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Investor Presentation

Reconciliation of Operating Income (Loss) to Adjusted EBITDA by Segment ($ in millions) 2015 Southern Timber Pacific Northwest Timber New Zealand Timber Real Estate Trading Corporate and Other Total 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 (1) Costs related to shareholder litigation 4.1 4.1 Adjusted EBITDA (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 Depreciation, depletion & amortization Non-cash cost of land and real estate sold $37.8 49.4 $32.7 $10.6 $55.9 $1.8 ($30.1) $108.7 21.4 27.7 17.4 1.0 116.9 10.2 10.2 Large Dispositions (1) (25.7) (25.7) (1) Gain on Consolidation of New Zealand JV (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 | March 2020 57
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