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Investor Presentation

Reconciliation of Operating Income (Loss) to Adjusted EBITDA by Segment Southern Pacific Northwest ($ in millions) 2019 Operating Income (loss) Timber Timber New Zealand Timber Real Estate Trading Corporate and Other Total $57.8 ($12.4) $48.0 $38.7 $0.0 ($25.1) $107.0 Depreciation, depletion & amortization 61.9 29.2 27.8 8.2 1.2 128.2 Non-cash cost of land and real estate sold 12.6 12.6 Adjusted EBITDA (1) $119.7 $16.7 $75.8 $59.5 $0.0 ($23.9) $247.8 2018 Operating Income $44.2 $8.1 $62.8 $76.2 $1.0 ($22.3) $170.1 Depreciation, depletion & amortization 58.6 32.8 28.0 23.6 1.2 144.1 Non-cash cost of land and real estate sold 23.6 23.6 Adjusted EBITDA (1) $102.8 $40.9 $90.8 $123.4 $1.0 ($21.1) $337.7 2017 Operating Income $42.2 $1.1 $57.6 $130.9 $4.6 ($20.9) $215.5 Depreciation, depletion & amortization 49.4 32.0 27.5 17.9 0.8 127.6 Non-cash cost of land and real estate sold 13.7 13.7 Costs related to shareholder litigation (1) 0.7 0.7 Large Dispositions (1) (67.0) (67.0) Adjusted EBITDA (1) $91.6 $33.1 $85.1 $95.5 $4.6 ($19.4) $290.5 2016 Operating Income (loss) $43.1 ($4.0) $33.0 $202.4 $2.0 ($20.8) $255.8 Depreciation, depletion & amortization 49.8 25.2 23.4 16.3 0.4 115.1 Non-cash cost of land and real estate sold 11.7 11.7 (1) Costs related to shareholder litigation 2.2 2.2 Gain on foreign currency (1) derivatives (1) (1.2) (1.2) Large Dispositions (143.9) (143.9) Adjusted EBITDA (1) $92.9 $21.2 $56.5 $86.6 $2.0 ($19.4) $239.7 (1) Non-GAAP measure or pro forma item (see Appendix for definitions and reconciliations). Rayonier Investor Presentation | March 2020 56
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