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Investor Presentation

Reconciliation of Operating Income (Loss) to Adjusted EBITDA by Segment Pacific Southern Northwest New Zealand ($ in millions) 2016 Operating Income (loss) Timber Timber Timber Real Estate Trading Corporate and Other Total $43.1 Depreciation, depletion & amortization 49.8 ($4.0) 25.2 $33.0 $202.4 $2.0 23.4 16.3 ($20.8) 0.4 $255.8 115.1 Non-cash cost of land and real estate sold 11.7 11.7 Costs related to shareholder litigation (1) 2.2 2.2 Large Dispositions Adjusted EBITDA (1) Gain on foreign currency derivatives (1) (1) (1.2) (1.2) (143.9) (143.9) $92.9 $21.2 $56.5 $86.6 $2.0 ($19.4) $239.7 2015 Operating Income $46.7 $6.9 $1.6 $45.5 $1.2 ($24.1) $77.8 Depreciation, depletion & amortization 54.3 14.8 25.5 18.7 0.4 113.7 Non-cash cost of land and real estate sold 12.5 12.5 Costs related to shareholder litigation Adjusted EBITDA (1) 4.1 4.1 (1) $101.0 $21.7 $27.1 $76.7 $1.2 ($19.6) $208.1 2014 Operating Income $45.7 $29.5 $8.7 $48.3 $1.7 ($35.6) $98.3 Depreciation, depletion & amortization 52.2 21.3 32.2 13.4 0.9 120.0 Non-cash cost of land and real estate sold 13.2 13.2 Large Dispositions (1) (21.4) (21.4) (1) Internal review and restatement costs 3.4 3.4 Adjusted EBITDA (1) $97.9 $50.8 $40.9 $53.5 $1.7 ($31.3) $213.5 2013 Operating Income $37.8 $32.7 $10.6 $55.9 $1.8 ($30.1) $108.7 Depreciation, depletion & amortization 49.4 21.4 27.7 17.4 1.0 116.9 Non-cash cost of land and real estate sold Large Dispositions (1) 10.2 10.2 (25.7) (25.7) Gain on Consolidation of New Zealand JV (1) (16.2) (16.2) Adjusted EBITDA (1) $87.2 $54.1 $38.3 $57.8 $1.8 ($45.3) $193.9 (1) Non-GAAP measure or pro forma item (see Appendix for definitions and reconciliations). Rayonier Investor Presentation | May 2020 58
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