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Investor Presentation

Reconciliation of Net Income to Adjusted EBITDA ($ in millions) 2019 2018 2017 2016 2015 2014 Net income $67.7 $117.3 $161.5 $217.8 $43.9 $97.8 Interest, net, continuing operations 29.1 29.7 32.2 33.0 34.7 49.7 Income tax expense (benefit), continuing operations Depreciation, depletion and amortization 12.9 25.2 21.8 5.0 (0.9) (9.6) 128.2 144.1 127.6 115.1 113.7 120.0 Non-cash cost of land and improved development 12.6 23.6 13.7 11.7 12.5 13.2 Non-operating (income) / expense (2.7) (2.2) 0.1 3.8 Costs related to shareholder litigation (1) 0.7 2.2 4.1 Gain on foreign currency derivatives (1) (1.2) Large Dispositions (1) (67.0) (143.9) (21.4) (1) Internal review and restatement costs 3.4 Net income from discontinued operations (1) (43.4) Adjusted EBITDA (1) $247.8 $337.7 $290.5 $239.7 $208.1 $213.5 (1) Non-GAAP measure or pro forma item (see Appendix for definitions and reconciliations). Rayonier 55 Investor Presentation | March 2020
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