BASIS OF PRESENTATION Employee Benefit Plans (Details)	12 Months Ended
	Dec. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Defined Benefit Plan, Actuarial Gain (Loss), Threshold for Amortization	10.00%

SEPARATION_AND_BASIS_OF_PRESEN7

SEPARATION AND BASIS OF PRESENTATION SEPARATION AND BASIS OF PRESENTATION Environmental Costs (Details)	12 Months Ended
	Dec. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Environmental loss contingencies term	20 years

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details) (Rayonier [Member], USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Related Party Transaction [Line Items]
Selling and general expenses	$8	$16.60	$17.40
Operating Expenses [Member]
Related Party Transaction [Line Items]
Operating expenses	$27.30	$51.10	$47

SEGMENT_AND_GEOGRAPHICAL_INFOR1

SEGMENT AND GEOGRAPHICAL INFORMATION Narrative (Details)	12 Months Ended
	Dec. 31, 2014
	office
	customer
	facility
	product_line
Segment Reporting [Abstract]
Number of product lines	2
Number of chip facilities	5
Number of foreign sales offices	3
Number of significant customers	4

SEGMENT_AND_GEOGRAPHICAL_INFOR2

SEGMENT AND GEOGRAPHICAL INFORMATION Revenue for Major Product Lines (Details) (USD $)

3 Months Ended

12 Months Ended

In Thousands, unless otherwise specified

Dec. 31, 2014

Sep. 27, 2014

Jun. 28, 2014

Mar. 31, 2014

Dec. 31, 2013

Sep. 30, 2013

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Product Information [Line Items]

Sales

$247,964

$253,695

$212,531

$243,499

$281,726

$225,523

$254,189

$285,165

$957,689

[1]

$1,046,603

$1,095,376

Cellulose specialties [Member]

Product Information [Line Items]

Sales

843,473

929,931

934,622

Commodity products and other [Member]

Product Information [Line Items]

Sales

$114,216

$116,672

$160,754

[1]

All sales to foreign countries are denominated in U.S. dollars.

SEGMENT_AND_GEOGRAPHICAL_INFOR3

SEGMENT AND GEOGRAPHICAL INFORMATION Sales by Destination (Details) (USD $)

3 Months Ended

12 Months Ended

In Thousands, unless otherwise specified

Dec. 31, 2014

Sep. 27, 2014

Jun. 28, 2014

Mar. 31, 2014

Dec. 31, 2013

Sep. 30, 2013

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Revenues from External Customers and Long-Lived Assets [Line Items]

Sales

$247,964

$253,695

$212,531

$243,499

$281,726

$225,523

$254,189

$285,165

$957,689

[1]

$1,046,603

$1,095,376

Sales, as a percentage

100.00%

[1]

100.00%

[1]

100.00%

[1]

Sales Revenue, Net [Member] | Geographic Concentration Risk [Member] | United States [Member]

Revenues from External Customers and Long-Lived Assets [Line Items]

Sales

422,648

[1]

437,048

[1]

406,948

[1]

Sales, as a percentage

44.00%

[1]

42.00%

[1]

37.00%

[1]

Sales Revenue, Net [Member] | Geographic Concentration Risk [Member] | China [Member]

Revenues from External Customers and Long-Lived Assets [Line Items]

Sales

255,954

[1]

281,407

[1]

235,987

[1]

Sales, as a percentage

27.00%

[1]

27.00%

[1]

22.00%

[1]

Sales Revenue, Net [Member] | Geographic Concentration Risk [Member] | Japan [Member]

Revenues from External Customers and Long-Lived Assets [Line Items]

Sales

138,961

[1]

150,306

[1]

169,695

[1]

Sales, as a percentage

14.00%

[1]

14.00%

[1]

15.00%

[1]

Sales Revenue, Net [Member] | Geographic Concentration Risk [Member] | Europe [Member]

Revenues from External Customers and Long-Lived Assets [Line Items]

Sales

93,957

[1]

79,138

[1]

181,505

[1]

Sales, as a percentage

10.00%

[1]

7.00%

[1]

17.00%

[1]

Sales Revenue, Net [Member] | Geographic Concentration Risk [Member] | Latin America [Member]

Revenues from External Customers and Long-Lived Assets [Line Items]

Sales

5,510

[1]

60,477

[1]

52,508

[1]

Sales, as a percentage

1.00%

[1]

6.00%

[1]

5.00%

[1]

Sales Revenue, Net [Member] | Geographic Concentration Risk [Member] | Other Asia [Member]

Revenues from External Customers and Long-Lived Assets [Line Items]

Sales

33,250

[1]

29,097

[1]

27,101

[1]

Sales, as a percentage

3.00%

[1]

3.00%

[1]

2.00%

[1]

Sales Revenue, Net [Member] | Geographic Concentration Risk [Member] | Canada [Member]

Revenues from External Customers and Long-Lived Assets [Line Items]

Sales

0

[1]

971

[1]

3,735

[1]

Sales, as a percentage

0.00%

[1]

0.00%

[1]

0.00%

[1]

Sales Revenue, Net [Member] | Geographic Concentration Risk [Member] | All Other Countries [Member]

Revenues from External Customers and Long-Lived Assets [Line Items]

Sales

$7,409

[1]

$8,159

[1]

$17,897

[1]

Sales, as a percentage

1.00%

[1]

1.00%

[1]

2.00%

[1]

[1]

All sales to foreign countries are denominated in U.S. dollars.

SEGMENT_AND_GEOGRAPHICAL_INFOR4

SEGMENT AND GEOGRAPHICAL INFORMATION Percentage of Sales to Significant Customers (Details) (Sales Revenue, Net [Member], Customer Concentration Risk [Member])	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Eastman Chemical Company [Member]
Revenue, Major Customer [Line Items]
Sales, as a percentage	31.00%	21.00%	21.00%
Nantong Cellulose Fibers, Co., Ltd. [Member]
Revenue, Major Customer [Line Items]
Sales, as a percentage	18.00%	19.00%	17.00%
Daicel Corporation [Member]
Revenue, Major Customer [Line Items]
Sales, as a percentage	15.00%	13.00%	14.00%
Celanese Acetate, LLC [Member]
Revenue, Major Customer [Line Items]
Sales, as a percentage	0.00%	14.00%	14.00%

PROPERTY_PLANT_AND_EQUIPMENT_D

PROPERTY, PLANT AND EQUIPMENT (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$2,010,644	$1,955,953
Accumulated depreciation	-1,167,269	-1,109,665
Total property, plant and equipment, net	843,375	846,288
Land and land improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	15,411	13,456
Buildings [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	180,304	173,554
Machinery and equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	1,777,299	1,749,410
Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$37,630	$19,533

INVENTORY_Details

INVENTORY (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Inventory Disclosure [Abstract]
Finished goods	$120,221	$105,398
Work-in-progress	2,418	3,555
Raw materials	14,670	17,420
Manufacturing and maintenance supplies	2,900	2,333
Total inventory	$140,209	$128,706

DEBT_Details

DEBT (Details) (USD $)	Dec. 31, 2014		Dec. 31, 2013	22-May-14
Debt Instrument [Line Items]
Total debt	$944,816,000
Less: Current maturities of long-term debt	-8,400,000		0
Long-term debt	936,416,000		0
Line of Credit [Member] | Term A-1 Due 2019 [Member]
Debt Instrument [Line Items]
Interest rate	1.67%	[1]
Total debt	106,973,000	[1]
Discount	300,000
Face amount	107,300,000
Line of Credit [Member] | Term A-2 Due 2021 [Member]
Debt Instrument [Line Items]
Interest rate	1.25%	[2]
Total debt	287,843,000	[2]
Discount	700,000
Face amount	288,600,000
Senior Notes [Member]
Debt Instrument [Line Items]
Interest rate	5.50%			5.50%
Total debt	550,000,000
Face amount				$550,000,000
[1]	The Term A-1 Loan includes an unamortized issue discount of approximately $0.3 million at December 31, 2014. Upon maturity, the liability will be $107.3 million.
[2]	The Term A-2 Loan includes an unamortized issue discount of approximately $0.7 million at December 31, 2014. Upon maturity, the liability will be $288.6 million.

DEBT_Schedule_of_Maturities_of

DEBT Schedule of Maturities of Long-term Debt (Details) (USD $)	Dec. 31, 2014
In Thousands, unless otherwise specified
Debt Disclosure [Abstract]
2015	$8,400
2016	8,400
2017	9,775
2018	11,150
2019	84,025
Thereafter	824,050
Total Principal Payments	$945,800

DEBT_550_Senior_Notes_Due_2024

DEBT 5.50% Senior Notes Due 2024 - Narrative (Details) (Senior Notes [Member], USD $)	12 Months Ended
	Dec. 31, 2014	22-May-14
Debt Instrument [Line Items]
Face amount		$550,000,000
Interest rate	5.50%	5.50%
Debt Instrument, Redemption, June 1, 2019 [Member]
Debt Instrument [Line Items]
Redemption price percentage	100.00%
Debt Instrument, Redemption, June 1, 2017 [Member]
Debt Instrument [Line Items]
Redemption price percentage	40.00%

DEBT_Senior_Secured_Credit_Fac

DEBT Senior Secured Credit Facilities - Narrative (Details) (Line of Credit [Member], USD $)	12 Months Ended	0 Months Ended
	Dec. 31, 2014	Jun. 26, 2014
Term A-1 Due 2019 [Member]
Line of Credit Facility [Line Items]
Maximum borrowing capacity		110,000,000
Amount outstanding	107,000,000
Principal debt repayments	2,800,000
Term A-2 Due 2021 [Member]
Line of Credit Facility [Line Items]
Maximum borrowing capacity		290,000,000
Amount outstanding	287,800,000
Principal debt repayments	1,500,000
Cash patronage benefit	0.67%
Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Maximum borrowing capacity		250,000,000
Remaining borrowing capacity	222,100,000
Revolving Credit Facility [Member] | Letter of Credit [Member]
Line of Credit Facility [Line Items]
Amount of letters of credit outstanding	$27,900,000
London Interbank Offered Rate (LIBOR) [Member] | Term A-1 Due 2019 [Member]
Line of Credit Facility [Line Items]
Basis points	1.50%
London Interbank Offered Rate (LIBOR) [Member] | Term A-2 Due 2021 [Member]
Line of Credit Facility [Line Items]
Basis spread	1.08%
Minimum [Member] | Base Rate [Member]
Line of Credit Facility [Line Items]
Basis points		0.25%
Minimum [Member] | London Interbank Offered Rate (LIBOR) [Member]
Line of Credit Facility [Line Items]
Basis points		1.25%
Maximum [Member] | Base Rate [Member]
Line of Credit Facility [Line Items]
Basis points		1.00%
Maximum [Member] | London Interbank Offered Rate (LIBOR) [Member]
Line of Credit Facility [Line Items]
Basis points		2.00%

DEBT_Debt_Covenants_Narrative_

DEBT Debt Covenants - Narrative (Details)	12 Months Ended
	Dec. 31, 2014
Debt Disclosure [Abstract]
Net leverage ratio, Maximum	3
Interest coverage ratio, Minimum	3

FAIR_VALUE_MEASUREMENTS_Fair_V

FAIR VALUE MEASUREMENTS Fair Values Measured on Recurring Basis (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Carrying Amount
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and cash equivalents	$65,977	$0
Current maturities of long-term debt	-8,400	0
Fixed-rate long-term debt	-550,000	0
Variable-rate long-term debt	-386,416	0
Fair Value | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and cash equivalents	65,977	0
Current maturities of long-term debt	0	0
Fixed-rate long-term debt	0	0
Variable-rate long-term debt	0	0
Fair Value | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and cash equivalents	0	0
Current maturities of long-term debt	-8,400	0
Fixed-rate long-term debt	-453,063	0
Variable-rate long-term debt	($387,400)	$0

ACCUMULATED_OTHER_COMPREHENSIV2

ACCUMULATED OTHER COMPREHENSIVE LOSS (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014		Dec. 31, 2013		Dec. 31, 2012
Unrecognized components of employee benefit plans, net of tax
Balance, January 1	($39,699)		($64,670)		($65,076)
Net other comprehensive (loss) income	-28,326		24,971		406
Net transfers from Rayonier	-1,036,928		-1,141		8,266
Balance, December 31	-103,444		-39,699		-64,670
Accumulated Defined Benefit Plans Adjustment [Member]
Unrecognized components of employee benefit plans, net of tax
Amounts reclassified from accumulated other comprehensive loss	5,804	[1]	5,269	[1]	4,531	[1]
Other comprehensive loss before reclassifications	-34,130		19,702		-4,125
Net transfers from Rayonier	($35,419)	[2]	$0	[2]	$0	[2]
[1]	These accumulated other comprehensive loss components are included in the computation of net periodic pension cost. See Note 15 — Employee Benefit Plans for additional information.
[2]	Prior to the Separation, certain of the Company’s employees participated in employee benefit plans sponsored by Rayonier. The Company did not record an asset, liability or accumulated other comprehensive loss to recognize the funded status of the Rayonier plans on the Consolidated Balance Sheet until the Separation. See Note 9 — Stockholders' (Deficit) Equity for additional information.

STOCKHOLDERS_DEFICIT_EQUITY_De

STOCKHOLDERS' (DEFICIT) EQUITY (Details) (USD $)	0 Months Ended	3 Months Ended								12 Months Ended
In Thousands, except Share data, unless otherwise specified	Jun. 27, 2014	Dec. 31, 2014	Sep. 27, 2014	Jun. 28, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance					$968,301				$724,704	$968,301	$724,704	$473,936
NET INCOME		-23,261	19,408	4,561	30,947	50,800	39,966	48,998	80,003	31,655	219,767	242,096
Net gain (loss) from pension and postretirement plans										-28,326	24,971	406
Net transfers (to) from Rayonier										-1,036,928	-1,141	8,266
Issuance of common stock at the separation (in shares)	42,176,565
Issuance of common stock under incentive stock plans										649
Stock-based compensation										4,695
Excess tax benefit on stock-based compensation										266
Repurchase of common stock										-92
Adjustments to tax assets and liabilities associated with the Distribution										3,294
Dividends ($0.14 per share)										-5,926
Ending balance		-62,412				968,301				-62,412	968,301	724,704
Dividends (per share)										$0.14	$0	$0
Common Stock [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance (in shares)					0					0			0
Beginning balance					0					0			0
Issuance of common stock at the separation (in shares)										42,176,565
Issuance of common stock at the separation										422
Issuance of common stock under incentive stock plans (in shares)										440,364
Issuance of common stock under incentive stock plans										4
Repurchase of common stock (in shares)										-610
Ending balance (in shares)		42,616,319								42,616,319		0	0
Ending balance		426								426		0	0
Additional Paid-in Capital [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance					0					0			0
Reclassification to additional paid-in capital at distribution date										53,696
Issuance of common stock at the separation										-422
Issuance of common stock under incentive stock plans										645
Stock-based compensation										4,695
Excess tax benefit on stock-based compensation										266
Repurchase of common stock										-92
Adjustments to tax assets and liabilities associated with the Distribution										3,294
Ending balance		62,082								62,082		0	0
Retained Earnings [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance					1,415,894				1,196,127	1,415,894	1,196,127	954,031
NET INCOME										31,655	219,767	242,096
Reclassification to additional paid-in capital at distribution date										-1,463,099
Dividends ($0.14 per share)										5,926
Ending balance		-21,476				1,415,894				-21,476	1,415,894	1,196,127
Transfers (to) from Rayonier [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance					-407,894				-406,753	-407,894	-406,753	-415,019
Net transfers (to) from Rayonier										-1,001,509	-1,141	8,266
Reclassification to additional paid-in capital at distribution date										1,409,403
Ending balance		0				-407,894				0	-407,894	-406,753
Accumulated Other Comprehensive Loss [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance					-39,699				-64,670	-39,699	-64,670	-65,076
Net gain (loss) from pension and postretirement plans										-28,326	24,971	406
Net transfers (to) from Rayonier										-35,419
Ending balance		($103,444)				($39,699)				($103,444)	($39,699)	($64,670)

STOCKHOLDERS_DEFICIT_EQUITY_Re

STOCKHOLDERS' (DEFICIT) EQUITY Reconciliation of Net Transfers to and Net Payment (to) from Rayonier (Details) (USD $)	0 Months Ended	12 Months Ended
	Jun. 27, 2014	Dec. 31, 2014		Dec. 31, 2013		Dec. 31, 2012		Jun. 27, 2014
Stockholders' Equity Note [Abstract]
Allocation of costs from Rayonier		($35,279,000)	[1]	($67,781,000)	[1]	($64,382,000)	[1]
Cash receipts received by Rayonier on Company’s behalf		472,780,000		1,073,275,000		1,122,697,000
Cash disbursements made by Rayonier on Company’s behalf		-484,318,000		-1,006,635,000		-1,050,049,000
Net distribution to Rayonier on separation		-906,200,000		0		0
Net liabilities from transfer of assets and liabilities with Rayonier		83,911,000	[2]	0	[2]	0	[2]
Net transfers (to) from Rayonier		-1,036,928,000		-1,141,000		8,266,000
Non-cash adjustments:
Stock-based compensation		-3,562,000		-6,230,000		-8,227,000
Net payments (to) from Rayonier per the Condensed Consolidated Statements of Cash Flows, prior to separation		-956,579,000		-7,371,000		39,000
Disposed operations, liabilities assumed at separation		73,900,000
Employee benefit plan liabilities assumed	73,800,000	73,800,000
Deferred tax assets, related to spinoff								67,400,000
Other liabilities, net, related to spinoff								$3,600,000
[1]	Included in the costs allocated to the Company from Rayonier are expense allocations for certain corporate functions historically performed by Rayonier and not allocated to its operating segments. See Note 2 — Related Party Transactions.
[2]	As a result of the Separation, certain assets and liabilities were transferred to the Company that were not included in the historical financial statements for periods prior to the Separation. These non-cash capital contributions included:•$73.9 million of disposed operations liabilities (See Note 13 - Liabilities for Disposed Operations for additional information)•$73.8 million of employee benefit plan liabilities (See Note 15 - Employee Benefit Plans for additional information)•$67.4 million of deferred tax assets (primarily associated with the liabilities above)•$3.6 million of other liabilities, net

EARNINGS_PER_SHARE_OF_COMMON_S2

EARNINGS PER SHARE OF COMMON STOCK Schedule of Earnings Per Share, Basic and Diluted (Details) (USD $)	0 Months Ended	3 Months Ended																12 Months Ended
In Thousands, except Share data, unless otherwise specified	Jun. 27, 2014	Dec. 31, 2014		Sep. 27, 2014		Jun. 28, 2014		Mar. 31, 2014		Dec. 31, 2013		Sep. 30, 2013		Jun. 30, 2013		Mar. 31, 2013		Dec. 31, 2014		Dec. 31, 2013		Dec. 31, 2012
Earnings Per Share [Abstract]
Issuance of common stock at the separation (in shares)	42,176,565
NET INCOME		($23,261)		$19,408		$4,561		$30,947		$50,800		$39,966		$48,998		$80,003		$31,655		$219,767		$242,096
Shares used for determining basic earnings per share of common stock																		42,166,629		42,176,565		42,176,565
Dilutive effect of:
Stock options																		47,073		0		0
Performance and restricted shares																		25,980		0		0
Shares used for determining diluted earnings per share of common stock																		42,239,682		42,176,565		42,176,565
Basic earnings per share (in dollars per share)		($0.55)	[1]	$0.46	[1]	$0.11	[1]	$0.73	[1]	$1.20	[1]	$0.95	[1]	$1.16	[1]	$1.90	[1]	$0.75	[1]	$5.21	[1]	$5.74
Diluted earnings per share (in dollars per share)		($0.55)	[1]	$0.46	[1]	$0.11	[1]	$0.73	[1]	$1.20	[1]	$0.95	[1]	$1.16	[1]	$1.90	[1]	$0.75	[1]	$5.21	[1]	$5.74
[1]	On June 27, 2014, 42,176,565 shares of the Company’s common stock were distributed to Rayonier shareholders in conjunction with the Separation. For comparative purposes, and to provide a more meaningful calculation of weighted-average shares outstanding, we have assumed this amount to be outstanding as of the beginning of each period prior to the Distribution presented in the calculation of weighted-average shares. Prior to the Separation, there were no dilutive shares since the Company had no outstanding equity awards.

EARNINGS_PER_SHARE_OF_COMMON_S3

EARNINGS PER SHARE OF COMMON STOCK Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share (Details)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of diluted earnings per share	235,283	0	0
Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of diluted earnings per share	229,001	0	0
Restricted Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of diluted earnings per share	6,282	0	0

OTHER_OPERATING_EXPENSE_INCOME2

OTHER OPERATING EXPENSE (INCOME), NET (Details) (USD $)	3 Months Ended	6 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2014		Dec. 31, 2013		Dec. 31, 2012
Other Income and Expenses [Line Items]
Increase to Liabilities	$68,500,000	$88,548,000	$70,129,000	[1]	$0	[1]	$0	[1]
One-time separation and legal costs			25,680,000		6,033,000		0
Asset Impairment Charges			7,184,000	[2]	0	[2]	0	[2]
Loss on sale or disposal of property, plant and equipment			2,123,000		2,390,000		2,319,000
Insurance settlement			-2,881,000		0		0
Miscellaneous expense (income)			169,000		-259,000		-316,000
Total			120,823,000		8,164,000		2,003,000
Reserve adjustment for disposed operations	68,500,000
Environmental loss contingencies term			20 years
Rayonier [Member]
Other Income and Expenses [Line Items]
Accrual For Environmental Loss Contingencies Period Increase Decrease, Financial Assurance			$18,419,000	[3]	$0	[3]	$0	[3]
[1]	The increase to liabilities is primarily due to a fourth quarter reserves adjustment of $68.5 million for the assessment, remediation and long-term monitoring and maintenance of the Company’s disposed operations. It reflects an increase to the Company’s estimates of required spending over the next 20 years for these sites. See Note 13 — Liabilities for Disposed Operations for additional information.
[2]	During the fourth quarter of 2014, the Company determined certain pieces of property associated with its disposed operations should be assessed for impairment based on recent changes to remediation plans at four of its disposed operations sites. As a result, the Company concluded the land values were impaired and reduced the carrying value of those properties by $7.2 million. The current fair market value of the impaired assets was estimated using third party fair market values/appraisals and land comparables. See Note 13 — Liabilities for Disposed Operations for additional information.
[3]	The Company is subject to certain legal requirements relating to the provision of annual financial assurance regarding environmental remediation and post closure care at certain disposed sites. To comply with these requirements, the Company purchased surety bonds from an insurer, with the Company’s repayment obligations (if the bonds are drawn upon) secured by the issuance of a letter of credit by the Company’s revolving credit facility lender. As a result of the Separation and the Company’s obligations to procure financial assurance annually for the foreseeable future, the Company recorded a corresponding increase to liabilities for disposed operations. See Note 13 — Liabilities for Disposed Operations and Note 17 — Guarantees for additional information.

INCOME_TAXES_Narrative_Details

INCOME TAXES Narrative (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2009
AFMC for CBPC Exchange [Line Items]
Reverse of uncertain tax liability	$4,767,000	$0	$0
Number of tax credits				2
Alternative Fuel Mixture Credit [Member]
AFMC for CBPC Exchange [Line Items]
Tax credit amount per gallon				0.5
Income for black liquor produced, net of associated expenses				205,200,000
Cellulosic Biofuel Producer Credit [Member]
AFMC for CBPC Exchange [Line Items]
Tax credit amount per gallon				1.01
Exchange of Alternative Fuel Tax Benefit [Member]
AFMC for CBPC Exchange [Line Items]
Income tax credits and adjustments		18,800,000	12,200,000
Increased Domestic Production Deduction due to Inclusion of CBPC Income [Member]
AFMC for CBPC Exchange [Line Items]
Reverse of uncertain tax liability	$4,800,000

INCOME_TAXES_Schedule_of_Compo

INCOME TAXES Schedule of Components of Income Tax Expense (Benefit) (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Current
Federal	$42,183	$95,997	$96,820
State and other	305	4,312	4,400
Total Current	42,488	100,309	101,220
Deferred
Federal	-34,301	-31,051	-1,747
State and other	-641	-110	664
Total Deferred	-34,942	-31,161	-1,083
Changes in valuation allowance	1,270	0	256
Total	$8,816	$69,148	$100,393

INCOME_TAXES_Schedule_of_Effec

INCOME TAXES Schedule of Effective Income Tax Rate Reconciliation (Details)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Income Tax Disclosure [Abstract]
U.S. federal statutory income tax rate	35.00%	35.00%	35.00%
Domestic manufacturing production deduction	-14.40%	-3.40%	-3.20%
CBPC reserve reversal	-11.80%	0.00%	0.00%
State credits	-2.90%	0.00%	0.00%
AFMC for CBPC exchange	0.00%	-6.50%	-3.60%
Nondeductible executive compensation	2.40%	0.00%	0.00%
Research credit adjustment	2.40%	-1.00%	0.00%
Adjustment to prior tax returns	2.70%	0.00%	0.00%
Change in valuation allowance	3.10%	0.00%	0.00%
Nondeductible transaction costs	4.00%	0.00%	0.00%
Other	1.30%	-0.20%	1.10%
Income tax rate as reported	21.80%	23.90%	29.30%

INCOME_TAXES_Schedule_of_Defer

INCOME TAXES Schedule of Deferred Tax Assets and Liabilities (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Gross deferred tax assets:
Pension, postretirement and other employee benefits	$67,104	$5,364
Tax credit carryforwards	15,740	45,429
Environmental reserves	56,508	0
Capitalized costs	14,042	12,773
State net operating losses	4,892	0
Total gross deferred tax assets	158,286	63,566
Less: Valuation allowance	-20,517	-24,588
Total deferred tax assets after valuation allowance	137,769	38,978
Gross deferred tax liabilities:
Accelerated depreciation	-49,917	-63,578
Other	-1,030	-2,092
Total gross deferred tax liabilities	-50,947	-65,670
Net deferred tax asset (liability)
Net deferred tax asset (liability)	86,822	-26,692
Current portion of deferred tax asset	8,275	22,532
Noncurrent portion of deferred tax asset	78,547	0
Noncurrent portion of deferred tax liability	0	-49,224
Net deferred tax asset (liability)	$86,822	($26,692)

INCOME_TAXES_Summary_of_Tax_Cr

INCOME TAXES Summary of Tax Credit Carryforwards (Details) (USD $)	Dec. 31, 2014
In Thousands, unless otherwise specified
State tax credits [Member]
Operating Loss Carryforwards [Line Items]
State tax credits, Gross Amount	$24,215
State and Local Jurisdiction [Member]
Operating Loss Carryforwards [Line Items]
State net operating losses, Gross Amount	$138,693

INCOME_TAXES_Schedule_of_Unrec

INCOME TAXES Schedule of Unrecognized Tax Benefits Rollforward (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Balance at January 1,	$4,767	$0	$0
Decreases related to prior year tax positions	-4,767	0	0
Increases related to prior year tax positions	0	4,767	0
Balance at December 31,	$0	$4,767	$0

LIABILITIES_FOR_DISPOSED_OPERA2

LIABILITIES FOR DISPOSED OPERATIONS Narrative (Details) (USD $)	3 Months Ended	6 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2014		Dec. 31, 2013		Dec. 31, 2012
			site
Site Contingency [Line Items]
Inactive former wood treating sites, number			10
Current estimate threshold of total liabilities for disposed operations			10.00%
Accrual for Environmental Loss Contingencies, Payments		$5,659,000
Increase to Liabilities	68,500,000	88,548,000	70,129,000	[1]	0	[1]	0	[1]
Loss exposure in excess of accrual, high estimate			64,000,000
Environmental loss contingencies term			20 years
Augusta, Georgia [Member]
Site Contingency [Line Items]
Accrual for Environmental Loss Contingencies, Payments		691,000
Increase to Liabilities		12,060,000
Environmental Remediation Expense, Cost Incurred to Date			70,100,000
Spartanburg, South Carolina [Member]
Site Contingency [Line Items]
Accrual for Environmental Loss Contingencies, Payments		710,000
Increase to Liabilities		8,792,000
Environmental Remediation Expense, Cost Incurred to Date			41,800,000
East Point, Georgia [Member]
Site Contingency [Line Items]
Accrual for Environmental Loss Contingencies, Payments		612,000
Increase to Liabilities		6,805,000
Environmental Remediation Expense, Cost Incurred to Date			23,000,000
Baldwin, Florida [Member]
Site Contingency [Line Items]
Accrual for Environmental Loss Contingencies, Payments		640,000
Increase to Liabilities		14,996,000
Environmental Remediation Expense, Cost Incurred to Date			22,900,000
Term for hazardous waste permit			10 years
Port Angeles, Washington [Member]
Site Contingency [Line Items]
Accrual for Environmental Loss Contingencies, Payments		1,109,000
Increase to Liabilities		32,922,000
Environmental Remediation Expense, Cost Incurred to Date			$45,100,000
[1]	The increase to liabilities is primarily due to a fourth quarter reserves adjustment of $68.5 million for the assessment, remediation and long-term monitoring and maintenance of the Company’s disposed operations. It reflects an increase to the Company’s estimates of required spending over the next 20 years for these sites. See Note 13 — Liabilities for Disposed Operations for additional information.

LIABILITIES_FOR_DISPOSED_OPERA3

LIABILITIES FOR DISPOSED OPERATIONS Analysis of Activity (Details) (USD $)	3 Months Ended	6 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2014		Dec. 31, 2013		Dec. 31, 2012		Jun. 27, 2014
Accrual for Environmental Loss Contingencies [Roll Forward]
Balance, beginning of period			$0						$73,840
Net transfer of liabilities from Rayonier		73,840
Expenditures charged to liabilities		-5,659
Increase to liabilities	68,500	88,548	70,129	[1]	0	[1]	0	[1]
Balance, end of period	156,729	156,729	156,729		0				73,840
Less: Current portion	-7,241	-7,241	-7,241		0
Non-current portion	$149,488	$149,488	$149,488		$0
[1]	The increase to liabilities is primarily due to a fourth quarter reserves adjustment of $68.5 million for the assessment, remediation and long-term monitoring and maintenance of the Company’s disposed operations. It reflects an increase to the Company’s estimates of required spending over the next 20 years for these sites. See Note 13 — Liabilities for Disposed Operations for additional information.

LIABILITIES_FOR_DISPOSED_OPERA4

LIABILITIES FOR DISPOSED OPERATIONS Site Liabilities (Details) (USD $)	3 Months Ended	6 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2014		Dec. 31, 2013		Dec. 31, 2012		Jun. 27, 2014
Accrual for Environmental Loss Contingencies [Roll Forward]
Balance, beginning of period			$0						$73,840
Expenditures		-5,659
Increase to Liabilities	68,500	88,548	70,129	[1]	0	[1]	0	[1]
Balance, end of period	156,729	156,729	156,729		0				73,840
Augusta, Georgia [Member]
Accrual for Environmental Loss Contingencies [Roll Forward]
Balance, beginning of period									10,838
Expenditures		-691
Increase to Liabilities		12,060
Balance, end of period	22,207	22,207	22,207						10,838
Spartanburg, South Carolina [Member]
Accrual for Environmental Loss Contingencies [Roll Forward]
Balance, beginning of period									10,902
Expenditures		-710
Increase to Liabilities		8,792
Balance, end of period	18,984	18,984	18,984						10,902
East Point, Georgia [Member]
Accrual for Environmental Loss Contingencies [Roll Forward]
Balance, beginning of period									9,404
Expenditures		-612
Increase to Liabilities		6,805
Balance, end of period	15,597	15,597	15,597						9,404
Baldwin, Florida [Member]
Accrual for Environmental Loss Contingencies [Roll Forward]
Balance, beginning of period									10,172
Expenditures		-640
Increase to Liabilities		14,996
Balance, end of period	24,528	24,528	24,528						10,172
Other SWP sites [Member]
Accrual for Environmental Loss Contingencies [Roll Forward]
Balance, beginning of period									18,067
Expenditures		-1,578
Increase to Liabilities		5,311
Balance, end of period	21,800	21,800	21,800						18,067
Total SWP Sites [Member]
Accrual for Environmental Loss Contingencies [Roll Forward]
Balance, beginning of period									59,383
Expenditures		-4,231
Increase to Liabilities		47,964
Balance, end of period	103,116	103,116	103,116						59,383
Port Angeles, Washington [Member]
Accrual for Environmental Loss Contingencies [Roll Forward]
Balance, beginning of period									8,100
Expenditures		-1,109
Increase to Liabilities		32,922
Balance, end of period	39,913	39,913	39,913						8,100
All other sites [Member]
Accrual for Environmental Loss Contingencies [Roll Forward]
Balance, beginning of period									6,357
Expenditures		-319
Increase to Liabilities		7,662
Balance, end of period	$13,700	$13,700	$13,700						$6,357
[1]	The increase to liabilities is primarily due to a fourth quarter reserves adjustment of $68.5 million for the assessment, remediation and long-term monitoring and maintenance of the Company’s disposed operations. It reflects an increase to the Company’s estimates of required spending over the next 20 years for these sites. See Note 13 — Liabilities for Disposed Operations for additional information.

INCENTIVE_STOCK_PLANS_Narrativ

INCENTIVE STOCK PLANS (Narrative) (Details) (USD $)	0 Months Ended	12 Months Ended
	Jun. 27, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Number of shares authorized		5,200,000
Number of shares available for future grant		4,100,000
Stock-based incentive compensation expense		$8,738,000	$6,230,000	$8,227,000
Fixed award issued at separation		$4,000,000
Company restricted stock converted per one Rayonier restricted stock	0.3333

INCENTIVE_STOCK_PLANS_Stockbas

INCENTIVE STOCK PLANS Stock-based Compensation Expense (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based incentive compensation expense	$8,738	$6,230	$8,227
Selling and general expenses [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based incentive compensation expense	7,763	5,006	7,561
Cost of sales [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based incentive compensation expense	$975	$1,224	$666

INCENTIVE_STOCK_PLANS_NonQuali

INCENTIVE STOCK PLANS Non-Qualified Employee Stock Options (Narrative) (Details) (Stock Options [Member], USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	3 years
Maximum term	10 years 2 days
Period for recognition on a straight-line basis	3 years
Unrecognized compensation cost, stock options	$0.60
Period for recognition over a weighted average period	1 year
Rayonier [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost, stock options	$1.40
Period for recognition over a weighted average period	0 years 11 months 27 days

INCENTIVE_STOCK_PLANS_Weighted

INCENTIVE STOCK PLANS Weighted Average Assumptions and Fair Value Calculations of Options Granted (Details) (Stock Options [Member], USD $)	12 Months Ended
In Millions, except Per Share data, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected volatility	40.10%	39.00%	39.30%
Dividend yield	4.20%	3.40%	3.60%
Risk-free rate	2.20%	1.00%	1.30%
Expected life (in years)	6 years 3 months 18 days	6 years 3 months 18 days	6 years 4 months 18 days
Fair value per share of options granted	$9.31	$14	$11.85
Fair value of options granted (in millions)	$0.90	$0.70	$0.70

INCENTIVE_STOCK_PLANS_Summary_

INCENTIVE STOCK PLANS Summary of Stock Option Activity (Details) (Stock Options [Member], USD $)	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2014
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Beginning Balance, Options, Outstanding	0
Options, Awards converted in connection with Separation	500,951
Options, Granted	5,130
Options, Exercised	-30,156
Options, Forfeited or Canceled	-9,910
Ending Balance, Options, Outstanding	466,015
Options, Options vested and expected to vest	466,015
Options, Options exercisable	316,513
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Abstract]
Beginning Balance, Options, Weighted Average Exercise Price	$0
Options, Awards granted prior to Separation, Weighted Average Exercise Price	$31.16
Options, Granted, Weighted Average Exercise Price	$39.07
Options, Exercised, Weighted Average Exercise Price	$21.54
Options, Forfeited or canceled, Weighted Average Exercise Price	$37.73
Ending Balance, Options, Weighted Average Exercise Price	$31.73
Options, Options vested and expected to vest, Weighted Average Exercise Price	$31.73
Options, Options exercisable, Weighted Average Exercise Price	$28.25
Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures [Abstract]
Weighted Average Remaining Contractual Term, Outstanding	6 years
Weighted Average Remaining Contractual Term, Options vested and expected to vest	6 years
Weighted Average Remaining Contractual Term, Options exercisable	4 years 10 months 26 days
Aggregate Intrinsic Value, Outstanding	$312,852
Aggregate Intrinsic Value, Options vested and expected to vest	312,852
Aggregate Intrinsic Value, Options exercisable	$312,852

INCENTIVE_STOCK_PLANS_Addition

INCENTIVE STOCK PLANS Additional Information on Stock Options Granted to Employees (Details) (Stock Options [Member], USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2014		Dec. 31, 2013		Dec. 31, 2012
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Intrinsic value of options exercised	$0.30	[1]	$0.80	[1]	$3.60	[1]
Fair value of options vested	$0.10		$0.60		$0.60
[1]	Intrinsic value of stock options exercised is based on the market price of the Company’s stock at December 31, 2014 and of Rayonier's stock at December 31, 2013 and 2012.

INCENTIVE_STOCK_PLANS_Restrict

INCENTIVE STOCK PLANS Restricted Stock Narrative (Details) (USD $)	0 Months Ended	12 Months Ended
In Millions, except Share data, unless otherwise specified	Jun. 27, 2014	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Company restricted stock converted per one Rayonier restricted stock	0.3333
Incremental compensation cost		$2.30
Fixed award issued at separation		4
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Company restricted stock converted per one Rayonier restricted stock	0.3333
Incremental compensation cost, period for recognition		2 years
Unrecognized compensation cost, other than options		3.9
Period for recognition		1 year 4 months 17 days
Restricted Stock [Member] | Rayonier [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost, other than options		$0.50
Period for recognition		1 year 3 months 18 days
Restricted Stock [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period		1 year
Restricted Stock [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period		3 years

INCENTIVE_STOCK_PLANS_Activity

INCENTIVE STOCK PLANS Activity of Restricted Shares Granted to Employees (Details) (Restricted Stock [Member], USD $)	12 Months Ended
In Millions, except Share data, unless otherwise specified	Dec. 31, 2014		Dec. 31, 2013		Dec. 31, 2012
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted shares granted	172,894		10,200		600
Weighted average price of restricted shares granted	$41.51		$56		$44.34
Intrinsic value of restricted stock outstanding	$3.20	[1]	$0.70	[1]	$0.30	[1]
Fair value of restricted stock vested	$0.10		$0		$0
[1]	Intrinsic value of restricted stock outstanding is based on the market price of the Company’s stock at December 31, 2014, and of Rayonier’s stock at December 31, 2013 and 2012.

INCENTIVE_STOCK_PLANS_Summary_1

INCENTIVE STOCK PLANS Summary of Restricted Stock Activity (Details) (Restricted Stock [Member], USD $)	12 Months Ended
	Dec. 31, 2014
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding [Roll Forward]
Beginning Balance, Awards, Outstanding, Number	0
Awards, Awards converted in connection with Separation, Number	145,201
Awards, Granted, Number	27,693
Awards, Vested, Number	-2,708
Awards, Forfeited, Number	-25,101
Ending Balance, Awards, Outstanding, Number	145,085
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Beginning Balance, Awards, Weighted Average	$0
Awards, Awards granted prior to Separation, Weighted Average	$42.43
Awards, Granted, Weighted Average	$36.71
Awards, Vested, Weighted Average	$37.06
Awards, Forfeited, Weighted Average	$41.17
Ending Balance, Awards, Weighted Average	$41.66

INCENTIVE_STOCK_PLANS_Performa

INCENTIVE STOCK PLANS Performance Shares Narrative (Details) (Performance Shares [Member], USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	3 years
Unrecognized compensation cost, other than options	$4.90
Period for recognition	2 years
Period for expected volatility estimate	3 years
Performance Share Awards 2012 [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Conversion ratio, percent of target	0.00%
Performance Share Awards 2012 [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Conversion ratio, percent of target	200.00%
Performance Share Awards 2013 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	24 months
Performance Share Awards 2014 [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Conversion ratio, percent of target	0.00%
Performance Share Awards 2014 [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Conversion ratio, percent of target	200.00%

INCENTIVE_STOCK_PLANS_Activity1

INCENTIVE STOCK PLANS Activity of Performance Shares Granted to Employees (Details) (USD $)	12 Months Ended
In Millions, except Share data, unless otherwise specified	Dec. 31, 2014		Dec. 31, 2013		Dec. 31, 2012
Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common shares of stock reserved for performance shares	95,952		52,900		57,000
Weighted average fair value of performance share units granted	$42.27		$58.99		$56.36
Intrinsic value of outstanding performance share units	$1.10	[1]	$3.60	[1]	$4.80	[1]
Fair value of performance shares vested	0		1		2.5
Cash used to pay the minimum withholding tax requirements in lieu of receiving common shares	0		1.2		0.4
Performance-Based Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common shares of stock reserved for performance shares	286,737
Weighted average fair value of performance share units granted	$40.41
Intrinsic value of outstanding performance share units	3.2
Fair value of performance shares vested	0
Cash used to pay the minimum withholding tax requirements in lieu of receiving common shares	$0
[1]	Intrinsic value of outstanding performance share units is based on the market price of the Company’s stock at December 31, 2014, and of Rayonier’s stock at December 31, 2013 and 2012.

INCENTIVE_STOCK_PLANS_Summary_2

INCENTIVE STOCK PLANS Summary of Performance Share Activity (Details) (USD $)	12 Months Ended
	Dec. 31, 2014
Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding [Roll Forward]
Beginning Balance, Awards, Outstanding, Number	0
Awards, Awards converted in connection with Separation, Number	49,811
Awards, Granted, Number	0
Awards, Forfeited, Number	-1,834
Ending Balance, Awards, Outstanding, Number	47,977
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Beginning Balance, Awards, Weighted Average	$0
Awards, Awards granted prior to Separation, Weighted Average	$42.27
Awards, Granted, Weighted Average	$0
Awards, Forfeited, Weighted Average	$42.27
Ending Balance, Awards, Weighted Average	$42.27
Performance-Based Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding [Roll Forward]
Beginning Balance, Awards, Outstanding, Number	0
Awards, Awards converted in connection with Separation, Number	146,732
Awards, Granted, Number	17,860
Awards, Forfeited, Number	-21,223
Ending Balance, Awards, Outstanding, Number	143,369
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Beginning Balance, Awards, Weighted Average	$0
Awards, Awards granted prior to Separation, Weighted Average	$39.67
Awards, Granted, Weighted Average	$46.51
Awards, Forfeited, Weighted Average	$39.67
Ending Balance, Awards, Weighted Average	$40.52

INCENTIVE_STOCK_PLANS_Assumpti

INCENTIVE STOCK PLANS Assumptions Used in Fair Value Calculation for Awards Granted (Details) (Performance Shares [Member])	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected volatility	16.90%	23.20%	36.90%
Risk-free rate	0.70%	0.40%	0.40%

EMPLOYEE_BENEFIT_PLANS_Narrati

EMPLOYEE BENEFIT PLANS Narrative (Details) (USD $)	0 Months Ended	12 Months Ended
	Jun. 27, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Employee benefit plan liabilities assumed	$73,800,000	$73,800,000
Cost recognized		3,000,000	9,800,000	9,100,000
Defined contribution plan expense		3,700,000	2,100,000	2,000,000
Amount of employer and related party securities included in plan assets		11,500,000
Pension [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Unrecognized gain in other comprehensive income		0	0	0
Discount rate		3.71%	4.60%	3.70%
Expected long-term return on plan assets		8.50%	8.50%	8.50%
Postretirement [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Unrecognized gain in other comprehensive income		0	-3,372,000	0
Amortization period for plan amendment			13 years 10 months 24 days
Amortization of plan amendment gain		$300,000	$100,000
Discount rate		3.65%	4.60%	3.60%

EMPLOYEE_BENEFIT_PLANS_Changes

EMPLOYEE BENEFIT PLANS Changes in Projected Benefit Obligations (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Pension [Member]
Change in Projected Benefit Obligation
Projected benefit obligation at beginning of year	$173,077	$189,869
Service cost	4,099	2,790	2,651
Interest cost	11,379	6,900	7,260
Actuarial loss (gain)	45,171	-17,708
Plan amendments	0	0
Employee contributions	0	0
Benefits paid	-13,468	-8,774
Assumption of balance from parent at spin	189,098	0
Projected benefit obligation at end of year	409,356	173,077	189,869
Postretirement [Member]
Change in Projected Benefit Obligation
Projected benefit obligation at beginning of year	17,178	22,001
Service cost	798	941	823
Interest cost	916	741	757
Actuarial loss (gain)	4,417	-2,244
Plan amendments	0	-3,372
Employee contributions	0	872
Benefits paid	-1,309	-1,761
Assumption of balance from parent at spin	4,568	0
Projected benefit obligation at end of year	$26,568	$17,178	$22,001

EMPLOYEE_BENEFIT_PLANS_Changes1

EMPLOYEE BENEFIT PLANS Changes in Fair Value of Plan Assets (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Pension [Member]
Change in Plan Assets
Fair value of plan assets at beginning of year	$170,218	$158,773
Actual return on plan assets	13,359	20,882
Employer contributions	1,056	0
Employee contributions	0	0
Benefits paid	-13,468	-8,774
Other expense	-1,175	-663
Assumption of balance from parent at spin	121,097	0
Fair value of plan assets at end of year	291,087	170,218
Postretirement [Member]
Change in Plan Assets
Fair value of plan assets at beginning of year	0	0
Actual return on plan assets	0	0
Employer contributions	1,309	889
Employee contributions	0	872
Benefits paid	-1,309	-1,761
Other expense	0	0
Assumption of balance from parent at spin	0	0
Fair value of plan assets at end of year	$0	$0

EMPLOYEE_BENEFIT_PLANS_Net_Fun

EMPLOYEE BENEFIT PLANS Net Funded Status (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Pension [Member]
Funded Status at End of Year:
Net accrued benefit cost	($118,269)	($2,859)
Postretirement [Member]
Funded Status at End of Year:
Net accrued benefit cost	($26,568)	($17,178)

EMPLOYEE_BENEFIT_PLANS_Amounts

EMPLOYEE BENEFIT PLANS Amounts Recognized in Balance Sheet (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Defined Benefit Plan Disclosure [Line Items]
Noncurrent liabilities	$141,338	$21,793
Pension [Member]
Defined Benefit Plan Disclosure [Line Items]
Noncurrent assets	0	2,711
Current liabilities	-2,036	0
Noncurrent liabilities	116,233	5,570
Net amount recognized	-118,269	-2,859
Postretirement [Member]
Defined Benefit Plan Disclosure [Line Items]
Noncurrent assets	0	0
Current liabilities	-1,463	-954
Noncurrent liabilities	25,105	16,224
Net amount recognized	($26,568)	($17,178)

EMPLOYEE_BENEFIT_PLANS_Amounts1

EMPLOYEE BENEFIT PLANS Amounts Recognized in Other Comprehensive Income (Loss) (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Pension [Member]
Net Gains (Losses) and Net Prior Service Costs (Credits) Recognized in OCI [Abstract]
Net (losses) gains	($49,577)	$25,411	($5,234)
Negative plan amendment	0	0	0
Net Gains (Losses) and Net Prior Service Costs (Credits) Reclassified from OCI [Abstract]
Amortization of losses	7,620	6,494	5,326
Amortization of prior service cost	1,161	1,292	1,292
Amortization of negative plan amendment	0	0	0
Postretirement [Member]
Net Gains (Losses) and Net Prior Service Costs (Credits) Recognized in OCI [Abstract]
Net (losses) gains	-3,807	2,244	-1,262
Negative plan amendment	0	3,372	0
Net Gains (Losses) and Net Prior Service Costs (Credits) Reclassified from OCI [Abstract]
Amortization of losses	597	549	491
Amortization of prior service cost	17	66	80	[1]
Amortization of negative plan amendment	($282)	($105)	($55)	[1]
[1]	Includes a reclassification to adjust for the effect of a negative plan amendment.

EMPLOYEE_BENEFIT_PLANS_Net_Per

EMPLOYEE BENEFIT PLANS Net Periodic Benefit Cost Not yet Recognized (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Defined Benefit Plan Disclosure [Line Items]
Deferred income tax benefit	($86,822)	$26,692
Pension [Member]
Defined Benefit Plan Disclosure [Line Items]
Prior service cost	-4,527	-5,707
Net losses	-150,003	-52,751
Negative plan amendment	0	0
Deferred income tax benefit	56,206	21,337
AOCI	-98,324	-37,121
Postretirement [Member]
Defined Benefit Plan Disclosure [Line Items]
Prior service cost	-32	-262
Net losses	-11,298	-7,585
Negative plan amendment	3,293	3,787
Deferred income tax benefit	2,917	1,482
AOCI	($5,120)	($2,578)

EMPLOYEE_BENEFIT_PLANS_Accumul

EMPLOYEE BENEFIT PLANS Accumulated and Projected Benefit Obligations in Excess of Fair Value of Plan Assets (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Compensation and Retirement Disclosure [Abstract]
Projected benefit obligation	$435,219	$129,076
Accumulated benefit obligation	394,263	129,076
Fair value of plan assets	$291,087	$123,506

EMPLOYEE_BENEFIT_PLANS_Net_Per1

EMPLOYEE BENEFIT PLANS Net Periodic Benefit Cost (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014		Dec. 31, 2013		Dec. 31, 2012
Pension [Member]
Components of Net Periodic Benefit Cost
Service cost	$4,099		$2,790		$2,651
Interest cost	11,379		6,900		7,260
Expected return on plan assets	-18,333		-12,515		-12,660
Amortization of prior service cost	1,161	[1]	1,292	[1]	1,292	[1]
Amortization of losses	7,620		6,494		5,326
Amortization of negative plan amendment	0	[1]	0	[1]	0	[1]
Net periodic benefit cost	5,926	[2]	4,961	[2]	3,869	[2]
Postretirement [Member]
Components of Net Periodic Benefit Cost
Service cost	798		941		823
Interest cost	916		741		757
Expected return on plan assets	0		0		0
Amortization of prior service cost	17	[1]	66	[1]	80	[1]
Amortization of losses	597		549		491
Amortization of negative plan amendment	-282	[1]	-105	[1]	-55	[1]
Net periodic benefit cost	$2,046	[2]	$2,192	[2]	$2,096	[2]
[1]	Includes a reclassification in 2012 to adjust for the effect of a negative plan amendment.
[2]	A portion of the net periodic benefit cost is recorded in cost of goods sold in the Consolidated Statements of Income and Comprehensive Income.

EMPLOYER_BENEFIT_PLANS_Amounts

EMPLOYER BENEFIT PLANS Amounts in AOCI to be Recognized over Next Fiscal Year (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014
Pension [Member]
Defined Benefit Plan Disclosure [Line Items]
Amortization of loss	$14,303
Amortization of prior service cost	750
Amortization of negative plan amendment	0
Total amortization of AOCI loss	15,053
Postretirement [Member]
Defined Benefit Plan Disclosure [Line Items]
Amortization of loss	714
Amortization of prior service cost	17
Amortization of negative plan amendment	-282
Total amortization of AOCI loss	$449

EMPLOYEE_BENEFIT_PLANS_Schedul

EMPLOYEE BENEFIT PLANS Schedule of Assumptions Used (Details)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Pension [Member]
Assumptions used to determine benefit obligations at December 31:
Discount rate	3.71%	4.60%	3.70%
Rate of compensation increase	4.50%	4.60%	4.50%
Assumptions used to determine net periodic benefit cost for years ended December 31:
Discount rate	4.04%	3.70%	4.20%
Expected long-term return on plan assets	8.50%	8.50%	8.50%
Rate of compensation increase	4.50%	4.60%	4.50%
Postretirement [Member]
Assumptions used to determine benefit obligations at December 31:
Discount rate	3.65%	4.60%	3.60%
Rate of compensation increase	4.50%	4.50%	4.50%
Assumptions used to determine net periodic benefit cost for years ended December 31:
Discount rate	4.00%	3.60%	4.10%
Rate of compensation increase	4.50%	4.50%	4.50%

EMPLOYEE_BENEFIT_PLANS_Health_

EMPLOYEE BENEFIT PLANS Health Care Cost Trend Rates (Details) (Postretirement [Member])	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Postretirement [Member]
Defined Benefit Plan Disclosure [Line Items]
Health care cost trend rate assumed for next year	7.00%	7.00%
Rate to which the cost trend is assumed to decline (ultimate trend rate)	5.00%	5.00%
Year that ultimate trend rate is reached	2018	2017

EMPLOYEE_BENEFIT_PLANS_Effect_

EMPLOYEE BENEFIT PLANS Effect of One-Percentage-Point Change in Assumed Health Care Cost Trend Rates (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014
Compensation and Retirement Disclosure [Abstract]
Total of service and interest cost components, Increase	$189
Total of service and interest cost components, Decrease	-156
Accumulated postretirement benefit obligation, Increase	1,804
Accumulated postretirement benefit obligation, Decrease	($1,535)

EMPLOYEE_BENEFIT_PLANS_Investm

EMPLOYEE BENEFIT PLANS Investment of Plan Assets (Details)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Defined Benefit Plan Disclosure [Line Items]
Percentage of Plan Assets	100.00%	100.00%
Domestic equity securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Percentage of Plan Assets	41.00%	42.00%
Target Allocation Range, Minimum	35.00%
Target Allocation Range, Maximum	45.00%
International equity securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Percentage of Plan Assets	23.00%	26.00%
Target Allocation Range, Minimum	20.00%
Target Allocation Range, Maximum	30.00%
Domestic fixed income securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Percentage of Plan Assets	28.00%	25.00%
Target Allocation Range, Minimum	25.00%
Target Allocation Range, Maximum	29.00%
International fixed income securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Percentage of Plan Assets	5.00%	4.00%
Target Allocation Range, Minimum	3.00%
Target Allocation Range, Maximum	7.00%
Real estate fund [Member]
Defined Benefit Plan Disclosure [Line Items]
Percentage of Plan Assets	3.00%	3.00%
Target Allocation Range, Minimum	2.00%
Target Allocation Range, Maximum	4.00%

EMPLOYEE_BENEFIT_PLANS_Fair_Va

EMPLOYEE BENEFIT PLANS Fair Value Measurements (Details) (Pension [Member], USD $)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Defined Benefit Plan Disclosure [Line Items]
Fair Value	$291,087	$170,218	$158,773
Level 1
Defined Benefit Plan Disclosure [Line Items]
Fair Value	80,164	55,090
Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair Value	210,923	115,128
Domestic equity securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair Value	117,639	69,565
Domestic equity securities [Member] | Level 1
Defined Benefit Plan Disclosure [Line Items]
Fair Value	23,476	14,581
Domestic equity securities [Member] | Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair Value	94,163	54,984
International equity securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair Value	66,921	43,325
International equity securities [Member] | Level 1
Defined Benefit Plan Disclosure [Line Items]
Fair Value	33,496	27,722
International equity securities [Member] | Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair Value	33,425	15,603
Domestic fixed income securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair Value	79,193	42,421
Domestic fixed income securities [Member] | Level 1
Defined Benefit Plan Disclosure [Line Items]
Fair Value	0	0
Domestic fixed income securities [Member] | Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair Value	79,193	42,421
International fixed income securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair Value	12,767	7,533
International fixed income securities [Member] | Level 1
Defined Benefit Plan Disclosure [Line Items]
Fair Value	12,767	7,533
International fixed income securities [Member] | Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair Value	0	0
Real estate fund [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair Value	9,387	4,817
Real estate fund [Member] | Level 1
Defined Benefit Plan Disclosure [Line Items]
Fair Value	9,387	4,817
Real estate fund [Member] | Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair Value	0	0
Short-term Investments [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair Value	5,180	2,557
Short-term Investments [Member] | Level 1
Defined Benefit Plan Disclosure [Line Items]
Fair Value	1,038	437
Short-term Investments [Member] | Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair Value	$4,142	$2,120

EMPLOYEE_BENEFIT_PLANS_Expecte

EMPLOYEE BENEFIT PLANS Expected Benefit Payments (Details) (USD $)	Dec. 31, 2014
In Thousands, unless otherwise specified
Pension Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
2015	$18,980
2016	19,792
2017	20,586
2018	21,307
2019	21,995
2020-2024	117,559
Postretirement Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
2015	1,463
2016	1,507
2017	1,525
2018	1,716
2019	1,597
2020-2024	$6,879

GUARANTEES_Details

GUARANTEES (Details) (USD $)	Dec. 31, 2014
In Thousands, unless otherwise specified
Guarantor Obligations [Line Items]
Maximum Potential Payment	$83,541
Standby letters of credit [Member]
Guarantor Obligations [Line Items]
Maximum Potential Payment	27,889	[1]
Surety bonds [Member]
Guarantor Obligations [Line Items]
Maximum Potential Payment	$55,652	[2]
[1]	The letters of credit primarily provide credit support for surety bonds issued to comply with financial assurance legal requirements relating to environmental remediation of disposed sites. The letters of credit will expire during 2015 and will be renewed as required.
[2]	Rayonier Advanced Materials purchases surety bonds primarily to comply with financial assurance legal requirements relating to environmental remediation and post closure care and to provide collateral for the Company’s workers’ compensation program. These surety bonds expire at various dates during 2015 and 2019. They are expected to be renewed annually as required. See Note 11 — Other Operating Expense, Net.

COMMITMENTS_Details

COMMITMENTS (Details) (USD $)	12 Months Ended
	Dec. 31, 2014		Dec. 31, 2013	Dec. 31, 2012
Leases, Operating [Abstract]
Operating Leases, Rent Expense, Net	$2,100,000		$1,700,000	$1,600,000
Unrecorded Unconditional Purchase Obligation, Fiscal Year Maturity Schedule [Abstract]
2015	14,210,000	[1]
2016	14,004,000	[1]
2017	14,943,000	[1]
2018	4,216,000	[1]
2019	2,053,000	[1]
Thereafter	13,169,000	[1]
Total	62,595,000	[1]
Operating Leases [Member]
Operating Leases, Future Minimum Payments Due, Fiscal Year Maturity [Abstract]
2015	1,657,000	[2]
2016	1,182,000	[2]
2017	905,000	[2]
2018	497,000	[2]
2019	381,000	[2]
Thereafter	826,000	[2]
Total	$5,448,000	[2]
[1]	Purchase obligations primarily consist of payments expected to be made on a natural gas transportation contract and purchases of wood chips
[2]	Operating leases include leases on buildings, machinery and equipment under various operating leases.

QUARLERLY_RESULTS_FOR_2014_and2

QUARLERLY RESULTS FOR 2014 and 2013 (Unaudited) (Details) (USD $)	0 Months Ended	3 Months Ended																12 Months Ended
In Thousands, except Share data, unless otherwise specified	Jun. 27, 2014	Dec. 31, 2014		Sep. 27, 2014		Jun. 28, 2014		Mar. 31, 2014		Dec. 31, 2013		Sep. 30, 2013		Jun. 30, 2013		Mar. 31, 2013		Dec. 31, 2014		Dec. 31, 2013		Dec. 31, 2012
Quarterly Financial Information Disclosure [Abstract]
Sales		$247,964		$253,695		$212,531		$243,499		$281,726		$225,523		$254,189		$285,165		$957,689	[1]	$1,046,603		$1,095,376
Gross Margin		60,964		55,689		52,314		54,780		83,530		67,376		84,351		97,308		223,747		332,565		379,669
Operating Income		-28,297		41,678		6,210		43,364		70,244		59,376		71,646		87,357		62,955		288,623		341,982
Net income		($23,261)		$19,408		$4,561		$30,947		$50,800		$39,966		$48,998		$80,003		$31,655		$219,767		$242,096
Basic earnings per share (in dollars per share)		($0.55)	[2]	$0.46	[2]	$0.11	[2]	$0.73	[2]	$1.20	[2]	$0.95	[2]	$1.16	[2]	$1.90	[2]	$0.75	[2]	$5.21	[2]	$5.74
Diluted earnings per share (in dollars per share)		($0.55)	[2]	$0.46	[2]	$0.11	[2]	$0.73	[2]	$1.20	[2]	$0.95	[2]	$1.16	[2]	$1.90	[2]	$0.75	[2]	$5.21	[2]	$5.74
Stock issued during period (in shares)	42,176,565
[1]	All sales to foreign countries are denominated in U.S. dollars.
[2]	On June 27, 2014, 42,176,565 shares of the Company’s common stock were distributed to Rayonier shareholders in conjunction with the Separation. For comparative purposes, and to provide a more meaningful calculation of weighted-average shares outstanding, we have assumed this amount to be outstanding as of the beginning of each period prior to the Distribution presented in the calculation of weighted-average shares. Prior to the Separation, there were no dilutive shares since the Company had no outstanding equity awards.

SCHEDULE_II_VALUATION_AND_QUAL1

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013		Dec. 31, 2012
Allowance for doubtful accounts [Member]
Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at Beginning of Year	$140	$140		$140
Charged to Cost and Expenses	11	0		0
Deductions	0	0		0
Balance at End of Year	151	140		140
Deferred tax asset valuation allowance [Member]
Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at Beginning of Year	24,588	1,201		945
Charged to Cost and Expenses	0	23,387	[1]	256
Deductions	-4,071	0		0
Balance at End of Year	$20,517	$24,588		$1,201
[1]	The increase in the valuation allowance during 2013 was primarily related to Georgia investment tax credits earned on the CSE project.